Rep. Greg Harris
Filed: 5/31/2021
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1 | AMENDMENT TO SENATE BILL 2017
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2 | AMENDMENT NO. ______. Amend Senate Bill 2017, AS AMENDED, | ||||||
3 | by replacing everything after the enacting clause with the | ||||||
4 | following:
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5 | "ARTICLE 1. SHORT TITLE; PURPOSE | ||||||
6 | Section 1-1. Short title. This Act may be cited as the | ||||||
7 | FY2022 Budget Implementation Act. | ||||||
8 | Section 1-5. Purpose. It is the purpose of this Act to make | ||||||
9 | changes in State programs that are necessary to implement the | ||||||
10 | State budget for Fiscal Year 2022. | ||||||
11 | ARTICLE 2. STATE FINANCE ACT AMENDMENTS AFFECTING THE FISCAL | ||||||
12 | YEAR 2022 BUDGET | ||||||
13 | Section 2-5. The State Finance Act is amended by changing |
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1 | Sections 5.67, 5.176, 5.177, 5.857, 5h.5, 6z-6, 6z-32, 6z-63, | ||||||
2 | 6z-70, 6z-77, 6z-82, 6z-100, 6z-121, 6z-122, 8.3, 8.12, | ||||||
3 | 8.25-4, 8.25e, 8g, 8g-1, 13.2, and 25 and by adding Sections | ||||||
4 | 5.938, 5.939, and 6z-128 as follows:
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5 | (30 ILCS 105/5.67) (from Ch. 127, par. 141.67)
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6 | Sec. 5.67.
The Metropolitan Exposition, Auditorium and | ||||||
7 | Office
Building Fund. This Section is repealed June 30, 2021.
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8 | (Source: P.A. 81-1509.)
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9 | (30 ILCS 105/5.176) (from Ch. 127, par. 141.176)
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10 | Sec. 5.176. The Illinois Civic Center Bond Fund. This | ||||||
11 | Section is repealed June 30, 2021. | ||||||
12 | (Source: P.A. 84-1308.)
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13 | (30 ILCS 105/5.177) (from Ch. 127, par. 141.177)
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14 | Sec. 5.177.
The Illinois Civic Center Bond Retirement and
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15 | Interest Fund. This Section is repealed June 30, 2021.
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16 | (Source: P.A. 84-1308.)
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17 | (30 ILCS 105/5.857) | ||||||
18 | (Section scheduled to be repealed on July 1, 2021) | ||||||
19 | Sec. 5.857. The Capital Development Board Revolving Fund. | ||||||
20 | This Section is repealed July 1, 2022 2021 .
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21 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
22 | 101-10, eff. 6-5-19; 101-645, eff. 6-26-20.) |
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1 | (30 ILCS 105/5.938 new) | ||||||
2 | Sec. 5.938. The DoIT Special Projects Fund. | ||||||
3 | (30 ILCS 105/5.939 new) | ||||||
4 | Sec. 5.939. The Essential Government Services Support | ||||||
5 | Fund. | ||||||
6 | (30 ILCS 105/5h.5) | ||||||
7 | Sec. 5h.5. Cash flow borrowing and general funds | ||||||
8 | liquidity; Fiscal Years 2018, 2019, 2020, and 2021 , and 2022 . | ||||||
9 | (a) In order to meet cash flow deficits and to maintain | ||||||
10 | liquidity in general funds and the Health Insurance Reserve | ||||||
11 | Fund, on and after July 1, 2017 and through June 30, 2022 2021 , | ||||||
12 | the State Treasurer and the State Comptroller, in consultation | ||||||
13 | with the Governor's Office of Management and Budget, shall | ||||||
14 | make transfers to general funds and the Health Insurance | ||||||
15 | Reserve Fund, as directed by the State Comptroller, out of | ||||||
16 | special funds of the State, to the extent allowed by federal | ||||||
17 | law. | ||||||
18 | No such transfer may reduce the cumulative balance of all | ||||||
19 | of the special funds of the State to an amount less than the | ||||||
20 | total debt service payable during the 12 months immediately | ||||||
21 | following the date of the transfer on any bonded indebtedness | ||||||
22 | of the State and any certificates issued under the Short Term | ||||||
23 | Borrowing Act. At no time shall the outstanding total |
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1 | transfers made from the special funds of the State to general | ||||||
2 | funds and the Health Insurance Reserve Fund under this Section | ||||||
3 | exceed $1,500,000,000; once the amount of $1,500,000,000 has | ||||||
4 | been transferred from the special funds of the State to | ||||||
5 | general funds and the Health Insurance Reserve Fund, | ||||||
6 | additional transfers may be made from the special funds of the | ||||||
7 | State to general funds and the Health Insurance Reserve Fund | ||||||
8 | under this Section only to the extent that moneys have first | ||||||
9 | been re-transferred from general funds and the Health | ||||||
10 | Insurance Reserve Fund to those special funds of the State. | ||||||
11 | Notwithstanding any other provision of this Section, no such | ||||||
12 | transfer may be made from any special fund that is exclusively | ||||||
13 | collected by or directly appropriated to any other | ||||||
14 | constitutional officer without the written approval of that | ||||||
15 | constitutional officer. | ||||||
16 | (b) If moneys have been transferred to general funds and | ||||||
17 | the Health Insurance Reserve Fund pursuant to subsection (a) | ||||||
18 | of this Section, Public Act 100-23 shall constitute the | ||||||
19 | continuing authority for and direction to the State Treasurer | ||||||
20 | and State Comptroller to reimburse the funds of origin from | ||||||
21 | general funds by transferring to the funds of origin, at such | ||||||
22 | times and in such amounts as directed by the Comptroller when | ||||||
23 | necessary to support appropriated expenditures from the funds, | ||||||
24 | an amount equal to that transferred from them plus any | ||||||
25 | interest that would have accrued thereon had the transfer not | ||||||
26 | occurred, except that any moneys transferred pursuant to |
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1 | subsection (a) of this Section shall be repaid to the fund of | ||||||
2 | origin within 60 48 months after the date on which they were | ||||||
3 | borrowed. When any of the funds from which moneys have been | ||||||
4 | transferred pursuant to subsection (a) have insufficient cash | ||||||
5 | from which the State Comptroller may make expenditures | ||||||
6 | properly supported by appropriations from the fund, then the | ||||||
7 | State Treasurer and State Comptroller shall transfer from | ||||||
8 | general funds to the fund only such amount as is immediately | ||||||
9 | necessary to satisfy outstanding expenditure obligations on a | ||||||
10 | timely basis. | ||||||
11 | (c) On the first day of each quarterly period in each | ||||||
12 | fiscal year, until such time as a report indicates that all | ||||||
13 | moneys borrowed and interest pursuant to this Section have | ||||||
14 | been repaid, the Comptroller shall provide to the President | ||||||
15 | and the Minority Leader of the Senate, the Speaker and the | ||||||
16 | Minority Leader of the House of Representatives, and the | ||||||
17 | Commission on Government Forecasting and Accountability a | ||||||
18 | report on all transfers made pursuant to this Section in the | ||||||
19 | prior quarterly period. The report must be provided in | ||||||
20 | electronic format. The report must include all of the | ||||||
21 | following: | ||||||
22 | (1) the date each transfer was made; | ||||||
23 | (2) the amount of each transfer; | ||||||
24 | (3) in the case of a transfer from general funds to a | ||||||
25 | fund of origin pursuant to subsection (b) of this Section, | ||||||
26 | the amount of interest being paid to the fund of origin; |
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1 | and | ||||||
2 | (4) the end of day balance of the fund of origin, the | ||||||
3 | general funds, and the Health Insurance Reserve Fund on | ||||||
4 | the date the transfer was made.
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5 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
6 | 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
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7 | (30 ILCS 105/6z-6) (from Ch. 127, par. 142z-6)
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8 | Sec. 6z-6.
All moneys received pursuant to the federal | ||||||
9 | Community
Services Block Grant shall be deposited into the | ||||||
10 | Community Services
Block Grant Fund and used for the purposes | ||||||
11 | permitted under the Grant. All money received from the federal | ||||||
12 | Low-Income Household Water Assistance Program under the | ||||||
13 | federal Consolidated Appropriations Act and the American | ||||||
14 | Rescue Plan Act of 2021 shall be deposited into the Community | ||||||
15 | Services Block Grant Fund and used for the purposes permitted | ||||||
16 | under the Program and any related federal guidance .
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17 | (Source: P.A. 83-1053.)
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18 | (30 ILCS 105/6z-32)
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19 | Sec. 6z-32. Partners for Planning and Conservation.
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20 | (a) The Partners for Conservation Fund (formerly known as | ||||||
21 | the Conservation 2000 Fund) and the Partners for
Conservation | ||||||
22 | Projects Fund (formerly known as the Conservation 2000 | ||||||
23 | Projects Fund) are
created as special funds in the State | ||||||
24 | Treasury. These funds
shall be used to establish a |
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1 | comprehensive program to protect Illinois' natural
resources | ||||||
2 | through cooperative partnerships between State government and | ||||||
3 | public
and private landowners. Moneys in these Funds may be
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4 | used, subject to appropriation, by the Department of Natural | ||||||
5 | Resources, Environmental Protection Agency, and the
Department | ||||||
6 | of Agriculture for purposes relating to natural resource | ||||||
7 | protection,
planning, recreation, tourism, and compatible | ||||||
8 | agricultural and economic development
activities. Without | ||||||
9 | limiting these general purposes, moneys in these Funds may
be | ||||||
10 | used, subject to appropriation, for the following specific | ||||||
11 | purposes:
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12 | (1) To foster sustainable agriculture practices and | ||||||
13 | control soil erosion ,
and sedimentation , and nutrient loss | ||||||
14 | from farmland , including grants to Soil and Water | ||||||
15 | Conservation Districts
for conservation practice | ||||||
16 | cost-share grants and for personnel, educational, and
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17 | administrative expenses.
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18 | (2) To establish and protect a system of ecosystems in | ||||||
19 | public and private
ownership through conservation | ||||||
20 | easements, incentives to public and private
landowners, | ||||||
21 | natural resource restoration and preservation, water | ||||||
22 | quality protection and improvement, land use and watershed | ||||||
23 | planning, technical assistance and grants, and
land | ||||||
24 | acquisition provided these mechanisms are all voluntary on | ||||||
25 | the part of the
landowner and do not involve the use of | ||||||
26 | eminent domain.
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1 | (3) To develop a systematic and long-term program to | ||||||
2 | effectively measure
and monitor natural resources and | ||||||
3 | ecological conditions through investments in
technology | ||||||
4 | and involvement of scientific experts.
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5 | (4) To initiate strategies to enhance, use, and | ||||||
6 | maintain Illinois' inland
lakes through education, | ||||||
7 | technical assistance, research, and financial
incentives.
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8 | (5) To partner with private landowners and with units | ||||||
9 | of State, federal, and local government and with | ||||||
10 | not-for-profit organizations in order to integrate State | ||||||
11 | and federal programs with Illinois' natural resource | ||||||
12 | protection and restoration efforts and to meet | ||||||
13 | requirements to obtain federal and other funds for | ||||||
14 | conservation or protection of natural resources. | ||||||
15 | (6) To implement the State's Nutrient Loss Reduction | ||||||
16 | Strategy, including, but not limited to, funding the | ||||||
17 | resources needed to support the Strategy's Policy Working | ||||||
18 | Group, cover water quality monitoring in support of | ||||||
19 | Strategy implementation, prepare a biennial report on the | ||||||
20 | progress made on the Strategy every 2 years, and provide | ||||||
21 | cost share funding for nutrient capture projects.
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22 | (b) The State Comptroller and State Treasurer shall | ||||||
23 | automatically transfer
on the last day of each month, | ||||||
24 | beginning on September 30, 1995 and ending on
June 30, 2022 | ||||||
25 | 2021 ,
from the General Revenue Fund to the Partners for | ||||||
26 | Conservation
Fund,
an
amount equal to 1/10 of the amount set |
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1 | forth below in fiscal year 1996 and
an amount equal to 1/12 of | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | the amount set forth below in each of the other
specified | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | fiscal years:
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21 | (c) The State Comptroller and State Treasurer shall | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
22 | automatically transfer on the last day of each month beginning | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | on July 31, 2021 and ending June 30, 2022, from the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | Environmental Protection Permit and Inspection Fund to the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | Partners for Conservation Fund, an amount equal to 1/12 of | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | $4,135,000. Notwithstanding any other provision of law to the |
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1 | contrary and in addition to any other transfers that may be | ||||||
2 | provided for by law, on the last day of each month beginning on | ||||||
3 | July 31, 2006 and ending on June 30, 2007, or as soon | ||||||
4 | thereafter as may be practical, the State Comptroller shall | ||||||
5 | direct and the State Treasurer shall transfer $1,000,000 from | ||||||
6 | the Open Space Lands Acquisition and Development Fund to the | ||||||
7 | Partners for Conservation Fund (formerly known as the | ||||||
8 | Conservation 2000 Fund).
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9 | (d) There shall be deposited into the Partners for
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10 | Conservation Projects Fund such
bond proceeds and other moneys | ||||||
11 | as may, from time to time, be provided by law.
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12 | (Source: P.A. 100-23, eff. 7-6-17; 101-10, eff. 6-5-19.)
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13 | (30 ILCS 105/6z-63) | ||||||
14 | Sec. 6z-63. The Professional Services Fund. | ||||||
15 | (a) The Professional Services Fund is created as a | ||||||
16 | revolving fund in the State treasury. The following moneys | ||||||
17 | shall be deposited into the Fund: | ||||||
18 | (1) amounts authorized for transfer to the Fund from | ||||||
19 | the General Revenue Fund and other State funds (except for | ||||||
20 | funds classified by the Comptroller as federal trust funds | ||||||
21 | or State trust funds) pursuant to State law or Executive | ||||||
22 | Order; | ||||||
23 | (2) federal funds received by the Department of | ||||||
24 | Central Management Services (the "Department") as a result | ||||||
25 | of expenditures from the Fund; |
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1 | (3) interest earned on moneys in the Fund; and | ||||||
2 | (4) receipts or inter-fund transfers resulting from | ||||||
3 | billings issued by the Department to State agencies for | ||||||
4 | the cost of professional services rendered by the | ||||||
5 | Department that are not compensated through the specific | ||||||
6 | fund transfers authorized by this Section. | ||||||
7 | (b) Moneys in the Fund may be used by the Department for | ||||||
8 | reimbursement or payment for: | ||||||
9 | (1) providing professional services to State agencies | ||||||
10 | or other State entities; | ||||||
11 | (2) rendering other services to State agencies at the | ||||||
12 | Governor's direction or to other State entities upon | ||||||
13 | agreement between the Director of Central Management | ||||||
14 | Services and the appropriate official or governing body of | ||||||
15 | the other State entity; or | ||||||
16 | (3) providing for payment of administrative and other | ||||||
17 | expenses incurred by the Department in providing | ||||||
18 | professional services. | ||||||
19 | Beginning in fiscal year 2021, moneys in the Fund may also | ||||||
20 | be appropriated to and used by the Executive Ethics Commission | ||||||
21 | for oversight and administration of the eProcurement system | ||||||
22 | known as BidBuy, and by the Chief Procurement Officer | ||||||
23 | appointed under paragraph (4) of subsection (a) of Section | ||||||
24 | 10-20 of the Illinois Procurement Code for the general | ||||||
25 | services and operation of the BidBuy system previously | ||||||
26 | administered by the Department. |
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1 | Beginning in fiscal year 2022, moneys in the Fund may also | ||||||
2 | be appropriated to and used by the Commission on Equity and | ||||||
3 | Inclusion for its operating and administrative expenses | ||||||
4 | related to the Business Enterprise Program, previously | ||||||
5 | administered by the Department. | ||||||
6 | (c) State agencies or other State entities may direct the | ||||||
7 | Comptroller to process inter-fund
transfers or make payment | ||||||
8 | through the voucher and warrant process to the Professional | ||||||
9 | Services Fund in satisfaction of billings issued under | ||||||
10 | subsection (a) of this Section. | ||||||
11 | (d) Reconciliation. For the fiscal year beginning on July | ||||||
12 | 1, 2004 only, the Director of Central Management Services (the | ||||||
13 | "Director") shall order that each State agency's payments and | ||||||
14 | transfers made to the Fund be reconciled with actual Fund | ||||||
15 | costs for professional services provided by the Department on | ||||||
16 | no less than an annual basis. The Director may require reports | ||||||
17 | from State agencies as deemed necessary to perform this | ||||||
18 | reconciliation. | ||||||
19 | (e) (Blank). | ||||||
20 | (e-5) (Blank).
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21 | (e-7) (Blank). | ||||||
22 | (e-10) (Blank).
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23 | (e-15) (Blank).
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24 | (e-20) (Blank). | ||||||
25 | (e-25) (Blank). | ||||||
26 | (e-30) (Blank). |
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1 | (e-35) (Blank). | ||||||
2 | (e-40) (Blank). | ||||||
3 | (e-45) (Blank). | ||||||
4 | (e-50) (Blank). | ||||||
5 | (f) The term "professional services" means services | ||||||
6 | rendered on behalf of State agencies and other State entities
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7 | pursuant to Section 405-293 of the Department of Central | ||||||
8 | Management Services Law of the Civil Administrative Code of | ||||||
9 | Illinois.
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10 | (Source: P.A. 101-636, eff. 6-10-20.) | ||||||
11 | (30 ILCS 105/6z-70) | ||||||
12 | Sec. 6z-70. The Secretary of State Identification Security | ||||||
13 | and Theft Prevention Fund. | ||||||
14 | (a) The Secretary of State Identification Security and | ||||||
15 | Theft Prevention Fund is created as a special fund in the State | ||||||
16 | treasury. The Fund shall consist of any fund transfers, | ||||||
17 | grants, fees, or moneys from other sources received for the | ||||||
18 | purpose of funding identification security and theft | ||||||
19 | prevention measures. | ||||||
20 | (b) All moneys in the Secretary of State Identification | ||||||
21 | Security and Theft Prevention Fund shall be used, subject to | ||||||
22 | appropriation, for any costs related to implementing | ||||||
23 | identification security and theft prevention measures. | ||||||
24 | (c) (Blank).
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25 | (d) (Blank). |
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1 | (e) (Blank). | ||||||
2 | (f) (Blank). | ||||||
3 | (g) (Blank). | ||||||
4 | (h) (Blank). | ||||||
5 | (i) (Blank). | ||||||
6 | (j) (Blank). | ||||||
7 | (k) (Blank). | ||||||
8 | (l) (Blank). Notwithstanding any other provision of State | ||||||
9 | law to the contrary, on or after July 1, 2019, and until June | ||||||
10 | 30, 2020, in addition to any other transfers that may be | ||||||
11 | provided for by law, at the direction of and upon notification | ||||||
12 | of the Secretary of State, the State Comptroller shall direct | ||||||
13 | and the State Treasurer shall transfer amounts into the | ||||||
14 | Secretary of State Identification Security and Theft | ||||||
15 | Prevention Fund from the designated funds not exceeding the | ||||||
16 | following totals: | ||||||
17 | Division of Corporations Registered Limited | ||||||
18 | Liability Partnership | ||||||
19 | Fund....................$287,000 | ||||||
20 | Securities Investors Education | ||||||
21 | Fund.............$1,500,000 | ||||||
22 | Department of Business Services | ||||||
23 | Special Operations | ||||||
24 | Fund.....................$3,000,000 | ||||||
25 | Securities Audit and Enforcement | ||||||
26 | Fund...........$3,500,000 |
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1 | (m) Notwithstanding any other provision of State law to | ||||||
2 | the contrary, on or after July 1, 2020, and until June 30, | ||||||
3 | 2021, in addition to any other transfers that may be provided | ||||||
4 | for by law, at the direction of and upon notification of the | ||||||
5 | Secretary of State, the State Comptroller shall direct and the | ||||||
6 | State Treasurer shall transfer amounts into the Secretary of | ||||||
7 | State Identification Security and Theft Prevention Fund from | ||||||
8 | the designated funds not exceeding the following totals: | ||||||
9 | Division of Corporations Registered Limited | ||||||
10 | Liability Partnership Fund ..................$287,000 | ||||||
11 | Securities Investors Education Fund | ||||||
12 | ...................... .............$1,500,000 | ||||||
13 | Department of Business Services Special | ||||||
14 | Operations Fund ...........................$4,500,000 | ||||||
15 | Securities Audit and Enforcement Fund .........$5,000,000 | ||||||
16 | Corporate Franchise Tax Refund Fund ...........$3,000,000 | ||||||
17 | (n) Notwithstanding any other provision of State law to | ||||||
18 | the contrary, on or after July 1, 2021, and until June 30, | ||||||
19 | 2022, in addition to any other transfers that may be provided | ||||||
20 | for by law, at the direction of and upon notification of the | ||||||
21 | Secretary of State, the State Comptroller shall direct and the | ||||||
22 | State Treasurer shall transfer amounts into the Secretary of | ||||||
23 | State Identification Security and Theft Prevention Fund from | ||||||
24 | the designated funds not exceeding the following totals: | ||||||
25 | Division of Corporations Registered Limited | ||||||
26 | Liability Partnership Fund ...................$287,000 |
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1 | Securities Investors Education Fund ............$1,500,000 | ||||||
2 | Department of Business Services Special | ||||||
3 | Operations Fund ............................$4,500,000 | ||||||
4 | Securities Audit and Enforcement Fund ..........$5,000,000 | ||||||
5 | Corporate Franchise Tax Refund Fund ............$3,000,000 | ||||||
6 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
7 | 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.) | ||||||
8 | (30 ILCS 105/6z-77) | ||||||
9 | Sec. 6z-77. The Capital Projects Fund. The Capital | ||||||
10 | Projects Fund is created as a special fund in the State | ||||||
11 | Treasury. The State Comptroller and State Treasurer shall | ||||||
12 | transfer from the Capital Projects Fund to the General Revenue | ||||||
13 | Fund $61,294,550 on October 1, 2009, $122,589,100 on January | ||||||
14 | 1, 2010, and $61,294,550 on April 1, 2010. Beginning on July 1, | ||||||
15 | 2010, and on July 1 and January 1 of each year thereafter, the | ||||||
16 | State Comptroller and State Treasurer shall transfer the sum | ||||||
17 | of $122,589,100 from the Capital Projects Fund to the General | ||||||
18 | Revenue Fund. In Fiscal Year 2022 only, the State Comptroller | ||||||
19 | and State Treasurer shall transfer up to $40,000,000 of sports | ||||||
20 | wagering revenues from the Capital Projects Fund to the | ||||||
21 | Rebuild Illinois Projects Fund in one or more transfers as | ||||||
22 | directed by the Governor. Subject to appropriation, the | ||||||
23 | Capital Projects Fund may be used only for capital projects | ||||||
24 | and the payment of debt service on bonds issued for capital | ||||||
25 | projects. All interest earned on moneys in the Fund shall be |
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1 | deposited into the Fund. The Fund shall not be subject to | ||||||
2 | administrative charges or chargebacks, such as but not limited | ||||||
3 | to those authorized under Section 8h.
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4 | (Source: P.A. 96-34, eff. 7-13-09.) | ||||||
5 | (30 ILCS 105/6z-82) | ||||||
6 | Sec. 6z-82. State Police Operations Assistance Fund. | ||||||
7 | (a) There is created in the State treasury a special fund | ||||||
8 | known as the State Police Operations Assistance Fund. The Fund | ||||||
9 | shall receive revenue under the Criminal and Traffic | ||||||
10 | Assessment Act. The Fund may also receive revenue from grants, | ||||||
11 | donations, appropriations, and any other legal source. | ||||||
12 | (b) The Department of State Police may use moneys in the | ||||||
13 | Fund to finance any of its lawful purposes or functions. | ||||||
14 | (c) Expenditures may be made from the Fund only as | ||||||
15 | appropriated by the General Assembly by law. | ||||||
16 | (d) Investment income that is attributable to the | ||||||
17 | investment of moneys in the Fund shall be retained in the Fund | ||||||
18 | for the uses specified in this Section. | ||||||
19 | (e) The State Police Operations Assistance Fund shall not | ||||||
20 | be subject to administrative chargebacks.
| ||||||
21 | (f) (Blank). Notwithstanding any other provision of State | ||||||
22 | law to the contrary, on or after July 1, 2012, and until June | ||||||
23 | 30, 2013, in addition to any other transfers that may be | ||||||
24 | provided for by law, at the direction of and upon notification | ||||||
25 | from the Director of State Police, the State Comptroller shall |
| |||||||
| |||||||
1 | direct and the State Treasurer shall transfer amounts into the | ||||||
2 | State Police Operations Assistance Fund from the designated | ||||||
3 | funds not exceeding the following totals: | ||||||
4 | State Police Vehicle Fund $2,250,000 | ||||||
5 | State Police Wireless Service | ||||||
6 | Emergency Fund $2,500,000 | ||||||
7 | State Police Services Fund $3,500,000 | ||||||
8 | (g) Notwithstanding any other provision of State law to | ||||||
9 | the contrary, on or after July 1, 2021, in addition to any | ||||||
10 | other transfers that may be provided for by law, at the | ||||||
11 | direction of and upon notification from the Director of State | ||||||
12 | Police, the State Comptroller shall direct and the State | ||||||
13 | Treasurer shall transfer amounts not exceeding $7,000,000 into | ||||||
14 | the State Police Operations Assistance Fund from the State | ||||||
15 | Police Services Fund. | ||||||
16 | (Source: P.A. 100-987, eff. 7-1-19 .) | ||||||
17 | (30 ILCS 105/6z-100) | ||||||
18 | (Section scheduled to be repealed on July 1, 2021) | ||||||
19 | Sec. 6z-100. Capital Development Board Revolving Fund; | ||||||
20 | payments into and use. All monies received by the Capital | ||||||
21 | Development Board for publications or copies issued by the | ||||||
22 | Board, and all monies received for contract administration | ||||||
23 | fees, charges, or reimbursements owing to the Board shall be | ||||||
24 | deposited into a special fund known as the Capital Development | ||||||
25 | Board Revolving Fund, which is hereby created in the State |
| |||||||
| |||||||
1 | treasury. The monies in this Fund shall be used by the Capital | ||||||
2 | Development Board, as appropriated, for expenditures for | ||||||
3 | personal services, retirement, social security, contractual | ||||||
4 | services, legal services, travel, commodities, printing, | ||||||
5 | equipment, electronic data processing, or telecommunications. | ||||||
6 | For fiscal year 2021 and thereafter , the monies in this Fund | ||||||
7 | may also be appropriated to and used by the Executive Ethics | ||||||
8 | Commission for oversight and administration of the Chief | ||||||
9 | Procurement Officer appointed under paragraph (1) of | ||||||
10 | subsection (a) of Section 10-20 of the Illinois Procurement | ||||||
11 | Code responsible for capital procurement . Unexpended moneys in | ||||||
12 | the Fund shall not be transferred or allocated by the | ||||||
13 | Comptroller or Treasurer to any other fund, nor shall the | ||||||
14 | Governor authorize the transfer or allocation of those moneys | ||||||
15 | to any other fund. This Section is repealed July 1, 2022 2021 .
| ||||||
16 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
17 | 101-10, eff. 6-5-19; 101-636, eff. 6-10-20; 101-645, eff. | ||||||
18 | 6-26-20.) | ||||||
19 | (30 ILCS 105/6z-121) | ||||||
20 | Sec. 6z-121. State Coronavirus Urgent Remediation | ||||||
21 | Emergency Fund. | ||||||
22 | (a) The State Coronavirus Urgent Remediation Emergency | ||||||
23 | (State CURE) Fund is created as a federal trust fund within the | ||||||
24 | State treasury. The State CURE Fund shall be held separate and | ||||||
25 | apart from all other funds in the State treasury. The State |
| |||||||
| |||||||
1 | CURE Fund is established: (1) to receive, directly or | ||||||
2 | indirectly, federal funds from the Coronavirus Relief Fund in | ||||||
3 | accordance with Section 5001 of the federal Coronavirus Aid, | ||||||
4 | Relief, and Economic Security (CARES) Act , the Coronavirus | ||||||
5 | State Fiscal Recovery Fund in accordance with Section 9901 of | ||||||
6 | the American Rescue Plan Act of 2021, or from any other federal | ||||||
7 | fund pursuant to any other provision of the American Rescue | ||||||
8 | Plan Act of 2021 or any other federal law; and (2) to provide | ||||||
9 | for the transfer, distribution and expenditure of such federal | ||||||
10 | funds as permitted in the federal Coronavirus Aid, Relief, and | ||||||
11 | Economic Security (CARES) Act , the American Rescue Plan Act of | ||||||
12 | 2021, and related federal guidance or any other federal law, | ||||||
13 | and as authorized by this Section. | ||||||
14 | (b) Federal funds received by the State from the | ||||||
15 | Coronavirus Relief Fund in accordance with Section 5001 of the | ||||||
16 | federal Coronavirus Aid, Relief, and Economic Security (CARES) | ||||||
17 | Act, the Coronavirus State Fiscal Recovery Fund in accordance | ||||||
18 | with Section 9901 of the American Rescue Plan Act of 2021, or | ||||||
19 | any other federal funds received pursuant to the American | ||||||
20 | Rescue Plan Act of 2021 or any other federal law, may be | ||||||
21 | deposited, directly or indirectly, into the State CURE Fund. | ||||||
22 | (c) Funds in the State CURE Fund may be expended, subject | ||||||
23 | to appropriation, directly for purposes permitted under the | ||||||
24 | federal law and related federal guidance governing the use of | ||||||
25 | such funds, which may include without limitation purposes | ||||||
26 | permitted in Section 5001 of the CARES Act and Sections 3201, |
| |||||||
| |||||||
1 | 3206, and 9901 of the American Rescue Plan Act of 2021. All | ||||||
2 | federal funds received into the State CURE Fund from the | ||||||
3 | Coronavirus Relief Fund , the Coronavirus State Fiscal Recovery | ||||||
4 | Fund, or any other source under the American Rescue Plan Act of | ||||||
5 | 2021, may be transferred or expended by the Illinois Emergency | ||||||
6 | Management Agency at the direction of the Governor for the | ||||||
7 | specific purposes permitted by the federal Coronavirus Aid, | ||||||
8 | Relief, and Economic Security (CARES) Act , the American Rescue | ||||||
9 | Plan Act of 2021 , any related regulations or federal guidance, | ||||||
10 | and any terms and conditions of the federal awards received by | ||||||
11 | the State thereunder. The State Comptroller shall direct and | ||||||
12 | the State Treasurer shall transfer, as directed by the | ||||||
13 | Governor in writing, a portion of the federal funds received | ||||||
14 | from the Coronavirus Relief Fund or from any other federal | ||||||
15 | fund pursuant to any other provision of federal law may be | ||||||
16 | transferred to the Local Coronavirus Urgent Remediation | ||||||
17 | Emergency (Local CURE) Fund from time to time for the | ||||||
18 | provision and administration of grants to units of local | ||||||
19 | government as permitted by the federal Coronavirus Aid, | ||||||
20 | Relief, and Economic Security (CARES) Act, any related federal | ||||||
21 | guidance, and any other additional federal law that may | ||||||
22 | provide authorization. The State Comptroller shall direct and | ||||||
23 | the State Treasurer shall transfer amounts, as directed by the | ||||||
24 | Governor in writing, from the State CURE Fund to the Essential | ||||||
25 | Government Services Support Fund to be used for the provision | ||||||
26 | of government services as permitted under Section 602(c)(1)(C) |
| |||||||
| |||||||
1 | of the Social Security Act as enacted by Section 9901 of the | ||||||
2 | American Rescue Plan Act and related federal guidance. Funds | ||||||
3 | in the State CURE Fund also may be transferred to other funds | ||||||
4 | in the State treasury as reimbursement for expenditures made | ||||||
5 | from such other funds if the expenditures are eligible for | ||||||
6 | federal reimbursement under Section 5001 of the federal | ||||||
7 | Coronavirus Aid, Relief, and Economic Security (CARES) Act , | ||||||
8 | the relevant provisions of the American Rescue Plan Act of | ||||||
9 | 2021, or any and related federal guidance. Funds in the State | ||||||
10 | CURE Fund also may be expended directly on expenditures | ||||||
11 | eligible for federal reimbursement under Section 5001 of the | ||||||
12 | federal Coronavirus Aid, Relief, and Economic Security (CARES) | ||||||
13 | Act and related federal guidance. | ||||||
14 | (d) Once the General Assembly has enacted appropriations | ||||||
15 | from the State CURE Fund, the expenditure of funds from the | ||||||
16 | State CURE Fund shall be subject to appropriation by the | ||||||
17 | General Assembly, and shall be administered by the Illinois | ||||||
18 | Emergency Management Agency at the direction of the Governor. | ||||||
19 | The Illinois Emergency Management Agency, and other agencies | ||||||
20 | as named in appropriations, shall transfer, distribute or | ||||||
21 | expend the funds. The State Comptroller shall direct and the | ||||||
22 | State Treasurer shall transfer funds in the State CURE Fund to | ||||||
23 | other funds in the State treasury as reimbursement for | ||||||
24 | expenditures made from such other funds if the expenditures | ||||||
25 | are eligible for federal reimbursement under Section 5001 of | ||||||
26 | the federal Coronavirus Aid, Relief, and Economic Security |
| |||||||
| |||||||
1 | (CARES) Act , the relevant provisions of the American Rescue | ||||||
2 | Plan Act of 2021, or any and related federal guidance, as | ||||||
3 | directed in writing by the Governor. Additional funds that may | ||||||
4 | be received from the federal government from legislation | ||||||
5 | enacted in response to the impact of Coronavirus Disease 2019, | ||||||
6 | including fiscal stabilization payments that replace revenues | ||||||
7 | lost due to Coronavirus Disease 2019, The State Comptroller | ||||||
8 | may direct and the State Treasurer shall transfer in the | ||||||
9 | manner authorized or required by any related federal guidance, | ||||||
10 | as directed in writing by the Governor. | ||||||
11 | (e) Unexpended funds in the State CURE Fund shall be paid | ||||||
12 | back to the federal government at the direction of the | ||||||
13 | Governor.
| ||||||
14 | (f) In addition to any other transfers that may be | ||||||
15 | provided for by law, at the direction of the Governor, the | ||||||
16 | State Comptroller shall direct and the State Treasurer shall | ||||||
17 | transfer the sum of $24,523,000 from the State CURE Fund to the | ||||||
18 | Chicago Travel Industry Promotion Fund. | ||||||
19 | (g) In addition to any other transfers that may be | ||||||
20 | provided for by law, at the direction of the Governor, the | ||||||
21 | State Comptroller shall direct and the State Treasurer shall | ||||||
22 | transfer the sum of $30,000,000 from the State CURE Fund to the | ||||||
23 | Metropolitan Pier and Exposition Authority Incentive Fund. | ||||||
24 | (h) In addition to any other transfers that may be | ||||||
25 | provided for by law, at the direction of the Governor, the | ||||||
26 | State Comptroller shall direct and the State Treasurer shall |
| |||||||
| |||||||
1 | transfer the sum of $45,180,000 from the State CURE Fund to the | ||||||
2 | Local Tourism Fund. | ||||||
3 | (Source: P.A. 101-636, eff. 6-10-20.) | ||||||
4 | (30 ILCS 105/6z-122) | ||||||
5 | Sec. 6z-122. Local Coronavirus Urgent Remediation | ||||||
6 | Emergency Fund. | ||||||
7 | (a) The Local Coronavirus Urgent Remediation Emergency | ||||||
8 | Fund, or Local CURE Fund, is created as a federal trust fund | ||||||
9 | within the State treasury. The Local CURE Fund shall be held | ||||||
10 | separate and apart from all other funds of the State. The Local | ||||||
11 | CURE Fund is established: (1) to receive transfers from either | ||||||
12 | the Disaster Response and Recovery Fund or the State | ||||||
13 | Coronavirus Urgent Remediation Emergency (State CURE) Fund of | ||||||
14 | federal funds received by the State from the Coronavirus | ||||||
15 | Relief Fund in accordance with Section 5001 of the federal | ||||||
16 | Coronavirus Aid, Relief, and Economic Security (CARES) Act or | ||||||
17 | pursuant to any other provision of federal law; and (2) to | ||||||
18 | provide for the administration and payment of grants and | ||||||
19 | expense reimbursements to units of local government as | ||||||
20 | permitted in the federal Coronavirus Aid, Relief, and Economic | ||||||
21 | Security (CARES) Act and related federal guidance, as | ||||||
22 | authorized by this Section, and as authorized in the | ||||||
23 | Department of Commerce and Economic Opportunity Act. | ||||||
24 | (b) A portion of the funds received into either the | ||||||
25 | Disaster Response and Recovery Fund or the State CURE Fund |
| |||||||
| |||||||
1 | from the Coronavirus Relief Fund in accordance with Section | ||||||
2 | 5001 of the federal Coronavirus Aid, Relief, and Economic | ||||||
3 | Security (CARES) Act may be transferred into the Local CURE | ||||||
4 | Fund from time to time. Such funds transferred to the Local | ||||||
5 | CURE Fund may be used by the Department of Commerce and | ||||||
6 | Economic Opportunity only to provide for the awarding and | ||||||
7 | administration and payment of grants and expense | ||||||
8 | reimbursements to units of local government for the specific | ||||||
9 | purposes permitted by the federal Coronavirus Aid, Relief, and | ||||||
10 | Economic Security (CARES) Act and any related federal | ||||||
11 | guidance, the terms and conditions of the federal awards | ||||||
12 | through which the funds are received by the State, in | ||||||
13 | accordance with the procedures established in this Section, | ||||||
14 | and as authorized in the Department of Commerce and Economic | ||||||
15 | Opportunity Act. | ||||||
16 | (c) Unless federal guidance expands the authorized uses, | ||||||
17 | the funds received by units of local government from the Local | ||||||
18 | CURE Fund may be used only to cover the costs of the units of | ||||||
19 | local government that (1) are necessary expenditures incurred | ||||||
20 | due to the public health emergency caused by the Coronavirus | ||||||
21 | Disease 2019, (2) were not accounted for in the budget of the | ||||||
22 | State or unit of local government most recently approved as of | ||||||
23 | March 27, 2020: and are incurred on or after March 1, 2020 and | ||||||
24 | before December 31, 2021 2020 ; however, if new federal | ||||||
25 | guidance or new federal law expands authorized uses or extends | ||||||
26 | the covered period , then the funds may be used for any other |
| |||||||
| |||||||
1 | permitted purposes throughout the covered period . | ||||||
2 | (d) The expenditure of funds from the Local CURE Fund | ||||||
3 | shall be subject to appropriation by the General Assembly. | ||||||
4 | (d-5) In addition to the purposes described in subsection | ||||||
5 | (a), the Local CURE Fund may receive, directly or indirectly, | ||||||
6 | federal funds from the Coronavirus Local Fiscal Recovery Fund | ||||||
7 | in accordance with Section 9901 of the American Rescue Plan | ||||||
8 | Act of 2021 in order to provide payments to units of local | ||||||
9 | government as directed by Section 9901 of the American Rescue | ||||||
10 | Plan Act of 2021 and related federal guidance. Such moneys on | ||||||
11 | deposit in the Local CURE Fund shall be paid to units of local | ||||||
12 | government in accordance with Section 9901 of the American | ||||||
13 | Rescue Plan Act of 2021 and as directed by federal guidance on | ||||||
14 | a continuing basis by the Department of Revenue, in | ||||||
15 | cooperation with the Department of Commerce and Economic | ||||||
16 | Opportunity and as instructed by the Governor. | ||||||
17 | (e) Unexpended funds in the Local CURE Fund shall be | ||||||
18 | transferred or paid back to the State CURE Fund or to the | ||||||
19 | federal government at the direction of the Governor.
| ||||||
20 | (Source: P.A. 101-636, eff. 6-10-20.) | ||||||
21 | (30 ILCS 105/6z-128 new) | ||||||
22 | Sec. 6z-128. Essential Government Services Support Fund. | ||||||
23 | (a) The Essential Government Services Support Fund (the | ||||||
24 | EGSS Fund) is created as a federal trust fund within the State | ||||||
25 | treasury. The EGSS Fund is established: (1) to receive, |
| |||||||
| |||||||
1 | directly or indirectly, federal funds from the Coronavirus | ||||||
2 | State Fiscal Recovery Fund in accordance with Section 9901 of | ||||||
3 | the federal American Rescue Plan Act of 2021; and (2) to | ||||||
4 | provide for the use of such funds for purposes permitted by | ||||||
5 | Section 9901 of the American Rescue Plan Act of 2021, | ||||||
6 | including the provision of government services as permitted | ||||||
7 | under Section 602(c)(1)(C) of the Social Security Act as | ||||||
8 | enacted by Section 9901 of the American Rescue Plan Act of | ||||||
9 | 2021, and as authorized by this Section. | ||||||
10 | (b) Federal funds received by the State from the | ||||||
11 | Coronavirus State Fiscal Recovery Fund in accordance with | ||||||
12 | Section 9901 of the American Rescue Plan Act of 2021 may be | ||||||
13 | deposited, directly or indirectly, into the EGSS Fund. | ||||||
14 | (c) The EGSS Fund shall be subject to appropriation by the | ||||||
15 | General Assembly. The fund shall be administered by the | ||||||
16 | Illinois Emergency Management Agency at the direction of the | ||||||
17 | Governor. The Illinois Emergency Management Agency, and other | ||||||
18 | agencies as named in appropriations, shall transfer, | ||||||
19 | distribute or expend the funds. Funds in the EGSS Fund may be | ||||||
20 | expended, subject to appropriation, directly for purposes | ||||||
21 | permitted under Section 9901 of the American Rescue Plan Act | ||||||
22 | of 2021 and related federal guidance governing the use of such | ||||||
23 | funds, including the provision of government services as | ||||||
24 | permitted under Section 602(c)(1)(C) of the Social Security | ||||||
25 | Act as enacted by Section 9901 of the American Rescue Plan Act | ||||||
26 | of 2021. |
| |||||||
| |||||||
1 | (d) All funds received, directly or indirectly, into the | ||||||
2 | EGSS Fund from the Coronavirus State Fiscal Recovery Fund may | ||||||
3 | be transferred or expended at the direction of the Governor | ||||||
4 | for the specific purposes permitted under Section 9901 of the | ||||||
5 | American Rescue Plan Act of 2021 and any related federal | ||||||
6 | guidance.
The State Comptroller shall direct and the State | ||||||
7 | Treasurer shall transfer from time to time, as directed by the | ||||||
8 | Governor in writing, any of the funds in the EGSS Fund to the | ||||||
9 | General Revenue Fund or other funds in the State treasury as | ||||||
10 | needed for expenditures, or as reimbursement for expenditures | ||||||
11 | made, from such other funds for permitted purposes under | ||||||
12 | Section 9901 of the American Rescue Plan Act of 2021, | ||||||
13 | including the provision of government services. | ||||||
14 | (e) Unexpended funds in the EGSS Fund shall be paid back to | ||||||
15 | the federal government at the direction of the Governor. | ||||||
16 | (30 ILCS 105/8.3) (from Ch. 127, par. 144.3) | ||||||
17 | Sec. 8.3. Money in the Road Fund shall, if and when the | ||||||
18 | State of
Illinois incurs any bonded indebtedness for the | ||||||
19 | construction of
permanent highways, be set aside and used for | ||||||
20 | the purpose of paying and
discharging annually the principal | ||||||
21 | and interest on that bonded
indebtedness then due and payable, | ||||||
22 | and for no other purpose. The
surplus, if any, in the Road Fund | ||||||
23 | after the payment of principal and
interest on that bonded | ||||||
24 | indebtedness then annually due shall be used as
follows: | ||||||
25 | first -- to pay the cost of administration of Chapters |
| |||||||
| |||||||
1 | 2 through 10 of
the Illinois Vehicle Code, except the cost | ||||||
2 | of administration of Articles I and
II of Chapter 3 of that | ||||||
3 | Code, and to pay the costs of the Executive Ethics | ||||||
4 | Commission for oversight and administration of the Chief | ||||||
5 | Procurement Officer appointed under paragraph (2) of | ||||||
6 | subsection (a) of Section 10-20 of the Illinois | ||||||
7 | Procurement Code for transportation; and | ||||||
8 | secondly -- for expenses of the Department of | ||||||
9 | Transportation for
construction, reconstruction, | ||||||
10 | improvement, repair, maintenance,
operation, and | ||||||
11 | administration of highways in accordance with the
| ||||||
12 | provisions of laws relating thereto, or for any purpose | ||||||
13 | related or
incident to and connected therewith, including | ||||||
14 | the separation of grades
of those highways with railroads | ||||||
15 | and with highways and including the
payment of awards made | ||||||
16 | by the Illinois Workers' Compensation Commission under the | ||||||
17 | terms of
the Workers' Compensation Act or Workers' | ||||||
18 | Occupational Diseases Act for
injury or death of an | ||||||
19 | employee of the Division of Highways in the
Department of | ||||||
20 | Transportation; or for the acquisition of land and the
| ||||||
21 | erection of buildings for highway purposes, including the | ||||||
22 | acquisition of
highway right-of-way or for investigations | ||||||
23 | to determine the reasonably
anticipated future highway | ||||||
24 | needs; or for making of surveys, plans,
specifications and | ||||||
25 | estimates for and in the construction and maintenance
of | ||||||
26 | flight strips and of highways necessary to provide access |
| |||||||
| |||||||
1 | to military
and naval reservations, to defense industries | ||||||
2 | and defense-industry
sites, and to the sources of raw | ||||||
3 | materials and for replacing existing
highways and highway | ||||||
4 | connections shut off from general public use at
military | ||||||
5 | and naval reservations and defense-industry sites, or for | ||||||
6 | the
purchase of right-of-way, except that the State shall | ||||||
7 | be reimbursed in
full for any expense incurred in building | ||||||
8 | the flight strips; or for the
operating and maintaining of | ||||||
9 | highway garages; or for patrolling and
policing the public | ||||||
10 | highways and conserving the peace; or for the operating | ||||||
11 | expenses of the Department relating to the administration | ||||||
12 | of public transportation programs; or, during fiscal year | ||||||
13 | 2020 only, for the purposes of a grant not to exceed | ||||||
14 | $8,394,800 to the Regional Transportation Authority on | ||||||
15 | behalf of PACE for the purpose of ADA/Para-transit | ||||||
16 | expenses; or, during fiscal year 2021 only, for the | ||||||
17 | purposes of a grant not to exceed $8,394,800 to the | ||||||
18 | Regional Transportation Authority on behalf of PACE for | ||||||
19 | the purpose of ADA/Para-transit expenses; or, during | ||||||
20 | fiscal year 2022 only, for the purposes of a grant not to | ||||||
21 | exceed $8,394,800 to the Regional Transportation Authority | ||||||
22 | on behalf of PACE for the purpose of ADA/Para-transit | ||||||
23 | expenses; or for any of
those purposes or any other | ||||||
24 | purpose that may be provided by law. | ||||||
25 | Appropriations for any of those purposes are payable from | ||||||
26 | the Road
Fund. Appropriations may also be made from the Road |
| |||||||
| |||||||
1 | Fund for the
administrative expenses of any State agency that | ||||||
2 | are related to motor
vehicles or arise from the use of motor | ||||||
3 | vehicles. | ||||||
4 | Beginning with fiscal year 1980 and thereafter, no Road | ||||||
5 | Fund monies
shall be appropriated to the following Departments | ||||||
6 | or agencies of State
government for administration, grants, or | ||||||
7 | operations; but this
limitation is not a restriction upon | ||||||
8 | appropriating for those purposes any
Road Fund monies that are | ||||||
9 | eligible for federal reimbursement: | ||||||
10 | 1. Department of Public Health; | ||||||
11 | 2. Department of Transportation, only with respect to | ||||||
12 | subsidies for
one-half fare Student Transportation and | ||||||
13 | Reduced Fare for Elderly, except fiscal year 2020 only | ||||||
14 | when no more than $17,570,000 may be expended and except | ||||||
15 | fiscal year 2021 only when no more than $17,570,000 may be | ||||||
16 | expended and except fiscal year 2022 only when no more | ||||||
17 | than $17,570,000 may be expended ; | ||||||
18 | 3. Department of Central Management
Services, except | ||||||
19 | for expenditures
incurred for group insurance premiums of | ||||||
20 | appropriate personnel; | ||||||
21 | 4. Judicial Systems and Agencies. | ||||||
22 | Beginning with fiscal year 1981 and thereafter, no Road | ||||||
23 | Fund monies
shall be appropriated to the following Departments | ||||||
24 | or agencies of State
government for administration, grants, or | ||||||
25 | operations; but this
limitation is not a restriction upon | ||||||
26 | appropriating for those purposes any
Road Fund monies that are |
| |||||||
| |||||||
1 | eligible for federal reimbursement: | ||||||
2 | 1. Department of State Police, except for expenditures | ||||||
3 | with
respect to the Division of Operations; | ||||||
4 | 2. Department of Transportation, only with respect to | ||||||
5 | Intercity Rail
Subsidies, except fiscal year 2020 only | ||||||
6 | when no more than $50,000,000 may be expended and except | ||||||
7 | fiscal year 2021 only when no more than $50,000,000 may be | ||||||
8 | expended and except fiscal year 2022 only when no more | ||||||
9 | than $50,000,000 may be expended , and Rail Freight | ||||||
10 | Services. | ||||||
11 | Beginning with fiscal year 1982 and thereafter, no Road | ||||||
12 | Fund monies
shall be appropriated to the following Departments | ||||||
13 | or agencies of State
government for administration, grants, or | ||||||
14 | operations; but this
limitation is not a restriction upon | ||||||
15 | appropriating for those purposes any
Road Fund monies that are | ||||||
16 | eligible for federal reimbursement: Department
of Central | ||||||
17 | Management Services, except for awards made by
the Illinois | ||||||
18 | Workers' Compensation Commission under the terms of the | ||||||
19 | Workers' Compensation Act
or Workers' Occupational Diseases | ||||||
20 | Act for injury or death of an employee of
the Division of | ||||||
21 | Highways in the Department of Transportation. | ||||||
22 | Beginning with fiscal year 1984 and thereafter, no Road | ||||||
23 | Fund monies
shall be appropriated to the following Departments | ||||||
24 | or agencies of State
government for administration, grants, or | ||||||
25 | operations; but this
limitation is not a restriction upon | ||||||
26 | appropriating for those purposes any
Road Fund monies that are |
| |||||||
| |||||||
1 | eligible for federal reimbursement: | ||||||
2 | 1. Department of State Police, except not more than | ||||||
3 | 40% of the
funds appropriated for the Division of | ||||||
4 | Operations; | ||||||
5 | 2. State Officers. | ||||||
6 | Beginning with fiscal year 1984 and thereafter, no Road | ||||||
7 | Fund monies
shall be appropriated to any Department or agency | ||||||
8 | of State government
for administration, grants, or operations | ||||||
9 | except as provided hereafter;
but this limitation is not a | ||||||
10 | restriction upon appropriating for those
purposes any Road | ||||||
11 | Fund monies that are eligible for federal
reimbursement. It | ||||||
12 | shall not be lawful to circumvent the above
appropriation | ||||||
13 | limitations by governmental reorganization or other
methods. | ||||||
14 | Appropriations shall be made from the Road Fund only in
| ||||||
15 | accordance with the provisions of this Section. | ||||||
16 | Money in the Road Fund shall, if and when the State of | ||||||
17 | Illinois
incurs any bonded indebtedness for the construction | ||||||
18 | of permanent
highways, be set aside and used for the purpose of | ||||||
19 | paying and
discharging during each fiscal year the principal | ||||||
20 | and interest on that
bonded indebtedness as it becomes due and | ||||||
21 | payable as provided in the
Transportation Bond Act, and for no | ||||||
22 | other
purpose. The surplus, if any, in the Road Fund after the | ||||||
23 | payment of
principal and interest on that bonded indebtedness | ||||||
24 | then annually due
shall be used as follows: | ||||||
25 | first -- to pay the cost of administration of Chapters | ||||||
26 | 2 through 10
of the Illinois Vehicle Code; and |
| |||||||
| |||||||
1 | secondly -- no Road Fund monies derived from fees, | ||||||
2 | excises, or
license taxes relating to registration, | ||||||
3 | operation and use of vehicles on
public highways or to | ||||||
4 | fuels used for the propulsion of those vehicles,
shall be | ||||||
5 | appropriated or expended other than for costs of | ||||||
6 | administering
the laws imposing those fees, excises, and | ||||||
7 | license taxes, statutory
refunds and adjustments allowed | ||||||
8 | thereunder, administrative costs of the
Department of | ||||||
9 | Transportation, including, but not limited to, the | ||||||
10 | operating expenses of the Department relating to the | ||||||
11 | administration of public transportation programs, payment | ||||||
12 | of debts and liabilities incurred
in construction and | ||||||
13 | reconstruction of public highways and bridges,
acquisition | ||||||
14 | of rights-of-way for and the cost of construction,
| ||||||
15 | reconstruction, maintenance, repair, and operation of | ||||||
16 | public highways and
bridges under the direction and | ||||||
17 | supervision of the State, political
subdivision, or | ||||||
18 | municipality collecting those monies, or during fiscal | ||||||
19 | year 2020 only for the purposes of a grant not to exceed | ||||||
20 | $8,394,800 to the Regional Transportation Authority on | ||||||
21 | behalf of PACE for the purpose of ADA/Para-transit | ||||||
22 | expenses, or during fiscal year 2021 only for the purposes | ||||||
23 | of a grant not to exceed $8,394,800 to the Regional | ||||||
24 | Transportation Authority on behalf of PACE for the purpose | ||||||
25 | of ADA/Para-transit expenses, or during fiscal year 2022 | ||||||
26 | only for the purposes of a grant not to exceed $8,394,800 |
| |||||||
| |||||||
1 | to the Regional Transportation Authority on behalf of PACE | ||||||
2 | for the purpose of ADA/Para-transit expenses, and the | ||||||
3 | costs for
patrolling and policing the public highways (by | ||||||
4 | State, political
subdivision, or municipality collecting | ||||||
5 | that money) for enforcement of
traffic laws. The | ||||||
6 | separation of grades of such highways with railroads
and | ||||||
7 | costs associated with protection of at-grade highway and | ||||||
8 | railroad
crossing shall also be permissible. | ||||||
9 | Appropriations for any of such purposes are payable from | ||||||
10 | the Road
Fund or the Grade Crossing Protection Fund as | ||||||
11 | provided in Section 8 of
the Motor Fuel Tax Law. | ||||||
12 | Except as provided in this paragraph, beginning with | ||||||
13 | fiscal year 1991 and
thereafter, no Road Fund monies
shall be | ||||||
14 | appropriated to the Department of State Police for the | ||||||
15 | purposes of
this Section in excess of its total fiscal year | ||||||
16 | 1990 Road Fund
appropriations for those purposes unless | ||||||
17 | otherwise provided in Section 5g of
this Act.
For fiscal years | ||||||
18 | 2003,
2004, 2005, 2006, and 2007 only, no Road Fund monies | ||||||
19 | shall
be appropriated to the
Department of State Police for | ||||||
20 | the purposes of this Section in excess of
$97,310,000.
For | ||||||
21 | fiscal year 2008 only, no Road
Fund monies shall be | ||||||
22 | appropriated to the Department of State Police for the | ||||||
23 | purposes of
this Section in excess of $106,100,000. For fiscal | ||||||
24 | year 2009 only, no Road Fund monies shall be appropriated to | ||||||
25 | the Department of State Police for the purposes of this | ||||||
26 | Section in excess of $114,700,000. Beginning in fiscal year |
| ||||||||||||||
| ||||||||||||||
1 | 2010, no road fund moneys shall be appropriated to the | |||||||||||||
2 | Department of State Police. It shall not be lawful to | |||||||||||||
3 | circumvent this limitation on
appropriations by governmental | |||||||||||||
4 | reorganization or other methods unless
otherwise provided in | |||||||||||||
5 | Section 5g of this Act. | |||||||||||||
6 | In fiscal year 1994, no Road Fund monies shall be | |||||||||||||
7 | appropriated
to the
Secretary of State for the purposes of | |||||||||||||
8 | this Section in excess of the total
fiscal year 1991 Road Fund | |||||||||||||
9 | appropriations to the Secretary of State for
those purposes, | |||||||||||||
10 | plus $9,800,000. It
shall not be
lawful to circumvent
this | |||||||||||||
11 | limitation on appropriations by governmental reorganization or | |||||||||||||
12 | other
method. | |||||||||||||
13 | Beginning with fiscal year 1995 and thereafter, no Road | |||||||||||||
14 | Fund
monies
shall be appropriated to the Secretary of State | |||||||||||||
15 | for the purposes of this
Section in excess of the total fiscal | |||||||||||||
16 | year 1994 Road Fund
appropriations to
the Secretary of State | |||||||||||||
17 | for those purposes. It shall not be lawful to
circumvent this | |||||||||||||
18 | limitation on appropriations by governmental reorganization
or | |||||||||||||
19 | other methods. | |||||||||||||
20 | Beginning with fiscal year 2000, total Road Fund | |||||||||||||
21 | appropriations to the
Secretary of State for the purposes of | |||||||||||||
22 | this Section shall not exceed the
amounts specified for the | |||||||||||||
23 | following fiscal years: | |||||||||||||
|
| ||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||
8 | For fiscal year 2010, no road fund moneys shall be | |||||||||||||||||||||||||||||
9 | appropriated to the Secretary of State. | |||||||||||||||||||||||||||||
10 | Beginning in fiscal year 2011, moneys in the Road Fund | |||||||||||||||||||||||||||||
11 | shall be appropriated to the Secretary of State for the | |||||||||||||||||||||||||||||
12 | exclusive purpose of paying refunds due to overpayment of fees | |||||||||||||||||||||||||||||
13 | related to Chapter 3 of the Illinois Vehicle Code unless | |||||||||||||||||||||||||||||
14 | otherwise provided for by law. | |||||||||||||||||||||||||||||
15 | It shall not be lawful to circumvent this limitation on | |||||||||||||||||||||||||||||
16 | appropriations by
governmental reorganization or other | |||||||||||||||||||||||||||||
17 | methods. | |||||||||||||||||||||||||||||
18 | No new program may be initiated in fiscal year 1991 and
| |||||||||||||||||||||||||||||
19 | thereafter that is not consistent with the limitations imposed | |||||||||||||||||||||||||||||
20 | by this
Section for fiscal year 1984 and thereafter, insofar | |||||||||||||||||||||||||||||
21 | as appropriation of
Road Fund monies is concerned. | |||||||||||||||||||||||||||||
22 | Nothing in this Section prohibits transfers from the Road | |||||||||||||||||||||||||||||
23 | Fund to the
State Construction Account Fund under Section 5e | |||||||||||||||||||||||||||||
24 | of this Act; nor to the
General Revenue Fund, as authorized by | |||||||||||||||||||||||||||||
25 | Public Act 93-25. | |||||||||||||||||||||||||||||
26 | The additional amounts authorized for expenditure in this |
| |||||||
| |||||||
1 | Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
| ||||||
2 | shall be repaid to the Road Fund
from the General Revenue Fund | ||||||
3 | in the next succeeding fiscal year that the
General Revenue | ||||||
4 | Fund has a positive budgetary balance, as determined by
| ||||||
5 | generally accepted accounting principles applicable to | ||||||
6 | government. | ||||||
7 | The additional amounts authorized for expenditure by the | ||||||
8 | Secretary of State
and
the Department of State Police in this | ||||||
9 | Section by Public Act 94-91 shall be repaid to the Road Fund | ||||||
10 | from the General Revenue Fund in the
next
succeeding fiscal | ||||||
11 | year that the General Revenue Fund has a positive budgetary
| ||||||
12 | balance,
as determined by generally accepted accounting | ||||||
13 | principles applicable to
government. | ||||||
14 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
15 | 100-863, eff.8-14-18; 101-10, eff. 6-5-19; 101-636, eff. | ||||||
16 | 6-10-20.)
| ||||||
17 | (30 ILCS 105/8.12)
(from Ch. 127, par. 144.12)
| ||||||
18 | Sec. 8.12. State Pensions Fund.
| ||||||
19 | (a) The moneys in the State Pensions Fund shall be used | ||||||
20 | exclusively
for the administration of the Revised Uniform | ||||||
21 | Unclaimed Property Act and
for the expenses incurred by the | ||||||
22 | Auditor General for administering the provisions of Section | ||||||
23 | 2-8.1 of the Illinois State Auditing Act and for operational | ||||||
24 | expenses of the Office of the State Treasurer and for the | ||||||
25 | funding of the unfunded liabilities of the designated |
| |||||||
| |||||||
1 | retirement systems. For the purposes of this Section, | ||||||
2 | "operational expenses of the Office of the State Treasurer" | ||||||
3 | includes the acquisition of land and buildings in State fiscal | ||||||
4 | years 2019 and 2020 for use by the Office of the State | ||||||
5 | Treasurer, as well as construction, reconstruction, | ||||||
6 | improvement, repair, and maintenance, in accordance with the | ||||||
7 | provisions of laws relating thereto, of such lands and | ||||||
8 | buildings beginning in State fiscal year 2019 and thereafter. | ||||||
9 | Beginning in State fiscal year 2023 2022 , payments to the | ||||||
10 | designated retirement systems under this Section shall be in | ||||||
11 | addition to, and not in lieu of, any State contributions | ||||||
12 | required under the Illinois Pension Code.
| ||||||
13 | "Designated retirement systems" means:
| ||||||
14 | (1) the State Employees' Retirement System of | ||||||
15 | Illinois;
| ||||||
16 | (2) the Teachers' Retirement System of the State of | ||||||
17 | Illinois;
| ||||||
18 | (3) the State Universities Retirement System;
| ||||||
19 | (4) the Judges Retirement System of Illinois; and
| ||||||
20 | (5) the General Assembly Retirement System.
| ||||||
21 | (b) Each year the General Assembly may make appropriations | ||||||
22 | from
the State Pensions Fund for the administration of the | ||||||
23 | Revised Uniform
Unclaimed Property Act.
| ||||||
24 | (c) As soon as possible after July 30, 2004 (the effective | ||||||
25 | date of Public Act 93-839), the General Assembly shall | ||||||
26 | appropriate from the State Pensions Fund (1) to the State |
| |||||||
| |||||||
1 | Universities Retirement System the amount certified under | ||||||
2 | Section 15-165 during the prior year, (2) to the Judges | ||||||
3 | Retirement System of Illinois the amount certified under | ||||||
4 | Section 18-140 during the prior year, and (3) to the General | ||||||
5 | Assembly Retirement System the amount certified under Section | ||||||
6 | 2-134 during the prior year as part of the required
State | ||||||
7 | contributions to each of those designated retirement systems. | ||||||
8 | If the amount in the State Pensions Fund does not exceed the | ||||||
9 | sum of the amounts certified in Sections 15-165, 18-140, and | ||||||
10 | 2-134 by at least $5,000,000, the amount paid to each | ||||||
11 | designated retirement system under this subsection shall be | ||||||
12 | reduced in proportion to the amount certified by each of those | ||||||
13 | designated retirement systems.
| ||||||
14 | (c-5) For fiscal years 2006 through 2022 2021 , the General | ||||||
15 | Assembly shall appropriate from the State Pensions Fund to the | ||||||
16 | State Universities Retirement System the amount estimated to | ||||||
17 | be available during the fiscal year in the State Pensions | ||||||
18 | Fund; provided, however, that the amounts appropriated under | ||||||
19 | this subsection (c-5) shall not reduce the amount in the State | ||||||
20 | Pensions Fund below $5,000,000.
| ||||||
21 | (c-6) For fiscal year 2023 2022 and each fiscal year | ||||||
22 | thereafter, as soon as may be practical after any money is | ||||||
23 | deposited into the State Pensions Fund from the Unclaimed | ||||||
24 | Property Trust Fund, the State Treasurer shall apportion the | ||||||
25 | deposited amount among the designated retirement systems as | ||||||
26 | defined in subsection (a) to reduce their actuarial reserve |
| |||||||
| |||||||
1 | deficiencies. The State Comptroller and State Treasurer shall | ||||||
2 | pay the apportioned amounts to the designated retirement | ||||||
3 | systems to fund the unfunded liabilities of the designated | ||||||
4 | retirement systems. The amount apportioned to each designated | ||||||
5 | retirement system shall constitute a portion of the amount | ||||||
6 | estimated to be available for appropriation from the State | ||||||
7 | Pensions Fund that is the same as that retirement system's | ||||||
8 | portion of the total actual reserve deficiency of the systems, | ||||||
9 | as determined annually by the Governor's Office of Management | ||||||
10 | and Budget at the request of the State Treasurer. The amounts | ||||||
11 | apportioned under this subsection shall not reduce the amount | ||||||
12 | in the State Pensions Fund below $5,000,000. | ||||||
13 | (d) The
Governor's Office of Management and Budget shall | ||||||
14 | determine the individual and total
reserve deficiencies of the | ||||||
15 | designated retirement systems. For this purpose,
the
| ||||||
16 | Governor's Office of Management and Budget shall utilize the | ||||||
17 | latest available audit and actuarial
reports of each of the | ||||||
18 | retirement systems and the relevant reports and
statistics of | ||||||
19 | the Public Employee Pension Fund Division of the Department of
| ||||||
20 | Insurance.
| ||||||
21 | (d-1) (Blank).
| ||||||
22 | (e) The changes to this Section made by Public Act 88-593 | ||||||
23 | shall
first apply to distributions from the Fund for State | ||||||
24 | fiscal year 1996.
| ||||||
25 | (Source: P.A. 100-22, eff. 1-1-18; 100-23, eff. 7-6-17; | ||||||
26 | 100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff. |
| |||||||
| |||||||
1 | 6-5-19; 101-487, eff. 8-23-19; 101-636, eff. 6-10-20.)
| ||||||
2 | (30 ILCS 105/8.25-4) (from Ch. 127, par. 144.25-4)
| ||||||
3 | Sec. 8.25-4.
All moneys in the Illinois Sports Facilities | ||||||
4 | Fund are
allocated to and shall be transferred, appropriated | ||||||
5 | and used only for the
purposes authorized by, and subject to, | ||||||
6 | the limitations and conditions of
this Section.
| ||||||
7 | All moneys deposited pursuant to Section 13.1 of "An Act | ||||||
8 | in relation to
State revenue sharing with local governmental | ||||||
9 | entities", as amended, and
all moneys deposited with respect | ||||||
10 | to the $5,000,000 deposit, but not the
additional $8,000,000 | ||||||
11 | advance applicable before July 1, 2001, or the
Advance Amount | ||||||
12 | applicable on and after that date, pursuant to Section
6 of | ||||||
13 | "The Hotel
Operators' Occupation Tax Act", as amended, into | ||||||
14 | the Illinois Sports
Facilities Fund shall be credited to the | ||||||
15 | Subsidy Account within the Fund.
All moneys deposited with | ||||||
16 | respect to the additional $8,000,000 advance
applicable before | ||||||
17 | July 1, 2001, or the Advance Amount
applicable on and after | ||||||
18 | that date, but
not the $5,000,000 deposit, pursuant to Section | ||||||
19 | 6 of "The Hotel Operators'
Occupation Tax Act", as amended, | ||||||
20 | into the Illinois Sports Facilities Fund
shall be credited to | ||||||
21 | the Advance Account within the Fund. All moneys deposited from | ||||||
22 | any transfer pursuant to Section 8g-1 of the State Finance Act | ||||||
23 | shall be credited to the Advance Account within the Fund.
| ||||||
24 | Beginning with fiscal year 1989 and continuing for each | ||||||
25 | fiscal year
thereafter through and including fiscal year 2001, |
| |||||||
| |||||||
1 | no less than 30 days
before the beginning of such fiscal year
| ||||||
2 | (except as soon as may be practicable after the effective date | ||||||
3 | of this
amendatory Act of 1988 with respect to fiscal year | ||||||
4 | 1989) the Chairman of
the Illinois Sports Facilities Authority | ||||||
5 | shall certify to the State
Comptroller and the State | ||||||
6 | Treasurer, without taking into account any
revenues or | ||||||
7 | receipts of the Authority, the lesser of (a) $18,000,000 and
| ||||||
8 | (b) the sum of (i) the amount anticipated to be required by the | ||||||
9 | Authority
during the fiscal year to pay principal of and | ||||||
10 | interest on, and other
payments relating to, its obligations | ||||||
11 | issued or to be issued under Section
13 of the Illinois Sports | ||||||
12 | Facilities Authority Act, including any deposits
required to | ||||||
13 | reserve funds created under any indenture or resolution
| ||||||
14 | authorizing issuance of the obligations and payments to | ||||||
15 | providers of credit
enhancement, (ii) the amount anticipated | ||||||
16 | to be required by the Authority
during the fiscal year to pay | ||||||
17 | obligations under the provisions of any
management agreement | ||||||
18 | with respect to a facility or facilities owned by the
| ||||||
19 | Authority or of any assistance agreement with respect to any | ||||||
20 | facility for
which financial assistance is provided under the | ||||||
21 | Illinois Sports Facilities
Authority Act, and to pay other | ||||||
22 | capital and operating expenses of the
Authority
during the | ||||||
23 | fiscal year, including any deposits required to reserve funds
| ||||||
24 | created for repair and replacement of capital assets and to | ||||||
25 | meet the
obligations of the Authority under any management | ||||||
26 | agreement or assistance
agreement, and (iii) any
amounts under |
| |||||||
| |||||||
1 | (i) and (ii) above remaining unpaid from previous years.
| ||||||
2 | Beginning with fiscal year 2002 and continuing for each | ||||||
3 | fiscal year
thereafter, no less than 30 days before the | ||||||
4 | beginning of such fiscal year, the
Chairman of the Illinois | ||||||
5 | Sports Facilities Authority shall certify to the State
| ||||||
6 | Comptroller and the State Treasurer, without taking into | ||||||
7 | account any revenues
or receipts of the Authority, the lesser | ||||||
8 | of (a) an amount equal to the sum of
the Advance Amount plus | ||||||
9 | $10,000,000 and (b) the sum of (i) the amount
anticipated to be | ||||||
10 | required by the Authority during the fiscal year to pay
| ||||||
11 | principal of and interest on, and other payments relating to, | ||||||
12 | its obligations
issued or to be issued under Section 13 of the | ||||||
13 | Illinois Sports Facilities
Authority Act, including any | ||||||
14 | deposits required to reserve funds created under
any indenture | ||||||
15 | or resolution authorizing issuance of the obligations and
| ||||||
16 | payments to providers of credit enhancement, (ii) the amount | ||||||
17 | anticipated to be
required by the Authority during the fiscal | ||||||
18 | year to pay obligations under
the provisions of any management | ||||||
19 | agreement with respect to a facility or
facilities owned by | ||||||
20 | the Authority or any assistance agreement with respect to
any | ||||||
21 | facility for which financial assistance is provided under the | ||||||
22 | Illinois
Sports Facilities Authority Act, and to pay other | ||||||
23 | capital and operating
expenses of the Authority during the | ||||||
24 | fiscal year, including any deposits
required to reserve funds | ||||||
25 | created for repair and replacement of capital assets
and to | ||||||
26 | meet the obligations of the Authority under any management |
| |||||||
| |||||||
1 | agreement or
assistance agreement, and (iii) any amounts under | ||||||
2 | (i) and (ii) above remaining
unpaid from previous years.
| ||||||
3 | A copy of any certification made by the Chairman under the
| ||||||
4 | preceding 2 paragraphs shall be filed with the Governor and | ||||||
5 | the Mayor
of the City of Chicago. The Chairman may file an | ||||||
6 | amended certification
from time to time.
| ||||||
7 | Subject to sufficient appropriation by the General | ||||||
8 | Assembly, beginning
with July 1, 1988 and thereafter | ||||||
9 | continuing on the first day of each month
during each fiscal | ||||||
10 | year through and including fiscal year 2001, the
Comptroller | ||||||
11 | shall order paid and the Treasurer
shall pay to the Authority | ||||||
12 | the amount in the Illinois Sports Facilities
Fund until (x) | ||||||
13 | the lesser of $10,000,000 or the amount appropriated for
| ||||||
14 | payment to the Authority from amounts credited to the Subsidy | ||||||
15 | Account and
(y) the lesser of $8,000,000 or the difference | ||||||
16 | between the amount
appropriated for payment to the Authority | ||||||
17 | during the fiscal year and
$10,000,000 has been paid from | ||||||
18 | amounts credited to the Advance Account.
| ||||||
19 | Subject to sufficient appropriation by the General | ||||||
20 | Assembly, beginning with
July 1, 2001, and thereafter | ||||||
21 | continuing on the first day of each month during
each fiscal | ||||||
22 | year thereafter, the Comptroller shall order paid and the | ||||||
23 | Treasurer
shall pay to the Authority the amount in the | ||||||
24 | Illinois Sports Facilities Fund
until (x) the lesser of | ||||||
25 | $10,000,000 or the amount appropriated for payment to
the
| ||||||
26 | Authority from amounts credited to the Subsidy Account and (y) |
| |||||||
| |||||||
1 | the lesser of
the Advance Amount or the difference between the | ||||||
2 | amount appropriated for
payment to the Authority during the | ||||||
3 | fiscal year and $10,000,000 has been paid
from amounts | ||||||
4 | credited to the Advance Account.
| ||||||
5 | Provided that all amounts deposited in the Illinois Sports
| ||||||
6 | Facilities Fund and credited to the Subsidy Account, to the | ||||||
7 | extent
requested pursuant to the Chairman's certification, | ||||||
8 | have been paid, on June
30, 1989, and on June 30 of each year | ||||||
9 | thereafter, all amounts remaining in
the Subsidy Account of | ||||||
10 | the Illinois Sports Facilities Fund shall be
transferred by | ||||||
11 | the State Treasurer one-half to the General Revenue Fund in
| ||||||
12 | the State Treasury and one-half to the City Tax Fund. Provided | ||||||
13 | that all
amounts appropriated from the Illinois Sports | ||||||
14 | Facilities Fund, to the
extent requested pursuant to the | ||||||
15 | Chairman's certification, have been paid,
on June 30, 1989, | ||||||
16 | and on June 30 of each year thereafter, all amounts
remaining | ||||||
17 | in the Advance Account of the Illinois Sports Facilities Fund
| ||||||
18 | shall be transferred by the State Treasurer to the General | ||||||
19 | Revenue Fund in
the State Treasury.
| ||||||
20 | For purposes of this Section, the term "Advance Amount" | ||||||
21 | means, for
fiscal year 2002, $22,179,000, and for subsequent | ||||||
22 | fiscal years through fiscal
year 2032, 105.615% of the Advance | ||||||
23 | Amount for the immediately preceding fiscal
year, rounded up | ||||||
24 | to the nearest $1,000.
| ||||||
25 | (Source: P.A. 91-935, eff. 6-1-01.)
|
| |||||||
| |||||||
1 | (30 ILCS 105/8.25e) (from Ch. 127, par. 144.25e)
| ||||||
2 | Sec. 8.25e.
(a) The State Comptroller and the State | ||||||
3 | Treasurer shall
automatically transfer on the first day of | ||||||
4 | each month, beginning on
February 1, 1988, from the General | ||||||
5 | Revenue Fund to each of the funds then
supplemented by the | ||||||
6 | pari-mutuel tax pursuant to Section 28 of the Illinois
Horse | ||||||
7 | Racing Act of 1975, an amount equal to (i) the amount of | ||||||
8 | pari-mutuel
tax deposited into such fund during the month in | ||||||
9 | fiscal
year 1986 which corresponds to the month preceding such | ||||||
10 | transfer, minus
(ii) the amount of pari-mutuel tax (or the | ||||||
11 | replacement transfer authorized
by subsection (d) of Section | ||||||
12 | 8g of this Act and subsection (d) of Section 28.1 of the | ||||||
13 | Illinois Horse Racing Act of
1975) deposited into such fund | ||||||
14 | during the
month preceding such transfer; provided, however, | ||||||
15 | that no transfer shall
be made to a fund if such amount for | ||||||
16 | that fund is equal to or less than
zero and provided that no | ||||||
17 | transfer shall be made to a fund in any fiscal
year after the | ||||||
18 | amount deposited into such fund exceeds the amount of
| ||||||
19 | pari-mutuel tax deposited into such fund during fiscal year | ||||||
20 | 1986.
| ||||||
21 | (b) The State Comptroller and the State Treasurer shall | ||||||
22 | automatically
transfer on the last day of each month, | ||||||
23 | beginning on October 1, 1989 and ending on June 30, 2017, from
| ||||||
24 | the General Revenue Fund to the Metropolitan Exposition, | ||||||
25 | Auditorium and
Office Building Fund, the amount of $2,750,000 | ||||||
26 | plus any cumulative
deficiencies in such transfers for prior |
| |||||||
| |||||||
1 | months, until the sum of
$16,500,000 has been transferred for | ||||||
2 | the fiscal year beginning July 1, 1989
and until the sum of | ||||||
3 | $22,000,000 has been transferred for each fiscal year
| ||||||
4 | thereafter.
| ||||||
5 | (b-5) The State Comptroller and the State Treasurer shall | ||||||
6 | automatically transfer on the last day of each month, | ||||||
7 | beginning on July 1, 2017, from the General Revenue Fund to the | ||||||
8 | Metropolitan Exposition, Auditorium and Office Building Fund, | ||||||
9 | the amount of $1,500,000 plus any cumulative deficiencies in | ||||||
10 | such transfers for prior months, until the sum of $12,000,000 | ||||||
11 | has been transferred for each fiscal year thereafter through | ||||||
12 | fiscal year 2021, after which no such transfers shall be made . | ||||||
13 | (c) After the transfer of funds from the Metropolitan | ||||||
14 | Exposition,
Auditorium and Office Building Fund to the Bond | ||||||
15 | Retirement Fund pursuant to subsection (b) of Section 15
of | ||||||
16 | the Metropolitan Civic Center Support Act, the State
| ||||||
17 | Comptroller and the State Treasurer shall automatically | ||||||
18 | transfer on the
last day of each month, beginning on October 1, | ||||||
19 | 1989 and ending on June 30, 2017, from the Metropolitan
| ||||||
20 | Exposition, Auditorium and Office Building Fund
to the Park | ||||||
21 | and Conservation Fund the amount of $1,250,000 plus any
| ||||||
22 | cumulative deficiencies in such transfers for prior months, | ||||||
23 | until the sum
of $7,500,000 has been transferred for the | ||||||
24 | fiscal year beginning July 1,
1989 and until the sum of | ||||||
25 | $10,000,000 has been transferred for each fiscal
year | ||||||
26 | thereafter.
|
| |||||||
| |||||||
1 | (Source: P.A. 100-23, eff. 7-6-17.)
| ||||||
2 | (30 ILCS 105/8g) | ||||||
3 | Sec. 8g. Fund transfers. | ||||||
4 | (a) (Blank). | ||||||
5 | (b) (Blank). | ||||||
6 | (c) In addition to any other transfers that may be | ||||||
7 | provided for by law,
on August 30 of each fiscal year's license | ||||||
8 | period, the Illinois Liquor Control
Commission shall direct | ||||||
9 | and the State Comptroller and State Treasurer shall
transfer | ||||||
10 | from the General Revenue Fund to the Youth Alcoholism and | ||||||
11 | Substance
Abuse Prevention Fund an amount equal to the number | ||||||
12 | of retail liquor licenses
issued for that fiscal year | ||||||
13 | multiplied by $50. | ||||||
14 | (d) The payments to programs required under subsection (d) | ||||||
15 | of Section 28.1
of the Illinois Horse Racing Act of 1975 shall | ||||||
16 | be made, pursuant to appropriation, from
the special funds | ||||||
17 | referred to in the statutes cited in that subsection, rather
| ||||||
18 | than directly from the General Revenue Fund. | ||||||
19 | Beginning January 1, 2000, on the first day of each month, | ||||||
20 | or as soon
as may be practical thereafter, the State | ||||||
21 | Comptroller shall direct and the
State Treasurer shall | ||||||
22 | transfer from the General Revenue Fund to each of the
special | ||||||
23 | funds from which payments are to be made under subsection (d) | ||||||
24 | of Section 28.1 of the Illinois
Horse Racing Act of 1975 an | ||||||
25 | amount equal to 1/12 of the annual amount required
for those |
| |||||||
| |||||||
1 | payments from that special fund, which annual amount shall not | ||||||
2 | exceed
the annual amount for those payments from that special | ||||||
3 | fund for the calendar
year 1998. The special funds to which | ||||||
4 | transfers shall be made under this
subsection (d) include, but | ||||||
5 | are not necessarily limited to, the Agricultural
Premium Fund; | ||||||
6 | the Metropolitan Exposition, Auditorium and Office Building | ||||||
7 | Fund , but only through fiscal year 2021 and not thereafter ;
| ||||||
8 | the Fair and Exposition Fund; the Illinois Standardbred | ||||||
9 | Breeders Fund; the Illinois Thoroughbred
Breeders Fund; and | ||||||
10 | the Illinois Veterans' Rehabilitation Fund. Except for | ||||||
11 | transfers attributable to prior fiscal years, during State | ||||||
12 | fiscal year 2020 only, no transfers shall be made from the | ||||||
13 | General Revenue Fund to the Agricultural Premium Fund, the | ||||||
14 | Fair and Exposition Fund, the Illinois Standardbred Breeders | ||||||
15 | Fund, or the Illinois Thoroughbred Breeders Fund. | ||||||
16 | (e) (Blank). | ||||||
17 | (f) (Blank). | ||||||
18 | (f-1) (Blank). | ||||||
19 | (g) (Blank). | ||||||
20 | (h) (Blank). | ||||||
21 | (i) (Blank). | ||||||
22 | (i-1) (Blank). | ||||||
23 | (j) (Blank). | ||||||
24 | ...... | ||||||
25 | (k) (Blank). | ||||||
26 | (k-1) (Blank). |
| |||||||
| |||||||
1 | (k-2) (Blank). | ||||||
2 | (k-3) (Blank). | ||||||
3 | (l) (Blank). | ||||||
4 | (m) (Blank). | ||||||
5 | (n) (Blank). | ||||||
6 | (o) (Blank). | ||||||
7 | (p) (Blank). | ||||||
8 | (q) (Blank). | ||||||
9 | (r) (Blank). | ||||||
10 | (s) (Blank). | ||||||
11 | (t) (Blank). | ||||||
12 | (u) (Blank). | ||||||
13 | (v) (Blank). | ||||||
14 | (w) (Blank). | ||||||
15 | (x) (Blank). | ||||||
16 | (y) (Blank). | ||||||
17 | (z) (Blank). | ||||||
18 | (aa) (Blank). | ||||||
19 | (bb) (Blank). | ||||||
20 | (cc) (Blank). | ||||||
21 | (dd) (Blank). | ||||||
22 | (ee) (Blank). | ||||||
23 | (ff) (Blank). | ||||||
24 | (gg) (Blank). | ||||||
25 | (hh) (Blank). | ||||||
26 | (ii) (Blank). |
| |||||||
| |||||||
1 | (jj) (Blank). | ||||||
2 | (kk) (Blank). | ||||||
3 | (ll) (Blank). | ||||||
4 | (mm) (Blank). | ||||||
5 | (nn) (Blank). | ||||||
6 | (oo) (Blank). | ||||||
7 | (pp) (Blank). | ||||||
8 | (qq) (Blank). | ||||||
9 | (rr) (Blank). | ||||||
10 | (ss) (Blank). | ||||||
11 | (tt) (Blank). | ||||||
12 | (uu) (Blank). | ||||||
13 | (vv) (Blank). | ||||||
14 | (ww) (Blank). | ||||||
15 | (xx) (Blank). | ||||||
16 | (yy) (Blank). | ||||||
17 | (zz) (Blank). | ||||||
18 | (aaa) (Blank). | ||||||
19 | (bbb) (Blank). | ||||||
20 | (ccc) (Blank). | ||||||
21 | (ddd) (Blank). | ||||||
22 | (eee) (Blank). | ||||||
23 | (fff) (Blank). | ||||||
24 | (ggg) (Blank). | ||||||
25 | (hhh) (Blank). | ||||||
26 | (iii) (Blank). |
| |||||||
| |||||||
1 | (jjj) (Blank). | ||||||
2 | (lll) (Blank). | ||||||
3 | (mmm) (Blank). | ||||||
4 | (nnn) (Blank). | ||||||
5 | (ooo) (Blank). | ||||||
6 | (ppp) (Blank). | ||||||
7 | (qqq) (Blank). | ||||||
8 | (rrr) (Blank). | ||||||
9 | (sss) (Blank). | ||||||
10 | (ttt) (Blank). | ||||||
11 | (uuu) (Blank). | ||||||
12 | (vvv) (Blank). | ||||||
13 | (www) (Blank). | ||||||
14 | (xxx) (Blank). | ||||||
15 | (yyy) (Blank). | ||||||
16 | (zzz) (Blank). | ||||||
17 | (aaaa) (Blank). | ||||||
18 | (bbbb) (Blank). | ||||||
19 | (cccc) (Blank). | ||||||
20 | (dddd) (Blank). | ||||||
21 | (eeee) (Blank). | ||||||
22 | (Source: P.A. 100-23, eff. 7-6-17; 100-201, eff. 8-18-17; | ||||||
23 | 100-863, eff. 8-14-18; 101-10, eff. 6-5-19; revised 7-17-19.) | ||||||
24 | (30 ILCS 105/8g-1) | ||||||
25 | Sec. 8g-1. Fund transfers. |
| |||||||
| |||||||
1 | (a) (Blank).
| ||||||
2 | (b) (Blank). | ||||||
3 | (c) (Blank). | ||||||
4 | (d) (Blank). | ||||||
5 | (e) (Blank). | ||||||
6 | (f) (Blank). | ||||||
7 | (g) (Blank). | ||||||
8 | (h) (Blank). | ||||||
9 | (i) (Blank). | ||||||
10 | (j) (Blank). | ||||||
11 | (k) (Blank). | ||||||
12 | (l) (Blank). | ||||||
13 | (m) (Blank). | ||||||
14 | (n) (Blank). | ||||||
15 | (o) (Blank). | ||||||
16 | (p) (Blank). | ||||||
17 | (q) (Blank). | ||||||
18 | (r) (Blank). In addition to any other transfers that may | ||||||
19 | be provided for by law, on July 1, 2020, or as soon thereafter | ||||||
20 | as practical, the State Comptroller shall direct and the State | ||||||
21 | Treasurer shall transfer the sum of $500,000 from the General | ||||||
22 | Revenue Fund to the Grant Accountability and Transparency | ||||||
23 | Fund. | ||||||
24 | (s) (Blank). In addition to any other transfers that may | ||||||
25 | be provided for by law, on July 1, 2020, or as soon thereafter | ||||||
26 | as practical, the State Comptroller shall direct and the State |
| |||||||
| |||||||
1 | Treasurer shall transfer the sum of $500,000 from the General | ||||||
2 | Revenue Fund to the Governor's Administrative Fund. | ||||||
3 | (t) (Blank). In addition to any other transfers that may | ||||||
4 | be provided for by law, on July 1, 2020, or as soon thereafter | ||||||
5 | as practical, the State Comptroller shall direct and the State | ||||||
6 | Treasurer shall transfer the sum of $320,000 from the General | ||||||
7 | Revenue Fund to the Coal Development Fund. | ||||||
8 | (u) In addition to any other transfers that may be | ||||||
9 | provided for by law, on July 1, 2021, or as soon thereafter as | ||||||
10 | practical, only as directed by the Director of the Governor's | ||||||
11 | Office of Management and Budget, the State Comptroller shall | ||||||
12 | direct and the State Treasurer shall transfer the sum of | ||||||
13 | $5,000,000 from the General Revenue Fund to the DoIT Special | ||||||
14 | Projects Fund, and on June 1, 2022, or as soon thereafter as | ||||||
15 | practical, but no later than June 30, 2022, the State | ||||||
16 | Comptroller shall direct and the State Treasurer shall | ||||||
17 | transfer the sum so transferred from the DoIT Special Projects | ||||||
18 | Fund to the General Revenue Fund. | ||||||
19 | (v) In addition to any other transfers that may be | ||||||
20 | provided for by law, on July 1, 2021, or as soon thereafter as | ||||||
21 | practical, the State Comptroller shall direct and the State | ||||||
22 | Treasurer shall transfer the sum of $500,000 from the General | ||||||
23 | Revenue Fund to the Governor's Administrative Fund. | ||||||
24 | (w) In addition to any other transfers that may be | ||||||
25 | provided for by law, on July 1, 2021, or as soon thereafter as | ||||||
26 | practical, the State Comptroller shall direct and the State |
| |||||||
| |||||||
1 | Treasurer shall transfer the sum of $500,000 from the General | ||||||
2 | Revenue Fund to the Grant Accountability and Transparency | ||||||
3 | Fund. | ||||||
4 | (x) In addition to any other transfers that may be | ||||||
5 | provided for by law, at a time or times during Fiscal Year 2022 | ||||||
6 | as directed by the Governor, the State Comptroller shall | ||||||
7 | direct and the State Treasurer shall transfer up to a total of | ||||||
8 | $20,000,000 from the General Revenue Fund to the Illinois | ||||||
9 | Sports Facilities Fund to be credited to the Advance Account | ||||||
10 | within the Fund. | ||||||
11 | (y) In addition to any other transfers that may be | ||||||
12 | provided for by law, on June 15, 2021, or as soon thereafter as | ||||||
13 | practical, but no later than June 30, 2021, the State | ||||||
14 | Comptroller shall direct and the State Treasurer shall | ||||||
15 | transfer the sum of $100,000,000 from the General Revenue Fund | ||||||
16 | to the Technology Management Revolving Fund. | ||||||
17 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
18 | 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
| ||||||
19 | (30 ILCS 105/13.2) (from Ch. 127, par. 149.2)
| ||||||
20 | Sec. 13.2. Transfers among line item appropriations. | ||||||
21 | (a) Transfers among line item appropriations from the same
| ||||||
22 | treasury fund for the objects specified in this Section may be | ||||||
23 | made in
the manner provided in this Section when the balance | ||||||
24 | remaining in one or
more such line item appropriations is | ||||||
25 | insufficient for the purpose for
which the appropriation was |
| |||||||
| |||||||
1 | made. | ||||||
2 | (a-1) No transfers may be made from one
agency to another | ||||||
3 | agency, nor may transfers be made from one institution
of | ||||||
4 | higher education to another institution of higher education | ||||||
5 | except as provided by subsection (a-4).
| ||||||
6 | (a-2) Except as otherwise provided in this Section, | ||||||
7 | transfers may be made only among the objects of expenditure | ||||||
8 | enumerated
in this Section, except that no funds may be | ||||||
9 | transferred from any
appropriation for personal services, from | ||||||
10 | any appropriation for State
contributions to the State | ||||||
11 | Employees' Retirement System, from any
separate appropriation | ||||||
12 | for employee retirement contributions paid by the
employer, | ||||||
13 | nor from any appropriation for State contribution for
employee | ||||||
14 | group insurance.
| ||||||
15 | (a-2.5) (Blank). | ||||||
16 | (a-3) Further, if an agency receives a separate
| ||||||
17 | appropriation for employee retirement contributions paid by | ||||||
18 | the employer,
any transfer by that agency into an | ||||||
19 | appropriation for personal services
must be accompanied by a | ||||||
20 | corresponding transfer into the appropriation for
employee | ||||||
21 | retirement contributions paid by the employer, in an amount
| ||||||
22 | sufficient to meet the employer share of the employee | ||||||
23 | contributions
required to be remitted to the retirement | ||||||
24 | system. | ||||||
25 | (a-4) Long-Term Care Rebalancing. The Governor may | ||||||
26 | designate amounts set aside for institutional services |
| |||||||
| |||||||
1 | appropriated from the General Revenue Fund or any other State | ||||||
2 | fund that receives monies for long-term care services to be | ||||||
3 | transferred to all State agencies responsible for the | ||||||
4 | administration of community-based long-term care programs, | ||||||
5 | including, but not limited to, community-based long-term care | ||||||
6 | programs administered by the Department of Healthcare and | ||||||
7 | Family Services, the Department of Human Services, and the | ||||||
8 | Department on Aging, provided that the Director of Healthcare | ||||||
9 | and Family Services first certifies that the amounts being | ||||||
10 | transferred are necessary for the purpose of assisting persons | ||||||
11 | in or at risk of being in institutional care to transition to | ||||||
12 | community-based settings, including the financial data needed | ||||||
13 | to prove the need for the transfer of funds. The total amounts | ||||||
14 | transferred shall not exceed 4% in total of the amounts | ||||||
15 | appropriated from the General Revenue Fund or any other State | ||||||
16 | fund that receives monies for long-term care services for each | ||||||
17 | fiscal year. A notice of the fund transfer must be made to the | ||||||
18 | General Assembly and posted at a minimum on the Department of | ||||||
19 | Healthcare and Family Services website, the Governor's Office | ||||||
20 | of Management and Budget website, and any other website the | ||||||
21 | Governor sees fit. These postings shall serve as notice to the | ||||||
22 | General Assembly of the amounts to be transferred. Notice | ||||||
23 | shall be given at least 30 days prior to transfer. | ||||||
24 | (b) In addition to the general transfer authority provided | ||||||
25 | under
subsection (c), the following agencies have the specific | ||||||
26 | transfer authority
granted in this subsection: |
| |||||||
| |||||||
1 | The Department of Healthcare and Family Services is | ||||||
2 | authorized to make transfers
representing savings attributable | ||||||
3 | to not increasing grants due to the
births of additional | ||||||
4 | children from line items for payments of cash grants to
line | ||||||
5 | items for payments for employment and social services for the | ||||||
6 | purposes
outlined in subsection (f) of Section 4-2 of the | ||||||
7 | Illinois Public Aid Code. | ||||||
8 | The Department of Children and Family Services is | ||||||
9 | authorized to make
transfers not exceeding 2% of the aggregate | ||||||
10 | amount appropriated to it within
the same treasury fund for | ||||||
11 | the following line items among these same line
items: Foster | ||||||
12 | Home and Specialized Foster Care and Prevention, Institutions
| ||||||
13 | and Group Homes and Prevention, and Purchase of Adoption and | ||||||
14 | Guardianship
Services. | ||||||
15 | The Department on Aging is authorized to make transfers | ||||||
16 | not
exceeding 10% of the aggregate amount appropriated to it | ||||||
17 | within the same
treasury fund for the following Community Care | ||||||
18 | Program line items among these
same line items: purchase of | ||||||
19 | services covered by the Community Care Program and | ||||||
20 | Comprehensive Case Coordination. | ||||||
21 | The State Board of Education is authorized to make | ||||||
22 | transfers from line item appropriations within the same | ||||||
23 | treasury fund for General State Aid, General State Aid - Hold | ||||||
24 | Harmless, and Evidence-Based Funding, provided that no such | ||||||
25 | transfer may be made unless the amount transferred is no | ||||||
26 | longer required for the purpose for which that appropriation |
| |||||||
| |||||||
1 | was made, to the line item appropriation for Transitional | ||||||
2 | Assistance when the balance remaining in such line item | ||||||
3 | appropriation is insufficient for the purpose for which the | ||||||
4 | appropriation was made. | ||||||
5 | The State Board of Education is authorized to make | ||||||
6 | transfers between the following line item appropriations | ||||||
7 | within the same treasury fund: Disabled Student | ||||||
8 | Services/Materials (Section 14-13.01 of the School Code), | ||||||
9 | Disabled Student Transportation Reimbursement (Section | ||||||
10 | 14-13.01 of the School Code), Disabled Student Tuition - | ||||||
11 | Private Tuition (Section 14-7.02 of the School Code), | ||||||
12 | Extraordinary Special Education (Section 14-7.02b of the | ||||||
13 | School Code), Reimbursement for Free Lunch/Breakfast Program, | ||||||
14 | Summer School Payments (Section 18-4.3 of the School Code), | ||||||
15 | and Transportation - Regular/Vocational Reimbursement (Section | ||||||
16 | 29-5 of the School Code). Such transfers shall be made only | ||||||
17 | when the balance remaining in one or more such line item | ||||||
18 | appropriations is insufficient for the purpose for which the | ||||||
19 | appropriation was made and provided that no such transfer may | ||||||
20 | be made unless the amount transferred is no longer required | ||||||
21 | for the purpose for which that appropriation was made. | ||||||
22 | The Department of Healthcare and Family Services is | ||||||
23 | authorized to make transfers not exceeding 4% of the aggregate | ||||||
24 | amount appropriated to it, within the same treasury fund, | ||||||
25 | among the various line items appropriated for Medical | ||||||
26 | Assistance. |
| |||||||
| |||||||
1 | (c) The sum of such transfers for an agency in a fiscal | ||||||
2 | year shall not
exceed 2% of the aggregate amount appropriated | ||||||
3 | to it within the same treasury
fund for the following objects: | ||||||
4 | Personal Services; Extra Help; Student and
Inmate | ||||||
5 | Compensation; State Contributions to Retirement Systems; State
| ||||||
6 | Contributions to Social Security; State Contribution for | ||||||
7 | Employee Group
Insurance; Contractual Services; Travel; | ||||||
8 | Commodities; Printing; Equipment;
Electronic Data Processing; | ||||||
9 | Operation of Automotive Equipment;
Telecommunications | ||||||
10 | Services; Travel and Allowance for Committed, Paroled
and | ||||||
11 | Discharged Prisoners; Library Books; Federal Matching Grants | ||||||
12 | for
Student Loans; Refunds; Workers' Compensation, | ||||||
13 | Occupational Disease, and
Tort Claims; Late Interest Penalties | ||||||
14 | under the State Prompt Payment Act and Sections 368a and 370a | ||||||
15 | of the Illinois Insurance Code; and, in appropriations to | ||||||
16 | institutions of higher education,
Awards and Grants. | ||||||
17 | Notwithstanding the above, any amounts appropriated for
| ||||||
18 | payment of workers' compensation claims to an agency to which | ||||||
19 | the authority
to evaluate, administer and pay such claims has | ||||||
20 | been delegated by the
Department of Central Management | ||||||
21 | Services may be transferred to any other
expenditure object | ||||||
22 | where such amounts exceed the amount necessary for the
payment | ||||||
23 | of such claims. | ||||||
24 | (c-1) (Blank). | ||||||
25 | (c-2) (Blank).
| ||||||
26 | (c-3) (Blank). |
| |||||||
| |||||||
1 | (c-4) (Blank). | ||||||
2 | (c-5) (Blank). | ||||||
3 | (c-6) (Blank). Special provisions for State fiscal year | ||||||
4 | 2020. Notwithstanding any other provision of this Section, for | ||||||
5 | State fiscal year 2020, transfers among line item | ||||||
6 | appropriations to a State agency from the same State treasury | ||||||
7 | fund may be made for operational or lump sum expenses only, | ||||||
8 | provided that the sum of such transfers for a State agency in | ||||||
9 | State fiscal year 2020 shall not exceed 4% of the aggregate | ||||||
10 | amount appropriated to that State agency for operational or | ||||||
11 | lump sum expenses for State fiscal year 2020. For the purpose | ||||||
12 | of this subsection (c-6), "operational or lump sum expenses" | ||||||
13 | includes the following objects: personal services; extra help; | ||||||
14 | student and inmate compensation; State contributions to | ||||||
15 | retirement systems; State contributions to social security; | ||||||
16 | State contributions for employee group insurance; contractual | ||||||
17 | services; travel; commodities; printing; equipment; electronic | ||||||
18 | data processing; operation of automotive equipment; | ||||||
19 | telecommunications services; travel and allowance for | ||||||
20 | committed, paroled, and discharged prisoners; library books; | ||||||
21 | federal matching grants for student loans; refunds; workers' | ||||||
22 | compensation, occupational disease, and tort claims; Late | ||||||
23 | Interest Penalties under the State Prompt Payment Act and | ||||||
24 | Sections 368a and 370a of the Illinois Insurance Code; lump | ||||||
25 | sum and other purposes; and lump sum operations. For the | ||||||
26 | purpose of this subsection (c-6), "State agency" does not |
| |||||||
| |||||||
1 | include the Attorney General, the Secretary of State, the | ||||||
2 | Comptroller, the Treasurer, or the judicial or legislative | ||||||
3 | branches. | ||||||
4 | (c-7) Special provisions for State fiscal year 2021. | ||||||
5 | Notwithstanding any other provision of this Section, for State | ||||||
6 | fiscal year 2021, transfers among line item appropriations to | ||||||
7 | a State agency from the same State treasury fund may be made | ||||||
8 | for operational or lump sum expenses only, provided that the | ||||||
9 | sum of such transfers for a State agency in State fiscal year | ||||||
10 | 2021 shall not exceed 8% of the aggregate amount appropriated | ||||||
11 | to that State agency for operational or lump sum expenses for | ||||||
12 | State fiscal year 2021. For the purpose of this subsection, | ||||||
13 | "operational or lump sum expenses" includes the following | ||||||
14 | objects: personal services; extra help; student and inmate | ||||||
15 | compensation; State contributions to retirement systems; State | ||||||
16 | contributions to social security; State contributions for | ||||||
17 | employee group insurance; contractual services; travel; | ||||||
18 | commodities; printing; equipment; electronic data processing; | ||||||
19 | operation of automotive equipment; telecommunications | ||||||
20 | services; travel and allowance for committed, paroled, and | ||||||
21 | discharged prisoners; library books; federal matching grants | ||||||
22 | for student loans; refunds; workers' compensation, | ||||||
23 | occupational disease, and tort claims; Late Interest Penalties | ||||||
24 | under the State Prompt Payment Act and Sections 368a and 370a | ||||||
25 | of the Illinois Insurance Code; lump sum and other purposes; | ||||||
26 | and lump sum operations. For the purpose of this subsection, |
| |||||||
| |||||||
1 | "State agency" does not include the Attorney General, the | ||||||
2 | Secretary of State, the Comptroller, the Treasurer, or the | ||||||
3 | judicial or legislative branches. | ||||||
4 | (c-8) Special provisions for State fiscal year 2022. | ||||||
5 | Notwithstanding any other provision of this Section, for State | ||||||
6 | fiscal year 2022, transfers among line item appropriations to | ||||||
7 | a State agency from the same State treasury fund may be made | ||||||
8 | for operational or lump sum expenses only, provided that the | ||||||
9 | sum of such transfers for a State agency in State fiscal year | ||||||
10 | 2022 shall not exceed 4% of the aggregate amount appropriated | ||||||
11 | to that State agency for operational or lump sum expenses for | ||||||
12 | State fiscal year 2022. For the purpose of this subsection, | ||||||
13 | "operational or lump sum expenses" includes the following | ||||||
14 | objects: personal services; extra help; student and inmate | ||||||
15 | compensation; State contributions to retirement systems; State | ||||||
16 | contributions to social security; State contributions for | ||||||
17 | employee group insurance; contractual services; travel; | ||||||
18 | commodities; printing; equipment; electronic data processing; | ||||||
19 | operation of automotive equipment; telecommunications | ||||||
20 | services; travel and allowance for committed, paroled, and | ||||||
21 | discharged prisoners; library books; federal matching grants | ||||||
22 | for student loans; refunds; workers' compensation, | ||||||
23 | occupational disease, and tort claims; Late Interest Penalties | ||||||
24 | under the State Prompt Payment Act and Sections 368a and 370a | ||||||
25 | of the Illinois Insurance Code; lump sum and other purposes; | ||||||
26 | and lump sum operations. For the purpose of this subsection, |
| |||||||
| |||||||
1 | "State agency" does not include the Attorney General, the | ||||||
2 | Secretary of State, the Comptroller, the Treasurer, or the | ||||||
3 | judicial or legislative branches. | ||||||
4 | (d) Transfers among appropriations made to agencies of the | ||||||
5 | Legislative
and Judicial departments and to the | ||||||
6 | constitutionally elected officers in the
Executive branch | ||||||
7 | require the approval of the officer authorized in Section 10
| ||||||
8 | of this Act to approve and certify vouchers. Transfers among | ||||||
9 | appropriations
made to the University of Illinois, Southern | ||||||
10 | Illinois University, Chicago State
University, Eastern | ||||||
11 | Illinois University, Governors State University, Illinois
| ||||||
12 | State University, Northeastern Illinois University, Northern | ||||||
13 | Illinois
University, Western Illinois University, the Illinois | ||||||
14 | Mathematics and Science
Academy and the Board of Higher | ||||||
15 | Education require the approval of the Board of
Higher | ||||||
16 | Education and the Governor. Transfers among appropriations to | ||||||
17 | all other
agencies require the approval of the Governor. | ||||||
18 | The officer responsible for approval shall certify that | ||||||
19 | the
transfer is necessary to carry out the programs and | ||||||
20 | purposes for which
the appropriations were made by the General | ||||||
21 | Assembly and shall transmit
to the State Comptroller a | ||||||
22 | certified copy of the approval which shall
set forth the | ||||||
23 | specific amounts transferred so that the Comptroller may
| ||||||
24 | change his records accordingly. The Comptroller shall furnish | ||||||
25 | the
Governor with information copies of all transfers approved | ||||||
26 | for agencies
of the Legislative and Judicial departments and |
| |||||||
| |||||||
1 | transfers approved by
the constitutionally elected officials | ||||||
2 | of the Executive branch other
than the Governor, showing the | ||||||
3 | amounts transferred and indicating the
dates such changes were | ||||||
4 | entered on the Comptroller's records. | ||||||
5 | (e) The State Board of Education, in consultation with the | ||||||
6 | State Comptroller, may transfer line item appropriations for | ||||||
7 | General State Aid or Evidence-Based Funding among the Common | ||||||
8 | School Fund and the Education Assistance Fund, and, for State | ||||||
9 | fiscal year 2020 and each fiscal year thereafter, the Fund for | ||||||
10 | the Advancement of Education. With the advice and consent of | ||||||
11 | the Governor's Office of Management and Budget, the State | ||||||
12 | Board of Education, in consultation with the State | ||||||
13 | Comptroller, may transfer line item appropriations between the | ||||||
14 | General Revenue Fund and the Education Assistance Fund for the | ||||||
15 | following programs: | ||||||
16 | (1) Disabled Student Personnel Reimbursement (Section | ||||||
17 | 14-13.01 of the School Code); | ||||||
18 | (2) Disabled Student Transportation Reimbursement | ||||||
19 | (subsection (b) of Section 14-13.01 of the School Code); | ||||||
20 | (3) Disabled Student Tuition - Private Tuition | ||||||
21 | (Section 14-7.02 of the School Code); | ||||||
22 | (4) Extraordinary Special Education (Section 14-7.02b | ||||||
23 | of the School Code); | ||||||
24 | (5) Reimbursement for Free Lunch/Breakfast Programs; | ||||||
25 | (6) Summer School Payments (Section 18-4.3 of the | ||||||
26 | School Code); |
| |||||||
| |||||||
1 | (7) Transportation - Regular/Vocational Reimbursement | ||||||
2 | (Section 29-5 of the School Code); | ||||||
3 | (8) Regular Education Reimbursement (Section 18-3 of | ||||||
4 | the School Code); and | ||||||
5 | (9) Special Education Reimbursement (Section 14-7.03 | ||||||
6 | of the School Code). | ||||||
7 | (f) For State fiscal year 2020 and each fiscal year | ||||||
8 | thereafter, the Department on Aging, in consultation with the | ||||||
9 | State Comptroller, with the advice and consent of the | ||||||
10 | Governor's Office of Management and Budget, may transfer line | ||||||
11 | item appropriations for purchase of services covered by the | ||||||
12 | Community Care Program between the General Revenue Fund and | ||||||
13 | the Commitment to Human Services Fund. | ||||||
14 | (Source: P.A. 100-23, eff. 7-6-17; 100-465, eff. 8-31-17; | ||||||
15 | 100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1064, eff. | ||||||
16 | 8-24-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-275, | ||||||
17 | eff. 8-9-19; 101-636, eff. 6-10-20.)
| ||||||
18 | (30 ILCS 105/25) (from Ch. 127, par. 161)
| ||||||
19 | Sec. 25. Fiscal year limitations.
| ||||||
20 | (a) All appropriations shall be
available for expenditure | ||||||
21 | for the fiscal year or for a lesser period if the
Act making | ||||||
22 | that appropriation so specifies. A deficiency or emergency
| ||||||
23 | appropriation shall be available for expenditure only through | ||||||
24 | June 30 of
the year when the Act making that appropriation is | ||||||
25 | enacted unless that Act
otherwise provides.
|
| |||||||
| |||||||
1 | (b) Outstanding liabilities as of June 30, payable from | ||||||
2 | appropriations
which have otherwise expired, may be paid out | ||||||
3 | of the expiring
appropriations during the 2-month period | ||||||
4 | ending at the
close of business on August 31. Any service | ||||||
5 | involving
professional or artistic skills or any personal | ||||||
6 | services by an employee whose
compensation is subject to | ||||||
7 | income tax withholding must be performed as of June
30 of the | ||||||
8 | fiscal year in order to be considered an "outstanding | ||||||
9 | liability as of
June 30" that is thereby eligible for payment | ||||||
10 | out of the expiring
appropriation.
| ||||||
11 | (b-1) However, payment of tuition reimbursement claims | ||||||
12 | under Section 14-7.03 or
18-3 of the School Code may be made by | ||||||
13 | the State Board of Education from its
appropriations for those | ||||||
14 | respective purposes for any fiscal year, even though
the | ||||||
15 | claims reimbursed by the payment may be claims attributable to | ||||||
16 | a prior
fiscal year, and payments may be made at the direction | ||||||
17 | of the State
Superintendent of Education from the fund from | ||||||
18 | which the appropriation is made
without regard to any fiscal | ||||||
19 | year limitations, except as required by subsection (j) of this | ||||||
20 | Section. Beginning on June 30, 2021, payment of tuition | ||||||
21 | reimbursement claims under Section 14-7.03 or 18-3 of the | ||||||
22 | School Code as of June 30, payable from appropriations that | ||||||
23 | have otherwise expired, may be paid out of the expiring | ||||||
24 | appropriation during the 4-month period ending at the close of | ||||||
25 | business on October 31.
| ||||||
26 | (b-2) (Blank). |
| |||||||
| |||||||
1 | (b-2.5) (Blank). | ||||||
2 | (b-2.6) (Blank). | ||||||
3 | (b-2.6a) (Blank). | ||||||
4 | (b-2.6b) (Blank). | ||||||
5 | (b-2.6c) (Blank). | ||||||
6 | (b-2.6d) All outstanding liabilities as of June 30, 2020, | ||||||
7 | payable from appropriations that would otherwise expire at the | ||||||
8 | conclusion of the lapse period for fiscal year 2020, and | ||||||
9 | interest penalties payable on those liabilities under the | ||||||
10 | State Prompt Payment Act, may be paid out of the expiring | ||||||
11 | appropriations until December 31, 2020, without regard to the | ||||||
12 | fiscal year in which the payment is made, as long as vouchers | ||||||
13 | for the liabilities are received by the Comptroller no later | ||||||
14 | than September 30, 2020. | ||||||
15 | (b-2.6e) All outstanding liabilities as of June 30, 2021, | ||||||
16 | payable from appropriations that would otherwise expire at the | ||||||
17 | conclusion of the lapse period for fiscal year 2021, and | ||||||
18 | interest penalties payable on those liabilities under the | ||||||
19 | State Prompt Payment Act, may be paid out of the expiring | ||||||
20 | appropriations until September 30, 2021, without regard to the | ||||||
21 | fiscal year in which the payment is made. | ||||||
22 | (b-2.7) For fiscal years 2012, 2013, 2014, 2018, 2019, | ||||||
23 | 2020, and 2021, and 2022, interest penalties payable under the | ||||||
24 | State Prompt Payment Act associated with a voucher for which | ||||||
25 | payment is issued after June 30 may be paid out of the next | ||||||
26 | fiscal year's appropriation. The future year appropriation |
| |||||||
| |||||||
1 | must be for the same purpose and from the same fund as the | ||||||
2 | original payment. An interest penalty voucher submitted | ||||||
3 | against a future year appropriation must be submitted within | ||||||
4 | 60 days after the issuance of the associated voucher, except | ||||||
5 | that, for fiscal year 2018 only, an interest penalty voucher | ||||||
6 | submitted against a future year appropriation must be | ||||||
7 | submitted within 60 days of June 5, 2019 (the effective date of | ||||||
8 | Public Act 101-10). The Comptroller must issue the interest | ||||||
9 | payment within 60 days after acceptance of the interest | ||||||
10 | voucher. | ||||||
11 | (b-3) Medical payments may be made by the Department of | ||||||
12 | Veterans' Affairs from
its
appropriations for those purposes | ||||||
13 | for any fiscal year, without regard to the
fact that the | ||||||
14 | medical services being compensated for by such payment may | ||||||
15 | have
been rendered in a prior fiscal year, except as required | ||||||
16 | by subsection (j) of this Section. Beginning on June 30, 2021, | ||||||
17 | medical payments payable from appropriations that have | ||||||
18 | otherwise expired may be paid out of the expiring | ||||||
19 | appropriation during the 4-month period ending at the close of | ||||||
20 | business on October 31.
| ||||||
21 | (b-4) Medical payments and child care
payments may be made | ||||||
22 | by the Department of
Human Services (as successor to the | ||||||
23 | Department of Public Aid) from
appropriations for those | ||||||
24 | purposes for any fiscal year,
without regard to the fact that | ||||||
25 | the medical or child care services being
compensated for by | ||||||
26 | such payment may have been rendered in a prior fiscal
year; and |
| |||||||
| |||||||
1 | payments may be made at the direction of the Department of
| ||||||
2 | Healthcare and Family Services (or successor agency) from the | ||||||
3 | Health Insurance Reserve Fund without regard to any fiscal
| ||||||
4 | year limitations, except as required by subsection (j) of this | ||||||
5 | Section. Beginning on June 30, 2021, medical and child care | ||||||
6 | payments made by the Department of Human Services and payments | ||||||
7 | made at the discretion of the Department of Healthcare and | ||||||
8 | Family Services (or successor agency) from the Health | ||||||
9 | Insurance Reserve Fund and payable from appropriations that | ||||||
10 | have otherwise expired may be paid out of the expiring | ||||||
11 | appropriation during the 4-month period ending at the close of | ||||||
12 | business on October 31.
| ||||||
13 | (b-5) Medical payments may be made by the Department of | ||||||
14 | Human Services from its appropriations relating to substance | ||||||
15 | abuse treatment services for any fiscal year, without regard | ||||||
16 | to the fact that the medical services being compensated for by | ||||||
17 | such payment may have been rendered in a prior fiscal year, | ||||||
18 | provided the payments are made on a fee-for-service basis | ||||||
19 | consistent with requirements established for Medicaid | ||||||
20 | reimbursement by the Department of Healthcare and Family | ||||||
21 | Services, except as required by subsection (j) of this | ||||||
22 | Section. Beginning on June 30, 2021, medical payments made by | ||||||
23 | the Department of Human Services relating to substance abuse | ||||||
24 | treatment services payable from appropriations that have | ||||||
25 | otherwise expired may be paid out of the expiring | ||||||
26 | appropriation during the 4-month period ending at the close of |
| |||||||
| |||||||
1 | business on October 31. | ||||||
2 | (b-6) (Blank).
| ||||||
3 | (b-7) Payments may be made in accordance with a plan | ||||||
4 | authorized by paragraph (11) or (12) of Section 405-105 of the | ||||||
5 | Department of Central Management Services Law from | ||||||
6 | appropriations for those payments without regard to fiscal | ||||||
7 | year limitations. | ||||||
8 | (b-8) Reimbursements to eligible airport sponsors for the | ||||||
9 | construction or upgrading of Automated Weather Observation | ||||||
10 | Systems may be made by the Department of Transportation from | ||||||
11 | appropriations for those purposes for any fiscal year, without | ||||||
12 | regard to the fact that the qualification or obligation may | ||||||
13 | have occurred in a prior fiscal year, provided that at the time | ||||||
14 | the expenditure was made the project had been approved by the | ||||||
15 | Department of Transportation prior to June 1, 2012 and, as a | ||||||
16 | result of recent changes in federal funding formulas, can no | ||||||
17 | longer receive federal reimbursement. | ||||||
18 | (b-9) (Blank). | ||||||
19 | (c) Further, payments may be made by the Department of | ||||||
20 | Public Health and the
Department of Human Services (acting as | ||||||
21 | successor to the Department of Public
Health under the | ||||||
22 | Department of Human Services Act)
from their respective | ||||||
23 | appropriations for grants for medical care to or on
behalf of | ||||||
24 | premature and high-mortality risk infants and their mothers | ||||||
25 | and
for grants for supplemental food supplies provided under | ||||||
26 | the United States
Department of Agriculture Women, Infants and |
| |||||||
| |||||||
1 | Children Nutrition Program,
for any fiscal year without regard | ||||||
2 | to the fact that the services being
compensated for by such | ||||||
3 | payment may have been rendered in a prior fiscal year, except | ||||||
4 | as required by subsection (j) of this Section. Beginning on | ||||||
5 | June 30, 2021, payments made by the Department of Public | ||||||
6 | Health and the Department of Human Services from their | ||||||
7 | respective appropriations for grants for medical care to or on | ||||||
8 | behalf of premature and high-mortality risk infants and their | ||||||
9 | mothers and for grants for supplemental food supplies provided | ||||||
10 | under the United States Department of Agriculture Women, | ||||||
11 | Infants and Children Nutrition Program payable from | ||||||
12 | appropriations that have otherwise expired may be paid out of | ||||||
13 | the expiring appropriations during the 4-month period ending | ||||||
14 | at the close of business on October 31.
| ||||||
15 | (d) The Department of Public Health and the Department of | ||||||
16 | Human Services
(acting as successor to the Department of | ||||||
17 | Public Health under the Department of
Human Services Act) | ||||||
18 | shall each annually submit to the State Comptroller, Senate
| ||||||
19 | President, Senate
Minority Leader, Speaker of the House, House | ||||||
20 | Minority Leader, and the
respective Chairmen and Minority | ||||||
21 | Spokesmen of the
Appropriations Committees of the Senate and | ||||||
22 | the House, on or before
December 31, a report of fiscal year | ||||||
23 | funds used to pay for services
provided in any prior fiscal | ||||||
24 | year. This report shall document by program or
service | ||||||
25 | category those expenditures from the most recently completed | ||||||
26 | fiscal
year used to pay for services provided in prior fiscal |
| |||||||
| |||||||
1 | years.
| ||||||
2 | (e) The Department of Healthcare and Family Services, the | ||||||
3 | Department of Human Services
(acting as successor to the | ||||||
4 | Department of Public Aid), and the Department of Human | ||||||
5 | Services making fee-for-service payments relating to substance | ||||||
6 | abuse treatment services provided during a previous fiscal | ||||||
7 | year shall each annually
submit to the State
Comptroller, | ||||||
8 | Senate President, Senate Minority Leader, Speaker of the | ||||||
9 | House,
House Minority Leader, the respective Chairmen and | ||||||
10 | Minority Spokesmen of the
Appropriations Committees of the | ||||||
11 | Senate and the House, on or before November
30, a report that | ||||||
12 | shall document by program or service category those
| ||||||
13 | expenditures from the most recently completed fiscal year used | ||||||
14 | to pay for (i)
services provided in prior fiscal years and (ii) | ||||||
15 | services for which claims were
received in prior fiscal years.
| ||||||
16 | (f) The Department of Human Services (as successor to the | ||||||
17 | Department of
Public Aid) shall annually submit to the State
| ||||||
18 | Comptroller, Senate President, Senate Minority Leader, Speaker | ||||||
19 | of the House,
House Minority Leader, and the respective | ||||||
20 | Chairmen and Minority Spokesmen of
the Appropriations | ||||||
21 | Committees of the Senate and the House, on or before
December | ||||||
22 | 31, a report
of fiscal year funds used to pay for services | ||||||
23 | (other than medical care)
provided in any prior fiscal year. | ||||||
24 | This report shall document by program or
service category | ||||||
25 | those expenditures from the most recently completed fiscal
| ||||||
26 | year used to pay for services provided in prior fiscal years.
|
| |||||||
| |||||||
1 | (g) In addition, each annual report required to be | ||||||
2 | submitted by the
Department of Healthcare and Family Services | ||||||
3 | under subsection (e) shall include the following
information | ||||||
4 | with respect to the State's Medicaid program:
| ||||||
5 | (1) Explanations of the exact causes of the variance | ||||||
6 | between the previous
year's estimated and actual | ||||||
7 | liabilities.
| ||||||
8 | (2) Factors affecting the Department of Healthcare and | ||||||
9 | Family Services' liabilities,
including, but not limited | ||||||
10 | to, numbers of aid recipients, levels of medical
service | ||||||
11 | utilization by aid recipients, and inflation in the cost | ||||||
12 | of medical
services.
| ||||||
13 | (3) The results of the Department's efforts to combat | ||||||
14 | fraud and abuse.
| ||||||
15 | (h) As provided in Section 4 of the General Assembly | ||||||
16 | Compensation Act,
any utility bill for service provided to a | ||||||
17 | General Assembly
member's district office for a period | ||||||
18 | including portions of 2 consecutive
fiscal years may be paid | ||||||
19 | from funds appropriated for such expenditure in
either fiscal | ||||||
20 | year.
| ||||||
21 | (i) An agency which administers a fund classified by the | ||||||
22 | Comptroller as an
internal service fund may issue rules for:
| ||||||
23 | (1) billing user agencies in advance for payments or | ||||||
24 | authorized inter-fund transfers
based on estimated charges | ||||||
25 | for goods or services;
| ||||||
26 | (2) issuing credits, refunding through inter-fund |
| |||||||
| |||||||
1 | transfers, or reducing future inter-fund transfers
during
| ||||||
2 | the subsequent fiscal year for all user agency payments or | ||||||
3 | authorized inter-fund transfers received during the
prior | ||||||
4 | fiscal year which were in excess of the final amounts owed | ||||||
5 | by the user
agency for that period; and
| ||||||
6 | (3) issuing catch-up billings to user agencies
during | ||||||
7 | the subsequent fiscal year for amounts remaining due when | ||||||
8 | payments or authorized inter-fund transfers
received from | ||||||
9 | the user agency during the prior fiscal year were less | ||||||
10 | than the
total amount owed for that period.
| ||||||
11 | User agencies are authorized to reimburse internal service | ||||||
12 | funds for catch-up
billings by vouchers drawn against their | ||||||
13 | respective appropriations for the
fiscal year in which the | ||||||
14 | catch-up billing was issued or by increasing an authorized | ||||||
15 | inter-fund transfer during the current fiscal year. For the | ||||||
16 | purposes of this Act, "inter-fund transfers" means transfers | ||||||
17 | without the use of the voucher-warrant process, as authorized | ||||||
18 | by Section 9.01 of the State Comptroller Act.
| ||||||
19 | (i-1) Beginning on July 1, 2021, all outstanding | ||||||
20 | liabilities, not payable during the 4-month lapse period as | ||||||
21 | described in subsections (b-1), (b-3), (b-4), (b-5), and (c) | ||||||
22 | of this Section, that are made from appropriations for that | ||||||
23 | purpose for any fiscal year, without regard to the fact that | ||||||
24 | the services being compensated for by those payments may have | ||||||
25 | been rendered in a prior fiscal year, are limited to only those | ||||||
26 | claims that have been incurred but for which a proper bill or |
| |||||||
| |||||||
1 | invoice as defined by the State Prompt Payment Act has not been | ||||||
2 | received by September 30th following the end of the fiscal | ||||||
3 | year in which the service was rendered. | ||||||
4 | (j) Notwithstanding any other provision of this Act, the | ||||||
5 | aggregate amount of payments to be made without regard for | ||||||
6 | fiscal year limitations as contained in subsections (b-1), | ||||||
7 | (b-3), (b-4), (b-5), and (c) of this Section, and determined | ||||||
8 | by using Generally Accepted Accounting Principles, shall not | ||||||
9 | exceed the following amounts: | ||||||
10 | (1) $6,000,000,000 for outstanding liabilities related | ||||||
11 | to fiscal year 2012; | ||||||
12 | (2) $5,300,000,000 for outstanding liabilities related | ||||||
13 | to fiscal year 2013; | ||||||
14 | (3) $4,600,000,000 for outstanding liabilities related | ||||||
15 | to fiscal year 2014; | ||||||
16 | (4) $4,000,000,000 for outstanding liabilities related | ||||||
17 | to fiscal year 2015; | ||||||
18 | (5) $3,300,000,000 for outstanding liabilities related | ||||||
19 | to fiscal year 2016; | ||||||
20 | (6) $2,600,000,000 for outstanding liabilities related | ||||||
21 | to fiscal year 2017; | ||||||
22 | (7) $2,000,000,000 for outstanding liabilities related | ||||||
23 | to fiscal year 2018; | ||||||
24 | (8) $1,300,000,000 for outstanding liabilities related | ||||||
25 | to fiscal year 2019; | ||||||
26 | (9) $600,000,000 for outstanding liabilities related |
| |||||||
| |||||||
1 | to fiscal year 2020; and | ||||||
2 | (10) $0 for outstanding liabilities related to fiscal | ||||||
3 | year 2021 and fiscal years thereafter. | ||||||
4 | (k) Department of Healthcare and Family Services Medical | ||||||
5 | Assistance Payments. | ||||||
6 | (1) Definition of Medical Assistance. | ||||||
7 | For purposes of this subsection, the term "Medical | ||||||
8 | Assistance" shall include, but not necessarily be | ||||||
9 | limited to, medical programs and services authorized | ||||||
10 | under Titles XIX and XXI of the Social Security Act, | ||||||
11 | the Illinois Public Aid Code, the Children's Health | ||||||
12 | Insurance Program Act, the Covering ALL KIDS Health | ||||||
13 | Insurance Act, the Long Term Acute Care Hospital | ||||||
14 | Quality Improvement Transfer Program Act, and medical | ||||||
15 | care to or on behalf of persons suffering from chronic | ||||||
16 | renal disease, persons suffering from hemophilia, and | ||||||
17 | victims of sexual assault. | ||||||
18 | (2) Limitations on Medical Assistance payments that | ||||||
19 | may be paid from future fiscal year appropriations. | ||||||
20 | (A) The maximum amounts of annual unpaid Medical | ||||||
21 | Assistance bills received and recorded by the | ||||||
22 | Department of Healthcare and Family Services on or | ||||||
23 | before June 30th of a particular fiscal year | ||||||
24 | attributable in aggregate to the General Revenue Fund, | ||||||
25 | Healthcare Provider Relief Fund, Tobacco Settlement | ||||||
26 | Recovery Fund, Long-Term Care Provider Fund, and the |
| |||||||
| |||||||
1 | Drug Rebate Fund that may be paid in total by the | ||||||
2 | Department from future fiscal year Medical Assistance | ||||||
3 | appropriations to those funds are:
$700,000,000 for | ||||||
4 | fiscal year 2013 and $100,000,000 for fiscal year 2014 | ||||||
5 | and each fiscal year thereafter. | ||||||
6 | (B) Bills for Medical Assistance services rendered | ||||||
7 | in a particular fiscal year, but received and recorded | ||||||
8 | by the Department of Healthcare and Family Services | ||||||
9 | after June 30th of that fiscal year, may be paid from | ||||||
10 | either appropriations for that fiscal year or future | ||||||
11 | fiscal year appropriations for Medical Assistance. | ||||||
12 | Such payments shall not be subject to the requirements | ||||||
13 | of subparagraph (A). | ||||||
14 | (C) Medical Assistance bills received by the | ||||||
15 | Department of Healthcare and Family Services in a | ||||||
16 | particular fiscal year, but subject to payment amount | ||||||
17 | adjustments in a future fiscal year may be paid from a | ||||||
18 | future fiscal year's appropriation for Medical | ||||||
19 | Assistance. Such payments shall not be subject to the | ||||||
20 | requirements of subparagraph (A). | ||||||
21 | (D) Medical Assistance payments made by the | ||||||
22 | Department of Healthcare and Family Services from | ||||||
23 | funds other than those specifically referenced in | ||||||
24 | subparagraph (A) may be made from appropriations for | ||||||
25 | those purposes for any fiscal year without regard to | ||||||
26 | the fact that the Medical Assistance services being |
| |||||||
| |||||||
1 | compensated for by such payment may have been rendered | ||||||
2 | in a prior fiscal year. Such payments shall not be | ||||||
3 | subject to the requirements of subparagraph (A). | ||||||
4 | (3) Extended lapse period for Department of Healthcare | ||||||
5 | and Family Services Medical Assistance payments. | ||||||
6 | Notwithstanding any other State law to the contrary, | ||||||
7 | outstanding Department of Healthcare and Family Services | ||||||
8 | Medical Assistance liabilities, as of June 30th, payable | ||||||
9 | from appropriations which have otherwise expired, may be | ||||||
10 | paid out of the expiring appropriations during the 6-month | ||||||
11 | period ending at the close of business on December 31st. | ||||||
12 | (l) The changes to this Section made by Public Act 97-691 | ||||||
13 | shall be effective for payment of Medical Assistance bills | ||||||
14 | incurred in fiscal year 2013 and future fiscal years. The | ||||||
15 | changes to this Section made by Public Act 97-691 shall not be | ||||||
16 | applied to Medical Assistance bills incurred in fiscal year | ||||||
17 | 2012 or prior fiscal years. | ||||||
18 | (m) The Comptroller must issue payments against | ||||||
19 | outstanding liabilities that were received prior to the lapse | ||||||
20 | period deadlines set forth in this Section as soon thereafter | ||||||
21 | as practical, but no payment may be issued after the 4 months | ||||||
22 | following the lapse period deadline without the signed | ||||||
23 | authorization of the Comptroller and the Governor. | ||||||
24 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
25 | 101-10, eff. 6-5-19; 101-275, eff. 8-9-19; 101-636, eff. | ||||||
26 | 6-10-20.)
|
| |||||||
| |||||||
1 | ARTICLE 3. AMENDMENTS TO MISCELLANEOUS ACTS AFFECTING THE | ||||||
2 | FISCAL YEAR 2022 BUDGET | ||||||
3 | Section 3-5. The Illinois Administrative Procedure Act is | ||||||
4 | amended by adding Sections 5-45.8, 5-45.9, 5-45.10, and | ||||||
5 | 5-45.11 as follows: | ||||||
6 | (5 ILCS 100/5-45.8 new) | ||||||
7 | Sec. 5-45.8. Emergency rulemaking; federal American Rescue | ||||||
8 | Plan Act of 2021. To provide for the expeditious and timely | ||||||
9 | implementation of the distribution of federal Coronavirus | ||||||
10 | Local Fiscal Recovery Fund moneys to eligible units of local | ||||||
11 | government in accordance with the Section 9901 of the federal | ||||||
12 | American Rescue Plan Act of 2021, emergency rules may be | ||||||
13 | adopted by any State agency authorized thereunder to so | ||||||
14 | implement the distribution. The adoption of emergency rules | ||||||
15 | authorized by Section 5-45 and this Section is deemed to be | ||||||
16 | necessary for the public interest, safety, and welfare. | ||||||
17 | This Section is repealed one year after the effective date | ||||||
18 | of this amendatory Act of the 102nd General Assembly. | ||||||
19 | (5 ILCS 100/5-45.9 new) | ||||||
20 | Sec. 5-45.9. Emergency rulemaking; Illinois Public Aid | ||||||
21 | Code. To provide for the expeditious and timely implementation | ||||||
22 | of the changes made to Articles 5 and 12 of the Illinois Public |
| |||||||
| |||||||
1 | Aid Code by this amendatory Act of the 102nd General Assembly, | ||||||
2 | emergency rules implementing the changes made to Articles 5 | ||||||
3 | and 12 of the Illinois Public Aid Code by this amendatory Act | ||||||
4 | of the 102nd General Assembly may be adopted in accordance | ||||||
5 | with Section 5-45 by the Department of Healthcare and Family | ||||||
6 | Services or other department essential to the implementation | ||||||
7 | of the changes. The adoption of emergency rules authorized by | ||||||
8 | Section 5-45 and this Section is deemed to be necessary for the | ||||||
9 | public interest, safety, and welfare. | ||||||
10 | This Section is repealed one year after the effective date | ||||||
11 | of this amendatory Act of the 102nd General Assembly. | ||||||
12 | (5 ILCS 100/5-45.10 new) | ||||||
13 | Sec. 5-45.10. Emergency rulemaking; Mental Health and | ||||||
14 | Developmental Disabilities Administrative Act. To provide for | ||||||
15 | the expeditious and timely implementation of the changes made | ||||||
16 | to Section 74 of the Mental Health and Developmental | ||||||
17 | Disabilities Administrative Act by this amendatory Act of the | ||||||
18 | 102nd General Assembly, emergency rules implementing the | ||||||
19 | changes made to Section 74 of the Mental Health and | ||||||
20 | Developmental Disabilities Administrative Act by this | ||||||
21 | amendatory Act of the 102nd General Assembly may be adopted in | ||||||
22 | accordance with Section 5-45 by the Department of Human | ||||||
23 | Services or other department essential to the implementation | ||||||
24 | of the changes. The adoption of emergency rules authorized by | ||||||
25 | Section 5-45 and this Section is deemed to be necessary for the |
| |||||||
| |||||||
1 | public interest, safety, and welfare. | ||||||
2 | This Section is repealed one year after the effective date | ||||||
3 | of this amendatory Act of the 102nd General Assembly. | ||||||
4 | (5 ILCS 100/5-45.11 new) | ||||||
5 | Sec. 5-45.11. Emergency rulemaking; federal Coronavirus | ||||||
6 | State Fiscal Recovery Fund. To provide for the expeditious and | ||||||
7 | timely implementation of any programs changed or established | ||||||
8 | by this amendatory Act of the 102nd General Assembly and | ||||||
9 | funded directly or indirectly with moneys from the federal | ||||||
10 | Coronavirus State Fiscal Recovery Fund, emergency rules | ||||||
11 | implementing such programs may be adopted in accordance with | ||||||
12 | Section 5-45 by the Department of Commerce and Economic | ||||||
13 | Opportunity. The adoption of emergency rules authorized by | ||||||
14 | Section 5-45 and this Section is deemed to be necessary for the | ||||||
15 | public interest, safety, and welfare. | ||||||
16 | This Section is repealed one year after the effective date | ||||||
17 | of this amendatory Act of the 102nd General Assembly. | ||||||
18 | Section 3-10. The State Comptroller Act is amended by | ||||||
19 | changing Section 25 as follows:
| ||||||
20 | (15 ILCS 405/25)
| ||||||
21 | Sec. 25. Fund. | ||||||
22 | (a) All cost recoveries, fees for services, and | ||||||
23 | governmental
grants received by the Comptroller shall be |
| |||||||
| |||||||
1 | maintained in a special fund in the
State treasury, to be known | ||||||
2 | as the Comptroller's Administrative Fund. Moneys
in the | ||||||
3 | Comptroller's Administrative Fund may be utilized by the | ||||||
4 | Comptroller,
subject to appropriation, in the discharge of the | ||||||
5 | duties of the office. | ||||||
6 | (b) The Comptroller may direct and the State Treasurer | ||||||
7 | shall transfer amounts from the Comptroller's Administrative | ||||||
8 | Fund into the Capital Facility and Technology Modernization | ||||||
9 | Fund as the Comptroller deems necessary. The Comptroller may | ||||||
10 | direct and the State Treasurer shall transfer any such amounts | ||||||
11 | so transferred to the Capital Facility and Technology | ||||||
12 | Modernization Fund back to the Comptroller's Administrative | ||||||
13 | Fund at any time.
| ||||||
14 | (Source: P.A. 89-511, eff. 1-1-97.)
| ||||||
15 | Section 3-15. The Department of Commerce and Economic | ||||||
16 | Opportunity Law of the Civil Administrative Code of Illinois | ||||||
17 | is amended by changing Sections 605-705, 605-707, 605-1047, | ||||||
18 | and 605-1050 as follows:
| ||||||
19 | (20 ILCS 605/605-705) (was 20 ILCS 605/46.6a)
| ||||||
20 | Sec. 605-705. Grants to local tourism and convention | ||||||
21 | bureaus.
| ||||||
22 | (a) To establish a grant program for local tourism and
| ||||||
23 | convention bureaus. The Department will develop and implement | ||||||
24 | a program
for the use of funds, as authorized under this Act, |
| |||||||
| |||||||
1 | by local tourism and
convention bureaus. For the purposes of | ||||||
2 | this Act,
bureaus eligible to receive funds are those local | ||||||
3 | tourism and
convention bureaus that are (i) either units of | ||||||
4 | local government or
incorporated as not-for-profit | ||||||
5 | organizations; (ii) in legal existence
for a minimum of 2 | ||||||
6 | years before July 1, 2001; (iii) operating with a
paid, | ||||||
7 | full-time staff whose sole purpose is to promote tourism in | ||||||
8 | the
designated service area; and (iv) affiliated with one or | ||||||
9 | more
municipalities or counties that support the bureau with | ||||||
10 | local hotel-motel
taxes. After July 1, 2001, bureaus | ||||||
11 | requesting certification in
order to receive funds for the | ||||||
12 | first time must be local tourism and
convention bureaus that | ||||||
13 | are (i) either units of local government or
incorporated as | ||||||
14 | not-for-profit organizations; (ii) in legal existence
for a | ||||||
15 | minimum of 2 years before the request for certification; (iii)
| ||||||
16 | operating with a paid, full-time staff whose sole purpose is | ||||||
17 | to promote
tourism in the designated service area; and (iv) | ||||||
18 | affiliated with
multiple municipalities or counties that | ||||||
19 | support the bureau with local
hotel-motel taxes. Each bureau | ||||||
20 | receiving funds under this Act will be
certified by the | ||||||
21 | Department as the designated recipient to serve an area of
the | ||||||
22 | State.
Notwithstanding the criteria set forth in this | ||||||
23 | subsection (a), or any rule
adopted under this subsection (a), | ||||||
24 | the Director of the Department may
provide for the award of | ||||||
25 | grant funds to one or more entities if in the
Department's | ||||||
26 | judgment that action is necessary in order to prevent a loss of
|
| |||||||
| |||||||
1 | funding critical to promoting tourism in a designated | ||||||
2 | geographic area of the
State.
| ||||||
3 | (b) To distribute grants to local tourism and convention | ||||||
4 | bureaus from
appropriations made from the Local Tourism Fund | ||||||
5 | for that purpose. Of the
amounts appropriated annually to the | ||||||
6 | Department for expenditure under this
Section prior to July 1, | ||||||
7 | 2011, one-third of those monies shall be used for grants to | ||||||
8 | convention and
tourism bureaus in cities with a population | ||||||
9 | greater than 500,000. The
remaining two-thirds of the annual | ||||||
10 | appropriation prior to July 1, 2011 shall be used for grants to
| ||||||
11 | convention and tourism bureaus in the
remainder of the State, | ||||||
12 | in accordance with a formula based upon the
population served. | ||||||
13 | Of the amounts appropriated annually to the Department for | ||||||
14 | expenditure under this Section beginning July 1, 2011, 18% of | ||||||
15 | such moneys shall be used for grants to convention and tourism | ||||||
16 | bureaus in cities with a population greater than 500,000. Of | ||||||
17 | the amounts appropriated annually to the Department for | ||||||
18 | expenditure under this Section beginning July 1, 2011, 82% of | ||||||
19 | such moneys shall be used for grants to convention bureaus in | ||||||
20 | the remainder of the State, in accordance with a formula based | ||||||
21 | upon the population served. The Department may reserve up to | ||||||
22 | 3% of total
local tourism funds available for costs of | ||||||
23 | administering the program to conduct audits of grants, to | ||||||
24 | provide incentive funds to
those
bureaus that will conduct | ||||||
25 | promotional activities designed to further the
Department's | ||||||
26 | statewide advertising campaign, to fund special statewide
|
| |||||||
| |||||||
1 | promotional activities, and to fund promotional activities | ||||||
2 | that support an
increased use of the State's parks or historic | ||||||
3 | sites. The Department shall require that any convention and | ||||||
4 | tourism bureau receiving a grant under this Section that | ||||||
5 | requires matching funds shall provide matching funds equal to | ||||||
6 | no less than 50% of the grant amount except that in Fiscal | ||||||
7 | Years 2021 and 2022 only Year 2021 , the Department shall | ||||||
8 | require that any convention and tourism bureau receiving a | ||||||
9 | grant under this Section that requires matching funds shall | ||||||
10 | provide matching funds equal to no less than 25% of the grant | ||||||
11 | amount. During fiscal year 2013, the Department shall reserve | ||||||
12 | $2,000,000 of the available local tourism funds for | ||||||
13 | appropriation to the Historic Preservation Agency for the | ||||||
14 | operation of the Abraham Lincoln Presidential Library and | ||||||
15 | Museum and State historic sites. | ||||||
16 | To provide for the expeditious and timely implementation | ||||||
17 | of the changes made by this amendatory Act of the 101st General | ||||||
18 | Assembly, emergency rules to implement the changes made by | ||||||
19 | this amendatory Act of the 101st General Assembly may be | ||||||
20 | adopted by the Department subject to the provisions of Section | ||||||
21 | 5-45 of the Illinois Administrative Procedure Act.
| ||||||
22 | (Source: P.A. 100-678, eff. 8-3-18; 101-636, eff. 6-10-20.)
| ||||||
23 | (20 ILCS 605/605-707) (was 20 ILCS 605/46.6d)
| ||||||
24 | Sec. 605-707. International Tourism Program.
| ||||||
25 | (a) The Department of Commerce and Economic Opportunity |
| |||||||
| |||||||
1 | must establish a
program for international tourism. The | ||||||
2 | Department shall develop and
implement the program on January | ||||||
3 | 1, 2000 by rule. As part of the program, the
Department may | ||||||
4 | work in cooperation with local convention and tourism bureaus
| ||||||
5 | in Illinois in the coordination of international tourism | ||||||
6 | efforts at the State
and local level. The
Department may (i)
| ||||||
7 | work in cooperation with local convention and tourism bureaus | ||||||
8 | for efficient use
of their international tourism marketing
| ||||||
9 | resources, (ii) promote
Illinois in international meetings and | ||||||
10 | tourism markets, (iii) work with
convention and tourism | ||||||
11 | bureaus throughout the State to increase the number of
| ||||||
12 | international tourists to Illinois, (iv) provide training,
| ||||||
13 | research, technical support, and grants to certified | ||||||
14 | convention and
tourism bureaus, (v) provide staff, | ||||||
15 | administration, and related support
required to manage the | ||||||
16 | programs under this Section, and (vi) provide grants
for the | ||||||
17 | development of or the enhancement of
international tourism
| ||||||
18 | attractions.
| ||||||
19 | (b) The Department shall make grants for expenses related | ||||||
20 | to international
tourism and pay for the staffing,
| ||||||
21 | administration, and related support from the International
| ||||||
22 | Tourism Fund, a special fund created in the State Treasury. Of | ||||||
23 | the amounts
deposited into the Fund in fiscal year 2000 after | ||||||
24 | January 1, 2000 through fiscal year 2011, 55% shall be
used for | ||||||
25 | grants to convention and tourism bureaus in Chicago (other | ||||||
26 | than the
City of Chicago's Office of Tourism) and 45% shall be |
| |||||||
| |||||||
1 | used for development of
international tourism in areas outside | ||||||
2 | of Chicago. Of the amounts
deposited into the Fund in fiscal | ||||||
3 | year 2001 and thereafter, 55% shall be used
for grants to | ||||||
4 | convention and tourism bureaus in Chicago, and of that amount | ||||||
5 | not
less than
27.5% shall be used
for
grants to convention and | ||||||
6 | tourism bureaus in Chicago other than the
City of Chicago's | ||||||
7 | Office of Tourism, and 45%
shall be
used for administrative | ||||||
8 | expenses and grants authorized under this Section and
| ||||||
9 | development of international tourism in areas outside of | ||||||
10 | Chicago, of which not
less than $1,000,000
shall be used | ||||||
11 | annually to make grants to convention and tourism bureaus in
| ||||||
12 | cities other than Chicago that demonstrate their international | ||||||
13 | tourism appeal
and request to develop or expand their | ||||||
14 | international tourism marketing
program, and may also be used | ||||||
15 | to provide grants under item (vi) of subsection
(a) of
this | ||||||
16 | Section. All of the amounts deposited into the Fund in fiscal | ||||||
17 | year 2012 and thereafter shall be used for administrative | ||||||
18 | expenses and grants authorized under this Section and | ||||||
19 | development of international tourism in areas outside of | ||||||
20 | Chicago, of which not less than $1,000,000 shall be used | ||||||
21 | annually to make grants to convention and tourism bureaus in | ||||||
22 | cities other than Chicago that demonstrate their international | ||||||
23 | tourism appeal and request to develop or expand their | ||||||
24 | international tourism marketing program, and may also be used | ||||||
25 | to provide grants under item (vi) of subsection (a) of this | ||||||
26 | Section. Amounts appropriated to the State Comptroller for |
| |||||||
| |||||||
1 | administrative expenses and grants authorized by the Illinois | ||||||
2 | Global Partnership Act are payable from the International | ||||||
3 | Tourism Fund.
For Fiscal Years 2021 and 2022 Year 2021 only, | ||||||
4 | the administrative expenses by the Department and the grants | ||||||
5 | to convention and visitors bureaus outside the City of Chicago | ||||||
6 | may be expended for the general purposes of promoting | ||||||
7 | conventions and tourism.
| ||||||
8 | (c) A convention and tourism bureau is eligible to receive | ||||||
9 | grant moneys
under this Section if the bureau is certified to | ||||||
10 | receive funds under Title 14
of the Illinois Administrative | ||||||
11 | Code, Section 550.35. To be eligible for a
grant, a convention | ||||||
12 | and tourism bureau must provide matching funds equal to the
| ||||||
13 | grant amount. The Department shall require that any convention | ||||||
14 | and tourism bureau receiving a grant under this Section that | ||||||
15 | requires matching funds shall provide matching funds equal to | ||||||
16 | no less than 50% of the grant amount. In certain
circumstances | ||||||
17 | as determined by the Director of Commerce and Economic | ||||||
18 | Opportunity,
however, the City of
Chicago's
Office of Tourism | ||||||
19 | or any other convention and tourism bureau
may provide
| ||||||
20 | matching funds equal to no less than 50% of the grant amount to | ||||||
21 | be
eligible to
receive
the grant.
One-half of this 50% may be | ||||||
22 | provided through in-kind contributions.
Grants received by the | ||||||
23 | City of Chicago's Office of Tourism and by convention
and | ||||||
24 | tourism bureaus in Chicago may be expended for the general | ||||||
25 | purposes of
promoting conventions and tourism.
| ||||||
26 | (Source: P.A. 101-636, eff. 6-10-20.)
|
| |||||||
| |||||||
1 | (20 ILCS 605/605-1047) | ||||||
2 | Sec. 605-1047 605-1045 . Local Coronavirus Urgent | ||||||
3 | Remediation Emergency (or Local CURE) Support Program. | ||||||
4 | (a) Purpose. The Department may receive, directly or | ||||||
5 | indirectly, federal funds from the Coronavirus Relief Fund | ||||||
6 | provided to the State pursuant to Section 5001 of the federal | ||||||
7 | Coronavirus Aid, Relief, and Economic Security (CARES) Act to | ||||||
8 | provide financial support to units of local government for | ||||||
9 | purposes authorized by Section 5001 of the federal Coronavirus | ||||||
10 | Aid, Relief, and Economic Security (CARES) Act and related | ||||||
11 | federal guidance. Upon receipt of such funds, and | ||||||
12 | appropriations for their use, the Department shall administer | ||||||
13 | a Local Coronavirus Urgent Remediation Emergency (or Local | ||||||
14 | CURE) Support Program to provide financial support to units of | ||||||
15 | local government that have incurred necessary expenditures due | ||||||
16 | to the COVID-19 public health emergency. The Department shall | ||||||
17 | provide by rule the administrative framework for the Local | ||||||
18 | CURE Support Program. | ||||||
19 | (b) Allocations. A portion of the funds appropriated for | ||||||
20 | the Local CURE Support Program may be allotted to | ||||||
21 | municipalities and counties based on proportionate population. | ||||||
22 | Units of local government, or portions thereof, located within | ||||||
23 | the five Illinois counties that received direct allotments | ||||||
24 | from the federal Coronavirus Relief Fund will not be included | ||||||
25 | in the support program allotments. The Department may |
| |||||||
| |||||||
1 | establish other administrative procedures for providing | ||||||
2 | financial support to units of local government. Appropriated | ||||||
3 | funds may be used for administration of the support program, | ||||||
4 | including the hiring of a service provider to assist with | ||||||
5 | coordination and administration. | ||||||
6 | (c) Administrative Procedures. The Department may | ||||||
7 | establish administrative procedures for the support program, | ||||||
8 | including any application procedures, grant agreements, | ||||||
9 | certifications, payment methodologies, and other | ||||||
10 | accountability measures that may be imposed upon recipients of | ||||||
11 | funds under the grant program. Financial support may be | ||||||
12 | provided in the form of grants or in the form of expense | ||||||
13 | reimbursements for disaster-related expenditures. The | ||||||
14 | emergency rulemaking process may be used to promulgate the | ||||||
15 | initial rules of the grant program. | ||||||
16 | (d) Definitions. As used in this Section: | ||||||
17 | (1) "COVID-19" means the novel coronavirus virus | ||||||
18 | disease deemed COVID-19 by the World Health Organization | ||||||
19 | on February 11, 2020. | ||||||
20 | (2) "Local government" or "unit of local government" | ||||||
21 | means any unit of local government as defined in Article | ||||||
22 | VII, Section 1 of the Illinois Constitution. | ||||||
23 | (3) "Third party administrator" means a service | ||||||
24 | provider selected by the Department to provide operational | ||||||
25 | assistance with the administration of the support program. | ||||||
26 | (e) Powers of the Department. The Department has the power |
| |||||||
| |||||||
1 | to: | ||||||
2 | (1) Provide financial support to eligible units of | ||||||
3 | local government with funds appropriated from the Local | ||||||
4 | Coronavirus Urgent Remediation Emergency (Local CURE) Fund | ||||||
5 | to cover necessary costs incurred due to the COVID-19 | ||||||
6 | public health emergency that are eligible to be paid using | ||||||
7 | federal funds from the Coronavirus Relief Fund. | ||||||
8 | (2) Enter into agreements, accept funds, issue grants | ||||||
9 | or expense reimbursements, and engage in cooperation with | ||||||
10 | agencies of the federal government and units of local | ||||||
11 | governments to carry out the purposes of this support | ||||||
12 | program, and to use funds appropriated from the Local | ||||||
13 | Coronavirus Urgent Remediation Emergency (Local CURE) Fund | ||||||
14 | fund upon such terms and conditions as may be established | ||||||
15 | by the federal government and the Department. | ||||||
16 | (3) Enter into agreements with third-party | ||||||
17 | administrators to assist the state with operational | ||||||
18 | assistance and administrative functions related to review | ||||||
19 | of documentation and processing of financial support | ||||||
20 | payments to units of local government. | ||||||
21 | (4) Establish applications, notifications, contracts, | ||||||
22 | and procedures and adopt rules deemed necessary and | ||||||
23 | appropriate to carry out the provisions of this Section. | ||||||
24 | To provide for the expeditious and timely implementation | ||||||
25 | of this Act, emergency rules to implement any provision of | ||||||
26 | this Section may be adopted by the Department subject to |
| |||||||
| |||||||
1 | the provisions of Section 5-45 of the Illinois | ||||||
2 | Administrative Procedure Act. | ||||||
3 | (5) Provide staff, administration, and related support | ||||||
4 | required to manage the support program and pay for the | ||||||
5 | staffing, administration, and related support with funds | ||||||
6 | appropriated from the Local Coronavirus Urgent Remediation | ||||||
7 | Emergency (Local CURE) Fund. | ||||||
8 | (6) Exercise such other powers as are necessary or | ||||||
9 | incidental to the foregoing. | ||||||
10 | (f) Local CURE Financial Support to Local Governments.
The | ||||||
11 | Department is authorized to provide financial support to | ||||||
12 | eligible units of local government including, but not limited | ||||||
13 | to, certified local health departments for necessary costs | ||||||
14 | incurred due to the COVID-19 public health emergency that are | ||||||
15 | eligible to be paid using federal funds from the Coronavirus | ||||||
16 | Relief Fund. | ||||||
17 | (1) Financial support funds may be used by a unit of | ||||||
18 | local government only for payment of costs that: (i) are | ||||||
19 | necessary expenditures incurred due to the public health | ||||||
20 | emergency of COVID-19; (ii) were not accounted for in the | ||||||
21 | most recent budget approved as of March 27, 2020 for the | ||||||
22 | unit of local government; and (iii) were incurred between | ||||||
23 | March 1, 2020 and December 31, 2021, or until the end of | ||||||
24 | any extension of the covered period authorized by federal | ||||||
25 | law 30, 2020 . | ||||||
26 | (2) A unit of local government receiving financial |
| |||||||
| |||||||
1 | support funds under this program shall certify to the | ||||||
2 | Department that it shall use the funds in accordance with | ||||||
3 | the requirements of paragraph (1) and that any funds | ||||||
4 | received but not used for such purposes shall be repaid to | ||||||
5 | the Department. | ||||||
6 | (3) The Department shall make the determination to | ||||||
7 | provide financial support funds to a unit of local | ||||||
8 | government on the basis of criteria established by the | ||||||
9 | Department. | ||||||
10 | (g) Additional Purpose. The Local CURE Fund may receive, | ||||||
11 | directly or indirectly, federal funds from the Coronavirus | ||||||
12 | Local Fiscal Recovery Fund pursuant to Section 9901 of the | ||||||
13 | federal American Rescue Plan Act of 2021 in order to | ||||||
14 | distribute the funds to units of local government in | ||||||
15 | accordance with Section 9901 of the American Recovery Plan Act | ||||||
16 | and any related federal guidance. Upon receipt of such funds | ||||||
17 | into the Local CURE Fund, as instructed by the Governor, the | ||||||
18 | Department shall cooperate with the Department of Revenue and | ||||||
19 | any other relevant agency to administer the distribution of | ||||||
20 | such funds to the appropriate units of local government.
| ||||||
21 | (Source: P.A. 101-636, eff. 6-10-20; revised 8-3-20.) | ||||||
22 | (20 ILCS 605/605-1050) | ||||||
23 | Sec. 605-1050. Coronavirus Back to Business Interruption | ||||||
24 | Grant Program (or Back to Business BIG Program). | ||||||
25 | (a) Purpose. The Department may receive State funds and , |
| |||||||
| |||||||
1 | directly or indirectly, federal funds under the authority of | ||||||
2 | legislation passed in response to the Coronavirus epidemic | ||||||
3 | including, but not limited to, the Coronavirus Aid, Relief, | ||||||
4 | and Economic Security Act, P.L. 116-136 (the "CARES Act") and | ||||||
5 | the American Rescue Plan Act of 2021, P.L. 117-2 (the "ARPA | ||||||
6 | Act"); such funds shall be used in accordance with the CARES | ||||||
7 | Act and ARPA Act legislation and published guidance . Section | ||||||
8 | 5001 of the CARES Act establishes the Coronavirus Relief Fund, | ||||||
9 | which authorizes the State to expend funds that are necessary | ||||||
10 | to respond to the COVID-19 public health emergency. The | ||||||
11 | financial support of Qualifying Businesses is a necessary | ||||||
12 | expense under federal guidance for implementing Section 5001 | ||||||
13 | of the CARES Act. Upon receipt or availability of such State or | ||||||
14 | federal funds, and subject to appropriations for their use, | ||||||
15 | the Department shall administer a program to provide financial | ||||||
16 | assistance to Qualifying Businesses that have experienced | ||||||
17 | interruption of business or other adverse conditions | ||||||
18 | attributable to the COVID-19 public health emergency. Support | ||||||
19 | may be provided directly by the Department to businesses and | ||||||
20 | organizations or in cooperation with a Qualified Partner. | ||||||
21 | Financial assistance may include, but not be limited to | ||||||
22 | grants, expense reimbursements, or subsidies. | ||||||
23 | (b) From appropriations for the Back to Business BIG | ||||||
24 | Program, up to $60,000,000 may be allotted to the repayment or | ||||||
25 | conversion of Eligible Loans made pursuant to the Department's | ||||||
26 | Emergency Loan Fund Program. An Eligible Loan may be repaid or |
| |||||||
| |||||||
1 | converted through a grant payment, subsidy, or reimbursement | ||||||
2 | payment to the recipient or, on behalf of the recipient, to the | ||||||
3 | Qualified Partner, or by any other lawful method. | ||||||
4 | (c) From appropriations for the Back to Business BIG | ||||||
5 | Program, the Department shall provide financial assistance | ||||||
6 | through grants, expense reimbursements, or subsidies to | ||||||
7 | Qualifying Businesses or a Qualified Partner to cover expenses | ||||||
8 | or losses incurred due to the COVID-19 public health emergency | ||||||
9 | or for start-up costs of a new Qualifying Business . With a | ||||||
10 | minimum of 50% going to Qualified Businesses that enable | ||||||
11 | critical support services such as child care, day care, and | ||||||
12 | early childhood education, the BIG Program will reimburse | ||||||
13 | costs or losses incurred by Qualifying Businesses due to | ||||||
14 | business interruption caused by required closures, as | ||||||
15 | authorized in federal guidance regarding the Coronavirus | ||||||
16 | Relief Fund. All spending related to this program from federal | ||||||
17 | funds must be reimbursable by the Federal Coronavirus Relief | ||||||
18 | Fund in accordance with Section 5001 of the federal CARES Act , | ||||||
19 | the ARPA Act, and any related federal guidance, or the | ||||||
20 | provisions of any other federal source supporting the program. | ||||||
21 | (d) As more fully described in subsection (c), funds will | ||||||
22 | be appropriated to the Back to Business BIG Program for | ||||||
23 | distribution to or on behalf of Qualifying Businesses. Of the | ||||||
24 | funds appropriated, a minimum of 40% 30% shall be allotted for | ||||||
25 | Qualifying Qualified Businesses with ZIP codes located in the | ||||||
26 | most disproportionately impacted areas of Illinois, based on |
| |||||||
| |||||||
1 | positive COVID-19 cases. | ||||||
2 | (e) The Department shall coordinate with the Department of | ||||||
3 | Human Services with respect to making grants, expense | ||||||
4 | reimbursements or subsidies to any child care or day care | ||||||
5 | provider providing services under Section 9A-11 of the | ||||||
6 | Illinois Public Aid Code to determine what resources the | ||||||
7 | Department of Human Services may be providing to a child care | ||||||
8 | or day care provider under Section 9A-11 of the Illinois | ||||||
9 | Public Aid Code. | ||||||
10 | (f) The Department may establish by rule administrative | ||||||
11 | procedures for the grant program, including any application | ||||||
12 | procedures, grant agreements, certifications, payment | ||||||
13 | methodologies, and other accountability measures that may be | ||||||
14 | imposed upon participants in the program. The emergency | ||||||
15 | rulemaking process may be used to promulgate the initial rules | ||||||
16 | of the grant program and any amendments to the rules following | ||||||
17 | the effective date of this amendatory Act of the 102nd General | ||||||
18 | Assembly . | ||||||
19 | (g) Definitions. As used in this Section: | ||||||
20 | (1) "COVID-19" means the novel coronavirus disease | ||||||
21 | deemed COVID-19 by the World Health Organization on | ||||||
22 | February 11, 2020. | ||||||
23 | (2) "Qualifying Business" means a business or | ||||||
24 | organization that has experienced or is experiencing | ||||||
25 | business interruption or other adverse conditions due to | ||||||
26 | the COVID-19 public health emergency , and includes a new |
| |||||||
| |||||||
1 | business or organization started after March 1, 2020 in | ||||||
2 | the midst of adverse conditions due to the COVID-19 public | ||||||
3 | health emergency. and is eligible for reimbursement as | ||||||
4 | prescribed by Section 601(a) of the Social Security Act | ||||||
5 | and added by Section 5001 of the CARES Act or other federal | ||||||
6 | legislation addressing the COVID-19 crisis. | ||||||
7 | (3) "Eligible Loan" means a loan of up to $50,000 that | ||||||
8 | was deemed eligible for funding under the Department's | ||||||
9 | Emergency Loan Fund Program and for which repayment will | ||||||
10 | be eligible for reimbursement from Coronavirus Relief Fund | ||||||
11 | monies pursuant to Section 5001 of the federal CARES Act | ||||||
12 | or the ARPA Act and any related federal guidance. | ||||||
13 | (4) "Emergency Loan Fund Program", also referred to as | ||||||
14 | the "COVID-19 Emergency Relief Program", is a program | ||||||
15 | executed by the Department by which the State Small | ||||||
16 | Business Credit Initiative fund is utilized to guarantee | ||||||
17 | loans released by a financial intermediary or Qualified | ||||||
18 | Partner. | ||||||
19 | (5) "Qualified Partner" means a financial institution | ||||||
20 | or nonprofit with which the Department has entered into an | ||||||
21 | agreement or contract to provide or incentivize assistance | ||||||
22 | to Qualifying Businesses. | ||||||
23 | (h) Powers of the Department. The Department has the power | ||||||
24 | to: | ||||||
25 | (1) provide grants, subsidies and expense | ||||||
26 | reimbursements to Qualifying Qualified Businesses or, on |
| |||||||
| |||||||
1 | behalf of Qualifying Qualified Businesses, to Qualifying | ||||||
2 | Qualified Partners from appropriations to cover Qualifying | ||||||
3 | Qualified Businesses eligible costs or losses incurred due | ||||||
4 | to the COVID-19 public health emergency, including losses | ||||||
5 | caused by business interruption or closure and including | ||||||
6 | start-up costs for new Qualifying Businesses ; | ||||||
7 | (2) enter into agreements, accept funds, issue grants, | ||||||
8 | and engage in cooperation with agencies of the federal | ||||||
9 | government, units of local government, financial | ||||||
10 | institutions, and nonprofit organizations to carry out the | ||||||
11 | purposes of this Program, and to use funds appropriated | ||||||
12 | for the Back to Business BIG Program; | ||||||
13 | (3) prepare forms for application, notification, | ||||||
14 | contract, and other matters, and establish procedures, | ||||||
15 | rules, or regulations deemed necessary and appropriate to | ||||||
16 | carry out the provisions of this Section; | ||||||
17 | (4) provide staff, administration, and related support | ||||||
18 | required to manage the Back to Business BIG Program and | ||||||
19 | pay for the staffing, administration, and related support; | ||||||
20 | (5) using data provided by the Illinois Department of | ||||||
21 | Public Health and other reputable sources, determine which | ||||||
22 | geographic regions in Illinois have been most | ||||||
23 | disproportionately impacted by the COVID-19 public health | ||||||
24 | emergency, considering factors of positive cases, positive | ||||||
25 | case rates, and economic impact; and | ||||||
26 | (6) determine which industries and businesses in |
| |||||||
| |||||||
1 | Illinois have been most disproportionately impacted by the | ||||||
2 | COVID-19 public health emergency and establish procedures | ||||||
3 | that prioritize greatly impacted industries and | ||||||
4 | businesses, as well as Qualifying Qualified Businesses | ||||||
5 | that did not receive paycheck protection program | ||||||
6 | assistance.
| ||||||
7 | (Source: P.A. 101-636, eff. 6-10-20.) | ||||||
8 | Section 3-20. The Illinois Economic Opportunity Act is | ||||||
9 | amended by changing Sections 2 and 4 as follows:
| ||||||
10 | (20 ILCS 625/2) (from Ch. 127, par. 2602)
| ||||||
11 | Sec. 2. (a) The Director of Commerce and Economic | ||||||
12 | Opportunity is authorized to administer the federal community | ||||||
13 | services
block program, emergency community services homeless | ||||||
14 | grant program, low-income energy assistance program, | ||||||
15 | weatherization assistance program, supplemental low-income | ||||||
16 | energy assistance fund,
low-income household water assistance | ||||||
17 | program, and other federal programs that require or give | ||||||
18 | preference to community
action agencies for local | ||||||
19 | administration in accordance with federal laws
and regulations | ||||||
20 | as amended. The Director shall provide financial assistance to
| ||||||
21 | community action agencies from community service block grant | ||||||
22 | funds and other
federal funds requiring or giving preference | ||||||
23 | to community action agencies for
local administration for the | ||||||
24 | programs described in Section 4.
|
| |||||||
| |||||||
1 | (b) Funds appropriated for use by community action | ||||||
2 | agencies in community
action programs shall be allocated | ||||||
3 | annually to existing community action
agencies or newly formed | ||||||
4 | community action agencies by the Department of
Commerce and | ||||||
5 | Economic Opportunity. Allocations will be made consistent with
| ||||||
6 | duly enacted departmental rules.
| ||||||
7 | (Source: P.A. 96-154, eff. 1-1-10.)
| ||||||
8 | (20 ILCS 625/4) (from Ch. 127, par. 2604)
| ||||||
9 | Sec. 4.
(a) A community action program is a | ||||||
10 | community-based and operated
program, the purpose of which is | ||||||
11 | to provide a measurable and remedial impact
on causes of | ||||||
12 | poverty in a community or those areas of a community where
| ||||||
13 | poverty is acute.
| ||||||
14 | (b) The methods by which the purposes of community action | ||||||
15 | programs may
be effected include , but are not limited to , the | ||||||
16 | following:
| ||||||
17 | (1) Programs designed to further community economic | ||||||
18 | development . ;
| ||||||
19 | (2) Programs designed to secure and maintain | ||||||
20 | meaningful employment for
individuals . ;
| ||||||
21 | (3) Programs to assure an adequate education for all | ||||||
22 | individuals . ;
| ||||||
23 | (4) Programs to instruct individuals on more | ||||||
24 | economical uses of available
income . ;
| ||||||
25 | (5) Programs to provide and maintain adequate housing . |
| |||||||
| |||||||
1 | ;
| ||||||
2 | (6) Programs for the prevention of narcotics addiction | ||||||
3 | and alcoholism,
and for the rehabilitation of narcotics | ||||||
4 | addicts and alcoholics . ;
| ||||||
5 | (7) Programs to aid individuals in obtaining emergency | ||||||
6 | assistance through
loans or grants to meet immediate and | ||||||
7 | urgent personal and family needs . ;
| ||||||
8 | (8) Programs to aid in the resolution of personal and | ||||||
9 | family problems
which block the achievement of | ||||||
10 | self-sufficiency . ;
| ||||||
11 | (9) Programs to achieve greater citizen participation | ||||||
12 | in the affairs of
the community . ;
| ||||||
13 | (10) Programs to provide adequate nutrition for | ||||||
14 | individuals and improved
community health . ;
| ||||||
15 | (11) Programs to aid families and individuals in | ||||||
16 | obtaining adequate health
care . ;
| ||||||
17 | (12) Programs to provide transportation to facilitate | ||||||
18 | individuals' access
to community resources . ;
| ||||||
19 | (13) Programs to provide for employment training and | ||||||
20 | retraining, with
special emphasis on employment in the | ||||||
21 | high technology industries . ; and
| ||||||
22 | (14) Programs to provide aid and encouragement to | ||||||
23 | small businesses and
small-business development.
| ||||||
24 | (15) Programs to assist households to meet the cost of | ||||||
25 | home energy and water .
| ||||||
26 | (16) Programs designed to ameliorate the adverse |
| |||||||
| |||||||
1 | effects of high energy
costs on low-income households and | ||||||
2 | the conserve energy.
| ||||||
3 | (Source: P.A. 87-926.)
| ||||||
4 | Section 3-30. The Department of Innovation and Technology | ||||||
5 | Act is amended by adding Section 1-65 as follows: | ||||||
6 | (20 ILCS 1370/1-65 new) | ||||||
7 | Sec. 1-65. Authority to Receive Financial and In-kind | ||||||
8 | Assistance. The Department may receive federal financial | ||||||
9 | assistance, either directly from the federal government or | ||||||
10 | indirectly through another source, public or private. The | ||||||
11 | Department may also receive transfers, gifts, grants, or | ||||||
12 | donations from any source, public or private, in the form of | ||||||
13 | funds, services, equipment, supplies, or materials. Any funds | ||||||
14 | received pursuant to this Section shall be deposited in the | ||||||
15 | DoIT Special Projects Fund unless deposit in a different fund | ||||||
16 | is otherwise mandated, and shall be used in accordance with | ||||||
17 | the requirements of the federal financial assistance, gift, | ||||||
18 | grant, or donation for purposes related to information | ||||||
19 | technology within the powers and duties of the Department. | ||||||
20 | Section 3-35. The Mental Health and Developmental | ||||||
21 | Disabilities Administrative Act is amended by changing Section | ||||||
22 | 74 as follows: |
| |||||||
| |||||||
1 | (20 ILCS 1705/74) | ||||||
2 | Sec. 74. Rates and reimbursements. | ||||||
3 | (a) Within 30 days after July 6, 2017 (the effective date | ||||||
4 | of Public Act 100-23), the Department shall increase rates and | ||||||
5 | reimbursements to fund a minimum of a $0.75 per hour wage | ||||||
6 | increase for front-line personnel, including, but not limited | ||||||
7 | to, direct support persons, aides, front-line supervisors, | ||||||
8 | qualified intellectual disabilities professionals, nurses, and | ||||||
9 | non-administrative support staff working in community-based | ||||||
10 | provider organizations serving individuals with developmental | ||||||
11 | disabilities. The Department shall adopt rules, including | ||||||
12 | emergency rules under subsection (y) of Section 5-45 of the | ||||||
13 | Illinois Administrative Procedure Act, to implement the | ||||||
14 | provisions of this Section. | ||||||
15 | (b) Rates and reimbursements. Within 30 days after the | ||||||
16 | effective date of this amendatory Act of the 100th General | ||||||
17 | Assembly, the Department shall increase rates and | ||||||
18 | reimbursements to fund a minimum of a $0.50 per hour wage | ||||||
19 | increase for front-line personnel, including, but not limited | ||||||
20 | to, direct support persons, aides, front-line supervisors, | ||||||
21 | qualified intellectual disabilities professionals, nurses, and | ||||||
22 | non-administrative support staff working in community-based | ||||||
23 | provider organizations serving individuals with developmental | ||||||
24 | disabilities. The Department shall adopt rules, including | ||||||
25 | emergency rules under subsection (bb) of Section 5-45 of the | ||||||
26 | Illinois Administrative Procedure Act, to implement the |
| |||||||
| |||||||
1 | provisions of this Section. | ||||||
2 | (c) Rates and reimbursements. Within 30 days after the | ||||||
3 | effective date of this amendatory Act of the 101st General | ||||||
4 | Assembly, subject to federal approval, the Department shall | ||||||
5 | increase rates and reimbursements in effect on June 30, 2019 | ||||||
6 | for community-based providers for persons with Developmental | ||||||
7 | Disabilities by 3.5% The Department shall adopt rules, | ||||||
8 | including emergency rules under subsection (jj) of Section | ||||||
9 | 5-45 of the Illinois Administrative Procedure Act, to | ||||||
10 | implement the provisions of this Section, including wage | ||||||
11 | increases for direct care staff. | ||||||
12 | (d) For community-based providers serving persons with | ||||||
13 | intellectual/developmental disabilities, subject to federal | ||||||
14 | approval of any relevant Waiver Amendment, the rates taking | ||||||
15 | effect for services delivered on or after January 1, 2022, | ||||||
16 | shall include an increase in the rate methodology sufficient | ||||||
17 | to provide a $1.50 per hour wage increase for direct support | ||||||
18 | personnel in residential settings and sufficient to provide | ||||||
19 | wages for all residential non-executive direct care staff, | ||||||
20 | excluding direct support personnel, at the federal Department | ||||||
21 | of Labor, Bureau of Labor Statistics' average wage as defined | ||||||
22 | in rule by the Department. | ||||||
23 | The establishment of and any changes to the rate | ||||||
24 | methodologies for community-based services provided to persons | ||||||
25 | with intellectual/developmental disabilities are subject to | ||||||
26 | federal approval of any relevant Waiver Amendment and shall be |
| |||||||
| |||||||
1 | defined in rule by the Department. The Department shall adopt | ||||||
2 | rules, including emergency rules as authorized by Section 5-45 | ||||||
3 | of the Illinois Administrative Procedure Act, to implement the | ||||||
4 | provisions of this subsection (d).
| ||||||
5 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
6 | 101-10, eff. 6-5-19.) | ||||||
7 | Section 3-40. The Illinois Lottery Law is amended by | ||||||
8 | changing Section 20 as follows:
| ||||||
9 | (20 ILCS 1605/20) (from Ch. 120, par. 1170)
| ||||||
10 | Sec. 20. State Lottery Fund.
| ||||||
11 | (a) There is created in the State Treasury a special fund | ||||||
12 | to be
known as the State Lottery Fund. Such fund shall consist | ||||||
13 | of all revenues
received from (1) the sale of lottery tickets | ||||||
14 | or shares, (net of
commissions, fees
representing those | ||||||
15 | expenses that are directly proportionate to the
sale of | ||||||
16 | tickets or shares at the agent location, and prizes of less
| ||||||
17 | than
$600 which
have been validly paid at the agent
level), (2) | ||||||
18 | application fees,
and (3) all other sources including moneys | ||||||
19 | credited or transferred thereto
from
any other fund
or source | ||||||
20 | pursuant to law. Interest earnings of the State Lottery Fund
| ||||||
21 | shall be credited to the Common School Fund.
| ||||||
22 | (b) The receipt and distribution of moneys under Section | ||||||
23 | 21.5 of this Act shall be in accordance with Section 21.5.
| ||||||
24 | (c) The receipt and distribution of moneys under Section |
| |||||||
| |||||||
1 | 21.6 of this Act shall be in accordance with Section 21.6. | ||||||
2 | (d) The receipt and distribution of moneys under Section | ||||||
3 | 21.7 of this Act shall be in accordance with Section 21.7.
| ||||||
4 | (e)
The receipt and distribution of moneys under Section | ||||||
5 | 21.8
of this Act shall be in accordance with Section 21.8.
| ||||||
6 | (f) The receipt and distribution of moneys under Section | ||||||
7 | 21.9 of this Act shall be in accordance with Section 21.9. | ||||||
8 | (g) The receipt and distribution of moneys under Section | ||||||
9 | 21.10 of this Act shall be in accordance with Section 21.10. | ||||||
10 | (h) The receipt and distribution of moneys under Section | ||||||
11 | 21.11 of this Act shall be in accordance with Section 21.11. | ||||||
12 | (i) The receipt and distribution of moneys under Section | ||||||
13 | 21.12 of this Act shall be in accordance with Section 21.12. | ||||||
14 | (j) The receipt and distribution of moneys under Section | ||||||
15 | 21.13 of this Act shall be in accordance with Section 21.13. | ||||||
16 | (k) The receipt and distribution of moneys under Section | ||||||
17 | 25-70 of the Sports Wagering Act shall be in accordance with | ||||||
18 | Section 25-70 of the Sports Wagering Act. | ||||||
19 | (Source: P.A. 100-647, eff. 7-30-18; 100-1068, eff. 8-24-18; | ||||||
20 | 101-81, eff. 7-12-19; 101-561, eff. 8-23-19.)
| ||||||
21 | Section 3-45. The Illinois Emergency Management Agency Act | ||||||
22 | is amended by changing Section 5 as follows:
| ||||||
23 | (20 ILCS 3305/5) (from Ch. 127, par. 1055)
| ||||||
24 | Sec. 5. Illinois Emergency Management Agency.
|
| |||||||
| |||||||
1 | (a) There is created within the executive branch of the | ||||||
2 | State Government an
Illinois Emergency Management Agency and a | ||||||
3 | Director of the Illinois Emergency
Management Agency, herein | ||||||
4 | called the "Director" who shall be the head thereof.
The | ||||||
5 | Director shall be appointed by the Governor, with the advice | ||||||
6 | and consent of
the Senate, and shall serve for a term of 2 | ||||||
7 | years beginning on the third Monday
in January of the | ||||||
8 | odd-numbered year, and until a successor is appointed and
has | ||||||
9 | qualified; except that the term of the first Director | ||||||
10 | appointed under this
Act shall expire on the third Monday in | ||||||
11 | January, 1989. The Director shall not
hold any other | ||||||
12 | remunerative public office. For terms ending before December | ||||||
13 | 31, 2019, the Director shall receive an annual
salary as set by | ||||||
14 | the
Compensation Review Board. For terms beginning after the | ||||||
15 | effective date of this amendatory Act of the 100th General | ||||||
16 | Assembly, the annual salary of the Director shall be as | ||||||
17 | provided in Section 5-300 of the Civil Administrative Code of | ||||||
18 | Illinois.
| ||||||
19 | (b) The Illinois Emergency Management Agency shall obtain, | ||||||
20 | under the
provisions of the Personnel Code, technical, | ||||||
21 | clerical, stenographic and other
administrative personnel, and | ||||||
22 | may make expenditures within the appropriation
therefor as may | ||||||
23 | be necessary to carry out the purpose of this Act. The agency
| ||||||
24 | created by this Act is intended to be a successor to the agency | ||||||
25 | created under
the Illinois Emergency Services and Disaster | ||||||
26 | Agency Act of 1975 and the
personnel, equipment, records, and |
| |||||||
| |||||||
1 | appropriations of that agency are
transferred to the successor | ||||||
2 | agency as of June 30, 1988 (the effective date of this Act).
| ||||||
3 | (c) The Director, subject to the direction and control of | ||||||
4 | the Governor,
shall be the executive head of the Illinois | ||||||
5 | Emergency Management Agency and
the State Emergency Response | ||||||
6 | Commission and shall be responsible under the
direction of the | ||||||
7 | Governor, for carrying out the program for emergency
| ||||||
8 | management of this State. The Director shall also maintain | ||||||
9 | liaison
and cooperate with
the emergency management | ||||||
10 | organizations of this State and other states and of
the | ||||||
11 | federal government.
| ||||||
12 | (d) The Illinois Emergency Management Agency shall take an | ||||||
13 | integral part in
the development and revision of political | ||||||
14 | subdivision emergency operations
plans prepared under | ||||||
15 | paragraph (f) of Section 10. To this end it shall employ
or | ||||||
16 | otherwise secure the services of professional and technical | ||||||
17 | personnel
capable of providing expert assistance to the | ||||||
18 | emergency services and disaster
agencies. These personnel | ||||||
19 | shall consult with emergency services and disaster
agencies on | ||||||
20 | a regular basis and shall make field examinations of the | ||||||
21 | areas,
circumstances, and conditions that particular political | ||||||
22 | subdivision emergency
operations plans are intended to apply.
| ||||||
23 | (e) The Illinois Emergency Management Agency and political | ||||||
24 | subdivisions
shall be encouraged to form an emergency | ||||||
25 | management advisory committee composed
of private and public | ||||||
26 | personnel representing the emergency management phases of
|
| |||||||
| |||||||
1 | mitigation, preparedness, response, and recovery.
The Local | ||||||
2 | Emergency Planning Committee, as created under the Illinois
| ||||||
3 | Emergency
Planning and Community Right to Know Act, shall | ||||||
4 | serve as
an advisory
committee to the emergency services and | ||||||
5 | disaster agency or agencies serving
within the boundaries
of | ||||||
6 | that Local Emergency Planning Committee planning district for:
| ||||||
7 | (1) the development of emergency operations plan | ||||||
8 | provisions for hazardous
chemical
emergencies; and
| ||||||
9 | (2) the assessment of emergency response capabilities | ||||||
10 | related to hazardous
chemical
emergencies.
| ||||||
11 | (f) The Illinois Emergency Management Agency shall:
| ||||||
12 | (1) Coordinate the overall emergency management | ||||||
13 | program of the State.
| ||||||
14 | (2) Cooperate with local governments, the federal | ||||||
15 | government and any
public or private agency or entity in | ||||||
16 | achieving any purpose of this Act and
in implementing | ||||||
17 | emergency management programs for mitigation, | ||||||
18 | preparedness,
response, and recovery.
| ||||||
19 | (2.5) Develop a comprehensive emergency preparedness | ||||||
20 | and response plan for any nuclear
accident in accordance | ||||||
21 | with Section 65 of the Nuclear Safety
Law of 2004 and in | ||||||
22 | development of the
Illinois
Nuclear Safety Preparedness | ||||||
23 | program in accordance with Section 8 of the
Illinois | ||||||
24 | Nuclear Safety Preparedness Act.
| ||||||
25 | (2.6) Coordinate with the Department of Public Health
| ||||||
26 | with respect to planning for and responding to public |
| |||||||
| |||||||
1 | health emergencies.
| ||||||
2 | (3) Prepare, for issuance by the Governor, executive | ||||||
3 | orders,
proclamations, and regulations as necessary or | ||||||
4 | appropriate in coping with
disasters.
| ||||||
5 | (4) Promulgate rules and requirements for political | ||||||
6 | subdivision
emergency operations plans that are not | ||||||
7 | inconsistent with and are at least
as stringent as | ||||||
8 | applicable federal laws and regulations.
| ||||||
9 | (5) Review and approve, in accordance with Illinois | ||||||
10 | Emergency Management
Agency rules, emergency operations
| ||||||
11 | plans for those political subdivisions required to have an | ||||||
12 | emergency services
and disaster agency pursuant to this | ||||||
13 | Act.
| ||||||
14 | (5.5) Promulgate rules and requirements for the | ||||||
15 | political subdivision
emergency management
exercises, | ||||||
16 | including, but not limited to, exercises of the emergency | ||||||
17 | operations
plans.
| ||||||
18 | (5.10) Review, evaluate, and approve, in accordance | ||||||
19 | with Illinois
Emergency
Management
Agency rules, political | ||||||
20 | subdivision emergency management exercises for those
| ||||||
21 | political subdivisions
required to have an emergency | ||||||
22 | services and disaster agency pursuant to this
Act.
| ||||||
23 | (6) Determine requirements of the State and its | ||||||
24 | political
subdivisions
for food, clothing, and other | ||||||
25 | necessities in event of a disaster.
| ||||||
26 | (7) Establish a register of persons with types of |
| |||||||
| |||||||
1 | emergency
management
training and skills in mitigation, | ||||||
2 | preparedness, response, and recovery.
| ||||||
3 | (8) Establish a register of government and private | ||||||
4 | response
resources
available for use in a disaster.
| ||||||
5 | (9) Expand the Earthquake Awareness Program and its | ||||||
6 | efforts to
distribute earthquake preparedness materials to | ||||||
7 | schools, political
subdivisions, community groups, civic | ||||||
8 | organizations, and the media.
Emphasis will be placed on | ||||||
9 | those areas of the State most at risk from an
earthquake. | ||||||
10 | Maintain the list of all school districts, hospitals,
| ||||||
11 | airports, power plants, including nuclear power plants, | ||||||
12 | lakes, dams,
emergency response facilities of all types, | ||||||
13 | and all other major public or
private structures which are | ||||||
14 | at the greatest risk of damage from
earthquakes under | ||||||
15 | circumstances where the damage would cause subsequent
harm | ||||||
16 | to the surrounding communities and residents.
| ||||||
17 | (10) Disseminate all information, completely and | ||||||
18 | without
delay, on water
levels for rivers and streams and | ||||||
19 | any other data pertaining to potential
flooding supplied | ||||||
20 | by the Division of Water Resources within the Department | ||||||
21 | of
Natural Resources to all political subdivisions to the | ||||||
22 | maximum extent possible.
| ||||||
23 | (11) Develop agreements, if feasible, with medical | ||||||
24 | supply and
equipment
firms to
supply resources as are | ||||||
25 | necessary to respond to an earthquake or any other
| ||||||
26 | disaster as defined in this Act. These resources will be |
| |||||||
| |||||||
1 | made available
upon notifying the vendor of the disaster. | ||||||
2 | Payment for the resources will
be in accordance with | ||||||
3 | Section 7 of this Act. The Illinois Department of
Public | ||||||
4 | Health shall determine which resources will be required | ||||||
5 | and requested.
| ||||||
6 | (11.5) In coordination with the Department of State | ||||||
7 | Police, develop and
implement a community outreach program | ||||||
8 | to promote awareness among the State's
parents and | ||||||
9 | children of child abduction prevention and response.
| ||||||
10 | (12) Out of funds appropriated for these purposes, | ||||||
11 | award capital and
non-capital grants to Illinois hospitals | ||||||
12 | or health care facilities located
outside of a city with a | ||||||
13 | population in excess of 1,000,000 to be used for
purposes | ||||||
14 | that include, but are not limited to, preparing to respond | ||||||
15 | to mass
casualties and disasters, maintaining and | ||||||
16 | improving patient safety and
quality of care, and | ||||||
17 | protecting the confidentiality of patient information.
No | ||||||
18 | single grant for a capital expenditure shall exceed | ||||||
19 | $300,000.
No single grant for a non-capital expenditure | ||||||
20 | shall exceed $100,000.
In awarding such grants, preference | ||||||
21 | shall be given to hospitals that serve
a significant | ||||||
22 | number of Medicaid recipients, but do not qualify for
| ||||||
23 | disproportionate share hospital adjustment payments under | ||||||
24 | the Illinois Public
Aid Code. To receive such a grant, a | ||||||
25 | hospital or health care facility must
provide funding of | ||||||
26 | at least 50% of the cost of the project for which the grant
|
| |||||||
| |||||||
1 | is being requested.
In awarding such grants the Illinois | ||||||
2 | Emergency Management Agency shall consider
the | ||||||
3 | recommendations of the Illinois Hospital Association.
| ||||||
4 | (13) Do all other things necessary, incidental or | ||||||
5 | appropriate
for the implementation of this Act.
| ||||||
6 | (g) The Illinois Emergency Management Agency is authorized | ||||||
7 | to make grants to various higher education institutions, | ||||||
8 | public K-12 school districts, area vocational centers as | ||||||
9 | designated by the State Board of Education, inter-district | ||||||
10 | special education cooperatives, regional safe schools, and | ||||||
11 | nonpublic K-12 schools for safety and security improvements. | ||||||
12 | For the purpose of this subsection (g), "higher education | ||||||
13 | institution" means a public university, a public community | ||||||
14 | college, or an independent, not-for-profit or for-profit | ||||||
15 | higher education institution located in this State. Grants | ||||||
16 | made under this subsection (g) shall be paid out of moneys | ||||||
17 | appropriated for that purpose from the Build Illinois Bond | ||||||
18 | Fund. The Illinois Emergency Management Agency shall adopt | ||||||
19 | rules to implement this subsection (g). These rules may | ||||||
20 | specify: (i) the manner of applying for grants; (ii) project | ||||||
21 | eligibility requirements; (iii) restrictions on the use of | ||||||
22 | grant moneys; (iv) the manner in which the various higher | ||||||
23 | education institutions must account for the use of grant | ||||||
24 | moneys; and (v) any other provision that the Illinois | ||||||
25 | Emergency Management Agency determines to be necessary or | ||||||
26 | useful for the administration of this subsection (g). |
| |||||||
| |||||||
1 | (g-5) The Illinois Emergency Management Agency is | ||||||
2 | authorized to make grants to not-for-profit organizations | ||||||
3 | which are exempt from federal income taxation under section | ||||||
4 | 501(c)(3) of the Federal Internal Revenue Code for eligible | ||||||
5 | security improvements that assist the organization in | ||||||
6 | preventing, preparing for, or responding to acts of terrorism. | ||||||
7 | The Director shall establish procedures and forms by which | ||||||
8 | applicants may apply for a grant and procedures for | ||||||
9 | distributing grants to recipients. The procedures shall | ||||||
10 | require each applicant to do the following: | ||||||
11 | (1) identify and substantiate prior threats or attacks | ||||||
12 | by a terrorist organization, network, or cell against the | ||||||
13 | not-for-profit organization; | ||||||
14 | (2) indicate the symbolic or strategic value of one or | ||||||
15 | more sites that renders the site a possible target of | ||||||
16 | terrorism; | ||||||
17 | (3) discuss potential consequences to the organization | ||||||
18 | if the site is damaged, destroyed, or disrupted by a | ||||||
19 | terrorist act; | ||||||
20 | (4) describe how the grant will be used to integrate | ||||||
21 | organizational preparedness with broader State and local | ||||||
22 | preparedness efforts; | ||||||
23 | (5) submit a vulnerability assessment conducted by | ||||||
24 | experienced security, law enforcement, or military | ||||||
25 | personnel, and a description of how the grant award will | ||||||
26 | be used to address the vulnerabilities identified in the |
| |||||||
| |||||||
1 | assessment; and | ||||||
2 | (6) submit any other relevant information as may be | ||||||
3 | required by the Director. | ||||||
4 | The Agency is authorized to use funds appropriated for the | ||||||
5 | grant program described in this subsection (g-5) to administer | ||||||
6 | the program. | ||||||
7 | (h) Except as provided in Section 17.5 of this Act, any | ||||||
8 | moneys received by the Agency from donations or sponsorships | ||||||
9 | unrelated to a disaster shall be deposited in the Emergency | ||||||
10 | Planning and Training Fund and used by the Agency, subject to | ||||||
11 | appropriation, to effectuate planning and training activities. | ||||||
12 | Any moneys received by the Agency from donations during a | ||||||
13 | disaster and intended for disaster response or recovery shall | ||||||
14 | be deposited into the Disaster Response and Recovery Fund and | ||||||
15 | used for disaster response and recovery pursuant to the | ||||||
16 | Disaster Relief Act. | ||||||
17 | (i) The Illinois Emergency Management Agency may by rule | ||||||
18 | assess and collect reasonable fees for attendance at | ||||||
19 | Agency-sponsored conferences to enable the Agency to carry out | ||||||
20 | the requirements of this Act. Any moneys received under this | ||||||
21 | subsection shall be deposited in the Emergency Planning and | ||||||
22 | Training Fund and used by the Agency, subject to | ||||||
23 | appropriation, for planning and training activities. | ||||||
24 | (j) The Illinois Emergency Management Agency is authorized | ||||||
25 | to make grants to other State agencies, public universities, | ||||||
26 | units of local government, and statewide mutual aid |
| |||||||
| |||||||
1 | organizations to enhance statewide emergency preparedness and | ||||||
2 | response. | ||||||
3 | (Source: P.A. 100-444, eff. 1-1-18; 100-508, eff. 9-15-17; | ||||||
4 | 100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1179, eff. | ||||||
5 | 1-18-19.)
| ||||||
6 | (30 ILCS 105/5.414 rep.) | ||||||
7 | Section 3-46. The State Finance Act is amended by | ||||||
8 | repealing Section 5.414. | ||||||
9 | Section 3-50. The State Revenue Sharing Act is amended by | ||||||
10 | changing Section 12 as follows:
| ||||||
11 | (30 ILCS 115/12) (from Ch. 85, par. 616)
| ||||||
12 | Sec. 12. Personal Property Tax Replacement Fund. There is | ||||||
13 | hereby
created the Personal Property Tax Replacement Fund, a | ||||||
14 | special fund in
the State Treasury into which shall be paid all | ||||||
15 | revenue realized:
| ||||||
16 | (a) all amounts realized from the additional personal | ||||||
17 | property tax
replacement income tax imposed by subsections | ||||||
18 | (c) and (d) of Section 201 of the
Illinois Income Tax Act, | ||||||
19 | except for those amounts deposited into the Income Tax
| ||||||
20 | Refund Fund pursuant to subsection (c) of Section 901 of | ||||||
21 | the Illinois Income
Tax Act; and
| ||||||
22 | (b) all amounts realized from the additional personal | ||||||
23 | property replacement
invested capital taxes imposed by |
| |||||||
| |||||||
1 | Section 2a.1 of the Messages Tax
Act, Section 2a.1 of the | ||||||
2 | Gas Revenue Tax Act, Section 2a.1 of the Public
Utilities | ||||||
3 | Revenue Act, and Section 3 of the Water Company Invested | ||||||
4 | Capital
Tax Act, and amounts payable to the Department of | ||||||
5 | Revenue under the
Telecommunications Infrastructure | ||||||
6 | Maintenance Fee Act.
| ||||||
7 | As soon as may be after the end of each month, the | ||||||
8 | Department of Revenue
shall certify to the Treasurer and the | ||||||
9 | Comptroller the amount of all refunds
paid out of the General | ||||||
10 | Revenue Fund through the preceding month on account
of | ||||||
11 | overpayment of liability on taxes paid into the Personal | ||||||
12 | Property Tax
Replacement Fund. Upon receipt of such | ||||||
13 | certification, the Treasurer and
the Comptroller shall | ||||||
14 | transfer the amount so certified from the Personal
Property | ||||||
15 | Tax Replacement Fund into the General Revenue Fund.
| ||||||
16 | The payments of revenue into the Personal Property Tax | ||||||
17 | Replacement Fund
shall be used exclusively for distribution to | ||||||
18 | taxing districts, regional offices and officials, and local | ||||||
19 | officials as provided
in this Section and in the School Code, | ||||||
20 | payment of the ordinary and contingent expenses of the | ||||||
21 | Property Tax Appeal Board, payment of the expenses of the | ||||||
22 | Department of Revenue incurred
in administering the collection | ||||||
23 | and distribution of monies paid into the
Personal Property Tax | ||||||
24 | Replacement Fund and transfers due to refunds to
taxpayers for | ||||||
25 | overpayment of liability for taxes paid into the Personal
| ||||||
26 | Property Tax Replacement Fund.
|
| |||||||
| |||||||
1 | In addition, moneys in the Personal Property Tax
| ||||||
2 | Replacement Fund may be used to pay any of the following: (i) | ||||||
3 | salary, stipends, and additional compensation as provided by | ||||||
4 | law for chief election clerks, county clerks, and county | ||||||
5 | recorders; (ii) costs associated with regional offices of | ||||||
6 | education and educational service centers; (iii) | ||||||
7 | reimbursements payable by the State Board of Elections under | ||||||
8 | Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the | ||||||
9 | Election Code; (iv) expenses of the Illinois Educational Labor | ||||||
10 | Relations Board; and (v) salary, personal services, and | ||||||
11 | additional compensation as provided by law for court reporters | ||||||
12 | under the Court Reporters Act. | ||||||
13 | As soon as may be after June 26, 1980 (the effective date | ||||||
14 | of Public Act 81-1255),
the Department of Revenue shall | ||||||
15 | certify to the Treasurer the amount of net
replacement revenue | ||||||
16 | paid into the General Revenue Fund prior to that effective
| ||||||
17 | date from the additional tax imposed by Section 2a.1 of the | ||||||
18 | Messages Tax
Act; Section 2a.1 of the Gas Revenue Tax Act; | ||||||
19 | Section 2a.1 of the Public
Utilities Revenue Act; Section 3 of | ||||||
20 | the Water Company Invested Capital Tax Act;
amounts collected | ||||||
21 | by the Department of Revenue under the Telecommunications | ||||||
22 | Infrastructure Maintenance Fee Act; and the
additional | ||||||
23 | personal
property tax replacement income tax imposed by
the | ||||||
24 | Illinois Income Tax Act, as amended by Public
Act 81-1st | ||||||
25 | Special Session-1. Net replacement revenue shall be defined as
| ||||||
26 | the total amount paid into and remaining in the General |
| |||||||
| |||||||
1 | Revenue Fund as a
result of those Acts minus the amount | ||||||
2 | outstanding and obligated from the
General Revenue Fund in | ||||||
3 | state vouchers or warrants prior to June 26, 1980 (the | ||||||
4 | effective
date of Public Act 81-1255) as refunds to taxpayers | ||||||
5 | for overpayment
of liability under those Acts.
| ||||||
6 | All interest earned by monies accumulated in the Personal | ||||||
7 | Property
Tax Replacement Fund shall be deposited in such Fund. | ||||||
8 | All amounts allocated
pursuant to this Section are | ||||||
9 | appropriated on a continuing basis.
| ||||||
10 | Prior to December 31, 1980, as soon as may be after the end | ||||||
11 | of each quarter
beginning with the quarter ending December 31, | ||||||
12 | 1979, and on and after
December 31, 1980, as soon as may be | ||||||
13 | after January 1, March 1, April 1, May
1, July 1, August 1, | ||||||
14 | October 1 and December 1 of each year, the Department
of | ||||||
15 | Revenue shall allocate to each taxing district as defined in | ||||||
16 | Section 1-150
of the Property Tax Code, in accordance with
the | ||||||
17 | provisions of paragraph (2) of this Section the portion of the | ||||||
18 | funds held
in the Personal Property Tax Replacement Fund which | ||||||
19 | is required to be
distributed, as provided in paragraph (1), | ||||||
20 | for each quarter. Provided,
however, under no circumstances | ||||||
21 | shall any taxing district during each of the
first two years of | ||||||
22 | distribution of the taxes imposed by Public Act 81-1st Special | ||||||
23 | Session-1 be entitled to an annual allocation which is less | ||||||
24 | than the funds such
taxing district collected from the 1978 | ||||||
25 | personal property tax. Provided further
that under no | ||||||
26 | circumstances shall any taxing district during the third year |
| |||||||
| |||||||
1 | of
distribution of the taxes imposed by Public Act 81-1st | ||||||
2 | Special Session-1 receive less
than 60% of the funds such | ||||||
3 | taxing district collected from the 1978 personal
property tax. | ||||||
4 | In the event that the total of the allocations made as above
| ||||||
5 | provided for all taxing districts, during either of such 3 | ||||||
6 | years, exceeds the
amount available for distribution the | ||||||
7 | allocation of each taxing district shall
be proportionately | ||||||
8 | reduced. Except as provided in Section 13 of this Act, the
| ||||||
9 | Department shall then certify, pursuant to appropriation, such | ||||||
10 | allocations to
the State Comptroller who shall pay over to the | ||||||
11 | several taxing districts the
respective amounts allocated to | ||||||
12 | them.
| ||||||
13 | Any township which receives an allocation based in whole | ||||||
14 | or in part upon
personal property taxes which it levied | ||||||
15 | pursuant to Section 6-507 or 6-512
of the Illinois Highway | ||||||
16 | Code and which was previously
required to be paid
over to a | ||||||
17 | municipality shall immediately pay over to that municipality a
| ||||||
18 | proportionate share of the personal property replacement funds | ||||||
19 | which such
township receives.
| ||||||
20 | Any municipality or township, other than a municipality | ||||||
21 | with a population
in excess of 500,000, which receives an | ||||||
22 | allocation based in whole or in
part on personal property | ||||||
23 | taxes which it levied pursuant to Sections 3-1,
3-4 and 3-6 of | ||||||
24 | the Illinois Local Library Act and which was
previously
| ||||||
25 | required to be paid over to a public library shall immediately | ||||||
26 | pay over
to that library a proportionate share of the personal |
| |||||||
| |||||||
1 | property tax replacement
funds which such municipality or | ||||||
2 | township receives; provided that if such
a public library has | ||||||
3 | converted to a library organized under the Illinois
Public | ||||||
4 | Library District Act, regardless of whether such conversion | ||||||
5 | has
occurred on, after or before January 1, 1988, such | ||||||
6 | proportionate share
shall be immediately paid over to the | ||||||
7 | library district which maintains and
operates the library. | ||||||
8 | However, any library that has converted prior to January
1, | ||||||
9 | 1988, and which hitherto has not received the personal | ||||||
10 | property tax
replacement funds, shall receive such funds | ||||||
11 | commencing on January 1, 1988.
| ||||||
12 | Any township which receives an allocation based in whole | ||||||
13 | or in part on
personal property taxes which it levied pursuant | ||||||
14 | to Section 1c of the Public
Graveyards Act and which taxes were | ||||||
15 | previously required to be paid
over to or used for such public | ||||||
16 | cemetery or cemeteries shall immediately
pay over to or use | ||||||
17 | for such public cemetery or cemeteries a proportionate
share | ||||||
18 | of the personal property tax replacement funds which the | ||||||
19 | township
receives.
| ||||||
20 | Any taxing district which receives an allocation based in | ||||||
21 | whole or in
part upon personal property taxes which it levied | ||||||
22 | for another
governmental body or school district in Cook | ||||||
23 | County in 1976 or for
another governmental body or school | ||||||
24 | district in the remainder of the
State in 1977 shall | ||||||
25 | immediately pay over to that governmental body or
school | ||||||
26 | district the amount of personal property replacement funds |
| |||||||
| |||||||
1 | which
such governmental body or school district would receive | ||||||
2 | directly under
the provisions of paragraph (2) of this | ||||||
3 | Section, had it levied its own
taxes.
| ||||||
4 | (1) The portion of the Personal Property Tax | ||||||
5 | Replacement Fund required to
be
distributed as of the time | ||||||
6 | allocation is required to be made shall be the
amount | ||||||
7 | available in such Fund as of the time allocation is | ||||||
8 | required to be made.
| ||||||
9 | The amount available for distribution shall be the | ||||||
10 | total amount in the
fund at such time minus the necessary | ||||||
11 | administrative and other authorized expenses as limited
by | ||||||
12 | the appropriation and the amount determined by: (a) $2.8 | ||||||
13 | million for
fiscal year 1981; (b) for fiscal year 1982, | ||||||
14 | .54% of the funds distributed
from the fund during the | ||||||
15 | preceding fiscal year; (c) for fiscal year 1983
through | ||||||
16 | fiscal year 1988, .54% of the funds distributed from the | ||||||
17 | fund during
the preceding fiscal year less .02% of such | ||||||
18 | fund for fiscal year 1983 and
less .02% of such funds for | ||||||
19 | each fiscal year thereafter; (d) for fiscal
year 1989 | ||||||
20 | through fiscal year 2011 no more than 105% of the actual | ||||||
21 | administrative expenses
of the prior fiscal year; (e) for | ||||||
22 | fiscal year 2012 and beyond, a sufficient amount to pay | ||||||
23 | (i) stipends, additional compensation, salary | ||||||
24 | reimbursements, and other amounts directed to be paid out | ||||||
25 | of this Fund for local officials as authorized or required | ||||||
26 | by statute and (ii) the ordinary and contingent expenses |
| |||||||
| |||||||
1 | of the Property Tax Appeal Board and the expenses of the | ||||||
2 | Department of Revenue incurred in administering the | ||||||
3 | collection and distribution of moneys paid into the Fund; | ||||||
4 | (f) for fiscal years 2012 and 2013 only, a sufficient | ||||||
5 | amount to pay stipends, additional compensation, salary | ||||||
6 | reimbursements, and other amounts directed to be paid out | ||||||
7 | of this Fund for regional offices and officials as | ||||||
8 | authorized or required by statute; or (g) for fiscal years | ||||||
9 | 2018 through 2022 2021 only, a sufficient amount to pay | ||||||
10 | amounts directed to be paid out of this Fund for public | ||||||
11 | community college base operating grants and local health | ||||||
12 | protection grants to certified local health departments as | ||||||
13 | authorized or required by appropriation or statute. Such | ||||||
14 | portion of the fund shall be determined after
the transfer | ||||||
15 | into the General Revenue Fund due to refunds, if any, paid
| ||||||
16 | from the General Revenue Fund during the preceding | ||||||
17 | quarter. If at any time,
for any reason, there is | ||||||
18 | insufficient amount in the Personal Property
Tax | ||||||
19 | Replacement Fund for payments for regional offices and | ||||||
20 | officials or local officials or payment of costs of | ||||||
21 | administration or for transfers
due to refunds at the end | ||||||
22 | of any particular month, the amount of such
insufficiency | ||||||
23 | shall be carried over for the purposes of payments for | ||||||
24 | regional offices and officials, local officials, transfers | ||||||
25 | into the
General Revenue Fund, and costs of administration | ||||||
26 | to the
following month or months. Net replacement revenue |
| |||||||
| |||||||
1 | held, and defined above,
shall be transferred by the | ||||||
2 | Treasurer and Comptroller to the Personal Property
Tax | ||||||
3 | Replacement Fund within 10 days of such certification.
| ||||||
4 | (2) Each quarterly allocation shall first be | ||||||
5 | apportioned in the
following manner: 51.65% for taxing | ||||||
6 | districts in Cook County and 48.35%
for taxing districts | ||||||
7 | in the remainder of the State.
| ||||||
8 | The Personal Property Replacement Ratio of each taxing | ||||||
9 | district
outside Cook County shall be the ratio which the Tax | ||||||
10 | Base of that taxing
district bears to the Downstate Tax Base. | ||||||
11 | The Tax Base of each taxing
district outside of Cook County is | ||||||
12 | the personal property tax collections
for that taxing district | ||||||
13 | for the 1977 tax year. The Downstate Tax Base
is the personal | ||||||
14 | property tax collections for all taxing districts in the
State | ||||||
15 | outside of Cook County for the 1977 tax year. The Department of
| ||||||
16 | Revenue shall have authority to review for accuracy and | ||||||
17 | completeness the
personal property tax collections for each | ||||||
18 | taxing district outside Cook
County for the 1977 tax year.
| ||||||
19 | The Personal Property Replacement Ratio of each Cook | ||||||
20 | County taxing
district shall be the ratio which the Tax Base of | ||||||
21 | that taxing district
bears to the Cook County Tax Base. The Tax | ||||||
22 | Base of each Cook County
taxing district is the personal | ||||||
23 | property tax collections for that taxing
district for the 1976 | ||||||
24 | tax year. The Cook County Tax Base is the
personal property tax | ||||||
25 | collections for all taxing districts in Cook
County for the | ||||||
26 | 1976 tax year. The Department of Revenue shall have
authority |
| |||||||
| |||||||
1 | to review for accuracy and completeness the personal property | ||||||
2 | tax
collections for each taxing district within Cook County | ||||||
3 | for the 1976 tax year.
| ||||||
4 | For all purposes of this Section 12, amounts paid to a | ||||||
5 | taxing district
for such tax years as may be applicable by a | ||||||
6 | foreign corporation under the
provisions of Section 7-202 of | ||||||
7 | the Public Utilities Act, as amended,
shall be deemed to be | ||||||
8 | personal property taxes collected by such taxing district
for | ||||||
9 | such tax years as may be applicable. The Director shall | ||||||
10 | determine from the
Illinois Commerce Commission, for any tax | ||||||
11 | year as may be applicable, the
amounts so paid by any such | ||||||
12 | foreign corporation to any and all taxing
districts. The | ||||||
13 | Illinois Commerce Commission shall furnish such information to
| ||||||
14 | the Director. For all purposes of this Section 12, the | ||||||
15 | Director shall deem such
amounts to be collected personal | ||||||
16 | property taxes of each such taxing district
for the applicable | ||||||
17 | tax year or years.
| ||||||
18 | Taxing districts located both in Cook County and in one or | ||||||
19 | more other
counties shall receive both a Cook County | ||||||
20 | allocation and a Downstate
allocation determined in the same | ||||||
21 | way as all other taxing districts.
| ||||||
22 | If any taxing district in existence on July 1, 1979 ceases | ||||||
23 | to exist,
or discontinues its operations, its Tax Base shall | ||||||
24 | thereafter be deemed
to be zero. If the powers, duties and | ||||||
25 | obligations of the discontinued
taxing district are assumed by | ||||||
26 | another taxing district, the Tax Base of
the discontinued |
| |||||||
| |||||||
1 | taxing district shall be added to the Tax Base of the
taxing | ||||||
2 | district assuming such powers, duties and obligations.
| ||||||
3 | If two or more taxing districts in existence on July 1, | ||||||
4 | 1979, or a
successor or successors thereto shall consolidate | ||||||
5 | into one taxing
district, the Tax Base of such consolidated | ||||||
6 | taxing district shall be the
sum of the Tax Bases of each of | ||||||
7 | the taxing districts which have consolidated.
| ||||||
8 | If a single taxing district in existence on July 1, 1979, | ||||||
9 | or a
successor or successors thereto shall be divided into two | ||||||
10 | or more
separate taxing districts, the tax base of the taxing | ||||||
11 | district so
divided shall be allocated to each of the | ||||||
12 | resulting taxing districts in
proportion to the then current | ||||||
13 | equalized assessed value of each resulting
taxing district.
| ||||||
14 | If a portion of the territory of a taxing district is | ||||||
15 | disconnected
and annexed to another taxing district of the | ||||||
16 | same type, the Tax Base of
the taxing district from which | ||||||
17 | disconnection was made shall be reduced
in proportion to the | ||||||
18 | then current equalized assessed value of the disconnected
| ||||||
19 | territory as compared with the then current equalized assessed | ||||||
20 | value within the
entire territory of the taxing district prior | ||||||
21 | to disconnection, and the
amount of such reduction shall be | ||||||
22 | added to the Tax Base of the taxing
district to which | ||||||
23 | annexation is made.
| ||||||
24 | If a community college district is created after July 1, | ||||||
25 | 1979,
beginning on January 1, 1996 (the effective date of | ||||||
26 | Public Act 89-327), its Tax Base
shall be 3.5% of the sum of |
| |||||||
| |||||||
1 | the personal property tax collected for the
1977 tax year | ||||||
2 | within the territorial jurisdiction of the district.
| ||||||
3 | The amounts allocated and paid to taxing districts | ||||||
4 | pursuant to
the provisions of Public Act 81-1st Special | ||||||
5 | Session-1 shall be deemed to be
substitute revenues for the | ||||||
6 | revenues derived from taxes imposed on
personal property | ||||||
7 | pursuant to the provisions of the "Revenue Act of
1939" or "An | ||||||
8 | Act for the assessment and taxation of private car line
| ||||||
9 | companies", approved July 22, 1943, as amended, or Section 414 | ||||||
10 | of the
Illinois Insurance Code, prior to the abolition of such | ||||||
11 | taxes and shall
be used for the same purposes as the revenues | ||||||
12 | derived from ad valorem
taxes on real estate.
| ||||||
13 | Monies received by any taxing districts from the Personal | ||||||
14 | Property
Tax Replacement Fund shall be first applied toward | ||||||
15 | payment of the proportionate
amount of debt service which was | ||||||
16 | previously levied and collected from
extensions against | ||||||
17 | personal property on bonds outstanding as of December 31,
1978 | ||||||
18 | and next applied toward payment of the proportionate share of | ||||||
19 | the pension
or retirement obligations of the taxing district | ||||||
20 | which were previously levied
and collected from extensions | ||||||
21 | against personal property. For each such
outstanding bond | ||||||
22 | issue, the County Clerk shall determine the percentage of the
| ||||||
23 | debt service which was collected from extensions against real | ||||||
24 | estate in the
taxing district for 1978 taxes payable in 1979, | ||||||
25 | as related to the total amount
of such levies and collections | ||||||
26 | from extensions against both real and personal
property. For |
| |||||||
| |||||||
1 | 1979 and subsequent years' taxes, the County Clerk shall levy
| ||||||
2 | and extend taxes against the real estate of each taxing | ||||||
3 | district which will
yield the said percentage or percentages | ||||||
4 | of the debt service on such
outstanding bonds. The balance of | ||||||
5 | the amount necessary to fully pay such debt
service shall | ||||||
6 | constitute a first and prior lien upon the monies
received by | ||||||
7 | each such taxing district through the Personal Property Tax
| ||||||
8 | Replacement Fund and shall be first applied or set aside for | ||||||
9 | such purpose.
In counties having fewer than 3,000,000 | ||||||
10 | inhabitants, the amendments to
this paragraph as made by | ||||||
11 | Public Act 81-1255 shall be first
applicable to 1980 taxes to | ||||||
12 | be collected in 1981.
| ||||||
13 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
14 | 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
| ||||||
15 | Section 3-55. The General Obligation Bond Act is amended | ||||||
16 | by changing Section 16 as follows:
| ||||||
17 | (30 ILCS 330/16) (from Ch. 127, par. 666)
| ||||||
18 | Sec. 16. Refunding Bonds. The State of Illinois is | ||||||
19 | authorized to issue,
sell, and provide for the retirement of | ||||||
20 | General Obligation Bonds of the State
of Illinois in the | ||||||
21 | amount of $4,839,025,000, at any time and
from time to time | ||||||
22 | outstanding, for the purpose of refunding
any State of | ||||||
23 | Illinois general obligation Bonds then outstanding, including
| ||||||
24 | (i) the payment of any redemption premium thereon, (ii) any |
| |||||||
| |||||||
1 | reasonable expenses of
such refunding, (iii) any interest | ||||||
2 | accrued or to accrue to the earliest
or any subsequent date of | ||||||
3 | redemption or maturity of such outstanding
Bonds, (iv) for | ||||||
4 | fiscal year 2019 only, any necessary payments to providers of | ||||||
5 | interest rate exchange agreements in connection with the | ||||||
6 | termination of such agreements by the State in connection with | ||||||
7 | the refunding, and (v) any interest to accrue to the first | ||||||
8 | interest payment on the
refunding Bonds; provided that all | ||||||
9 | non-refunding Bonds in an issue that includes
refunding Bonds | ||||||
10 | shall mature no later
than the final maturity date of Bonds | ||||||
11 | being refunded; provided that no refunding Bonds shall be | ||||||
12 | offered for sale unless the net present value of debt service | ||||||
13 | savings to be achieved by the issuance of the refunding Bonds | ||||||
14 | is 3% or more of the principal amount of the refunding Bonds to | ||||||
15 | be issued; and further provided that, except for refunding | ||||||
16 | Bonds sold in fiscal year 2009, 2010, 2011, 2017, 2018, or | ||||||
17 | 2019, or 2022, the maturities of the refunding Bonds shall not | ||||||
18 | extend beyond the maturities of the Bonds they refund, so that | ||||||
19 | for each fiscal year in the maturity schedule of a particular | ||||||
20 | issue of refunding Bonds, the total amount of refunding | ||||||
21 | principal maturing and redemption amounts due in that fiscal | ||||||
22 | year and all prior fiscal years in that schedule shall be | ||||||
23 | greater than or equal to the total amount of refunded | ||||||
24 | principal and redemption amounts that had been due over that | ||||||
25 | year and all prior fiscal years prior to the refunding.
| ||||||
26 | The Governor shall notify the State Treasurer and
|
| |||||||
| |||||||
1 | Comptroller of such refunding. The proceeds received from the | ||||||
2 | sale
of refunding Bonds shall be used for the retirement at | ||||||
3 | maturity or
redemption of such outstanding Bonds on any | ||||||
4 | maturity or redemption date
and, pending such use, shall be | ||||||
5 | placed in escrow, subject to such terms and
conditions as | ||||||
6 | shall be provided for in the Bond Sale Order relating to the
| ||||||
7 | Refunding Bonds. Proceeds not needed for deposit in an escrow | ||||||
8 | account shall
be deposited in the General Obligation Bond | ||||||
9 | Retirement and Interest Fund.
This Act shall constitute an | ||||||
10 | irrevocable and continuing appropriation of all
amounts | ||||||
11 | necessary to establish an escrow account for the purpose of | ||||||
12 | refunding
outstanding general obligation Bonds and to pay the | ||||||
13 | reasonable expenses of such
refunding and of the issuance and | ||||||
14 | sale of the refunding Bonds. Any such
escrowed proceeds may be | ||||||
15 | invested and reinvested
in direct obligations of the United | ||||||
16 | States of America, maturing at such
time or times as shall be | ||||||
17 | appropriate to assure the
prompt payment, when due, of the | ||||||
18 | principal of and interest and redemption
premium, if any,
on | ||||||
19 | the refunded Bonds. After the terms of the escrow have been | ||||||
20 | fully
satisfied, any remaining balance of such proceeds and | ||||||
21 | interest, income and
profits earned or realized on the | ||||||
22 | investments thereof shall be paid into
the General Revenue | ||||||
23 | Fund. The liability of the State upon the Bonds shall
| ||||||
24 | continue, provided that the holders thereof shall thereafter | ||||||
25 | be entitled to
payment only out of the moneys deposited in the | ||||||
26 | escrow account.
|
| |||||||
| |||||||
1 | Except as otherwise herein provided in this Section, such | ||||||
2 | refunding Bonds
shall in all other respects be subject to the | ||||||
3 | terms and conditions of this Act.
| ||||||
4 | (Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17; | ||||||
5 | 100-587, eff. 6-4-18.)
| ||||||
6 | Section 3-60. The Metropolitan Civic Center Support Act is | ||||||
7 | amended by changing Section 5 and by adding Sections 20 and 21 | ||||||
8 | as follows:
| ||||||
9 | (30 ILCS 355/5) (from Ch. 85, par. 1395)
| ||||||
10 | Sec. 5. To the extent that moneys in the MEAOB Fund, in the | ||||||
11 | opinion of the
Governor
and the Director of the
Governor's | ||||||
12 | Office of Management and Budget, are in excess of 125% of
the | ||||||
13 | maximum debt service in any fiscal year, the Governor shall | ||||||
14 | notify the
Comptroller and the State
Treasurer of that fact, | ||||||
15 | who upon receipt of such notification shall transfer
the
| ||||||
16 | excess moneys from the MEAOB Fund to the General Revenue Fund. | ||||||
17 | By June 30, 2021, the State Comptroller shall direct and the | ||||||
18 | State Treasurer shall transfer any remaining balance from the | ||||||
19 | MEAOB Fund into the General Revenue Fund. Upon completion of | ||||||
20 | the transfer of the remaining balance, the MEAOB Fund is | ||||||
21 | dissolved, and any future deposits due to that Fund and any | ||||||
22 | outstanding obligations or liabilities of that Fund pass to | ||||||
23 | the General Revenue Fund.
| ||||||
24 | (Source: P.A. 94-793, eff. 5-19-06.)
|
| |||||||
| |||||||
1 | (30 ILCS 355/20 new) | ||||||
2 | Sec. 20. Transfers. By June 30, 2021, the State | ||||||
3 | Comptroller shall direct and the State Treasurer shall | ||||||
4 | transfer any remaining balance from the Illinois Civic Center | ||||||
5 | Bond Retirement and Interest Fund into the General Obligation | ||||||
6 | Bond Retirement and Interest Fund. Upon completion of the | ||||||
7 | transfers, the Illinois Civic Center Bond Retirement and | ||||||
8 | Interest Fund and the Illinois Civic Center Bond Fund are | ||||||
9 | dissolved. | ||||||
10 | (30 ILCS 355/21 new) | ||||||
11 | Sec. 21. Repealer. This Act is repealed July 1, 2021. | ||||||
12 | Section 3-65. The Build Illinois Bond Act is amended by | ||||||
13 | changing Section 15 as follows:
| ||||||
14 | (30 ILCS 425/15) (from Ch. 127, par. 2815)
| ||||||
15 | Sec. 15. Refunding Bonds. Refunding Bonds are hereby | ||||||
16 | authorized for
the purpose of refunding any outstanding Bonds, | ||||||
17 | including the payment of
any redemption premium thereon, any | ||||||
18 | reasonable expenses of such refunding,
and any interest | ||||||
19 | accrued or to accrue to the earliest or any subsequent
date of | ||||||
20 | redemption or maturity of outstanding Bonds; provided that all | ||||||
21 | non-refunding Bonds in an issue that includes
refunding Bonds | ||||||
22 | shall mature no later than the final maturity date of Bonds
|
| |||||||
| |||||||
1 | being refunded; provided that no refunding Bonds shall be | ||||||
2 | offered for sale unless the net present value of debt service | ||||||
3 | savings to be achieved by the issuance of the refunding Bonds | ||||||
4 | is 3% or more of the principal amount of the refunding Bonds to | ||||||
5 | be issued; and further provided that, except for refunding | ||||||
6 | Bonds sold in fiscal years year 2009, 2010, 2011, 2017, 2018, | ||||||
7 | or 2019, or 2022 the maturities of the refunding Bonds shall | ||||||
8 | not extend beyond the maturities of the Bonds they refund, so | ||||||
9 | that for each fiscal year in the maturity schedule of a | ||||||
10 | particular issue of refunding Bonds, the total amount of | ||||||
11 | refunding principal maturing and redemption amounts due in | ||||||
12 | that fiscal year and all prior fiscal years in that schedule | ||||||
13 | shall be greater than or equal to the total amount of refunded | ||||||
14 | principal and redemption amounts that had been due over that | ||||||
15 | year and all prior fiscal years prior to the refunding.
| ||||||
16 | Refunding Bonds may be sold in such amounts and at such | ||||||
17 | times, as
directed by the Governor upon
recommendation by the | ||||||
18 | Director of the
Governor's Office of Management and Budget. | ||||||
19 | The Governor
shall notify the State Treasurer and
Comptroller | ||||||
20 | of such refunding. The proceeds received from the sale of
| ||||||
21 | refunding Bonds shall be used
for the retirement at maturity | ||||||
22 | or redemption of such outstanding Bonds on
any maturity or | ||||||
23 | redemption date and, pending such use, shall be placed in
| ||||||
24 | escrow, subject to such terms and conditions as shall be | ||||||
25 | provided for in
the Bond Sale Order relating to the refunding | ||||||
26 | Bonds. This Act shall
constitute an irrevocable and continuing
|
| |||||||
| |||||||
1 | appropriation of all amounts necessary to establish an escrow | ||||||
2 | account for
the purpose of refunding outstanding Bonds and to | ||||||
3 | pay the reasonable
expenses of such refunding and of the | ||||||
4 | issuance and sale of the refunding
Bonds. Any such escrowed | ||||||
5 | proceeds may be invested and
reinvested in direct obligations | ||||||
6 | of the United States of America, maturing
at such time or times | ||||||
7 | as shall be appropriate to assure the prompt payment,
when | ||||||
8 | due,
of the principal of and interest and redemption premium, | ||||||
9 | if any, on the
refunded Bonds. After the terms of the escrow | ||||||
10 | have been fully satisfied,
any remaining balance of such | ||||||
11 | proceeds and interest, income and profits
earned or realized | ||||||
12 | on the investments thereof shall be paid into the
General | ||||||
13 | Revenue Fund. The liability of the State upon the refunded | ||||||
14 | Bonds
shall continue, provided that the holders thereof shall | ||||||
15 | thereafter be
entitled to payment only out of the moneys | ||||||
16 | deposited in the escrow account
and the refunded Bonds shall | ||||||
17 | be deemed paid, discharged and no longer to be
outstanding.
| ||||||
18 | Except as otherwise herein provided in this Section, such | ||||||
19 | refunding Bonds
shall in all other respects be issued pursuant | ||||||
20 | to and subject to the terms
and conditions of this Act and | ||||||
21 | shall be secured by and payable from only the
funds and sources | ||||||
22 | which are provided under this Act.
| ||||||
23 | (Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17; | ||||||
24 | 100-587, eff. 6-4-18.)
| ||||||
25 | Section 3-70. The Illinois Coal Technology Development |
| |||||||
| |||||||
1 | Assistance Act is amended by changing Section 3 as follows:
| ||||||
2 | (30 ILCS 730/3) (from Ch. 96 1/2, par. 8203)
| ||||||
3 | Sec. 3. Transfers to Coal Technology Development | ||||||
4 | Assistance Fund. | ||||||
5 | (a) As soon
as may be practicable after the first day of | ||||||
6 | each month, the Department of
Revenue shall certify to the | ||||||
7 | Treasurer an amount equal to 1/64 of the revenue
realized from | ||||||
8 | the tax imposed by the Electricity Excise Tax Law, Section 2
of | ||||||
9 | the Public Utilities Revenue Act,
Section 2 of the Messages | ||||||
10 | Tax Act, and Section 2 of the Gas Revenue Tax Act,
during the | ||||||
11 | preceding month. Upon receipt of the certification, the | ||||||
12 | Treasurer
shall transfer the amount shown on such | ||||||
13 | certification from the General Revenue
Fund to the Coal | ||||||
14 | Technology Development Assistance Fund, which is hereby
| ||||||
15 | created as a special fund in the State treasury, except that no | ||||||
16 | transfer shall
be made in any month in which the Fund has | ||||||
17 | reached the following balance:
| ||||||
18 | (1) (Blank).
| ||||||
19 | (2) (Blank).
| ||||||
20 | (3) (Blank).
| ||||||
21 | (4) (Blank). | ||||||
22 | (5) (Blank). | ||||||
23 | (6) Expect as otherwise provided in subsection (b), | ||||||
24 | during fiscal year 2006 and each fiscal year thereafter, | ||||||
25 | an amount equal to the sum of $10,000,000 plus additional |
| |||||||
| |||||||
1 | moneys
deposited into the Coal Technology Development | ||||||
2 | Assistance Fund from the
Renewable Energy Resources and | ||||||
3 | Coal Technology Development Assistance Charge
under | ||||||
4 | Section 6.5 of the Renewable Energy, Energy Efficiency, | ||||||
5 | and Coal
Resources Development Law of 1997.
| ||||||
6 | (b) During fiscal years 2019 through 2022 2021 only, the | ||||||
7 | Treasurer shall make no transfers from the General Revenue | ||||||
8 | Fund to the Coal Technology Development Assistance Fund. | ||||||
9 | (Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19; | ||||||
10 | 101-636, eff. 6-10-20.)
| ||||||
11 | Section 3-75. The Small Business Development Act is | ||||||
12 | amended by changing Section 9-10 as follows:
| ||||||
13 | (30 ILCS 750/9-10) (from Ch. 127, par. 2709-10)
| ||||||
14 | Sec. 9-10. Federal Programs. | ||||||
15 | (a) The Department is
authorized to accept and expend | ||||||
16 | federal moneys monies pursuant to
this Article except that the | ||||||
17 | terms and conditions hereunder
which are inconsistent with , or | ||||||
18 | prohibited by , or more restrictive than the federal
| ||||||
19 | authorization under which such moneys monies are made | ||||||
20 | available
shall not apply with respect to the expenditure of | ||||||
21 | such
moneys monies . | ||||||
22 | (b) The Department is authorized to receive and expend | ||||||
23 | federal funds made available pursuant to the federal State | ||||||
24 | Small Business Credit Initiative Act of 2010 as amended by |
| |||||||
| |||||||
1 | Section 3301 of the federal American Rescue Plan Act of 2021, | ||||||
2 | enacted in response to the COVID-19 public health emergency. | ||||||
3 | (1) Such funds may be deposited into the State Small | ||||||
4 | Business Credit Initiative Fund and may be used by the | ||||||
5 | Department, subject to appropriation, for any permitted | ||||||
6 | purposes in accordance with the federal State Small | ||||||
7 | Business Credit Initiative Act of 2010 as amended by | ||||||
8 | Section 3301 of the federal American Rescue Plan Act of | ||||||
9 | 2021 and any related federal guidance. | ||||||
10 | (2) Permitted purposes include to provide support to | ||||||
11 | small businesses responding to and recovering from the | ||||||
12 | economic effects of the COVID–19 pandemic, to ensure | ||||||
13 | business enterprises owned and controlled by socially and | ||||||
14 | economically disadvantaged individuals have access to | ||||||
15 | credit and investments, to provide technical assistance to | ||||||
16 | help small businesses applying for various support | ||||||
17 | programs, and to pay reasonable costs of administering the | ||||||
18 | initiative. | ||||||
19 | (3) Terms such as "business enterprise owned and | ||||||
20 | controlled by socially and economically disadvantaged | ||||||
21 | individuals", "socially and economically disadvantaged | ||||||
22 | individual" and "very small business", and any other terms | ||||||
23 | defined in the federal State Small Business Credit | ||||||
24 | Initiative Act of 2010 as amended by Section 3301 of the | ||||||
25 | federal American Rescue Plan Act of 2021 and any related | ||||||
26 | federal guidance, have the same meaning for purposes of |
| |||||||
| |||||||
1 | the Department's implementation of this initiative. The | ||||||
2 | term "small business" includes both for-profit and | ||||||
3 | not-for-profit business enterprises to the extent | ||||||
4 | permitted by federal law and guidance. | ||||||
5 | (4) The Department may use such funds to enter into | ||||||
6 | technical assistance agreements and other agreements with | ||||||
7 | both for-profit and not-for-profit business enterprises | ||||||
8 | and may provide technical assistance to small businesses | ||||||
9 | to the extent permitted by federal law and guidance.
| ||||||
10 | (Source: P.A. 84-109.)
| ||||||
11 | Section 3-80. The Illinois Income Tax Act is amended by | ||||||
12 | changing Section 901 as follows:
| ||||||
13 | (35 ILCS 5/901)
| ||||||
14 | (Text of Section without the changes made by P.A. 101-8, | ||||||
15 | which did not take effect (see Section 99 of P.A. 101-8)) | ||||||
16 | Sec. 901. Collection authority. | ||||||
17 | (a) In general. The Department shall collect the taxes | ||||||
18 | imposed by this Act. The Department
shall collect certified | ||||||
19 | past due child support amounts under Section 2505-650
of the | ||||||
20 | Department of Revenue Law of the
Civil Administrative Code of | ||||||
21 | Illinois. Except as
provided in subsections (b), (c), (e), | ||||||
22 | (f), (g), and (h) of this Section, money collected
pursuant to | ||||||
23 | subsections (a) and (b) of Section 201 of this Act shall be
| ||||||
24 | paid into the General Revenue Fund in the State treasury; |
| |||||||
| |||||||
1 | money
collected pursuant to subsections (c) and (d) of Section | ||||||
2 | 201 of this Act
shall be paid into the Personal Property Tax | ||||||
3 | Replacement Fund, a special
fund in the State Treasury; and | ||||||
4 | money collected under Section 2505-650 of the
Department of | ||||||
5 | Revenue Law of the
Civil Administrative Code of Illinois shall | ||||||
6 | be paid
into the
Child Support Enforcement Trust Fund, a | ||||||
7 | special fund outside the State
Treasury, or
to the State
| ||||||
8 | Disbursement Unit established under Section 10-26 of the | ||||||
9 | Illinois Public Aid
Code, as directed by the Department of | ||||||
10 | Healthcare and Family Services. | ||||||
11 | (b) Local Government Distributive Fund. Beginning August | ||||||
12 | 1, 2017, the Treasurer shall transfer each month from the | ||||||
13 | General Revenue Fund to the Local Government Distributive Fund | ||||||
14 | an amount equal to the sum of (i) 6.06% (10% of the ratio of | ||||||
15 | the 3% individual income tax rate prior to 2011 to the 4.95% | ||||||
16 | individual income tax rate after July 1, 2017) of the net | ||||||
17 | revenue realized from the tax imposed by subsections (a) and | ||||||
18 | (b) of Section 201 of this Act upon individuals, trusts, and | ||||||
19 | estates during the preceding month and (ii) 6.85% (10% of the | ||||||
20 | ratio of the 4.8% corporate income tax rate prior to 2011 to | ||||||
21 | the 7% corporate income tax rate after July 1, 2017) of the net | ||||||
22 | revenue realized from the tax imposed by subsections (a) and | ||||||
23 | (b) of Section 201 of this Act upon corporations during the | ||||||
24 | preceding month. Net revenue realized for a month shall be | ||||||
25 | defined as the
revenue from the tax imposed by subsections (a) | ||||||
26 | and (b) of Section 201 of this
Act which is deposited in the |
| |||||||
| |||||||
1 | General Revenue Fund, the Education Assistance
Fund, the | ||||||
2 | Income Tax Surcharge Local Government Distributive Fund, the | ||||||
3 | Fund for the Advancement of Education, and the Commitment to | ||||||
4 | Human Services Fund during the
month minus the amount paid out | ||||||
5 | of the General Revenue Fund in State warrants
during that same | ||||||
6 | month as refunds to taxpayers for overpayment of liability
| ||||||
7 | under the tax imposed by subsections (a) and (b) of Section 201 | ||||||
8 | of this Act. | ||||||
9 | Notwithstanding any provision of law to the contrary, | ||||||
10 | beginning on July 6, 2017 (the effective date of Public Act | ||||||
11 | 100-23), those amounts required under this subsection (b) to | ||||||
12 | be transferred by the Treasurer into the Local Government | ||||||
13 | Distributive Fund from the General Revenue Fund shall be | ||||||
14 | directly deposited into the Local Government Distributive Fund | ||||||
15 | as the revenue is realized from the tax imposed by subsections | ||||||
16 | (a) and (b) of Section 201 of this Act. | ||||||
17 | For State fiscal year 2020 only, notwithstanding any | ||||||
18 | provision of law to the contrary, the total amount of revenue | ||||||
19 | and deposits under this Section attributable to revenues | ||||||
20 | realized during State fiscal year 2020 shall be reduced by 5%. | ||||||
21 | (c) Deposits Into Income Tax Refund Fund. | ||||||
22 | (1) Beginning on January 1, 1989 and thereafter, the | ||||||
23 | Department shall
deposit a percentage of the amounts | ||||||
24 | collected pursuant to subsections (a)
and (b)(1), (2), and | ||||||
25 | (3) of Section 201 of this Act into a fund in the State
| ||||||
26 | treasury known as the Income Tax Refund Fund. Beginning |
| |||||||
| |||||||
1 | with State fiscal year 1990 and for each fiscal year
| ||||||
2 | thereafter, the percentage deposited into the Income Tax | ||||||
3 | Refund Fund during a
fiscal year shall be the Annual | ||||||
4 | Percentage. For fiscal year 2011, the Annual Percentage | ||||||
5 | shall be 8.75%. For fiscal year 2012, the Annual | ||||||
6 | Percentage shall be 8.75%. For fiscal year 2013, the | ||||||
7 | Annual Percentage shall be 9.75%. For fiscal year 2014, | ||||||
8 | the Annual Percentage shall be 9.5%. For fiscal year 2015, | ||||||
9 | the Annual Percentage shall be 10%. For fiscal year 2018, | ||||||
10 | the Annual Percentage shall be 9.8%. For fiscal year 2019, | ||||||
11 | the Annual Percentage shall be 9.7%. For fiscal year 2020, | ||||||
12 | the Annual Percentage shall be 9.5%. For fiscal year 2021, | ||||||
13 | the Annual Percentage shall be 9%. For fiscal year 2022, | ||||||
14 | the Annual Percentage shall be 9.25%. For all other
fiscal | ||||||
15 | years, the
Annual Percentage shall be calculated as a | ||||||
16 | fraction, the numerator of which
shall be the amount of | ||||||
17 | refunds approved for payment by the Department during
the | ||||||
18 | preceding fiscal year as a result of overpayment of tax | ||||||
19 | liability under
subsections (a) and (b)(1), (2), and (3) | ||||||
20 | of Section 201 of this Act plus the
amount of such refunds | ||||||
21 | remaining approved but unpaid at the end of the
preceding | ||||||
22 | fiscal year, minus the amounts transferred into the Income | ||||||
23 | Tax
Refund Fund from the Tobacco Settlement Recovery Fund, | ||||||
24 | and
the denominator of which shall be the amounts which | ||||||
25 | will be collected pursuant
to subsections (a) and (b)(1), | ||||||
26 | (2), and (3) of Section 201 of this Act during
the |
| |||||||
| |||||||
1 | preceding fiscal year; except that in State fiscal year | ||||||
2 | 2002, the Annual
Percentage shall in no event exceed 7.6%. | ||||||
3 | The Director of Revenue shall
certify the Annual | ||||||
4 | Percentage to the Comptroller on the last business day of
| ||||||
5 | the fiscal year immediately preceding the fiscal year for | ||||||
6 | which it is to be
effective. | ||||||
7 | (2) Beginning on January 1, 1989 and thereafter, the | ||||||
8 | Department shall
deposit a percentage of the amounts | ||||||
9 | collected pursuant to subsections (a)
and (b)(6), (7), and | ||||||
10 | (8), (c) and (d) of Section 201
of this Act into a fund in | ||||||
11 | the State treasury known as the Income Tax
Refund Fund. | ||||||
12 | Beginning
with State fiscal year 1990 and for each fiscal | ||||||
13 | year thereafter, the
percentage deposited into the Income | ||||||
14 | Tax Refund Fund during a fiscal year
shall be the Annual | ||||||
15 | Percentage. For fiscal year 2011, the Annual Percentage | ||||||
16 | shall be 17.5%. For fiscal year 2012, the Annual | ||||||
17 | Percentage shall be 17.5%. For fiscal year 2013, the | ||||||
18 | Annual Percentage shall be 14%. For fiscal year 2014, the | ||||||
19 | Annual Percentage shall be 13.4%. For fiscal year 2015, | ||||||
20 | the Annual Percentage shall be 14%. For fiscal year 2018, | ||||||
21 | the Annual Percentage shall be 17.5%. For fiscal year | ||||||
22 | 2019, the Annual Percentage shall be 15.5%. For fiscal | ||||||
23 | year 2020, the Annual Percentage shall be 14.25%. For | ||||||
24 | fiscal year 2021, the Annual Percentage shall be 14%. For | ||||||
25 | fiscal year 2022, the Annual Percentage shall be 15%. For | ||||||
26 | all other fiscal years, the Annual
Percentage shall be |
| |||||||
| |||||||
1 | calculated
as a fraction, the numerator of which shall be | ||||||
2 | the amount of refunds
approved for payment by the | ||||||
3 | Department during the preceding fiscal year as
a result of | ||||||
4 | overpayment of tax liability under subsections (a) and | ||||||
5 | (b)(6),
(7), and (8), (c) and (d) of Section 201 of this | ||||||
6 | Act plus the
amount of such refunds remaining approved but | ||||||
7 | unpaid at the end of the
preceding fiscal year, and the | ||||||
8 | denominator of
which shall be the amounts which will be | ||||||
9 | collected pursuant to subsections (a)
and (b)(6), (7), and | ||||||
10 | (8), (c) and (d) of Section 201 of this Act during the
| ||||||
11 | preceding fiscal year; except that in State fiscal year | ||||||
12 | 2002, the Annual
Percentage shall in no event exceed 23%. | ||||||
13 | The Director of Revenue shall
certify the Annual | ||||||
14 | Percentage to the Comptroller on the last business day of
| ||||||
15 | the fiscal year immediately preceding the fiscal year for | ||||||
16 | which it is to be
effective. | ||||||
17 | (3) The Comptroller shall order transferred and the | ||||||
18 | Treasurer shall
transfer from the Tobacco Settlement | ||||||
19 | Recovery Fund to the Income Tax Refund
Fund (i) | ||||||
20 | $35,000,000 in January, 2001, (ii) $35,000,000 in January, | ||||||
21 | 2002, and
(iii) $35,000,000 in January, 2003. | ||||||
22 | (d) Expenditures from Income Tax Refund Fund. | ||||||
23 | (1) Beginning January 1, 1989, money in the Income Tax | ||||||
24 | Refund Fund
shall be expended exclusively for the purpose | ||||||
25 | of paying refunds resulting
from overpayment of tax | ||||||
26 | liability under Section 201 of this Act
and for
making |
| |||||||
| |||||||
1 | transfers pursuant to this subsection (d). | ||||||
2 | (2) The Director shall order payment of refunds | ||||||
3 | resulting from
overpayment of tax liability under Section | ||||||
4 | 201 of this Act from the
Income Tax Refund Fund only to the | ||||||
5 | extent that amounts collected pursuant
to Section 201 of | ||||||
6 | this Act and transfers pursuant to this subsection (d)
and | ||||||
7 | item (3) of subsection (c) have been deposited and | ||||||
8 | retained in the
Fund. | ||||||
9 | (3) As soon as possible after the end of each fiscal | ||||||
10 | year, the Director
shall
order transferred and the State | ||||||
11 | Treasurer and State Comptroller shall
transfer from the | ||||||
12 | Income Tax Refund Fund to the Personal Property Tax
| ||||||
13 | Replacement Fund an amount, certified by the Director to | ||||||
14 | the Comptroller,
equal to the excess of the amount | ||||||
15 | collected pursuant to subsections (c) and
(d) of Section | ||||||
16 | 201 of this Act deposited into the Income Tax Refund Fund
| ||||||
17 | during the fiscal year over the amount of refunds | ||||||
18 | resulting from
overpayment of tax liability under | ||||||
19 | subsections (c) and (d) of Section 201
of this Act paid | ||||||
20 | from the Income Tax Refund Fund during the fiscal year. | ||||||
21 | (4) As soon as possible after the end of each fiscal | ||||||
22 | year, the Director shall
order transferred and the State | ||||||
23 | Treasurer and State Comptroller shall
transfer from the | ||||||
24 | Personal Property Tax Replacement Fund to the Income Tax
| ||||||
25 | Refund Fund an amount, certified by the Director to the | ||||||
26 | Comptroller, equal
to the excess of the amount of refunds |
| |||||||
| |||||||
1 | resulting from overpayment of tax
liability under | ||||||
2 | subsections (c) and (d) of Section 201 of this Act paid
| ||||||
3 | from the Income Tax Refund Fund during the fiscal year | ||||||
4 | over the amount
collected pursuant to subsections (c) and | ||||||
5 | (d) of Section 201 of this Act
deposited into the Income | ||||||
6 | Tax Refund Fund during the fiscal year. | ||||||
7 | (4.5) As soon as possible after the end of fiscal year | ||||||
8 | 1999 and of each
fiscal year
thereafter, the Director | ||||||
9 | shall order transferred and the State Treasurer and
State | ||||||
10 | Comptroller shall transfer from the Income Tax Refund Fund | ||||||
11 | to the General
Revenue Fund any surplus remaining in the | ||||||
12 | Income Tax Refund Fund as of the end
of such fiscal year; | ||||||
13 | excluding for fiscal years 2000, 2001, and 2002
amounts | ||||||
14 | attributable to transfers under item (3) of subsection (c) | ||||||
15 | less refunds
resulting from the earned income tax credit. | ||||||
16 | (5) This Act shall constitute an irrevocable and | ||||||
17 | continuing
appropriation from the Income Tax Refund Fund | ||||||
18 | for the purpose of paying
refunds upon the order of the | ||||||
19 | Director in accordance with the provisions of
this | ||||||
20 | Section. | ||||||
21 | (e) Deposits into the Education Assistance Fund and the | ||||||
22 | Income Tax
Surcharge Local Government Distributive Fund. On | ||||||
23 | July 1, 1991, and thereafter, of the amounts collected | ||||||
24 | pursuant to
subsections (a) and (b) of Section 201 of this Act, | ||||||
25 | minus deposits into the
Income Tax Refund Fund, the Department | ||||||
26 | shall deposit 7.3% into the
Education Assistance Fund in the |
| |||||||
| |||||||
1 | State Treasury. Beginning July 1, 1991,
and continuing through | ||||||
2 | January 31, 1993, of the amounts collected pursuant to
| ||||||
3 | subsections (a) and (b) of Section 201 of the Illinois Income | ||||||
4 | Tax Act, minus
deposits into the Income Tax Refund Fund, the | ||||||
5 | Department shall deposit 3.0%
into the Income Tax Surcharge | ||||||
6 | Local Government Distributive Fund in the State
Treasury. | ||||||
7 | Beginning February 1, 1993 and continuing through June 30, | ||||||
8 | 1993, of
the amounts collected pursuant to subsections (a) and | ||||||
9 | (b) of Section 201 of the
Illinois Income Tax Act, minus | ||||||
10 | deposits into the Income Tax Refund Fund, the
Department shall | ||||||
11 | deposit 4.4% into the Income Tax Surcharge Local Government
| ||||||
12 | Distributive Fund in the State Treasury. Beginning July 1, | ||||||
13 | 1993, and
continuing through June 30, 1994, of the amounts | ||||||
14 | collected under subsections
(a) and (b) of Section 201 of this | ||||||
15 | Act, minus deposits into the Income Tax
Refund Fund, the | ||||||
16 | Department shall deposit 1.475% into the Income Tax Surcharge
| ||||||
17 | Local Government Distributive Fund in the State Treasury. | ||||||
18 | (f) Deposits into the Fund for the Advancement of | ||||||
19 | Education. Beginning February 1, 2015, the Department shall | ||||||
20 | deposit the following portions of the revenue realized from | ||||||
21 | the tax imposed upon individuals, trusts, and estates by | ||||||
22 | subsections (a) and (b) of Section 201 of this Act, minus | ||||||
23 | deposits into the Income Tax Refund Fund, into the Fund for the | ||||||
24 | Advancement of Education: | ||||||
25 | (1) beginning February 1, 2015, and prior to February | ||||||
26 | 1, 2025, 1/30; and |
| |||||||
| |||||||
1 | (2) beginning February 1, 2025, 1/26. | ||||||
2 | If the rate of tax imposed by subsection (a) and (b) of | ||||||
3 | Section 201 is reduced pursuant to Section 201.5 of this Act, | ||||||
4 | the Department shall not make the deposits required by this | ||||||
5 | subsection (f) on or after the effective date of the | ||||||
6 | reduction. | ||||||
7 | (g) Deposits into the Commitment to Human Services Fund. | ||||||
8 | Beginning February 1, 2015, the Department shall deposit the | ||||||
9 | following portions of the revenue realized from the tax | ||||||
10 | imposed upon individuals, trusts, and estates by subsections | ||||||
11 | (a) and (b) of Section 201 of this Act, minus deposits into the | ||||||
12 | Income Tax Refund Fund, into the Commitment to Human Services | ||||||
13 | Fund: | ||||||
14 | (1) beginning February 1, 2015, and prior to February | ||||||
15 | 1, 2025, 1/30; and | ||||||
16 | (2) beginning February 1, 2025, 1/26. | ||||||
17 | If the rate of tax imposed by subsection (a) and (b) of | ||||||
18 | Section 201 is reduced pursuant to Section 201.5 of this Act, | ||||||
19 | the Department shall not make the deposits required by this | ||||||
20 | subsection (g) on or after the effective date of the | ||||||
21 | reduction. | ||||||
22 | (h) Deposits into the Tax Compliance and Administration | ||||||
23 | Fund. Beginning on the first day of the first calendar month to | ||||||
24 | occur on or after August 26, 2014 (the effective date of Public | ||||||
25 | Act 98-1098), each month the Department shall pay into the Tax | ||||||
26 | Compliance and Administration Fund, to be used, subject to |
| |||||||
| |||||||
1 | appropriation, to fund additional auditors and compliance | ||||||
2 | personnel at the Department, an amount equal to 1/12 of 5% of | ||||||
3 | the cash receipts collected during the preceding fiscal year | ||||||
4 | by the Audit Bureau of the Department from the tax imposed by | ||||||
5 | subsections (a), (b), (c), and (d) of Section 201 of this Act, | ||||||
6 | net of deposits into the Income Tax Refund Fund made from those | ||||||
7 | cash receipts. | ||||||
8 | (Source: P.A. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17; | ||||||
9 | 100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. | ||||||
10 | 8-14-18; 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19; 101-81, | ||||||
11 | eff. 7-12-19; 101-636, eff. 6-10-20 .)
| ||||||
12 | Section 3-85. The Illinois Pension Code is amended by | ||||||
13 | changing Section 21-109.1 as follows:
| ||||||
14 | (40 ILCS 5/21-109.1) (from Ch. 108 1/2, par. 21-109.1)
| ||||||
15 | Sec. 21-109.1.
(a) Notwithstanding any law to the | ||||||
16 | contrary, State
agencies, as defined in the State Auditing | ||||||
17 | Act, shall remit to the
Comptroller all contributions required | ||||||
18 | under subchapters A, B and C
of the Federal Insurance | ||||||
19 | Contributions Act, at the rates and at the times
specified in | ||||||
20 | that Act, for wages paid on or after January 1, 1987 on a
| ||||||
21 | warrant of the State Comptroller.
| ||||||
22 | (b) The Comptroller shall establish a fund to be known as | ||||||
23 | the Social
Security Administration Fund, with the State | ||||||
24 | Treasurer as ex officio
custodian. Contributions and other |
| |||||||
| |||||||
1 | monies received by the Comptroller for
the purposes of the | ||||||
2 | Federal Insurance Contributions Act shall either be
directly | ||||||
3 | remitted to the U.S. Secretary of the Treasury or be held in
| ||||||
4 | trust in such fund, and shall be paid upon the order of the | ||||||
5 | Comptroller for:
| ||||||
6 | (1) payment of amounts required to be paid to the U. S. | ||||||
7 | Secretary of the
Treasury in the amounts and at the times | ||||||
8 | specified in the Federal Insurance
Contributions Act; and
| ||||||
9 | (2) payment of refunds for overpayments which are not | ||||||
10 | otherwise
adjustable.
| ||||||
11 | (c) The Comptroller may collect from a State agency the | ||||||
12 | actual or
anticipated amount of any interest and late charges | ||||||
13 | arising from the State
agency's failure to collect and remit | ||||||
14 | to the Comptroller contributions as
required by the Federal | ||||||
15 | Insurance Contributions Act. Such interest and
charges shall | ||||||
16 | be due and payable upon receipt of notice thereof from the
| ||||||
17 | Comptroller.
| ||||||
18 | (d) The Comptroller shall pay to the U. S. Secretary of the | ||||||
19 | Treasury
such amounts at such times as may be required under | ||||||
20 | the Federal Insurance
Contributions Act. | ||||||
21 | (e) The Comptroller may direct and the State Treasurer | ||||||
22 | shall transfer amounts from the Social Security Administration | ||||||
23 | Fund into the Capital Facility and Technology Modernization | ||||||
24 | Fund as the Comptroller deems necessary. The Comptroller may | ||||||
25 | direct and the State Treasurer shall transfer any such amounts | ||||||
26 | so transferred to the Capital Facility and Technology |
| |||||||
| |||||||
1 | Modernization Fund back to the Social Security Administration | ||||||
2 | Fund at any time.
| ||||||
3 | (Source: P.A. 86-657; 87-11.)
| ||||||
4 | Section 3-90. The Fair and Exposition Authority | ||||||
5 | Reconstruction Act is amended by changing Section 8 as | ||||||
6 | follows:
| ||||||
7 | (70 ILCS 215/8) (from Ch. 85, par. 1250.8)
| ||||||
8 | Sec. 8. Appropriations may be made
from time to time by the | ||||||
9 | General Assembly to the Metropolitan Pier and
Exposition | ||||||
10 | Authority for the payment of principal and interest of bonds | ||||||
11 | of
the Authority issued under the provisions of this Act and | ||||||
12 | for any other
lawful purpose of the Authority. Any and all of | ||||||
13 | the funds so received shall
be kept separate and apart from any | ||||||
14 | and all other funds of the Authority.
After there has been paid | ||||||
15 | into the Metropolitan Fair and Exposition
Authority | ||||||
16 | Reconstruction Fund in the State Treasury sufficient money,
| ||||||
17 | pursuant to this Section and Sections 2 and 29 of the Cigarette | ||||||
18 | Tax Act, to
retire all bonds payable from that Fund, the taxes | ||||||
19 | derived from Section 28
of the Illinois Horse Racing Act of | ||||||
20 | 1975 which were required to be paid
into that Fund pursuant to | ||||||
21 | that Act shall thereafter be paid into the
General Revenue | ||||||
22 | Fund Metropolitan Exposition, Auditorium and Office Building | ||||||
23 | Fund in the
State Treasury.
| ||||||
24 | (Source: P.A. 94-91, eff. 7-1-05.)
|
| |||||||
| |||||||
1 | Section 3-95. The School Code is amended by changing | ||||||
2 | Sections 2-3.117, 10-17a, and 10-22.36 as follows:
| ||||||
3 | (105 ILCS 5/2-3.117)
| ||||||
4 | Sec. 2-3.117. School Technology Program.
| ||||||
5 | (a) The State Board of Education is authorized to provide | ||||||
6 | technology-based
learning resources to school districts to | ||||||
7 | improve
educational opportunities and student achievement | ||||||
8 | throughout the State. These resources may include | ||||||
9 | reimbursements for the cost of tuition incurred by a school | ||||||
10 | district for approved online courses accessed through the | ||||||
11 | State Board of Education's Illinois Virtual Course Catalog | ||||||
12 | Program. | ||||||
13 | (1) A school district shall be eligible for | ||||||
14 | reimbursement for the cost of each virtual class accessed | ||||||
15 | through the Illinois Virtual Course Catalog program and | ||||||
16 | successfully completed by a student of the school | ||||||
17 | district, to the extent appropriated funds are available | ||||||
18 | for such reimbursements. | ||||||
19 | (2) A school district shall claim reimbursement on | ||||||
20 | forms and through a process prescribed by the State Board | ||||||
21 | of Education.
| ||||||
22 | (b) The State Board of Education is authorized, to the | ||||||
23 | extent funds are
available, to establish a statewide support | ||||||
24 | system for information,
professional development, technical |
| |||||||
| |||||||
1 | assistance, network design consultation,
leadership, | ||||||
2 | technology planning consultation, and information exchange; to
| ||||||
3 | expand school district connectivity; and to increase the | ||||||
4 | quantity and quality
of student and educator access to on-line | ||||||
5 | resources, experts, and
communications avenues from moneys | ||||||
6 | appropriated for the purposes of this
Section.
| ||||||
7 | (b-5) The State Board of Education may enter into | ||||||
8 | intergovernmental
contracts or agreements with other State | ||||||
9 | agencies, public community colleges,
public libraries, public | ||||||
10 | and private colleges and universities, museums on
public land, | ||||||
11 | and other public
agencies in the areas of technology, | ||||||
12 | telecommunications, and information
access, under such terms | ||||||
13 | as the parties may agree, provided that those
contracts and | ||||||
14 | agreements are in compliance with the Department of Central
| ||||||
15 | Management Services' mandate to provide telecommunications | ||||||
16 | services to all
State agencies.
| ||||||
17 | (c) (Blank).
| ||||||
18 | (d) (Blank).
| ||||||
19 | (Source: P.A. 95-793, eff. 1-1-09.)
| ||||||
20 | (105 ILCS 5/10-17a) (from Ch. 122, par. 10-17a)
| ||||||
21 | Sec. 10-17a. State, school district, and school report | ||||||
22 | cards.
| ||||||
23 | (1) By October 31, 2013 and October 31 of each subsequent | ||||||
24 | school year, the State Board of Education, through the State | ||||||
25 | Superintendent of Education, shall prepare a State report |
| |||||||
| |||||||
1 | card, school district report cards, and school report cards, | ||||||
2 | and shall by the most economic means provide to each school
| ||||||
3 | district in this State, including special charter districts | ||||||
4 | and districts
subject to the provisions of Article 34, the | ||||||
5 | report cards for the school district and each of its schools. | ||||||
6 | Because of the impacts of the COVID-19 public health emergency | ||||||
7 | during school year 2020-2021, the State Board of Education | ||||||
8 | shall have until December 31, 2021 to prepare and provide the | ||||||
9 | report cards that would otherwise be due by October 31, 2021. | ||||||
10 | (2) In addition to any information required by federal | ||||||
11 | law, the State Superintendent shall determine the indicators | ||||||
12 | and presentation of the school report card, which must | ||||||
13 | include, at a minimum, the most current data collected and | ||||||
14 | maintained by the State Board of Education related to the | ||||||
15 | following: | ||||||
16 | (A) school characteristics and student demographics, | ||||||
17 | including average class size, average teaching experience, | ||||||
18 | student racial/ethnic breakdown, and the percentage of | ||||||
19 | students classified as low-income; the percentage of | ||||||
20 | students classified as English learners; the percentage of | ||||||
21 | students who have individualized education plans or 504 | ||||||
22 | plans that provide for special education services; the | ||||||
23 | number and percentage of all students who have been | ||||||
24 | assessed for placement in a gifted education or advanced | ||||||
25 | academic program and, of those students: (i) the racial | ||||||
26 | and ethnic breakdown, (ii) the percentage who are |
| |||||||
| |||||||
1 | classified as low-income, and (iii) the number and | ||||||
2 | percentage of students who received direct instruction | ||||||
3 | from a teacher who holds a gifted education endorsement | ||||||
4 | and, of those students, the percentage who are classified | ||||||
5 | as low-income; the percentage of students scoring at the | ||||||
6 | "exceeds expectations" level on the assessments required | ||||||
7 | under Section 2-3.64a-5 of this Code; the percentage of | ||||||
8 | students who annually transferred in or out of the school | ||||||
9 | district; average daily attendance; the per-pupil | ||||||
10 | operating expenditure of the school district; and the | ||||||
11 | per-pupil State average operating expenditure for the | ||||||
12 | district type (elementary, high school, or unit); | ||||||
13 | (B) curriculum information, including, where | ||||||
14 | applicable, Advanced Placement, International | ||||||
15 | Baccalaureate or equivalent courses, dual enrollment | ||||||
16 | courses, foreign language classes, computer science | ||||||
17 | courses, school personnel resources (including Career | ||||||
18 | Technical Education teachers), before and after school | ||||||
19 | programs, extracurricular activities, subjects in which | ||||||
20 | elective classes are offered, health and wellness | ||||||
21 | initiatives (including the average number of days of | ||||||
22 | Physical Education per week per student), approved | ||||||
23 | programs of study, awards received, community | ||||||
24 | partnerships, and special programs such as programming for | ||||||
25 | the gifted and talented, students with disabilities, and | ||||||
26 | work-study students; |
| |||||||
| |||||||
1 | (C) student outcomes, including, where applicable, the | ||||||
2 | percentage of students deemed proficient on assessments of | ||||||
3 | State standards, the percentage of students in the eighth | ||||||
4 | grade who pass Algebra, the percentage of students who | ||||||
5 | participated in workplace learning experiences, the | ||||||
6 | percentage of students enrolled in post-secondary | ||||||
7 | institutions (including colleges, universities, community | ||||||
8 | colleges, trade/vocational schools, and training programs | ||||||
9 | leading to career certification within 2 semesters of high | ||||||
10 | school graduation), the percentage of students graduating | ||||||
11 | from high school who are college and career ready, and the | ||||||
12 | percentage of graduates enrolled in community colleges, | ||||||
13 | colleges, and universities who are in one or more courses | ||||||
14 | that the community college, college, or university | ||||||
15 | identifies as a developmental course; | ||||||
16 | (D) student progress, including, where applicable, the | ||||||
17 | percentage of students in the ninth grade who have earned | ||||||
18 | 5 credits or more without failing more than one core | ||||||
19 | class, a measure of students entering kindergarten ready | ||||||
20 | to learn, a measure of growth, and the percentage of | ||||||
21 | students who enter high school on track for college and | ||||||
22 | career readiness; | ||||||
23 | (E) the school environment, including, where | ||||||
24 | applicable, the percentage of students with less than 10 | ||||||
25 | absences in a school year, the percentage of teachers with | ||||||
26 | less than 10 absences in a school year for reasons other |
| |||||||
| |||||||
1 | than professional development, leaves taken pursuant to | ||||||
2 | the federal Family Medical Leave Act of 1993, long-term | ||||||
3 | disability, or parental leaves, the 3-year average of the | ||||||
4 | percentage of teachers returning to the school from the | ||||||
5 | previous year, the number of different principals at the | ||||||
6 | school in the last 6 years, the number of teachers who hold | ||||||
7 | a gifted education endorsement, the process and criteria | ||||||
8 | used by the district to determine whether a student is | ||||||
9 | eligible for participation in a gifted education program | ||||||
10 | or advanced academic program and the manner in which | ||||||
11 | parents and guardians are made aware of the process and | ||||||
12 | criteria, 2 or more indicators from any school climate | ||||||
13 | survey selected or approved by the State and administered | ||||||
14 | pursuant to Section 2-3.153 of this Code, with the same or | ||||||
15 | similar indicators included on school report cards for all | ||||||
16 | surveys selected or approved by the State pursuant to | ||||||
17 | Section 2-3.153 of this Code, and the combined percentage | ||||||
18 | of teachers rated as proficient or excellent in their most | ||||||
19 | recent evaluation; | ||||||
20 | (F) a school district's and its individual schools' | ||||||
21 | balanced accountability measure, in accordance with | ||||||
22 | Section 2-3.25a of this Code; | ||||||
23 | (G) the total and per pupil normal cost amount the | ||||||
24 | State contributed to the Teachers' Retirement System of | ||||||
25 | the State of Illinois in the prior fiscal year for the | ||||||
26 | school's employees, which shall be reported to the State |
| |||||||
| |||||||
1 | Board of Education by the Teachers' Retirement System of | ||||||
2 | the State of Illinois; | ||||||
3 | (H) for a school district organized under Article 34 | ||||||
4 | of this Code only, State contributions to the Public | ||||||
5 | School Teachers' Pension and Retirement Fund of Chicago | ||||||
6 | and State contributions for health care for employees of | ||||||
7 | that school district; | ||||||
8 | (I) a school district's Final Percent of Adequacy, as | ||||||
9 | defined in paragraph (4) of subsection (f) of Section | ||||||
10 | 18-8.15 of this Code; | ||||||
11 | (J) a school district's Local Capacity Target, as | ||||||
12 | defined in paragraph (2) of subsection (c) of Section | ||||||
13 | 18-8.15 of this Code, displayed as a percentage amount; | ||||||
14 | (K) a school district's Real Receipts, as defined in | ||||||
15 | paragraph (1) of subsection (d) of Section 18-8.15 of this | ||||||
16 | Code, divided by a school district's Adequacy Target, as | ||||||
17 | defined in paragraph (1) of subsection (b) of Section | ||||||
18 | 18-8.15 of this Code, displayed as a percentage amount; | ||||||
19 | (L) a school district's administrative costs; | ||||||
20 | (M) whether or not the school has participated in the | ||||||
21 | Illinois Youth Survey. In this paragraph (M), "Illinois | ||||||
22 | Youth Survey" means a self-report survey, administered in | ||||||
23 | school settings every 2 years, designed to gather | ||||||
24 | information about health and social indicators, including | ||||||
25 | substance abuse patterns and the attitudes of students in | ||||||
26 | grades 8, 10, and 12; and |
| |||||||
| |||||||
1 | (N) whether the school offered its students career and | ||||||
2 | technical education opportunities. | ||||||
3 | The school report card shall also provide
information that | ||||||
4 | allows for comparing the current outcome, progress, and | ||||||
5 | environment data to the State average, to the school data from | ||||||
6 | the past 5 years, and to the outcomes, progress, and | ||||||
7 | environment of similar schools based on the type of school and | ||||||
8 | enrollment of low-income students, special education students, | ||||||
9 | and English learners.
| ||||||
10 | As used in this subsection (2): | ||||||
11 | "Administrative costs" means costs associated with | ||||||
12 | executive, administrative, or managerial functions within the | ||||||
13 | school district that involve planning, organizing, managing, | ||||||
14 | or directing the school district. | ||||||
15 | "Advanced academic program" means a course of study to | ||||||
16 | which students are assigned based on advanced cognitive | ||||||
17 | ability or advanced academic achievement compared to local age | ||||||
18 | peers and in which the curriculum is substantially | ||||||
19 | differentiated from the general curriculum to provide | ||||||
20 | appropriate challenge and pace. | ||||||
21 | "Computer science" means the study of computers and | ||||||
22 | algorithms, including their principles, their hardware and | ||||||
23 | software designs, their implementation, and their impact on | ||||||
24 | society. "Computer science" does not include the study of | ||||||
25 | everyday uses of computers and computer applications, such as | ||||||
26 | keyboarding or accessing the Internet. |
| |||||||
| |||||||
1 | "Gifted education" means educational services, including | ||||||
2 | differentiated curricula and instructional methods, designed | ||||||
3 | to meet the needs of gifted children as defined in Article 14A | ||||||
4 | of this Code. | ||||||
5 | For the purposes of paragraph (A) of this subsection (2), | ||||||
6 | "average daily attendance" means the average of the actual | ||||||
7 | number of attendance days during the previous school year for | ||||||
8 | any enrolled student who is subject to compulsory attendance | ||||||
9 | by Section 26-1 of this Code at each school and charter school. | ||||||
10 | (3) At the discretion of the State Superintendent, the | ||||||
11 | school district report card shall include a subset of the | ||||||
12 | information identified in paragraphs (A) through (E) of | ||||||
13 | subsection (2) of this Section, as well as information | ||||||
14 | relating to the operating expense per pupil and other finances | ||||||
15 | of the school district, and the State report card shall | ||||||
16 | include a subset of the information identified in paragraphs | ||||||
17 | (A) through (E) and paragraph (N) of subsection (2) of this | ||||||
18 | Section. The school district report card shall include the | ||||||
19 | average daily attendance, as that term is defined in | ||||||
20 | subsection (2) of this Section, of students who have | ||||||
21 | individualized education programs and students who have 504 | ||||||
22 | plans that provide for special education services within the | ||||||
23 | school district. | ||||||
24 | (4) Notwithstanding anything to the contrary in this | ||||||
25 | Section, in consultation with key education stakeholders, the | ||||||
26 | State Superintendent shall at any time have the discretion to |
| |||||||
| |||||||
1 | amend or update any and all metrics on the school, district, or | ||||||
2 | State report card. | ||||||
3 | (5) Annually, no more than 30 calendar days after receipt | ||||||
4 | of the school district and school report cards from the State | ||||||
5 | Superintendent of Education, each school district, including | ||||||
6 | special charter districts and districts subject to the | ||||||
7 | provisions of Article 34, shall present such report
cards at a | ||||||
8 | regular school board meeting subject to
applicable notice | ||||||
9 | requirements, post the report cards
on the
school district's | ||||||
10 | Internet web site, if the district maintains an Internet web
| ||||||
11 | site, make the report cards
available
to a newspaper of | ||||||
12 | general circulation serving the district, and, upon
request, | ||||||
13 | send the report cards
home to a parent (unless the district | ||||||
14 | does not maintain an Internet web site,
in which case
the | ||||||
15 | report card shall be sent home to parents without request). If | ||||||
16 | the
district posts the report card on its Internet web
site, | ||||||
17 | the district
shall send a
written notice home to parents | ||||||
18 | stating (i) that the report card is available on
the web site,
| ||||||
19 | (ii) the address of the web site, (iii) that a printed copy of | ||||||
20 | the report card
will be sent to
parents upon request, and (iv) | ||||||
21 | the telephone number that parents may
call to
request a | ||||||
22 | printed copy of the report card.
| ||||||
23 | (6) Nothing contained in Public Act 98-648 repeals, | ||||||
24 | supersedes, invalidates, or nullifies final decisions in | ||||||
25 | lawsuits pending on July 1, 2014 (the effective date of Public | ||||||
26 | Act 98-648) in Illinois courts involving the interpretation of |
| |||||||
| |||||||
1 | Public Act 97-8. | ||||||
2 | (Source: P.A. 100-227, eff. 8-18-17; 100-364, eff. 1-1-18; | ||||||
3 | 100-448, eff. 7-1-19; 100-465, eff. 8-31-17; 100-807, eff. | ||||||
4 | 8-10-18; 100-863, eff. 8-14-18; 100-1121, eff. 1-1-19; 101-68, | ||||||
5 | eff. 1-1-20; 101-81, eff. 7-12-19; 101-654, eff. 3-8-21.)
| ||||||
6 | (105 ILCS 5/10-22.36) (from Ch. 122, par. 10-22.36)
| ||||||
7 | Sec. 10-22.36. Buildings for school purposes. | ||||||
8 | (a) To build or purchase a building for school classroom | ||||||
9 | or
instructional purposes upon the approval of a majority of | ||||||
10 | the voters upon the
proposition at a referendum held for such | ||||||
11 | purpose or in accordance with
Section 17-2.11, 19-3.5, or | ||||||
12 | 19-3.10. The board may initiate such referendum by resolution.
| ||||||
13 | The board shall certify the resolution and proposition to the | ||||||
14 | proper
election authority for submission in accordance with | ||||||
15 | the general election law.
| ||||||
16 | The questions of building one or more new buildings for | ||||||
17 | school
purposes or office facilities, and issuing bonds for | ||||||
18 | the purpose of
borrowing money to purchase one or more | ||||||
19 | buildings or sites for such
buildings or office sites, to | ||||||
20 | build one or more new buildings for school
purposes or office | ||||||
21 | facilities or to make additions and improvements to
existing | ||||||
22 | school buildings, may be combined into one or more | ||||||
23 | propositions
on the ballot.
| ||||||
24 | Before erecting, or purchasing or remodeling such a | ||||||
25 | building the
board shall submit the plans and specifications |
| |||||||
| |||||||
1 | respecting heating,
ventilating, lighting, seating, water | ||||||
2 | supply, toilets and safety against
fire to the regional | ||||||
3 | superintendent of schools having supervision and
control over | ||||||
4 | the district, for approval in accordance with Section 2-3.12.
| ||||||
5 | Notwithstanding any of the foregoing, no referendum shall | ||||||
6 | be required
if the purchase, construction, or building of any
| ||||||
7 | such
building (1) occurs while the building is being
leased by | ||||||
8 | the school district or (2) is paid with (A) funds
derived from | ||||||
9 | the sale or disposition of other buildings, land, or
| ||||||
10 | structures of the school district or (B) funds received (i) as | ||||||
11 | a
grant under the
School Construction Law or (ii) as gifts or | ||||||
12 | donations,
provided that no funds to purchase, construct, or | ||||||
13 | build such building, other than lease
payments, are
derived | ||||||
14 | from the district's bonded indebtedness or the tax levy of
the
| ||||||
15 | district. | ||||||
16 | Notwithstanding any of the foregoing, no referendum shall | ||||||
17 | be required if the purchase, construction, or building of any | ||||||
18 | such building is paid with funds received from the County | ||||||
19 | School Facility and Resources Occupation Tax Law under Section | ||||||
20 | 5-1006.7 of the Counties Code or from the proceeds of bonds or | ||||||
21 | other debt obligations secured by revenues obtained from that | ||||||
22 | Law. | ||||||
23 | (b) Notwithstanding the provisions of subsection (a), for | ||||||
24 | any school district: (i) that is a tier 1 school, (ii) that has | ||||||
25 | a population of less than 50,000 inhabitants, (iii) whose | ||||||
26 | student population is between 5,800 and 6,300, (iv) in which |
| |||||||
| |||||||
1 | 57% to 62% of students are low-income, and (v) whose average | ||||||
2 | district spending is between $10,000 to $12,000 per pupil, | ||||||
3 | until July 1, 2025, no referendum shall be required if at least | ||||||
4 | 70% of the cost of the purchase, construction, or building of | ||||||
5 | any such building is paid, or will be paid, with funds received | ||||||
6 | or expected to be received as part of, or otherwise derived | ||||||
7 | from, the federal Consolidated Appropriations Act and the | ||||||
8 | federal American Rescue Plan Act of 2021. | ||||||
9 | For this subsection (b), the school board must hold at | ||||||
10 | least 2 public hearings, the sole purpose of which shall be to | ||||||
11 | discuss the decision to construct a school building and to | ||||||
12 | receive input from the community. The notice of each public | ||||||
13 | hearing that sets forth the time, date, place, and name or | ||||||
14 | description of the school building that the school board is | ||||||
15 | considering constructing must be provided at least 10 days | ||||||
16 | prior to the hearing by publication on the school board's | ||||||
17 | Internet website.
| ||||||
18 | (Source: P.A. 101-455, eff. 8-23-19.)
| ||||||
19 | Section 3-100. The Real Estate Appraiser Licensure Act of | ||||||
20 | 2002 is amended by changing Sections 25-5 and 25-20 as | ||||||
21 | follows:
| ||||||
22 | (225 ILCS 458/25-5)
| ||||||
23 | (Section scheduled to be repealed on January 1, 2022)
| ||||||
24 | Sec. 25-5. Appraisal Administration Fund; surcharge. The |
| |||||||
| |||||||
1 | Appraisal
Administration Fund is created as a special fund in | ||||||
2 | the State Treasury. All
fees, fines, and penalties received by | ||||||
3 | the Department
under this Act shall be deposited into the | ||||||
4 | Appraisal Administration Fund.
Also, moneys received from any | ||||||
5 | federal financial assistance or any gift, grant, or donation | ||||||
6 | may be deposited into the Appraisal Administration Fund. All | ||||||
7 | earnings attributable to investment of funds in the Appraisal
| ||||||
8 | Administration Fund shall be credited to the Appraisal | ||||||
9 | Administration
Fund. Subject to appropriation, the
moneys in | ||||||
10 | the Appraisal Administration Fund shall be paid
to the | ||||||
11 | Department
for the expenses incurred by the Department
and the | ||||||
12 | Board in the administration of this Act. Moneys in the | ||||||
13 | Appraisal Administration Fund may be transferred to the | ||||||
14 | Professions Indirect Cost Fund as authorized under Section | ||||||
15 | 2105-300 of the Department of Professional Regulation Law of | ||||||
16 | the Civil Administrative Code of Illinois.
However, moneys in | ||||||
17 | the Appraisal Administration Fund received from any federal | ||||||
18 | financial assistance or any gift, grant, or donation shall be | ||||||
19 | used only in accordance with the requirements of the federal | ||||||
20 | financial assistance, gift, grant, or donation and may not be | ||||||
21 | transferred to the Professions Indirect Cost Fund.
| ||||||
22 | Upon the completion of any audit of the Department, as | ||||||
23 | prescribed by the Illinois State
Auditing Act, which shall | ||||||
24 | include an audit of the Appraisal Administration
Fund, the | ||||||
25 | Department
shall make the audit report open to inspection by | ||||||
26 | any interested person.
|
| |||||||
| |||||||
1 | (Source: P.A. 96-844, eff. 12-23-09 .)
| ||||||
2 | (225 ILCS 458/25-20)
| ||||||
3 | (Section scheduled to be repealed on January 1, 2022)
| ||||||
4 | Sec. 25-20. Department; powers and duties. The Department | ||||||
5 | of Financial and Professional Regulation
shall exercise the | ||||||
6 | powers and duties prescribed by the Civil Administrative
Code | ||||||
7 | of Illinois for the administration of licensing Acts and shall | ||||||
8 | exercise
such other powers and duties as are prescribed by | ||||||
9 | this Act for the
administration of this Act. The Department
| ||||||
10 | may contract with third parties for services
necessary for the | ||||||
11 | proper
administration of this Act, including without | ||||||
12 | limitation, investigators with
the proper knowledge, training,
| ||||||
13 | and skills to properly investigate complaints against real | ||||||
14 | estate appraisers.
| ||||||
15 | In addition, the Department may receive federal financial | ||||||
16 | assistance, either directly from the federal government or | ||||||
17 | indirectly through another source, public or private, for the | ||||||
18 | administration of this Act. The Department may also receive | ||||||
19 | transfers, gifts, grants, or donations from any source, public | ||||||
20 | or private, in the form of funds, services, equipment, | ||||||
21 | supplies, or materials. Any funds received pursuant to this | ||||||
22 | Section shall be deposited in the Appraisal Administration | ||||||
23 | Fund unless deposit in a different fund is otherwise mandated, | ||||||
24 | and shall be used in accordance with the requirements of the | ||||||
25 | federal financial assistance, gift, grant, or donation for |
| |||||||
| |||||||
1 | purposes related to the powers and duties of the Department.
| ||||||
2 | The Department
shall maintain and update a registry of the | ||||||
3 | names and addresses of
all licensees and a listing of | ||||||
4 | disciplinary orders issued pursuant to this Act
and shall | ||||||
5 | transmit the registry, along with any national registry fees | ||||||
6 | that may
be required, to the entity specified by, and in a | ||||||
7 | manner consistent with, Title
XI of the federal Financial | ||||||
8 | Institutions Reform, Recovery and Enforcement Act
of 1989.
| ||||||
9 | (Source: P.A. 96-844, eff. 12-23-09 .)
| ||||||
10 | Section 3-105. The Illinois Horse Racing Act of 1975 is | ||||||
11 | amended by changing Section 28 as follows:
| ||||||
12 | (230 ILCS 5/28) (from Ch. 8, par. 37-28)
| ||||||
13 | Sec. 28. Except as provided in subsection (g) of Section | ||||||
14 | 27 of this Act,
moneys collected shall be distributed | ||||||
15 | according to the provisions of this
Section 28.
| ||||||
16 | (a) Thirty
per cent of the total of all monies received
by | ||||||
17 | the State as privilege taxes shall be paid into the | ||||||
18 | Metropolitan Exposition,
Auditorium and Office Building Fund | ||||||
19 | in the State Treasury until such Fund is repealed, and | ||||||
20 | thereafter shall be paid into the General Revenue Fund in the | ||||||
21 | State Treasury .
| ||||||
22 | (b) In addition, 4.5% of the total of all monies received
| ||||||
23 | by the State as privilege taxes shall be paid into the State | ||||||
24 | treasury
into a special Fund to be known as the Metropolitan |
| |||||||
| |||||||
1 | Exposition,
Auditorium and Office Building Fund until such | ||||||
2 | Fund is repealed, and thereafter shall be paid into the | ||||||
3 | General Revenue Fund in the State Treasury .
| ||||||
4 | (c) Fifty per cent of the total of all monies received by | ||||||
5 | the State
as privilege taxes under the provisions of this Act | ||||||
6 | shall be paid into
the Agricultural Premium Fund.
| ||||||
7 | (d) Seven per cent of the total of all monies received by | ||||||
8 | the State
as privilege taxes shall be paid into the Fair and | ||||||
9 | Exposition Fund in
the State treasury; provided, however, that | ||||||
10 | when all bonds issued prior to
July 1, 1984 by the Metropolitan | ||||||
11 | Fair and Exposition Authority shall have
been paid or payment | ||||||
12 | shall have been provided for upon a refunding of those
bonds, | ||||||
13 | thereafter 1/12 of $1,665,662 of such monies shall be paid | ||||||
14 | each
month into the Build Illinois Fund, and the remainder | ||||||
15 | into the Fair and
Exposition Fund. All excess monies shall be | ||||||
16 | allocated to the Department of
Agriculture for distribution to | ||||||
17 | county fairs for premiums and
rehabilitation as set forth in | ||||||
18 | the Agricultural Fair Act.
| ||||||
19 | (e) The monies provided for in Section 30 shall be paid | ||||||
20 | into the
Illinois Thoroughbred Breeders Fund.
| ||||||
21 | (f) The monies provided for in Section 31 shall be paid | ||||||
22 | into the
Illinois Standardbred Breeders Fund.
| ||||||
23 | (g) Until January 1, 2000, that part representing
1/2 of | ||||||
24 | the total breakage in Thoroughbred,
Harness, Appaloosa, | ||||||
25 | Arabian, and Quarter Horse racing in the State shall
be paid | ||||||
26 | into the Illinois Race Track Improvement Fund as established
|
| |||||||
| |||||||
1 | in Section 32.
| ||||||
2 | (h) All other monies received by the Board under this Act | ||||||
3 | shall be
paid into the Horse Racing Fund.
| ||||||
4 | (i) The salaries of the Board members, secretary, | ||||||
5 | stewards,
directors of mutuels, veterinarians, | ||||||
6 | representatives, accountants,
clerks, stenographers, | ||||||
7 | inspectors and other employees of the Board, and
all expenses | ||||||
8 | of the Board incident to the administration of this Act,
| ||||||
9 | including, but not limited to, all expenses and salaries | ||||||
10 | incident to the
taking of saliva and urine samples in | ||||||
11 | accordance with the rules and
regulations of the Board shall | ||||||
12 | be paid out of the Agricultural Premium
Fund.
| ||||||
13 | (j) The Agricultural Premium Fund shall also be used:
| ||||||
14 | (1) for the expenses of operating the Illinois State | ||||||
15 | Fair and the
DuQuoin State Fair, including the
payment of | ||||||
16 | prize money or premiums;
| ||||||
17 | (2) for the distribution to county fairs, vocational | ||||||
18 | agriculture
section fairs, agricultural societies, and | ||||||
19 | agricultural extension clubs
in accordance with the | ||||||
20 | Agricultural Fair Act, as
amended;
| ||||||
21 | (3) for payment of prize monies and premiums awarded | ||||||
22 | and for
expenses incurred in connection with the | ||||||
23 | International Livestock
Exposition and the Mid-Continent | ||||||
24 | Livestock Exposition held in Illinois,
which premiums, and | ||||||
25 | awards must be approved, and paid by the Illinois
| ||||||
26 | Department of Agriculture;
|
| |||||||
| |||||||
1 | (4) for personal service of county agricultural | ||||||
2 | advisors and county
home advisors;
| ||||||
3 | (5) for distribution to agricultural home economic | ||||||
4 | extension
councils in accordance with "An Act in relation | ||||||
5 | to additional support
and finance for the Agricultural and | ||||||
6 | Home Economic Extension Councils in
the several counties | ||||||
7 | in this State and making an appropriation
therefor", | ||||||
8 | approved July 24, 1967, as amended;
| ||||||
9 | (6) for research on equine disease, including a | ||||||
10 | development center
therefor;
| ||||||
11 | (7) for training scholarships for study on equine | ||||||
12 | diseases to
students at the University of Illinois College | ||||||
13 | of Veterinary Medicine;
| ||||||
14 | (8) for the rehabilitation, repair and maintenance of
| ||||||
15 | the Illinois and DuQuoin State Fair Grounds and
the | ||||||
16 | structures and facilities thereon and the construction of | ||||||
17 | permanent
improvements on such Fair Grounds, including | ||||||
18 | such structures, facilities and
property located on such
| ||||||
19 | State Fair Grounds which are under the custody and control | ||||||
20 | of the
Department of Agriculture;
| ||||||
21 | (9) (blank);
| ||||||
22 | (10) for the expenses of the Department of Commerce | ||||||
23 | and Economic Opportunity under Sections
605-620, 605-625, | ||||||
24 | and
605-630 of the Department of Commerce and Economic | ||||||
25 | Opportunity Law (20 ILCS
605/605-620, 605/605-625, and | ||||||
26 | 605/605-630);
|
| |||||||
| |||||||
1 | (11) for remodeling, expanding, and reconstructing | ||||||
2 | facilities
destroyed by fire of any Fair and Exposition | ||||||
3 | Authority in counties with
a population of 1,000,000 or | ||||||
4 | more inhabitants;
| ||||||
5 | (12) for the purpose of assisting in the care and | ||||||
6 | general
rehabilitation of veterans with disabilities of | ||||||
7 | any war and their surviving
spouses and orphans;
| ||||||
8 | (13) for expenses of the Department of State Police | ||||||
9 | for duties
performed under this Act;
| ||||||
10 | (14) for the Department of Agriculture for soil | ||||||
11 | surveys and soil and water
conservation purposes;
| ||||||
12 | (15) for the Department of Agriculture for grants to | ||||||
13 | the City of Chicago
for conducting the Chicagofest;
| ||||||
14 | (16) for the State Comptroller for grants and | ||||||
15 | operating expenses authorized by the Illinois Global | ||||||
16 | Partnership Act.
| ||||||
17 | (k) To the extent that monies paid by the Board to the | ||||||
18 | Agricultural
Premium Fund are in the opinion of the Governor | ||||||
19 | in excess of the amount
necessary for the purposes herein | ||||||
20 | stated, the Governor shall notify the
Comptroller and the | ||||||
21 | State Treasurer of such fact, who, upon receipt of
such | ||||||
22 | notification, shall transfer such excess monies from the
| ||||||
23 | Agricultural Premium Fund to the General Revenue Fund.
| ||||||
24 | (Source: P.A. 99-143, eff. 7-27-15; 99-933, eff. 1-27-17; | ||||||
25 | 100-110, eff. 8-15-17; 100-863, eff. 8-14-18.)
|
| |||||||
| |||||||
1 | Section 3-110. The Illinois Gambling Act is amended by | ||||||
2 | changing Section 13 as follows:
| ||||||
3 | (230 ILCS 10/13) (from Ch. 120, par. 2413)
| ||||||
4 | Sec. 13. Wagering tax; rate; distribution.
| ||||||
5 | (a) Until January 1, 1998, a tax is imposed on the adjusted | ||||||
6 | gross
receipts received from gambling games authorized under | ||||||
7 | this Act at the rate of
20%.
| ||||||
8 | (a-1) From January 1, 1998 until July 1, 2002, a privilege | ||||||
9 | tax is
imposed on persons engaged in the business of | ||||||
10 | conducting riverboat gambling
operations, based on the | ||||||
11 | adjusted gross receipts received by a licensed owner
from | ||||||
12 | gambling games authorized under this Act at the following | ||||||
13 | rates:
| ||||||
14 | 15% of annual adjusted gross receipts up to and | ||||||
15 | including $25,000,000;
| ||||||
16 | 20% of annual adjusted gross receipts in excess of | ||||||
17 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
18 | 25% of annual adjusted gross receipts in excess of | ||||||
19 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
20 | 30% of annual adjusted gross receipts in excess of | ||||||
21 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
22 | 35% of annual adjusted gross receipts in excess of | ||||||
23 | $100,000,000.
| ||||||
24 | (a-2) From July 1, 2002 until July 1, 2003, a privilege tax | ||||||
25 | is imposed on
persons engaged in the business of conducting |
| |||||||
| |||||||
1 | riverboat gambling operations,
other than licensed managers | ||||||
2 | conducting riverboat gambling operations on behalf
of the | ||||||
3 | State, based on the adjusted gross receipts received by a | ||||||
4 | licensed
owner from gambling games authorized under this Act | ||||||
5 | at the following rates:
| ||||||
6 | 15% of annual adjusted gross receipts up to and | ||||||
7 | including $25,000,000;
| ||||||
8 | 22.5% of annual adjusted gross receipts in excess of | ||||||
9 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
10 | 27.5% of annual adjusted gross receipts in excess of | ||||||
11 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
12 | 32.5% of annual adjusted gross receipts in excess of | ||||||
13 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
14 | 37.5% of annual adjusted gross receipts in excess of | ||||||
15 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
16 | 45% of annual adjusted gross receipts in excess of | ||||||
17 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
18 | 50% of annual adjusted gross receipts in excess of | ||||||
19 | $200,000,000.
| ||||||
20 | (a-3) Beginning July 1, 2003, a privilege tax is imposed | ||||||
21 | on persons engaged
in the business of conducting riverboat | ||||||
22 | gambling operations, other than
licensed managers conducting | ||||||
23 | riverboat gambling operations on behalf of the
State, based on | ||||||
24 | the adjusted gross receipts received by a licensed owner from
| ||||||
25 | gambling games authorized under this Act at the following | ||||||
26 | rates:
|
| |||||||
| |||||||
1 | 15% of annual adjusted gross receipts up to and | ||||||
2 | including $25,000,000;
| ||||||
3 | 27.5% of annual adjusted gross receipts in excess of | ||||||
4 | $25,000,000 but not
exceeding $37,500,000;
| ||||||
5 | 32.5% of annual adjusted gross receipts in excess of | ||||||
6 | $37,500,000 but not
exceeding $50,000,000;
| ||||||
7 | 37.5% of annual adjusted gross receipts in excess of | ||||||
8 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
9 | 45% of annual adjusted gross receipts in excess of | ||||||
10 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
11 | 50% of annual adjusted gross receipts in excess of | ||||||
12 | $100,000,000 but not
exceeding $250,000,000;
| ||||||
13 | 70% of annual adjusted gross receipts in excess of | ||||||
14 | $250,000,000.
| ||||||
15 | An amount equal to the amount of wagering taxes collected | ||||||
16 | under this
subsection (a-3) that are in addition to the amount | ||||||
17 | of wagering taxes that
would have been collected if the | ||||||
18 | wagering tax rates under subsection (a-2)
were in effect shall | ||||||
19 | be paid into the Common School Fund.
| ||||||
20 | The privilege tax imposed under this subsection (a-3) | ||||||
21 | shall no longer be
imposed beginning on the earlier of (i) July | ||||||
22 | 1, 2005; (ii) the first date
after June 20, 2003 that riverboat | ||||||
23 | gambling operations are conducted
pursuant to a dormant | ||||||
24 | license; or (iii) the first day that riverboat gambling
| ||||||
25 | operations are conducted under the authority of an owners | ||||||
26 | license that is in
addition to the 10 owners licenses |
| |||||||
| |||||||
1 | initially authorized under this Act.
For the purposes of this | ||||||
2 | subsection (a-3), the term "dormant license"
means an owners | ||||||
3 | license that is authorized by this Act under which no
| ||||||
4 | riverboat gambling operations are being conducted on June 20, | ||||||
5 | 2003.
| ||||||
6 | (a-4) Beginning on the first day on which the tax imposed | ||||||
7 | under
subsection (a-3) is no longer imposed and ending upon | ||||||
8 | the imposition of the privilege tax under subsection (a-5) of | ||||||
9 | this Section, a privilege tax is imposed on persons
engaged in | ||||||
10 | the business of conducting gambling operations, other
than | ||||||
11 | licensed managers conducting riverboat gambling operations on | ||||||
12 | behalf of
the State, based on the adjusted gross receipts | ||||||
13 | received by a licensed owner
from gambling games authorized | ||||||
14 | under this Act at the following rates:
| ||||||
15 | 15% of annual adjusted gross receipts up to and | ||||||
16 | including $25,000,000;
| ||||||
17 | 22.5% of annual adjusted gross receipts in excess of | ||||||
18 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
19 | 27.5% of annual adjusted gross receipts in excess of | ||||||
20 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
21 | 32.5% of annual adjusted gross receipts in excess of | ||||||
22 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
23 | 37.5% of annual adjusted gross receipts in excess of | ||||||
24 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
25 | 45% of annual adjusted gross receipts in excess of | ||||||
26 | $150,000,000 but not
exceeding $200,000,000;
|
| |||||||
| |||||||
1 | 50% of annual adjusted gross receipts in excess of | ||||||
2 | $200,000,000.
| ||||||
3 | For the imposition of the privilege tax in this subsection | ||||||
4 | (a-4), amounts paid pursuant to item (1) of subsection (b) of | ||||||
5 | Section 56 of the Illinois Horse Racing Act of 1975 shall not | ||||||
6 | be included in the determination of adjusted gross receipts. | ||||||
7 | (a-5)(1) Beginning on July 1, 2020, a privilege tax is | ||||||
8 | imposed on persons engaged in the business of conducting | ||||||
9 | gambling operations, other than the owners licensee under | ||||||
10 | paragraph (1) of subsection (e-5) of Section 7 and licensed | ||||||
11 | managers conducting riverboat gambling operations on behalf of | ||||||
12 | the State, based on the adjusted gross receipts received by | ||||||
13 | such licensee from the gambling games authorized under this | ||||||
14 | Act. The privilege tax for all gambling games other than table | ||||||
15 | games, including, but not limited to, slot machines, video | ||||||
16 | game of chance gambling, and electronic gambling games shall | ||||||
17 | be at the following rates: | ||||||
18 | 15% of annual adjusted gross receipts up to and | ||||||
19 | including $25,000,000; | ||||||
20 | 22.5% of annual adjusted gross receipts in excess of | ||||||
21 | $25,000,000 but not exceeding $50,000,000; | ||||||
22 | 27.5% of annual adjusted gross receipts in excess of | ||||||
23 | $50,000,000 but not exceeding $75,000,000; | ||||||
24 | 32.5% of annual adjusted gross receipts in excess of | ||||||
25 | $75,000,000 but not exceeding $100,000,000; | ||||||
26 | 37.5% of annual adjusted gross receipts in excess of |
| |||||||
| |||||||
1 | $100,000,000 but not exceeding $150,000,000; | ||||||
2 | 45% of annual adjusted gross receipts in excess of | ||||||
3 | $150,000,000 but not exceeding $200,000,000; | ||||||
4 | 50% of annual adjusted gross receipts in excess of | ||||||
5 | $200,000,000. | ||||||
6 | The privilege tax for table games shall be at the | ||||||
7 | following rates: | ||||||
8 | 15% of annual adjusted gross receipts up to and | ||||||
9 | including $25,000,000; | ||||||
10 | 20% of annual adjusted gross receipts in excess of | ||||||
11 | $25,000,000. | ||||||
12 | For the imposition of the privilege tax in this subsection | ||||||
13 | (a-5), amounts paid pursuant to item (1) of subsection (b) of | ||||||
14 | Section 56 of the Illinois Horse Racing Act of 1975 shall not | ||||||
15 | be included in the determination of adjusted gross receipts. | ||||||
16 | (2) Beginning on the first day that an owners licensee | ||||||
17 | under paragraph (1) of subsection (e-5) of Section 7 conducts | ||||||
18 | gambling operations, either in a temporary facility or a | ||||||
19 | permanent facility, a privilege tax is imposed on persons | ||||||
20 | engaged in the business of conducting gambling operations | ||||||
21 | under paragraph (1) of subsection (e-5) of Section 7, other | ||||||
22 | than licensed managers conducting riverboat gambling | ||||||
23 | operations on behalf of the State, based on the adjusted gross | ||||||
24 | receipts received by such licensee from the gambling games | ||||||
25 | authorized under this Act. The privilege tax for all gambling | ||||||
26 | games other than table games, including, but not limited to, |
| |||||||
| |||||||
1 | slot machines, video game of chance gambling, and electronic | ||||||
2 | gambling games shall be at the following rates: | ||||||
3 | 12% of annual adjusted gross receipts up to and
| ||||||
4 | including $25,000,000 to the State and 10.5% of annual | ||||||
5 | adjusted gross receipts up to and including $25,000,000 to | ||||||
6 | the City of Chicago; | ||||||
7 | 16% of annual adjusted gross receipts in excess of
| ||||||
8 | $25,000,000 but not exceeding $50,000,000 to the State and | ||||||
9 | 14% of annual adjusted gross receipts in excess of | ||||||
10 | $25,000,000 but not exceeding $50,000,000 to the City of | ||||||
11 | Chicago; | ||||||
12 | 20.1% of annual adjusted gross receipts in excess of
| ||||||
13 | $50,000,000 but not exceeding $75,000,000 to the State and | ||||||
14 | 17.4% of annual adjusted gross receipts in excess of | ||||||
15 | $50,000,000 but not exceeding $75,000,000 to the City of | ||||||
16 | Chicago; | ||||||
17 | 21.4% of annual adjusted gross receipts in excess of
| ||||||
18 | $75,000,000 but not exceeding $100,000,000 to the State | ||||||
19 | and 18.6% of annual adjusted gross receipts in excess of | ||||||
20 | $75,000,000 but not exceeding $100,000,000 to the City of | ||||||
21 | Chicago; | ||||||
22 | 22.7% of annual adjusted gross receipts in excess of
| ||||||
23 | $100,000,000 but not exceeding $150,000,000 to the State | ||||||
24 | and 19.8% of annual adjusted gross receipts in excess of | ||||||
25 | $100,000,000 but not exceeding $150,000,000 to the City of | ||||||
26 | Chicago; |
| |||||||
| |||||||
1 | 24.1% of annual adjusted gross receipts in excess of
| ||||||
2 | $150,000,000 but not exceeding $225,000,000 to the State | ||||||
3 | and 20.9% of annual adjusted gross receipts in excess of | ||||||
4 | $150,000,000 but not exceeding $225,000,000 to the City of | ||||||
5 | Chicago; | ||||||
6 | 26.8% of annual adjusted gross receipts in excess of
| ||||||
7 | $225,000,000 but not exceeding $1,000,000,000 to the State | ||||||
8 | and 23.2% of annual adjusted gross receipts in excess of | ||||||
9 | $225,000,000 but not exceeding $1,000,000,000 to the City | ||||||
10 | of Chicago; | ||||||
11 | 40% of annual adjusted gross receipts in excess of | ||||||
12 | $1,000,000,000 to the State and 34.7% of annual gross | ||||||
13 | receipts in excess of $1,000,000,000 to the City of | ||||||
14 | Chicago. | ||||||
15 | The privilege tax for table games shall be at the | ||||||
16 | following rates: | ||||||
17 | 8.1% of annual adjusted gross receipts up to and | ||||||
18 | including $25,000,000 to the State and 6.9% of annual | ||||||
19 | adjusted gross receipts up to and including $25,000,000 to | ||||||
20 | the City of Chicago; | ||||||
21 | 10.7% of annual adjusted gross receipts in excess of | ||||||
22 | $25,000,000 but not exceeding $75,000,000 to the State and | ||||||
23 | 9.3% of annual adjusted gross receipts in excess of | ||||||
24 | $25,000,000 but not exceeding $75,000,000 to the City of | ||||||
25 | Chicago; | ||||||
26 | 11.2% of annual adjusted gross receipts in excess of |
| |||||||
| |||||||
1 | $75,000,000 but not exceeding $175,000,000 to the State | ||||||
2 | and 9.8% of annual adjusted gross receipts in excess of | ||||||
3 | $75,000,000 but not exceeding $175,000,000 to the City of | ||||||
4 | Chicago; | ||||||
5 | 13.5% of annual adjusted gross receipts in excess of | ||||||
6 | $175,000,000 but not exceeding $225,000,000 to the State | ||||||
7 | and 11.5% of annual adjusted gross receipts in excess of | ||||||
8 | $175,000,000 but not exceeding $225,000,000 to the City of | ||||||
9 | Chicago; | ||||||
10 | 15.1% of annual adjusted gross receipts in excess of | ||||||
11 | $225,000,000 but not exceeding $275,000,000 to the State | ||||||
12 | and 12.9% of annual adjusted gross receipts in excess of | ||||||
13 | $225,000,000 but not exceeding $275,000,000 to the City of | ||||||
14 | Chicago; | ||||||
15 | 16.2% of annual adjusted gross receipts in excess of | ||||||
16 | $275,000,000 but not exceeding $375,000,000 to the State | ||||||
17 | and 13.8% of annual adjusted gross receipts in excess of | ||||||
18 | $275,000,000 but not exceeding $375,000,000 to the City of | ||||||
19 | Chicago; | ||||||
20 | 18.9% of annual adjusted gross receipts in excess of | ||||||
21 | $375,000,000 to the State and 16.1% of annual gross | ||||||
22 | receipts in excess of $375,000,000 to the City of Chicago. | ||||||
23 | For the imposition of the privilege tax in this subsection | ||||||
24 | (a-5), amounts paid pursuant to item (1) of subsection (b) of | ||||||
25 | Section 56 of the Illinois Horse Racing Act of 1975 shall not | ||||||
26 | be included in the determination of adjusted gross receipts. |
| |||||||
| |||||||
1 | Notwithstanding the provisions of this subsection (a-5), | ||||||
2 | for the first 10 years that the privilege tax is imposed under | ||||||
3 | this subsection (a-5), the privilege tax shall be imposed on | ||||||
4 | the modified annual adjusted gross receipts of a riverboat or | ||||||
5 | casino conducting gambling operations in the City of East St. | ||||||
6 | Louis, unless: | ||||||
7 | (1) the riverboat or casino fails to employ at least | ||||||
8 | 450 people; | ||||||
9 | (2) the riverboat or casino fails to maintain | ||||||
10 | operations in a manner consistent with this Act or is not a | ||||||
11 | viable riverboat or casino subject to the approval of the | ||||||
12 | Board; or | ||||||
13 | (3) the owners licensee is not an entity in which | ||||||
14 | employees participate in an employee stock ownership plan. | ||||||
15 | As used in this subsection (a-5), "modified annual | ||||||
16 | adjusted gross receipts" means: | ||||||
17 | (A) for calendar year 2020, the annual adjusted gross | ||||||
18 | receipts for the current year minus the difference between | ||||||
19 | an amount equal to the average annual adjusted gross | ||||||
20 | receipts from a riverboat or casino conducting gambling | ||||||
21 | operations in the City of East St. Louis for 2014, 2015, | ||||||
22 | 2016, 2017, and 2018 and the annual adjusted gross | ||||||
23 | receipts for 2018; | ||||||
24 | (B) for calendar year 2021, the annual adjusted gross | ||||||
25 | receipts for the current year minus the difference between | ||||||
26 | an amount equal to the average annual adjusted gross |
| |||||||
| |||||||
1 | receipts from a riverboat or casino conducting gambling | ||||||
2 | operations in the City of East St. Louis for 2014, 2015, | ||||||
3 | 2016, 2017, and 2018 and the annual adjusted gross | ||||||
4 | receipts for 2019; and | ||||||
5 | (C) for calendar years 2022 through 2029, the annual | ||||||
6 | adjusted gross receipts for the current year minus the | ||||||
7 | difference between an amount equal to the average annual | ||||||
8 | adjusted gross receipts from a riverboat or casino | ||||||
9 | conducting gambling operations in the City of East St. | ||||||
10 | Louis for 3 years preceding the current year and the | ||||||
11 | annual adjusted gross receipts for the immediately | ||||||
12 | preceding year. | ||||||
13 | (a-6) From June 28, 2019 (the effective date of Public Act | ||||||
14 | 101-31) until June 30, 2023, an owners licensee that conducted | ||||||
15 | gambling operations prior to January 1, 2011 shall receive a | ||||||
16 | dollar-for-dollar credit against the tax imposed under this | ||||||
17 | Section for any renovation or construction costs paid by the | ||||||
18 | owners licensee, but in no event shall the credit exceed | ||||||
19 | $2,000,000. | ||||||
20 | Additionally, from June 28, 2019 (the effective date of | ||||||
21 | Public Act 101-31) until December 31, 2022, an owners licensee | ||||||
22 | that (i) is located within 15 miles of the Missouri border, and | ||||||
23 | (ii) has at least 3 riverboats, casinos, or their equivalent | ||||||
24 | within a 45-mile radius, may be authorized to relocate to a new | ||||||
25 | location with the approval of both the unit of local | ||||||
26 | government designated as the home dock and the Board, so long |
| |||||||
| |||||||
1 | as the new location is within the same unit of local government | ||||||
2 | and no more than 3 miles away from its original location. Such | ||||||
3 | owners licensee shall receive a credit against the tax imposed | ||||||
4 | under this Section equal to 8% of the total project costs, as | ||||||
5 | approved by the Board, for any renovation or construction | ||||||
6 | costs paid by the owners licensee for the construction of the | ||||||
7 | new facility, provided that the new facility is operational by | ||||||
8 | July 1, 2022. In determining whether or not to approve a | ||||||
9 | relocation, the Board must consider the extent to which the | ||||||
10 | relocation will diminish the gaming revenues received by other | ||||||
11 | Illinois gaming facilities. | ||||||
12 | (a-7) Beginning in the initial adjustment year and through | ||||||
13 | the final adjustment year, if the total obligation imposed | ||||||
14 | pursuant to either subsection (a-5) or (a-6) will result in an | ||||||
15 | owners licensee receiving less after-tax adjusted gross | ||||||
16 | receipts than it received in calendar year 2018, then the | ||||||
17 | total amount of privilege taxes that the owners licensee is | ||||||
18 | required to pay for that calendar year shall be reduced to the | ||||||
19 | extent necessary so that the after-tax adjusted gross receipts | ||||||
20 | in that calendar year equals the after-tax adjusted gross | ||||||
21 | receipts in calendar year 2018, but the privilege tax | ||||||
22 | reduction shall not exceed the annual adjustment cap. If | ||||||
23 | pursuant to this subsection (a-7), the total obligation | ||||||
24 | imposed pursuant to either subsection (a-5) or (a-6) shall be | ||||||
25 | reduced, then the owners licensee shall not receive a refund | ||||||
26 | from the State at the end of the subject calendar year but |
| |||||||
| |||||||
1 | instead shall be able to apply that amount as a credit against | ||||||
2 | any payments it owes to the State in the following calendar | ||||||
3 | year to satisfy its total obligation under either subsection | ||||||
4 | (a-5) or (a-6). The credit for the final adjustment year shall | ||||||
5 | occur in the calendar year following the final adjustment | ||||||
6 | year. | ||||||
7 | If an owners licensee that conducted gambling operations | ||||||
8 | prior to January 1, 2019 expands its riverboat or casino, | ||||||
9 | including, but not limited to, with respect to its gaming | ||||||
10 | floor, additional non-gaming amenities such as restaurants, | ||||||
11 | bars, and hotels and other additional facilities, and incurs | ||||||
12 | construction and other costs related to such expansion from | ||||||
13 | June 28, 2019 (the effective date of Public Act 101-31) until | ||||||
14 | June 28, 2024 (the 5th anniversary of the effective date of | ||||||
15 | Public Act 101-31), then for each $15,000,000 spent for any | ||||||
16 | such construction or other costs related to expansion paid by | ||||||
17 | the owners licensee, the final adjustment year shall be | ||||||
18 | extended by one year and the annual adjustment cap shall | ||||||
19 | increase by 0.2% of adjusted gross receipts during each | ||||||
20 | calendar year until and including the final adjustment year. | ||||||
21 | No further modifications to the final adjustment year or | ||||||
22 | annual adjustment cap shall be made after $75,000,000 is | ||||||
23 | incurred in construction or other costs related to expansion | ||||||
24 | so that the final adjustment year shall not extend beyond the | ||||||
25 | 9th calendar year after the initial adjustment year, not | ||||||
26 | including the initial adjustment year, and the annual |
| |||||||
| |||||||
1 | adjustment cap shall not exceed 4% of adjusted gross receipts | ||||||
2 | in a particular calendar year. Construction and other costs | ||||||
3 | related to expansion shall include all project related costs, | ||||||
4 | including, but not limited to, all hard and soft costs, | ||||||
5 | financing costs, on or off-site ground, road or utility work, | ||||||
6 | cost of gaming equipment and all other personal property, | ||||||
7 | initial fees assessed for each incremental gaming position, | ||||||
8 | and the cost of incremental land acquired for such expansion. | ||||||
9 | Soft costs shall include, but not be limited to, legal fees, | ||||||
10 | architect, engineering and design costs, other consultant | ||||||
11 | costs, insurance cost, permitting costs, and pre-opening costs | ||||||
12 | related to the expansion, including, but not limited to, any | ||||||
13 | of the following: marketing, real estate taxes, personnel, | ||||||
14 | training, travel and out-of-pocket expenses, supply, | ||||||
15 | inventory, and other costs, and any other project related soft | ||||||
16 | costs. | ||||||
17 | To be eligible for the tax credits in subsection (a-6), | ||||||
18 | all construction contracts shall include a requirement that | ||||||
19 | the contractor enter into a project labor agreement with the | ||||||
20 | building and construction trades council with geographic | ||||||
21 | jurisdiction of the location of the proposed gaming facility. | ||||||
22 | Notwithstanding any other provision of this subsection | ||||||
23 | (a-7), this subsection (a-7) does not apply to an owners | ||||||
24 | licensee unless such owners licensee spends at least | ||||||
25 | $15,000,000 on construction and other costs related to its | ||||||
26 | expansion, excluding the initial fees assessed for each |
| |||||||
| |||||||
1 | incremental gaming position. | ||||||
2 | This subsection (a-7) does not apply to owners licensees
| ||||||
3 | authorized pursuant to subsection (e-5) of Section 7 of this
| ||||||
4 | Act. | ||||||
5 | For purposes of this subsection (a-7): | ||||||
6 | "Building and construction trades council" means any | ||||||
7 | organization representing multiple construction entities that | ||||||
8 | are monitoring or attentive to compliance with public or | ||||||
9 | workers' safety laws, wage and hour requirements, or other | ||||||
10 | statutory requirements or that are making or maintaining | ||||||
11 | collective bargaining agreements. | ||||||
12 | "Initial adjustment year" means the year commencing on | ||||||
13 | January 1 of the calendar year immediately following the | ||||||
14 | earlier of the following: | ||||||
15 | (1) the commencement of gambling operations, either in | ||||||
16 | a temporary or permanent facility, with respect to the | ||||||
17 | owners license authorized under paragraph (1) of | ||||||
18 | subsection (e-5) of Section 7 of this Act; or | ||||||
19 | (2) June 28, 2021 (24 months after the effective date | ||||||
20 | of Public Act 101-31); | ||||||
21 | provided the initial adjustment year shall not commence | ||||||
22 | earlier than June 28, 2020 (12 months after the effective date | ||||||
23 | of Public Act 101-31). | ||||||
24 | "Final adjustment year" means the 2nd calendar year after | ||||||
25 | the initial adjustment year, not including the initial | ||||||
26 | adjustment year, and as may be extended further as described |
| |||||||
| |||||||
1 | in this subsection (a-7). | ||||||
2 | "Annual adjustment cap" means 3% of adjusted gross | ||||||
3 | receipts in a particular calendar year, and as may be | ||||||
4 | increased further as otherwise described in this subsection | ||||||
5 | (a-7). | ||||||
6 | (a-8) Riverboat gambling operations conducted by a | ||||||
7 | licensed manager on
behalf of the State are not subject to the | ||||||
8 | tax imposed under this Section.
| ||||||
9 | (a-9) Beginning on January 1, 2020, the calculation of | ||||||
10 | gross receipts or adjusted gross receipts, for the purposes of | ||||||
11 | this Section, for a riverboat, a casino, or an organization | ||||||
12 | gaming facility shall not include the dollar amount of | ||||||
13 | non-cashable vouchers, coupons, and electronic promotions | ||||||
14 | redeemed by wagerers upon the riverboat, in the casino, or in | ||||||
15 | the organization gaming facility up to and including an amount | ||||||
16 | not to exceed 20% of a riverboat's, a casino's, or an | ||||||
17 | organization gaming facility's adjusted gross receipts. | ||||||
18 | The Illinois Gaming Board shall submit to the General | ||||||
19 | Assembly a comprehensive report no later than March 31, 2023 | ||||||
20 | detailing, at a minimum, the effect of removing non-cashable | ||||||
21 | vouchers, coupons, and electronic promotions from this | ||||||
22 | calculation on net gaming revenues to the State in calendar | ||||||
23 | years 2020 through 2022, the increase or reduction in wagerers | ||||||
24 | as a result of removing non-cashable vouchers, coupons, and | ||||||
25 | electronic promotions from this calculation, the effect of the | ||||||
26 | tax rates in subsection (a-5) on net gaming revenues to this |
| |||||||
| |||||||
1 | State, and proposed modifications to the calculation. | ||||||
2 | (a-10) The taxes imposed by this Section shall be paid by | ||||||
3 | the licensed
owner or the organization gaming licensee to the | ||||||
4 | Board not later than 5:00 o'clock p.m. of the day after the day
| ||||||
5 | when the wagers were made.
| ||||||
6 | (a-15) If the privilege tax imposed under subsection (a-3) | ||||||
7 | is no longer imposed pursuant to item (i) of the last paragraph | ||||||
8 | of subsection (a-3), then by June 15 of each year, each owners | ||||||
9 | licensee, other than an owners licensee that admitted | ||||||
10 | 1,000,000 persons or
fewer in calendar year 2004, must, in | ||||||
11 | addition to the payment of all amounts otherwise due under | ||||||
12 | this Section, pay to the Board a reconciliation payment in the | ||||||
13 | amount, if any, by which the licensed owner's base amount | ||||||
14 | exceeds the amount of net privilege tax paid by the licensed | ||||||
15 | owner to the Board in the then current State fiscal year. A | ||||||
16 | licensed owner's net privilege tax obligation due for the | ||||||
17 | balance of the State fiscal year shall be reduced up to the | ||||||
18 | total of the amount paid by the licensed owner in its June 15 | ||||||
19 | reconciliation payment. The obligation imposed by this | ||||||
20 | subsection (a-15) is binding on any person, firm, corporation, | ||||||
21 | or other entity that acquires an ownership interest in any | ||||||
22 | such owners license. The obligation imposed under this | ||||||
23 | subsection (a-15) terminates on the earliest of: (i) July 1, | ||||||
24 | 2007, (ii) the first day after the effective date of this | ||||||
25 | amendatory Act of the 94th General Assembly that riverboat | ||||||
26 | gambling operations are conducted pursuant to a dormant |
| |||||||
| |||||||
1 | license, (iii) the first day that riverboat gambling | ||||||
2 | operations are conducted under the authority of an owners | ||||||
3 | license that is in addition to the 10 owners licenses | ||||||
4 | initially authorized under this Act, or (iv) the first day | ||||||
5 | that a licensee under the Illinois Horse Racing Act of 1975 | ||||||
6 | conducts gaming operations with slot machines or other | ||||||
7 | electronic gaming devices. The Board must reduce the | ||||||
8 | obligation imposed under this subsection (a-15) by an amount | ||||||
9 | the Board deems reasonable for any of the following reasons: | ||||||
10 | (A) an act or acts of God, (B) an act of bioterrorism or | ||||||
11 | terrorism or a bioterrorism or terrorism threat that was | ||||||
12 | investigated by a law enforcement agency, or (C) a condition | ||||||
13 | beyond the control of the owners licensee that does not result | ||||||
14 | from any act or omission by the owners licensee or any of its | ||||||
15 | agents and that poses a hazardous threat to the health and | ||||||
16 | safety of patrons. If an owners licensee pays an amount in | ||||||
17 | excess of its liability under this Section, the Board shall | ||||||
18 | apply the overpayment to future payments required under this | ||||||
19 | Section. | ||||||
20 | For purposes of this subsection (a-15): | ||||||
21 | "Act of God" means an incident caused by the operation of | ||||||
22 | an extraordinary force that cannot be foreseen, that cannot be | ||||||
23 | avoided by the exercise of due care, and for which no person | ||||||
24 | can be held liable.
| ||||||
25 | "Base amount" means the following: | ||||||
26 | For a riverboat in Alton, $31,000,000.
|
| |||||||
| |||||||
1 | For a riverboat in East Peoria, $43,000,000.
| ||||||
2 | For the Empress riverboat in Joliet, $86,000,000.
| ||||||
3 | For a riverboat in Metropolis, $45,000,000.
| ||||||
4 | For the Harrah's riverboat in Joliet, $114,000,000.
| ||||||
5 | For a riverboat in Aurora, $86,000,000.
| ||||||
6 | For a riverboat in East St. Louis, $48,500,000.
| ||||||
7 | For a riverboat in Elgin, $198,000,000.
| ||||||
8 | "Dormant license" has the meaning ascribed to it in | ||||||
9 | subsection (a-3).
| ||||||
10 | "Net privilege tax" means all privilege taxes paid by a | ||||||
11 | licensed owner to the Board under this Section, less all | ||||||
12 | payments made from the State Gaming Fund pursuant to | ||||||
13 | subsection (b) of this Section. | ||||||
14 | The changes made to this subsection (a-15) by Public Act | ||||||
15 | 94-839 are intended to restate and clarify the intent of | ||||||
16 | Public Act 94-673 with respect to the amount of the payments | ||||||
17 | required to be made under this subsection by an owners | ||||||
18 | licensee to the Board.
| ||||||
19 | (b) From the tax revenue from riverboat or casino gambling
| ||||||
20 | deposited in the State Gaming Fund under this Section, an | ||||||
21 | amount equal to 5% of
adjusted gross receipts generated by a | ||||||
22 | riverboat or a casino, other than a riverboat or casino | ||||||
23 | designated in paragraph (1), (3), or (4) of subsection (e-5) | ||||||
24 | of Section 7, shall be paid monthly, subject
to appropriation | ||||||
25 | by the General Assembly, to the unit of local government in | ||||||
26 | which the casino is located or that
is designated as the home |
| |||||||
| |||||||
1 | dock of the riverboat. Notwithstanding anything to the | ||||||
2 | contrary, beginning on the first day that an owners licensee | ||||||
3 | under paragraph (1), (2), (3), (4), (5), or (6) of subsection | ||||||
4 | (e-5) of Section 7 conducts gambling operations, either in a | ||||||
5 | temporary facility or a permanent facility, and for 2 years | ||||||
6 | thereafter, a unit of local government designated as the home | ||||||
7 | dock of a riverboat whose license was issued before January 1, | ||||||
8 | 2019, other than a riverboat conducting gambling operations in | ||||||
9 | the City of East St. Louis, shall not receive less under this | ||||||
10 | subsection (b) than the amount the unit of local government | ||||||
11 | received under this subsection (b) in calendar year 2018. | ||||||
12 | Notwithstanding anything to the contrary and because the City | ||||||
13 | of East St. Louis is a financially distressed city, beginning | ||||||
14 | on the first day that an owners licensee under paragraph (1), | ||||||
15 | (2), (3), (4), (5), or (6) of subsection (e-5) of Section 7 | ||||||
16 | conducts gambling operations, either in a temporary facility | ||||||
17 | or a permanent facility, and for 10 years thereafter, a unit of | ||||||
18 | local government designated as the home dock of a riverboat | ||||||
19 | conducting gambling operations in the City of East St. Louis | ||||||
20 | shall not receive less under this subsection (b) than the | ||||||
21 | amount the unit of local government received under this | ||||||
22 | subsection (b) in calendar year 2018. | ||||||
23 | From the tax revenue
deposited in the State Gaming Fund | ||||||
24 | pursuant to riverboat or casino gambling operations
conducted | ||||||
25 | by a licensed manager on behalf of the State, an amount equal | ||||||
26 | to 5%
of adjusted gross receipts generated pursuant to those |
| |||||||
| |||||||
1 | riverboat or casino gambling
operations shall be paid monthly,
| ||||||
2 | subject to appropriation by the General Assembly, to the unit | ||||||
3 | of local
government that is designated as the home dock of the | ||||||
4 | riverboat upon which
those riverboat gambling operations are | ||||||
5 | conducted or in which the casino is located. | ||||||
6 | From the tax revenue from riverboat or casino gambling | ||||||
7 | deposited in the State Gaming Fund under this Section, an | ||||||
8 | amount equal to 5% of the adjusted gross receipts generated by | ||||||
9 | a riverboat designated in paragraph (3) of subsection (e-5) of | ||||||
10 | Section 7 shall be divided and remitted monthly, subject to | ||||||
11 | appropriation, as follows: 70% to Waukegan, 10% to Park City, | ||||||
12 | 15% to North Chicago, and 5% to Lake County. | ||||||
13 | From the tax revenue from riverboat or casino gambling | ||||||
14 | deposited in the State Gaming Fund under this Section, an | ||||||
15 | amount equal to 5% of the adjusted gross receipts generated by | ||||||
16 | a riverboat designated in paragraph (4) of subsection (e-5) of | ||||||
17 | Section 7 shall be remitted monthly, subject to appropriation, | ||||||
18 | as follows: 70% to the City of Rockford, 5% to the City of | ||||||
19 | Loves Park, 5% to the Village of Machesney, and 20% to | ||||||
20 | Winnebago County. | ||||||
21 | From the tax revenue from riverboat or casino gambling | ||||||
22 | deposited in the State Gaming Fund under this Section, an | ||||||
23 | amount equal to 5% of the adjusted gross receipts generated by | ||||||
24 | a riverboat designated in paragraph (5) of subsection (e-5) of | ||||||
25 | Section 7 shall be remitted monthly, subject to appropriation, | ||||||
26 | as follows: 2% to the unit of local government in which the |
| |||||||
| |||||||
1 | riverboat or casino is located, and 3% shall be distributed: | ||||||
2 | (A) in accordance with a regional capital development plan | ||||||
3 | entered into by the following communities: Village of Beecher, | ||||||
4 | City of Blue Island, Village of Burnham, City of Calumet City, | ||||||
5 | Village of Calumet Park, City of Chicago Heights, City of | ||||||
6 | Country Club Hills, Village of Crestwood, Village of Crete, | ||||||
7 | Village of Dixmoor, Village of Dolton, Village of East Hazel | ||||||
8 | Crest, Village of Flossmoor, Village of Ford Heights, Village | ||||||
9 | of Glenwood, City of Harvey, Village of Hazel Crest, Village | ||||||
10 | of Homewood, Village of Lansing, Village of Lynwood, City of | ||||||
11 | Markham, Village of Matteson, Village of Midlothian, Village | ||||||
12 | of Monee, City of Oak Forest, Village of Olympia Fields, | ||||||
13 | Village of Orland Hills, Village of Orland Park, City of Palos | ||||||
14 | Heights, Village of Park Forest, Village of Phoenix, Village | ||||||
15 | of Posen, Village of Richton Park, Village of Riverdale, | ||||||
16 | Village of Robbins, Village of Sauk Village, Village of South | ||||||
17 | Chicago Heights, Village of South Holland, Village of Steger, | ||||||
18 | Village of Thornton, Village of Tinley Park, Village of | ||||||
19 | University Park and Village of Worth; or (B) if no regional | ||||||
20 | capital development plan exists, equally among the communities | ||||||
21 | listed in item (A) to be used for capital expenditures or | ||||||
22 | public pension payments, or both. | ||||||
23 | Units of local government may refund any portion of the | ||||||
24 | payment that they receive pursuant to this subsection (b) to | ||||||
25 | the riverboat or casino.
| ||||||
26 | (b-4) Beginning on the first day the licensee under |
| |||||||
| |||||||
1 | paragraph (5) of subsection (e-5) of Section 7 conducts | ||||||
2 | gambling operations, either in a temporary facility or a | ||||||
3 | permanent facility, and ending on July 31, 2042, from the tax | ||||||
4 | revenue deposited in the State Gaming Fund under this Section, | ||||||
5 | $5,000,000 shall be paid annually, subject
to appropriation, | ||||||
6 | to the host municipality of that owners licensee of a license | ||||||
7 | issued or re-issued pursuant to Section
7.1 of this Act before | ||||||
8 | January 1, 2012. Payments received by the host municipality | ||||||
9 | pursuant to this subsection (b-4) may not be shared with any | ||||||
10 | other unit of local government. | ||||||
11 | (b-5) Beginning on June 28, 2019 (the effective date of | ||||||
12 | Public Act 101-31), from the tax revenue
deposited in the | ||||||
13 | State Gaming Fund under this Section, an amount equal to 3% of
| ||||||
14 | adjusted gross receipts generated by each organization gaming | ||||||
15 | facility located outside Madison County shall be paid monthly, | ||||||
16 | subject
to appropriation by the General Assembly, to a | ||||||
17 | municipality other than the Village of Stickney in which each | ||||||
18 | organization gaming facility is located or, if the | ||||||
19 | organization gaming facility is not located within a | ||||||
20 | municipality, to the county in which the organization gaming | ||||||
21 | facility is located, except as otherwise provided in this | ||||||
22 | Section. From the tax revenue deposited in the State Gaming | ||||||
23 | Fund under this Section, an amount equal to 3% of adjusted | ||||||
24 | gross receipts generated by an organization gaming facility | ||||||
25 | located in the Village of Stickney shall be paid monthly, | ||||||
26 | subject to appropriation by the General Assembly, as follows: |
| |||||||
| |||||||
1 | 25% to the Village of Stickney, 5% to the City of Berwyn, 50% | ||||||
2 | to the Town of Cicero, and 20% to the Stickney Public Health | ||||||
3 | District. | ||||||
4 | From the tax revenue deposited in the State Gaming Fund | ||||||
5 | under this Section, an amount equal to 5% of adjusted gross | ||||||
6 | receipts generated by an organization gaming facility located | ||||||
7 | in the City of Collinsville shall be paid monthly, subject to | ||||||
8 | appropriation by the General Assembly, as follows: 30% to the | ||||||
9 | City of Alton, 30% to the City of East St. Louis, and 40% to | ||||||
10 | the City of Collinsville. | ||||||
11 | Municipalities and counties may refund any portion of the | ||||||
12 | payment that they receive pursuant to this subsection (b-5) to | ||||||
13 | the organization gaming facility. | ||||||
14 | (b-6) Beginning on June 28, 2019 (the effective date of | ||||||
15 | Public Act 101-31), from the tax revenue deposited in the | ||||||
16 | State Gaming Fund under this Section, an amount equal to 2% of | ||||||
17 | adjusted gross receipts generated by an organization gaming | ||||||
18 | facility located outside Madison County shall be paid monthly, | ||||||
19 | subject to appropriation by the General Assembly, to the | ||||||
20 | county in which the organization gaming facility is located | ||||||
21 | for the purposes of its criminal justice system or health care | ||||||
22 | system. | ||||||
23 | Counties may refund any portion of the payment that they | ||||||
24 | receive pursuant to this subsection (b-6) to the organization | ||||||
25 | gaming facility. | ||||||
26 | (b-7) From the tax revenue from the organization gaming |
| |||||||
| |||||||
1 | licensee located in one of the following townships of Cook | ||||||
2 | County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or | ||||||
3 | Worth, an amount equal to 5% of the adjusted gross receipts | ||||||
4 | generated by that organization gaming licensee shall be | ||||||
5 | remitted monthly, subject to appropriation, as follows: 2% to | ||||||
6 | the unit of local government in which the organization gaming | ||||||
7 | licensee is located, and 3% shall be distributed: (A) in | ||||||
8 | accordance with a regional capital development plan entered | ||||||
9 | into by the following communities: Village of Beecher, City of | ||||||
10 | Blue Island, Village of Burnham, City of Calumet City, Village | ||||||
11 | of Calumet Park, City of Chicago Heights, City of Country Club | ||||||
12 | Hills, Village of Crestwood, Village of Crete, Village of | ||||||
13 | Dixmoor, Village of Dolton, Village of East Hazel Crest, | ||||||
14 | Village of Flossmoor, Village of Ford Heights, Village of | ||||||
15 | Glenwood, City of Harvey, Village of Hazel Crest, Village of | ||||||
16 | Homewood, Village of Lansing, Village of Lynwood, City of | ||||||
17 | Markham, Village of Matteson, Village of Midlothian, Village | ||||||
18 | of Monee, City of Oak Forest, Village of Olympia Fields, | ||||||
19 | Village of Orland Hills, Village of Orland Park, City of Palos | ||||||
20 | Heights, Village of Park Forest, Village of Phoenix, Village | ||||||
21 | of Posen, Village of Richton Park, Village of Riverdale, | ||||||
22 | Village of Robbins, Village of Sauk Village, Village of South | ||||||
23 | Chicago Heights, Village of South Holland, Village of Steger, | ||||||
24 | Village of Thornton, Village of Tinley Park, Village of | ||||||
25 | University Park, and Village of Worth; or (B) if no regional | ||||||
26 | capital development plan exists, equally among the communities |
| |||||||
| |||||||
1 | listed in item (A) to be used for capital expenditures or | ||||||
2 | public pension payments, or both. | ||||||
3 | (b-8) In lieu of the payments under subsection (b) of this | ||||||
4 | Section, from the tax revenue deposited in the State Gaming
| ||||||
5 | Fund pursuant to riverboat or casino gambling operations | ||||||
6 | conducted by an owners licensee
under paragraph (1) of | ||||||
7 | subsection (e-5) of Section 7, an amount equal to the tax | ||||||
8 | revenue
generated from the privilege tax imposed by paragraph | ||||||
9 | (2) of subsection (a-5) that is to be
paid to the City of | ||||||
10 | Chicago shall be paid monthly, subject
to appropriation by the | ||||||
11 | General Assembly, as follows: (1) an amount equal to 0.5% of | ||||||
12 | the annual adjusted gross receipts
generated by the owners | ||||||
13 | licensee under paragraph (1) of subsection (e-5) of Section 7 | ||||||
14 | to the home rule county in which the owners licensee is located | ||||||
15 | for the purpose of enhancing
the county's criminal justice | ||||||
16 | system; and (2) the balance to the City of Chicago and shall be | ||||||
17 | expended or obligated by the City of Chicago for pension | ||||||
18 | payments in accordance with Public Act 99-506. | ||||||
19 | (c) Appropriations, as approved by the General Assembly, | ||||||
20 | may be made
from the State Gaming Fund to the Board (i) for the | ||||||
21 | administration and enforcement of this Act and the Video | ||||||
22 | Gaming Act, (ii) for distribution to the Department of State | ||||||
23 | Police and to the Department of Revenue for the enforcement of | ||||||
24 | this Act and the Video Gaming Act, and (iii) to the
Department | ||||||
25 | of Human Services for the administration of programs to treat
| ||||||
26 | problem gambling, including problem gambling from sports |
| |||||||
| |||||||
1 | wagering. The Board's annual appropriations request must | ||||||
2 | separately state its funding needs for the regulation of | ||||||
3 | gaming authorized under Section 7.7, riverboat gaming, casino | ||||||
4 | gaming, video gaming, and sports wagering.
| ||||||
5 | (c-2) An amount equal to 2% of the adjusted gross receipts | ||||||
6 | generated by an organization gaming facility located within a | ||||||
7 | home rule county with a population of over 3,000,000 | ||||||
8 | inhabitants shall be paid, subject to appropriation
from the | ||||||
9 | General Assembly, from the State Gaming Fund to the home rule
| ||||||
10 | county in which the organization gaming licensee is located | ||||||
11 | for the purpose of
enhancing the county's criminal justice | ||||||
12 | system. | ||||||
13 | (c-3) Appropriations, as approved by the General Assembly, | ||||||
14 | may be made from the tax revenue deposited into the State | ||||||
15 | Gaming Fund from organization gaming licensees pursuant to | ||||||
16 | this Section for the administration and enforcement of this | ||||||
17 | Act.
| ||||||
18 | (c-4) After payments required under subsections (b), | ||||||
19 | (b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from | ||||||
20 | the tax revenue from organization gaming licensees deposited | ||||||
21 | into the State Gaming Fund under this Section, all remaining | ||||||
22 | amounts from organization gaming licensees shall be | ||||||
23 | transferred into the Capital Projects Fund. | ||||||
24 | (c-5) (Blank).
| ||||||
25 | (c-10) Each year the General Assembly shall appropriate | ||||||
26 | from the General
Revenue Fund to the Education Assistance Fund |
| |||||||
| |||||||
1 | an amount equal to the amount
paid into the Horse Racing Equity | ||||||
2 | Fund pursuant to subsection (c-5) in the
prior calendar year.
| ||||||
3 | (c-15) After the payments required under subsections (b), | ||||||
4 | (c), and (c-5)
have been made, an amount equal to 2% of the | ||||||
5 | adjusted gross receipts of (1)
an owners licensee that | ||||||
6 | relocates pursuant to Section 11.2, (2) an owners
licensee | ||||||
7 | conducting riverboat gambling operations pursuant to
an
owners | ||||||
8 | license that is initially issued after June 25, 1999,
or (3) | ||||||
9 | the first
riverboat gambling operations conducted by a | ||||||
10 | licensed manager on behalf of the
State under Section 7.3,
| ||||||
11 | whichever comes first, shall be paid, subject to appropriation
| ||||||
12 | from the General Assembly, from the State Gaming Fund to each | ||||||
13 | home rule
county with a population of over 3,000,000 | ||||||
14 | inhabitants for the purpose of
enhancing the county's criminal | ||||||
15 | justice system.
| ||||||
16 | (c-20) Each year the General Assembly shall appropriate | ||||||
17 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
18 | an amount equal to the amount
paid to each home rule county | ||||||
19 | with a population of over 3,000,000 inhabitants
pursuant to | ||||||
20 | subsection (c-15) in the prior calendar year.
| ||||||
21 | (c-21) After the payments required under subsections (b), | ||||||
22 | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have | ||||||
23 | been made, an amount equal to 0.5% of the adjusted gross | ||||||
24 | receipts generated by the owners licensee under paragraph (1) | ||||||
25 | of subsection (e-5) of Section 7 shall be paid monthly, | ||||||
26 | subject to appropriation
from the General Assembly, from the |
| |||||||
| |||||||
1 | State Gaming Fund to the home rule
county in which the owners | ||||||
2 | licensee is located for the purpose of
enhancing the county's | ||||||
3 | criminal justice system. | ||||||
4 | (c-22) After the payments required under subsections (b), | ||||||
5 | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and | ||||||
6 | (c-21) have been made, an amount equal to 2% of the adjusted | ||||||
7 | gross receipts generated by the owners licensee under | ||||||
8 | paragraph (5) of subsection (e-5) of Section 7 shall be paid, | ||||||
9 | subject to appropriation
from the General Assembly, from the | ||||||
10 | State Gaming Fund to the home rule
county in which the owners | ||||||
11 | licensee is located for the purpose of
enhancing the county's | ||||||
12 | criminal justice system. | ||||||
13 | (c-25) From July 1, 2013 and each July 1 thereafter | ||||||
14 | through July 1, 2019, $1,600,000 shall be transferred from the | ||||||
15 | State Gaming Fund to the Chicago State University Education | ||||||
16 | Improvement Fund.
| ||||||
17 | On July 1, 2020 and each July 1 thereafter, $3,000,000 | ||||||
18 | shall be transferred from the State Gaming Fund to the Chicago | ||||||
19 | State University Education Improvement Fund. | ||||||
20 | (c-30) On July 1, 2013 or as soon as possible thereafter, | ||||||
21 | $92,000,000 shall be transferred from the State Gaming Fund to | ||||||
22 | the School Infrastructure Fund and $23,000,000 shall be | ||||||
23 | transferred from the State Gaming Fund to the Horse Racing | ||||||
24 | Equity Fund. | ||||||
25 | (c-35) Beginning on July 1, 2013, in addition to any | ||||||
26 | amount transferred under subsection (c-30) of this Section, |
| |||||||
| |||||||
1 | $5,530,000 shall be transferred monthly from the State Gaming | ||||||
2 | Fund to the School Infrastructure Fund. | ||||||
3 | (d) From time to time, through June 30, 2021, the
Board | ||||||
4 | shall transfer the remainder of the funds
generated by this | ||||||
5 | Act into the Education
Assistance Fund , created by Public Act | ||||||
6 | 86-0018, of the State of Illinois .
| ||||||
7 | (d-5) Beginning on July 1, 2021, on the last day of each | ||||||
8 | month, or as soon thereafter as possible, after all the | ||||||
9 | required expenditures, distributions and transfers have been | ||||||
10 | made from the State Gaming Fund for the month pursuant to | ||||||
11 | subsections (b) through (c-35), the Board shall transfer | ||||||
12 | $22,500,000, along with any deficiencies in such amounts from | ||||||
13 | prior months, from the State Gaming Fund to the Education | ||||||
14 | Assistance Fund; then the Board shall transfer the remainder | ||||||
15 | of the funds generated by this Act, if any, from the State | ||||||
16 | Gaming Fund to the Capital Projects Fund. | ||||||
17 | (e) Nothing in this Act shall prohibit the unit of local | ||||||
18 | government
designated as the home dock of the riverboat from | ||||||
19 | entering into agreements
with other units of local government | ||||||
20 | in this State or in other states to
share its portion of the | ||||||
21 | tax revenue.
| ||||||
22 | (f) To the extent practicable, the Board shall administer | ||||||
23 | and collect the
wagering taxes imposed by this Section in a | ||||||
24 | manner consistent with the
provisions of Sections 4, 5, 5a, | ||||||
25 | 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of | ||||||
26 | the Retailers' Occupation Tax Act and Section 3-7 of the
|
| |||||||
| |||||||
1 | Uniform Penalty and Interest Act.
| ||||||
2 | (Source: P.A. 101-31, Article 25, Section 25-910, eff. | ||||||
3 | 6-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19; | ||||||
4 | 101-648, eff. 6-30-20.)
| ||||||
5 | Section 3-115. The Sports Wagering Act is amended by | ||||||
6 | changing Section 25-90 as follows: | ||||||
7 | (230 ILCS 45/25-90)
| ||||||
8 | Sec. 25-90. Tax; Sports Wagering Fund. | ||||||
9 | (a) For the privilege of holding a license to operate | ||||||
10 | sports wagering under this Act, this State shall impose and | ||||||
11 | collect 15% of a master sports wagering licensee's adjusted | ||||||
12 | gross sports wagering receipts from sports wagering. The | ||||||
13 | accrual method of accounting shall be used for purposes of | ||||||
14 | calculating the amount of the tax owed by the licensee. | ||||||
15 | The taxes levied and collected pursuant to this subsection | ||||||
16 | (a) are due and payable to the Board no later than the last day | ||||||
17 | of the month following the calendar month in which the | ||||||
18 | adjusted gross sports wagering receipts were received and the | ||||||
19 | tax obligation was accrued. | ||||||
20 | (a-5) In addition to the tax imposed under subsection (a) | ||||||
21 | of this Section, for the privilege of holding a license to | ||||||
22 | operate sports wagering under this Act, the State shall impose | ||||||
23 | and collect 2% of the adjusted gross receipts from sports | ||||||
24 | wagers that are placed within a home rule county with a |
| |||||||
| |||||||
1 | population of over 3,000,000 inhabitants, which shall be paid, | ||||||
2 | subject to appropriation from the General Assembly, from the | ||||||
3 | Sports Wagering Fund to that home rule county for the purpose | ||||||
4 | of enhancing the county's criminal justice system. | ||||||
5 | (b) The Sports Wagering Fund is hereby created as special | ||||||
6 | fund in the State treasury. Except as otherwise provided in | ||||||
7 | this Act, all moneys collected under this Act by the Board | ||||||
8 | shall be deposited into the Sports Wagering Fund. On the 25th | ||||||
9 | of each month, any moneys remaining in the Sports Wagering | ||||||
10 | Fund in excess of the anticipated monthly expenditures from | ||||||
11 | the Fund through the next month, as certified by the Board to | ||||||
12 | the State Comptroller, shall be transferred by the State | ||||||
13 | Comptroller and the State Treasurer to the Capital Projects | ||||||
14 | Fund. | ||||||
15 | (c) Beginning with July 2021, and on a monthly basis | ||||||
16 | thereafter, the Board shall certify to the State Comptroller | ||||||
17 | the amount of license fees collected in the month for initial | ||||||
18 | licenses issued under this Act, except for occupational | ||||||
19 | licenses. As soon after certification as practicable, the | ||||||
20 | State Comptroller shall direct and the State Treasurer shall | ||||||
21 | transfer the certified amount from the Sports Wagering Fund to | ||||||
22 | the Rebuild Illinois Projects Fund.
| ||||||
23 | (Source: P.A. 101-31, eff. 6-28-19.) | ||||||
24 | Section 3-120. The Illinois Public Aid Code is amended by | ||||||
25 | changing Sections 5-5.4, 12-10, and 12-10.3 and by adding |
| |||||||
| |||||||
1 | Sections 5-2.09 and 5-2.10 as follows: | ||||||
2 | (305 ILCS 5/5-2.09 new) | ||||||
3 | Sec. 5-2.09. Enhanced federal medical assistance | ||||||
4 | percentage. In accordance with Section 9817 of the American | ||||||
5 | Rescue Plan Act of 2021 (Pub. L. 117-2) and corresponding | ||||||
6 | federal guidance, the Department of Healthcare and Family | ||||||
7 | Services shall take appropriate actions to claim an enhanced | ||||||
8 | federal medical assistance percentage (FMAP) provided by | ||||||
9 | Section 9817 of the American Rescue Plan Act of 2021 with | ||||||
10 | respect to expenditures under the State medical assistance | ||||||
11 | program for home and community-based services from April 1, | ||||||
12 | 2021 through March 31, 2022. The Department is authorized to | ||||||
13 | use State funds equivalent to the amount of federal funds | ||||||
14 | attributable to the increased federal medical assistance | ||||||
15 | percentage under Section 9817 of the American Rescue Plan Act | ||||||
16 | of 2021 to implement or supplement the implementation of | ||||||
17 | activities to enhance, expand, or strengthen home and | ||||||
18 | community based services under the State's medical assistance | ||||||
19 | program to the extent permitted by and aligned with the goals | ||||||
20 | of Section 9817 of the American Rescue Plan Act of 2021 through | ||||||
21 | March 31, 2024 or any revised deadline established by the | ||||||
22 | federal government. The use of such funds is subject to | ||||||
23 | compliance with applicable federal requirements and federal | ||||||
24 | approval, including the approval of any necessary State Plan | ||||||
25 | Amendments, Waiver Amendments, or other federally required |
| |||||||
| |||||||
1 | documents or assurances. | ||||||
2 | The Department may adopt rules as necessary, including | ||||||
3 | emergency rules as authorized by Section 5-45 of the Illinois | ||||||
4 | Administrative Procedure Act, to implement the provisions of | ||||||
5 | this Section. | ||||||
6 | (305 ILCS 5/5-2.10 new) | ||||||
7 | Sec. 5-2.10. Increased accountability for nursing | ||||||
8 | facilities. The Department shall develop a plan for the | ||||||
9 | revitalization of nursing homes licensed under the Nursing | ||||||
10 | Home Care Act and shall report to the Governor and the General | ||||||
11 | Assembly on a recommended course of action, including, but not | ||||||
12 | limited to, the following: | ||||||
13 | (1) significantly increasing federal funds by | ||||||
14 | streamlining and raising the nursing home provider | ||||||
15 | assessment on occupied beds; | ||||||
16 | (2)improving payments through increased funding and | ||||||
17 | providing additional incentives for staffing, quality | ||||||
18 | metrics and infection control measures; and | ||||||
19 | (3)transitioning the methodologies for reimbursement | ||||||
20 | of nursing services as provided under this Article to the | ||||||
21 | Patient Driven Payment Model (PDPM) developed by the | ||||||
22 | federal Centers for Medicare and Medicaid Services. | ||||||
23 | No later than September 30, 2021, the Department shall | ||||||
24 | submit a report to the Governor and the General Assembly, | ||||||
25 | which outlines the steps taken by the Department, including |
| |||||||
| |||||||
1 | discussions with interested stakeholders and industry | ||||||
2 | representatives, and recommendations for further action by the | ||||||
3 | General Assembly to provide for accountability and to achieve | ||||||
4 | the program objectives outlined in this Section, which shall | ||||||
5 | require action by the General Assembly.
| ||||||
6 | (305 ILCS 5/5-5.4) (from Ch. 23, par. 5-5.4)
| ||||||
7 | Sec. 5-5.4. Standards of Payment - Department of | ||||||
8 | Healthcare and Family Services.
The Department of Healthcare | ||||||
9 | and Family Services shall develop standards of payment of
| ||||||
10 | nursing facility and ICF/DD services in facilities providing | ||||||
11 | such services
under this Article which:
| ||||||
12 | (1) Provide for the determination of a facility's payment
| ||||||
13 | for nursing facility or ICF/DD services on a prospective | ||||||
14 | basis.
The amount of the payment rate for all nursing | ||||||
15 | facilities certified by the
Department of Public Health under | ||||||
16 | the ID/DD Community Care Act or the Nursing Home Care Act as | ||||||
17 | Intermediate
Care for the Developmentally Disabled facilities, | ||||||
18 | Long Term Care for Under Age
22 facilities, Skilled Nursing | ||||||
19 | facilities, or Intermediate Care facilities
under the
medical | ||||||
20 | assistance program shall be prospectively established annually | ||||||
21 | on the
basis of historical, financial, and statistical data | ||||||
22 | reflecting actual costs
from prior years, which shall be | ||||||
23 | applied to the current rate year and updated
for inflation, | ||||||
24 | except that the capital cost element for newly constructed
| ||||||
25 | facilities shall be based upon projected budgets. The annually |
| |||||||
| |||||||
1 | established
payment rate shall take effect on July 1 in 1984 | ||||||
2 | and subsequent years. No rate
increase and no
update for | ||||||
3 | inflation shall be provided on or after July 1, 1994, unless | ||||||
4 | specifically provided for in this
Section.
The changes made by | ||||||
5 | Public Act 93-841
extending the duration of the prohibition | ||||||
6 | against a rate increase or update for inflation are effective | ||||||
7 | retroactive to July 1, 2004.
| ||||||
8 | For facilities licensed by the Department of Public Health | ||||||
9 | under the Nursing
Home Care Act as Intermediate Care for the | ||||||
10 | Developmentally Disabled facilities
or Long Term Care for | ||||||
11 | Under Age 22 facilities, the rates taking effect on July
1, | ||||||
12 | 1998 shall include an increase of 3%. For facilities licensed | ||||||
13 | by the
Department of Public Health under the Nursing Home Care | ||||||
14 | Act as Skilled Nursing
facilities or Intermediate Care | ||||||
15 | facilities, the rates taking effect on July 1,
1998 shall | ||||||
16 | include an increase of 3% plus $1.10 per resident-day, as | ||||||
17 | defined by
the Department. For facilities licensed by the | ||||||
18 | Department of Public Health under the Nursing Home Care Act as | ||||||
19 | Intermediate Care Facilities for the Developmentally Disabled | ||||||
20 | or Long Term Care for Under Age 22 facilities, the rates taking | ||||||
21 | effect on January 1, 2006 shall include an increase of 3%.
For | ||||||
22 | facilities licensed by the Department of Public Health under | ||||||
23 | the Nursing Home Care Act as Intermediate Care Facilities for | ||||||
24 | the Developmentally Disabled or Long Term Care for Under Age | ||||||
25 | 22 facilities, the rates taking effect on January 1, 2009 | ||||||
26 | shall include an increase sufficient to provide a $0.50 per |
| |||||||
| |||||||
1 | hour wage increase for non-executive staff. For facilities | ||||||
2 | licensed by the Department of Public Health under the ID/DD | ||||||
3 | Community Care Act as ID/DD Facilities the rates taking effect | ||||||
4 | within 30 days after July 6, 2017 (the effective date of Public | ||||||
5 | Act 100-23) shall include an increase sufficient to provide a | ||||||
6 | $0.75 per hour wage increase for non-executive staff. The | ||||||
7 | Department shall adopt rules, including emergency rules under | ||||||
8 | subsection (y) of Section 5-45 of the Illinois Administrative | ||||||
9 | Procedure Act, to implement the provisions of this paragraph. | ||||||
10 | For facilities licensed by the Department of Public Health | ||||||
11 | under the ID/DD Community Care Act as ID/DD Facilities and | ||||||
12 | under the MC/DD Act as MC/DD Facilities, the rates taking | ||||||
13 | effect within 30 days after the effective date of this | ||||||
14 | amendatory Act of the 100th General Assembly shall include an | ||||||
15 | increase sufficient to provide a $0.50 per hour wage increase | ||||||
16 | for non-executive front-line personnel, including, but not | ||||||
17 | limited to, direct support persons, aides, front-line | ||||||
18 | supervisors, qualified intellectual disabilities | ||||||
19 | professionals, nurses, and non-administrative support staff. | ||||||
20 | The Department shall adopt rules, including emergency rules | ||||||
21 | under subsection (bb) of Section 5-45 of the Illinois | ||||||
22 | Administrative Procedure Act, to implement the provisions of | ||||||
23 | this paragraph. | ||||||
24 | For facilities licensed by the Department of Public Health | ||||||
25 | under the
Nursing Home Care Act as Intermediate Care for the | ||||||
26 | Developmentally Disabled
facilities or Long Term Care for |
| |||||||
| |||||||
1 | Under Age 22 facilities, the rates taking
effect on July 1, | ||||||
2 | 1999 shall include an increase of 1.6% plus $3.00 per
| ||||||
3 | resident-day, as defined by the Department. For facilities | ||||||
4 | licensed by the
Department of Public Health under the Nursing | ||||||
5 | Home Care Act as Skilled Nursing
facilities or Intermediate | ||||||
6 | Care facilities, the rates taking effect on July 1,
1999 shall | ||||||
7 | include an increase of 1.6% and, for services provided on or | ||||||
8 | after
October 1, 1999, shall be increased by $4.00 per | ||||||
9 | resident-day, as defined by
the Department.
| ||||||
10 | For facilities licensed by the Department of Public Health | ||||||
11 | under the
Nursing Home Care Act as Intermediate Care for the | ||||||
12 | Developmentally Disabled
facilities or Long Term Care for | ||||||
13 | Under Age 22 facilities, the rates taking
effect on July 1, | ||||||
14 | 2000 shall include an increase of 2.5% per resident-day,
as | ||||||
15 | defined by the Department. For facilities licensed by the | ||||||
16 | Department of
Public Health under the Nursing Home Care Act as | ||||||
17 | Skilled Nursing facilities or
Intermediate Care facilities, | ||||||
18 | the rates taking effect on July 1, 2000 shall
include an | ||||||
19 | increase of 2.5% per resident-day, as defined by the | ||||||
20 | Department.
| ||||||
21 | For facilities licensed by the Department of Public Health | ||||||
22 | under the
Nursing Home Care Act as skilled nursing facilities | ||||||
23 | or intermediate care
facilities, a new payment methodology | ||||||
24 | must be implemented for the nursing
component of the rate | ||||||
25 | effective July 1, 2003. The Department of Public Aid
(now | ||||||
26 | Healthcare and Family Services) shall develop the new payment |
| |||||||
| |||||||
1 | methodology using the Minimum Data Set
(MDS) as the instrument | ||||||
2 | to collect information concerning nursing home
resident | ||||||
3 | condition necessary to compute the rate. The Department
shall | ||||||
4 | develop the new payment methodology to meet the unique needs | ||||||
5 | of
Illinois nursing home residents while remaining subject to | ||||||
6 | the appropriations
provided by the General Assembly.
A | ||||||
7 | transition period from the payment methodology in effect on | ||||||
8 | June 30, 2003
to the payment methodology in effect on July 1, | ||||||
9 | 2003 shall be provided for a
period not exceeding 3 years and | ||||||
10 | 184 days after implementation of the new payment
methodology | ||||||
11 | as follows:
| ||||||
12 | (A) For a facility that would receive a lower
nursing | ||||||
13 | component rate per patient day under the new system than | ||||||
14 | the facility
received
effective on the date immediately | ||||||
15 | preceding the date that the Department
implements the new | ||||||
16 | payment methodology, the nursing component rate per | ||||||
17 | patient
day for the facility
shall be held at
the level in | ||||||
18 | effect on the date immediately preceding the date that the
| ||||||
19 | Department implements the new payment methodology until a | ||||||
20 | higher nursing
component rate of
reimbursement is achieved | ||||||
21 | by that
facility.
| ||||||
22 | (B) For a facility that would receive a higher nursing | ||||||
23 | component rate per
patient day under the payment | ||||||
24 | methodology in effect on July 1, 2003 than the
facility | ||||||
25 | received effective on the date immediately preceding the | ||||||
26 | date that the
Department implements the new payment |
| |||||||
| |||||||
1 | methodology, the nursing component rate
per patient day | ||||||
2 | for the facility shall be adjusted.
| ||||||
3 | (C) Notwithstanding paragraphs (A) and (B), the | ||||||
4 | nursing component rate per
patient day for the facility | ||||||
5 | shall be adjusted subject to appropriations
provided by | ||||||
6 | the General Assembly.
| ||||||
7 | For facilities licensed by the Department of Public Health | ||||||
8 | under the
Nursing Home Care Act as Intermediate Care for the | ||||||
9 | Developmentally Disabled
facilities or Long Term Care for | ||||||
10 | Under Age 22 facilities, the rates taking
effect on March 1, | ||||||
11 | 2001 shall include a statewide increase of 7.85%, as
defined | ||||||
12 | by the Department.
| ||||||
13 | Notwithstanding any other provision of this Section, for | ||||||
14 | facilities licensed by the Department of Public Health under | ||||||
15 | the
Nursing Home Care Act as skilled nursing facilities or | ||||||
16 | intermediate care
facilities, except facilities participating | ||||||
17 | in the Department's demonstration program pursuant to the | ||||||
18 | provisions of Title 77, Part 300, Subpart T of the Illinois | ||||||
19 | Administrative Code, the numerator of the ratio used by the | ||||||
20 | Department of Healthcare and Family Services to compute the | ||||||
21 | rate payable under this Section using the Minimum Data Set | ||||||
22 | (MDS) methodology shall incorporate the following annual | ||||||
23 | amounts as the additional funds appropriated to the Department | ||||||
24 | specifically to pay for rates based on the MDS nursing | ||||||
25 | component methodology in excess of the funding in effect on | ||||||
26 | December 31, 2006: |
| |||||||
| |||||||
1 | (i) For rates taking effect January 1, 2007, | ||||||
2 | $60,000,000. | ||||||
3 | (ii) For rates taking effect January 1, 2008, | ||||||
4 | $110,000,000. | ||||||
5 | (iii) For rates taking effect January 1, 2009, | ||||||
6 | $194,000,000. | ||||||
7 | (iv) For rates taking effect April 1, 2011, or the | ||||||
8 | first day of the month that begins at least 45 days after | ||||||
9 | the effective date of this amendatory Act of the 96th | ||||||
10 | General Assembly, $416,500,000 or an amount as may be | ||||||
11 | necessary to complete the transition to the MDS | ||||||
12 | methodology for the nursing component of the rate. | ||||||
13 | Increased payments under this item (iv) are not due and | ||||||
14 | payable, however, until (i) the methodologies described in | ||||||
15 | this paragraph are approved by the federal government in | ||||||
16 | an appropriate State Plan amendment and (ii) the | ||||||
17 | assessment imposed by Section 5B-2 of this Code is | ||||||
18 | determined to be a permissible tax under Title XIX of the | ||||||
19 | Social Security Act. | ||||||
20 | Notwithstanding any other provision of this Section, for | ||||||
21 | facilities licensed by the Department of Public Health under | ||||||
22 | the Nursing Home Care Act as skilled nursing facilities or | ||||||
23 | intermediate care facilities, the support component of the | ||||||
24 | rates taking effect on January 1, 2008 shall be computed using | ||||||
25 | the most recent cost reports on file with the Department of | ||||||
26 | Healthcare and Family Services no later than April 1, 2005, |
| |||||||
| |||||||
1 | updated for inflation to January 1, 2006. | ||||||
2 | For facilities licensed by the Department of Public Health | ||||||
3 | under the
Nursing Home Care Act as Intermediate Care for the | ||||||
4 | Developmentally Disabled
facilities or Long Term Care for | ||||||
5 | Under Age 22 facilities, the rates taking
effect on April 1, | ||||||
6 | 2002 shall include a statewide increase of 2.0%, as
defined by | ||||||
7 | the Department.
This increase terminates on July 1, 2002;
| ||||||
8 | beginning July 1, 2002 these rates are reduced to the level of | ||||||
9 | the rates
in effect on March 31, 2002, as defined by the | ||||||
10 | Department.
| ||||||
11 | For facilities licensed by the Department of Public Health | ||||||
12 | under the
Nursing Home Care Act as skilled nursing facilities | ||||||
13 | or intermediate care
facilities, the rates taking effect on | ||||||
14 | July 1, 2001 shall be computed using the most recent cost | ||||||
15 | reports
on file with the Department of Public Aid no later than | ||||||
16 | April 1, 2000,
updated for inflation to January 1, 2001. For | ||||||
17 | rates effective July 1, 2001
only, rates shall be the greater | ||||||
18 | of the rate computed for July 1, 2001
or the rate effective on | ||||||
19 | June 30, 2001.
| ||||||
20 | Notwithstanding any other provision of this Section, for | ||||||
21 | facilities
licensed by the Department of Public Health under | ||||||
22 | the Nursing Home Care Act
as skilled nursing facilities or | ||||||
23 | intermediate care facilities, the Illinois
Department shall | ||||||
24 | determine by rule the rates taking effect on July 1, 2002,
| ||||||
25 | which shall be 5.9% less than the rates in effect on June 30, | ||||||
26 | 2002.
|
| |||||||
| |||||||
1 | Notwithstanding any other provision of this Section, for | ||||||
2 | facilities
licensed by the Department of Public Health under | ||||||
3 | the Nursing Home Care Act as
skilled nursing
facilities or | ||||||
4 | intermediate care facilities, if the payment methodologies | ||||||
5 | required under Section 5A-12 and the waiver granted under 42 | ||||||
6 | CFR 433.68 are approved by the United States Centers for | ||||||
7 | Medicare and Medicaid Services, the rates taking effect on | ||||||
8 | July 1, 2004 shall be 3.0% greater than the rates in effect on | ||||||
9 | June 30, 2004. These rates shall take
effect only upon | ||||||
10 | approval and
implementation of the payment methodologies | ||||||
11 | required under Section 5A-12.
| ||||||
12 | Notwithstanding any other provisions of this Section, for | ||||||
13 | facilities licensed by the Department of Public Health under | ||||||
14 | the Nursing Home Care Act as skilled nursing facilities or | ||||||
15 | intermediate care facilities, the rates taking effect on | ||||||
16 | January 1, 2005 shall be 3% more than the rates in effect on | ||||||
17 | December 31, 2004.
| ||||||
18 | Notwithstanding any other provision of this Section, for | ||||||
19 | facilities licensed by the Department of Public Health under | ||||||
20 | the Nursing Home Care Act as skilled nursing facilities or | ||||||
21 | intermediate care facilities, effective January 1, 2009, the | ||||||
22 | per diem support component of the rates effective on January | ||||||
23 | 1, 2008, computed using the most recent cost reports on file | ||||||
24 | with the Department of Healthcare and Family Services no later | ||||||
25 | than April 1, 2005, updated for inflation to January 1, 2006, | ||||||
26 | shall be increased to the amount that would have been derived |
| |||||||
| |||||||
1 | using standard Department of Healthcare and Family Services | ||||||
2 | methods, procedures, and inflators. | ||||||
3 | Notwithstanding any other provisions of this Section, for | ||||||
4 | facilities licensed by the Department of Public Health under | ||||||
5 | the Nursing Home Care Act as intermediate care facilities that | ||||||
6 | are federally defined as Institutions for Mental Disease, or | ||||||
7 | facilities licensed by the Department of Public Health under | ||||||
8 | the Specialized Mental Health Rehabilitation Act of 2013, a | ||||||
9 | socio-development component rate equal to 6.6% of the | ||||||
10 | facility's nursing component rate as of January 1, 2006 shall | ||||||
11 | be established and paid effective July 1, 2006. The | ||||||
12 | socio-development component of the rate shall be increased by | ||||||
13 | a factor of 2.53 on the first day of the month that begins at | ||||||
14 | least 45 days after January 11, 2008 (the effective date of | ||||||
15 | Public Act 95-707). As of August 1, 2008, the | ||||||
16 | socio-development component rate shall be equal to 6.6% of the | ||||||
17 | facility's nursing component rate as of January 1, 2006, | ||||||
18 | multiplied by a factor of 3.53. For services provided on or | ||||||
19 | after April 1, 2011, or the first day of the month that begins | ||||||
20 | at least 45 days after the effective date of this amendatory | ||||||
21 | Act of the 96th General Assembly, whichever is later, the | ||||||
22 | Illinois Department may by rule adjust these socio-development | ||||||
23 | component rates, and may use different adjustment | ||||||
24 | methodologies for those facilities participating, and those | ||||||
25 | not participating, in the Illinois Department's demonstration | ||||||
26 | program pursuant to the provisions of Title 77, Part 300, |
| |||||||
| |||||||
1 | Subpart T of the Illinois Administrative Code, but in no case | ||||||
2 | may such rates be diminished below those in effect on August 1, | ||||||
3 | 2008.
| ||||||
4 | For facilities
licensed
by the
Department of Public Health | ||||||
5 | under the Nursing Home Care Act as Intermediate
Care for
the | ||||||
6 | Developmentally Disabled facilities or as long-term care | ||||||
7 | facilities for
residents under 22 years of age, the rates | ||||||
8 | taking effect on July 1,
2003 shall
include a statewide | ||||||
9 | increase of 4%, as defined by the Department.
| ||||||
10 | For facilities licensed by the Department of Public Health | ||||||
11 | under the
Nursing Home Care Act as Intermediate Care for the | ||||||
12 | Developmentally Disabled
facilities or Long Term Care for | ||||||
13 | Under Age 22 facilities, the rates taking
effect on the first | ||||||
14 | day of the month that begins at least 45 days after the | ||||||
15 | effective date of this amendatory Act of the 95th General | ||||||
16 | Assembly shall include a statewide increase of 2.5%, as
| ||||||
17 | defined by the Department. | ||||||
18 | Notwithstanding any other provision of this Section, for | ||||||
19 | facilities licensed by the Department of Public Health under | ||||||
20 | the Nursing Home Care Act as skilled nursing facilities or | ||||||
21 | intermediate care facilities, effective January 1, 2005, | ||||||
22 | facility rates shall be increased by the difference between | ||||||
23 | (i) a facility's per diem property, liability, and malpractice | ||||||
24 | insurance costs as reported in the cost report filed with the | ||||||
25 | Department of Public Aid and used to establish rates effective | ||||||
26 | July 1, 2001 and (ii) those same costs as reported in the |
| |||||||
| |||||||
1 | facility's 2002 cost report. These costs shall be passed | ||||||
2 | through to the facility without caps or limitations, except | ||||||
3 | for adjustments required under normal auditing procedures.
| ||||||
4 | Rates established effective each July 1 shall govern | ||||||
5 | payment
for services rendered throughout that fiscal year, | ||||||
6 | except that rates
established on July 1, 1996 shall be | ||||||
7 | increased by 6.8% for services
provided on or after January 1, | ||||||
8 | 1997. Such rates will be based
upon the rates calculated for | ||||||
9 | the year beginning July 1, 1990, and for
subsequent years | ||||||
10 | thereafter until June 30, 2001 shall be based on the
facility | ||||||
11 | cost reports
for the facility fiscal year ending at any point | ||||||
12 | in time during the previous
calendar year, updated to the | ||||||
13 | midpoint of the rate year. The cost report
shall be on file | ||||||
14 | with the Department no later than April 1 of the current
rate | ||||||
15 | year. Should the cost report not be on file by April 1, the | ||||||
16 | Department
shall base the rate on the latest cost report filed | ||||||
17 | by each skilled care
facility and intermediate care facility, | ||||||
18 | updated to the midpoint of the
current rate year. In | ||||||
19 | determining rates for services rendered on and after
July 1, | ||||||
20 | 1985, fixed time shall not be computed at less than zero. The
| ||||||
21 | Department shall not make any alterations of regulations which | ||||||
22 | would reduce
any component of the Medicaid rate to a level | ||||||
23 | below what that component would
have been utilizing in the | ||||||
24 | rate effective on July 1, 1984.
| ||||||
25 | (2) Shall take into account the actual costs incurred by | ||||||
26 | facilities
in providing services for recipients of skilled |
| |||||||
| |||||||
1 | nursing and intermediate
care services under the medical | ||||||
2 | assistance program.
| ||||||
3 | (3) Shall take into account the medical and psycho-social
| ||||||
4 | characteristics and needs of the patients.
| ||||||
5 | (4) Shall take into account the actual costs incurred by | ||||||
6 | facilities in
meeting licensing and certification standards | ||||||
7 | imposed and prescribed by the
State of Illinois, any of its | ||||||
8 | political subdivisions or municipalities and by
the U.S. | ||||||
9 | Department of Health and Human Services pursuant to Title XIX | ||||||
10 | of the
Social Security Act.
| ||||||
11 | The Department of Healthcare and Family Services
shall | ||||||
12 | develop precise standards for
payments to reimburse nursing | ||||||
13 | facilities for any utilization of
appropriate rehabilitative | ||||||
14 | personnel for the provision of rehabilitative
services which | ||||||
15 | is authorized by federal regulations, including
reimbursement | ||||||
16 | for services provided by qualified therapists or qualified
| ||||||
17 | assistants, and which is in accordance with accepted | ||||||
18 | professional
practices. Reimbursement also may be made for | ||||||
19 | utilization of other
supportive personnel under appropriate | ||||||
20 | supervision.
| ||||||
21 | The Department shall develop enhanced payments to offset | ||||||
22 | the additional costs incurred by a
facility serving | ||||||
23 | exceptional need residents and shall allocate at least | ||||||
24 | $4,000,000 of the funds
collected from the assessment | ||||||
25 | established by Section 5B-2 of this Code for such payments. | ||||||
26 | For
the purpose of this Section, "exceptional needs" means, |
| |||||||
| |||||||
1 | but need not be limited to, ventilator care and traumatic | ||||||
2 | brain injury care. The enhanced payments for exceptional need | ||||||
3 | residents under this paragraph are not due and payable, | ||||||
4 | however, until (i) the methodologies described in this | ||||||
5 | paragraph are approved by the federal government in an | ||||||
6 | appropriate State Plan amendment and (ii) the assessment | ||||||
7 | imposed by Section 5B-2 of this Code is determined to be a | ||||||
8 | permissible tax under Title XIX of the Social Security Act. | ||||||
9 | Beginning January 1, 2014 the methodologies for | ||||||
10 | reimbursement of nursing facility services as provided under | ||||||
11 | this Section 5-5.4 shall no longer be applicable for services | ||||||
12 | provided on or after January 1, 2014. | ||||||
13 | No payment increase under this Section for the MDS | ||||||
14 | methodology, exceptional care residents, or the | ||||||
15 | socio-development component rate established by Public Act | ||||||
16 | 96-1530 of the 96th General Assembly and funded by the | ||||||
17 | assessment imposed under Section 5B-2 of this Code shall be | ||||||
18 | due and payable until after the Department notifies the | ||||||
19 | long-term care providers, in writing, that the payment | ||||||
20 | methodologies to long-term care providers required under this | ||||||
21 | Section have been approved by the Centers for Medicare and | ||||||
22 | Medicaid Services of the U.S. Department of Health and Human | ||||||
23 | Services and the waivers under 42 CFR 433.68 for the | ||||||
24 | assessment imposed by this Section, if necessary, have been | ||||||
25 | granted by the Centers for Medicare and Medicaid Services of | ||||||
26 | the U.S. Department of Health and Human Services. Upon |
| |||||||
| |||||||
1 | notification to the Department of approval of the payment | ||||||
2 | methodologies required under this Section and the waivers | ||||||
3 | granted under 42 CFR 433.68, all increased payments otherwise | ||||||
4 | due under this Section prior to the date of notification shall | ||||||
5 | be due and payable within 90 days of the date federal approval | ||||||
6 | is received. | ||||||
7 | On and after July 1, 2012, the Department shall reduce any | ||||||
8 | rate of reimbursement for services or other payments or alter | ||||||
9 | any methodologies authorized by this Code to reduce any rate | ||||||
10 | of reimbursement for services or other payments in accordance | ||||||
11 | with Section 5-5e. | ||||||
12 | For facilities licensed by the Department of Public Health | ||||||
13 | under the ID/DD Community Care Act as ID/DD Facilities and | ||||||
14 | under the MC/DD Act as MC/DD Facilities, subject to federal | ||||||
15 | approval, the rates taking effect for services delivered on or | ||||||
16 | after August 1, 2019 shall be increased by 3.5% over the rates | ||||||
17 | in effect on June 30, 2019. The Department shall adopt rules, | ||||||
18 | including emergency rules under subsection (ii) of Section | ||||||
19 | 5-45 of the Illinois Administrative Procedure Act, to | ||||||
20 | implement the provisions of this Section, including wage | ||||||
21 | increases for direct care staff. | ||||||
22 | For facilities licensed by the Department of Public Health | ||||||
23 | under the ID/DD Community Care Act as ID/DD Facilities and | ||||||
24 | under the MC/DD Act as MC/DD Facilities, subject to federal | ||||||
25 | approval, the rates taking effect on the latter of the | ||||||
26 | approval date of the State Plan Amendment for these facilities |
| |||||||
| |||||||
1 | or the Waiver Amendment for the home and community-based | ||||||
2 | services settings shall include an increase sufficient to | ||||||
3 | provide a $0.26 per hour wage increase to the base wage for | ||||||
4 | non-executive staff. The Department shall adopt rules, | ||||||
5 | including emergency rules as authorized by Section 5-45 of the | ||||||
6 | Illinois Administrative Procedure Act, to implement the | ||||||
7 | provisions of
this Section, including wage increases for | ||||||
8 | direct care staff. | ||||||
9 | For facilities licensed by the Department of Public Health | ||||||
10 | under the ID/DD Community Care Act as ID/DD Facilities and | ||||||
11 | under the MC/DD Act as MC/DD Facilities, subject to federal | ||||||
12 | approval of the State Plan Amendment and the Waiver Amendment | ||||||
13 | for the home and community-based services settings, the rates | ||||||
14 | taking effect for the services delivered on or after July 1, | ||||||
15 | 2020 shall include an increase sufficient to provide a $1.00 | ||||||
16 | per hour wage increase for non-executive staff. For services | ||||||
17 | delivered on or after January 1, 2021, subject to federal | ||||||
18 | approval of the State Plan Amendment and the Waiver Amendment | ||||||
19 | for the home and community-based services settings, shall | ||||||
20 | include an increase sufficient to provide a $0.50 per hour | ||||||
21 | increase for non-executive staff. The Department shall adopt | ||||||
22 | rules, including emergency rules as authorized by Section 5-45 | ||||||
23 | of the Illinois Administrative Procedure Act, to implement the | ||||||
24 | provisions of this Section, including wage increases for | ||||||
25 | direct care staff. | ||||||
26 | For facilities licensed by the Department of Public Health |
| |||||||
| |||||||
1 | under the ID/DD Community Care Act as ID/DD Facilities and | ||||||
2 | under the MC/DD Act as MC/DD Facilities, subject to federal | ||||||
3 | approval of the State Plan Amendment, the rates taking effect | ||||||
4 | for the residential services delivered on or after July 1, | ||||||
5 | 2021, shall include an increase sufficient to provide a $0.50 | ||||||
6 | per hour increase for aides in the rate methodology. For | ||||||
7 | facilities licensed by the Department of Public Health under | ||||||
8 | the ID/DD Community Care Act as ID/DD Facilities and under the | ||||||
9 | MC/DD Act as MC/DD Facilities, subject to federal approval of | ||||||
10 | the State Plan Amendment, the rates taking effect for the | ||||||
11 | residential services delivered on or after January 1, 2022 | ||||||
12 | shall include an increase sufficient to provide a $1.00 per | ||||||
13 | hour increase for aides in the rate methodology. In addition, | ||||||
14 | for residential services delivered on or after January 1, 2022 | ||||||
15 | such rates shall include an increase sufficient to provide | ||||||
16 | wages for all residential non-executive direct care staff, | ||||||
17 | excluding aides, at the federal Department of Labor, Bureau of | ||||||
18 | Labor Statistics' average wage as defined in rule by the | ||||||
19 | Department. The Department shall adopt rules, including | ||||||
20 | emergency rules as authorized by Section 5-45 of the Illinois | ||||||
21 | Administrative Procedure Act, to implement the provisions of | ||||||
22 | this Section. | ||||||
23 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
24 | 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
| ||||||
25 | (305 ILCS 5/12-10) (from Ch. 23, par. 12-10)
|
| |||||||
| |||||||
1 | Sec. 12-10. DHS Special Purposes Trust Fund; uses. The DHS | ||||||
2 | Special
Purposes Trust Fund, to be held outside the State | ||||||
3 | Treasury by the State
Treasurer as ex-officio custodian, shall | ||||||
4 | consist of (1) any federal grants
received under Section | ||||||
5 | 12-4.6 that are not required by Section 12-5 to be paid
into | ||||||
6 | the General Revenue Fund or transferred into the Local | ||||||
7 | Initiative Fund
under Section 12-10.1 or deposited in the | ||||||
8 | Employment and Training Fund under
Section 12-10.3 or in the | ||||||
9 | special account established and maintained in that
Fund as | ||||||
10 | provided
in that Section; (2) grants, gifts or legacies of | ||||||
11 | moneys or securities
received under Section 12-4.18; (3) | ||||||
12 | grants received under Section 12-4.19; and
(4) funds for child | ||||||
13 | care and development services. Disbursements from this
Fund | ||||||
14 | shall be only for the purposes authorized by the | ||||||
15 | aforementioned Sections.
| ||||||
16 | Disbursements from this Fund shall be by warrants drawn by | ||||||
17 | the State
Comptroller on receipt of vouchers duly executed and | ||||||
18 | certified by the Illinois
Department of Human Services, | ||||||
19 | including payment to the Health Insurance
Reserve Fund for | ||||||
20 | group insurance costs at the rate certified by the Department
| ||||||
21 | of Central Management Services. | ||||||
22 | In addition to any other transfers that may be provided | ||||||
23 | for by law, the State Comptroller shall direct and the State | ||||||
24 | Treasurer shall transfer from the DHS Special Purposes Trust | ||||||
25 | Fund into the Governor's Grant Fund such amounts as may be | ||||||
26 | directed in writing by the Secretary of Human Services.
|
| |||||||
| |||||||
1 | In addition to any other transfers that may be provided | ||||||
2 | for by law, the State Comptroller shall direct and the State | ||||||
3 | Treasurer shall transfer from the DHS Special Purposes Trust | ||||||
4 | Fund into the Employment and Training fund such amounts as may | ||||||
5 | be directed in writing by the Secretary of Human Services. All | ||||||
6 | federal monies received as reimbursement for expenditures from | ||||||
7 | the
General Revenue Fund, and which were made for the purposes | ||||||
8 | authorized for
expenditures from the DHS Special Purposes | ||||||
9 | Trust Fund, shall be deposited
by the Department into the | ||||||
10 | General Revenue Fund.
| ||||||
11 | (Source: P.A. 101-10, eff. 6-5-19.)
| ||||||
12 | (305 ILCS 5/12-10.3) (from Ch. 23, par. 12-10.3)
| ||||||
13 | Sec. 12-10.3. Employment and Training Fund; uses.
| ||||||
14 | (a) The Employment and Training Fund is hereby created in | ||||||
15 | the State
Treasury for the purpose of receiving and disbursing | ||||||
16 | moneys in accordance
with the provisions of Title IV-A of the | ||||||
17 | federal Social Security Act; the Food Stamp
Act, Title 7 of the | ||||||
18 | United States Code; and related rules and regulations
| ||||||
19 | governing the use of those moneys for the purposes of | ||||||
20 | providing employment
and training services, supportive | ||||||
21 | services, cash assistance payments, short-term non-recurrent | ||||||
22 | payments, and other related social services. Beginning in | ||||||
23 | fiscal year 2022, the Employment and Training Fund may receive | ||||||
24 | revenues from State, federal, and private sources related to | ||||||
25 | child care services and programs.
|
| |||||||
| |||||||
1 | (b) All federal funds received by the Illinois Department | ||||||
2 | as
reimbursement for expenditures for employment and training | ||||||
3 | programs made by
the Illinois Department from grants, gifts, | ||||||
4 | or legacies as provided in
Section 12-4.18 or by an entity | ||||||
5 | other than the Department, and all federal funds received from | ||||||
6 | the Emergency Contingency Fund for State Temporary Assistance | ||||||
7 | for Needy Families Programs established by the American | ||||||
8 | Recovery and Reinvestment Act of 2009,
shall be deposited into | ||||||
9 | the Employment and Training Fund.
| ||||||
10 | (c) Except as provided in subsection (d) of this Section, | ||||||
11 | the
Employment and Training Fund shall be administered by the | ||||||
12 | Illinois
Department, and the Illinois Department may make | ||||||
13 | payments from the
Employment and Training Fund to clients or | ||||||
14 | to public and private entities on behalf of clients for | ||||||
15 | employment and training services, supportive services, cash | ||||||
16 | assistance payments, short-term non-recurrent payments, child | ||||||
17 | care services and child care related programs, and other | ||||||
18 | related social services consistent with the purposes | ||||||
19 | authorized under this Code.
| ||||||
20 | (d) (Blank).
| ||||||
21 | (e) The Illinois Department shall execute a written grant | ||||||
22 | agreement contract when
purchasing employment and training | ||||||
23 | services from entities qualified to
provide services under
the | ||||||
24 | programs. The contract shall be filed with the Illinois | ||||||
25 | Department
and the State Comptroller.
| ||||||
26 | (Source: P.A. 96-45, eff. 7-15-09.)
|
| |||||||
| |||||||
1 | Section 3-125. The Illinois Affordable Housing Act is | ||||||
2 | amended by changing Section 5 as follows:
| ||||||
3 | (310 ILCS 65/5) (from Ch. 67 1/2, par. 1255)
| ||||||
4 | Sec. 5. Illinois Affordable Housing Trust Fund.
| ||||||
5 | (a) There is hereby
created the Illinois Affordable | ||||||
6 | Housing Trust Fund, hereafter referred to
in this Act as the | ||||||
7 | "Trust Fund" to be held as a separate fund within the
State | ||||||
8 | Treasury and to be administered by the Program Administrator. | ||||||
9 | The
purpose of the Trust Fund is to finance projects of the | ||||||
10 | Illinois Affordable
Housing Program as authorized and approved | ||||||
11 | by the Program Administrator.
The Funding Agent shall | ||||||
12 | establish, within the Trust Fund, a General Account,
a Bond | ||||||
13 | Account, a Commitment Account and a Development Credits
| ||||||
14 | Account.
The Funding Agent shall authorize distribution of | ||||||
15 | Trust Fund moneys to the
Program Administrator or a payee | ||||||
16 | designated by the Program Administrator for
purposes | ||||||
17 | authorized by this Act. After
receipt of the Trust Fund moneys | ||||||
18 | by the Program Administrator or designated
payee, the Program | ||||||
19 | Administrator shall ensure that all those
moneys are expended | ||||||
20 | for a public purpose and only as authorized by this Act.
| ||||||
21 | (b) Except as otherwise provided in Section 8(c) of this | ||||||
22 | Act, there
shall be deposited in the Trust Fund such amounts as | ||||||
23 | may become available
under the provisions of this Act, | ||||||
24 | including,
but not limited to:
|
| |||||||
| |||||||
1 | (1) all receipts, including dividends, principal and | ||||||
2 | interest
repayments attributable to any loans or | ||||||
3 | agreements
funded from the Trust Fund;
| ||||||
4 | (2) all proceeds of assets of whatever nature received | ||||||
5 | by the
Program Administrator, and attributable to default | ||||||
6 | with
respect to loans or
agreements funded from the Trust | ||||||
7 | Fund;
| ||||||
8 | (3) any appropriations, grants or gifts of funds or | ||||||
9 | property, or financial
or other aid from any federal or | ||||||
10 | State agency or
body, local government or any other public | ||||||
11 | organization or private individual
made to the Trust Fund;
| ||||||
12 | (4) any income received as a result of the investment | ||||||
13 | of moneys in
the Trust Fund;
| ||||||
14 | (5) all fees or charges collected by the Program | ||||||
15 | Administrator or
Funding Agent pursuant to this Act;
| ||||||
16 | (6) an amount equal to one half of all proceeds | ||||||
17 | collected by the
Funding Agent pursuant to Section 3 of | ||||||
18 | the Real Estate Transfer Tax
Act, as amended;
| ||||||
19 | (7) other funds as appropriated by the General | ||||||
20 | Assembly; and
| ||||||
21 | (8) any income, less costs and fees associated with | ||||||
22 | the Program Escrow,
received by the Program Administrator | ||||||
23 | that is derived from Trust Fund Moneys
held in the Program | ||||||
24 | Escrow prior to expenditure of such Trust Fund Moneys. | ||||||
25 | (c) Additional Trust Fund Purpose: Receipt and use of | ||||||
26 | federal funding for programs responding to the COVID-19 public |
| |||||||
| |||||||
1 | health emergency. Notwithstanding any other provision of this | ||||||
2 | Act or any other law limiting or directing the use of the Trust | ||||||
3 | Fund, the Trust Fund may receive, directly or indirectly, | ||||||
4 | federal funds from the Homeowner Assistance Fund authorized | ||||||
5 | under Section 3206 of the federal American Rescue Plan Act of | ||||||
6 | 2021 (Public Law 117-2). Any such funds shall be deposited | ||||||
7 | into a Homeowner Assistance Account which shall be established | ||||||
8 | within the Trust Fund by the Funding Agent so that such funds | ||||||
9 | can be accounted for separately from other funds in the Trust | ||||||
10 | Fund. Such funds may be used only in the manner and for the | ||||||
11 | purposes authorized in Section 3206 of the American Rescue | ||||||
12 | Plan Act of 2021 and in related federal guidance. Also, the | ||||||
13 | Trust Fund may receive, directly or indirectly, federal funds | ||||||
14 | from the Emergency Rental Assistance Program authorized under | ||||||
15 | Section 3201 of the federal American Rescue Plan Act of 2021 | ||||||
16 | and Section 501 of Subtitle A of Title V of Division N of the | ||||||
17 | Consolidated Appropriations Act, 2021 (Public Law 116–260). | ||||||
18 | Any such funds shall be deposited into an Emergency Rental | ||||||
19 | Assistance Account which shall be established within the Trust | ||||||
20 | Fund by the Funding Agent so that such funds can be accounted | ||||||
21 | for separately from other funds in the Trust Fund. Such funds | ||||||
22 | may be used only in the manner and for the purposes authorized | ||||||
23 | in Section 3201 of the American Rescue Plan Act of 2021 and in | ||||||
24 | related federal guidance. Expenditures under this subsection | ||||||
25 | (c) are subject to annual appropriation to the Funding Agent. | ||||||
26 | Unless used in this subsection (c), the defined terms set |
| |||||||
| |||||||
1 | forth in Section 3 shall not apply to funds received pursuant | ||||||
2 | to the American Rescue Plan Act of 2021. Notwithstanding any | ||||||
3 | other provision of this Act or any other law limiting or | ||||||
4 | directing the use of the Trust Fund, funds received under the | ||||||
5 | American Rescue Plan Act of 2021 are not subject to the terms | ||||||
6 | and provisions of this Act except as specifically set forth in | ||||||
7 | this subsection (c).
| ||||||
8 | (Source: P.A. 91-357, eff. 7-29-99.)
| ||||||
9 | Section 3-130. The Environmental Protection Act is amended | ||||||
10 | by changing Sections 22.15, 22.59, and 57.11 as follows:
| ||||||
11 | (415 ILCS 5/22.15) (from Ch. 111 1/2, par. 1022.15)
| ||||||
12 | Sec. 22.15. Solid Waste Management Fund; fees.
| ||||||
13 | (a) There is hereby created within the State Treasury a
| ||||||
14 | special fund to be known as the Solid Waste Management Fund, to | ||||||
15 | be
constituted from the fees collected by the State pursuant | ||||||
16 | to this Section,
from repayments of loans made from the Fund | ||||||
17 | for solid waste projects, from registration fees collected | ||||||
18 | pursuant to the Consumer Electronics Recycling Act, and from | ||||||
19 | amounts transferred into the Fund pursuant to Public Act | ||||||
20 | 100-433.
Moneys received by the Department of Commerce and | ||||||
21 | Economic Opportunity
in repayment of loans made pursuant to | ||||||
22 | the Illinois Solid Waste Management
Act shall be deposited | ||||||
23 | into the General Revenue Fund.
| ||||||
24 | (b) The Agency shall assess and collect a
fee in the amount |
| |||||||
| |||||||
1 | set forth herein from the owner or operator of each sanitary
| ||||||
2 | landfill permitted or required to be permitted by the Agency | ||||||
3 | to dispose of
solid waste if the sanitary landfill is located | ||||||
4 | off the site where such waste
was produced and if such sanitary | ||||||
5 | landfill is owned, controlled, and operated
by a person other | ||||||
6 | than the generator of such waste. The Agency shall deposit
all | ||||||
7 | fees collected into the Solid Waste Management Fund. If a site | ||||||
8 | is
contiguous to one or more landfills owned or operated by the | ||||||
9 | same person, the
volumes permanently disposed of by each | ||||||
10 | landfill shall be combined for purposes
of determining the fee | ||||||
11 | under this subsection. Beginning on July 1, 2018, and on the | ||||||
12 | first day of each month thereafter during fiscal years 2019 | ||||||
13 | through 2022 2021 , the State Comptroller shall direct and | ||||||
14 | State Treasurer shall transfer an amount equal to 1/12 of | ||||||
15 | $5,000,000 per fiscal year from the Solid Waste Management | ||||||
16 | Fund to the General Revenue Fund.
| ||||||
17 | (1) If more than 150,000 cubic yards of non-hazardous | ||||||
18 | solid waste is
permanently disposed of at a site in a | ||||||
19 | calendar year, the owner or operator
shall either pay a | ||||||
20 | fee of 95 cents per cubic yard or,
alternatively, the | ||||||
21 | owner or operator may weigh the quantity of the solid | ||||||
22 | waste
permanently disposed of with a device for which | ||||||
23 | certification has been obtained
under the Weights and | ||||||
24 | Measures Act and pay a fee of $2.00 per
ton of solid waste | ||||||
25 | permanently disposed of. In no case shall the fee | ||||||
26 | collected
or paid by the owner or operator under this |
| |||||||
| |||||||
1 | paragraph exceed $1.55 per cubic yard or $3.27 per ton.
| ||||||
2 | (2) If more than 100,000 cubic yards but not more than | ||||||
3 | 150,000 cubic
yards of non-hazardous waste is permanently | ||||||
4 | disposed of at a site in a calendar
year, the owner or | ||||||
5 | operator shall pay a fee of $52,630.
| ||||||
6 | (3) If more than 50,000 cubic yards but not more than | ||||||
7 | 100,000 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 $23,790.
| ||||||
10 | (4) If more than 10,000 cubic yards but not more than | ||||||
11 | 50,000 cubic
yards of non-hazardous solid waste is | ||||||
12 | permanently disposed of at a site
in a calendar year, the | ||||||
13 | owner or operator shall pay a fee of $7,260.
| ||||||
14 | (5) If not more than 10,000 cubic yards of | ||||||
15 | non-hazardous solid waste is
permanently disposed of at a | ||||||
16 | site in a calendar year, the owner or operator
shall pay a | ||||||
17 | fee of $1050.
| ||||||
18 | (c) (Blank).
| ||||||
19 | (d) The Agency shall establish rules relating to the | ||||||
20 | collection of the
fees authorized by this Section. Such rules | ||||||
21 | shall include, but not be
limited to:
| ||||||
22 | (1) necessary records identifying the quantities of | ||||||
23 | solid waste received
or disposed;
| ||||||
24 | (2) the form and submission of reports to accompany | ||||||
25 | the payment of fees
to the Agency;
| ||||||
26 | (3) the time and manner of payment of fees to the |
| |||||||
| |||||||
1 | Agency, which payments
shall not be more often than | ||||||
2 | quarterly; and
| ||||||
3 | (4) procedures setting forth criteria establishing | ||||||
4 | when an owner or
operator may measure by weight or volume | ||||||
5 | during any given quarter or other
fee payment period.
| ||||||
6 | (e) Pursuant to appropriation, all monies in the Solid | ||||||
7 | Waste Management
Fund shall be used by the Agency and the | ||||||
8 | Department of Commerce and Economic Opportunity for the | ||||||
9 | purposes set forth in this Section and in the Illinois
Solid | ||||||
10 | Waste Management Act, including for the costs of fee | ||||||
11 | collection and
administration, and for the administration of | ||||||
12 | (1) the Consumer Electronics Recycling Act and (2) until | ||||||
13 | January 1, 2020, the Electronic Products Recycling and Reuse | ||||||
14 | Act.
| ||||||
15 | (f) The Agency is authorized to enter into such agreements | ||||||
16 | and to
promulgate such rules as are necessary to carry out its | ||||||
17 | duties under this
Section and the Illinois Solid Waste | ||||||
18 | Management Act.
| ||||||
19 | (g) On the first day of January, April, July, and October | ||||||
20 | of each year,
beginning on July 1, 1996, the State Comptroller | ||||||
21 | and Treasurer shall
transfer $500,000 from the Solid Waste | ||||||
22 | Management Fund to the Hazardous Waste
Fund. Moneys | ||||||
23 | transferred under this subsection (g) shall be used only for | ||||||
24 | the
purposes set forth in item (1) of subsection (d) of Section | ||||||
25 | 22.2.
| ||||||
26 | (h) The Agency is authorized to provide financial |
| |||||||
| |||||||
1 | assistance to units of
local government for the performance of | ||||||
2 | inspecting, investigating and
enforcement activities pursuant | ||||||
3 | to Section 4(r) at nonhazardous solid
waste disposal sites.
| ||||||
4 | (i) The Agency is authorized to conduct household waste | ||||||
5 | collection and
disposal programs.
| ||||||
6 | (j) A unit of local government, as defined in the Local | ||||||
7 | Solid Waste Disposal
Act, in which a solid waste disposal | ||||||
8 | facility is located may establish a fee,
tax, or surcharge | ||||||
9 | with regard to the permanent disposal of solid waste.
All | ||||||
10 | fees, taxes, and surcharges collected under this subsection | ||||||
11 | shall be
utilized for solid waste management purposes, | ||||||
12 | including long-term monitoring
and maintenance of landfills, | ||||||
13 | planning, implementation, inspection, enforcement
and other | ||||||
14 | activities consistent with the Solid Waste Management Act and | ||||||
15 | the
Local Solid Waste Disposal Act, or for any other | ||||||
16 | environment-related purpose,
including but not limited to an | ||||||
17 | environment-related public works project, but
not for the | ||||||
18 | construction of a new pollution control facility other than a
| ||||||
19 | household hazardous waste facility. However, the total fee, | ||||||
20 | tax or surcharge
imposed by all units of local government | ||||||
21 | under this subsection (j) upon the
solid waste disposal | ||||||
22 | facility shall not exceed:
| ||||||
23 | (1) 60¢ per cubic yard if more than 150,000 cubic | ||||||
24 | yards of non-hazardous
solid waste is permanently disposed | ||||||
25 | of at the site in a calendar year, unless
the owner or | ||||||
26 | operator weighs the quantity of the solid waste received |
| |||||||
| |||||||
1 | with a
device for which certification has been obtained | ||||||
2 | under the Weights and Measures
Act, in which case the fee | ||||||
3 | shall not exceed $1.27 per ton of solid waste
permanently | ||||||
4 | disposed of.
| ||||||
5 | (2) $33,350 if more than 100,000
cubic yards, but not | ||||||
6 | more than 150,000 cubic yards, of non-hazardous waste
is | ||||||
7 | permanently disposed of at the site in a calendar year.
| ||||||
8 | (3) $15,500 if more than 50,000 cubic
yards, but not | ||||||
9 | more than 100,000 cubic yards, of non-hazardous solid | ||||||
10 | waste is
permanently disposed of at the site in a calendar | ||||||
11 | year.
| ||||||
12 | (4) $4,650 if more than 10,000 cubic
yards, but not | ||||||
13 | more than 50,000 cubic yards, of non-hazardous solid waste
| ||||||
14 | is permanently disposed of at the site in a calendar year.
| ||||||
15 | (5) $650 if not more than 10,000 cubic
yards of | ||||||
16 | non-hazardous solid waste is permanently disposed of at | ||||||
17 | the site in
a calendar year.
| ||||||
18 | The corporate authorities of the unit of local government
| ||||||
19 | may use proceeds from the fee, tax, or surcharge to reimburse a | ||||||
20 | highway
commissioner whose road district lies wholly or | ||||||
21 | partially within the
corporate limits of the unit of local | ||||||
22 | government for expenses incurred in
the removal of | ||||||
23 | nonhazardous, nonfluid municipal waste that has been dumped
on | ||||||
24 | public property in violation of a State law or local | ||||||
25 | ordinance.
| ||||||
26 | A county or Municipal Joint Action Agency that imposes a |
| |||||||
| |||||||
1 | fee, tax, or
surcharge under this subsection may use the | ||||||
2 | proceeds thereof to reimburse a
municipality that lies wholly | ||||||
3 | or partially within its boundaries for expenses
incurred in | ||||||
4 | the removal of nonhazardous, nonfluid municipal waste that has | ||||||
5 | been
dumped on public property in violation of a State law or | ||||||
6 | local ordinance.
| ||||||
7 | If the fees are to be used to conduct a local sanitary | ||||||
8 | landfill
inspection or enforcement program, the unit of local | ||||||
9 | government must enter
into a written delegation agreement with | ||||||
10 | the Agency pursuant to subsection
(r) of Section 4. The unit of | ||||||
11 | local government and the Agency shall enter
into such a | ||||||
12 | written delegation agreement within 60 days after the
| ||||||
13 | establishment of such fees. At least annually,
the Agency | ||||||
14 | shall conduct an audit of the expenditures made by units of | ||||||
15 | local
government from the funds granted by the Agency to the | ||||||
16 | units of local
government for purposes of local sanitary | ||||||
17 | landfill inspection and enforcement
programs, to ensure that | ||||||
18 | the funds have been expended for the prescribed
purposes under | ||||||
19 | the grant.
| ||||||
20 | The fees, taxes or surcharges collected under this | ||||||
21 | subsection (j) shall
be placed by the unit of local government | ||||||
22 | in a separate fund, and the
interest received on the moneys in | ||||||
23 | the fund shall be credited to the fund. The
monies in the fund | ||||||
24 | may be accumulated over a period of years to be
expended in | ||||||
25 | accordance with this subsection.
| ||||||
26 | A unit of local government, as defined in the Local Solid |
| |||||||
| |||||||
1 | Waste Disposal
Act, shall prepare and distribute to the | ||||||
2 | Agency, in April of each year, a
report that details spending | ||||||
3 | plans for monies collected in accordance with
this subsection. | ||||||
4 | The report will at a minimum include the following:
| ||||||
5 | (1) The total monies collected pursuant to this | ||||||
6 | subsection.
| ||||||
7 | (2) The most current balance of monies collected | ||||||
8 | pursuant to this
subsection.
| ||||||
9 | (3) An itemized accounting of all monies expended for | ||||||
10 | the previous year
pursuant to this subsection.
| ||||||
11 | (4) An estimation of monies to be collected for the | ||||||
12 | following 3
years pursuant to this subsection.
| ||||||
13 | (5) A narrative detailing the general direction and | ||||||
14 | scope of future
expenditures for one, 2 and 3 years.
| ||||||
15 | The exemptions granted under Sections 22.16 and 22.16a, | ||||||
16 | and under
subsection (k) of this Section, shall be applicable | ||||||
17 | to any fee,
tax or surcharge imposed under this subsection | ||||||
18 | (j); except that the fee,
tax or surcharge authorized to be | ||||||
19 | imposed under this subsection (j) may be
made applicable by a | ||||||
20 | unit of local government to the permanent disposal of
solid | ||||||
21 | waste after December 31, 1986, under any contract lawfully | ||||||
22 | executed
before June 1, 1986 under which more than 150,000 | ||||||
23 | cubic yards (or 50,000 tons)
of solid waste is to be | ||||||
24 | permanently disposed of, even though the waste is
exempt from | ||||||
25 | the fee imposed by the State under subsection (b) of this | ||||||
26 | Section
pursuant to an exemption granted under Section 22.16.
|
| |||||||
| |||||||
1 | (k) In accordance with the findings and purposes of the | ||||||
2 | Illinois Solid
Waste Management Act, beginning January 1, 1989 | ||||||
3 | the fee under subsection
(b) and the fee, tax or surcharge | ||||||
4 | under subsection (j) shall not apply to:
| ||||||
5 | (1) waste which is hazardous waste;
| ||||||
6 | (2) waste which is pollution control waste;
| ||||||
7 | (3) waste from recycling, reclamation or reuse | ||||||
8 | processes which have been
approved by the Agency as being | ||||||
9 | designed to remove any contaminant from
wastes so as to | ||||||
10 | render such wastes reusable, provided that the process
| ||||||
11 | renders at least 50% of the waste reusable;
| ||||||
12 | (4) non-hazardous solid waste that is received at a | ||||||
13 | sanitary landfill
and composted or recycled through a | ||||||
14 | process permitted by the Agency; or
| ||||||
15 | (5) any landfill which is permitted by the Agency to | ||||||
16 | receive only
demolition or construction debris or | ||||||
17 | landscape waste.
| ||||||
18 | (Source: P.A. 100-103, eff. 8-11-17; 100-433, eff. 8-25-17; | ||||||
19 | 100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. | ||||||
20 | 8-14-18; 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
| ||||||
21 | (415 ILCS 5/22.59) | ||||||
22 | Sec. 22.59. CCR surface impoundments. | ||||||
23 | (a) The General Assembly finds that: | ||||||
24 | (1) the State of Illinois has a long-standing policy | ||||||
25 | to restore, protect, and enhance the environment, |
| |||||||
| |||||||
1 | including the purity of the air, land, and waters, | ||||||
2 | including groundwaters, of this State; | ||||||
3 | (2) a clean environment is essential to the growth and | ||||||
4 | well-being of this State; | ||||||
5 | (3) CCR generated by the electric generating industry | ||||||
6 | has caused groundwater contamination and other forms of | ||||||
7 | pollution at active and inactive plants throughout this | ||||||
8 | State; | ||||||
9 | (4) environmental laws should be supplemented to | ||||||
10 | ensure consistent, responsible regulation of all existing | ||||||
11 | CCR surface impoundments; and | ||||||
12 | (5) meaningful participation of State residents, | ||||||
13 | especially vulnerable populations who may be affected by | ||||||
14 | regulatory actions, is critical to ensure that | ||||||
15 | environmental justice considerations are incorporated in | ||||||
16 | the development of, decision-making related to, and | ||||||
17 | implementation of environmental laws and rulemaking that | ||||||
18 | protects and improves the well-being of communities in | ||||||
19 | this State that bear disproportionate burdens imposed by | ||||||
20 | environmental pollution. | ||||||
21 | Therefore, the purpose of this Section is to promote a | ||||||
22 | healthful environment, including clean water, air, and land, | ||||||
23 | meaningful public involvement, and the responsible disposal | ||||||
24 | and storage of coal combustion residuals, so as to protect | ||||||
25 | public health and to prevent pollution of the environment of | ||||||
26 | this State. |
| |||||||
| |||||||
1 | The provisions of this Section shall be liberally | ||||||
2 | construed to carry out the purposes of this Section. | ||||||
3 | (b) No person shall: | ||||||
4 | (1) cause or allow the discharge of any contaminants | ||||||
5 | from a CCR surface impoundment into the environment so as | ||||||
6 | to cause, directly or indirectly, a violation of this | ||||||
7 | Section or any regulations or standards adopted by the | ||||||
8 | Board under this Section, either alone or in combination | ||||||
9 | with contaminants from other sources; | ||||||
10 | (2) construct, install, modify, operate, or close any | ||||||
11 | CCR surface impoundment without a permit granted by the | ||||||
12 | Agency, or so as to violate any conditions imposed by such | ||||||
13 | permit, any provision of this Section or any regulations | ||||||
14 | or standards adopted by the Board under this Section; or | ||||||
15 | (3) cause or allow, directly or indirectly, the | ||||||
16 | discharge, deposit, injection, dumping, spilling, leaking, | ||||||
17 | or placing of any CCR upon the land in a place and manner | ||||||
18 | so as to cause or tend to cause a violation this Section or | ||||||
19 | any regulations or standards adopted by the Board under | ||||||
20 | this Section. | ||||||
21 | (c) For purposes of this Section, a permit issued by the | ||||||
22 | Administrator of the United States Environmental Protection | ||||||
23 | Agency under Section 4005 of the federal Resource Conservation | ||||||
24 | and Recovery Act, shall be deemed to be a permit under this | ||||||
25 | Section and subsection (y) of Section 39. | ||||||
26 | (d) Before commencing closure of a CCR surface |
| |||||||
| |||||||
1 | impoundment, in accordance with Board rules, the owner of a | ||||||
2 | CCR surface impoundment must submit to the Agency for approval | ||||||
3 | a closure alternatives analysis that analyzes all closure | ||||||
4 | methods being considered and that otherwise satisfies all | ||||||
5 | closure requirements adopted by the Board under this Act. | ||||||
6 | Complete removal of CCR, as specified by the Board's rules, | ||||||
7 | from the CCR surface impoundment must be considered and | ||||||
8 | analyzed. Section 3.405 does not apply to the Board's rules | ||||||
9 | specifying complete removal of CCR. The selected closure | ||||||
10 | method must ensure compliance with regulations adopted by the | ||||||
11 | Board pursuant to this Section. | ||||||
12 | (e) Owners or operators of CCR surface impoundments who | ||||||
13 | have submitted a closure plan to the Agency before May 1, 2019, | ||||||
14 | and who have completed closure prior to 24 months after July | ||||||
15 | 30, 2019 ( the effective date of Public Act 101-171) this | ||||||
16 | amendatory Act of the 101st General Assembly shall not be | ||||||
17 | required to obtain a construction permit for the surface | ||||||
18 | impoundment closure under this Section. | ||||||
19 | (f) Except for the State, its agencies and institutions, a | ||||||
20 | unit of local government, or not-for-profit electric | ||||||
21 | cooperative as defined in Section 3.4 of the Electric Supplier | ||||||
22 | Act, any person who owns or operates a CCR surface impoundment | ||||||
23 | in this State shall post with the Agency a performance bond or | ||||||
24 | other security for the purpose of: (i) ensuring closure of the | ||||||
25 | CCR surface impoundment and post-closure care in accordance | ||||||
26 | with this Act and its rules; and (ii) insuring remediation of |
| |||||||
| |||||||
1 | releases from the CCR surface impoundment. The only acceptable | ||||||
2 | forms of financial assurance are: a trust fund, a surety bond | ||||||
3 | guaranteeing payment, a surety bond guaranteeing performance, | ||||||
4 | or an irrevocable letter of credit. | ||||||
5 | (1) The cost estimate for the post-closure care of a | ||||||
6 | CCR surface impoundment shall be calculated using a | ||||||
7 | 30-year post-closure care period or such longer period as | ||||||
8 | may be approved by the Agency under Board or federal | ||||||
9 | rules. | ||||||
10 | (2) The Agency is authorized to enter into such | ||||||
11 | contracts and agreements as it may deem necessary to carry | ||||||
12 | out the purposes of this Section. Neither the State, nor | ||||||
13 | the Director, nor any State employee shall be liable for | ||||||
14 | any damages or injuries arising out of or resulting from | ||||||
15 | any action taken under this Section. | ||||||
16 | (3) The Agency shall have the authority to approve or | ||||||
17 | disapprove any performance bond or other security posted | ||||||
18 | under this subsection. Any person whose performance bond | ||||||
19 | or other security is disapproved by the Agency may contest | ||||||
20 | the disapproval as a permit denial appeal pursuant to | ||||||
21 | Section 40. | ||||||
22 | (g) The Board shall adopt rules establishing construction | ||||||
23 | permit requirements, operating permit requirements, design | ||||||
24 | standards, reporting, financial assurance, and closure and | ||||||
25 | post-closure care requirements for CCR surface impoundments. | ||||||
26 | Not later than 8 months after July 30, 2019 ( the effective date |
| |||||||
| |||||||
1 | of Public Act 101-171) this amendatory Act of the 101st | ||||||
2 | General Assembly the Agency shall propose, and not later than | ||||||
3 | one year after receipt of the Agency's proposal the Board | ||||||
4 | shall adopt, rules under this Section. The rules must, at a | ||||||
5 | minimum: | ||||||
6 | (1) be at least as protective and comprehensive as the | ||||||
7 | federal regulations or amendments thereto promulgated by | ||||||
8 | the Administrator of the United States Environmental | ||||||
9 | Protection Agency in Subpart D of 40 CFR 257 governing CCR | ||||||
10 | surface impoundments; | ||||||
11 | (2) specify the minimum contents of CCR surface | ||||||
12 | impoundment construction and operating permit | ||||||
13 | applications, including the closure alternatives analysis | ||||||
14 | required under subsection (d); | ||||||
15 | (3) specify which types of permits include | ||||||
16 | requirements for closure, post-closure, remediation and | ||||||
17 | all other requirements applicable to CCR surface | ||||||
18 | impoundments; | ||||||
19 | (4) specify when permit applications for existing CCR | ||||||
20 | surface impoundments must be submitted, taking into | ||||||
21 | consideration whether the CCR surface impoundment must | ||||||
22 | close under the RCRA; | ||||||
23 | (5) specify standards for review and approval by the | ||||||
24 | Agency of CCR surface impoundment permit applications; | ||||||
25 | (6) specify meaningful public participation procedures | ||||||
26 | for the issuance of CCR surface impoundment construction |
| |||||||
| |||||||
1 | and operating permits, including, but not limited to, | ||||||
2 | public notice of the submission of permit applications, an | ||||||
3 | opportunity for the submission of public comments, an | ||||||
4 | opportunity for a public hearing prior to permit issuance, | ||||||
5 | and a summary and response of the comments prepared by the | ||||||
6 | Agency; | ||||||
7 | (7) prescribe the type and amount of the performance | ||||||
8 | bonds or other securities required under subsection (f), | ||||||
9 | and the conditions under which the State is entitled to | ||||||
10 | collect moneys from such performance bonds or other | ||||||
11 | securities; | ||||||
12 | (8) specify a procedure to identify areas of | ||||||
13 | environmental justice concern in relation to CCR surface | ||||||
14 | impoundments; | ||||||
15 | (9) specify a method to prioritize CCR surface | ||||||
16 | impoundments required to close under RCRA if not otherwise | ||||||
17 | specified by the United States Environmental Protection | ||||||
18 | Agency, so that the CCR surface impoundments with the | ||||||
19 | highest risk to public health and the environment, and | ||||||
20 | areas of environmental justice concern are given first | ||||||
21 | priority; | ||||||
22 | (10) define when complete removal of CCR is achieved | ||||||
23 | and specify the standards for responsible removal of CCR | ||||||
24 | from CCR surface impoundments, including, but not limited | ||||||
25 | to, dust controls and the protection of adjacent surface | ||||||
26 | water and groundwater; and |
| |||||||
| |||||||
1 | (11) describe the process and standards for | ||||||
2 | identifying a specific alternative source of groundwater | ||||||
3 | pollution when the owner or operator of the CCR surface | ||||||
4 | impoundment believes that groundwater contamination on the | ||||||
5 | site is not from the CCR surface impoundment. | ||||||
6 | (h) Any owner of a CCR surface impoundment that generates | ||||||
7 | CCR and sells or otherwise provides coal combustion byproducts | ||||||
8 | pursuant to Section 3.135 shall, every 12 months, post on its | ||||||
9 | publicly available website a report specifying the volume or | ||||||
10 | weight of CCR, in cubic yards or tons, that it sold or provided | ||||||
11 | during the past 12 months. | ||||||
12 | (i) The owner of a CCR surface impoundment shall post all | ||||||
13 | closure plans, permit applications, and supporting | ||||||
14 | documentation, as well as any Agency approval of the plans or | ||||||
15 | applications on its publicly available website. | ||||||
16 | (j) The owner or operator of a CCR surface impoundment | ||||||
17 | shall pay the following fees: | ||||||
18 | (1) An initial fee to the Agency within 6 months after | ||||||
19 | July 30, 2019 ( the effective date of Public Act 101-171) | ||||||
20 | this amendatory Act of the 101st General Assembly of: | ||||||
21 | $50,000 for each closed CCR surface impoundment; | ||||||
22 | and | ||||||
23 | $75,000 for each CCR surface impoundment that have | ||||||
24 | not completed closure. | ||||||
25 | (2) Annual fees to the Agency, beginning on July 1, | ||||||
26 | 2020, of: |
| |||||||
| |||||||
1 | $25,000 for each CCR surface impoundment that has | ||||||
2 | not completed closure; and | ||||||
3 | $15,000 for each CCR surface impoundment that has | ||||||
4 | completed closure, but has not completed post-closure | ||||||
5 | care. | ||||||
6 | (k) All fees collected by the Agency under subsection (j) | ||||||
7 | shall be deposited into the Environmental Protection Permit | ||||||
8 | and Inspection Fund. | ||||||
9 | (l) The Coal Combustion Residual Surface Impoundment | ||||||
10 | Financial Assurance Fund is created as a special fund in the | ||||||
11 | State treasury. Any moneys forfeited to the State of Illinois | ||||||
12 | from any performance bond or other security required under | ||||||
13 | this Section shall be placed in the Coal Combustion Residual | ||||||
14 | Surface Impoundment Financial Assurance Fund and shall, upon | ||||||
15 | approval by the Governor and the Director, be used by the | ||||||
16 | Agency for the purposes for which such performance bond or | ||||||
17 | other security was issued. The Coal Combustion Residual | ||||||
18 | Surface Impoundment Financial Assurance Fund is not subject to | ||||||
19 | the provisions of subsection (c) of Section 5 of the State | ||||||
20 | Finance Act. | ||||||
21 | (m) The provisions of this Section shall apply, without | ||||||
22 | limitation, to all existing CCR surface impoundments and any | ||||||
23 | CCR surface impoundments constructed after July 30, 2019 ( the | ||||||
24 | effective date of Public Act 101-171) this amendatory Act of | ||||||
25 | the 101st General Assembly , except to the extent prohibited by | ||||||
26 | the Illinois or United States Constitutions.
|
| |||||||
| |||||||
1 | (Source: P.A. 101-171, eff. 7-30-19; revised 10-22-19.) | ||||||
2 | (415 ILCS 5/57.11) | ||||||
3 | Sec. 57.11. Underground Storage Tank Fund; creation. | ||||||
4 | (a) There is hereby created in the State Treasury a | ||||||
5 | special fund
to be known as the Underground Storage Tank Fund. | ||||||
6 | There shall be deposited
into the Underground Storage Tank | ||||||
7 | Fund all moneys received by the Office of the
State Fire | ||||||
8 | Marshal as fees for underground storage tanks under Sections 4 | ||||||
9 | and 5
of the Gasoline Storage Act, fees pursuant to the Motor | ||||||
10 | Fuel Tax Law, and beginning July 1, 2013, payments pursuant to | ||||||
11 | the Use Tax Act, the Service Use Tax Act, the Service | ||||||
12 | Occupation Tax Act, and the Retailers' Occupation Tax Act.
All | ||||||
13 | amounts held in the Underground Storage Tank Fund shall be | ||||||
14 | invested at
interest by the State Treasurer. All income earned | ||||||
15 | from the investments shall
be deposited into the Underground | ||||||
16 | Storage Tank Fund no less frequently than
quarterly. In | ||||||
17 | addition to any other transfers that may be provided for by | ||||||
18 | law, beginning on July 1, 2018 and on the first day of each | ||||||
19 | month thereafter during fiscal years 2019 through 2022 2021 | ||||||
20 | only, the State Comptroller shall direct and the State | ||||||
21 | Treasurer shall transfer an amount equal to 1/12 of | ||||||
22 | $10,000,000 from the Underground Storage Tank Fund to the | ||||||
23 | General Revenue Fund. Moneys in the Underground Storage Tank | ||||||
24 | Fund, pursuant to
appropriation, may be used by the Agency and | ||||||
25 | the Office of the State Fire
Marshal for the following |
| |||||||
| |||||||
1 | purposes: | ||||||
2 | (1) To take action authorized under Section 57.12 to | ||||||
3 | recover costs under
Section 57.12. | ||||||
4 | (2) To assist in the reduction and mitigation of | ||||||
5 | damage caused by leaks
from underground storage tanks, | ||||||
6 | including but not limited to, providing
alternative water | ||||||
7 | supplies to persons whose drinking water has become
| ||||||
8 | contaminated as a result of those leaks. | ||||||
9 | (3) To be used as a matching amount towards federal | ||||||
10 | assistance relative to
the release of petroleum from | ||||||
11 | underground storage tanks. | ||||||
12 | (4) For the costs of administering activities of the | ||||||
13 | Agency and the Office
of the State Fire Marshal relative | ||||||
14 | to the Underground Storage Tank Fund. | ||||||
15 | (5) For payment of costs of corrective action incurred | ||||||
16 | by and
indemnification to operators of underground storage | ||||||
17 | tanks as provided in this
Title. | ||||||
18 | (6) For a total of 2 demonstration projects in amounts | ||||||
19 | in excess of a
$10,000 deductible charge designed to | ||||||
20 | assess the viability of corrective action
projects at | ||||||
21 | sites which have experienced contamination from petroleum | ||||||
22 | releases.
Such demonstration projects shall be conducted | ||||||
23 | in accordance with the provision
of this Title. | ||||||
24 | (7) Subject to appropriation, moneys in the | ||||||
25 | Underground Storage Tank Fund
may also be used by the | ||||||
26 | Department of Revenue for the costs of administering
its |
| |||||||
| |||||||
1 | activities relative to the Fund and for refunds provided | ||||||
2 | for in Section
13a.8 of the Motor Fuel Tax Act. | ||||||
3 | (b) Moneys in the Underground Storage Tank Fund may, | ||||||
4 | pursuant to
appropriation, be used by the Office of the State | ||||||
5 | Fire Marshal or the Agency to
take whatever emergency action | ||||||
6 | is necessary or appropriate to assure that the
public health | ||||||
7 | or safety is not threatened whenever there is a release or
| ||||||
8 | substantial threat of a release of petroleum from an | ||||||
9 | underground storage tank
and for the costs of administering | ||||||
10 | its activities relative to the Underground
Storage Tank Fund. | ||||||
11 | (c) Beginning July 1, 1993, the Governor shall certify to | ||||||
12 | the State
Comptroller and State Treasurer the monthly amount | ||||||
13 | necessary to pay debt
service on State obligations issued | ||||||
14 | pursuant to Section 6 of the General
Obligation Bond Act. On | ||||||
15 | the last day of each month, the Comptroller shall order
| ||||||
16 | transferred and the Treasurer shall transfer from the | ||||||
17 | Underground Storage Tank
Fund to the General Obligation Bond | ||||||
18 | Retirement and Interest Fund the amount
certified by the | ||||||
19 | Governor, plus any cumulative deficiency in those transfers
| ||||||
20 | for prior months. | ||||||
21 | (d) Except as provided in subsection (c) of this Section, | ||||||
22 | the Underground Storage Tank Fund is not subject to | ||||||
23 | administrative charges authorized under Section 8h of the | ||||||
24 | State Finance Act that would in any way transfer any funds from | ||||||
25 | the Underground Storage Tank Fund into any other fund of the | ||||||
26 | State. |
| |||||||
| |||||||
1 | (e) Each fiscal year, subject to appropriation, the Agency | ||||||
2 | may commit up to $10,000,000 of the moneys in the Underground | ||||||
3 | Storage Tank Fund to the payment of corrective action costs | ||||||
4 | for legacy sites that meet one or more of the following | ||||||
5 | criteria as a result of the underground storage tank release: | ||||||
6 | (i) the presence of free product, (ii) contamination within a | ||||||
7 | regulated recharge area, a wellhead protection area, or the | ||||||
8 | setback zone of a potable water supply well, (iii) | ||||||
9 | contamination extending beyond the boundaries of the site | ||||||
10 | where the release occurred, or (iv) such other criteria as may | ||||||
11 | 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 | ||||||
16 | commitment 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, | ||||||
23 | 2005, (ii) the owner or operator has been determined | ||||||
24 | eligible to receive payment from the Fund for corrective | ||||||
25 | action costs, and (iii) the Agency did not receive any | ||||||
26 | applications for payment prior to January 1, 2010. |
| |||||||
| |||||||
1 | (f) Beginning July 1, 2013, if the amounts deposited into | ||||||
2 | the Fund from moneys received by the Office of the State Fire | ||||||
3 | Marshal as fees for underground storage tanks under Sections 4 | ||||||
4 | and 5 of the Gasoline Storage Act and as fees pursuant to the | ||||||
5 | Motor Fuel Tax Law during a State fiscal year are sufficient to | ||||||
6 | pay all claims for payment by the fund received during that | ||||||
7 | State fiscal year, then the amount of any payments into the | ||||||
8 | fund pursuant to the Use Tax Act, the Service Use Tax Act, the | ||||||
9 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
10 | Act during that State fiscal year shall be deposited as | ||||||
11 | follows: 75% thereof shall be paid into the State treasury and | ||||||
12 | 25% shall be reserved in a special account and used only for | ||||||
13 | the transfer to the Common School Fund as part of the monthly | ||||||
14 | transfer from the General Revenue Fund in accordance with | ||||||
15 | Section 8a of the State Finance Act. | ||||||
16 | (Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19; | ||||||
17 | 101-636, eff. 6-10-20.) | ||||||
18 | Section 3-135. The Unified Code of Corrections is amended | ||||||
19 | by changing Sections 3-12-3a, 3-12-6, and 5-9-1.9 as follows:
| ||||||
20 | (730 ILCS 5/3-12-3a) (from Ch. 38, par. 1003-12-3a)
| ||||||
21 | Sec. 3-12-3a. Contracts, leases, and business agreements. | ||||||
22 | (a) The
Department shall promulgate such rules and | ||||||
23 | policies as it deems necessary to establish, manage, and | ||||||
24 | operate its Illinois Correctional Industries division
for the |
| |||||||
| |||||||
1 | purpose of utilizing committed persons in the
manufacture of | ||||||
2 | food stuffs, finished goods or wares. To the extent not | ||||||
3 | inconsistent with the function and role of the ICI, the | ||||||
4 | Department may enter into a contract, lease, or other type of | ||||||
5 | business agreement, not to exceed 20 years, with any private | ||||||
6 | corporation, partnership, person, or other business entity for | ||||||
7 | the purpose of utilizing committed persons in the provision of | ||||||
8 | services or for any other business or commercial enterprise | ||||||
9 | deemed by the Department to be consistent with proper training | ||||||
10 | and rehabilitation of committed persons.
| ||||||
11 | In fiscal year 2021 and 2022, the Department shall oversee | ||||||
12 | the Except as otherwise provided in this paragraph, Illinois | ||||||
13 | Correctional Industries' spending authority shall be separate | ||||||
14 | and apart from the Department's budget and appropriations. | ||||||
15 | Control of Illinois Correctional Industries accounting | ||||||
16 | processes and budget requests to the General Assembly, other | ||||||
17 | budgetary processes, audits by the Office of the Auditor | ||||||
18 | General, and computer processes shall be returned to Illinois | ||||||
19 | Correctional Industries . For fiscal year 2021 and 2022, the | ||||||
20 | only, its spending authority of Illinois Correctional | ||||||
21 | Industries shall no longer be separate and apart from the | ||||||
22 | Department's budget and appropriations, and the Department | ||||||
23 | shall control its accounting processes, budgets, audits and | ||||||
24 | computer processes in accordance with any Department rules and | ||||||
25 | policies. | ||||||
26 | (b) The Department shall be permitted to construct |
| |||||||
| |||||||
1 | buildings on State
property for the purposes identified in | ||||||
2 | subsection (a) and to lease for a
period not to exceed 20 years | ||||||
3 | any building or portion thereof on State
property for the | ||||||
4 | purposes identified in subsection (a).
| ||||||
5 | (c) Any contract or other business agreement referenced in
| ||||||
6 | subsection (a) shall include a provision requiring that all | ||||||
7 | committed
persons assigned receive in connection with their | ||||||
8 | assignment such
vocational training and/or apprenticeship | ||||||
9 | programs as the Department deems appropriate.
| ||||||
10 | (d) Committed persons assigned in accordance with this | ||||||
11 | Section shall be
compensated in accordance with the provisions | ||||||
12 | of Section 3-12-5.
| ||||||
13 | (Source: P.A. 101-636, eff. 6-10-20.)
| ||||||
14 | (730 ILCS 5/3-12-6) (from Ch. 38, par. 1003-12-6)
| ||||||
15 | Sec. 3-12-6. Programs. Through its Illinois Correctional | ||||||
16 | Industries division, the Department shall establish | ||||||
17 | commercial, business, and manufacturing programs for the sale | ||||||
18 | of finished goods and processed food and beverages to the | ||||||
19 | State, its political units, agencies, and other public | ||||||
20 | institutions. Illinois Correctional Industries shall | ||||||
21 | establish, operate, and maintain manufacturing and food and | ||||||
22 | beverage production in the Department facilities and provide | ||||||
23 | food for the Department institutions and for the mental health | ||||||
24 | and developmental disabilities institutions of the Department | ||||||
25 | of Human Services and the institutions of the Department of |
| |||||||
| |||||||
1 | Veterans' Affairs. | ||||||
2 | Illinois Correctional Industries shall be administered by | ||||||
3 | a chief executive officer. The chief executive officer shall | ||||||
4 | report to the Director of the Department or the Director's | ||||||
5 | designee. The chief executive officer shall administer the | ||||||
6 | commercial and business programs of ICI for inmate workers in | ||||||
7 | the custody of the Department of Corrections. | ||||||
8 | The chief executive officer shall have such assistants as | ||||||
9 | are required for sales staff, manufacturing, budget, fiscal, | ||||||
10 | accounting, computer, human services, and personnel as | ||||||
11 | necessary to run its commercial and business programs. | ||||||
12 | Illinois Correctional Industries shall have a financial | ||||||
13 | officer who shall report to the chief executive officer. The | ||||||
14 | financial officer shall: (i) assist in the development and | ||||||
15 | presentation of the Department budget submission; (ii) manage | ||||||
16 | and control the spending authority of ICI; and (iii) provide | ||||||
17 | oversight of the financial activities of ICI, both internally | ||||||
18 | and through coordination with the Department fiscal operations | ||||||
19 | personnel, including accounting processes, budget submissions, | ||||||
20 | other budgetary processes, audits by the Office of the Auditor | ||||||
21 | General, and computer processes. For fiscal year 2021 and 2022 | ||||||
22 | only , the financial officer shall coordinate and cooperate | ||||||
23 | with the Department's chief financial officer to perform the | ||||||
24 | functions listed in this paragraph. | ||||||
25 | Illinois Correctional Industries shall be located in | ||||||
26 | Springfield. The chief executive officer of Illinois |
| |||||||
| |||||||
1 | Correctional Industries
shall assign personnel to
direct the | ||||||
2 | production of goods and shall employ committed persons
| ||||||
3 | assigned by the chief administrative officer. The Department | ||||||
4 | of Corrections may
direct such other vocational programs as it | ||||||
5 | deems necessary for the rehabilitation of inmates, which shall | ||||||
6 | be separate and apart from, and not in conflict with, programs | ||||||
7 | of Illinois Correctional Industries.
| ||||||
8 | (Source: P.A. 101-636, eff. 6-10-20.)
| ||||||
9 | (730 ILCS 5/5-9-1.9)
| ||||||
10 | Sec. 5-9-1.9. DUI analysis fee.
| ||||||
11 | (a) "Crime laboratory" means a not-for-profit laboratory | ||||||
12 | substantially
funded by a single unit or combination of units | ||||||
13 | of local government or the
State of
Illinois that regularly | ||||||
14 | employs at least one person engaged in the DUI
analysis of | ||||||
15 | blood, other bodily substance, and urine for criminal justice | ||||||
16 | agencies in criminal matters
and provides testimony with | ||||||
17 | respect to such examinations.
| ||||||
18 | "DUI analysis" means an analysis of blood, other bodily | ||||||
19 | substance, or urine for purposes of
determining whether a | ||||||
20 | violation of Section 11-501 of the Illinois Vehicle Code
has | ||||||
21 | occurred.
| ||||||
22 | (b) (Blank).
| ||||||
23 | (c) In addition to any other disposition made under the | ||||||
24 | provisions of
the Juvenile Court Act of 1987, any minor | ||||||
25 | adjudicated delinquent for an offense
which if committed by an |
| |||||||
| |||||||
1 | adult would constitute a violation of Section 11-501
of the | ||||||
2 | Illinois Vehicle Code shall pay a crime laboratory DUI | ||||||
3 | analysis assessment
of $150 for each adjudication. Upon | ||||||
4 | verified petition of the minor, the
court may suspend payment | ||||||
5 | of all or part of the assessment if it finds
that the minor | ||||||
6 | does not have the ability to pay the assessment. The parent, | ||||||
7 | guardian,
or legal custodian of the minor may pay some or all | ||||||
8 | of the assessment on the minor's
behalf.
| ||||||
9 | (d) All crime laboratory DUI analysis assessments provided | ||||||
10 | for by this Section
shall
be collected by the clerk of the | ||||||
11 | court and forwarded to the appropriate crime
laboratory DUI | ||||||
12 | fund as provided in subsection (f).
| ||||||
13 | (e) Crime laboratory funds shall be established as | ||||||
14 | follows:
| ||||||
15 | (1) A unit of local government that maintains a crime | ||||||
16 | laboratory may
establish a crime laboratory DUI fund | ||||||
17 | within the office of the county or
municipal treasurer.
| ||||||
18 | (2) Any combination of units of local government that | ||||||
19 | maintains a crime
laboratory may establish a crime | ||||||
20 | laboratory DUI fund within the office of the
treasurer of | ||||||
21 | the county where the crime laboratory is situated.
| ||||||
22 | (3) (Blank). The State Police DUI Fund is created as a
| ||||||
23 | special fund in
the State Treasury.
| ||||||
24 | (f) The analysis assessment provided for in subsection (c) | ||||||
25 | of this Section
shall be forwarded to the office of the | ||||||
26 | treasurer of the unit of local
government that performed the |
| |||||||
| |||||||
1 | analysis if that unit of local government has
established a | ||||||
2 | crime laboratory DUI fund, or to the State Treasurer for | ||||||
3 | deposit
into the State Crime Laboratory Fund if the analysis | ||||||
4 | was
performed by a
laboratory operated by the Department of | ||||||
5 | State Police. If the analysis was
performed by a crime | ||||||
6 | laboratory funded by a combination of units of local
| ||||||
7 | government, the analysis assessment shall be forwarded to the | ||||||
8 | treasurer of the county
where the crime laboratory is situated | ||||||
9 | if a crime laboratory DUI fund has been
established in that | ||||||
10 | county. If the unit of local government or combination of
| ||||||
11 | units of local government has not established a crime | ||||||
12 | laboratory DUI fund, then
the analysis assessment shall be | ||||||
13 | forwarded to the State Treasurer for deposit into
the State | ||||||
14 | Crime Laboratory Fund.
| ||||||
15 | (g) Moneys deposited into a crime laboratory DUI fund | ||||||
16 | created under
paragraphs (1) and (2) of subsection (e) of this | ||||||
17 | Section shall be in addition
to any allocations made pursuant | ||||||
18 | to existing law and shall be designated for
the exclusive use | ||||||
19 | of the crime laboratory. These uses may include, but are not
| ||||||
20 | limited to, the following:
| ||||||
21 | (1) Costs incurred in providing analysis for DUI | ||||||
22 | investigations conducted
within this State.
| ||||||
23 | (2) Purchase and maintenance of equipment for use in | ||||||
24 | performing analyses.
| ||||||
25 | (3) Continuing education, training, and professional | ||||||
26 | development of
forensic scientists regularly employed by |
| |||||||
| |||||||
1 | these laboratories.
| ||||||
2 | (h) Moneys deposited in the State Crime Laboratory Fund
| ||||||
3 | shall be used by
State crime laboratories as designated by the | ||||||
4 | Director of State Police. These
funds shall be in addition to | ||||||
5 | any allocations made according to existing law
and shall be | ||||||
6 | designated for the exclusive use of State crime laboratories.
| ||||||
7 | These uses may include those enumerated in subsection (g) of | ||||||
8 | this Section. | ||||||
9 | (i) Notwithstanding any other provision of law to the | ||||||
10 | contrary and in addition to any other transfers that may be | ||||||
11 | provided by law, on the effective date of this amendatory Act | ||||||
12 | of the 102nd General Assembly, or as soon thereafter as | ||||||
13 | practical, the State Comptroller shall direct and the State | ||||||
14 | Treasurer shall transfer the remaining balance from the State | ||||||
15 | Police DUI Fund into the State Police Operations Assistance | ||||||
16 | Fund. Upon completion of the transfer, the State Police DUI | ||||||
17 | Fund is dissolved, and any future deposits due to that Fund and | ||||||
18 | any outstanding obligations or liabilities of that Fund shall | ||||||
19 | pass to the State Police Operations Assistance Fund.
| ||||||
20 | (Source: P.A. 99-697, eff. 7-29-16; 100-987, eff. 7-1-19; | ||||||
21 | 100-1161, eff. 7-1-19 .)
| ||||||
22 | Section 3-140. The Revised Uniform Unclaimed Property Act | ||||||
23 | is amended by changing Section 15-801 as follows: | ||||||
24 | (765 ILCS 1026/15-801)
|
| |||||||
| |||||||
1 | Sec. 15-801. Deposit of funds by administrator. | ||||||
2 | (a) Except as otherwise provided in this Section, the | ||||||
3 | administrator shall deposit in the Unclaimed Property Trust | ||||||
4 | Fund all funds received under this Act, including proceeds | ||||||
5 | from the sale of property under Article 7. The administrator | ||||||
6 | may deposit any amount in the Unclaimed Property Trust Fund | ||||||
7 | into the State Pensions Fund during the fiscal year at his or | ||||||
8 | her discretion; however, he or she shall, on April 15 and | ||||||
9 | October 15 of each year, deposit any amount in the Unclaimed | ||||||
10 | Property Trust Fund exceeding $2,500,000 into the State | ||||||
11 | Pensions Fund. If on either April 15 or October 15, the | ||||||
12 | administrator determines that a balance of $2,500,000 is | ||||||
13 | insufficient for the prompt payment of unclaimed property | ||||||
14 | claims authorized under this Act, the administrator may retain | ||||||
15 | more than $2,500,000 in the Unclaimed Property Trust Fund in | ||||||
16 | order to ensure the prompt payment of claims. Beginning in | ||||||
17 | State fiscal year 2023 2022 , all amounts that are deposited | ||||||
18 | into the State Pensions Fund from the Unclaimed Property Trust | ||||||
19 | Fund shall be apportioned to the designated retirement systems | ||||||
20 | as provided in subsection (c-6) of Section 8.12 of the State | ||||||
21 | Finance Act to reduce their actuarial reserve deficiencies. | ||||||
22 | (b) The administrator shall make prompt payment of claims | ||||||
23 | he or she duly allows as provided for in this Act from the | ||||||
24 | Unclaimed Property Trust Fund. This shall constitute an | ||||||
25 | irrevocable and continuing appropriation of all amounts in the | ||||||
26 | Unclaimed Property Trust Fund necessary to make prompt payment |
| |||||||
| |||||||
1 | of claims duly allowed by the administrator pursuant to this | ||||||
2 | Act.
| ||||||
3 | (Source: P.A. 100-22, eff. 1-1-18; 100-587, eff. 6-4-18; | ||||||
4 | 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.) | ||||||
5 | ARTICLE 4. AUDIT EXPENSE FUND | ||||||
6 | Section 4-5. The State Finance Act is amended by changing | ||||||
7 | Section 6z-27 as follows: | ||||||
8 | (30 ILCS 105/6z-27)
| ||||||
9 | Sec. 6z-27. All moneys in the Audit Expense Fund shall be
| ||||||
10 | transferred, appropriated and used only for the purposes | ||||||
11 | authorized by, and
subject to the limitations and conditions | ||||||
12 | prescribed by, the State Auditing
Act. | ||||||
13 | Within 30 days after the effective date of this amendatory | ||||||
14 | Act of the 102nd 101st General Assembly,
the State Comptroller | ||||||
15 | shall order transferred and the State Treasurer shall transfer | ||||||
16 | from the
following funds moneys in the specified amounts for | ||||||
17 | deposit into the Audit Expense Fund:
| ||||||
18 | Agricultural Premium Fund .............................145,477
| ||||||
19 | Amusement Ride and Patron Safety Fund ..................10,067 | ||||||
20 | Assisted Living and Shared Housing Regulatory Fund ......2,696 | ||||||
21 | Capital Development Board Revolving Fund ................1,807 | ||||||
22 | Care Provider Fund for Persons with a Developmental | ||||||
23 | Disability .........................................15,438 |
| |||||||
| |||||||
1 | CDLIS/AAMVAnet/NMVTIS Trust Fund ........................5,148
| ||||||
2 | Chicago State University Education Improvement Fund .....4,748 | ||||||
3 | Child Labor and Day and Temporary Labor Services | ||||||
4 | Enforcement Fund ...................................18,662 | ||||||
5 | Child Support Administrative Fund .......................5,832 | ||||||
6 | Clean Air Act Permit Fund ...............................1,410 | ||||||
7 | Common School Fund ....................................259,307 | ||||||
8 | Community Mental Health Medicaid Trust Fund ............23,472 | ||||||
9 | Death Certificate Surcharge Fund ........................4,161 | ||||||
10 | Death Penalty Abolition Fund ............................4,095 | ||||||
11 | Department of Business Services Special Operations Fund .12,790 | ||||||
12 | Department of Human Services Community Services Fund ....8,744 | ||||||
13 | Downstate Public Transportation Fund ...................12,100 | ||||||
14 | Dram Shop Fund ........................................155,250 | ||||||
15 | Driver Services Administration Fund .....................1,920 | ||||||
16 | Drug Rebate Fund .......................................39,351 | ||||||
17 | Drug Treatment Fund .......................................896 | ||||||
18 | Education Assistance Fund ...........................1,818,170 | ||||||
19 | Emergency Public Health Fund ............................7,450 | ||||||
20 | Employee Classification Fund ............................1,518 | ||||||
21 | EMS Assistance Fund .....................................1,286 | ||||||
22 | Environmental Protection Permit and Inspection Fund .......671 | ||||||
23 | Estate Tax Refund Fund . 2,150 | ||||||
24 | Facilities Management Revolving Fund ...................33,930 | ||||||
25 | Facility Licensing Fund .................................3,894 | ||||||
26 | Fair and Exposition Fund ................................5,904 |
| |||||||
| |||||||
1 | Federal Financing Cost Reimbursement Fund ...............1,579 | ||||||
2 | Federal High Speed Rail Trust Fund ........................517 | ||||||
3 | Feed Control Fund .......................................9,601 | ||||||
4 | Fertilizer Control Fund .................................8,941
| ||||||
5 | Fire Prevention Fund ....................................4,456
| ||||||
6 | Fund for the Advancement of Education ..................17,988
| ||||||
7 | General Revenue Fund ...............................17,653,153
| ||||||
8 | General Professions Dedicated Fund ......................3,567 | ||||||
9 | Governor's Administrative Fund ..........................4,052 | ||||||
10 | Governor's Grant Fund ..................................16,687 | ||||||
11 | Grade Crossing Protection Fund ............................629 | ||||||
12 | Grant Accountability and Transparency Fund ................910
| ||||||
13 | Hazardous Waste Fund ......................................849
| ||||||
14 | Hazardous Waste Research Fund .............................528
| ||||||
15 | Health and Human Services Medicaid Trust Fund ..........10,635 | ||||||
16 | Health Facility Plan Review Fund ........................3,190 | ||||||
17 | Healthcare Provider Relief Fund .......................360,142
| ||||||
18 | Healthy Smiles Fund .......................................745 | ||||||
19 | Home Care Services Agency Licensure Fund ................2,824 | ||||||
20 | Hospital Licensure Fund .................................1,313 | ||||||
21 | Hospital Provider Fund ................................128,466 | ||||||
22 | ICJIA Violence Prevention Fund ............................742
| ||||||
23 | Illinois Affordable Housing Trust Fund ..................7,829
| ||||||
24 | Illinois Clean Water Fund ...............................1,915
| ||||||
25 | IMSA Income Fund .......................................12,557 | ||||||
26 | Illinois Health Facilities Planning Fund ................2,704
|
| |||||||
| |||||||
1 | Illinois Power Agency Operations Fund ..................36,874 | ||||||
2 | Illinois School Asbestos Abatement Fund .................1,556 | ||||||
3 | Illinois State Fair Fund ...............................41,374
| ||||||
4 | Illinois Veterans' Rehabilitation Fund ..................1,008 | ||||||
5 | Illinois Workers' Compensation Commission Operations | ||||||
6 | Fund ..............................................189,581
| ||||||
7 | Income Tax Refund Fund .................................53,295 | ||||||
8 | Lead Poisoning Screening, Prevention, and Abatement | ||||||
9 | Fund ...............................................14,747 | ||||||
10 | Live and Learn Fund ....................................23,420 | ||||||
11 | Lobbyist Registration Administration Fund ...............1,178 | ||||||
12 | Local Government Distributive Fund .....................36,680 | ||||||
13 | Long Term Care Monitor/Receiver Fund ...................40,812 | ||||||
14 | Long-Term Care Provider Fund ...........................18,266 | ||||||
15 | Mandatory Arbitration Fund ..............................1,618 | ||||||
16 | Medical Interagency Program Fund ..........................890 | ||||||
17 | Mental Health Fund .....................................10,924 | ||||||
18 | Metabolic Screening and Treatment Fund .................35,159 | ||||||
19 | Monitoring Device Driving Permit Administration Fee Fund .2,355 | ||||||
20 | Motor Fuel Tax Fund ....................................36,804 | ||||||
21 | Motor Vehicle License Plate Fund .......................13,274 | ||||||
22 | Motor Vehicle Theft Prevention and Insurance Verification | ||||||
23 | Trust Fund ..........................................8,773 | ||||||
24 | Multiple Sclerosis Research Fund ..........................670 | ||||||
25 | Nuclear Safety Emergency Preparedness Fund .............17,663 | ||||||
26 | Nursing Dedicated and Professional Fund .................2,667 |
| |||||||
| |||||||
1 | Open Space Lands Acquisition and Development Fund .......1,463 | ||||||
2 | Partners for Conservation Fund .........................75,235 | ||||||
3 | Personal Property Tax Replacement Fund .................85,166 | ||||||
4 | Pesticide Control Fund .................................44,745 | ||||||
5 | Plumbing Licensure and Program Fund .....................5,297 | ||||||
6 | Professional Services Fund ..............................6,549 | ||||||
7 | Public Health Laboratory Services Revolving Fund ........9,044 | ||||||
8 | Public Transportation Fund .............................47,744 | ||||||
9 | Radiation Protection Fund ...............................6,575 | ||||||
10 | Renewable Energy Resources Trust Fund ...................8,169 | ||||||
11 | Road Fund .............................................284,307
| ||||||
12 | Regional Transportation Authority Occupation and Use Tax | ||||||
13 | Replacement Fund ....................................1,278
| ||||||
14 | School Infrastructure Fund ..............................8,938 | ||||||
15 | Secretary of State DUI Administration Fund ..............2,044 | ||||||
16 | Secretary of State Identification Security and Theft | ||||||
17 | Prevention Fund ....................................15,122 | ||||||
18 | Secretary of State Police Services Fund ...................815 | ||||||
19 | Secretary of State Special License Plate Fund ...........4,441 | ||||||
20 | Secretary of State Special Services Fund ...............21,797 | ||||||
21 | Securities Audit and Enforcement Fund ...................8,480
| ||||||
22 | Solid Waste Management Fund .............................1,427 | ||||||
23 | Special Education Medicaid Matching Fund ................5,854
| ||||||
24 | State and Local Sales Tax Reform Fund ...................2,742 | ||||||
25 | State Construction Account Fund ........................69,387
| ||||||
26 | State Gaming Fund ......................................89,997 |
| |||||||
| |||||||
1 | State Garage Revolving Fund ............................10,788 | ||||||
2 | State Lottery Fund ....................................343,580 | ||||||
3 | State Pensions Fund ...................................500,000 | ||||||
4 | State Treasurer's Bank Services Trust Fund ................913 | ||||||
5 | Supreme Court Special Purposes Fund .....................1,704 | ||||||
6 | Tattoo and Body Piercing Establishment Registration Fund ..724 | ||||||
7 | Tax Compliance and Administration Fund ..................1,847 | ||||||
8 | Tobacco Settlement Recovery Fund .......................27,854 | ||||||
9 | Tourism Promotion Fund .................................42,180 | ||||||
10 | Trauma Center Fund ......................................5,128 | ||||||
11 | Underground Storage Tank Fund ...........................3,473 | ||||||
12 | University of Illinois Hospital Services Fund ...........7,505 | ||||||
13 | Vehicle Inspection Fund .................................4,863 | ||||||
14 | Weights and Measures Fund ..............................25,431 | ||||||
15 | Youth Alcoholism and Substance Abuse Prevention Fund .....857. | ||||||
16 | Aggregate Operations Regulatory Fund 806 | ||||||
17 | Agricultural Premium Fund 21,601 | ||||||
18 | Anna Veterans Home Fund 14,618 | ||||||
19 | Appraisal Administration Fund 4,086 | ||||||
20 | Attorney General Court Ordered and Voluntary Compliance | ||||||
21 | Payment Projects Fund 17,446 | ||||||
22 | Attorney General Whistleblower Reward and | ||||||
23 | Protection Fund 7,344 | ||||||
24 | Bank and Trust Company Fund 87,912 | ||||||
25 | Brownfields Redevelopment Fund 550 | ||||||
26 | Capital Development Board Revolving Fund 1,724 |
| |||||||
| |||||||
1 | Care Provider Fund for Persons with a Developmental | ||||||
2 | Disability 5,445 | ||||||
3 | CDLIS/AAMVAnet/NMVTIS Trust Fund 1,770 | ||||||
4 | Cemetery Oversight Licensing and Disciplinary Fund 4,432 | ||||||
5 | Chicago State University Education Improvement Fund 5,211 | ||||||
6 | Child Support Administrative Fund 3,088 | ||||||
7 | Clean Air Act Permit Fund 6,766 | ||||||
8 | Coal Technology Development Assistance Fund 11,280 | ||||||
9 | Commitment to Human Services Fund 103,833 | ||||||
10 | Common School Fund 411,164 | ||||||
11 | Community Mental Health Medicaid Trust Fund 10,138 | ||||||
12 | Community Water Supply Laboratory Fund 548 | ||||||
13 | Corporate Franchise Tax Refund Fund 751 | ||||||
14 | Credit Union Fund 19,740 | ||||||
15 | Cycle Rider Safety Training Fund 982 | ||||||
16 | DCFS Children's Services Fund 273,107 | ||||||
17 | Department of Business Services Special | ||||||
18 | Operations Fund 4,386 | ||||||
19 | Department of Corrections Reimbursement and | ||||||
20 | Education Fund 36,230 | ||||||
21 | Department of Human Services Community Services Fund 4,757 | ||||||
22 | Design Professionals Administration and | ||||||
23 | Investigation Fund 5,198 | ||||||
24 | Downstate Public Transportation Fund 42,630 | ||||||
25 | Downstate Transit Improvement Fund 1,807 | ||||||
26 | Drivers Education Fund 1,351 |
| |||||||
| |||||||
1 | Drug Rebate Fund 21,955 | ||||||
2 | Drug Treatment Fund 508 | ||||||
3 | Education Assistance Fund 1,901,464 | ||||||
4 | Environmental Protection Permit and Inspection Fund 5,397 | ||||||
5 | Estate Tax Refund Fund 637 | ||||||
6 | Facilities Management Revolving Fund 13,775 | ||||||
7 | Fair and Exposition Fund 863 | ||||||
8 | Federal High Speed Rail Trust Fund 9,230 | ||||||
9 | Federal Workforce Training Fund 208,014 | ||||||
10 | Feed Control Fund 1,319 | ||||||
11 | Fertilizer Control Fund 1,247 | ||||||
12 | Fire Prevention Fund 3,876 | ||||||
13 | Fund for the Advancement of Education 46,221 | ||||||
14 | General Professions Dedicated Fund 26,266 | ||||||
15 | General Revenue Fund 17,653,153 | ||||||
16 | Grade Crossing Protection Fund 3,737 | ||||||
17 | Hazardous Waste Fund 3,625 | ||||||
18 | Health and Human Services Medicaid Trust Fund 5,263 | ||||||
19 | Healthcare Provider Relief Fund 115,415 | ||||||
20 | Horse Racing Fund 184,337 | ||||||
21 | Hospital Provider Fund 62,701 | ||||||
22 | Illinois Affordable Housing Trust Fund 7,103 | ||||||
23 | Illinois Charity Bureau Fund 2,108 | ||||||
24 | Illinois Clean Water Fund 8,679 | ||||||
25 | Illinois Forestry Development Fund 6,189 | ||||||
26 | Illinois Gaming Law Enforcement Fund 1,277 |
| |||||||
| |||||||
1 | Illinois Power Agency Operations Fund 43,568 | ||||||
2 | Illinois State Dental Disciplinary Fund 4,344 | ||||||
3 | Illinois State Fair Fund 5,690 | ||||||
4 | Illinois State Medical Disciplinary Fund 20,283 | ||||||
5 | Illinois State Pharmacy Disciplinary Fund 9,856 | ||||||
6 | Illinois Veterans Assistance Fund 2,494 | ||||||
7 | Illinois Workers' Compensation Commission | ||||||
8 | Operations Fund 2,896 | ||||||
9 | IMSA Income Fund 8,012 | ||||||
10 | Income Tax Refund Fund 152,206 | ||||||
11 | Insurance Financial Regulation Fund 104,597 | ||||||
12 | Insurance Premium Tax Refund Fund 9,901 | ||||||
13 | Insurance Producer Administration Fund 105,702 | ||||||
14 | International Tourism Fund 7,000 | ||||||
15 | LaSalle Veterans Home Fund 31,489 | ||||||
16 | LEADS Maintenance Fund 607 | ||||||
17 | Live and Learn Fund 8,302 | ||||||
18 | Local Government Distributive Fund 102,508 | ||||||
19 | Local Tourism Fund 28,421 | ||||||
20 | Long-Term Care Provider Fund 7,140 | ||||||
21 | Manteno Veterans Home Fund 47,417 | ||||||
22 | Medical Interagency Program Fund 669 | ||||||
23 | Mental Health Fund 7,492 | ||||||
24 | Monitoring Device Driving Permit Administration Fee Fund 762 | ||||||
25 | Motor Carrier Safety Inspection Fund 1,114 | ||||||
26 | Motor Fuel Tax Fund 141,788 |
| |||||||
| |||||||
1 | Motor Vehicle License Plate Fund 5,366 | ||||||
2 | Nursing Dedicated and Professional Fund 10,746 | ||||||
3 | Open Space Lands Acquisition and Development Fund 25,584 | ||||||
4 | Optometric Licensing and Disciplinary Board Fund 1,099 | ||||||
5 | Partners for Conservation Fund 20,187 | ||||||
6 | Pawnbroker Regulation Fund 1,072 | ||||||
7 | Personal Property Tax Replacement Fund 88,655 | ||||||
8 | Pesticide Control Fund 5,617 | ||||||
9 | Professional Services Fund 2,795 | ||||||
10 | Professions Indirect Cost Fund 180,536 | ||||||
11 | Public Pension Regulation Fund 8,434 | ||||||
12 | Public Transportation Fund 97,777 | ||||||
13 | Quincy Veterans Home Fund 57,745 | ||||||
14 | Real Estate License Administration Fund 32,015 | ||||||
15 | Regional Transportation Authority Occupation | ||||||
16 | and Use Tax Replacement Fund 3,123 | ||||||
17 | Registered Certified Public Accountants' Administration | ||||||
18 | and Disciplinary Fund 2,560 | ||||||
19 | Renewable Energy Resources Trust Fund 797 | ||||||
20 | Rental Housing Support Program Fund 949 | ||||||
21 | Residential Finance Regulatory Fund 20,349 | ||||||
22 | Road Fund 557,727 | ||||||
23 | Roadside Memorial Fund 582 | ||||||
24 | Salmon Fund 548 | ||||||
25 | Savings Bank Regulatory Fund 2,100 | ||||||
26 | School Infrastructure Fund 18,703 |
| |||||||
| |||||||
1 | Secretary of State DUI Administration Fund 867 | ||||||
2 | Secretary of State Identification Security | ||||||
3 | and Theft Prevention Fund 4,660 | ||||||
4 | Secretary of State Special License Plate Fund 1,772 | ||||||
5 | Secretary of State Special Services Fund 7,839 | ||||||
6 | Securities Audit and Enforcement Fund 2,879 | ||||||
7 | Small Business Environmental Assistance Fund 588 | ||||||
8 | Solid Waste Management Fund 7,389 | ||||||
9 | Special Education Medicaid Matching Fund 3,388 | ||||||
10 | State and Local Sales Tax Reform Fund 6,573 | ||||||
11 | State Asset Forfeiture Fund 1,213 | ||||||
12 | State Construction Account Fund 129,461 | ||||||
13 | State Crime Laboratory Fund 2,462 | ||||||
14 | State Gaming Fund 188,862 | ||||||
15 | State Garage Revolving Fund 4,303 | ||||||
16 | State Lottery Fund 145,905 | ||||||
17 | State Offender DNA Identification System Fund 1,075 | ||||||
18 | State Pensions Fund 500,000 | ||||||
19 | State Police DUI Fund 839 | ||||||
20 | State Police Firearm Services Fund 4,981 | ||||||
21 | State Police Services Fund 11,660 | ||||||
22 | State Police Vehicle Fund 5,514 | ||||||
23 | State Police Whistleblower Reward and Protection Fund 2,822 | ||||||
24 | State Small Business Credit Initiative Fund 15,061 | ||||||
25 | Subtitle D Management Fund 1,067 | ||||||
26 | Supplemental Low-Income Energy Assistance Fund 68,016 |
| |||||||
| |||||||
1 | Tax Compliance and Administration Fund 4,713 | ||||||
2 | Technology Management Revolving Fund 257,409 | ||||||
3 | Tobacco Settlement Recovery Fund 4,825 | ||||||
4 | Tourism Promotion Fund 66,211 | ||||||
5 | Traffic and Criminal Conviction Surcharge Fund 226,070 | ||||||
6 | Underground Storage Tank Fund 19,110 | ||||||
7 | University of Illinois Hospital Services Fund 3,813 | ||||||
8 | Vehicle Inspection Fund 9,673 | ||||||
9 | Violent Crime Victims Assistance Fund 12,233 | ||||||
10 | Weights and Measures Fund 5,245 | ||||||
11 | Working Capital Revolving Fund 27,245
| ||||||
12 | Notwithstanding any provision of the law to the contrary, | ||||||
13 | the General
Assembly hereby authorizes the use of such funds | ||||||
14 | for the purposes set forth
in this Section.
| ||||||
15 | These provisions do not apply to funds classified by the | ||||||
16 | Comptroller
as federal trust funds or State trust funds. The | ||||||
17 | Audit Expense Fund may
receive transfers from those trust | ||||||
18 | funds only as directed herein, except
where prohibited by the | ||||||
19 | terms of the trust fund agreement. The Auditor
General shall | ||||||
20 | notify the trustees of those funds of the estimated cost of
the | ||||||
21 | audit to be incurred under the Illinois State Auditing Act for | ||||||
22 | the
fund. The trustees of those funds shall direct the State | ||||||
23 | Comptroller and
Treasurer to transfer the estimated amount to | ||||||
24 | the Audit Expense Fund.
| ||||||
25 | The Auditor General may bill entities that are not subject | ||||||
26 | to the above
transfer provisions, including private entities, |
| |||||||
| |||||||
1 | related organizations and
entities whose funds are | ||||||
2 | locally-held, for the cost of audits, studies, and
| ||||||
3 | investigations incurred on their behalf. Any revenues received | ||||||
4 | under this
provision shall be deposited into the Audit Expense | ||||||
5 | Fund.
| ||||||
6 | In the event that moneys on deposit in any fund are | ||||||
7 | unavailable, by
reason of deficiency or any other reason | ||||||
8 | preventing their lawful
transfer, the State Comptroller shall | ||||||
9 | order transferred
and the State Treasurer shall transfer the | ||||||
10 | amount deficient or otherwise
unavailable from the General | ||||||
11 | Revenue Fund for deposit into the Audit Expense
Fund.
| ||||||
12 | On or before December 1, 1992, and each December 1 | ||||||
13 | thereafter, the
Auditor General shall notify the Governor's | ||||||
14 | Office of Management
and Budget (formerly Bureau of the | ||||||
15 | Budget)
of the amount
estimated to be necessary to pay for | ||||||
16 | audits, studies, and investigations in
accordance with the | ||||||
17 | Illinois State Auditing Act during the next succeeding
fiscal | ||||||
18 | year for each State fund for which a transfer or reimbursement | ||||||
19 | is
anticipated.
| ||||||
20 | Beginning with fiscal year 1994 and during each fiscal | ||||||
21 | year thereafter,
the Auditor General may direct the State | ||||||
22 | Comptroller and Treasurer to
transfer moneys from funds | ||||||
23 | authorized by the General Assembly for that
fund. In the event | ||||||
24 | funds, including federal and State trust funds but
excluding | ||||||
25 | the General Revenue Fund, are transferred, during fiscal year | ||||||
26 | 1994
and during each fiscal year thereafter, in excess of the |
| |||||||
| |||||||
1 | amount to pay actual
costs attributable to audits, studies, | ||||||
2 | and investigations as permitted or
required by the Illinois | ||||||
3 | State Auditing Act or specific action of the General
Assembly, | ||||||
4 | the Auditor General shall, on September 30, or as soon | ||||||
5 | thereafter as
is practicable, direct the State Comptroller and | ||||||
6 | Treasurer to transfer the
excess amount back to the fund from | ||||||
7 | which it was originally transferred.
| ||||||
8 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
9 | 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
| ||||||
10 | ARTICLE 5. GRADE CROSSING PROTECTION | ||||||
11 | Section 5-5. The Motor Fuel Tax Law is amended by changing | ||||||
12 | Section 8 as follows:
| ||||||
13 | (35 ILCS 505/8) (from Ch. 120, par. 424)
| ||||||
14 | Sec. 8. Except as provided in subsection (a-1) of this | ||||||
15 | Section, Section 8a, subdivision
(h)(1) of Section 12a, | ||||||
16 | Section 13a.6, and items
13, 14, 15, and 16 of Section 15, all | ||||||
17 | money received by the Department under
this Act, including | ||||||
18 | payments made to the Department by
member jurisdictions | ||||||
19 | participating in the International Fuel Tax Agreement,
shall | ||||||
20 | be deposited in a special fund in the State treasury, to be | ||||||
21 | known as the
"Motor Fuel Tax Fund", and shall be used as | ||||||
22 | follows:
| ||||||
23 | (a) 2 1/2 cents per gallon of the tax collected on special |
| |||||||
| |||||||
1 | fuel under
paragraph (b) of Section 2 and Section 13a of this | ||||||
2 | Act shall be transferred
to the State Construction Account | ||||||
3 | Fund in the State Treasury; the remainder of the tax collected | ||||||
4 | on special fuel under
paragraph (b) of Section 2 and Section | ||||||
5 | 13a of this Act shall be deposited into the Road Fund;
| ||||||
6 | (a-1) Beginning on July 1, 2019, an amount equal to the | ||||||
7 | amount of tax collected under subsection (a) of Section 2 as a | ||||||
8 | result of the increase in the tax rate under Public Act 101-32 | ||||||
9 | this amendatory Act of the 101st General Assembly shall be | ||||||
10 | transferred each month into the Transportation Renewal Fund ; . | ||||||
11 | (b) $420,000 shall be transferred each month to the State | ||||||
12 | Boating Act
Fund to be used by the Department of Natural | ||||||
13 | Resources for the purposes
specified in Article X of the Boat | ||||||
14 | Registration and Safety Act;
| ||||||
15 | (c) $3,500,000 shall be transferred each month to the | ||||||
16 | Grade Crossing
Protection Fund to be used as follows: not less | ||||||
17 | than $12,000,000 each fiscal
year shall be used for the | ||||||
18 | construction or reconstruction of rail highway grade
| ||||||
19 | separation structures; $2,250,000 in fiscal years 2004 through | ||||||
20 | 2009 and $3,000,000 in fiscal year 2010 and each fiscal
year
| ||||||
21 | thereafter shall be transferred to the Transportation
| ||||||
22 | Regulatory Fund and shall be accounted for as part of the rail | ||||||
23 | carrier
portion of such funds and shall be used to pay the cost | ||||||
24 | of administration
of the Illinois Commerce Commission's | ||||||
25 | railroad safety program in connection
with its duties under | ||||||
26 | subsection (3) of Section 18c-7401 of the Illinois
Vehicle |
| |||||||
| |||||||
1 | Code, with the remainder to be used by the Department of | ||||||
2 | Transportation
upon order of the Illinois Commerce Commission, | ||||||
3 | to pay that part of the
cost apportioned by such Commission to | ||||||
4 | the State to cover the interest
of the public in the use of | ||||||
5 | highways, roads, streets, or
pedestrian walkways in the
county | ||||||
6 | highway system, township and district road system, or | ||||||
7 | municipal
street system as defined in the Illinois Highway | ||||||
8 | Code, as the same may
from time to time be amended, for | ||||||
9 | separation of grades, for installation,
construction or | ||||||
10 | reconstruction of crossing protection or reconstruction,
| ||||||
11 | alteration, relocation including construction or improvement | ||||||
12 | of any
existing highway necessary for access to property or | ||||||
13 | improvement of any
grade crossing and grade crossing surface | ||||||
14 | including the necessary highway approaches thereto of any
| ||||||
15 | railroad across the highway or public road, or for the | ||||||
16 | installation,
construction, reconstruction, or maintenance of | ||||||
17 | safety treatments to deter trespassing or a pedestrian walkway | ||||||
18 | over or
under a railroad right-of-way, as provided for in and | ||||||
19 | in
accordance with Section 18c-7401 of the Illinois Vehicle | ||||||
20 | Code.
The Commission may order up to $2,000,000 per year in | ||||||
21 | Grade Crossing Protection Fund moneys for the improvement of | ||||||
22 | grade crossing surfaces and up to $300,000 per year for the | ||||||
23 | maintenance and renewal of 4-quadrant gate vehicle detection | ||||||
24 | systems located at non-high speed rail grade crossings. The | ||||||
25 | Commission shall not order more than $2,000,000 per year in | ||||||
26 | Grade
Crossing Protection Fund moneys for pedestrian walkways.
|
| |||||||
| |||||||
1 | In entering orders for projects for which payments from the | ||||||
2 | Grade Crossing
Protection Fund will be made, the Commission | ||||||
3 | shall account for expenditures
authorized by the orders on a | ||||||
4 | cash rather than an accrual basis. For purposes
of this | ||||||
5 | requirement an "accrual basis" assumes that the total cost of | ||||||
6 | the
project is expended in the fiscal year in which the order | ||||||
7 | is entered, while a
"cash basis" allocates the cost of the | ||||||
8 | project among fiscal years as
expenditures are actually made. | ||||||
9 | To meet the requirements of this subsection,
the Illinois | ||||||
10 | Commerce Commission shall develop annual and 5-year project | ||||||
11 | plans
of rail crossing capital improvements that will be paid | ||||||
12 | for with moneys from
the Grade Crossing Protection Fund. The | ||||||
13 | annual project plan shall identify
projects for the succeeding | ||||||
14 | fiscal year and the 5-year project plan shall
identify | ||||||
15 | projects for the 5 directly succeeding fiscal years. The | ||||||
16 | Commission
shall submit the annual and 5-year project plans | ||||||
17 | for this Fund to the Governor,
the President of the Senate, the | ||||||
18 | Senate Minority Leader, the Speaker of the
House of | ||||||
19 | Representatives, and the Minority Leader of the House of
| ||||||
20 | Representatives on
the first Wednesday in April of each year;
| ||||||
21 | (d) of the amount remaining after allocations provided for | ||||||
22 | in
subsections (a), (a-1), (b) , and (c), a sufficient amount | ||||||
23 | shall be reserved to
pay all of the following:
| ||||||
24 | (1) the costs of the Department of Revenue in | ||||||
25 | administering this
Act;
| ||||||
26 | (2) the costs of the Department of Transportation in |
| |||||||
| |||||||
1 | performing its
duties imposed by the Illinois Highway Code | ||||||
2 | for supervising the use of motor
fuel tax funds | ||||||
3 | apportioned to municipalities, counties and road | ||||||
4 | districts;
| ||||||
5 | (3) refunds provided for in Section 13, refunds for | ||||||
6 | overpayment of decal fees paid under Section 13a.4 of this | ||||||
7 | Act, and refunds provided for under the terms
of the | ||||||
8 | International Fuel Tax Agreement referenced in Section | ||||||
9 | 14a;
| ||||||
10 | (4) from October 1, 1985 until June 30, 1994, the | ||||||
11 | administration of the
Vehicle Emissions Inspection Law, | ||||||
12 | which amount shall be certified monthly by
the | ||||||
13 | Environmental Protection Agency to the State Comptroller | ||||||
14 | and shall promptly
be transferred by the State Comptroller | ||||||
15 | and Treasurer from the Motor Fuel Tax
Fund to the Vehicle | ||||||
16 | Inspection Fund, and for the period July 1, 1994 through
| ||||||
17 | June 30, 2000, one-twelfth of $25,000,000 each month, for | ||||||
18 | the period July 1, 2000 through June 30, 2003,
one-twelfth | ||||||
19 | of
$30,000,000
each month,
and $15,000,000 on July 1, | ||||||
20 | 2003, and $15,000,000 on January 1, 2004, and $15,000,000
| ||||||
21 | on
each
July
1 and October 1, or as soon thereafter as may | ||||||
22 | be practical, during the period July 1, 2004 through June | ||||||
23 | 30, 2012,
and $30,000,000 on June 1, 2013, or as soon | ||||||
24 | thereafter as may be practical, and $15,000,000 on July 1 | ||||||
25 | and October 1, or as soon thereafter as may be practical, | ||||||
26 | during the period of July 1, 2013 through June 30, 2015, |
| |||||||
| |||||||
1 | for the administration of the Vehicle Emissions Inspection | ||||||
2 | Law of
2005, to be transferred by the State Comptroller | ||||||
3 | and Treasurer from the Motor
Fuel Tax Fund into the | ||||||
4 | Vehicle Inspection Fund;
| ||||||
5 | (4.5) beginning on July 1, 2019, the costs of the | ||||||
6 | Environmental Protection Agency for the administration of | ||||||
7 | the Vehicle Emissions Inspection Law of 2005 shall be | ||||||
8 | paid, subject to appropriation, from the Motor Fuel Tax | ||||||
9 | Fund into the Vehicle Inspection Fund; beginning in 2019, | ||||||
10 | no later than December 31 of each year, or as soon | ||||||
11 | thereafter as practical, the State Comptroller shall | ||||||
12 | direct and the State Treasurer shall transfer from the | ||||||
13 | Vehicle Inspection Fund to the Motor Fuel Tax Fund any | ||||||
14 | balance remaining in the Vehicle Inspection Fund in excess | ||||||
15 | of $2,000,000; | ||||||
16 | (5) amounts ordered paid by the Court of Claims; and
| ||||||
17 | (6) payment of motor fuel use taxes due to member | ||||||
18 | jurisdictions under
the terms of the International Fuel | ||||||
19 | Tax Agreement. The Department shall
certify these amounts | ||||||
20 | to the Comptroller by the 15th day of each month; the
| ||||||
21 | Comptroller shall cause orders to be drawn for such | ||||||
22 | amounts, and the Treasurer
shall administer those amounts | ||||||
23 | on or before the last day of each month;
| ||||||
24 | (e) after allocations for the purposes set forth in | ||||||
25 | subsections
(a), (a-1), (b), (c) , and (d), the remaining | ||||||
26 | amount shall be apportioned as follows:
|
| |||||||
| |||||||
1 | (1) Until January 1, 2000, 58.4%, and beginning | ||||||
2 | January 1, 2000, 45.6%
shall be deposited as follows:
| ||||||
3 | (A) 37% into the State Construction Account Fund, | ||||||
4 | and
| ||||||
5 | (B) 63% into the Road Fund, $1,250,000 of which | ||||||
6 | shall be reserved each
month for the Department of | ||||||
7 | Transportation to be used in accordance with
the | ||||||
8 | provisions of Sections 6-901 through 6-906 of the | ||||||
9 | Illinois Highway Code;
| ||||||
10 | (2) Until January 1, 2000, 41.6%, and beginning | ||||||
11 | January 1, 2000, 54.4%
shall be transferred to the | ||||||
12 | Department of Transportation to be
distributed as follows:
| ||||||
13 | (A) 49.10% to the municipalities of the State,
| ||||||
14 | (B) 16.74% to the counties of the State having | ||||||
15 | 1,000,000 or more inhabitants,
| ||||||
16 | (C) 18.27% to the counties of the State having | ||||||
17 | less than 1,000,000 inhabitants,
| ||||||
18 | (D) 15.89% to the road districts of the State.
| ||||||
19 | If a township is dissolved under Article 24 of the | ||||||
20 | Township Code, McHenry County shall receive any moneys | ||||||
21 | that would have been distributed to the township under | ||||||
22 | this subparagraph, except that a municipality that assumes | ||||||
23 | the powers and responsibilities of a road district under | ||||||
24 | paragraph (6) of Section 24-35 of the Township Code shall | ||||||
25 | receive any moneys that would have been distributed to the | ||||||
26 | township in a percent equal to the area of the dissolved |
| |||||||
| |||||||
1 | road district or portion of the dissolved road district | ||||||
2 | over which the municipality assumed the powers and | ||||||
3 | responsibilities compared to the total area of the | ||||||
4 | dissolved township. The moneys received under this | ||||||
5 | subparagraph shall be used in the geographic area of the | ||||||
6 | dissolved township. If a township is reconstituted as | ||||||
7 | provided under Section 24-45 of the Township Code, McHenry | ||||||
8 | County or a municipality shall no longer be distributed | ||||||
9 | moneys under this subparagraph. | ||||||
10 | As soon as may be after the first day of each month , the | ||||||
11 | Department of
Transportation shall allot to each municipality | ||||||
12 | its share of the amount
apportioned to the several | ||||||
13 | municipalities which shall be in proportion
to the population | ||||||
14 | of such municipalities as determined by the last
preceding | ||||||
15 | municipal census if conducted by the Federal Government or
| ||||||
16 | Federal census. If territory is annexed to any municipality | ||||||
17 | subsequent
to the time of the last preceding census the | ||||||
18 | corporate authorities of
such municipality may cause a census | ||||||
19 | to be taken of such annexed
territory and the population so | ||||||
20 | ascertained for such territory shall be
added to the | ||||||
21 | population of the municipality as determined by the last
| ||||||
22 | preceding census for the purpose of determining the allotment | ||||||
23 | for that
municipality. If the population of any municipality | ||||||
24 | was not determined
by the last Federal census preceding any | ||||||
25 | apportionment, the
apportionment to such municipality shall be | ||||||
26 | in accordance with any
census taken by such municipality. Any |
| |||||||
| |||||||
1 | municipal census used in
accordance with this Section shall be | ||||||
2 | certified to the Department of
Transportation by the clerk of | ||||||
3 | such municipality, and the accuracy
thereof shall be subject | ||||||
4 | to approval of the Department which may make
such corrections | ||||||
5 | as it ascertains to be necessary.
| ||||||
6 | As soon as may be after the first day of each month , the | ||||||
7 | Department of
Transportation shall allot to each county its | ||||||
8 | share of the amount
apportioned to the several counties of the | ||||||
9 | State as herein provided.
Each allotment to the several | ||||||
10 | counties having less than 1,000,000
inhabitants shall be in | ||||||
11 | proportion to the amount of motor vehicle
license fees | ||||||
12 | received from the residents of such counties, respectively,
| ||||||
13 | during the preceding calendar year. The Secretary of State | ||||||
14 | shall, on or
before April 15 of each year, transmit to the | ||||||
15 | Department of
Transportation a full and complete report | ||||||
16 | showing the amount of motor
vehicle license fees received from | ||||||
17 | the residents of each county,
respectively, during the | ||||||
18 | preceding calendar year. The Department of
Transportation | ||||||
19 | shall, each month, use for allotment purposes the last
such | ||||||
20 | report received from the Secretary of State.
| ||||||
21 | As soon as may be after the first day of each month, the | ||||||
22 | Department
of Transportation shall allot to the several | ||||||
23 | counties their share of the
amount apportioned for the use of | ||||||
24 | road districts. The allotment shall
be apportioned among the | ||||||
25 | several counties in the State in the proportion
which the | ||||||
26 | total mileage of township or district roads in the respective
|
| |||||||
| |||||||
1 | counties bears to the total mileage of all township and | ||||||
2 | district roads
in the State. Funds allotted to the respective | ||||||
3 | counties for the use of
road districts therein shall be | ||||||
4 | allocated to the several road districts
in the county in the | ||||||
5 | proportion which the total mileage of such township
or | ||||||
6 | district roads in the respective road districts bears to the | ||||||
7 | total
mileage of all such township or district roads in the | ||||||
8 | county. After
July 1 of any year prior to 2011, no allocation | ||||||
9 | shall be made for any road district
unless it levied a tax for | ||||||
10 | road and bridge purposes in an amount which
will require the | ||||||
11 | extension of such tax against the taxable property in
any such | ||||||
12 | road district at a rate of not less than either .08% of the | ||||||
13 | value
thereof, based upon the assessment for the year | ||||||
14 | immediately prior to the year
in which such tax was levied and | ||||||
15 | as equalized by the Department of Revenue
or, in DuPage | ||||||
16 | County, an amount equal to or greater than $12,000 per mile of
| ||||||
17 | road under the jurisdiction of the road district, whichever is | ||||||
18 | less. Beginning July 1, 2011 and each July 1 thereafter, an | ||||||
19 | allocation shall be made for any road district
if it levied a | ||||||
20 | tax for road and bridge purposes. In counties other than | ||||||
21 | DuPage County, if the amount of the tax levy requires the | ||||||
22 | extension of the tax against the taxable property in
the road | ||||||
23 | district at a rate that is less than 0.08% of the value
| ||||||
24 | thereof, based upon the assessment for the year immediately | ||||||
25 | prior to the year
in which the tax was levied and as equalized | ||||||
26 | by the Department of Revenue, then the amount of the |
| |||||||
| |||||||
1 | allocation for that road district shall be a percentage of the | ||||||
2 | maximum allocation equal to the percentage obtained by | ||||||
3 | dividing the rate extended by the district by 0.08%. In DuPage | ||||||
4 | County, if the amount of the tax levy requires the extension of | ||||||
5 | the tax against the taxable property in
the road district at a | ||||||
6 | rate that is less than the lesser of (i) 0.08% of the value
of | ||||||
7 | the taxable property in the road district, based upon the | ||||||
8 | assessment for the year immediately prior to the year
in which | ||||||
9 | such tax was levied and as equalized by the Department of | ||||||
10 | Revenue,
or (ii) a rate that will yield an amount equal to | ||||||
11 | $12,000 per mile of
road under the jurisdiction of the road | ||||||
12 | district, then the amount of the allocation for the road | ||||||
13 | district shall be a percentage of the maximum allocation equal | ||||||
14 | to the percentage obtained by dividing the rate extended by | ||||||
15 | the district by the lesser of (i) 0.08% or (ii) the rate that | ||||||
16 | will yield an amount equal to $12,000 per mile of
road under | ||||||
17 | the jurisdiction of the road district. | ||||||
18 | Prior to 2011, if any
road district has levied a special | ||||||
19 | tax for road purposes
pursuant to Sections 6-601, 6-602 , and | ||||||
20 | 6-603 of the Illinois Highway Code, and
such tax was levied in | ||||||
21 | an amount which would require extension at a
rate of not less | ||||||
22 | than .08% of the value of the taxable property thereof,
as | ||||||
23 | equalized or assessed by the Department of Revenue,
or, in | ||||||
24 | DuPage County, an amount equal to or greater than $12,000 per | ||||||
25 | mile of
road under the jurisdiction of the road district, | ||||||
26 | whichever is less,
such levy shall, however, be deemed a |
| |||||||
| |||||||
1 | proper compliance with this
Section and shall qualify such | ||||||
2 | road district for an allotment under this
Section. Beginning | ||||||
3 | in 2011 and thereafter, if any
road district has levied a | ||||||
4 | special tax for road purposes
under Sections 6-601, 6-602, and | ||||||
5 | 6-603 of the Illinois Highway Code, and
the tax was levied in | ||||||
6 | an amount that would require extension at a
rate of not less | ||||||
7 | than 0.08% of the value of the taxable property of that road | ||||||
8 | district,
as equalized or assessed by the Department of | ||||||
9 | Revenue or, in DuPage County, an amount equal to or greater | ||||||
10 | than $12,000 per mile of road under the jurisdiction of the | ||||||
11 | road district, whichever is less, that levy shall be deemed a | ||||||
12 | proper compliance with this
Section and shall qualify such | ||||||
13 | road district for a full, rather than proportionate, allotment | ||||||
14 | under this
Section. If the levy for the special tax is less | ||||||
15 | than 0.08% of the value of the taxable property, or, in DuPage | ||||||
16 | County if the levy for the special tax is less than the lesser | ||||||
17 | of (i) 0.08% or (ii) $12,000 per mile of road under the | ||||||
18 | jurisdiction of the road district, and if the levy for the | ||||||
19 | special tax is more than any other levy for road and bridge | ||||||
20 | purposes, then the levy for the special tax qualifies the road | ||||||
21 | district for a proportionate, rather than full, allotment | ||||||
22 | under this Section. If the levy for the special tax is equal to | ||||||
23 | or less than any other levy for road and bridge purposes, then | ||||||
24 | any allotment under this Section shall be determined by the | ||||||
25 | other levy for road and bridge purposes. | ||||||
26 | Prior to 2011, if a township has transferred to the road |
| |||||||
| |||||||
1 | and bridge fund
money which, when added to the amount of any | ||||||
2 | tax levy of the road
district would be the equivalent of a tax | ||||||
3 | levy requiring extension at a
rate of at least .08%, or, in | ||||||
4 | DuPage County, an amount equal to or greater
than $12,000 per | ||||||
5 | mile of road under the jurisdiction of the road district,
| ||||||
6 | whichever is less, such transfer, together with any such tax | ||||||
7 | levy,
shall be deemed a proper compliance with this Section | ||||||
8 | and shall qualify
the road district for an allotment under | ||||||
9 | this Section.
| ||||||
10 | In counties in which a property tax extension limitation | ||||||
11 | is imposed
under the Property Tax Extension Limitation Law, | ||||||
12 | road districts may retain
their entitlement to a motor fuel | ||||||
13 | tax allotment or, beginning in 2011, their entitlement to a | ||||||
14 | full allotment if, at the time the property
tax
extension | ||||||
15 | limitation was imposed, the road district was levying a road | ||||||
16 | and
bridge tax at a rate sufficient to entitle it to a motor | ||||||
17 | fuel tax allotment
and continues to levy the maximum allowable | ||||||
18 | amount after the imposition of the
property tax extension | ||||||
19 | limitation. Any road district may in all circumstances
retain | ||||||
20 | its entitlement to a motor fuel tax allotment or, beginning in | ||||||
21 | 2011, its entitlement to a full allotment if it levied a road | ||||||
22 | and
bridge tax in an amount that will require the extension of | ||||||
23 | the tax against the
taxable property in the road district at a | ||||||
24 | rate of not less than 0.08% of the
assessed value of the | ||||||
25 | property, based upon the assessment for the year
immediately | ||||||
26 | preceding the year in which the tax was levied and as equalized |
| |||||||
| |||||||
1 | by
the Department of Revenue or, in DuPage County, an amount | ||||||
2 | equal to or greater
than $12,000 per mile of road under the | ||||||
3 | jurisdiction of the road district,
whichever is less.
| ||||||
4 | As used in this Section , the term "road district" means | ||||||
5 | any road
district, including a county unit road district, | ||||||
6 | provided for by the
Illinois Highway Code; and the term | ||||||
7 | "township or district road"
means any road in the township and | ||||||
8 | district road system as defined in the
Illinois Highway Code. | ||||||
9 | For the purposes of this Section, "township or
district road" | ||||||
10 | also includes such roads as are maintained by park
districts, | ||||||
11 | forest preserve districts and conservation districts. The
| ||||||
12 | Department of Transportation shall determine the mileage of | ||||||
13 | all township
and district roads for the purposes of making | ||||||
14 | allotments and allocations of
motor fuel tax funds for use in | ||||||
15 | road districts.
| ||||||
16 | Payment of motor fuel tax moneys to municipalities and | ||||||
17 | counties shall
be made as soon as possible after the allotment | ||||||
18 | is made. The treasurer
of the municipality or county may | ||||||
19 | invest these funds until their use is
required and the | ||||||
20 | interest earned by these investments shall be limited
to the | ||||||
21 | same uses as the principal funds.
| ||||||
22 | (Source: P.A. 101-32, eff. 6-28-19; 101-230, eff. 8-9-19; | ||||||
23 | 101-493, eff. 8-23-19; revised 9-24-19.)
| ||||||
24 | Section 5-10. The Illinois Vehicle Code is amended by | ||||||
25 | changing Section 18c-7401 as follows: |
| |||||||
| |||||||
1 | (625 ILCS 5/18c-7401) (from Ch. 95 1/2, par. 18c-7401)
| ||||||
2 | Sec. 18c-7401. Safety Requirements for Track, Facilities, | ||||||
3 | and
Equipment.
| ||||||
4 | (1) General Requirements. Each rail carrier shall, | ||||||
5 | consistent with rules,
orders, and regulations of the Federal | ||||||
6 | Railroad Administration, construct,
maintain, and operate all | ||||||
7 | of its equipment, track, and other property in this
State in | ||||||
8 | such a manner as to pose no undue risk to its employees or the | ||||||
9 | person
or property of any member of the public.
| ||||||
10 | (2) Adoption of Federal Standards. The track safety | ||||||
11 | standards and
accident/incident standards promulgated by the | ||||||
12 | Federal Railroad Administration
shall be safety standards of | ||||||
13 | the Commission. The Commission may, in addition,
adopt by | ||||||
14 | reference in its regulations other federal railroad safety | ||||||
15 | standards,
whether contained in federal statutes or in | ||||||
16 | regulations adopted pursuant to
such statutes.
| ||||||
17 | (3) Railroad Crossings. No public road, highway, or street | ||||||
18 | shall hereafter
be constructed across the track of any rail | ||||||
19 | carrier at grade, nor shall the
track of any rail carrier be | ||||||
20 | constructed across a public road, highway or
street at grade, | ||||||
21 | without having first secured the permission of the Commission;
| ||||||
22 | provided, that this Section shall not apply to the replacement | ||||||
23 | of lawfully
existing roads, highways, and tracks.
No public | ||||||
24 | pedestrian bridge or subway shall be constructed across the | ||||||
25 | track
of any rail carrier without having first secured the |
| |||||||
| |||||||
1 | permission of the
Commission.
The Commission shall have the | ||||||
2 | right to
refuse its permission or to grant it upon such terms | ||||||
3 | and conditions as it may
prescribe.
The Commission shall have | ||||||
4 | power to determine and prescribe the
manner, including the | ||||||
5 | particular point of crossing, and the terms of
installation, | ||||||
6 | operation, maintenance, use, and protection of each such | ||||||
7 | crossing.
| ||||||
8 | The Commission shall also have power, after a hearing, to
| ||||||
9 | require major alteration of or to abolish any crossing,
| ||||||
10 | heretofore or hereafter established, when in its opinion, the
| ||||||
11 | public safety requires such alteration or abolition, and,
| ||||||
12 | except in cities, villages, and incorporated towns of
| ||||||
13 | 1,000,000 or more inhabitants, to vacate and close that part
| ||||||
14 | of the highway on such crossing altered or abolished and
cause | ||||||
15 | barricades to be erected across such highway in such
manner as | ||||||
16 | to prevent the use of such crossing as a highway,
when, in the | ||||||
17 | opinion of the Commission, the public
convenience served by | ||||||
18 | the crossing in question is not such as
to justify the further | ||||||
19 | retention thereof; or to require a
separation of grades, at | ||||||
20 | railroad-highway grade crossings; or to
require a
separation | ||||||
21 | of grades at any proposed crossing where a
proposed public | ||||||
22 | highway may cross the tracks of any rail
carrier or carriers; | ||||||
23 | and to prescribe, after a hearing of the parties,
the terms | ||||||
24 | upon which such separations shall be made and the
proportion | ||||||
25 | in which the expense of the alteration or
abolition of such | ||||||
26 | crossings or the separation of such grades, having regard
to |
| |||||||
| |||||||
1 | the benefits, if any, accruing to the rail carrier or any party | ||||||
2 | in
interest,
shall be divided between the rail carrier or | ||||||
3 | carriers affected, or
between such carrier or carriers and the | ||||||
4 | State, county, municipality
or other public authority in | ||||||
5 | interest.
However, a public hearing by the Commission to | ||||||
6 | abolish a crossing shall not
be required
when the public | ||||||
7 | highway authority in interest vacates the highway. In such
| ||||||
8 | instance
the rail carrier, following notification to the | ||||||
9 | Commission and the highway
authority, shall remove any grade | ||||||
10 | crossing warning devices and the grade
crossing surface.
| ||||||
11 | The Commission shall also have power by its order to | ||||||
12 | require
the reconstruction, minor alteration, minor | ||||||
13 | relocation, or
improvement of any crossing (including the | ||||||
14 | necessary highway
approaches thereto) of any railroad across | ||||||
15 | any highway or
public road, pedestrian bridge, or pedestrian | ||||||
16 | subway, whether such crossing
be at grade
or by overhead
| ||||||
17 | structure or by subway, whenever the Commission finds after a
| ||||||
18 | hearing or without a hearing as otherwise provided in this
| ||||||
19 | paragraph that such reconstruction, alteration, relocation, or
| ||||||
20 | improvement is necessary to preserve or promote the safety or
| ||||||
21 | convenience of the public or of the employees or passengers
of | ||||||
22 | such rail carrier or carriers. By its original order or
| ||||||
23 | supplemental orders in such case, the Commission may direct | ||||||
24 | such
reconstruction, alteration, relocation, or improvement to | ||||||
25 | be
made in such manner and upon such terms and conditions as | ||||||
26 | may
be reasonable and necessary
and may apportion the cost of
|
| |||||||
| |||||||
1 | such reconstruction, alteration, relocation, or improvement
| ||||||
2 | and the subsequent maintenance thereof, having regard to the | ||||||
3 | benefits, if
any, accruing
to the railroad or any party in | ||||||
4 | interest,
between the rail
carrier or carriers and public | ||||||
5 | utilities affected, or between such
carrier or carriers and | ||||||
6 | public utilities and the State, county,
municipality or other | ||||||
7 | public authority in interest. The cost
to be so apportioned | ||||||
8 | shall include the cost of changes or
alterations in the | ||||||
9 | equipment of public utilities affected as
well as the cost of | ||||||
10 | the relocation, diversion or
establishment of any public | ||||||
11 | highway, made necessary by such
reconstruction, alteration, | ||||||
12 | relocation, or improvement of said
crossing. A hearing shall | ||||||
13 | not be required in those instances
when the Commission enters | ||||||
14 | an order confirming a written
stipulation in which the | ||||||
15 | Commission, the public highway
authority or other public | ||||||
16 | authority in interest, the rail carrier or
carriers
affected, | ||||||
17 | and in
instances involving the use of the Grade Crossing | ||||||
18 | Protection
Fund, the Illinois Department of Transportation, | ||||||
19 | agree on the
reconstruction, alteration, relocation, or | ||||||
20 | improvement and
the subsequent maintenance thereof and the | ||||||
21 | division of costs
of such changes of any grade crossing | ||||||
22 | (including the
necessary highway approaches thereto) of any | ||||||
23 | railroad across
any highway, pedestrian bridge, or pedestrian | ||||||
24 | subway.
| ||||||
25 | The Commission shall also have power to enter into | ||||||
26 | stipulated agreements with a rail carrier or rail carriers or |
| |||||||
| |||||||
1 | public authorities to fund, provide, install, and maintain | ||||||
2 | safety treatments to deter trespassing on railroad property in | ||||||
3 | accordance with paragraph (1) of Section 18c-7503 at locations | ||||||
4 | approved by such rail carrier or rail carriers following a | ||||||
5 | diagnostic evaluation between the Commission and the rail | ||||||
6 | carrier or rail carriers, including any public authority in | ||||||
7 | interest or the Federal Railroad Administration, and to order | ||||||
8 | the allocation of the cost of those treatments and their | ||||||
9 | installation and maintenance from the Grade Crossing | ||||||
10 | Protection Fund. Safety treatments approved under this | ||||||
11 | paragraph by the Commission shall be deemed adequate and | ||||||
12 | appropriate. | ||||||
13 | Every rail carrier operating in the State of Illinois | ||||||
14 | shall
construct and maintain every highway crossing over its | ||||||
15 | tracks
within the State so that the roadway at the | ||||||
16 | intersection
shall be as flush with the rails as superelevated | ||||||
17 | curves will
allow, and, unless otherwise ordered by the | ||||||
18 | Commission, shall
construct and maintain the approaches | ||||||
19 | thereto at a grade of
not more than 5% within the right of way | ||||||
20 | for a distance of
not less the 6 feet on each side of the | ||||||
21 | centerline of such
tracks; provided, that the grades at the | ||||||
22 | approaches may be
maintained in excess of 5% only when | ||||||
23 | authorized by the
Commission.
| ||||||
24 | Every rail carrier operating within this State shall | ||||||
25 | remove
from its right of way at all railroad-highway grade | ||||||
26 | crossings within the
State, such brush, shrubbery, and trees |
| |||||||
| |||||||
1 | as is reasonably
practical for a distance of not less than 500 | ||||||
2 | feet in either
direction from each grade crossing.
The | ||||||
3 | Commission shall have power, upon its own motion, or upon
| ||||||
4 | complaint, and after having made proper investigation, to
| ||||||
5 | require the installation of adequate and appropriate luminous
| ||||||
6 | reflective warning signs, luminous flashing
signals, crossing
| ||||||
7 | gates illuminated at night, or other protective devices
in
| ||||||
8 | order to promote and safeguard the health and safety of the
| ||||||
9 | public.
Luminous flashing signal or crossing gate
devices | ||||||
10 | installed at grade crossings, which have been approved
by the | ||||||
11 | Commission, shall be deemed adequate and appropriate.
The | ||||||
12 | Commission shall have authority to determine the number,
type, | ||||||
13 | and location of such signs, signals, gates, or other
| ||||||
14 | protective devices which, however, shall conform as near as
| ||||||
15 | may be with generally recognized national standards, and the
| ||||||
16 | Commission shall have authority to prescribe the division of
| ||||||
17 | the cost of the installation and subsequent maintenance of
| ||||||
18 | such signs, signals, gates, or other protective
devices | ||||||
19 | between the rail carrier or carriers, the public highway
| ||||||
20 | authority or other public authority in
interest, and in | ||||||
21 | instances involving the use of the Grade
Crossing Protection | ||||||
22 | Fund, the Illinois Department of
Transportation.
Except where | ||||||
23 | train crews provide flagging of the crossing to road users, | ||||||
24 | yield signs shall be installed at all highway intersections | ||||||
25 | with every grade crossing in this State that is not equipped | ||||||
26 | with automatic warning devices, such as luminous flashing |
| |||||||
| |||||||
1 | signals or crossing gate devices. A stop sign may be used in | ||||||
2 | lieu of the yield sign when an engineering study conducted in | ||||||
3 | cooperation with the highway authority and the Illinois | ||||||
4 | Department of Transportation has determined that a stop sign | ||||||
5 | is warranted. If the Commission has ordered the installation | ||||||
6 | of luminous flashing signal or
crossing gate devices at a | ||||||
7 | grade crossing not equipped with active warning devices, the | ||||||
8 | Commission shall order the
installation of temporary stop | ||||||
9 | signs at the highway intersection with the grade
crossing | ||||||
10 | unless an engineering study has determined that a stop sign is | ||||||
11 | not appropriate. If a stop sign is not appropriate, the | ||||||
12 | Commission may order the installation of other appropriate | ||||||
13 | supplemental signing as determined by an engineering study. | ||||||
14 | The temporary signs shall remain in place until the luminous
| ||||||
15 | flashing signal or crossing gate devices have been installed.
| ||||||
16 | The rail carrier is responsible for the installation and | ||||||
17 | subsequent
maintenance of any required signs.
The permanent | ||||||
18 | signs shall be in place by July 1, 2011.
| ||||||
19 | No railroad may change or modify the warning device system | ||||||
20 | at a
railroad-highway grade crossing, including warning | ||||||
21 | systems interconnected with
highway traffic control signals, | ||||||
22 | without having first received the approval of
the Commission. | ||||||
23 | The Commission shall have the further power, upon application,
| ||||||
24 | upon its own motion, or upon
complaint and after having made | ||||||
25 | proper investigation, to require
the interconnection of grade | ||||||
26 | crossing warning devices with traffic control
signals at |
| |||||||
| |||||||
1 | highway intersections located at or near railroad crossings | ||||||
2 | within
the distances described by the State Manual on Uniform | ||||||
3 | Traffic Control Devices
adopted pursuant to Section 11-301 of | ||||||
4 | this Code. In addition, State and local
authorities may not | ||||||
5 | install, remove, modernize, or otherwise modify traffic
| ||||||
6 | control signals at a highway intersection that is | ||||||
7 | interconnected or proposed to
be interconnected with grade | ||||||
8 | crossing warning devices when the change affects
the number, | ||||||
9 | type, or location of traffic control devices on the track | ||||||
10 | approach
leg or legs of the intersection or the timing of the | ||||||
11 | railroad preemption
sequence of operation until the Commission | ||||||
12 | has approved the installation,
removal, modernization, or | ||||||
13 | modification.
Commission approval shall be limited to | ||||||
14 | consideration of
issues directly affecting the public safety | ||||||
15 | at the railroad-highway grade
crossing. The electrical circuit | ||||||
16 | devices, alternate warning devices, and
preemption sequences | ||||||
17 | shall conform as nearly as possible, considering the
| ||||||
18 | particular characteristics of the crossing and
intersection | ||||||
19 | area, to the State manual adopted by the Illinois Department | ||||||
20 | of
Transportation pursuant to Section 11-301 of this Code and | ||||||
21 | such federal
standards as are made applicable by subsection | ||||||
22 | (2) of this Section. In order
to carry out this authority, the | ||||||
23 | Commission shall have the authority to
determine the number, | ||||||
24 | type, and location of traffic control devices on the
track | ||||||
25 | approach leg or legs of the intersection and the timing of the | ||||||
26 | railroad
preemption sequence of operation.
The Commission |
| |||||||
| |||||||
1 | shall prescribe the division of costs for installation and
| ||||||
2 | maintenance of all devices required by this paragraph between | ||||||
3 | the railroad or
railroads and the highway authority in | ||||||
4 | interest and in instances involving the
use of the Grade | ||||||
5 | Crossing Protection Fund or a State highway, the Illinois
| ||||||
6 | Department of Transportation.
| ||||||
7 | Any person who unlawfully or maliciously removes, throws
| ||||||
8 | down, damages or defaces any sign, signal, gate, or other
| ||||||
9 | protective device, located at or near any public grade
| ||||||
10 | crossing, shall be guilty of a petty offense and fined not
less | ||||||
11 | than $50 nor more than $200 for each offense. In
addition to | ||||||
12 | fines levied under the provisions of this
Section a person | ||||||
13 | adjudged guilty hereunder may also be
directed to make | ||||||
14 | restitution for the costs of repair or
replacement, or both, | ||||||
15 | necessitated by his misconduct.
| ||||||
16 | It is the public policy of the State of Illinois to enhance | ||||||
17 | public safety
by establishing safe grade crossings. In order | ||||||
18 | to implement this policy, the
Illinois Commerce Commission is | ||||||
19 | directed to conduct public hearings and to
adopt specific | ||||||
20 | criteria by July 1, 1994, that shall be adhered to by the
| ||||||
21 | Illinois Commerce Commission in determining if a grade | ||||||
22 | crossing should be
opened or abolished. The following factors | ||||||
23 | shall be considered by the
Illinois Commerce Commission in | ||||||
24 | developing the specific criteria for opening
and abolishing | ||||||
25 | grade crossings:
| ||||||
26 | (a) timetable speed of passenger trains;
|
| |||||||
| |||||||
1 | (b) distance to an alternate crossing;
| ||||||
2 | (c) accident history for the last 5 years;
| ||||||
3 | (d) number of vehicular traffic and posted speed | ||||||
4 | limits;
| ||||||
5 | (e) number of freight trains and their timetable | ||||||
6 | speeds;
| ||||||
7 | (f) the type of warning device present at the grade | ||||||
8 | crossing;
| ||||||
9 | (g) alignments of the roadway and railroad, and the | ||||||
10 | angle of intersection
of those alignments;
| ||||||
11 | (h) use of the grade crossing by trucks carrying | ||||||
12 | hazardous materials,
vehicles carrying passengers for | ||||||
13 | hire, and school buses; and
| ||||||
14 | (i) use of the grade crossing by emergency vehicles.
| ||||||
15 | The Illinois Commerce Commission, upon petition to open or | ||||||
16 | abolish a grade
crossing, shall enter an order opening or | ||||||
17 | abolishing the crossing if it meets
the specific criteria | ||||||
18 | adopted by the Commission.
| ||||||
19 | Except as otherwise provided in this subsection (3), in no | ||||||
20 | instance shall
a grade crossing be permanently closed
without | ||||||
21 | public hearing first being held and notice of such
hearing | ||||||
22 | being published in an area newspaper of local general
| ||||||
23 | circulation.
| ||||||
24 | (4) Freight Trains; Radio Communications.
The Commission | ||||||
25 | shall after hearing and order require that
every main line | ||||||
26 | railroad freight train operating on main
tracks outside of |
| |||||||
| |||||||
1 | yard limits within this State shall be
equipped with a radio | ||||||
2 | communication system. The Commission
after notice and hearing | ||||||
3 | may grant exemptions from the
requirements of this Section as | ||||||
4 | to secondary and branch
lines.
| ||||||
5 | (5) Railroad Bridges and Trestles; Walkway and Handrail.
| ||||||
6 | In cases in which the Commission finds the same to be
practical | ||||||
7 | and necessary for safety of railroad employees,
bridges and | ||||||
8 | trestles, over and upon which railroad trains are
operated, | ||||||
9 | shall include as a part thereof, a safe and
suitable walkway | ||||||
10 | and handrail on one side only of such bridge
or trestle, and | ||||||
11 | such handrail shall be located at the outer
edge of the walkway | ||||||
12 | and shall provide a clearance of not less
than 8 feet, 6 | ||||||
13 | inches, from the center line of the nearest
track, measured at | ||||||
14 | right angles thereto.
| ||||||
15 | (6) Packages Containing Articles for First Aid to Injured | ||||||
16 | on Trains.
| ||||||
17 | (a) All rail carriers shall provide a first aid kit | ||||||
18 | that contains, at a minimum, those
articles prescribed by | ||||||
19 | the Commission, on each train or
engine, for first aid to | ||||||
20 | persons who may be injured in the
course of the operation | ||||||
21 | of such trains.
| ||||||
22 | (b) A vehicle, excluding a taxi cab used in an | ||||||
23 | emergency situation, operated by a contract carrier | ||||||
24 | transporting railroad employees in the course of their | ||||||
25 | employment shall be equipped with a readily available | ||||||
26 | first aid kit that contains, as a minimum, the same |
| |||||||
| |||||||
1 | articles that are required on each train or engine. | ||||||
2 | (7) Abandoned Bridges, Crossings, and Other Rail Plant.
| ||||||
3 | The Commission shall have authority, after notice and hearing, | ||||||
4 | to order:
| ||||||
5 | (a) the removal of any abandoned railroad tracks from | ||||||
6 | roads,
streets or other thoroughfares in this State; and
| ||||||
7 | (b) the removal of abandoned overhead railroad | ||||||
8 | structures
crossing highways, waterways, or railroads.
| ||||||
9 | The Commission may equitably apportion the cost of such
| ||||||
10 | actions between the rail carrier or carriers, public | ||||||
11 | utilities, and
the State, county, municipality, township, road | ||||||
12 | district, or
other public authority in interest.
| ||||||
13 | (8) Railroad-Highway Bridge Clearance. A vertical | ||||||
14 | clearance of not less
than 23 feet
above the top of rail shall | ||||||
15 | be provided for all new or reconstructed highway
bridges | ||||||
16 | constructed over a railroad track. The Commission may permit a | ||||||
17 | lesser
clearance if it determines
that the 23-foot clearance | ||||||
18 | standard cannot be justified based on
engineering, | ||||||
19 | operational, and economic conditions.
| ||||||
20 | (9) Right of Access To Railroad Property. | ||||||
21 | (a) A community antenna television company franchised | ||||||
22 | by a municipality or county pursuant to the Illinois | ||||||
23 | Municipal
Code or the Counties Code, respectively, shall | ||||||
24 | not enter upon any real estate or
rights-of-way in the | ||||||
25 | possession or control of a railroad
subject to the | ||||||
26 | jurisdiction of the Illinois Commerce
Commission unless |
| |||||||
| |||||||
1 | the community antenna television
company first complies | ||||||
2 | with the applicable provisions of
subparagraph (f) of | ||||||
3 | Section 11-42-11.1 of the Illinois
Municipal Code or | ||||||
4 | subparagraph (f) of Section 5-1096 of the Counties Code. | ||||||
5 | (b) Notwithstanding any provision of law to the | ||||||
6 | contrary, this subsection (9) applies to all entries of | ||||||
7 | railroad rights-of-way involving a railroad subject to the | ||||||
8 | jurisdiction of the Illinois Commerce Commission by a | ||||||
9 | community antenna television company and shall govern in | ||||||
10 | the event of any conflict with any other provision of law. | ||||||
11 | (c) This subsection (9) applies to any entry upon any | ||||||
12 | real estate or right-of-way in the possession or control | ||||||
13 | of a railroad subject to the jurisdiction of the Illinois | ||||||
14 | Commerce Commission for the purpose of or in connection | ||||||
15 | with the construction, or installation of a community | ||||||
16 | antenna television company's system or facilities | ||||||
17 | commenced or renewed on or after August 22, 2017 (the | ||||||
18 | effective date of Public Act 100-251). | ||||||
19 | (d) Nothing in Public Act 100-251 shall be construed | ||||||
20 | to prevent a railroad from negotiating other terms and | ||||||
21 | conditions or the resolution of any dispute in relation to | ||||||
22 | an entry upon or right of access as set forth in this | ||||||
23 | subsection (9). | ||||||
24 | (e) For purposes of this subsection (9): | ||||||
25 | "Broadband service", "cable operator", and "holder" | ||||||
26 | have the meanings given to those terms under Section |
| |||||||
| |||||||
1 | 21-201 of the Public Utilities Act. | ||||||
2 | "Community antenna television company" includes, in | ||||||
3 | the case of real estate or rights-of-way in possession of | ||||||
4 | or in control of a railroad, a holder, cable operator, or | ||||||
5 | broadband service provider. | ||||||
6 | (f) Beginning on August 22, 2017 (the effective date | ||||||
7 | of Public Act 100-251), the Transportation Division of the | ||||||
8 | Illinois Commerce Commission shall include in its annual | ||||||
9 | Crossing Safety Improvement Program report a brief | ||||||
10 | description of the number of cases decided by the Illinois | ||||||
11 | Commerce Commission and the number of cases that remain | ||||||
12 | pending before the Illinois Commerce Commission under this | ||||||
13 | subsection (9) for the period covered by the report. | ||||||
14 | (Source: P.A. 100-251, eff. 8-22-17; 101-81, eff. 7-12-19.)
| ||||||
15 | ARTICLE 6. SPORTS FACILITIES AUTHORITY | ||||||
16 | Section 6-5. The State Finance Act is amended by changing | ||||||
17 | Section 8.25-4 as follows:
| ||||||
18 | (30 ILCS 105/8.25-4) (from Ch. 127, par. 144.25-4)
| ||||||
19 | Sec. 8.25-4.
All moneys in the Illinois Sports Facilities | ||||||
20 | Fund are
allocated to and shall be transferred, appropriated | ||||||
21 | and used only for the
purposes authorized by, and subject to, | ||||||
22 | the limitations and conditions of
this Section.
| ||||||
23 | All moneys deposited pursuant to Section 13.1 of "An Act |
| |||||||
| |||||||
1 | in relation to
State revenue sharing with local governmental | ||||||
2 | entities", as amended, and
all moneys deposited with respect | ||||||
3 | to the $5,000,000 deposit, but not the
additional $8,000,000 | ||||||
4 | advance applicable before July 1, 2001, or the
Advance Amount | ||||||
5 | applicable on and after that date, pursuant to Section
6 of | ||||||
6 | "The Hotel
Operators' Occupation Tax Act", as amended, into | ||||||
7 | the Illinois Sports
Facilities Fund shall be credited to the | ||||||
8 | Subsidy Account within the Fund.
All moneys deposited with | ||||||
9 | respect to the additional $8,000,000 advance
applicable before | ||||||
10 | July 1, 2001, or the Advance Amount
applicable on and after | ||||||
11 | that date, but
not the $5,000,000 deposit, pursuant to Section | ||||||
12 | 6 of "The Hotel Operators'
Occupation Tax Act", as amended, | ||||||
13 | into the Illinois Sports Facilities Fund
shall be credited to | ||||||
14 | the Advance Account within the Fund.
| ||||||
15 | Beginning with fiscal year 1989 and continuing for each | ||||||
16 | fiscal year
thereafter through and including fiscal year 2001, | ||||||
17 | no less than 30 days
before the beginning of such fiscal year
| ||||||
18 | (except as soon as may be practicable after the effective date | ||||||
19 | of this
amendatory Act of 1988 with respect to fiscal year | ||||||
20 | 1989) the Chairman of
the Illinois Sports Facilities Authority | ||||||
21 | shall certify to the State
Comptroller and the State | ||||||
22 | Treasurer, without taking into account any
revenues or | ||||||
23 | receipts of the Authority, the lesser of (a) $18,000,000 and
| ||||||
24 | (b) the sum of (i) the amount anticipated to be required by the | ||||||
25 | Authority
during the fiscal year to pay principal of and | ||||||
26 | interest on, and other
payments relating to, its obligations |
| |||||||
| |||||||
1 | issued or to be issued under Section
13 of the Illinois Sports | ||||||
2 | Facilities Authority Act, including any deposits
required to | ||||||
3 | reserve funds created under any indenture or resolution
| ||||||
4 | authorizing issuance of the obligations and payments to | ||||||
5 | providers of credit
enhancement, (ii) the amount anticipated | ||||||
6 | to be required by the Authority
during the fiscal year to pay | ||||||
7 | obligations under the provisions of any
management agreement | ||||||
8 | with respect to a facility or facilities owned by the
| ||||||
9 | Authority or of any assistance agreement with respect to any | ||||||
10 | facility for
which financial assistance is provided under the | ||||||
11 | Illinois Sports Facilities
Authority Act, and to pay other | ||||||
12 | capital and operating expenses of the
Authority
during the | ||||||
13 | fiscal year, including any deposits required to reserve funds
| ||||||
14 | created for repair and replacement of capital assets and to | ||||||
15 | meet the
obligations of the Authority under any management | ||||||
16 | agreement or assistance
agreement, and (iii) any
amounts under | ||||||
17 | (i) and (ii) above remaining unpaid from previous years.
| ||||||
18 | Beginning with fiscal year 2002 and continuing for each | ||||||
19 | fiscal year
thereafter, no less than 30 days before the | ||||||
20 | beginning of such fiscal year, the
Chairman of the Illinois | ||||||
21 | Sports Facilities Authority shall certify to the State
| ||||||
22 | Comptroller and the State Treasurer, without taking into | ||||||
23 | account any revenues
or receipts of the Authority, the lesser | ||||||
24 | of (a) an amount equal to the sum of
the Advance Amount plus | ||||||
25 | $10,000,000 and (b) the sum of (i) the amount
anticipated to be | ||||||
26 | required by the Authority during the fiscal year to pay
|
| |||||||
| |||||||
1 | principal of and interest on, and other payments relating to, | ||||||
2 | its obligations
issued or to be issued under Section 13 of the | ||||||
3 | Illinois Sports Facilities
Authority Act, including any | ||||||
4 | deposits required to reserve funds created under
any indenture | ||||||
5 | or resolution authorizing issuance of the obligations and
| ||||||
6 | payments to providers of credit enhancement, (ii) the amount | ||||||
7 | anticipated to be
required by the Authority during the fiscal | ||||||
8 | year to pay obligations under
the provisions of any management | ||||||
9 | agreement with respect to a facility or
facilities owned by | ||||||
10 | the Authority or any assistance agreement with respect to
any | ||||||
11 | facility for which financial assistance is provided under the | ||||||
12 | Illinois
Sports Facilities Authority Act, and to pay other | ||||||
13 | capital and operating
expenses of the Authority during the | ||||||
14 | fiscal year, including any deposits
required to reserve funds | ||||||
15 | created for repair and replacement of capital assets
and to | ||||||
16 | meet the obligations of the Authority under any management | ||||||
17 | agreement or
assistance agreement, and (iii) any amounts under | ||||||
18 | (i) and (ii) above remaining
unpaid from previous years.
| ||||||
19 | A copy of any certification made by the Chairman under the
| ||||||
20 | preceding 2 paragraphs shall be filed with the Governor and | ||||||
21 | the Mayor
of the City of Chicago. The Chairman may file an | ||||||
22 | amended certification
from time to time.
| ||||||
23 | Subject to sufficient appropriation by the General | ||||||
24 | Assembly, beginning
with July 1, 1988 and thereafter | ||||||
25 | continuing on the first day of each month
during each fiscal | ||||||
26 | year through and including fiscal year 2001, the
Comptroller |
| |||||||
| |||||||
1 | shall order paid and the Treasurer
shall pay to the Authority | ||||||
2 | the amount in the Illinois Sports Facilities
Fund until (x) | ||||||
3 | the lesser of $10,000,000 or the amount appropriated for
| ||||||
4 | payment to the Authority from amounts credited to the Subsidy | ||||||
5 | Account and
(y) the lesser of $8,000,000 or the difference | ||||||
6 | between the amount
appropriated for payment to the Authority | ||||||
7 | during the fiscal year and
$10,000,000 has been paid from | ||||||
8 | amounts credited to the Advance Account.
| ||||||
9 | Subject to sufficient appropriation by the General | ||||||
10 | Assembly, beginning with
July 1, 2001, and thereafter | ||||||
11 | continuing on the first day of each month during
each fiscal | ||||||
12 | year thereafter, the Comptroller shall order paid and the | ||||||
13 | Treasurer
shall pay to the Authority the amount in the | ||||||
14 | Illinois Sports Facilities Fund
until (x) the lesser of | ||||||
15 | $10,000,000 or the amount appropriated for payment to
the
| ||||||
16 | Authority from amounts credited to the Subsidy Account and (y) | ||||||
17 | the lesser of
the Advance Amount or the difference between the | ||||||
18 | amount appropriated for
payment to the Authority during the | ||||||
19 | fiscal year and $10,000,000 has been paid
from amounts | ||||||
20 | credited to the Advance Account.
| ||||||
21 | Provided that all amounts deposited in the Illinois Sports
| ||||||
22 | Facilities Fund and credited to the Subsidy Account, to the | ||||||
23 | extent
requested pursuant to the Chairman's certification, | ||||||
24 | have been paid, on June
30, 1989, and on June 30 of each year | ||||||
25 | thereafter, all amounts remaining in
the Subsidy Account of | ||||||
26 | the Illinois Sports Facilities Fund shall be
transferred by |
| |||||||
| |||||||
1 | the State Treasurer one-half to the General Revenue Fund in
| ||||||
2 | the State Treasury and one-half to the City Tax Fund. Provided | ||||||
3 | that all
amounts appropriated from the Illinois Sports | ||||||
4 | Facilities Fund, to the
extent requested pursuant to the | ||||||
5 | Chairman's certification, have been paid,
on June 30, 1989, | ||||||
6 | and on June 30 of each year thereafter, all amounts
remaining | ||||||
7 | in the Advance Account of the Illinois Sports Facilities Fund
| ||||||
8 | shall be transferred by the State Treasurer to the General | ||||||
9 | Revenue Fund in
the State Treasury.
| ||||||
10 | For purposes of this Section, the term "Advance Amount" | ||||||
11 | means, for
fiscal year 2002, $22,179,000, and for subsequent | ||||||
12 | fiscal years through fiscal
year 2033 2032 , 105.615% of the | ||||||
13 | Advance Amount for the immediately preceding fiscal
year, | ||||||
14 | rounded up to the nearest $1,000.
| ||||||
15 | (Source: P.A. 91-935, eff. 6-1-01.)
| ||||||
16 | Section 6-10. The Hotel Operators' Occupation Tax Act is | ||||||
17 | amended by changing Section 6 as follows:
| ||||||
18 | (35 ILCS 145/6) (from Ch. 120, par. 481b.36)
| ||||||
19 | Sec. 6. Filing of returns and distribution of proceeds. | ||||||
20 | Except as provided hereinafter in this Section, on or | ||||||
21 | before
the last day of each calendar month, every person | ||||||
22 | engaged in the
business of renting, leasing or letting rooms | ||||||
23 | in a hotel in this State
during the preceding calendar month | ||||||
24 | shall file a return with the
Department, stating:
|
| |||||||
| |||||||
1 | 1. The name of the operator;
| ||||||
2 | 2. His residence address and the address of his | ||||||
3 | principal place of
business and the address of the | ||||||
4 | principal place of business (if that is
a different | ||||||
5 | address) from which he engages in the business of renting,
| ||||||
6 | leasing or letting rooms in a hotel in this State;
| ||||||
7 | 3. Total amount of rental receipts received by him | ||||||
8 | during the
preceding calendar month from renting, leasing | ||||||
9 | or letting rooms during
such preceding calendar month;
| ||||||
10 | 4. Total amount of rental receipts received by him | ||||||
11 | during the
preceding calendar month from renting, leasing | ||||||
12 | or letting rooms to
permanent residents during such | ||||||
13 | preceding calendar month;
| ||||||
14 | 5. Total amount of other exclusions from gross rental | ||||||
15 | receipts
allowed by this Act;
| ||||||
16 | 6. Gross rental receipts which were received by him | ||||||
17 | during the
preceding calendar month and upon the basis of | ||||||
18 | which the tax is imposed;
| ||||||
19 | 7. The amount of tax due;
| ||||||
20 | 8. Such other reasonable information as the Department | ||||||
21 | may require.
| ||||||
22 | If the operator's average monthly tax liability to the | ||||||
23 | Department
does not exceed $200, the Department may authorize | ||||||
24 | his returns to be
filed on a quarter annual basis, with the | ||||||
25 | return for January, February
and March of a given year being | ||||||
26 | due by April 30 of such year; with the
return for April, May |
| |||||||
| |||||||
1 | and June of a given year being due by July 31 of
such year; | ||||||
2 | with the return for July, August and September of a given
year | ||||||
3 | being due by October 31 of such year, and with the return for
| ||||||
4 | October, November and December of a given year being due by | ||||||
5 | January 31
of the following year.
| ||||||
6 | If the operator's average monthly tax liability to the | ||||||
7 | Department
does not exceed $50, the Department may authorize | ||||||
8 | his returns to be
filed on an annual basis, with the return for | ||||||
9 | a given year being due by
January 31 of the following year.
| ||||||
10 | Such quarter annual and annual returns, as to form and | ||||||
11 | substance,
shall be subject to the same requirements as | ||||||
12 | monthly returns.
| ||||||
13 | Notwithstanding any other provision in this Act concerning | ||||||
14 | the time
within which an operator may file his return, in the | ||||||
15 | case of any
operator who ceases to engage in a kind of business | ||||||
16 | which makes him
responsible for filing returns under this Act, | ||||||
17 | such operator shall file
a final return under this Act with the | ||||||
18 | Department not more than 1 month
after discontinuing such | ||||||
19 | business.
| ||||||
20 | Where the same person has more than 1 business registered | ||||||
21 | with the
Department under separate registrations under this | ||||||
22 | Act, such person
shall not file each return that is due as a | ||||||
23 | single return covering all
such registered businesses, but | ||||||
24 | shall file separate returns for each
such registered business.
| ||||||
25 | In his return, the operator shall determine the value of | ||||||
26 | any
consideration other than money received by him in |
| |||||||
| |||||||
1 | connection with the
renting, leasing or letting of rooms in | ||||||
2 | the course of his business and
he shall include such value in | ||||||
3 | his return. Such determination shall be
subject to review and | ||||||
4 | revision by the Department in the manner
hereinafter provided | ||||||
5 | for the correction of returns.
| ||||||
6 | Where the operator is a corporation, the return filed on | ||||||
7 | behalf of
such corporation shall be signed by the president, | ||||||
8 | vice-president,
secretary or treasurer or by the properly | ||||||
9 | accredited agent of such
corporation.
| ||||||
10 | The person filing the return herein provided for shall, at | ||||||
11 | the time of
filing such return, pay to the Department the | ||||||
12 | amount of tax herein imposed.
The operator filing the return | ||||||
13 | under this Section shall, at the time of
filing such return, | ||||||
14 | pay to the Department the amount of tax imposed by this
Act | ||||||
15 | less a discount of 2.1% or $25 per calendar year, whichever is | ||||||
16 | greater,
which is allowed to reimburse the operator for the | ||||||
17 | expenses incurred in
keeping records, preparing and filing | ||||||
18 | returns, remitting the tax and
supplying data to the | ||||||
19 | Department on request.
| ||||||
20 | If any payment provided for in this Section exceeds the | ||||||
21 | operator's liabilities under this Act, as shown on an original | ||||||
22 | return, the Department may authorize the operator to credit | ||||||
23 | such excess payment against liability subsequently to be | ||||||
24 | remitted to the Department under this Act, in accordance with | ||||||
25 | reasonable rules adopted by the Department. If the Department | ||||||
26 | subsequently determines that all or any part of the credit |
| |||||||
| |||||||
1 | taken was not actually due to the operator, the operator's | ||||||
2 | discount shall be reduced by an amount equal to the difference | ||||||
3 | between the discount as applied to the credit taken and that | ||||||
4 | actually due, and that operator shall be liable for penalties | ||||||
5 | and interest on such difference. | ||||||
6 | There shall be deposited in the Build Illinois Fund in the | ||||||
7 | State
Treasury for each State fiscal year 40% of the amount of | ||||||
8 | total
net proceeds from the tax imposed by subsection (a) of | ||||||
9 | Section 3.
Of the remaining 60%, $5,000,000 shall be deposited | ||||||
10 | in the Illinois
Sports Facilities Fund and credited to the | ||||||
11 | Subsidy Account each fiscal
year by making monthly deposits in | ||||||
12 | the amount of 1/8 of $5,000,000 plus
cumulative deficiencies | ||||||
13 | in such deposits for prior months, and an
additional | ||||||
14 | $8,000,000 shall be deposited in the Illinois Sports | ||||||
15 | Facilities
Fund and credited to the Advance Account each | ||||||
16 | fiscal year by making monthly
deposits in the amount of 1/8 of | ||||||
17 | $8,000,000 plus any cumulative deficiencies
in such deposits | ||||||
18 | for prior months; provided, that for fiscal years ending
after | ||||||
19 | June 30, 2001, the amount to be so deposited into the Illinois
| ||||||
20 | Sports Facilities Fund and credited to the Advance Account | ||||||
21 | each fiscal year
shall be increased from $8,000,000 to the | ||||||
22 | then applicable Advance Amount and
the required monthly | ||||||
23 | deposits beginning with July 2001 shall be in the amount
of 1/8 | ||||||
24 | of the then applicable Advance Amount plus any cumulative | ||||||
25 | deficiencies
in those deposits for prior months. (The deposits | ||||||
26 | of the additional $8,000,000
or the then applicable Advance |
| |||||||
| |||||||
1 | Amount, as applicable,
during each fiscal year shall be | ||||||
2 | treated as advances
of funds to the Illinois Sports Facilities | ||||||
3 | Authority for its corporate
purposes to the extent paid to the | ||||||
4 | Authority or its trustee and shall be
repaid into the General | ||||||
5 | Revenue Fund in the State Treasury by the State
Treasurer on | ||||||
6 | behalf of the Authority pursuant to Section 19 of the Illinois
| ||||||
7 | Sports Facilities Authority Act, as amended. If in any fiscal | ||||||
8 | year the full
amount of the then applicable Advance Amount
is | ||||||
9 | not repaid into the General Revenue Fund, then the deficiency | ||||||
10 | shall be paid
from the amount in the Local Government | ||||||
11 | Distributive Fund that would otherwise
be allocated to the | ||||||
12 | City of Chicago under the State Revenue Sharing Act.)
| ||||||
13 | For purposes of the foregoing paragraph, the term "Advance | ||||||
14 | Amount"
means, for fiscal year 2002, $22,179,000, and for | ||||||
15 | subsequent fiscal years
through fiscal year 2033 2032 , | ||||||
16 | 105.615% of the Advance Amount for the immediately
preceding | ||||||
17 | fiscal year, rounded up to the nearest $1,000.
| ||||||
18 | Of the remaining 60% of the amount of total net proceeds | ||||||
19 | prior to August 1, 2011 from the tax
imposed by subsection (a) | ||||||
20 | of Section 3 after all required deposits in the
Illinois | ||||||
21 | Sports Facilities Fund, the amount equal to 8% of the net | ||||||
22 | revenue
realized from this Act plus an amount equal to
8% of | ||||||
23 | the net revenue realized from any tax imposed under Section | ||||||
24 | 4.05 of the
Chicago World's Fair-1992 Authority Act during the | ||||||
25 | preceding month shall be
deposited in the Local Tourism Fund | ||||||
26 | each month for purposes authorized by
Section 605-705 of the |
| |||||||
| |||||||
1 | Department of Commerce and Economic Opportunity Law (20 ILCS | ||||||
2 | 605/605-705). Of the remaining 60% of the amount of total net | ||||||
3 | proceeds beginning on August 1, 2011 from the tax imposed by | ||||||
4 | subsection (a) of Section 3 after all required deposits in the | ||||||
5 | Illinois Sports Facilities Fund, an amount equal to 8% of the | ||||||
6 | net revenue realized from this Act plus an amount equal to 8% | ||||||
7 | of the net revenue realized from any tax imposed under Section | ||||||
8 | 4.05 of the Chicago World's Fair-1992 Authority Act during the | ||||||
9 | preceding month shall be deposited as follows: 18% of such | ||||||
10 | amount shall be deposited into the Chicago Travel Industry | ||||||
11 | Promotion Fund for the purposes described in subsection (n) of | ||||||
12 | Section 5 of the Metropolitan Pier and Exposition Authority | ||||||
13 | Act and the remaining 82% of such amount shall be deposited | ||||||
14 | into the Local Tourism Fund each month for purposes authorized | ||||||
15 | by Section 605-705 of the Department of Commerce and Economic | ||||||
16 | Opportunity Law. Beginning on August 1, 1999 and ending on | ||||||
17 | July 31, 2011, an amount equal to 4.5% of the net revenue
| ||||||
18 | realized from the Hotel Operators' Occupation Tax Act during | ||||||
19 | the preceding
month shall be deposited into the International | ||||||
20 | Tourism Fund for the purposes
authorized in Section 605-707 of | ||||||
21 | the Department of Commerce
and Economic Opportunity Law. | ||||||
22 | Beginning on August 1, 2011, an amount equal to 4.5% of the net | ||||||
23 | revenue realized from this Act during the preceding month | ||||||
24 | shall be deposited as follows: 55% of such amount shall be | ||||||
25 | deposited into the Chicago Travel Industry Promotion Fund for | ||||||
26 | the purposes described in subsection (n) of Section 5 of the |
| |||||||
| |||||||
1 | Metropolitan Pier and Exposition Authority Act and the | ||||||
2 | remaining 45% of such amount deposited into the International | ||||||
3 | Tourism Fund for the purposes authorized in Section 605-707 of | ||||||
4 | the Department of Commerce and Economic Opportunity Law. "Net
| ||||||
5 | revenue realized for a month" means the revenue collected by | ||||||
6 | the State under
that Act during the previous month less the | ||||||
7 | amount paid out during that same
month as refunds to taxpayers | ||||||
8 | for overpayment of liability under that Act.
| ||||||
9 | After making all these deposits, all other proceeds of the | ||||||
10 | tax imposed under
subsection (a) of Section 3 shall be | ||||||
11 | deposited in the Tourism Promotion Fund in
the State Treasury. | ||||||
12 | All moneys received by the Department from the additional
tax | ||||||
13 | imposed under subsection (b) of Section 3 shall be deposited | ||||||
14 | into the Build
Illinois Fund in the State Treasury.
| ||||||
15 | The Department may, upon separate written notice to a | ||||||
16 | taxpayer, require
the taxpayer to prepare and file with the | ||||||
17 | Department on a form prescribed
by the Department within not | ||||||
18 | less than 60 days after receipt of the notice
an annual | ||||||
19 | information return for the tax year specified in the notice.
| ||||||
20 | Such annual return to the Department shall include a statement | ||||||
21 | of gross
receipts as shown by the operator's last State income | ||||||
22 | tax return. If the
total receipts of the business as reported | ||||||
23 | in the State income tax return
do not agree with the gross | ||||||
24 | receipts reported to the Department for the
same period, the | ||||||
25 | operator shall attach to his annual information return a
| ||||||
26 | schedule showing a reconciliation of the 2 amounts and the |
| |||||||
| |||||||
1 | reasons for the
difference. The operator's annual information | ||||||
2 | return to the Department
shall also disclose pay roll | ||||||
3 | information of the operator's business during
the year covered | ||||||
4 | by such return and any additional reasonable information
which | ||||||
5 | the Department deems would be helpful in determining the | ||||||
6 | accuracy of
the monthly, quarterly or annual tax returns by | ||||||
7 | such operator as
hereinbefore provided for in this Section.
| ||||||
8 | If the annual information return required by this Section | ||||||
9 | is not filed
when and as required the taxpayer shall be liable | ||||||
10 | for a penalty in an
amount determined in accordance with | ||||||
11 | Section 3-4 of the Uniform Penalty and
Interest Act until such | ||||||
12 | return is filed as required, the penalty to be
assessed and | ||||||
13 | collected in the same manner as any other penalty provided
for | ||||||
14 | in this Act.
| ||||||
15 | The chief executive officer, proprietor, owner or highest | ||||||
16 | ranking manager
shall sign the annual return to certify the | ||||||
17 | accuracy of the information
contained therein. Any person who | ||||||
18 | willfully signs the annual return containing
false or | ||||||
19 | inaccurate information shall be guilty of perjury and punished
| ||||||
20 | accordingly. The annual return form prescribed by the | ||||||
21 | Department shall
include a warning that the person signing the | ||||||
22 | return may be liable for perjury.
| ||||||
23 | The foregoing portion of this Section concerning the | ||||||
24 | filing of an annual
information return shall not apply to an | ||||||
25 | operator who is not required to
file an income tax return with | ||||||
26 | the United States Government.
|
| |||||||
| |||||||
1 | (Source: P.A. 100-23, eff. 7-6-17; 100-1171, eff. 1-4-19.)
| ||||||
2 | Section 6-15. The Illinois Sports Facilities Authority Act | ||||||
3 | is amended by changing Section 13 as follows:
| ||||||
4 | (70 ILCS 3205/13) (from Ch. 85, par. 6013)
| ||||||
5 | Sec. 13. Bonds and notes.
| ||||||
6 | (A) (1) The Authority may at any time and
from time to time | ||||||
7 | issue bonds and notes for any corporate purpose,
including the | ||||||
8 | establishment of reserves and the payment of interest and
| ||||||
9 | costs of issuance. In this Act the term "bonds" includes notes | ||||||
10 | of any
kind, interim certificates, refunding bonds, or any | ||||||
11 | other evidence of
obligation for borrowed money issued under | ||||||
12 | this Section 13. Bonds may be
issued in one or more series and | ||||||
13 | may be payable and secured either on a
parity with or | ||||||
14 | separately from other bonds.
| ||||||
15 | (2) The bonds of any issue shall be payable solely from all | ||||||
16 | or any part
of the property or
revenues of the Authority, | ||||||
17 | including, without limitation:
| ||||||
18 | (i) Rents, rates, fees, charges or other revenues | ||||||
19 | payable
to or any receipts of the Authority, including | ||||||
20 | amounts which are deposited
pursuant to the Act with a | ||||||
21 | trustee for bondholders;
| ||||||
22 | (ii) Payments by financial institutions, insurance
| ||||||
23 | companies, or others
pursuant to letters or lines of | ||||||
24 | credit, policies of insurance, or purchase
agreements;
|
| |||||||
| |||||||
1 | (iii) Investment earnings from funds or accounts | ||||||
2 | maintained
pursuant to
a bond resolution or trust | ||||||
3 | agreement; and
| ||||||
4 | (iv) Proceeds of refunding bonds.
| ||||||
5 | (3) Bonds may be authorized by a resolution of the | ||||||
6 | Authority and may
be secured by a trust agreement by and | ||||||
7 | between the Authority and a
corporate trustee or trustees, | ||||||
8 | which may be any trust company or bank
having the powers of a | ||||||
9 | trust company within or without the State. Bonds may:
| ||||||
10 | (i) Mature at a time or times, whether as serial bonds | ||||||
11 | or as
term bonds
or both, not exceeding 40 years from their | ||||||
12 | respective dates of issue;
| ||||||
13 | (ii) Notwithstanding the provision of "An Act to | ||||||
14 | authorize
public
corporations to issue bonds, other | ||||||
15 | evidences of indebtedness and tax
anticipation warrants | ||||||
16 | subject to interest rate limitations set forth
therein", | ||||||
17 | approved May 26, 1970, as now or hereafter amended, or any | ||||||
18 | other
provision of law, bear interest at any fixed or | ||||||
19 | variable rate or rates
determined by the method provided | ||||||
20 | in the resolution or trust agreement;
| ||||||
21 | (iii) Be payable at a time or times, in the | ||||||
22 | denominations
and form,
either coupon or registered or | ||||||
23 | both, and carry the registration and
privileges as to | ||||||
24 | exchange, transfer or conversion and for the
replacement | ||||||
25 | of mutilated, lost, or destroyed bonds as the resolution | ||||||
26 | or
trust agreement may provide;
|
| |||||||
| |||||||
1 | (iv) Be payable in lawful money of the United States | ||||||
2 | at a
designated place;
| ||||||
3 | (v) Be subject to the terms of purchase, payment, | ||||||
4 | redemption,
refunding
or refinancing that the resolution | ||||||
5 | or trust agreement provides;
| ||||||
6 | (vi) Be executed by the manual or facsimile signatures | ||||||
7 | of
the officers
of the Authority designated by the | ||||||
8 | Authority which signatures shall be
valid at delivery even | ||||||
9 | for one who has ceased to hold office; and
| ||||||
10 | (vii) Be sold in the manner and upon the terms | ||||||
11 | determined
by
the Authority.
| ||||||
12 | (B) Any resolution or trust agreement may contain | ||||||
13 | provisions which shall
be a part of the contract with the | ||||||
14 | holders of the bonds as to:
| ||||||
15 | (1) Pledging, assigning or directing the use, | ||||||
16 | investment, or disposition
of all or any part of the | ||||||
17 | revenues of the Authority or proceeds or benefits
of any | ||||||
18 | contract
including, without limit, any management | ||||||
19 | agreement or assistance agreement
and
conveying or | ||||||
20 | otherwise securing any property or property rights;
| ||||||
21 | (2) The setting aside of loan funding deposits, debt | ||||||
22 | service reserves,
capitalized interest accounts, | ||||||
23 | replacement or operating reserves, cost
of issuance | ||||||
24 | accounts and sinking funds,
and the regulation, | ||||||
25 | investment, and disposition thereof;
| ||||||
26 | (3) Limitations on the purposes to which or the |
| |||||||
| |||||||
1 | investments in which the
proceeds of sale of any issue of | ||||||
2 | bonds or the Authority's revenues and
receipts may be | ||||||
3 | applied or made;
| ||||||
4 | (4) Limitations on the issue of additional bonds, the | ||||||
5 | terms upon which
additional bonds may be issued and | ||||||
6 | secured, the terms upon which additional
bonds may rank on | ||||||
7 | a parity with, or be subordinate or superior to, other | ||||||
8 | bonds;
| ||||||
9 | (5) The refunding, advance refunding or refinancing of | ||||||
10 | outstanding bonds;
| ||||||
11 | (6) The procedure, if any, by which the terms of any | ||||||
12 | contract with
bondholders may be altered or amended and | ||||||
13 | the amount of bonds and holders
of which must consent | ||||||
14 | thereto, and the manner in which consent shall be given;
| ||||||
15 | (7) Defining the acts or omissions which shall | ||||||
16 | constitute a default in
the duties of the Authority to | ||||||
17 | holders of bonds and providing the rights or
remedies of | ||||||
18 | such holders in the event of a default which may include
| ||||||
19 | provisions restricting individual right of action by | ||||||
20 | bondholders;
| ||||||
21 | (8) Providing for guarantees, pledges of property, | ||||||
22 | letters of credit, or
other security, or insurance for the | ||||||
23 | benefit of bondholders; and
| ||||||
24 | (9) Any other matter relating to the bonds which the | ||||||
25 | Authority determines
appropriate.
| ||||||
26 | (C) No member of the Authority nor any person executing |
| |||||||
| |||||||
1 | the bonds shall
be liable personally on the bonds or subject to | ||||||
2 | any personal liability by
reason of the issuance of the bonds.
| ||||||
3 | (D) The Authority may enter into agreements with agents, | ||||||
4 | banks,
insurers, or others for the purpose of enhancing the | ||||||
5 | marketability of or
security for its bonds.
| ||||||
6 | (E) (1) A pledge by the Authority of revenues and receipts | ||||||
7 | as security
for an issue of bonds or for the performance of its | ||||||
8 | obligations under any
management agreement or assistance | ||||||
9 | agreement shall be valid and binding
from
the time when the | ||||||
10 | pledge is made.
| ||||||
11 | (2) The revenues and receipts pledged shall immediately be | ||||||
12 | subject
to the lien of the pledge without any physical | ||||||
13 | delivery or further act, and
the lien of any pledge shall be | ||||||
14 | valid and binding against any person having
any claim of any | ||||||
15 | kind in tort, contract or otherwise against the Authority,
| ||||||
16 | irrespective of whether the person has notice.
| ||||||
17 | (3) No resolution, trust agreement, management agreement | ||||||
18 | or assistance
agreement or any financing statement, | ||||||
19 | continuation statement, or other
instrument adopted or entered | ||||||
20 | into by the Authority need be filed or recorded
in any public | ||||||
21 | record other than the records of the Authority in order to
| ||||||
22 | perfect the lien against third persons, regardless of any | ||||||
23 | contrary provision of
law.
| ||||||
24 | (F) The Authority may issue bonds to refund, advance | ||||||
25 | refund or
refinance any of its bonds then outstanding, | ||||||
26 | including the payment of any
redemption premium and any |
| |||||||
| |||||||
1 | interest accrued or to accrue to the earliest or
any | ||||||
2 | subsequent date of redemption, purchase or maturity of the | ||||||
3 | bonds.
Refunding or advance refunding bonds may be
issued for | ||||||
4 | the public purposes of realizing savings in the effective | ||||||
5 | costs
of debt service, directly or through a debt | ||||||
6 | restructuring, for alleviating
impending or actual default, or | ||||||
7 | for paying principal of, redemption
premium, if any, and | ||||||
8 | interest on bonds as they mature or are subject to
redemption, | ||||||
9 | and may be issued in one or more series in an
amount in excess | ||||||
10 | of that of the bonds to be refunded.
| ||||||
11 | (G) At no time shall the total outstanding bonds and notes | ||||||
12 | of the
Authority issued under this Section 13 exceed (i)
| ||||||
13 | $150,000,000 in connection with facilities owned by the | ||||||
14 | Authority or in connection with other authorized corporate | ||||||
15 | purposes of the Authority and (ii)
$399,000,000 in connection | ||||||
16 | with facilities owned by a governmental owner other
than the | ||||||
17 | Authority ; however, the limit on the total outstanding bond | ||||||
18 | and notes set forth in this sentence shall not apply to any | ||||||
19 | refunding or restructuring bonds issued by the Authority on | ||||||
20 | and after the effective date of this amendatory Act of the | ||||||
21 | 102nd General Assembly but prior to December 31, 2024 . Bonds
| ||||||
22 | which are being paid or retired by issuance, sale or
delivery | ||||||
23 | of bonds or notes, and bonds or notes for which sufficient | ||||||
24 | funds
have been deposited with the paying agent or trustee to | ||||||
25 | provide for payment of
principal and interest thereon, and any | ||||||
26 | redemption premium, as provided in
the authorizing resolution, |
| |||||||
| |||||||
1 | shall not be considered outstanding for the
purposes of this | ||||||
2 | paragraph.
| ||||||
3 | (H) The bonds and notes of the Authority shall not be | ||||||
4 | indebtedness of
the City of Chicago, of the State, or of any | ||||||
5 | political subdivision of the
State other than the Authority. | ||||||
6 | The bonds and notes of the Authority are
not general | ||||||
7 | obligations of the State of Illinois or the City of Chicago, or
| ||||||
8 | of any other political subdivision of the State other than the | ||||||
9 | Authority,
and are not secured by a pledge of the full faith | ||||||
10 | and credit of the State
of Illinois or the City of Chicago, or | ||||||
11 | of any other political subdivision of
the State other than the | ||||||
12 | Authority, and the holders of bonds and notes of
the Authority | ||||||
13 | may not require the levy or imposition by the State or the
City | ||||||
14 | of Chicago, or any other political subdivision of the State | ||||||
15 | other than
the Authority, of any taxes or, except as provided | ||||||
16 | in this Act, the
application of revenues or funds of the State | ||||||
17 | of Illinois or the City of
Chicago or any other political | ||||||
18 | subdivision of the State other than the
Authority to the
| ||||||
19 | payment of bonds and notes of the Authority.
| ||||||
20 | (I) In order to provide for the payment of debt service | ||||||
21 | requirements
(including amounts for reserve funds and to pay | ||||||
22 | the costs of credit
enhancements) on bonds issued pursuant to | ||||||
23 | this Act, the Authority may
provide in any trust agreement | ||||||
24 | securing such bonds for a pledge and
assignment of its right to | ||||||
25 | all amounts to be received from the Illinois
Sports Facilities | ||||||
26 | Fund and for a pledge and assignment (subject to the
terms of |
| |||||||
| |||||||
1 | any management agreement or assistance agreement) of all taxes | ||||||
2 | and
other amounts to be
received under Section 19 of this Act | ||||||
3 | and may further provide by written
notice to the State | ||||||
4 | Treasurer and State Comptroller
(which notice shall constitute | ||||||
5 | a direction to those officers) for a direct
payment of these | ||||||
6 | amounts to the trustee for its bondholders.
| ||||||
7 | (J) The State of Illinois pledges to and agrees with the | ||||||
8 | holders of
the bonds and notes of the Authority issued | ||||||
9 | pursuant to this Act that the
State will not limit or alter the | ||||||
10 | rights and powers vested in the Authority
by this Act so as to | ||||||
11 | impair the terms of any contract made by the Authority
with | ||||||
12 | such holders or in any way impair the rights and remedies of | ||||||
13 | such
holders until such bonds and notes, together with | ||||||
14 | interest thereon, with
interest on any unpaid installments of | ||||||
15 | interest, and all costs and expenses
in connection with any | ||||||
16 | action or proceedings by or on behalf of such
holders, are | ||||||
17 | fully met and discharged. In addition, the State pledges to
| ||||||
18 | and agrees with the holders of the bonds and notes of the | ||||||
19 | Authority issued
pursuant to this Act that the State will not | ||||||
20 | limit or alter the basis on
which State funds are to be | ||||||
21 | allocated, deposited and paid to the Authority
as provided in | ||||||
22 | this Act, or the use of such funds, so as to impair the
terms | ||||||
23 | of any such contract. The Authority is authorized to include | ||||||
24 | these
pledges and agreements of the State in any contract with | ||||||
25 | the holders of
bonds or notes issued pursuant to this Section. | ||||||
26 | Nothing in this amendatory Act of the 102nd General Assembly |
| |||||||
| |||||||
1 | is intended to limit or alter the rights and powers of the | ||||||
2 | Authority so as to impair the terms of any contract made by the | ||||||
3 | Authority with the holders of the bonds and notes of the | ||||||
4 | Authority issued pursuant to this Act.
| ||||||
5 | (Source: P.A. 91-935, eff. 6-1-01.)
| ||||||
6 | ARTICLE 7. LAW ENFORCEMENT TRAINING | ||||||
7 | Section 7-5. The Illinois Motor Vehicle Theft Prevention | ||||||
8 | and Insurance Verification Act is amended by adding Section | ||||||
9 | 8.6 as follows: | ||||||
10 | (20 ILCS 4005/8.6 new) | ||||||
11 | Sec. 8.6. State Police Training and Academy Fund; Law | ||||||
12 | Enforcement Training Fund. Before April 1 of each year, each | ||||||
13 | insurer engaged in writing private passenger motor vehicle | ||||||
14 | insurance coverage that is included in Class 2 and Class 3 of | ||||||
15 | Section 4 of the Illinois Insurance Code, as a condition of its | ||||||
16 | authority to transact business in this State, shall collect | ||||||
17 | and remit to the Department of Insurance an amount equal to $4, | ||||||
18 | or a lesser amount determined by the Illinois Law Enforcement | ||||||
19 | Training Board by rule, multiplied by the insurer's total | ||||||
20 | earned car years of private passenger motor vehicle insurance | ||||||
21 | policies providing physical damage insurance coverage written | ||||||
22 | in this State during the preceding calendar year. Of the | ||||||
23 | amounts collected under this Section, the Department of |
| |||||||
| |||||||
1 | Insurance shall deposit 10% into the State Police Training and | ||||||
2 | Academy Fund and 90% into the Law Enforcement Training Fund. | ||||||
3 | Section 7-10. The State Finance Act is amended by adding | ||||||
4 | Sections 5.935, 5.936, 6z-125, and 6z-126 as follows: | ||||||
5 | (30 ILCS 105/5.935 new) | ||||||
6 | Sec. 5.935. The State Police Training and Academy Fund. | ||||||
7 | (30 ILCS 105/5.936 new) | ||||||
8 | Sec. 5.936. The Law Enforcement Training Fund. | ||||||
9 | (30 ILCS 105/6z-125 new) | ||||||
10 | Sec. 6z-125. State Police Training and Academy Fund. The | ||||||
11 | State Police Training and Academy Fund is hereby created as a | ||||||
12 | special fund in the State treasury. Moneys in the Fund shall | ||||||
13 | consist of: (i) 10% of the revenue from increasing the | ||||||
14 | insurance producer license fees, as provided under subsection | ||||||
15 | (a-5) of Section 500-135 of the Illinois Insurance Code; and | ||||||
16 | (ii) 10% of the moneys collected from auto insurance policy | ||||||
17 | fees under Section 8.6 of the Illinois Motor Vehicle Theft | ||||||
18 | Prevention and Insurance Verification Act. This Fund shall be | ||||||
19 | used by the Illinois State Police to fund training and other | ||||||
20 | State Police institutions, including, but not limited to, | ||||||
21 | forensic laboratories. |
| |||||||
| |||||||
1 | (30 ILCS 105/6z-126 new) | ||||||
2 | Sec. 6z-126. Law Enforcement Training Fund. The Law | ||||||
3 | Enforcement Training Fund is hereby created as a special fund | ||||||
4 | in the State treasury. Moneys in the Fund shall consist of: (i) | ||||||
5 | 90% of the revenue from increasing the insurance producer | ||||||
6 | license fees, as provided under subsection (a-5) of Section | ||||||
7 | 500-135 of the Illinois Insurance Code; and (ii) 90% of the | ||||||
8 | moneys collected from auto insurance policy fees under Section | ||||||
9 | 8.6 of the Illinois Motor Vehicle Theft Prevention and | ||||||
10 | Insurance Verification Act. This Fund shall be used by the | ||||||
11 | Illinois Law Enforcement Training and Standards Board to fund | ||||||
12 | law enforcement certification compliance and the development | ||||||
13 | and provision of basic courses by Board-approved academics, | ||||||
14 | and in-service courses by approved academies. | ||||||
15 | Section 7-15. The Illinois Insurance Code is amended by | ||||||
16 | changing Section 500-135 as follows:
| ||||||
17 | (215 ILCS 5/500-135)
| ||||||
18 | (Section scheduled to be repealed on January 1, 2027)
| ||||||
19 | Sec. 500-135. Fees.
| ||||||
20 | (a) The fees required by this Article are as follows:
| ||||||
21 | (1) a fee of $215 $180 for a person who is a resident | ||||||
22 | of Illinois, and $380 $250
for a person who is not a | ||||||
23 | resident of Illinois, payable once every 2
years for an | ||||||
24 | insurance
producer
license;
|
| |||||||
| |||||||
1 | (2) a fee of $50 for the issuance of a temporary | ||||||
2 | insurance
producer
license;
| ||||||
3 | (3) a fee of $150 payable once every 2 years for a | ||||||
4 | business
entity;
| ||||||
5 | (4) an annual $50 fee for a limited
line producer | ||||||
6 | license issued under items (1)
through (8) of subsection | ||||||
7 | (a) of Section 500-100;
| ||||||
8 | (5) a $50 application fee for the processing of a | ||||||
9 | request to
take the
written
examination for an insurance | ||||||
10 | producer license;
| ||||||
11 | (6) an annual registration fee of $1,000 for | ||||||
12 | registration of
an
education provider;
| ||||||
13 | (7) a certification fee of $50 for each certified
| ||||||
14 | pre-licensing or
continuing
education course and an annual | ||||||
15 | fee of $20 for renewing the
certification of
each such
| ||||||
16 | course;
| ||||||
17 | (8) a fee of $215 $180 for a person who is a resident | ||||||
18 | of Illinois, and $380 $250
for a person who is not a | ||||||
19 | resident of Illinois, payable once every 2
years for a car | ||||||
20 | rental
limited line
license;
| ||||||
21 | (9) a fee of $200 payable once every 2 years for a | ||||||
22 | limited
lines license
other
than the licenses issued under | ||||||
23 | items (1) through (8) of subsection (a) of
Section
| ||||||
24 | 500-100, a
car rental limited line license, or a | ||||||
25 | self-service storage facility limited
line license;
| ||||||
26 | (10) a fee of $50 payable once every 2 years for a |
| |||||||
| |||||||
1 | self-service storage
facility limited line license.
| ||||||
2 | (a-5) Beginning on July 1, 2021, an amount equal to the | ||||||
3 | additional amount of revenue collected under paragraphs (1) | ||||||
4 | and (8) of subsection (a) as a result of the increase in the | ||||||
5 | fees under this amendatory Act of the 102nd General Assembly | ||||||
6 | shall be transferred annually, with 10% of that amount paid | ||||||
7 | into the State Police Training and Academy Fund and 90% of that | ||||||
8 | amount paid into the Law Enforcement Training Fund. | ||||||
9 | (b) Except as otherwise provided, all
fees paid to and | ||||||
10 | collected by the Director under
this Section shall be paid | ||||||
11 | promptly after receipt thereof, together with a
detailed | ||||||
12 | statement of
such fees, into a special fund in the State | ||||||
13 | Treasury to be known as the
Insurance Producer
Administration | ||||||
14 | Fund. The moneys deposited into the Insurance Producer
| ||||||
15 | Administration Fund
may be used only for payment of the | ||||||
16 | expenses of the Department in the
execution,
administration, | ||||||
17 | and enforcement of the insurance laws of this State, and shall
| ||||||
18 | be appropriated as
otherwise provided by law for the payment | ||||||
19 | of those expenses with first priority
being any
expenses | ||||||
20 | incident to or associated with the administration and | ||||||
21 | enforcement of
this Article.
| ||||||
22 | (Source: P.A. 98-159, eff. 8-2-13 .)
| ||||||
23 | ARTICLE 8. INVEST IN KIDS | ||||||
24 | Section 8-5. The Illinois Administrative Procedure Act is |
| |||||||
| |||||||
1 | amended by adding Section 5-45.13 as follows: | ||||||
2 | (5 ILCS 100/5-45.13 new) | ||||||
3 | Sec. 5-45.13. Emergency rulemaking; Invest in Kids. To | ||||||
4 | provide for the expeditious and timely implementation of the | ||||||
5 | changes made to Sections 5 and 10 of, and the addition of | ||||||
6 | Section 7.5 to, the Invest in Kids Act by this amendatory Act | ||||||
7 | of the 102nd General Assembly, emergency rules implementing | ||||||
8 | the changes made to Sections 5 and 10 of, and the addition of | ||||||
9 | Section 7.5 to, the Invest in Kids Act by this amendatory Act | ||||||
10 | of the 102nd General Assembly may be adopted by the Department | ||||||
11 | of Revenue in accordance with Section 5-45. The adoption of | ||||||
12 | emergency rules authorized by Section 5-45 and this Section is | ||||||
13 | deemed to be necessary for the public interest, safety, and | ||||||
14 | welfare. | ||||||
15 | This Section is repealed one year after the effective date | ||||||
16 | of this amendatory Act of the 102nd General Assembly. | ||||||
17 | Section 8-10. The Invest in Kids Act is amended by | ||||||
18 | changing Sections 5, 10, and 65 and by adding Section 7.5 as | ||||||
19 | follows: | ||||||
20 | (35 ILCS 40/5) | ||||||
21 | (Section scheduled to be repealed on January 1, 2024)
| ||||||
22 | Sec. 5. Definitions. As used in this Act: | ||||||
23 | "Authorized contribution" means the contribution amount |
| |||||||
| |||||||
1 | that is listed on the contribution authorization certificate | ||||||
2 | issued to the taxpayer.
| ||||||
3 | "Board" means the State Board of Education.
| ||||||
4 | "Contribution" means a donation made by the taxpayer | ||||||
5 | during the taxable year for providing scholarships as provided | ||||||
6 | in this Act. | ||||||
7 | "Custodian" means, with respect to eligible students, an | ||||||
8 | Illinois resident who is a parent or legal guardian of the | ||||||
9 | eligible student or students.
| ||||||
10 | "Department" means the Department of Revenue. | ||||||
11 | "Eligible student" means a child who:
| ||||||
12 | (1) is a member of a household whose federal adjusted | ||||||
13 | gross income the year before he or she
initially receives | ||||||
14 | a scholarship under this program, as determined by the | ||||||
15 | Department, does not exceed 300% of the federal poverty
| ||||||
16 | level and, once the child receives a scholarship, does not | ||||||
17 | exceed 400% of the federal poverty
level;
| ||||||
18 | (2) is eligible to attend a public elementary school | ||||||
19 | or high school in Illinois in the semester immediately | ||||||
20 | preceding the semester for which he or she first receives | ||||||
21 | a scholarship or is
starting school in Illinois for the | ||||||
22 | first time when he or she first receives a scholarship; | ||||||
23 | and
| ||||||
24 | (3) resides in Illinois while receiving a scholarship. | ||||||
25 | "Family member" means a parent, child, or sibling, whether | ||||||
26 | by whole blood, half blood, or adoption; spouse; or stepchild. |
| |||||||
| |||||||
1 | "Focus district" means a school district which has a | ||||||
2 | school that is either (i) a school that has one or more | ||||||
3 | subgroups in which the average student performance is at or | ||||||
4 | below the State average for the lowest 10% of student | ||||||
5 | performance in that subgroup or (ii) a school with an average | ||||||
6 | graduation rate of less than 60% and not identified for | ||||||
7 | priority.
| ||||||
8 | "Jointly administered CTE program" means a program or set | ||||||
9 | of programs within a non-public school located in Illinois, as | ||||||
10 | determined by the State Board of Education pursuant to Section | ||||||
11 | 7.5 of this Act. | ||||||
12 | "Necessary costs and fees" includes the customary charge | ||||||
13 | for instruction and use of facilities in general
and the | ||||||
14 | additional fixed fees charged for specified purposes that are | ||||||
15 | required generally of non-scholarship recipients for each | ||||||
16 | academic period for which the scholarship applicant actually | ||||||
17 | enrolls, including costs associated with student assessments, | ||||||
18 | but does not
include fees payable only once and other | ||||||
19 | contingent deposits that are refundable in whole or in part. | ||||||
20 | The Board may prescribe, by rules consistent with this Act, | ||||||
21 | detailed provisions concerning the computation of necessary | ||||||
22 | costs and fees.
| ||||||
23 | "Scholarship granting organization" means an entity that:
| ||||||
24 | (1) is exempt from taxation under Section 501(c)(3) of | ||||||
25 | the Internal Revenue Code;
| ||||||
26 | (2) uses at least 95% of the qualified contributions |
| |||||||
| |||||||
1 | received during a taxable year for scholarships;
| ||||||
2 | (3) provides scholarships to students according to the | ||||||
3 | guidelines of this Act;
| ||||||
4 | (4) deposits and holds qualified contributions and any | ||||||
5 | income derived from qualified contributions
in an account | ||||||
6 | that is separate from the organization's operating fund or | ||||||
7 | other funds until such qualified contributions or income | ||||||
8 | are withdrawn for use; and
| ||||||
9 | (5) is approved to issue certificates of receipt.
| ||||||
10 | "Technical academy" means a non-public school located in | ||||||
11 | Illinois that: (1) registers with the Board pursuant to | ||||||
12 | Section 2-3.25 of the School Code; and (2) operates or will | ||||||
13 | operate a jointly administered CTE program as the primary | ||||||
14 | focus of the school. To maintain its status as a technical | ||||||
15 | academy, the non-public school must obtain recognition from | ||||||
16 | the Board pursuant to Section 2-3.25o of the School Code | ||||||
17 | within 2 calendar years of its registration with the Board. | ||||||
18 | "Qualified contribution" means the authorized contribution | ||||||
19 | made by a taxpayer to a scholarship granting organization for | ||||||
20 | which the taxpayer has received a certificate of receipt from | ||||||
21 | such organization.
| ||||||
22 | "Qualified school" means a non-public school located in | ||||||
23 | Illinois and recognized by the Board pursuant to Section | ||||||
24 | 2-3.25o of the School Code.
| ||||||
25 | "Scholarship" means an educational scholarship awarded to | ||||||
26 | an eligible student to attend a qualified school
of their |
| |||||||
| |||||||
1 | custodians' choice in an amount not exceeding the necessary | ||||||
2 | costs and fees to attend that school.
| ||||||
3 | "Taxpayer" means any individual, corporation, partnership, | ||||||
4 | trust, or other entity subject to the Illinois income tax. For | ||||||
5 | the purposes of this Act, 2 individuals filing a joint return | ||||||
6 | shall be considered one taxpayer.
| ||||||
7 | (Source: P.A. 100-465, eff. 8-31-17.) | ||||||
8 | (35 ILCS 40/7.5 new) | ||||||
9 | Sec. 7.5. Determination of jointly-administered CTE | ||||||
10 | programs. | ||||||
11 | (a) Upon its own motion, or upon petition from a qualified | ||||||
12 | school or technical academy, the State Board of Education | ||||||
13 | shall determine whether a program or set of programs offered | ||||||
14 | or proposed by a qualified school or technical academy | ||||||
15 | provides coursework and training in career and technical | ||||||
16 | education pathways aligned to industry-recognized | ||||||
17 | certifications and credentials. The State Board of Education | ||||||
18 | shall make that determination based upon whether the | ||||||
19 | industry-recognized certifications or credentials that are the | ||||||
20 | focus of a qualified school or technical academy's coursework | ||||||
21 | and training program or set of programs (i) are associated | ||||||
22 | with an occupation determined to fall under the LEADING or | ||||||
23 | EMERGING priority sectors as determined through Illinois' | ||||||
24 | Workforce Innovation and Opportunity Act Unified State Plan | ||||||
25 | and (ii) provide wages that are at least 70% of the average |
| |||||||
| |||||||
1 | annual wage in the State, as determined by the United States | ||||||
2 | Bureau of Labor Statistics. | ||||||
3 | (b) The State Board of Education shall publish a list of | ||||||
4 | approved jointly administered CTE programs on its website and | ||||||
5 | otherwise make that list available to the public. A qualified | ||||||
6 | school or technical academy may petition the State Board of | ||||||
7 | Education to obtain a determination that a proposed program or | ||||||
8 | set of programs that it seeks to offer qualifies as a jointly | ||||||
9 | administered CTE program under subsection (a) of this Section. | ||||||
10 | A petitioner shall file one original petition in the form | ||||||
11 | provided by the State Board of Education and in the manner | ||||||
12 | specified by the State Board of Education. The petitioner may | ||||||
13 | withdraw his or her petition by submitting a written statement | ||||||
14 | to the State Board of Education indicating withdrawal. The | ||||||
15 | State Board of Education shall approve or deny a petition | ||||||
16 | within 180 days of its submission and, upon approval, shall | ||||||
17 | proceed to add the program or set of programs to the list of | ||||||
18 | approved jointly administered CTE programs. The approval or | ||||||
19 | denial of any petition is a final decision of the Board, | ||||||
20 | subject to judicial review under the Administrative Review | ||||||
21 | Law. Jurisdiction and venue are vested in the circuit court. | ||||||
22 | (c) The State Board of Education shall evaluate the | ||||||
23 | approved jointly administered CTE programs under this Section | ||||||
24 | once every 5 years. At this time, the State Board of Education | ||||||
25 | shall determine whether these programs continue to meet the | ||||||
26 | requirements set forth in subsection (a) of this Section. |
| |||||||
| |||||||
1 | (35 ILCS 40/10) | ||||||
2 | (Section scheduled to be repealed on January 1, 2024)
| ||||||
3 | Sec. 10. Credit awards. | ||||||
4 | (a) The Department shall award credits against the tax | ||||||
5 | imposed under subsections (a) and (b) of Section 201 of the | ||||||
6 | Illinois Income Tax Act to taxpayers who make qualified | ||||||
7 | contributions. For contributions made under this Act, the | ||||||
8 | credit shall be equal to 75% of the total amount of
qualified | ||||||
9 | contributions made by the taxpayer during a taxable year, not | ||||||
10 | to exceed a credit of $1,000,000 per taxpayer.
| ||||||
11 | (b) The aggregate amount of all credits the Department may | ||||||
12 | award under this Act in any calendar year may not exceed | ||||||
13 | $75,000,000. | ||||||
14 | (c) Contributions made by corporations (including | ||||||
15 | Subchapter S corporations), partnerships, and trusts under | ||||||
16 | this Act may not be directed to a particular subset of schools, | ||||||
17 | a particular school, a particular group of students, or a | ||||||
18 | particular student.
Contributions made by individuals under | ||||||
19 | this Act may be directed to a particular subset of schools or a | ||||||
20 | particular school but may not be directed to a particular | ||||||
21 | group of students or a particular student. | ||||||
22 | (d) No credit shall be taken under this Act for any | ||||||
23 | qualified contribution for which the taxpayer claims a federal | ||||||
24 | income tax deduction. | ||||||
25 | (e) Credits shall be awarded in a manner, as determined by |
| |||||||
| |||||||
1 | the Department, that is geographically proportionate to | ||||||
2 | enrollment in recognized non-public schools in Illinois. If | ||||||
3 | the cap on the aggregate credits that may be awarded by the | ||||||
4 | Department is not reached by June 1 of a given year, the | ||||||
5 | Department shall award remaining credits on a first-come, | ||||||
6 | first-served basis, without regard to the limitation of this | ||||||
7 | subsection.
| ||||||
8 | (f) Credits awarded for donations made to a technical | ||||||
9 | academy shall be awarded without regard to subsection (e), but | ||||||
10 | shall not exceed 15% of the annual statewide program cap. For | ||||||
11 | the purposes of this subsection, "technical academy" means a | ||||||
12 | technical academy that is registered with the Board within 30 | ||||||
13 | days after the effective date of this amendatory Act of the | ||||||
14 | 102nd General Assembly. | ||||||
15 | (Source: P.A. 100-465, eff. 8-31-17.) | ||||||
16 | (35 ILCS 40/65) | ||||||
17 | (Section scheduled to be repealed on January 1, 2024)
| ||||||
18 | Sec. 65. Credit period; repeal. | ||||||
19 | (a) A taxpayer may take a credit under this Act for tax | ||||||
20 | years beginning on or after January 1, 2018 and ending before | ||||||
21 | January 1, 2024 2023 . A taxpayer may not take a credit pursuant | ||||||
22 | to this Act for tax years beginning on or after January 1, 2024 | ||||||
23 | 2023 .
| ||||||
24 | (b) This Act is repealed on January 1, 2025 2024 .
| ||||||
25 | (Source: P.A. 100-465, eff. 8-31-17.)
|
| |||||||
| |||||||
1 | ARTICLE 9. STATE TREASURER'S CAPITAL FUND | ||||||
2 | Section 9-5. The State Treasurer Act is amended by | ||||||
3 | changing Section 35 as follows: | ||||||
4 | (15 ILCS 505/35) | ||||||
5 | Sec. 35. State Treasurer may purchase real property. | ||||||
6 | (a) Subject to the provisions of the Public Contract Fraud | ||||||
7 | Act , the State Treasurer, on behalf of the State of Illinois, | ||||||
8 | is authorized during State fiscal years 2019 and 2020 to | ||||||
9 | acquire real property located in the City of Springfield, | ||||||
10 | Illinois which the State Treasurer deems necessary to properly | ||||||
11 | carry out the powers and duties vested in him or her. Real | ||||||
12 | property acquired under this Section may be acquired subject | ||||||
13 | to any third party interests in the property that do not | ||||||
14 | prevent the State Treasurer from exercising the intended | ||||||
15 | beneficial use of such property. | ||||||
16 | (b) Subject to the provisions of the Treasurer's | ||||||
17 | Procurement Rules, which shall be substantially in accordance | ||||||
18 | with the requirements of the Illinois Procurement Code, the | ||||||
19 | State Treasurer may: | ||||||
20 | (1) enter into contracts relating to construction, | ||||||
21 | reconstruction or renovation projects for any such | ||||||
22 | buildings or lands acquired pursuant to subsection | ||||||
23 | paragraph (a); and |
| |||||||
| |||||||
1 | (2) equip, lease, operate and maintain those grounds, | ||||||
2 | buildings and facilities as may be appropriate to carry | ||||||
3 | out his or her statutory purposes and duties. | ||||||
4 | (c) The State Treasurer may enter into agreements with any | ||||||
5 | person with respect to the use and occupancy of the grounds, | ||||||
6 | buildings, and facilities of the State Treasurer, including | ||||||
7 | concession, license, and lease agreements on terms and | ||||||
8 | conditions as the State Treasurer determines and in accordance | ||||||
9 | with the procurement processes for the Office of the State | ||||||
10 | Treasurer, which shall be substantially in accordance with the | ||||||
11 | requirements of the Illinois Procurement Code. | ||||||
12 | (d) The exercise of the authority vested in the Treasurer | ||||||
13 | by this Section is subject to the appropriation of the | ||||||
14 | necessary funds.
| ||||||
15 | (e) State Treasurer's Capital Fund. | ||||||
16 | (1) The State Treasurer's Capital Fund is created as a | ||||||
17 | trust fund in the State treasury. Moneys in the Fund shall | ||||||
18 | be utilized by the State Treasurer in the exercise of the | ||||||
19 | authority vested in the Treasurer by subsection (b) of | ||||||
20 | this Section. All interest earned by the investment or | ||||||
21 | deposit of moneys accumulated in the Fund shall be | ||||||
22 | deposited into the Fund. | ||||||
23 | (2) Moneys in the State Treasurer's Capital Fund are | ||||||
24 | subject to appropriation by the General Assembly. | ||||||
25 | (3) The State Treasurer may transfer amounts from the | ||||||
26 | State Treasurer's Administrative Fund and from the |
| |||||||
| |||||||
1 | Unclaimed Property Trust Fund to the State Treasurer's | ||||||
2 | Capital Fund. In no fiscal year may the total of such | ||||||
3 | transfers exceed $250,000. The State Treasurer may accept | ||||||
4 | gifts, grants, donations, federal funds, or other revenues | ||||||
5 | or transfers for deposit into the State Treasurer's | ||||||
6 | Capital Fund. | ||||||
7 | (4) After the effective date of this amendatory Act of | ||||||
8 | the 102nd General Assembly and prior to July 1, 2022 the | ||||||
9 | State Treasurer and State Comptroller shall transfer from | ||||||
10 | the CDB Special Projects Fund to the State Treasurer's | ||||||
11 | Capital Fund an amount equal to the unexpended balance of | ||||||
12 | funds transferred by the State Treasurer to the CDB | ||||||
13 | Special Projects Fund in 2019 and 2020 pursuant to an | ||||||
14 | intergovernmental agreement between the State Treasurer | ||||||
15 | and the Capital Development Board. | ||||||
16 | (Source: P.A. 101-487, eff. 8-23-19; revised 11-21-19.) | ||||||
17 | Section 9-10. The State Finance Act is amended by adding | ||||||
18 | Section 5.940 as follows: | ||||||
19 | (30 ILCS 105/5.940 new) | ||||||
20 | Sec. 5.940. The State Treasurer's Capital Fund. | ||||||
21 | ARTICLE 10. AMENDATORY PROVISIONS | ||||||
22 | Section 10-5. The Illinois Administrative Procedure Act is |
| |||||||
| |||||||
1 | amended by adding Section 5-45.12 as follows: | ||||||
2 | (5 ILCS 100/5-45.12 new) | ||||||
3 | Sec. 5-45.12. Emergency rulemaking; Coronavirus Vaccine | ||||||
4 | Incentive Public Health Promotion. To provide for the | ||||||
5 | expeditious and timely implementation of the Coronavirus | ||||||
6 | Vaccine Incentive Public Health Promotion authorized by this | ||||||
7 | amendatory Act of the 102nd General Assembly in Section 21.14 | ||||||
8 | of the Illinois Lottery Law and Section 2310-628 of the | ||||||
9 | Department of Public Health Powers and Duties Law, emergency | ||||||
10 | rules implementing the public health promotion may be adopted | ||||||
11 | by the Department of the Lottery and the Department of Public | ||||||
12 | Health in accordance with Section 5-45. The adoption of | ||||||
13 | emergency rules authorized by Section 5-45 and this Section is | ||||||
14 | deemed to be necessary for the public interest, safety, and | ||||||
15 | welfare. | ||||||
16 | This Section is repealed one year after the effective date | ||||||
17 | of this amendatory Act of the 102nd General Assembly. | ||||||
18 | Section 10-10. The Department of Commerce and Economic | ||||||
19 | Opportunity Law of the
Civil Administrative Code of Illinois | ||||||
20 | is amended by changing Section 605-415 and by adding Sections | ||||||
21 | 605-418 and 605-1065 as follows:
| ||||||
22 | (20 ILCS 605/605-415)
| ||||||
23 | Sec. 605-415. Job Training and Economic Development Grant |
| |||||||
| |||||||
1 | Program.
| ||||||
2 | (a) Legislative findings. The General Assembly finds that:
| ||||||
3 | (1) Despite the large number of unemployed job | ||||||
4 | seekers, many employers
are having difficulty matching the | ||||||
5 | skills they require with the skills of
workers; a similar | ||||||
6 | problem exists in industries where overall employment
may | ||||||
7 | not be expanding but there is an acute need for skilled | ||||||
8 | workers in
particular occupations.
| ||||||
9 | (2) The State of Illinois should foster local economic | ||||||
10 | development by
linking the job training of unemployed | ||||||
11 | disadvantaged citizens with the
workforce needs of local | ||||||
12 | business and industry.
| ||||||
13 | (3) Employers often need assistance in developing | ||||||
14 | training resources
that will provide work opportunities | ||||||
15 | for individuals that are under-represented and or have | ||||||
16 | barriers to participating in the workforce disadvantaged | ||||||
17 | populations .
| ||||||
18 | (b) Definitions. As used in this Section:
| ||||||
19 | "Eligible Entities" means employers, private nonprofit | ||||||
20 | organizations (which may include a faith-based organization) | ||||||
21 | federal Workforce Innovation and Opportunity Act (WIOA) | ||||||
22 | administrative entities, Community Action Agencies, industry | ||||||
23 | associations, and public or private educational institutions, | ||||||
24 | that have demonstrated expertise and effectiveness in | ||||||
25 | administering workforce development programs. | ||||||
26 | "Target population" means persons who are unemployed, |
| |||||||
| |||||||
1 | under-employed, or under-represented that have one or more | ||||||
2 | barriers to employment as defined for "individual with a | ||||||
3 | barrier to employment" in the federal Workforce Innovation and | ||||||
4 | Opportunity Act ("WIOA"), 29 U.S.C. 3102(24). | ||||||
5 | "Eligible Training Provider" means an organization, such | ||||||
6 | as a public or private college or university, an industry | ||||||
7 | association, registered apprenticeship program or a | ||||||
8 | community-based organization that is approved to provide | ||||||
9 | training services by the appropriate accrediting body. | ||||||
10 | "Barrier Reduction Funding" means flexible funding through | ||||||
11 | a complementary grant agreement, contract, or budgetary line | ||||||
12 | to increase family stability and job retention by covering | ||||||
13 | accumulated emergency costs for basic needs, such as | ||||||
14 | housing-related expenses (rent, utilities, etc.), | ||||||
15 | transportation, child care, digital technology needs, | ||||||
16 | education needs, mental health services, substance abuse | ||||||
17 | services, income support, and work-related supplies that are | ||||||
18 | not typically covered by programmatic supportive services. | ||||||
19 | "Youth" means an individual aged 16-24 who faces one or | ||||||
20 | more barriers to education, training, and employment. | ||||||
21 | "Community based provider" means a not-for-profit | ||||||
22 | organization, with local
boards of directors, that directly | ||||||
23 | provides job training services.
| ||||||
24 | "Disadvantaged persons" has the same meaning as in
Titles | ||||||
25 | II-A and II-C of the federal Job Training Partnership
Act.
| ||||||
26 | "Training partners" means a community-based provider and |
| |||||||
| |||||||
1 | one or more
employers who have established training and | ||||||
2 | placement linkages.
| ||||||
3 | (c) The Job Training and Economic Development (JTED) Grant | ||||||
4 | Program may leverage funds from lump sum appropriations with | ||||||
5 | an aligning purpose and funds appropriated specifically for | ||||||
6 | the JTED program. Expenditures from an appropriation of funds | ||||||
7 | from the State CURE Fund shall be for purposes permitted by | ||||||
8 | Section 9901 of the American Rescue Plan Act of 2021, and all | ||||||
9 | related federal guidance. The Director shall make grants to | ||||||
10 | Eligible Entities as described in this section. The grants | ||||||
11 | shall be made to support the following: | ||||||
12 | (1) Creating customized training with employers to | ||||||
13 | support, train, and employ individuals in the targeted | ||||||
14 | population for this program including the unemployed, | ||||||
15 | under-employed, or under-represented that have one or more | ||||||
16 | barriers to employment. | ||||||
17 | (2) Coordinating partnerships between Eligible | ||||||
18 | Entities, employers, and educational entities, to develop | ||||||
19 | and operate regional or local strategies for in-demand | ||||||
20 | industries identified in the Department's 5-year Economic | ||||||
21 | Plan and the State's WIOA Unified Plan. These strategies | ||||||
22 | must be part of a career pathway for demand occupations | ||||||
23 | that result in certification or credentials for the | ||||||
24 | targeted populations. | ||||||
25 | (3) Leveraging funding from a Barrier Reduction Fund | ||||||
26 | to provide supportive services (e.g. transportation, child |
| |||||||
| |||||||
1 | care, mental health services, substance abuse services, | ||||||
2 | and income support) for targeted populations including | ||||||
3 | youth participants in workforce development programs to | ||||||
4 | assist with a transition to post-secondary education or | ||||||
5 | full-time employment and a career. | ||||||
6 | (4) Establishing policies for resource and service | ||||||
7 | coordination and to provide funding for services that | ||||||
8 | attempt to reduce employment barriers such as | ||||||
9 | housing-related expenses (rent, utilities, etc.), child | ||||||
10 | care, digital technology needs, counseling, relief from | ||||||
11 | fines and fees, education needs, and work-related supplies | ||||||
12 | that are not typically covered by programmatic supportive | ||||||
13 | services. | ||||||
14 | (5) Developing work-based learning and subsidized (or | ||||||
15 | "transitional") employment opportunities with employers, | ||||||
16 | to support the target populations including youth that | ||||||
17 | require on-the-job experience to gain employability | ||||||
18 | skills, work history, and a network to enter the | ||||||
19 | workforce. | ||||||
20 | (6) Using funding for case management support, | ||||||
21 | subsidies for employee wages, and grants to eligible | ||||||
22 | entities in each region, as feasible, to administer | ||||||
23 | transitional job training programs. | ||||||
24 | (c) From funds appropriated for that purpose, the | ||||||
25 | Department of Commerce
and Economic Opportunity shall | ||||||
26 | administer a Job Training and Economic
Development Grant |
| |||||||
| |||||||
1 | Program. The Director shall make grants to community-based
| ||||||
2 | providers. The grants shall be made to support the following:
| ||||||
3 | (1) Partnerships between community-based providers and | ||||||
4 | employers for
the customized training of existing | ||||||
5 | low-skilled, low-wage employees and
newly hired | ||||||
6 | disadvantaged persons.
| ||||||
7 | (2) Partnerships between community-based providers and | ||||||
8 | employers to
develop and operate training programs that | ||||||
9 | link the work force
needs
of local
industry with the job | ||||||
10 | training of disadvantaged persons.
| ||||||
11 | (d) For projects created under paragraph (1) of subsection | ||||||
12 | (c):
| ||||||
13 | (1) The Department shall give a priority to projects | ||||||
14 | that include an
in-kind match by an employer in | ||||||
15 | partnership with an Eligible Entity a community-based | ||||||
16 | provider and
projects that use instructional materials and | ||||||
17 | training instructors directly
used in the specific | ||||||
18 | industry sector of the partnership employer.
| ||||||
19 | (2) Participating employers should be active | ||||||
20 | participants in identifying the skills needed for their | ||||||
21 | jobs to ensure the training is appropriate for the | ||||||
22 | targeted populations. | ||||||
23 | (3) Eligible entities shall assess the employment | ||||||
24 | barriers and needs of local residents and work in | ||||||
25 | partnership with Local Workforce Innovation Areas and | ||||||
26 | local economic development organizations to identify the |
| |||||||
| |||||||
1 | priority workforce needs of the local industries. These | ||||||
2 | must align with the WIOA Unified, Regional, and Local | ||||||
3 | level plans as well as the Department's 5-year Economic | ||||||
4 | Plan. | ||||||
5 | (4) Eligible Entities and Eligible Training Providers | ||||||
6 | shall work together to design programs with maximum | ||||||
7 | benefits to local disadvantaged persons and local | ||||||
8 | employers. | ||||||
9 | (5) Employers must be involved in identifying specific | ||||||
10 | skill-training needs, planning curriculum, assisting in | ||||||
11 | training activities, providing job opportunities, and | ||||||
12 | coordinating job retention for people hired after training | ||||||
13 | through this program and follow-up support. | ||||||
14 | (6) Eligible Entities shall serve persons who are | ||||||
15 | unemployed, under-employed, or under-represented and that | ||||||
16 | have one or more barriers to employment. | ||||||
17 | (e) The Department may make available Barrier Reduction | ||||||
18 | Funding to support complementary workforce development and job | ||||||
19 | training efforts.
| ||||||
20 | (2) The partnership employer must be an active | ||||||
21 | participant in the
curriculum development and train | ||||||
22 | primarily disadvantaged populations.
| ||||||
23 | (e) For projects created under paragraph (2) of subsection | ||||||
24 | (c):
| ||||||
25 | (1) Community based organizations shall assess the | ||||||
26 | employment barriers
and needs of local residents and work |
| |||||||
| |||||||
1 | in partnership with local economic
development | ||||||
2 | organizations to identify the priority workforce needs of | ||||||
3 | the
local industry.
| ||||||
4 | (2) Training partners (that is, community-based | ||||||
5 | organizations and
employers) shall work together to design | ||||||
6 | programs with maximum benefits to
local disadvantaged | ||||||
7 | persons and local employers.
| ||||||
8 | (3) Employers must be involved in identifying specific | ||||||
9 | skill-training
needs, planning curriculum, assisting in | ||||||
10 | training activities, providing job
opportunities, and | ||||||
11 | coordinating job retention for people hired after
training | ||||||
12 | through this program and follow-up support.
| ||||||
13 | (4) The community-based organizations shall serve | ||||||
14 | disadvantaged
persons, including welfare recipients.
| ||||||
15 | (f) The Department shall adopt rules for the grant program | ||||||
16 | and shall
create a competitive application procedure for those | ||||||
17 | grants to be awarded
beginning in fiscal year 2022. Grants | ||||||
18 | shall be awarded and performance measured based on criteria | ||||||
19 | set forth in Notices of Funding Opportunity. 1998.
Grants | ||||||
20 | shall be based on a performance based contracting system. Each | ||||||
21 | grant
shall be based on the cost of providing the training | ||||||
22 | services and the goals
negotiated and made a part of the | ||||||
23 | contract between the Department and the
training partners. The | ||||||
24 | goals shall include the number of people to be trained,
the | ||||||
25 | number who stay in the program, the number who complete the | ||||||
26 | program,
the number who enter employment, their wages, and the |
| |||||||
| |||||||
1 | number who retain
employment. The level of success in | ||||||
2 | achieving employment, wage, and retention
goals shall be a | ||||||
3 | primary consideration for determining contract renewals and
| ||||||
4 | subsequent funding levels. In setting the goals, due | ||||||
5 | consideration shall be
given to the education, work | ||||||
6 | experience, and job readiness of the trainees;
their barriers | ||||||
7 | to employment; and the local job market. Periodic payments
| ||||||
8 | under the contracts shall be based on the degree to which the | ||||||
9 | relevant
negotiated goals have been met during the payment | ||||||
10 | period.
| ||||||
11 | (Source: P.A. 94-793, eff. 5-19-06.)
| ||||||
12 | (20 ILCS 605/605-418 new) | ||||||
13 | Sec. 605-418. The Research in Illinois to Spur Economic | ||||||
14 | Recovery Program. | ||||||
15 | (a) There is established the Research in Illinois to Spur | ||||||
16 | Economic Recovery (RISE) program to be administered by the | ||||||
17 | Department for the purpose of responding to the negative | ||||||
18 | economic impacts of the COVID-19 public health emergency by | ||||||
19 | spurring strategic economic growth and recovery in distressed | ||||||
20 | industries and regions. | ||||||
21 | (b) The RISE Program shall provide for: | ||||||
22 | (1) Statewide post-COVID-19 research and planning. The | ||||||
23 | Department shall conduct research on post-COVID-19 trends | ||||||
24 | in key industries of focus for Illinois impacted by the | ||||||
25 | COVID-19 public health emergency. The Department will |
| |||||||
| |||||||
1 | complete an assessment of regional economies within the | ||||||
2 | state with the goal of answering: | ||||||
3 | (A) How have prominent industries in each region | ||||||
4 | of Illinois been impacted by COVID-19? | ||||||
5 | (B) Where in Illinois are the key assets to | ||||||
6 | leverage for investment? | ||||||
7 | (C) What is the status of existing regional | ||||||
8 | planning efforts throughout the state? | ||||||
9 | (D) What regional infrastructure investments might | ||||||
10 | spur new economic development? | ||||||
11 | (E) What are the needs in terms of access to | ||||||
12 | capital, business attraction, and community | ||||||
13 | cooperation that need more investment? | ||||||
14 | (2) Support for regional and local planning, primarily | ||||||
15 | in economically distressed areas. The RISE Program will | ||||||
16 | fund grants to local governmental units and regional | ||||||
17 | economic development organizations to update outdated | ||||||
18 | economic plans or prepare new ones to improve alignment | ||||||
19 | with a statewide COVID-19 economic recovery. Grants will | ||||||
20 | be prioritized for research in regions and localities | ||||||
21 | which are most economically distressed, as determined by | ||||||
22 | the Department. | ||||||
23 | (3) Support statewide and regional efforts to improve | ||||||
24 | the efficacy of economic relief programs. Adding to the | ||||||
25 | research and planning effort, contracts, grants, and | ||||||
26 | awards may be released to support efficacy review efforts |
| |||||||
| |||||||
1 | of existing or proposed economic relief programs at the | ||||||
2 | state and regional level. This includes conducting data | ||||||
3 | analysis, targeted consumer outreach, and research | ||||||
4 | improvements to data or technology infrastructure. | ||||||
5 | (4) RISE implementation grants. The Department will | ||||||
6 | prioritize grantmaking to establish initiatives, launch | ||||||
7 | pilot projects, or make capital investments that are | ||||||
8 | identified through research and planning efforts | ||||||
9 | undertaken pursuant to paragraphs (1) through (3). | ||||||
10 | Implementation efforts may also include investment in | ||||||
11 | quality of life amenities and strategic | ||||||
12 | national/international outreach to increase available | ||||||
13 | workforce in areas of need. | ||||||
14 | (c) The RISE Program may leverage funds from lump sum | ||||||
15 | appropriations with an aligning purpose and funds appropriated | ||||||
16 | specifically for the RISE Program. Expenditures from an | ||||||
17 | appropriation of funds from the State CURE Fund shall be for | ||||||
18 | purposes permitted by Section 9901 of the American Rescue Plan | ||||||
19 | Act of 2021 and all related federal guidance. | ||||||
20 | (20 ILCS 605/605-1065 new) | ||||||
21 | Sec. 605-1065. American Rescue Plan Capital Assets Program | ||||||
22 | (or ARPCAP). From funds appropriated, directly or indirectly, | ||||||
23 | from moneys received by the State from the Coronavirus State | ||||||
24 | Fiscal Recovery Fund, the Department shall expend funds for | ||||||
25 | grants, contracts, and loans to eligible recipients for |
| |||||||
| |||||||
1 | purposes permitted by Section 9901 of the American Rescue Plan | ||||||
2 | Act of 2021 and all related federal guidance. | ||||||
3 | Section 10-15. The Illinois Promotion Act is amended by | ||||||
4 | changing Section 8a as follows:
| ||||||
5 | (20 ILCS 665/8a) (from Ch. 127, par. 200-28a)
| ||||||
6 | Sec. 8a. Tourism grants and loans.
| ||||||
7 | (1) The Department is authorized to make grants and loans, | ||||||
8 | subject to
appropriations by the General Assembly for this | ||||||
9 | purpose from the Tourism
Promotion Fund,
to counties, | ||||||
10 | municipalities, local promotion groups, not-for-profit
| ||||||
11 | organizations, or
for-profit businesses for the development or | ||||||
12 | improvement of tourism
attractions in Illinois. Individual | ||||||
13 | grants and loans shall not
exceed
$1,000,000
and shall not | ||||||
14 | exceed 50% of the entire amount of the actual expenditures for
| ||||||
15 | the development or improvement of a tourist attraction. | ||||||
16 | Agreements for
loans made by the Department pursuant to this | ||||||
17 | subsection may contain
provisions regarding term, interest | ||||||
18 | rate, security as may be required by
the Department and any | ||||||
19 | other provisions the Department may require to
protect the | ||||||
20 | State's interest.
| ||||||
21 | (2) From appropriations to the Department from the State | ||||||
22 | CURE fund for this purpose, the Department shall establish | ||||||
23 | Tourism Attraction grants for purposes outlined in subsection | ||||||
24 | (1). Grants under this subsection shall not exceed $1,000,000 |
| |||||||
| |||||||
1 | but may exceed 50% of the entire amount of the actual | ||||||
2 | expenditure for the development or improvement of a tourist | ||||||
3 | attraction, including but not limited to festivals. | ||||||
4 | Expenditures of such funds shall be in accordance with the | ||||||
5 | permitted purposes under Section 9901 of the American Rescue | ||||||
6 | Plan Act of 2021 and all related federal guidance. (Blank).
| ||||||
7 | (Source: P.A. 94-91, eff. 7-1-05.)
| ||||||
8 | Section 10-20. The Illinois Lottery Law is amended by | ||||||
9 | adding Section 21.14 as follows: | ||||||
10 | (20 ILCS 1605/21.14 new) | ||||||
11 | Sec. 21.14. The Coronavirus Vaccine Incentive Public | ||||||
12 | Health Promotion. | ||||||
13 | (a) As a response to the COVID-19 public health emergency, | ||||||
14 | and notwithstanding any other provision of law to the | ||||||
15 | contrary, the Department, in coordination with the Department | ||||||
16 | of Public Health, may develop and offer a promotion and award | ||||||
17 | prizes for the purpose of encouraging Illinois residents to be | ||||||
18 | vaccinated against coronavirus disease 2019 (COVID-19). The | ||||||
19 | promotion will be structured as determined jointly by the | ||||||
20 | Department and the Department of Public Health. The promotion | ||||||
21 | will be aimed at Illinois residents receiving COVID-19 | ||||||
22 | vaccinations. A portion of the promotion may include | ||||||
23 | scholarships or educational awards for the benefit of minors. | ||||||
24 | (b) The promotion may commence as soon as practical, as |
| |||||||
| |||||||
1 | determined by the Department and the Department of Public | ||||||
2 | Health. The form, operation, administration, parameters and | ||||||
3 | duration of the promotion shall be governed by this Section, | ||||||
4 | by Section 2310-628 of the Department of Public Health Powers | ||||||
5 | and Duties Law, and by rules adopted by the Department and the | ||||||
6 | Department of Public Health, including emergency rules | ||||||
7 | pursuant to Section 5-45 of the Illinois Administrative | ||||||
8 | Procedure Act. | ||||||
9 | (c) The Department may use the State Lottery Fund for | ||||||
10 | expenses incurred in awarding prizes and administering the | ||||||
11 | promotion. A maximum of $7,000,000 from the State Lottery Fund | ||||||
12 | may be used for prizes awarded to adults 18 and older through | ||||||
13 | the promotion. | ||||||
14 | (d) The State Lottery Fund may be reimbursed for amounts | ||||||
15 | actually used for expenses incurred in awarding prizes and | ||||||
16 | administering the promotion from amounts in the State CURE | ||||||
17 | Fund. | ||||||
18 | (e) The funds expended and reimbursed under this section | ||||||
19 | are separate and apart from the priority order established in | ||||||
20 | Sections 9.1 and 9.2 of this Act. | ||||||
21 | (f) This Section is repealed one year after the effective | ||||||
22 | date of this amendatory Act of the 102nd General Assembly. | ||||||
23 | Section 10-25. The Department of Public Health Powers and | ||||||
24 | Duties Law of the
Civil Administrative Code of Illinois is | ||||||
25 | amended by adding Section 2310-628 as follows: |
| |||||||
| |||||||
1 | (20 ILCS 2310/2310-628 new) | ||||||
2 | Sec. 2310-628. The Coronavirus Vaccine Incentive Public | ||||||
3 | Health Promotion. | ||||||
4 | (a) As a response to the COVID-19 public health emergency, | ||||||
5 | and notwithstanding any other provision of law to the | ||||||
6 | contrary, the Department, in coordination with the Department | ||||||
7 | of the Lottery, may develop and offer a promotion and award | ||||||
8 | prizes for the purpose of encouraging Illinois residents to be | ||||||
9 | vaccinated against coronavirus disease 2019 (COVID-19). The | ||||||
10 | promotion will be structured as determined jointly by the | ||||||
11 | Department and the Department of the Lottery. The promotion | ||||||
12 | will be aimed at Illinois residents receiving COVID-19 | ||||||
13 | vaccinations. A portion of the promotion may include | ||||||
14 | scholarships or educational awards for the benefit of minors. | ||||||
15 | (b) The promotion may commence as soon as practical, as | ||||||
16 | determined by the Department and the Department of the | ||||||
17 | Lottery. The form, operation, administration, parameters and | ||||||
18 | duration of the promotion shall be governed by this Section, | ||||||
19 | by Section 21.14 of the Illinois Lottery Law, and by rules | ||||||
20 | adopted by the Department and the Department of Public Health, | ||||||
21 | including emergency rules pursuant to Section 5-45 of the | ||||||
22 | Illinois Administrative Procedure Act. | ||||||
23 | (c) The Department may use funds appropriated to it for | ||||||
24 | use in promoting vaccination for expenses incurred in awarding | ||||||
25 | prizes and administering the promotion. A maximum of |
| |||||||
| |||||||
1 | $3,000,000 from such appropriated funds may be used for prizes | ||||||
2 | awarded through the promotion for scholarships and educational | ||||||
3 | awards. | ||||||
4 | (d) If any other state fund is used to pay for expenses | ||||||
5 | incurred in awarding prizes and administering the promotion, | ||||||
6 | such fund may be reimbursed for amounts actually expended | ||||||
7 | therefrom for such expenses from amounts in the State CURE | ||||||
8 | Fund. | ||||||
9 | (e) This Section is repealed one year after the effective | ||||||
10 | date of this amendatory Act of the 102nd General Assembly. | ||||||
11 | Section 10-35. The Metropolitan Pier and Exposition | ||||||
12 | Authority Act is amended by changing Sections 5, 5.6, and 18 as | ||||||
13 | follows: | ||||||
14 | (70 ILCS 210/5) (from Ch. 85, par. 1225) | ||||||
15 | Sec. 5. The Metropolitan Pier and Exposition Authority | ||||||
16 | shall also have the
following rights and powers: | ||||||
17 | (a) To accept from Chicago Park Fair, a corporation, | ||||||
18 | an assignment of
whatever sums of money it may have | ||||||
19 | received from the Fair and Exposition
Fund, allocated by | ||||||
20 | the Department of Agriculture of the State of Illinois,
| ||||||
21 | and Chicago Park Fair is hereby authorized to assign, set | ||||||
22 | over and transfer
any of those funds to the Metropolitan | ||||||
23 | Pier and Exposition Authority. The
Authority has the right | ||||||
24 | and power hereafter to receive sums as may be
distributed |
| |||||||
| |||||||
1 | to it by the Department of Agriculture of the State of | ||||||
2 | Illinois
from the Fair and Exposition Fund pursuant to the | ||||||
3 | provisions of Sections 5,
6i, and 28 of the State Finance | ||||||
4 | Act. All sums received by the Authority
shall be held in | ||||||
5 | the sole custody of the secretary-treasurer of the
| ||||||
6 | Metropolitan Pier and Exposition Board. | ||||||
7 | (b) To accept the assignment of, assume and execute | ||||||
8 | any contracts
heretofore entered into by Chicago Park | ||||||
9 | Fair. | ||||||
10 | (c) To acquire, own, construct, equip, lease, operate | ||||||
11 | and maintain
grounds, buildings and facilities to carry | ||||||
12 | out its corporate purposes and
duties, and to carry out or | ||||||
13 | otherwise provide for the recreational,
cultural, | ||||||
14 | commercial or residential development of Navy Pier, and to | ||||||
15 | fix
and collect just, reasonable and nondiscriminatory | ||||||
16 | charges for the use
thereof. The charges so collected | ||||||
17 | shall be made available to defray the
reasonable expenses | ||||||
18 | of the Authority and to pay the principal of and the
| ||||||
19 | interest upon any revenue bonds issued by the Authority. | ||||||
20 | The Authority
shall be subject to and comply with the Lake | ||||||
21 | Michigan and Chicago Lakefront
Protection Ordinance, the | ||||||
22 | Chicago Building Code, the Chicago Zoning
Ordinance, and | ||||||
23 | all ordinances and regulations of the City of Chicago
| ||||||
24 | contained in the following Titles of the Municipal Code of | ||||||
25 | Chicago:
Businesses, Occupations and Consumer Protection; | ||||||
26 | Health and Safety; Fire
Prevention; Public Peace, Morals |
| |||||||
| |||||||
1 | and Welfare; Utilities
and Environmental Protection; | ||||||
2 | Streets, Public Ways, Parks, Airports and
Harbors; | ||||||
3 | Electrical Equipment and Installation; Housing and | ||||||
4 | Economic
Development (only Chapter 5-4 thereof); and | ||||||
5 | Revenue and Finance (only so far
as such Title pertains to | ||||||
6 | the Authority's duty to collect taxes on behalf
of the | ||||||
7 | City of Chicago). | ||||||
8 | (d) To enter into contracts treating in any manner | ||||||
9 | with the objects and
purposes of this Act. | ||||||
10 | (e) To lease any buildings to the Adjutant General of | ||||||
11 | the State of
Illinois for the use of the Illinois National | ||||||
12 | Guard or the Illinois
Naval Militia. | ||||||
13 | (f) To exercise the right of eminent domain by | ||||||
14 | condemnation proceedings
in the manner provided by the | ||||||
15 | Eminent Domain Act,
including, with respect to Site B | ||||||
16 | only, the authority to exercise quick
take condemnation by | ||||||
17 | immediate vesting of title under Article 20 of the Eminent | ||||||
18 | Domain Act, to acquire any privately
owned real or | ||||||
19 | personal property and, with respect to Site B only, public
| ||||||
20 | property used for rail transportation purposes (but no | ||||||
21 | such taking of such
public property shall, in the | ||||||
22 | reasonable judgment of the owner, interfere
with such rail | ||||||
23 | transportation) for the lawful purposes of the Authority | ||||||
24 | in
Site A, at Navy Pier, and at Site B. Just compensation | ||||||
25 | for property taken
or acquired under this paragraph shall | ||||||
26 | be paid in money or, notwithstanding
any other provision |
| |||||||
| |||||||
1 | of this Act and with the agreement of the owner of the
| ||||||
2 | property to be taken or acquired, the Authority may convey | ||||||
3 | substitute
property or interests in property or enter into | ||||||
4 | agreements with the
property owner, including leases, | ||||||
5 | licenses, or concessions, with respect to
any property | ||||||
6 | owned by the Authority, or may provide for other lawful | ||||||
7 | forms
of just compensation to the owner. Any property | ||||||
8 | acquired in condemnation
proceedings shall be used only as | ||||||
9 | provided in this Act. Except as
otherwise provided by law, | ||||||
10 | the City of Chicago shall have a right of first
refusal | ||||||
11 | prior to any sale of any such property by the Authority to | ||||||
12 | a third
party other than substitute property. The | ||||||
13 | Authority shall develop and
implement a relocation plan | ||||||
14 | for businesses displaced as a result of the
Authority's | ||||||
15 | acquisition of property. The relocation plan shall be
| ||||||
16 | substantially similar to provisions of the Uniform | ||||||
17 | Relocation Assistance
and Real Property Acquisition Act | ||||||
18 | and regulations promulgated under that
Act relating to | ||||||
19 | assistance to displaced businesses. To implement the
| ||||||
20 | relocation plan the Authority may acquire property by | ||||||
21 | purchase or gift or
may exercise the powers authorized in | ||||||
22 | this subsection (f), except the
immediate vesting of title | ||||||
23 | under Article 20 of the Eminent Domain Act, to acquire | ||||||
24 | substitute private property within one mile
of Site B for | ||||||
25 | the benefit of displaced businesses located on property | ||||||
26 | being
acquired by the Authority. However, no such |
| |||||||
| |||||||
1 | substitute property may be
acquired by the Authority | ||||||
2 | unless the mayor of the municipality in which the
property | ||||||
3 | is located certifies in writing that the acquisition is | ||||||
4 | consistent
with the municipality's land use and economic | ||||||
5 | development policies and
goals. The acquisition of | ||||||
6 | substitute property is declared to be for public
use. In | ||||||
7 | exercising the powers authorized in this subsection (f), | ||||||
8 | the
Authority shall use its best efforts to relocate | ||||||
9 | businesses within the area
of McCormick Place or, failing | ||||||
10 | that, within the City of Chicago. | ||||||
11 | (g) To enter into contracts relating to construction | ||||||
12 | projects which
provide for the delivery by the contractor | ||||||
13 | of a completed project,
structure, improvement, or | ||||||
14 | specific portion thereof, for a fixed maximum
price, which | ||||||
15 | contract may provide that the delivery of the project,
| ||||||
16 | structure, improvement, or specific portion thereof, for | ||||||
17 | the fixed maximum
price is insured or guaranteed by a | ||||||
18 | third party capable of completing
the construction. | ||||||
19 | (h) To enter into agreements with any person with | ||||||
20 | respect to the use
and occupancy of the grounds, | ||||||
21 | buildings, and facilities of the Authority,
including | ||||||
22 | concession, license, and lease agreements on terms and | ||||||
23 | conditions as
the Authority determines. Notwithstanding | ||||||
24 | Section 24, agreements with respect
to the use and | ||||||
25 | occupancy of the grounds, buildings, and facilities of the
| ||||||
26 | Authority for a term of more than one year shall be entered |
| |||||||
| |||||||
1 | into in accordance
with the procurement process provided | ||||||
2 | for in Section 25.1. | ||||||
3 | (i) To enter into agreements with any person with | ||||||
4 | respect to the
operation and management of the grounds, | ||||||
5 | buildings, and facilities of the
Authority or the | ||||||
6 | provision of goods and services on terms and
conditions as | ||||||
7 | the Authority determines. | ||||||
8 | (j) After conducting the procurement process provided | ||||||
9 | for in Section 25.1,
to enter into one or more contracts to | ||||||
10 | provide for the design and
construction of all or part of | ||||||
11 | the Authority's Expansion Project grounds,
buildings, and | ||||||
12 | facilities. Any contract for design and construction of | ||||||
13 | the
Expansion Project shall be in the form authorized by | ||||||
14 | subsection (g), shall
be for a fixed maximum price not in | ||||||
15 | excess of the funds that are authorized
to be made | ||||||
16 | available
for those purposes during the term of the | ||||||
17 | contract, and shall be entered
into before commencement of | ||||||
18 | construction. | ||||||
19 | (k) To enter into agreements, including project | ||||||
20 | agreements with labor
unions, that the Authority deems | ||||||
21 | necessary to complete the Expansion Project
or any other | ||||||
22 | construction or improvement project in the most timely
and | ||||||
23 | efficient manner and without strikes, picketing, or other | ||||||
24 | actions that
might cause disruption or delay and thereby | ||||||
25 | add to the cost of the project. | ||||||
26 | (l) To provide incentives to organizations and |
| |||||||
| |||||||
1 | entities that agree to make use of the grounds, buildings, | ||||||
2 | and facilities of the Authority for conventions, meetings, | ||||||
3 | or trade shows. The incentives may take the form of | ||||||
4 | discounts from regular fees charged by the Authority, | ||||||
5 | subsidies for or assumption of the costs incurred with | ||||||
6 | respect to the convention, meeting, or trade show, or | ||||||
7 | other inducements. The Authority shall award incentives to | ||||||
8 | attract or retain large conventions, meetings, and trade | ||||||
9 | shows to its facilities under the terms set forth in this | ||||||
10 | subsection (l) from amounts appropriated to the Authority | ||||||
11 | from the Metropolitan Pier and Exposition Authority | ||||||
12 | Incentive Fund for this purpose. | ||||||
13 | No later than May 15 of each year, the Chief Executive | ||||||
14 | Officer of the Metropolitan Pier and Exposition Authority | ||||||
15 | shall certify to the State Comptroller and the State | ||||||
16 | Treasurer the amounts of incentive grant funds used during | ||||||
17 | the current fiscal year to provide incentives for | ||||||
18 | conventions, meetings, or trade shows that : | ||||||
19 | (i) have been approved by the Authority, in | ||||||
20 | consultation with an organization meeting the | ||||||
21 | qualifications set out in Section 5.6 of this Act, | ||||||
22 | provided the Authority has entered into a marketing | ||||||
23 | agreement with such an organization, | ||||||
24 | (ii) (A) for fiscal years prior to 2022 and after | ||||||
25 | 2024, demonstrate registered attendance in excess of | ||||||
26 | 5,000 individuals or in excess of 10,000 individuals, |
| |||||||
| |||||||
1 | as appropriate ; | ||||||
2 | (B) for fiscal years 2022 through 2024, | ||||||
3 | demonstrate registered attendance in excess of 3,000 | ||||||
4 | individuals or in excess of 5,000 individuals, as | ||||||
5 | appropriate; or | ||||||
6 | (C) for fiscal years 2022 and 2023, regardless of | ||||||
7 | registered attendance, demonstrate incurrence of costs | ||||||
8 | associated with mitigation of COVID-19, including, but | ||||||
9 | not limited to, costs for testing and screening, | ||||||
10 | contact tracing and notification, personal protective | ||||||
11 | equipment, and other physical and organizational | ||||||
12 | costs , and | ||||||
13 | (iii) in the case of subparagraphs (A) and (B) of | ||||||
14 | paragraph (ii), but for the incentive, would not have | ||||||
15 | used the facilities of the Authority for the | ||||||
16 | convention, meeting, or trade show. The State | ||||||
17 | Comptroller may request that the Auditor General | ||||||
18 | conduct an audit of the accuracy of the certification. | ||||||
19 | If the State Comptroller determines by this process of | ||||||
20 | certification that incentive funds, in whole or in | ||||||
21 | part, were disbursed by the Authority by means other | ||||||
22 | than in accordance with the standards of this | ||||||
23 | subsection (l), then any amount transferred to the | ||||||
24 | Metropolitan Pier and Exposition Authority Incentive | ||||||
25 | Fund shall be reduced during the next subsequent | ||||||
26 | transfer in direct proportion to that amount |
| |||||||
| |||||||
1 | determined to be in violation of the terms set forth in | ||||||
2 | this subsection (l). | ||||||
3 | On July 15, 2012, the Comptroller shall order | ||||||
4 | transferred, and the Treasurer shall transfer, into the | ||||||
5 | Metropolitan Pier and Exposition Authority Incentive Fund | ||||||
6 | from the General Revenue Fund the sum of $7,500,000 plus | ||||||
7 | an amount equal to the incentive grant funds certified by | ||||||
8 | the Chief Executive Officer as having been lawfully paid | ||||||
9 | under the provisions of this Section in the previous 2 | ||||||
10 | fiscal years that have not otherwise been transferred into | ||||||
11 | the Metropolitan Pier and Exposition Authority Incentive | ||||||
12 | Fund, provided that transfers in excess of $15,000,000 | ||||||
13 | shall not be made in any fiscal year. | ||||||
14 | On July 15, 2013, the Comptroller shall order | ||||||
15 | transferred, and the Treasurer shall transfer, into the | ||||||
16 | Metropolitan Pier and Exposition Authority Incentive Fund | ||||||
17 | from the General Revenue Fund the sum of $7,500,000 plus | ||||||
18 | an amount equal to the incentive grant funds certified by | ||||||
19 | the Chief Executive Officer as having been lawfully paid | ||||||
20 | under the provisions of this Section in the previous | ||||||
21 | fiscal year that have not otherwise been transferred into | ||||||
22 | the Metropolitan Pier and Exposition Authority Incentive | ||||||
23 | Fund, provided that transfers in excess of $15,000,000 | ||||||
24 | shall not be made in any fiscal year. | ||||||
25 | On July 15, 2014, and every year thereafter, the | ||||||
26 | Comptroller shall order transferred, and the Treasurer |
| |||||||
| |||||||
1 | shall transfer, into the Metropolitan Pier and Exposition | ||||||
2 | Authority Incentive Fund from the General Revenue Fund an | ||||||
3 | amount equal to the incentive grant funds certified by the | ||||||
4 | Chief Executive Officer as having been lawfully paid under | ||||||
5 | the provisions of this Section in the previous fiscal year | ||||||
6 | that have not otherwise been transferred into the | ||||||
7 | Metropolitan Pier and Exposition Authority Incentive Fund, | ||||||
8 | provided that (1) no transfers with respect to any | ||||||
9 | previous fiscal year shall be made after the transfer has | ||||||
10 | been made with respect to the 2017 fiscal year until the | ||||||
11 | transfer that is made for the 2022 fiscal year and | ||||||
12 | thereafter, and no transfers with respect to any previous | ||||||
13 | fiscal year shall be made after the transfer has been made | ||||||
14 | with respect to the 2026 fiscal year, and (2) transfers in | ||||||
15 | excess of $15,000,000 shall not be made in any fiscal | ||||||
16 | year. | ||||||
17 | After a transfer has been made under this subsection | ||||||
18 | (l), the Chief Executive Officer shall file a request for | ||||||
19 | payment with the Comptroller evidencing that the incentive | ||||||
20 | grants have been made and the Comptroller shall thereafter | ||||||
21 | order paid, and the Treasurer shall pay, the requested | ||||||
22 | amounts to the Metropolitan Pier and Exposition Authority. | ||||||
23 | Excluding any amounts related to the payment of costs | ||||||
24 | associated with the mitigation of COVID-19 in accordance | ||||||
25 | with this subsection (l), in In no case shall more than | ||||||
26 | $5,000,000 be used in any one year by the Authority for |
| |||||||
| |||||||
1 | incentives granted conventions, meetings, or trade shows | ||||||
2 | with a registered attendance of (1) more than 5,000 and | ||||||
3 | less than 10,000 prior to the 2022 fiscal year and after | ||||||
4 | the 2024 fiscal year and (2) more than 3,000 and less than | ||||||
5 | 5,000 for fiscal years 2022 through 2024 . Amounts in the | ||||||
6 | Metropolitan Pier and Exposition Authority Incentive Fund | ||||||
7 | shall only be used by the Authority for incentives paid to | ||||||
8 | attract or retain large conventions, meetings, and trade | ||||||
9 | shows to its facilities as provided in this subsection | ||||||
10 | (l). | ||||||
11 | (l-5) The Village of Rosemont shall provide incentives | ||||||
12 | from amounts transferred into the Convention Center | ||||||
13 | Support Fund to retain and attract conventions, meetings, | ||||||
14 | or trade shows to the Donald E. Stephens Convention Center | ||||||
15 | under the terms set forth in this subsection (l-5). | ||||||
16 | No later than May 15 of each year, the Mayor of the | ||||||
17 | Village of Rosemont or his or her designee shall certify | ||||||
18 | to the State Comptroller and the State Treasurer the | ||||||
19 | amounts of incentive grant funds used during the previous | ||||||
20 | fiscal year to provide incentives for conventions, | ||||||
21 | meetings, or trade shows that (1) have been approved by | ||||||
22 | the Village, (2) demonstrate registered attendance in | ||||||
23 | excess of 5,000 individuals, and (3) but for the | ||||||
24 | incentive, would not have used the Donald E. Stephens | ||||||
25 | Convention Center facilities for the convention, meeting, | ||||||
26 | or trade show. The State Comptroller may request that the |
| |||||||
| |||||||
1 | Auditor General conduct an audit of the accuracy of the | ||||||
2 | certification. | ||||||
3 | If the State Comptroller determines by this process of | ||||||
4 | certification that incentive funds, in whole or in part, | ||||||
5 | were disbursed by the Village by means other than in | ||||||
6 | accordance with the standards of this subsection (l-5), | ||||||
7 | then the amount transferred to the Convention Center | ||||||
8 | Support Fund shall be reduced during the next subsequent | ||||||
9 | transfer in direct proportion to that amount determined to | ||||||
10 | be in violation of the terms set forth in this subsection | ||||||
11 | (l-5). | ||||||
12 | On July 15, 2012, and each year thereafter, the | ||||||
13 | Comptroller shall order transferred, and the Treasurer | ||||||
14 | shall transfer, into the Convention Center Support Fund | ||||||
15 | from the General Revenue Fund the amount of $5,000,000 for | ||||||
16 | (i) incentives to attract large conventions, meetings, and | ||||||
17 | trade shows to the Donald E. Stephens Convention Center, | ||||||
18 | and (ii) to be used by the Village of Rosemont for the | ||||||
19 | repair, maintenance, and improvement of the Donald E. | ||||||
20 | Stephens Convention Center and for debt service on debt | ||||||
21 | instruments issued for those purposes by the village. No | ||||||
22 | later than 30 days after the transfer, the Comptroller | ||||||
23 | shall order paid, and the Treasurer shall pay, to the | ||||||
24 | Village of Rosemont the amounts transferred. | ||||||
25 | (m) To enter into contracts with any person conveying | ||||||
26 | the naming rights or other intellectual property rights |
| |||||||
| |||||||
1 | with respect to the grounds, buildings, and facilities of | ||||||
2 | the Authority. | ||||||
3 | (n) To enter into grant agreements with the Chicago | ||||||
4 | Convention and Tourism Bureau providing for the marketing | ||||||
5 | of the convention facilities to large and small | ||||||
6 | conventions, meetings, and trade shows and the promotion | ||||||
7 | of the travel industry in the City of Chicago, provided | ||||||
8 | such agreements meet the requirements of Section 5.6 of | ||||||
9 | this Act. Receipts of the Authority from the increase in | ||||||
10 | the airport departure tax authorized by Section 13(f) of | ||||||
11 | this amendatory Act of the 96th General Assembly and, | ||||||
12 | subject to appropriation to the Authority, funds deposited | ||||||
13 | in the Chicago Travel Industry Promotion Fund pursuant to | ||||||
14 | Section 6 of the Hotel Operators' Occupation Tax Act shall | ||||||
15 | be granted to the Bureau for such purposes. | ||||||
16 | (Source: P.A. 100-23, eff. 7-6-17.) | ||||||
17 | (70 ILCS 210/5.6) | ||||||
18 | Sec. 5.6. Marketing agreement. | ||||||
19 | (a) The Authority shall enter into a marketing agreement | ||||||
20 | with a not-for-profit organization headquartered in Chicago | ||||||
21 | and recognized by the Department of Commerce and Economic | ||||||
22 | Opportunity as a certified local tourism and convention bureau | ||||||
23 | entitled to receive State tourism grant funds, provided the | ||||||
24 | bylaws of the organization establish a board of the | ||||||
25 | organization that is comprised of 35 members serving 3-year |
| |||||||
| |||||||
1 | staggered terms, including the following: | ||||||
2 | (1) no less than 8 members appointed by the Mayor of | ||||||
3 | Chicago, to include: | ||||||
4 | (A) a Chair of the board of the organization | ||||||
5 | appointed by the Mayor of the City of Chicago from | ||||||
6 | among the business and civic leaders of Chicago who | ||||||
7 | are not engaged in the hospitality business or who | ||||||
8 | have not served as a member of the Board or as chief | ||||||
9 | executive officer of the Authority; and | ||||||
10 | (B) 7 members from among the cultural, economic | ||||||
11 | development, or civic leaders of Chicago; | ||||||
12 | (2) the chairperson of the interim board or Board of | ||||||
13 | the Authority, or his or her designee; | ||||||
14 | (3) a representative from the department in the City | ||||||
15 | of Chicago that is responsible for the operation of | ||||||
16 | Chicago-area airports; | ||||||
17 | (4) a representative from the department in the City | ||||||
18 | of Chicago that is responsible for the regulation of | ||||||
19 | Chicago-area livery vehicles; | ||||||
20 | (5) at least 1, but no more than: | ||||||
21 | (A) 2 5 members from the hotel industry; | ||||||
22 | (B) 2 5 members representing Chicago arts and | ||||||
23 | cultural institutions or projects; | ||||||
24 | (C) 2 members from the restaurant industry; | ||||||
25 | (D) 2 members employed by or representing an | ||||||
26 | entity responsible for a trade show; |
| |||||||
| |||||||
1 | (E) 2 members representing unions; | ||||||
2 | (F) 2 members from the attractions industry; and | ||||||
3 | (6) 7 members appointed by the Governor, including the | ||||||
4 | Director of the Illinois Department of Commerce and | ||||||
5 | Economic Opportunity, ex officio , as well as 3 members | ||||||
6 | from the hotel industry and 3 members representing Chicago | ||||||
7 | arts and cultural institutions or projects . | ||||||
8 | The bylaws of the organization may provide for the | ||||||
9 | appointment of a City of Chicago alderman as an ex officio | ||||||
10 | member, and may provide for other ex officio members who shall | ||||||
11 | serve terms of one year. | ||||||
12 | Persons with a real or apparent conflict of interest shall | ||||||
13 | not be appointed to the board. Members of the board of the | ||||||
14 | organization shall not serve more than 2 terms. The bylaws | ||||||
15 | shall require the following: (i) that the Chair of the | ||||||
16 | organization name no less than 5 and no more than 9 members to | ||||||
17 | the Executive Committee of the organization, one of whom must | ||||||
18 | be the chairperson of the interim board or Board of the | ||||||
19 | Authority, and (ii) a provision concerning conflict of | ||||||
20 | interest and a requirement that a member abstain from | ||||||
21 | participating in board action if there is a threat to the | ||||||
22 | independence of judgment created by any conflict of interest | ||||||
23 | or if participation is likely to have a negative effect on | ||||||
24 | public confidence in the integrity of the board. | ||||||
25 | (b) The Authority shall notify the Department of Revenue | ||||||
26 | within 10 days after entering into a contract pursuant to this |
| |||||||
| |||||||
1 | Section.
| ||||||
2 | (Source: P.A. 96-898, eff. 5-27-10; 96-899, eff. 5-28-10; | ||||||
3 | 97-1122, eff. 8-27-12.)
| ||||||
4 | (70 ILCS 210/18) (from Ch. 85, par. 1238)
| ||||||
5 | Sec. 18.
Regular meetings of the Board shall be held at | ||||||
6 | least 8 times once in each
calendar year month , the time and | ||||||
7 | place of such meetings to be fixed by the
Board , provided that, | ||||||
8 | if a meeting is not held in a calendar month, a meeting shall | ||||||
9 | be held in the following calendar month . All action and | ||||||
10 | meetings of the Board and its committees shall be subject to | ||||||
11 | the
provisions of the Open Meetings Act. A majority
of the | ||||||
12 | statutorily
authorized members of the Board shall
constitute a | ||||||
13 | quorum for the transaction of business.
All action of the | ||||||
14 | Board shall be by rule, regulation, ordinance or
resolution | ||||||
15 | and the affirmative vote of at least a majority
of the
| ||||||
16 | statutorily authorized members shall be
necessary for the | ||||||
17 | adoption of any rule, regulation, ordinance or
resolution.
All | ||||||
18 | rules, regulations, ordinances, resolutions and all
| ||||||
19 | proceedings of the Authority and all
documents and records in | ||||||
20 | its possession shall be public records, and open
to public | ||||||
21 | inspection, except such documents and records as shall be kept | ||||||
22 | or
prepared by the Board for use in negotiations, action or | ||||||
23 | proceedings to
which the Authority is a party.
All records of | ||||||
24 | the Authority shall be subject to the provisions of the
| ||||||
25 | Illinois Freedom of Information Act.
|
| |||||||
| |||||||
1 | (Source: P.A. 84-1027.)
| ||||||
2 | Section 10-40. The University of Illinois Act is amended | ||||||
3 | by changing Section 7 as follows:
| ||||||
4 | (110 ILCS 305/7) (from Ch. 144, par. 28)
| ||||||
5 | Sec. 7. Powers of trustees.
| ||||||
6 | (a) The trustees shall have power to provide for the | ||||||
7 | requisite
buildings, apparatus, and conveniences; to fix the | ||||||
8 | rates for tuition; to
appoint such professors and instructors, | ||||||
9 | and to establish and provide for
the management of such model | ||||||
10 | farms, model art, and other departments and
professorships, as | ||||||
11 | may be required to teach, in the most thorough manner,
such | ||||||
12 | branches of learning as are related to agriculture and the | ||||||
13 | mechanic
arts, and military tactics, without excluding other | ||||||
14 | scientific and classical
studies. The trustees shall, upon the | ||||||
15 | written request of an employee withhold
from the compensation | ||||||
16 | of that employee any dues, payments or contributions
payable | ||||||
17 | by such employee to any labor organization as defined in the | ||||||
18 | Illinois
Educational Labor Relations Act. Under such | ||||||
19 | arrangement, an amount shall
be withheld from each regular | ||||||
20 | payroll period which is equal to the pro rata
share of the | ||||||
21 | annual dues plus any payments or contributions, and the | ||||||
22 | trustees
shall transmit such withholdings to the specified | ||||||
23 | labor organization within 10
working days from the time of the | ||||||
24 | withholding. They may accept the endowments
and voluntary |
| |||||||
| |||||||
1 | professorships or departments in the University, from any | ||||||
2 | person
or persons or corporations who may offer the same, and, | ||||||
3 | at any regular
meeting of the board, may prescribe rules and | ||||||
4 | regulations in relation to such
endowments and declare on what | ||||||
5 | general principles they may be admitted:
Provided, that such | ||||||
6 | special voluntary endowments or professorships shall
not be | ||||||
7 | incompatible with the true design and scope of the act of | ||||||
8 | congress,
or of this Act: Provided, that no student shall at | ||||||
9 | any time be allowed to
remain in or about the University in | ||||||
10 | idleness, or without full mental or
industrial occupation: And | ||||||
11 | provided further, that the trustees, in the
exercise of any of | ||||||
12 | the powers conferred by this Act, shall not create any
| ||||||
13 | liability or indebtedness in excess of the funds in the hands | ||||||
14 | of the
treasurer of the University at the time of creating such | ||||||
15 | liability or
indebtedness, and which may be specially and | ||||||
16 | properly applied to the
payment of the same. Except as | ||||||
17 | otherwise provided in this section, any Any lease to the | ||||||
18 | trustees of lands, buildings or
facilities which will support | ||||||
19 | scientific research and development in such
areas as high | ||||||
20 | technology, super computing, microelectronics, biotechnology,
| ||||||
21 | robotics, physics and engineering shall be for a term not to | ||||||
22 | exceed 18 years,
and may grant to the trustees the option to | ||||||
23 | purchase the lands, buildings or
facilities. The lease shall | ||||||
24 | recite that it is subject to termination and
cancellation in | ||||||
25 | any year for which the General Assembly fails to make an
| ||||||
26 | appropriation to pay the rent payable under the terms of the |
| |||||||
| |||||||
1 | lease.
| ||||||
2 | Leases for the purposes described herein exceeding 5 years | ||||||
3 | shall have
the approval of the Illinois Board of Higher | ||||||
4 | Education.
| ||||||
5 | The Board of Trustees may, directly or in cooperation with | ||||||
6 | other institutions
of higher education, acquire by purchase or | ||||||
7 | lease or otherwise, and construct,
enlarge, improve, equip, | ||||||
8 | complete, operate, control and manage medical research
and | ||||||
9 | high technology parks, together with the necessary lands, | ||||||
10 | buildings,
facilities, equipment and personal property | ||||||
11 | therefor, to encourage and
facilitate (a) the location and | ||||||
12 | development of business and industry in the
State of Illinois, | ||||||
13 | and (b) the increased application and development of
| ||||||
14 | technology and (c) the improvement and development of the | ||||||
15 | State's economy.
The Board of Trustees may lease to nonprofit | ||||||
16 | corporations all or any part
of the land, buildings, | ||||||
17 | facilities, equipment or other property included in
a medical | ||||||
18 | research and high technology park upon such terms and | ||||||
19 | conditions as
the University of Illinois may deem advisable | ||||||
20 | and enter into any contract or
agreement with such nonprofit | ||||||
21 | corporations as may be necessary or suitable for
the | ||||||
22 | construction, financing, operation and maintenance and | ||||||
23 | management of any
such park; and may lease to any person, firm, | ||||||
24 | partnership or corporation,
either public or private, any part | ||||||
25 | or all of the land, building, facilities,
equipment or other | ||||||
26 | property of such park for such purposes and upon such
rentals, |
| |||||||
| |||||||
1 | terms and conditions as the University may deem advisable; and | ||||||
2 | may
finance all or part of the cost of any such park, including | ||||||
3 | the purchase,
lease, construction, reconstruction, | ||||||
4 | improvement, remodeling, addition to, and
extension and | ||||||
5 | maintenance of all or part of such high technology park, and | ||||||
6 | all
equipment and furnishings, by legislative appropriations, | ||||||
7 | government grants,
contracts, private gifts, loans, receipts | ||||||
8 | from the operation of such high
technology park, rentals and | ||||||
9 | similar receipts; and may make its other
facilities and | ||||||
10 | services available to tenants or other occupants of any such
| ||||||
11 | park at rates which are reasonable and appropriate. | ||||||
12 | The Board of Trustees may, directly or in cooperation with | ||||||
13 | other members and partners of the collaborative research and | ||||||
14 | academic initiative known as the Chicago Quantum Exchange, | ||||||
15 | including, without limitation, other institutions of higher | ||||||
16 | education, hereinafter each individually referred to as a "CQE | ||||||
17 | partner", finance, design, construct, enlarge, improve, equip, | ||||||
18 | complete, operate, control, and manage a facility or | ||||||
19 | facilities for the research and development of quantum | ||||||
20 | information sciences and technologies, hereinafter referred to | ||||||
21 | as the "quantum science facilities". Notwithstanding any other | ||||||
22 | provision of applicable law: (1) the quantum science | ||||||
23 | facilities may be located on land owned by the Board of | ||||||
24 | Trustees or a CQE partner; and (2) costs incurred in | ||||||
25 | connection with the design, construction, enlargement, | ||||||
26 | improvement, equipping, and completion of the quantum science |
| |||||||
| |||||||
1 | facilities may be paid with funds appropriated to the Capital | ||||||
2 | Development Board from the Build Illinois Bond Fund for a | ||||||
3 | grant to the Board of Trustees for the quantum science | ||||||
4 | facilities, whether the quantum science facilities are located | ||||||
5 | on land owned by the Board of Trustees or by a CQE partner; | ||||||
6 | provided, however, that if any quantum science facilities are | ||||||
7 | located on land owned by a CQE partner, the use of such grant | ||||||
8 | funds shall be subject to, and contingent upon, the lease by | ||||||
9 | the Board of Trustees, as lessee, of a portion of such quantum | ||||||
10 | science facilities for a term equal to at least the useful life | ||||||
11 | of such quantum science facilities. The leased premises under | ||||||
12 | any such lease shall bear a reasonable relationship to the | ||||||
13 | proportional share of the costs paid by such grant funds. Any | ||||||
14 | such lease shall give the Board of Trustees the right to | ||||||
15 | terminate the lease before the expiration of its term if the | ||||||
16 | General Assembly fails to appropriate sufficient funds to pay | ||||||
17 | rent due under the lease.
| ||||||
18 | The Trustees shall have power (a) to purchase real | ||||||
19 | property and
easements, and (b) to acquire real property and | ||||||
20 | easements in the manner
provided by law for the exercise of the | ||||||
21 | right of eminent domain, and in the
event negotiations for the | ||||||
22 | acquisition of real property or easements for
making any | ||||||
23 | improvement which the Trustees are authorized to make shall | ||||||
24 | have
proven unsuccessful and the Trustees shall have by | ||||||
25 | resolution adopted a
schedule or plan of operation for the | ||||||
26 | execution of the project and therein
made a finding that it is |
| |||||||
| |||||||
1 | necessary to take such property or easements
immediately or at | ||||||
2 | some specified later date in order to comply with the
| ||||||
3 | schedule, the Trustees may acquire such property or easements | ||||||
4 | in the same
manner provided in Article 20 of the Eminent Domain | ||||||
5 | Act (quick-take procedure).
| ||||||
6 | The Board of Trustees also shall have power to agree with | ||||||
7 | the State's
Attorney of the county in which any properties of | ||||||
8 | the Board are located to
pay for services rendered by the | ||||||
9 | various taxing districts for the years
1944 through 1949 and | ||||||
10 | to pay annually for services rendered thereafter by
such | ||||||
11 | district such sums as may be determined by the Board upon | ||||||
12 | properties
used solely for income producing purposes, title to | ||||||
13 | which is held by said
Board of Trustees, upon properties | ||||||
14 | leased to members of the staff of the
University of Illinois, | ||||||
15 | title to which is held in trust for said Board of
Trustees and | ||||||
16 | upon properties leased to for-profit entities the title to
| ||||||
17 | which properties is held by the Board of Trustees. A certified | ||||||
18 | copy of
any such agreement made with the State's Attorney | ||||||
19 | shall be filed with the
County Clerk and such sums shall be | ||||||
20 | distributed to the respective taxing
districts by the County | ||||||
21 | Collector in such proportions that each taxing district
will | ||||||
22 | receive therefrom such proportion as the tax rate of such | ||||||
23 | taxing district
bears to the total tax rate that would be | ||||||
24 | levied against such properties if
they were not exempt from | ||||||
25 | taxation under the Property Tax Code.
| ||||||
26 | The Board of Trustees of the University of Illinois, |
| |||||||
| |||||||
1 | subject to the
applicable civil service law, may appoint | ||||||
2 | persons to be members of the
University of Illinois Police | ||||||
3 | Department. Members of the Police Department
shall be peace | ||||||
4 | officers and as such have all powers possessed by policemen
in | ||||||
5 | cities, and sheriffs, including the power to make arrests on | ||||||
6 | view or
warrants of violations of state statutes and city or | ||||||
7 | county ordinances,
except that they may exercise such powers | ||||||
8 | only in counties wherein the
University and any of its | ||||||
9 | branches or properties are located when such is
required for | ||||||
10 | the protection of university properties and interests, and its
| ||||||
11 | students and personnel, and otherwise, within such counties, | ||||||
12 | when requested
by appropriate state or local law enforcement | ||||||
13 | officials; provided, however,
that such officer shall have no | ||||||
14 | power to serve and execute civil processes.
| ||||||
15 | The Board of Trustees must authorize to each member of the | ||||||
16 | University of
Illinois
Police
Department
and to any other | ||||||
17 | employee of the University of Illinois exercising the powers
| ||||||
18 | of a peace officer
a distinct badge
that, on its face, (i) | ||||||
19 | clearly states that the badge is authorized by the
University | ||||||
20 | of
Illinois and (ii)
contains a unique identifying number.
No | ||||||
21 | other badge shall be authorized by
the University of Illinois.
| ||||||
22 | Nothing in this paragraph prohibits the Board of Trustees from | ||||||
23 | issuing
shields
or other distinctive identification to | ||||||
24 | employees not exercising the powers of a
peace officer if the | ||||||
25 | Board of Trustees determines that a shield or distinctive
| ||||||
26 | identification is needed by the employee to carry out his or |
| |||||||
| |||||||
1 | her
responsibilities.
| ||||||
2 | The Board of Trustees may own, operate, or govern, by or | ||||||
3 | through the
College of Medicine at Peoria, a managed care | ||||||
4 | community network established
under subsection (b) of Section | ||||||
5 | 5-11 of the Illinois
Public Aid Code.
| ||||||
6 | The powers of the trustees as herein designated are | ||||||
7 | subject to the provisions
of "An Act creating a Board of Higher | ||||||
8 | Education, defining its powers and
duties, making an | ||||||
9 | appropriation therefor, and repealing an Act herein named",
| ||||||
10 | approved August 22, 1961, as amended.
| ||||||
11 | The Board of Trustees shall have the authority to adopt | ||||||
12 | all administrative
rules which may be necessary for the | ||||||
13 | effective administration, enforcement and
regulation of all | ||||||
14 | matters for which the Board has jurisdiction or
| ||||||
15 | responsibility.
| ||||||
16 | (b) To assist in the provision of buildings and facilities | ||||||
17 | beneficial to,
useful for, or supportive of University | ||||||
18 | purposes, the Board of Trustees of the
University of Illinois | ||||||
19 | may exercise the following powers with regard to the
area | ||||||
20 | located on or adjacent to the University of Illinois at | ||||||
21 | Chicago campus and
bounded as follows: on the West by Morgan | ||||||
22 | Street; on the North by
Roosevelt Road; on the East by Union | ||||||
23 | Street; and on
the South by 16th
Street, in the City of | ||||||
24 | Chicago:
| ||||||
25 | (1) Acquire any interests in land, buildings, or | ||||||
26 | facilities by purchase,
including installments payable |
| |||||||
| |||||||
1 | over a period allowed by law, by lease over a
term of such | ||||||
2 | duration as the Board of Trustees shall determine, or by
| ||||||
3 | exercise of the power of eminent domain;
| ||||||
4 | (2) Sub-lease or contract to purchase through | ||||||
5 | installments all or any
portion of buildings or facilities | ||||||
6 | for such duration and on such terms as the
Board of | ||||||
7 | Trustees shall determine, including a term that exceeds 5 | ||||||
8 | years,
provided that each such lease or purchase contract | ||||||
9 | shall be and shall recite
that it is subject to | ||||||
10 | termination and cancellation in any year for which the
| ||||||
11 | General Assembly fails to make an appropriation to pay the | ||||||
12 | rent or purchase
installments payable under the terms of | ||||||
13 | such lease or purchase contract; and
| ||||||
14 | (3) Sell property without compliance with the State | ||||||
15 | Property Control Act
and retain proceeds in the University | ||||||
16 | Treasury in a special, separate
development fund account | ||||||
17 | which the Auditor General shall examine to assure
| ||||||
18 | compliance with this Act.
| ||||||
19 | Any buildings or facilities to be developed on the land shall | ||||||
20 | be buildings or
facilities that, in the determination of the | ||||||
21 | Board of Trustees, in whole
or in part: (i) are for use by the | ||||||
22 | University; or (ii) otherwise advance the
interests of the | ||||||
23 | University, including, by way of example, residential
| ||||||
24 | facilities for University staff and students and commercial | ||||||
25 | facilities which
provide services needed by the University
| ||||||
26 | community. Revenues from the development fund account may be |
| |||||||
| |||||||
1 | withdrawn by
the University for the purpose of demolition and | ||||||
2 | the processes associated with
demolition; routine land and | ||||||
3 | property acquisition; extension of utilities;
streetscape | ||||||
4 | work; landscape work; surface and structure parking; | ||||||
5 | sidewalks,
recreational paths, and street construction; and | ||||||
6 | lease and lease purchase
arrangements and the professional | ||||||
7 | services associated with the planning and
development of the | ||||||
8 | area. Moneys from the development fund account used for any
| ||||||
9 | other purpose must be deposited into and appropriated from the | ||||||
10 | General Revenue
Fund. Buildings or facilities leased to
an
| ||||||
11 | entity
or person other than the University shall not be | ||||||
12 | subject to any limitations
applicable to a State supported | ||||||
13 | college or university under any law. All
development on the | ||||||
14 | land and all use of any buildings or facilities shall be
| ||||||
15 | subject to the control and approval of the Board of Trustees.
| ||||||
16 | (c) The Board of Trustees shall have the power to borrow | ||||||
17 | money, as necessary, from time to time in anticipation of | ||||||
18 | receiving tuition, payments from the State of Illinois, or | ||||||
19 | other revenues or receipts of the University, also known as | ||||||
20 | anticipated moneys. The borrowing limit shall be capped at | ||||||
21 | 100% of the total amount of payroll and other expense vouchers | ||||||
22 | submitted and payable to the University for fiscal year 2010 | ||||||
23 | expenses, but unpaid by the State Comptroller's office. Prior | ||||||
24 | to borrowing any funds, the University shall request from the | ||||||
25 | Comptroller's office a verification of the borrowing limit and | ||||||
26 | shall include the estimated date on which such borrowing shall |
| |||||||
| |||||||
1 | occur. The borrowing limit cap shall be verified by the State | ||||||
2 | Comptroller's office not prior to 45 days before any estimated | ||||||
3 | date for executing any promissory note or line of credit | ||||||
4 | established under this subsection (c). The principal amount | ||||||
5 | borrowed under a promissory note or line of credit shall not | ||||||
6 | exceed 75% of the borrowing limit. Within 15 days after | ||||||
7 | borrowing funds under any promissory note or line of credit | ||||||
8 | established under this subsection (c), the University shall | ||||||
9 | submit to the Governor's Office of Management and Budget, the | ||||||
10 | Speaker of the House of Representatives, the Minority Leader | ||||||
11 | of the House of Representatives, the President of the Senate, | ||||||
12 | and the Minority Leader of the Senate an Emergency Short Term | ||||||
13 | Cash Management Plan. The Emergency Short Term Cash Management | ||||||
14 | Plan shall outline the amount borrowed, the terms for | ||||||
15 | repayment, the amount of outstanding State vouchers as | ||||||
16 | verified by the State Comptroller's office, and the | ||||||
17 | University's plan for expenditure of any borrowed funds, | ||||||
18 | including, but not limited to, a detailed plan to meet payroll | ||||||
19 | obligations to include collective bargaining employees, civil | ||||||
20 | service employees, and academic, research, and health care | ||||||
21 | personnel. The establishment of any promissory note or line of | ||||||
22 | credit established under this subsection (c) must be finalized | ||||||
23 | within 90 days after the effective date of this amendatory Act | ||||||
24 | of the 96th General Assembly. The borrowed moneys shall be | ||||||
25 | applied to the purposes of paying salaries and other expenses | ||||||
26 | lawfully authorized in the University's State appropriation |
| |||||||
| |||||||
1 | and unpaid by the State Comptroller. Any line of credit | ||||||
2 | established under this subsection (c) shall be paid in full | ||||||
3 | one year after creation or within 10 days after the date the | ||||||
4 | University receives reimbursement from the State for all | ||||||
5 | submitted fiscal year 2010 vouchers, whichever is earlier. Any | ||||||
6 | promissory note established under this subsection (c) shall be | ||||||
7 | repaid within one year after issuance of the note. The | ||||||
8 | Chairman, Comptroller, or Treasurer of the Board shall execute | ||||||
9 | a promissory note or similar debt instrument to evidence the | ||||||
10 | indebtedness incurred by the borrowing. In connection with a | ||||||
11 | borrowing, the Board may establish a line of credit with a | ||||||
12 | financial institution, investment bank, or broker/dealer.
The | ||||||
13 | obligation to make the payments due under any promissory note | ||||||
14 | or line of credit established under this subsection (c) shall | ||||||
15 | be a lawful obligation of the University payable from the | ||||||
16 | anticipated moneys. Any borrowing under this subsection (c) | ||||||
17 | shall not constitute a debt, legal or moral, of the State and | ||||||
18 | shall not be enforceable against the State. The promissory | ||||||
19 | note or line of credit shall be authorized by a resolution | ||||||
20 | passed by the Board and shall be valid whether or not a | ||||||
21 | budgeted item with respect to that resolution is included in | ||||||
22 | any annual or supplemental budget adopted by the Board. The | ||||||
23 | resolution shall set forth facts demonstrating the need for | ||||||
24 | the borrowing, state an amount that the amount to be borrowed | ||||||
25 | will not exceed, and establish a maximum interest rate limit | ||||||
26 | not to exceed the maximum rate authorized by the Bond |
| |||||||
| |||||||
1 | Authorization Act or 9%, whichever is less. The resolution may | ||||||
2 | direct the Comptroller or Treasurer of the Board to make | ||||||
3 | arrangements to set apart and hold the portion of the | ||||||
4 | anticipated moneys, as received, that shall be used to repay | ||||||
5 | the borrowing, subject to any prior pledges or restrictions | ||||||
6 | with respect to the anticipated moneys. The resolution may | ||||||
7 | also authorize the Treasurer of the Board to make partial | ||||||
8 | repayments of the borrowing as the anticipated moneys become | ||||||
9 | available and may contain any other terms, restrictions, or | ||||||
10 | limitations not inconsistent with the powers of the Board. | ||||||
11 | For the purposes of this subsection (c), "financial | ||||||
12 | institution" means any bank subject to the Illinois Banking | ||||||
13 | Act, any savings and loan association subject to the Illinois | ||||||
14 | Savings and Loan Act of 1985, and any federally chartered | ||||||
15 | commercial bank or savings and loan association or | ||||||
16 | government-sponsored enterprise organized and operated in this | ||||||
17 | State pursuant to the laws of the United States. | ||||||
18 | (Source: P.A. 96-909, eff. 6-8-10; 97-333, eff. 8-12-11.)
| ||||||
19 | Section 10-45. The Illinois Public Aid Code is amended by | ||||||
20 | changing Sections 5-5.7a, 5-5e, 5A-12.7, and 5A-17 as follows: | ||||||
21 | (305 ILCS 5/5-5.7a) | ||||||
22 | Sec. 5-5.7a. Pandemic related stability payments for | ||||||
23 | health care providers. Notwithstanding other provisions of | ||||||
24 | law, and in accordance with the Illinois Emergency Management |
| |||||||
| |||||||
1 | Agency, the Department of Healthcare and Family Services shall | ||||||
2 | develop a process to distribute pandemic related stability | ||||||
3 | payments, from federal sources dedicated for such purposes, to | ||||||
4 | health care providers that are providing care to recipients | ||||||
5 | under the Medical Assistance Program. For provider types | ||||||
6 | serving residents who are recipients of medical assistance | ||||||
7 | under this Code and are funded by other State agencies, the | ||||||
8 | Department will coordinate the distribution process of the | ||||||
9 | pandemic related stability payments. Federal sources dedicated | ||||||
10 | to pandemic related payments include, but are not limited to, | ||||||
11 | funds distributed to the State of Illinois from the | ||||||
12 | Coronavirus Relief Fund pursuant to the Coronavirus Aid, | ||||||
13 | Relief, and Economic Security Act ("CARES Act") and from the | ||||||
14 | Coronavirus State Fiscal Recovery Fund pursuant to Section | ||||||
15 | 9901 of the American Rescue Plan Act of 2021, that are | ||||||
16 | appropriated to the Department for such purpose during Fiscal | ||||||
17 | Years 2020 , and 2021 , and 2022 for purposes permitted by those | ||||||
18 | federal laws and related federal guidance . | ||||||
19 | (1) Pandemic related stability payments for these | ||||||
20 | providers shall be separate and apart from any rate | ||||||
21 | methodology otherwise defined in this Code to the extent | ||||||
22 | permitted in accordance with Section 5001 of the CARES Act | ||||||
23 | and Section 9901 of the American Rescue Plan Act of 2021 | ||||||
24 | and any related federal guidance . | ||||||
25 | (2) Payments made from moneys received from the | ||||||
26 | Coronavirus Relief Fund shall be used exclusively for |
| |||||||
| |||||||
1 | expenses incurred by the providers that are eligible for | ||||||
2 | reimbursement from the Coronavirus Relief Fund in | ||||||
3 | accordance with Section 5001 of the CARES Act and related | ||||||
4 | federal guidance. Payments made from moneys received from | ||||||
5 | the Coronavirus State Fiscal Recovery Fund shall be used | ||||||
6 | exclusively for purposes permitted by Section 9901 of the | ||||||
7 | American Rescue Plan Act of 2021 and related federal | ||||||
8 | guidance. related to the pandemic associated with the 2019 | ||||||
9 | Novel Coronavirus (COVID-19) Public Health Emergency | ||||||
10 | issued by the Secretary of the U.S. Department of Health | ||||||
11 | and Human Services (HHS) on January 31, 2020 and the | ||||||
12 | national emergency issued by the President of the United | ||||||
13 | States on March 13, 2020 between March 1, and December 30, | ||||||
14 | 2020. | ||||||
15 | (3) All providers receiving pandemic related stability | ||||||
16 | payments shall attest in a format to be created by the | ||||||
17 | Department and be able to demonstrate that their expenses | ||||||
18 | are pandemic related, were not part of their annual | ||||||
19 | budgets established before March 1, 2020, and are directly | ||||||
20 | associated with health care needs. | ||||||
21 | (4) Pandemic related stability payments will be | ||||||
22 | distributed based on a schedule and framework to be | ||||||
23 | established by the Department with recognition of the | ||||||
24 | pandemic related acuity of the situation for each | ||||||
25 | provider, taking into account the factors including, but | ||||||
26 | not limited to, the following; |
| |||||||
| |||||||
1 | (A) the impact of the pandemic on patients served, | ||||||
2 | impact on staff, and shortages of the personal | ||||||
3 | protective equipment necessary for infection control | ||||||
4 | efforts for all providers; | ||||||
5 | (B) providers with high incidences of COVID-19 | ||||||
6 | positivity rates among staff, or patients, or both; | ||||||
7 | (C) pandemic related workforce challenges and | ||||||
8 | costs associated with temporary wage increases | ||||||
9 | increased associated with pandemic related hazard pay | ||||||
10 | programs, or costs associated with which providers do | ||||||
11 | not have enough staff to adequately provide care and | ||||||
12 | protection to the residents and other staff; | ||||||
13 | (D) providers with significant reductions in | ||||||
14 | utilization that result in corresponding reductions in | ||||||
15 | revenue as a result of the pandemic, including but not | ||||||
16 | limited to the cancellation or postponement of | ||||||
17 | elective procedures and visits; and | ||||||
18 | (E) pandemic related payments received directly by | ||||||
19 | the providers through other federal resources ; . | ||||||
20 | (F) current efforts to respond to and provide | ||||||
21 | services to communities disproportionately impacted by | ||||||
22 | the COVID-19 public health emergency, including | ||||||
23 | low-income and socially vulnerable communities that | ||||||
24 | have seen the most severe health impacts and | ||||||
25 | exacerbated health inequities along racial, ethnic, | ||||||
26 | and socioeconomic lines; and |
| |||||||
| |||||||
1 | (G) provider needs for capital improvements to | ||||||
2 | existing facilities, including upgrades to HVAC and | ||||||
3 | ventilation systems and capital improvements for | ||||||
4 | enhancing infection control or reducing crowding, | ||||||
5 | which may include bed-buybacks. | ||||||
6 | (5) Pandemic related stability payments made from | ||||||
7 | moneys received from the Coronavirus Relief Fund will be | ||||||
8 | distributed to providers based on a methodology to be | ||||||
9 | administered by the Department with amounts determined by | ||||||
10 | a calculation of total federal pandemic related funds | ||||||
11 | appropriated by the Illinois General Assembly for this | ||||||
12 | purpose. Providers receiving the pandemic related | ||||||
13 | stability payments will attest to their increased costs, | ||||||
14 | declining revenues, and receipt of additional pandemic | ||||||
15 | related funds directly from the federal government. | ||||||
16 | (6) Of the payments provided for by this Section made | ||||||
17 | from moneys received from the Coronavirus Relief Fund | ||||||
18 | section , a minimum of 30% shall be allotted for health | ||||||
19 | care providers that serve the ZIP codes located in the | ||||||
20 | most disproportionately impacted areas of Illinois, based | ||||||
21 | on positive COVID-19 cases based on data collected by the | ||||||
22 | Department of Public Health and provided to the Department | ||||||
23 | of Healthcare and Family Services. | ||||||
24 | (7) From funds appropriated, directly or indirectly, | ||||||
25 | from moneys received by the State from the Coronavirus | ||||||
26 | State Fiscal Recovery Fund for Fiscal Years 2021 and 2022, |
| |||||||
| |||||||
1 | the Department shall expend such funds only for purposes | ||||||
2 | permitted by Section 9901 of the American Rescue Plan Act | ||||||
3 | of 2021 and related federal guidance. Such expenditures | ||||||
4 | may include, but are not limited to: payments to providers | ||||||
5 | for costs incurred due to the COVID-19 public health | ||||||
6 | emergency; unreimbursed costs for testing and treatment of | ||||||
7 | uninsured Illinois residents; costs of COVID-19 mitigation | ||||||
8 | and prevention; medical expenses related to aftercare or | ||||||
9 | extended care for COVID-19 patients with longer term | ||||||
10 | symptoms and effects; costs of behavioral health care; | ||||||
11 | costs of public health and safety staff; and expenditures | ||||||
12 | permitted in order to address (i) disparities in public | ||||||
13 | health outcomes, (ii) nursing and other essential health | ||||||
14 | care workforce investments, (iii) exacerbation of | ||||||
15 | pre-existing disparities, and (iv) promoting healthy | ||||||
16 | childhood environments. | ||||||
17 | (8) From funds appropriated, directly or indirectly, | ||||||
18 | from moneys received by the State from the Coronavirus | ||||||
19 | State Fiscal Recovery Fund for Fiscal Years 2022 and 2023, | ||||||
20 | the Department shall establish a program for making | ||||||
21 | payments to long term care service providers and | ||||||
22 | facilities, for purposes related to financial support for | ||||||
23 | workers in the long term care industry, but only as | ||||||
24 | permitted by either the CARES Act or Section 9901 of the | ||||||
25 | American Rescue Plan Act of 2021 and related federal | ||||||
26 | guidance, including, but not limited to the following: |
| |||||||
| |||||||
1 | monthly amounts of $25,000,000 per month for July 2021, | ||||||
2 | August 2021, and September 2021 where at least 50% of the | ||||||
3 | funds in July shall be passed directly to front line | ||||||
4 | workers and an additional 12.5% more in each of the next 2 | ||||||
5 | months; financial support programs for providers enhancing | ||||||
6 | direct care staff recruitment efforts through the payment | ||||||
7 | of education expenses; and financial support programs for | ||||||
8 | providers offering enhanced and expanded training for all | ||||||
9 | levels of the long term care healthcare workforce to | ||||||
10 | achieve better patient outcomes, such as training on | ||||||
11 | infection control, proper personal protective equipment, | ||||||
12 | best practices in quality of care, and culturally | ||||||
13 | competent patient communications. The Department shall | ||||||
14 | have the authority to audit and potentially recoup funds | ||||||
15 | not utilized as outlined and attested. | ||||||
16 | (9) From funds appropriated, directly or indirectly, | ||||||
17 | from moneys received by the State from the Coronavirus | ||||||
18 | State Fiscal Recovery Fund for Fiscal Years 2022 through | ||||||
19 | 2024 the Department shall establish a program for making | ||||||
20 | payments to facilities licensed under the Nursing Home | ||||||
21 | Care Act and facilities licensed under the Specialized | ||||||
22 | Mental Health Rehabilitation Act of 2013. To the extent | ||||||
23 | permitted by Section 9901 of the American Rescue Plan Act | ||||||
24 | of 2021 and related federal guidance, the program shall | ||||||
25 | provide payments for making permanent improvements to | ||||||
26 | resident rooms in order to improve resident outcomes and |
| |||||||
| |||||||
1 | infection control. Funds may be used to reduce bed | ||||||
2 | capacity and room occupancy. To be eligible for funding, a | ||||||
3 | facility must submit an application to the Department as | ||||||
4 | prescribed by the Department and as published on its | ||||||
5 | website. A facility may need to receive approval from the | ||||||
6 | Health Facilities and Services Review Board for the | ||||||
7 | permanent improvements or the removal of the beds before | ||||||
8 | it can receive payment under this paragraph.
| ||||||
9 | (Source: P.A. 101-636, eff. 6-10-20.) | ||||||
10 | (305 ILCS 5/5-5e) | ||||||
11 | Sec. 5-5e. Adjusted rates of reimbursement. | ||||||
12 | (a) Rates or payments for services in effect on June 30, | ||||||
13 | 2012 shall be adjusted and
services shall be affected as | ||||||
14 | required by any other provision of Public Act 97-689. In | ||||||
15 | addition, the Department shall do the following: | ||||||
16 | (1) Delink the per diem rate paid for supportive | ||||||
17 | living facility services from the per diem rate paid for | ||||||
18 | nursing facility services, effective for services provided | ||||||
19 | on or after May 1, 2011 and before July 1, 2019. | ||||||
20 | (2) Cease payment for bed reserves in nursing | ||||||
21 | facilities and specialized mental health rehabilitation | ||||||
22 | facilities; for purposes of therapeutic home visits for | ||||||
23 | individuals scoring as TBI on the MDS 3.0, beginning June | ||||||
24 | 1, 2015, the Department shall approve payments for bed | ||||||
25 | reserves in nursing facilities and specialized mental |
| |||||||
| |||||||
1 | health rehabilitation facilities that have at least a 90% | ||||||
2 | occupancy level and at least 80% of their residents are | ||||||
3 | Medicaid eligible. Payment shall be at a daily rate of 75% | ||||||
4 | of an individual's current Medicaid per diem and shall not | ||||||
5 | exceed 10 days in a calendar month. | ||||||
6 | (2.5) Cease payment for bed reserves for purposes of | ||||||
7 | inpatient hospitalizations to intermediate care facilities | ||||||
8 | for persons with developmental disabilities, except in the | ||||||
9 | instance of residents who are under 21 years of age. | ||||||
10 | (3) Cease payment of the $10 per day add-on payment to | ||||||
11 | nursing facilities for certain residents with | ||||||
12 | developmental disabilities. | ||||||
13 | (b) After the application of subsection (a), | ||||||
14 | notwithstanding any other provision of this
Code to the | ||||||
15 | contrary and to the extent permitted by federal law, on and | ||||||
16 | after July 1,
2012, the rates of reimbursement for services | ||||||
17 | and other payments provided under this
Code shall further be | ||||||
18 | reduced as follows: | ||||||
19 | (1) Rates or payments for physician services, dental | ||||||
20 | services, or community health center services reimbursed | ||||||
21 | through an encounter rate, and services provided under the | ||||||
22 | Medicaid Rehabilitation Option of the Illinois Title XIX | ||||||
23 | State Plan shall not be further reduced, except as | ||||||
24 | provided in Section 5-5b.1. | ||||||
25 | (2) Rates or payments, or the portion thereof, paid to | ||||||
26 | a provider that is operated by a unit of local government |
| |||||||
| |||||||
1 | or State University that provides the non-federal share of | ||||||
2 | such services shall not be further reduced, except as | ||||||
3 | provided in Section 5-5b.1. | ||||||
4 | (3) Rates or payments for hospital services delivered | ||||||
5 | by a hospital defined as a Safety-Net Hospital under | ||||||
6 | Section 5-5e.1 of this Code shall not be further reduced, | ||||||
7 | except as provided in Section 5-5b.1. | ||||||
8 | (4) Rates or payments for hospital services delivered | ||||||
9 | by a Critical Access Hospital, which is an Illinois | ||||||
10 | hospital designated as a critical care hospital by the | ||||||
11 | Department of Public Health in accordance with 42 CFR 485, | ||||||
12 | Subpart F, shall not be further reduced, except as | ||||||
13 | provided in Section 5-5b.1. | ||||||
14 | (5) Rates or payments for Nursing Facility Services | ||||||
15 | shall only be further adjusted pursuant to Section 5-5.2 | ||||||
16 | of this Code. | ||||||
17 | (6) Rates or payments for services delivered by long | ||||||
18 | term care facilities licensed under the ID/DD Community | ||||||
19 | Care Act or the MC/DD Act and developmental training | ||||||
20 | services shall not be further reduced. | ||||||
21 | (7) Rates or payments for services provided under | ||||||
22 | capitation rates shall be adjusted taking into | ||||||
23 | consideration the rates reduction and covered services | ||||||
24 | required by Public Act 97-689. | ||||||
25 | (8) For hospitals not previously described in this | ||||||
26 | subsection, the rates or payments for hospital services |
| |||||||
| |||||||
1 | provided before July 1, 2021, shall be further reduced by | ||||||
2 | 3.5%, except for payments authorized under Section 5A-12.4 | ||||||
3 | of this Code. For hospital services provided on or after | ||||||
4 | July 1, 2021, all rates for hospital services previously | ||||||
5 | reduced pursuant to P.A. 97-689 shall be increased to | ||||||
6 | reflect the discontinuation of any hospital rate | ||||||
7 | reductions authorized in this paragraph (8). | ||||||
8 | (9) For all other rates or payments for services | ||||||
9 | delivered by providers not specifically referenced in | ||||||
10 | paragraphs (1) through (7) (8) , rates or payments shall be | ||||||
11 | further reduced by 2.7%. | ||||||
12 | (c) Any assessment imposed by this Code shall continue and | ||||||
13 | nothing in this Section shall be construed to cause it to | ||||||
14 | cease.
| ||||||
15 | (d) Notwithstanding any other provision of this Code to | ||||||
16 | the contrary, subject to federal approval under Title XIX of | ||||||
17 | the Social Security Act, for dates of service on and after July | ||||||
18 | 1, 2014, rates or payments for services provided for the | ||||||
19 | purpose of transitioning children from a hospital to home | ||||||
20 | placement or other appropriate setting by a children's | ||||||
21 | community-based health care center authorized under the | ||||||
22 | Alternative Health Care Delivery Act shall be $683 per day. | ||||||
23 | (e) (Blank). | ||||||
24 | (f) (Blank). | ||||||
25 | (Source: P.A. 101-10, eff. 6-5-19; 101-649, eff. 7-7-20.) |
| |||||||
| |||||||
1 | (305 ILCS 5/5A-12.7) | ||||||
2 | (Section scheduled to be repealed on December 31, 2022) | ||||||
3 | Sec. 5A-12.7. Continuation of hospital access payments on | ||||||
4 | and after July 1, 2020. | ||||||
5 | (a) To preserve and improve access to hospital services, | ||||||
6 | for hospital services rendered on and after July 1, 2020, the | ||||||
7 | Department shall, except for hospitals described in subsection | ||||||
8 | (b) of Section 5A-3, make payments to hospitals or require | ||||||
9 | capitated managed care organizations to make payments as set | ||||||
10 | forth in this Section. Payments under this Section are not due | ||||||
11 | and payable, however, until: (i) the methodologies described | ||||||
12 | in this Section are approved by the federal government in an | ||||||
13 | appropriate State Plan amendment or directed payment preprint; | ||||||
14 | and (ii) the assessment imposed under this Article is | ||||||
15 | determined to be a permissible tax under Title XIX of the | ||||||
16 | Social Security Act. In determining the hospital access | ||||||
17 | payments authorized under subsection (g) of this Section, if a | ||||||
18 | hospital ceases to qualify for payments from the pool, the | ||||||
19 | payments for all hospitals continuing to qualify for payments | ||||||
20 | from such pool shall be uniformly adjusted to fully expend the | ||||||
21 | aggregate net amount of the pool, with such adjustment being | ||||||
22 | effective on the first day of the second month following the | ||||||
23 | date the hospital ceases to receive payments from such pool. | ||||||
24 | (b) Amounts moved into claims-based rates and distributed | ||||||
25 | in accordance with Section 14-12 shall remain in those | ||||||
26 | claims-based rates. |
| |||||||
| |||||||
1 | (c) Graduate medical education. | ||||||
2 | (1) The calculation of graduate medical education | ||||||
3 | payments shall be based on the hospital's Medicare cost | ||||||
4 | report ending in Calendar Year 2018, as reported in the | ||||||
5 | Healthcare Cost Report Information System file, release | ||||||
6 | date September 30, 2019. An Illinois hospital reporting | ||||||
7 | intern and resident cost on its Medicare cost report shall | ||||||
8 | be eligible for graduate medical education payments. | ||||||
9 | (2) Each hospital's annualized Medicaid Intern | ||||||
10 | Resident Cost is calculated using annualized intern and | ||||||
11 | resident total costs obtained from Worksheet B Part I, | ||||||
12 | Columns 21 and 22 the sum of Lines 30-43, 50-76, 90-93, | ||||||
13 | 96-98, and 105-112 multiplied by the percentage that the | ||||||
14 | hospital's Medicaid days (Worksheet S3 Part I, Column 7, | ||||||
15 | Lines 2, 3, 4, 14, 16-18, and 32) comprise of the | ||||||
16 | hospital's total days (Worksheet S3 Part I, Column 8, | ||||||
17 | Lines 14, 16-18, and 32). | ||||||
18 | (3) An annualized Medicaid indirect medical education | ||||||
19 | (IME) payment is calculated for each hospital using its | ||||||
20 | IME payments (Worksheet E Part A, Line 29, Column 1) | ||||||
21 | multiplied by the percentage that its Medicaid days | ||||||
22 | (Worksheet S3 Part I, Column 7, Lines 2, 3, 4, 14, 16-18, | ||||||
23 | and 32) comprise of its Medicare days (Worksheet S3 Part | ||||||
24 | I, Column 6, Lines 2, 3, 4, 14, and 16-18). | ||||||
25 | (4) For each hospital, its annualized Medicaid Intern | ||||||
26 | Resident Cost and its annualized Medicaid IME payment are |
| |||||||
| |||||||
1 | summed, and, except as capped at 120% of the average cost | ||||||
2 | per intern and resident for all qualifying hospitals as | ||||||
3 | calculated under this paragraph, is multiplied by 22.6% to | ||||||
4 | determine the hospital's final graduate medical education | ||||||
5 | payment. Each hospital's average cost per intern and | ||||||
6 | resident shall be calculated by summing its total | ||||||
7 | annualized Medicaid Intern Resident Cost plus its | ||||||
8 | annualized Medicaid IME payment and dividing that amount | ||||||
9 | by the hospital's total Full Time Equivalent Residents and | ||||||
10 | Interns. If the hospital's average per intern and resident | ||||||
11 | cost is greater than 120% of the same calculation for all | ||||||
12 | qualifying hospitals, the hospital's per intern and | ||||||
13 | resident cost shall be capped at 120% of the average cost | ||||||
14 | for all qualifying hospitals. | ||||||
15 | (d) Fee-for-service supplemental payments. Each Illinois | ||||||
16 | hospital shall receive an annual payment equal to the amounts | ||||||
17 | below, to be paid in 12 equal installments on or before the | ||||||
18 | seventh State business day of each month, except that no | ||||||
19 | payment shall be due within 30 days after the later of the date | ||||||
20 | of notification of federal approval of the payment | ||||||
21 | methodologies required under this Section or any waiver | ||||||
22 | required under 42 CFR 433.68, at which time the sum of amounts | ||||||
23 | required under this Section prior to the date of notification | ||||||
24 | is due and payable. | ||||||
25 | (1) For critical access hospitals, $385 per covered | ||||||
26 | inpatient day contained in paid fee-for-service claims and |
| |||||||
| |||||||
1 | $530 per paid fee-for-service outpatient claim for dates | ||||||
2 | of service in Calendar Year 2019 in the Department's | ||||||
3 | Enterprise Data Warehouse as of May 11, 2020. | ||||||
4 | (2) For safety-net hospitals, $960 per covered | ||||||
5 | inpatient day contained in paid fee-for-service claims and | ||||||
6 | $625 per paid fee-for-service outpatient claim for dates | ||||||
7 | of service in Calendar Year 2019 in the Department's | ||||||
8 | Enterprise Data Warehouse as of May 11, 2020. | ||||||
9 | (3) For long term acute care hospitals, $295 per | ||||||
10 | covered inpatient day contained in paid fee-for-service | ||||||
11 | claims for dates of service in Calendar Year 2019 in the | ||||||
12 | Department's Enterprise Data Warehouse as of May 11, 2020. | ||||||
13 | (4) For freestanding psychiatric hospitals, $125 per | ||||||
14 | covered inpatient day contained in paid fee-for-service | ||||||
15 | claims and $130 per paid fee-for-service outpatient claim | ||||||
16 | for dates of service in Calendar Year 2019 in the | ||||||
17 | Department's Enterprise Data Warehouse as of May 11, 2020. | ||||||
18 | (5) For freestanding rehabilitation hospitals, $355 | ||||||
19 | per covered inpatient day contained in paid | ||||||
20 | fee-for-service claims for dates of service in Calendar | ||||||
21 | Year 2019 in the Department's Enterprise Data Warehouse as | ||||||
22 | of May 11, 2020. | ||||||
23 | (6) For all general acute care hospitals and high | ||||||
24 | Medicaid hospitals as defined in subsection (f), $350 per | ||||||
25 | covered inpatient day for dates of service in Calendar | ||||||
26 | Year 2019 contained in paid fee-for-service claims and |
| |||||||
| |||||||
1 | $620 per paid fee-for-service outpatient claim in the | ||||||
2 | Department's Enterprise Data Warehouse as of May 11, 2020. | ||||||
3 | (7) Alzheimer's treatment access payment. Each | ||||||
4 | Illinois academic medical center or teaching hospital, as | ||||||
5 | defined in Section 5-5e.2 of this Code, that is identified | ||||||
6 | as the primary hospital affiliate of one of the Regional | ||||||
7 | Alzheimer's Disease Assistance Centers, as designated by | ||||||
8 | the Alzheimer's Disease Assistance Act and identified in | ||||||
9 | the Department of Public Health's Alzheimer's Disease | ||||||
10 | State Plan dated December 2016, shall be paid an | ||||||
11 | Alzheimer's treatment access payment equal to the product | ||||||
12 | of the qualifying hospital's State Fiscal Year 2018 total | ||||||
13 | inpatient fee-for-service days multiplied by the | ||||||
14 | applicable Alzheimer's treatment rate of $226.30 for | ||||||
15 | hospitals located in Cook County and $116.21 for hospitals | ||||||
16 | located outside Cook County. | ||||||
17 | (e) The Department shall require managed care | ||||||
18 | organizations (MCOs) to make directed payments and | ||||||
19 | pass-through payments according to this Section. Each calendar | ||||||
20 | year, the Department shall require MCOs to pay the maximum | ||||||
21 | amount out of these funds as allowed as pass-through payments | ||||||
22 | under federal regulations. The Department shall require MCOs | ||||||
23 | to make such pass-through payments as specified in this | ||||||
24 | Section. The Department shall require the MCOs to pay the | ||||||
25 | remaining amounts as directed Payments as specified in this | ||||||
26 | Section. The Department shall issue payments to the |
| |||||||
| |||||||
1 | Comptroller by the seventh business day of each month for all | ||||||
2 | MCOs that are sufficient for MCOs to make the directed | ||||||
3 | payments and pass-through payments according to this Section. | ||||||
4 | The Department shall require the MCOs to make pass-through | ||||||
5 | payments and directed payments using electronic funds | ||||||
6 | transfers (EFT), if the hospital provides the information | ||||||
7 | necessary to process such EFTs, in accordance with directions | ||||||
8 | provided monthly by the Department, within 7 business days of | ||||||
9 | the date the funds are paid to the MCOs, as indicated by the | ||||||
10 | "Paid Date" on the website of the Office of the Comptroller if | ||||||
11 | the funds are paid by EFT and the MCOs have received directed | ||||||
12 | payment instructions. If funds are not paid through the | ||||||
13 | Comptroller by EFT, payment must be made within 7 business | ||||||
14 | days of the date actually received by the MCO. The MCO will be | ||||||
15 | considered to have paid the pass-through payments when the | ||||||
16 | payment remittance number is generated or the date the MCO | ||||||
17 | sends the check to the hospital, if EFT information is not | ||||||
18 | supplied. If an MCO is late in paying a pass-through payment or | ||||||
19 | directed payment as required under this Section (including any | ||||||
20 | extensions granted by the Department), it shall pay a penalty, | ||||||
21 | unless waived by the Department for reasonable cause, to the | ||||||
22 | Department equal to 5% of the amount of the pass-through | ||||||
23 | payment or directed payment not paid on or before the due date | ||||||
24 | plus 5% of the portion thereof remaining unpaid on the last day | ||||||
25 | of each 30-day period thereafter. Payments to MCOs that would | ||||||
26 | be paid consistent with actuarial certification and enrollment |
| |||||||
| |||||||
1 | in the absence of the increased capitation payments under this | ||||||
2 | Section shall not be reduced as a consequence of payments made | ||||||
3 | under this subsection. The Department shall publish and | ||||||
4 | maintain on its website for a period of no less than 8 calendar | ||||||
5 | quarters, the quarterly calculation of directed payments and | ||||||
6 | pass-through payments owed to each hospital from each MCO. All | ||||||
7 | calculations and reports shall be posted no later than the | ||||||
8 | first day of the quarter for which the payments are to be | ||||||
9 | issued. | ||||||
10 | (f)(1) For purposes of allocating the funds included in | ||||||
11 | capitation payments to MCOs, Illinois hospitals shall be | ||||||
12 | divided into the following classes as defined in | ||||||
13 | administrative rules: | ||||||
14 | (A) Critical access hospitals. | ||||||
15 | (B) Safety-net hospitals, except that stand-alone | ||||||
16 | children's hospitals that are not specialty children's | ||||||
17 | hospitals will not be included. | ||||||
18 | (C) Long term acute care hospitals. | ||||||
19 | (D) Freestanding psychiatric hospitals. | ||||||
20 | (E) Freestanding rehabilitation hospitals. | ||||||
21 | (F) High Medicaid hospitals. As used in this Section, | ||||||
22 | "high Medicaid hospital" means a general acute care | ||||||
23 | hospital that is not a safety-net hospital or critical | ||||||
24 | access hospital and that has a Medicaid Inpatient | ||||||
25 | Utilization Rate above 30% or a hospital that had over | ||||||
26 | 35,000 inpatient Medicaid days during the applicable |
| |||||||
| |||||||
1 | period. For the period July 1, 2020 through December 31, | ||||||
2 | 2020, the applicable period for the Medicaid Inpatient | ||||||
3 | Utilization Rate (MIUR) is the rate year 2020 MIUR and for | ||||||
4 | the number of inpatient days it is State fiscal year 2018. | ||||||
5 | Beginning in calendar year 2021, the Department shall use | ||||||
6 | the most recently determined MIUR, as defined in | ||||||
7 | subsection (h) of Section 5-5.02, and for the inpatient | ||||||
8 | day threshold, the State fiscal year ending 18 months | ||||||
9 | prior to the beginning of the calendar year. For purposes | ||||||
10 | of calculating MIUR under this Section, children's | ||||||
11 | hospitals and affiliated general acute care hospitals | ||||||
12 | shall be considered a single hospital. | ||||||
13 | (G) General acute care hospitals. As used under this | ||||||
14 | Section, "general acute care hospitals" means all other | ||||||
15 | Illinois hospitals not identified in subparagraphs (A) | ||||||
16 | through (F). | ||||||
17 | (2) Hospitals' qualification for each class shall be | ||||||
18 | assessed prior to the beginning of each calendar year and the | ||||||
19 | new class designation shall be effective January 1 of the next | ||||||
20 | year. The Department shall publish by rule the process for | ||||||
21 | establishing class determination. | ||||||
22 | (g) Fixed pool directed payments. Beginning July 1, 2020, | ||||||
23 | the Department shall issue payments to MCOs which shall be | ||||||
24 | used to issue directed payments to qualified Illinois | ||||||
25 | safety-net hospitals and critical access hospitals on a | ||||||
26 | monthly basis in accordance with this subsection. Prior to the |
| |||||||
| |||||||
1 | beginning of each Payout Quarter beginning July 1, 2020, the | ||||||
2 | Department shall use encounter claims data from the | ||||||
3 | Determination Quarter, accepted by the Department's Medicaid | ||||||
4 | Management Information System for inpatient and outpatient | ||||||
5 | services rendered by safety-net hospitals and critical access | ||||||
6 | hospitals to determine a quarterly uniform per unit add-on for | ||||||
7 | each hospital class. | ||||||
8 | (1) Inpatient per unit add-on. A quarterly uniform per | ||||||
9 | diem add-on shall be derived by dividing the quarterly | ||||||
10 | Inpatient Directed Payments Pool amount allocated to the | ||||||
11 | applicable hospital class by the total inpatient days | ||||||
12 | contained on all encounter claims received during the | ||||||
13 | Determination Quarter, for all hospitals in the class. | ||||||
14 | (A) Each hospital in the class shall have a | ||||||
15 | quarterly inpatient directed payment calculated that | ||||||
16 | is equal to the product of the number of inpatient days | ||||||
17 | attributable to the hospital used in the calculation | ||||||
18 | of the quarterly uniform class per diem add-on, | ||||||
19 | multiplied by the calculated applicable quarterly | ||||||
20 | uniform class per diem add-on of the hospital class. | ||||||
21 | (B) Each hospital shall be paid 1/3 of its | ||||||
22 | quarterly inpatient directed payment in each of the 3 | ||||||
23 | months of the Payout Quarter, in accordance with | ||||||
24 | directions provided to each MCO by the Department. | ||||||
25 | (2) Outpatient per unit add-on. A quarterly uniform | ||||||
26 | per claim add-on shall be derived by dividing the |
| |||||||
| |||||||
1 | quarterly Outpatient Directed Payments Pool amount | ||||||
2 | allocated to the applicable hospital class by the total | ||||||
3 | outpatient encounter claims received during the | ||||||
4 | Determination Quarter, for all hospitals in the class. | ||||||
5 | (A) Each hospital in the class shall have a | ||||||
6 | quarterly outpatient directed payment calculated that | ||||||
7 | is equal to the product of the number of outpatient | ||||||
8 | encounter claims attributable to the hospital used in | ||||||
9 | the calculation of the quarterly uniform class per | ||||||
10 | claim add-on, multiplied by the calculated applicable | ||||||
11 | quarterly uniform class per claim add-on of the | ||||||
12 | hospital class. | ||||||
13 | (B) Each hospital shall be paid 1/3 of its | ||||||
14 | quarterly outpatient directed payment in each of the 3 | ||||||
15 | months of the Payout Quarter, in accordance with | ||||||
16 | directions provided to each MCO by the Department. | ||||||
17 | (3) Each MCO shall pay each hospital the Monthly | ||||||
18 | Directed Payment as identified by the Department on its | ||||||
19 | quarterly determination report. | ||||||
20 | (4) Definitions. As used in this subsection: | ||||||
21 | (A) "Payout Quarter" means each 3 month calendar | ||||||
22 | quarter, beginning July 1, 2020. | ||||||
23 | (B) "Determination Quarter" means each 3 month | ||||||
24 | calendar quarter, which ends 3 months prior to the | ||||||
25 | first day of each Payout Quarter. | ||||||
26 | (5) For the period July 1, 2020 through December 2020, |
| |||||||
| |||||||
1 | the following amounts shall be allocated to the following | ||||||
2 | hospital class directed payment pools for the quarterly | ||||||
3 | development of a uniform per unit add-on: | ||||||
4 | (A) $2,894,500 for hospital inpatient services for | ||||||
5 | critical access hospitals. | ||||||
6 | (B) $4,294,374 for hospital outpatient services | ||||||
7 | for critical access hospitals. | ||||||
8 | (C) $29,109,330 for hospital inpatient services | ||||||
9 | for safety-net hospitals. | ||||||
10 | (D) $35,041,218 for hospital outpatient services | ||||||
11 | for safety-net hospitals. | ||||||
12 | (h) Fixed rate directed payments. Effective July 1, 2020, | ||||||
13 | the Department shall issue payments to MCOs which shall be | ||||||
14 | used to issue directed payments to Illinois hospitals not | ||||||
15 | identified in paragraph (g) on a monthly basis. Prior to the | ||||||
16 | beginning of each Payout Quarter beginning July 1, 2020, the | ||||||
17 | Department shall use encounter claims data from the | ||||||
18 | Determination Quarter, accepted by the Department's Medicaid | ||||||
19 | Management Information System for inpatient and outpatient | ||||||
20 | services rendered by hospitals in each hospital class | ||||||
21 | identified in paragraph (f) and not identified in paragraph | ||||||
22 | (g). For the period July 1, 2020 through December 2020, the | ||||||
23 | Department shall direct MCOs to make payments as follows: | ||||||
24 | (1) For general acute care hospitals an amount equal | ||||||
25 | to $1,750 multiplied by the hospital's category of service | ||||||
26 | 20 case mix index for the determination quarter multiplied |
| |||||||
| |||||||
1 | by the hospital's total number of inpatient admissions for | ||||||
2 | category of service 20 for the determination quarter. | ||||||
3 | (2) For general acute care hospitals an amount equal | ||||||
4 | to $160 multiplied by the hospital's category of service | ||||||
5 | 21 case mix index for the determination quarter multiplied | ||||||
6 | by the hospital's total number of inpatient admissions for | ||||||
7 | category of service 21 for the determination quarter. | ||||||
8 | (3) For general acute care hospitals an amount equal | ||||||
9 | to $80 multiplied by the hospital's category of service 22 | ||||||
10 | case mix index for the determination quarter multiplied by | ||||||
11 | the hospital's total number of inpatient admissions for | ||||||
12 | category of service 22 for the determination quarter. | ||||||
13 | (4) For general acute care hospitals an amount equal | ||||||
14 | to $375 multiplied by the hospital's category of service | ||||||
15 | 24 case mix index for the determination quarter multiplied | ||||||
16 | by the hospital's total number of category of service 24 | ||||||
17 | paid EAPG (EAPGs) for the determination quarter. | ||||||
18 | (5) For general acute care hospitals an amount equal | ||||||
19 | to $240 multiplied by the hospital's category of service | ||||||
20 | 27 and 28 case mix index for the determination quarter | ||||||
21 | multiplied by the hospital's total number of category of | ||||||
22 | service 27 and 28 paid EAPGs for the determination | ||||||
23 | quarter. | ||||||
24 | (6) For general acute care hospitals an amount equal | ||||||
25 | to $290 multiplied by the hospital's category of service | ||||||
26 | 29 case mix index for the determination quarter multiplied |
| |||||||
| |||||||
1 | by the hospital's total number of category of service 29 | ||||||
2 | paid EAPGs for the determination quarter. | ||||||
3 | (7) For high Medicaid hospitals an amount equal to | ||||||
4 | $1,800 multiplied by the hospital's category of service 20 | ||||||
5 | case mix index for the determination quarter multiplied by | ||||||
6 | the hospital's total number of inpatient admissions for | ||||||
7 | category of service 20 for the determination quarter. | ||||||
8 | (8) For high Medicaid hospitals an amount equal to | ||||||
9 | $160 multiplied by the hospital's category of service 21 | ||||||
10 | case mix index for the determination quarter multiplied by | ||||||
11 | the hospital's total number of inpatient admissions for | ||||||
12 | category of service 21 for the determination quarter. | ||||||
13 | (9) For high Medicaid hospitals an amount equal to $80 | ||||||
14 | multiplied by the hospital's category of service 22 case | ||||||
15 | mix index for the determination quarter multiplied by the | ||||||
16 | hospital's total number of inpatient admissions for | ||||||
17 | category of service 22 for the determination quarter. | ||||||
18 | (10) For high Medicaid hospitals an amount equal to | ||||||
19 | $400 multiplied by the hospital's category of service 24 | ||||||
20 | case mix index for the determination quarter multiplied by | ||||||
21 | the hospital's total number of category of service 24 paid | ||||||
22 | EAPG outpatient claims for the determination quarter. | ||||||
23 | (11) For high Medicaid hospitals an amount equal to | ||||||
24 | $240 multiplied by the hospital's category of service 27 | ||||||
25 | and 28 case mix index for the determination quarter | ||||||
26 | multiplied by the hospital's total number of category of |
| |||||||
| |||||||
1 | service 27 and 28 paid EAPGs for the determination | ||||||
2 | quarter. | ||||||
3 | (12) For high Medicaid hospitals an amount equal to | ||||||
4 | $290 multiplied by the hospital's category of service 29 | ||||||
5 | case mix index for the determination quarter multiplied by | ||||||
6 | the hospital's total number of category of service 29 paid | ||||||
7 | EAPGs for the determination quarter. | ||||||
8 | (13) For long term acute care hospitals the amount of | ||||||
9 | $495 multiplied by the hospital's total number of | ||||||
10 | inpatient days for the determination quarter. | ||||||
11 | (14) For psychiatric hospitals the amount of $210 | ||||||
12 | multiplied by the hospital's total number of inpatient | ||||||
13 | days for category of service 21 for the determination | ||||||
14 | quarter. | ||||||
15 | (15) For psychiatric hospitals the amount of $250 | ||||||
16 | multiplied by the hospital's total number of outpatient | ||||||
17 | claims for category of service 27 and 28 for the | ||||||
18 | determination quarter. | ||||||
19 | (16) For rehabilitation hospitals the amount of $410 | ||||||
20 | multiplied by the hospital's total number of inpatient | ||||||
21 | days for category of service 22 for the determination | ||||||
22 | quarter. | ||||||
23 | (17) For rehabilitation hospitals the amount of $100 | ||||||
24 | multiplied by the hospital's total number of outpatient | ||||||
25 | claims for category of service 29 for the determination | ||||||
26 | quarter. |
| |||||||
| |||||||
1 | (18) Each hospital shall be paid 1/3 of their | ||||||
2 | quarterly inpatient and outpatient directed payment in | ||||||
3 | each of the 3 months of the Payout Quarter, in accordance | ||||||
4 | with directions provided to each MCO by the Department. | ||||||
5 | (19) Each MCO shall pay each hospital the Monthly | ||||||
6 | Directed Payment amount as identified by the Department on | ||||||
7 | its quarterly determination report. | ||||||
8 | Notwithstanding any other provision of this subsection, if | ||||||
9 | the Department determines that the actual total hospital | ||||||
10 | utilization data that is used to calculate the fixed rate | ||||||
11 | directed payments is substantially different than anticipated | ||||||
12 | when the rates in this subsection were initially determined | ||||||
13 | (for unforeseeable circumstances such as the COVID-19 | ||||||
14 | pandemic), the Department may adjust the rates specified in | ||||||
15 | this subsection so that the total directed payments | ||||||
16 | approximate the total spending amount anticipated when the | ||||||
17 | rates were initially established. | ||||||
18 | Definitions. As used in this subsection: | ||||||
19 | (A) "Payout Quarter" means each calendar quarter, | ||||||
20 | beginning July 1, 2020. | ||||||
21 | (B) "Determination Quarter" means each calendar | ||||||
22 | quarter which ends 3 months prior to the first day of | ||||||
23 | each Payout Quarter. | ||||||
24 | (C) "Case mix index" means a hospital specific | ||||||
25 | calculation. For inpatient claims the case mix index | ||||||
26 | is calculated each quarter by summing the relative |
| |||||||
| |||||||
1 | weight of all inpatient Diagnosis-Related Group (DRG) | ||||||
2 | claims for a category of service in the applicable | ||||||
3 | Determination Quarter and dividing the sum by the | ||||||
4 | number of sum total of all inpatient DRG admissions | ||||||
5 | for the category of service for the associated claims. | ||||||
6 | The case mix index for outpatient claims is calculated | ||||||
7 | each quarter by summing the relative weight of all | ||||||
8 | paid EAPGs in the applicable Determination Quarter and | ||||||
9 | dividing the sum by the sum total of paid EAPGs for the | ||||||
10 | associated claims. | ||||||
11 | (i) Beginning January 1, 2021, the rates for directed | ||||||
12 | payments shall be recalculated in order to spend the | ||||||
13 | additional funds for directed payments that result from | ||||||
14 | reduction in the amount of pass-through payments allowed under | ||||||
15 | federal regulations. The additional funds for directed | ||||||
16 | payments shall be allocated proportionally to each class of | ||||||
17 | hospitals based on that class' proportion of services. | ||||||
18 | (j) Pass-through payments. | ||||||
19 | (1) For the period July 1, 2020 through December 31, | ||||||
20 | 2020, the Department shall assign quarterly pass-through | ||||||
21 | payments to each class of hospitals equal to one-fourth of | ||||||
22 | the following annual allocations: | ||||||
23 | (A) $390,487,095 to safety-net hospitals. | ||||||
24 | (B) $62,553,886 to critical access hospitals. | ||||||
25 | (C) $345,021,438 to high Medicaid hospitals. | ||||||
26 | (D) $551,429,071 to general acute care hospitals. |
| |||||||
| |||||||
1 | (E) $27,283,870 to long term acute care hospitals. | ||||||
2 | (F) $40,825,444 to freestanding psychiatric | ||||||
3 | hospitals. | ||||||
4 | (G) $9,652,108 to freestanding rehabilitation | ||||||
5 | hospitals. | ||||||
6 | (2) The pass-through payments shall at a minimum | ||||||
7 | ensure hospitals receive a total amount of monthly | ||||||
8 | payments under this Section as received in calendar year | ||||||
9 | 2019 in accordance with this Article and paragraph (1) of | ||||||
10 | subsection (d-5) of Section 14-12, exclusive of amounts | ||||||
11 | received through payments referenced in subsection (b). | ||||||
12 | (3) For the calendar year beginning January 1, 2021, | ||||||
13 | and each calendar year thereafter, each hospital's | ||||||
14 | pass-through payment amount shall be reduced | ||||||
15 | proportionally to the reduction of all pass-through | ||||||
16 | payments required by federal regulations. | ||||||
17 | (k) At least 30 days prior to each calendar year, the | ||||||
18 | Department shall notify each hospital of changes to the | ||||||
19 | payment methodologies in this Section, including, but not | ||||||
20 | limited to, changes in the fixed rate directed payment rates, | ||||||
21 | the aggregate pass-through payment amount for all hospitals, | ||||||
22 | and the hospital's pass-through payment amount for the | ||||||
23 | upcoming calendar year. | ||||||
24 | (l) Notwithstanding any other provisions of this Section, | ||||||
25 | the Department may adopt rules to change the methodology for | ||||||
26 | directed and pass-through payments as set forth in this |
| |||||||
| |||||||
1 | Section, but only to the extent necessary to obtain federal | ||||||
2 | approval of a necessary State Plan amendment or Directed | ||||||
3 | Payment Preprint or to otherwise conform to federal law or | ||||||
4 | federal regulation. | ||||||
5 | (m) As used in this subsection, "managed care | ||||||
6 | organization" or "MCO" means an entity which contracts with | ||||||
7 | the Department to provide services where payment for medical | ||||||
8 | services is made on a capitated basis, excluding contracted | ||||||
9 | entities for dual eligible or Department of Children and | ||||||
10 | Family Services youth populations.
| ||||||
11 | (n) In order to address the escalating infant mortality | ||||||
12 | rates among minority communities in Illinois, the State shall, | ||||||
13 | subject to appropriation, create a pool of funding of at least | ||||||
14 | $50,000,000 annually to be disbursed among safety-net | ||||||
15 | hospitals that maintain perinatal designation from the | ||||||
16 | Department of Public Health. The funding shall be used to | ||||||
17 | preserve or enhance OB/GYN services or other specialty | ||||||
18 | services at the receiving hospital, with the distribution of | ||||||
19 | funding to be established by rule and with consideration to | ||||||
20 | perinatal hospitals with safe birthing levels and quality | ||||||
21 | metrics for healthy mothers and babies. | ||||||
22 | (o) In order to address the growing challenges of | ||||||
23 | providing stable access to healthcare in rural Illinois, | ||||||
24 | including perinatal services, behavioral healthcare including | ||||||
25 | substance use disorder services (SUDs) and other specialty | ||||||
26 | services, and to expand access to telehealth services among |
| |||||||
| |||||||
1 | rural communities in Illinois, the Department of Healthcare | ||||||
2 | and Family Services, subject to appropriation, shall | ||||||
3 | administer a program to provide at least $10,000,000 in | ||||||
4 | financial support annually to critical access hospitals for | ||||||
5 | delivery of perinatal and OB/GYN services, behavioral | ||||||
6 | healthcare including SUDS, other specialty services and | ||||||
7 | telehealth services. The funding shall be used to preserve or | ||||||
8 | enhance perinatal and OB/GYN services, behavioral healthcare | ||||||
9 | including SUDS, other specialty services, as well as the | ||||||
10 | explanation of telehealth services by the receiving hospital, | ||||||
11 | with the distribution of funding to be established by rule. | ||||||
12 | (Source: P.A. 101-650, eff. 7-7-20; 102-4, eff. 4-27-21.) | ||||||
13 | (305 ILCS 5/5A-17) | ||||||
14 | Sec. 5A-17. Recovery of payments; liens. | ||||||
15 | (a) As a condition of receiving payments pursuant to | ||||||
16 | subsections (d) and (k) of Section 5A-12.7 for State Fiscal | ||||||
17 | Year 2021, a for-profit general acute care hospital that | ||||||
18 | ceases to provide hospital services before July 1, 2021 and | ||||||
19 | within 12 months of a change in the hospital's ownership | ||||||
20 | status from not-for-profit to investor owned, shall be | ||||||
21 | obligated to pay to the Department an amount equal to the | ||||||
22 | payments received pursuant to subsections (d) and (k) of | ||||||
23 | Section 5A-12.7 since the change in ownership status to the | ||||||
24 | cessation of hospital services. The obligated amount shall be | ||||||
25 | due immediately and must be paid to the Department within 10 |
| |||||||
| |||||||
1 | days of ceasing to provide services or pursuant to a payment | ||||||
2 | plan approved by the Department unless the hospital requests a | ||||||
3 | hearing under paragraph (d) of this Section. The obligation | ||||||
4 | under this Section shall not apply to a hospital that ceases to | ||||||
5 | provide services under circumstances that include: | ||||||
6 | implementation of a transformation project approved by the | ||||||
7 | Department under subsection (d-5) of Section 14-12; | ||||||
8 | emergencies as declared by federal, State, or local | ||||||
9 | government; actions approved or required by federal, State, or | ||||||
10 | local government; actions taken in compliance with the | ||||||
11 | Illinois Health Facilities Planning Act; or other | ||||||
12 | circumstances beyond the control of the hospital provider or | ||||||
13 | for the benefit of the community previously served by the | ||||||
14 | hospital, as determined on a case-by-case basis by the | ||||||
15 | Department. | ||||||
16 | (a-5) For State Fiscal Year 2022, a general acute care | ||||||
17 | hospital that ceases to provide hospital services before July | ||||||
18 | 1, 2022 and within 12 months of a change in the hospital’s | ||||||
19 | ownership status that was approved by the Health Facilities | ||||||
20 | Services Review Board between March 1, 2021 and March 31, | ||||||
21 | 2021, shall be obligated to pay to the Department an amount | ||||||
22 | equal to the payments received in State Fiscal Year 2022 | ||||||
23 | pursuant to subsections (d) and (k) of Section 5A-12.7 since | ||||||
24 | the change in ownership status to the cessation of hospital | ||||||
25 | services. The obligated amount shall be due immediately and | ||||||
26 | must be paid to the Department within 30 days of ceasing to |
| |||||||
| |||||||
1 | provide services or pursuant to a payment plan approved by the | ||||||
2 | Department unless the hospital requests a proceeding under | ||||||
3 | paragraph (b) of this Section. The obligation under this | ||||||
4 | Section shall not apply to a hospital that ceases to provide | ||||||
5 | services under circumstances that include: implementation of a | ||||||
6 | transformation project approved by the Department under | ||||||
7 | subsection (d-5) of Section 14-12; emergencies as declared by | ||||||
8 | federal, State, or local government; actions approved or | ||||||
9 | required by federal, State, or local government; actions taken | ||||||
10 | in compliance with the Illinois Health Facilities Planning | ||||||
11 | Act; or other circumstances beyond the control of the hospital | ||||||
12 | provider or for the benefit of the community previously served | ||||||
13 | by the hospital, as determined on a case-by-case basis by the | ||||||
14 | Department. | ||||||
15 | (b) The Illinois Department shall administer and enforce | ||||||
16 | this Section and collect the obligations imposed under this | ||||||
17 | Section using procedures employed in its administration of | ||||||
18 | this Code generally. The Illinois Department, its Director, | ||||||
19 | and every hospital provider subject to this Section shall have | ||||||
20 | the following powers, duties, and rights: | ||||||
21 | (1) The Illinois Department may initiate either | ||||||
22 | administrative or judicial proceedings, or both, to | ||||||
23 | enforce the provisions of this Section. Administrative | ||||||
24 | enforcement proceedings initiated hereunder shall be | ||||||
25 | governed by the Illinois Department's administrative | ||||||
26 | rules. Judicial enforcement proceedings initiated in |
| |||||||
| |||||||
1 | accordance with this Section shall be governed by the | ||||||
2 | rules of procedure applicable in the courts of this State. | ||||||
3 | (2) No proceedings for collection, refund, credit, or | ||||||
4 | other adjustment of an amount payable under this Section | ||||||
5 | shall be issued more than 3 years after the due date of the | ||||||
6 | obligation, except in the case of an extended period | ||||||
7 | agreed to in writing by the Illinois Department and the | ||||||
8 | hospital provider before the expiration of this limitation | ||||||
9 | period. | ||||||
10 | (3) Any unpaid obligation under this Section shall | ||||||
11 | become a lien upon the assets of the hospital. If any | ||||||
12 | hospital provider sells or transfers the major part of any | ||||||
13 | one or more of (i) the real property and improvements, | ||||||
14 | (ii) the machinery and equipment, or (iii) the furniture | ||||||
15 | or fixtures of any hospital that is subject to the | ||||||
16 | provisions of this Section, the seller or transferor shall | ||||||
17 | pay the Illinois Department the amount of any obligation | ||||||
18 | due from it under this Section up to the date of the sale | ||||||
19 | or transfer. If the seller or transferor fails to pay any | ||||||
20 | amount due under this Section, the purchaser or transferee | ||||||
21 | of such asset shall be liable for the amount of the | ||||||
22 | obligation up to the amount of the reasonable value of the | ||||||
23 | property acquired by the purchaser or transferee. The | ||||||
24 | purchaser or transferee shall continue to be liable until | ||||||
25 | the purchaser or transferee pays the full amount of the | ||||||
26 | obligation up to the amount of the reasonable value of the |
| |||||||
| |||||||
1 | property acquired by the purchaser or transferee or until | ||||||
2 | the purchaser or transferee receives from the Illinois | ||||||
3 | Department a certificate showing that such assessment, | ||||||
4 | penalty, and interest have been paid or a certificate from | ||||||
5 | the Illinois Department showing that no amount is due from | ||||||
6 | the seller or transferor under this Section. | ||||||
7 | (c) In addition to any other remedy provided for, the | ||||||
8 | Illinois Department may collect an unpaid obligation by | ||||||
9 | withholding, as payment of the amount due, reimbursements or | ||||||
10 | other amounts otherwise payable by the Illinois Department to | ||||||
11 | the hospital provider.
| ||||||
12 | (Source: P.A. 101-650, eff. 7-7-20.) | ||||||
13 | ARTICLE 11. EDGE CREDIT | ||||||
14 | Section 11-5. The Department of Commerce and Economic | ||||||
15 | Opportunity Law of the
Civil Administrative Code of Illinois | ||||||
16 | is amended by adding Section 605-1070 as follows: | ||||||
17 | (20 ILCS 605/605-1070 new) | ||||||
18 | Sec. 605-1070. Rulemaking authority for EDGE Credit; | ||||||
19 | sunset extensions for expiring credits; disaster declaration. | ||||||
20 | The Department shall adopt rules, in consultation with the | ||||||
21 | Department of Revenue, to identify any and all Economic | ||||||
22 | Development for a Growing Economy (EDGE) tax credits that are | ||||||
23 | earned, existing, and unused by a taxpayer in any tax year |
| |||||||
| |||||||
1 | where there is a statewide COVID-19 public health emergency, | ||||||
2 | as evidenced by an effective disaster declaration of the | ||||||
3 | Governor covering all counties in the State. The rules adopted | ||||||
4 | by the Department shall allow for the extension of credits, | ||||||
5 | for at least 5 years and up to 10 years after the last | ||||||
6 | statewide COVID-19 related disaster declaration has ended, | ||||||
7 | that are earned, existing, or set to expire during a tax year | ||||||
8 | where there is a statewide COVID-19 public health emergency as | ||||||
9 | evidenced by an effective disaster declaration of the Governor | ||||||
10 | covering all counties. In order for a credit to be extended a | ||||||
11 | taxpayer shall provide evidence, in a form prescribed by the | ||||||
12 | Department, that the taxpayer was or will be unable to utilize | ||||||
13 | credits due to the COVID-19 public health emergency. | ||||||
14 | Section 11-10. The Illinois Income Tax Act is amended by | ||||||
15 | changing Section 211 as follows:
| ||||||
16 | (35 ILCS 5/211)
| ||||||
17 | Sec. 211. Economic Development for a Growing Economy Tax | ||||||
18 | Credit. For tax years beginning on or after January 1, 1999, a | ||||||
19 | Taxpayer
who has entered into an Agreement (including a New | ||||||
20 | Construction EDGE Agreement) under the Economic Development | ||||||
21 | for a Growing
Economy Tax Credit Act is entitled to a credit | ||||||
22 | against the taxes imposed
under subsections (a) and (b) of | ||||||
23 | Section 201 of this Act in an amount to be
determined in the | ||||||
24 | Agreement. If the Taxpayer is a partnership or Subchapter
S |
| |||||||
| |||||||
1 | corporation, the credit shall be allowed to the partners or | ||||||
2 | shareholders in
accordance with the determination of income | ||||||
3 | and distributive share of income
under Sections 702 and 704 | ||||||
4 | and subchapter S of the Internal Revenue Code.
The Department, | ||||||
5 | in cooperation with the Department
of Commerce and Economic | ||||||
6 | Opportunity, shall prescribe rules to enforce and
administer | ||||||
7 | the provisions of this Section. This Section is
exempt from | ||||||
8 | the provisions of Section 250 of this Act.
| ||||||
9 | The credit shall be subject to the conditions set forth in
| ||||||
10 | the Agreement and the following limitations:
| ||||||
11 | (1) The tax credit shall not exceed the Incremental | ||||||
12 | Income Tax
(as defined in Section 5-5 of the Economic | ||||||
13 | Development for a Growing Economy
Tax Credit Act) with | ||||||
14 | respect to the project; additionally, the New Construction | ||||||
15 | EDGE Credit shall not exceed the New Construction EDGE | ||||||
16 | Incremental Income Tax (as defined in Section 5-5 of the | ||||||
17 | Economic Development for a Growing Economy Tax Credit | ||||||
18 | Act).
| ||||||
19 | (2) The amount of the credit allowed during the tax | ||||||
20 | year plus the sum of
all amounts allowed in prior years | ||||||
21 | shall not exceed 100% of the aggregate
amount expended by | ||||||
22 | the Taxpayer during all prior tax years on approved costs
| ||||||
23 | defined by Agreement.
| ||||||
24 | (3) The amount of the credit shall be determined on an | ||||||
25 | annual
basis. Except as applied in a carryover year | ||||||
26 | pursuant to Section 211(4) of
this Act, the credit may not |
| |||||||
| |||||||
1 | be applied against any State
income tax liability in more | ||||||
2 | than 10 taxable
years; provided, however, that (i) an | ||||||
3 | eligible business certified by the
Department of Commerce | ||||||
4 | and Economic Opportunity under the Corporate Headquarters
| ||||||
5 | Relocation Act may not
apply the credit against any of its | ||||||
6 | State income tax liability in more than 15
taxable years
| ||||||
7 | and (ii) credits allowed to that eligible business are | ||||||
8 | subject to the
conditions
and requirements set forth in | ||||||
9 | Sections 5-35 and 5-45 of the Economic
Development for a | ||||||
10 | Growing Economy Tax Credit Act and Section 5-51 as | ||||||
11 | applicable to New Construction EDGE Credits.
| ||||||
12 | (4) The credit may not exceed the amount of taxes | ||||||
13 | imposed pursuant to
subsections (a) and (b) of Section 201 | ||||||
14 | of this Act. Any credit
that is unused in the year the | ||||||
15 | credit is computed may be carried forward and
applied to | ||||||
16 | the tax liability of the 5 taxable years following the | ||||||
17 | excess credit
year , except as otherwise provided under | ||||||
18 | paragraph (4.5) of this Section . The credit shall be | ||||||
19 | applied to the earliest year for which there is a
tax | ||||||
20 | liability. If there are credits from more than one tax | ||||||
21 | year that are
available to offset a liability, the earlier | ||||||
22 | credit shall be applied first.
| ||||||
23 | (4.5) The Department of Commerce and Economic | ||||||
24 | Opportunity, in consultation with the Department of | ||||||
25 | Revenue, shall adopt rules to extend the sunset of any | ||||||
26 | earned, existing, or unused credit as provided for in |
| |||||||
| |||||||
1 | Section 605-1055 of the Department of Commerce and | ||||||
2 | Economic Opportunity Law of the
Civil Administrative Code | ||||||
3 | of Illinois. | ||||||
4 | (5) No credit shall be allowed with respect to any | ||||||
5 | Agreement for any
taxable year ending after the | ||||||
6 | Noncompliance Date. Upon receiving notification
by the | ||||||
7 | Department of Commerce and Economic Opportunity of the | ||||||
8 | noncompliance of a
Taxpayer with an Agreement, the | ||||||
9 | Department shall notify the Taxpayer that no
credit is | ||||||
10 | allowed with respect to that Agreement for any taxable | ||||||
11 | year ending
after the Noncompliance Date, as stated in | ||||||
12 | such notification. If any credit
has been allowed with | ||||||
13 | respect to an Agreement for a taxable year ending after
| ||||||
14 | the Noncompliance Date for that Agreement, any refund paid | ||||||
15 | to the
Taxpayer for that taxable year shall, to the extent | ||||||
16 | of that credit allowed, be
an erroneous refund within the | ||||||
17 | meaning of Section 912 of this Act.
| ||||||
18 | (6) For purposes of this Section, the terms | ||||||
19 | "Agreement", "Incremental
Income Tax", "New Construction | ||||||
20 | EDGE Agreement", "New Construction EDGE Credit", "New | ||||||
21 | Construction EDGE Incremental Income Tax", and | ||||||
22 | "Noncompliance Date" have the same meaning as when used
in | ||||||
23 | the Economic Development for a Growing Economy Tax Credit | ||||||
24 | Act.
| ||||||
25 | (Source: P.A. 101-9, eff. 6-5-19.)
|
| |||||||
| |||||||
1 | Section 11-15. The Economic Development for a Growing | ||||||
2 | Economy Tax Credit Act is amended by changing Section 5-45 as | ||||||
3 | follows:
| ||||||
4 | (35 ILCS 10/5-45)
| ||||||
5 | Sec. 5-45. Amount and duration of the credit.
| ||||||
6 | (a) The Department shall
determine the amount and
duration | ||||||
7 | of the credit awarded under this Act. The duration of the
| ||||||
8 | credit may not exceed 10 taxable years.
The credit may be | ||||||
9 | stated as
a percentage of the Incremental Income Tax | ||||||
10 | attributable
to the applicant's project and may include a | ||||||
11 | fixed dollar limitation.
| ||||||
12 | (b) Notwithstanding subsection (a),
and except as the | ||||||
13 | credit may be applied in a carryover year pursuant to Section
| ||||||
14 | 211(4) of the Illinois Income Tax Act, the credit may be | ||||||
15 | applied against the
State income tax liability in more than 10 | ||||||
16 | taxable years but not in more than
15 taxable years for an | ||||||
17 | eligible business
that (i) qualifies under this Act
and the | ||||||
18 | Corporate Headquarters Relocation Act and has in fact | ||||||
19 | undertaken a
qualifying project within the time frame | ||||||
20 | specified by the Department of
Commerce and Economic | ||||||
21 | Opportunity under that Act, and (ii) applies against its
State | ||||||
22 | income tax liability, during the entire 15-year
period, no | ||||||
23 | more than 60% of the maximum
credit per year that would | ||||||
24 | otherwise be available under this Act.
| ||||||
25 | (c) Nothing in this Section shall prevent the Department, |
| |||||||
| |||||||
1 | in consultation with the Department of Revenue, from adopting | ||||||
2 | rules to extend the sunset of any earned, existing, and unused | ||||||
3 | tax credit or credits a taxpayer may be in possession of, as | ||||||
4 | provided for in Section 605-1055 of the Department of Commerce | ||||||
5 | and Economic Opportunity Law of the Civil Administrative Code | ||||||
6 | of Illinois, notwithstanding the carry-forward provisions | ||||||
7 | pursuant to paragraph (4) of Section 211 of the Illinois | ||||||
8 | Income Tax Act. | ||||||
9 | (Source: P.A. 94-793, eff. 5-19-06.)
| ||||||
10 | ARTICLE 12. PENSION CODE | ||||||
11 | Section 12-5. The Illinois Pension Code is amended by | ||||||
12 | changing Sections 1-160, 15-155, 15-198, 16-133, 16-158, and | ||||||
13 | 16-203 as follows:
| ||||||
14 | (40 ILCS 5/1-160)
| ||||||
15 | Sec. 1-160. Provisions applicable to new hires. | ||||||
16 | (a) The provisions of this Section apply to a person who, | ||||||
17 | on or after January 1, 2011, first becomes a member or a | ||||||
18 | participant under any reciprocal retirement system or pension | ||||||
19 | fund established under this Code, other than a retirement | ||||||
20 | system or pension fund established under Article 2, 3, 4, 5, 6, | ||||||
21 | 15 or 18 of this Code, notwithstanding any other provision of | ||||||
22 | this Code to the contrary, but do not apply to any self-managed | ||||||
23 | plan established under this Code, to any person with respect |
| |||||||
| |||||||
1 | to service as a sheriff's law enforcement employee under | ||||||
2 | Article 7, or to any participant of the retirement plan | ||||||
3 | established under Section 22-101. Notwithstanding anything to | ||||||
4 | the contrary in this Section, for purposes of this Section, a | ||||||
5 | person who participated in a retirement system under Article | ||||||
6 | 15 prior to January 1, 2011 shall be deemed a person who first | ||||||
7 | became a member or participant prior to January 1, 2011 under | ||||||
8 | any retirement system or pension fund subject to this Section. | ||||||
9 | The changes made to this Section by Public Act 98-596 are a | ||||||
10 | clarification of existing law and are intended to be | ||||||
11 | retroactive to January 1, 2011 (the effective date of Public | ||||||
12 | Act 96-889), notwithstanding the provisions of Section 1-103.1 | ||||||
13 | of this Code. | ||||||
14 | This Section does not apply to a person who first becomes a | ||||||
15 | noncovered employee under Article 14 on or after the | ||||||
16 | implementation date of the plan created under Section 1-161 | ||||||
17 | for that Article, unless that person elects under subsection | ||||||
18 | (b) of Section 1-161 to instead receive the benefits provided | ||||||
19 | under this Section and the applicable provisions of that | ||||||
20 | Article. | ||||||
21 | This Section does not apply to a person who first becomes a | ||||||
22 | member or participant under Article 16 on or after the | ||||||
23 | implementation date of the plan created under Section 1-161 | ||||||
24 | for that Article, unless that person elects under subsection | ||||||
25 | (b) of Section 1-161 to instead receive the benefits provided | ||||||
26 | under this Section and the applicable provisions of that |
| |||||||
| |||||||
1 | Article. | ||||||
2 | This Section does not apply to a person who elects under | ||||||
3 | subsection (c-5) of Section 1-161 to receive the benefits | ||||||
4 | under Section 1-161. | ||||||
5 | This Section does not apply to a person who first becomes a | ||||||
6 | member or participant of an affected pension fund on or after 6 | ||||||
7 | months after the resolution or ordinance date, as defined in | ||||||
8 | Section 1-162, unless that person elects under subsection (c) | ||||||
9 | of Section 1-162 to receive the benefits provided under this | ||||||
10 | Section and the applicable provisions of the Article under | ||||||
11 | which he or she is a member or participant. | ||||||
12 | (b) "Final average salary" means , except as otherwise | ||||||
13 | provided in this subsection, the average monthly (or annual) | ||||||
14 | salary obtained by dividing the total salary or earnings | ||||||
15 | calculated under the Article applicable to the member or | ||||||
16 | participant during the 96 consecutive months (or 8 consecutive | ||||||
17 | years) of service within the last 120 months (or 10 years) of | ||||||
18 | service in which the total salary or earnings calculated under | ||||||
19 | the applicable Article was the highest by the number of months | ||||||
20 | (or years) of service in that period. For the purposes of a | ||||||
21 | person who first becomes a member or participant of any | ||||||
22 | retirement system or pension fund to which this Section | ||||||
23 | applies on or after January 1, 2011, in this Code, "final | ||||||
24 | average salary" shall be substituted for the following: | ||||||
25 | (1) In Article 7 (except for service as sheriff's law | ||||||
26 | enforcement employees), "final rate of earnings". |
| |||||||
| |||||||
1 | (2) In Articles 8, 9, 10, 11, and 12, "highest average | ||||||
2 | annual salary for any 4 consecutive years within the last | ||||||
3 | 10 years of service immediately preceding the date of | ||||||
4 | withdrawal". | ||||||
5 | (3) In Article 13, "average final salary". | ||||||
6 | (4) In Article 14, "final average compensation". | ||||||
7 | (5) In Article 17, "average salary". | ||||||
8 | (6) In Section 22-207, "wages or salary received by | ||||||
9 | him at the date of retirement or discharge". | ||||||
10 | A member of the Teachers' Retirement System of the State | ||||||
11 | of Illinois who retires on or after June 1, 2021 and for whom | ||||||
12 | the 2020-2021 school year is used in the calculation of the | ||||||
13 | member's final average salary shall use the higher of the | ||||||
14 | following for the purpose of determining the member's final | ||||||
15 | average salary: | ||||||
16 | (A) the amount otherwise calculated under the first | ||||||
17 | paragraph of this subsection; or | ||||||
18 | (B) an amount calculated by the Teachers' Retirement | ||||||
19 | System of the State of Illinois using the average of the | ||||||
20 | monthly (or annual) salary obtained by dividing the total | ||||||
21 | salary or earnings calculated under Article 16 applicable | ||||||
22 | to the member or participant during the 96 months (or 8 | ||||||
23 | years) of service within the last 120 months (or 10 years) | ||||||
24 | of service in which the total salary or earnings | ||||||
25 | calculated under the Article was the highest by the number | ||||||
26 | of months (or years) of service in that period. |
| |||||||
| |||||||
1 | (b-5) Beginning on January 1, 2011, for all purposes under | ||||||
2 | this Code (including without limitation the calculation of | ||||||
3 | benefits and employee contributions), the annual earnings, | ||||||
4 | salary, or wages (based on the plan year) of a member or | ||||||
5 | participant to whom this Section applies shall not exceed | ||||||
6 | $106,800; however, that amount shall annually thereafter be | ||||||
7 | increased by the lesser of (i) 3% of that amount, including all | ||||||
8 | previous adjustments, or (ii) one-half the annual unadjusted | ||||||
9 | percentage increase (but not less than zero) in the consumer | ||||||
10 | price index-u
for the 12 months ending with the September | ||||||
11 | preceding each November 1, including all previous adjustments. | ||||||
12 | For the purposes of this Section, "consumer price index-u" | ||||||
13 | means
the index published by the Bureau of Labor Statistics of | ||||||
14 | the United States
Department of Labor that measures the | ||||||
15 | average change in prices of goods and
services purchased by | ||||||
16 | all urban consumers, United States city average, all
items, | ||||||
17 | 1982-84 = 100. The new amount resulting from each annual | ||||||
18 | adjustment
shall be determined by the Public Pension Division | ||||||
19 | of the Department of Insurance and made available to the | ||||||
20 | boards of the retirement systems and pension funds by November | ||||||
21 | 1 of each year. | ||||||
22 | (c) A member or participant is entitled to a retirement
| ||||||
23 | annuity upon written application if he or she has attained age | ||||||
24 | 67 (beginning January 1, 2015, age 65 with respect to service | ||||||
25 | under Article 12 of this Code that is subject to this Section) | ||||||
26 | and has at least 10 years of service credit and is otherwise |
| |||||||
| |||||||
1 | eligible under the requirements of the applicable Article. | ||||||
2 | A member or participant who has attained age 62 (beginning | ||||||
3 | January 1, 2015, age 60 with respect to service under Article | ||||||
4 | 12 of this Code that is subject to this Section) and has at | ||||||
5 | least 10 years of service credit and is otherwise eligible | ||||||
6 | under the requirements of the applicable Article may elect to | ||||||
7 | receive the lower retirement annuity provided
in subsection | ||||||
8 | (d) of this Section. | ||||||
9 | (c-5) A person who first becomes a member or a participant | ||||||
10 | subject to this Section on or after July 6, 2017 (the effective | ||||||
11 | date of Public Act 100-23), notwithstanding any other | ||||||
12 | provision of this Code to the contrary, is entitled to a | ||||||
13 | retirement annuity under Article 8 or Article 11 upon written | ||||||
14 | application if he or she has attained age 65 and has at least | ||||||
15 | 10 years of service credit and is otherwise eligible under the | ||||||
16 | requirements of Article 8 or Article 11 of this Code, | ||||||
17 | whichever is applicable. | ||||||
18 | (d) The retirement annuity of a member or participant who | ||||||
19 | is retiring after attaining age 62 (beginning January 1, 2015, | ||||||
20 | age 60 with respect to service under Article 12 of this Code | ||||||
21 | that is subject to this Section) with at least 10 years of | ||||||
22 | service credit shall be reduced by one-half
of 1% for each full | ||||||
23 | month that the member's age is under age 67 (beginning January | ||||||
24 | 1, 2015, age 65 with respect to service under Article 12 of | ||||||
25 | this Code that is subject to this Section). | ||||||
26 | (d-5) The retirement annuity payable under Article 8 or |
| |||||||
| |||||||
1 | Article 11 to an eligible person subject to subsection (c-5) | ||||||
2 | of this Section who is retiring at age 60 with at least 10 | ||||||
3 | years of service credit shall be reduced by one-half of 1% for | ||||||
4 | each full month that the member's age is under age 65. | ||||||
5 | (d-10) Each person who first became a member or | ||||||
6 | participant under Article 8 or Article 11 of this Code on or | ||||||
7 | after January 1, 2011 and prior to the effective date of this | ||||||
8 | amendatory Act of the 100th General Assembly shall make an | ||||||
9 | irrevocable election either: | ||||||
10 | (i) to be eligible for the reduced retirement age | ||||||
11 | provided in subsections (c-5)
and (d-5) of this Section, | ||||||
12 | the eligibility for which is conditioned upon the member | ||||||
13 | or participant agreeing to the increases in employee | ||||||
14 | contributions for age and service annuities provided in | ||||||
15 | subsection (a-5) of Section 8-174 of this Code (for | ||||||
16 | service under Article 8) or subsection (a-5) of Section | ||||||
17 | 11-170 of this Code (for service under Article 11); or | ||||||
18 | (ii) to not agree to item (i) of this subsection | ||||||
19 | (d-10), in which case the member or participant shall | ||||||
20 | continue to be subject to the retirement age provisions in | ||||||
21 | subsections (c) and (d) of this Section and the employee | ||||||
22 | contributions for age and service annuity as provided in | ||||||
23 | subsection (a) of Section 8-174 of this Code (for service | ||||||
24 | under Article 8) or subsection (a) of Section 11-170 of | ||||||
25 | this Code (for service under Article 11). | ||||||
26 | The election provided for in this subsection shall be made |
| |||||||
| |||||||
1 | between October 1, 2017 and November 15, 2017. A person | ||||||
2 | subject to this subsection who makes the required election | ||||||
3 | shall remain bound by that election. A person subject to this | ||||||
4 | subsection who fails for any reason to make the required | ||||||
5 | election within the time specified in this subsection shall be | ||||||
6 | deemed to have made the election under item (ii). | ||||||
7 | (e) Any retirement annuity or supplemental annuity shall | ||||||
8 | be subject to annual increases on the January 1 occurring | ||||||
9 | either on or after the attainment of age 67 (beginning January | ||||||
10 | 1, 2015, age 65 with respect to service under Article 12 of | ||||||
11 | this Code that is subject to this Section and beginning on the | ||||||
12 | effective date of this amendatory Act of the 100th General | ||||||
13 | Assembly, age 65 with respect to service under Article 8 or | ||||||
14 | Article 11 for eligible persons who: (i) are subject to | ||||||
15 | subsection (c-5) of this Section; or (ii) made the election | ||||||
16 | under item (i) of subsection (d-10) of this Section) or the | ||||||
17 | first anniversary of the annuity start date, whichever is | ||||||
18 | later. Each annual increase shall be calculated at 3% or | ||||||
19 | one-half the annual unadjusted percentage increase (but not | ||||||
20 | less than zero) in the consumer price index-u for the 12 months | ||||||
21 | ending with the September preceding each November 1, whichever | ||||||
22 | is less, of the originally granted retirement annuity. If the | ||||||
23 | annual unadjusted percentage change in the consumer price | ||||||
24 | index-u for the 12 months ending with the September preceding | ||||||
25 | each November 1 is zero or there is a decrease, then the | ||||||
26 | annuity shall not be increased. |
| |||||||
| |||||||
1 | For the purposes of Section 1-103.1 of this Code, the | ||||||
2 | changes made to this Section by this amendatory Act of the | ||||||
3 | 100th General Assembly are applicable without regard to | ||||||
4 | whether the employee was in active service on or after the | ||||||
5 | effective date of this amendatory Act of the 100th General | ||||||
6 | Assembly. | ||||||
7 | (f) The initial survivor's or widow's annuity of an | ||||||
8 | otherwise eligible survivor or widow of a retired member or | ||||||
9 | participant who first became a member or participant on or | ||||||
10 | after January 1, 2011 shall be in the amount of 66 2/3% of the | ||||||
11 | retired member's or participant's retirement annuity at the | ||||||
12 | date of death. In the case of the death of a member or | ||||||
13 | participant who has not retired and who first became a member | ||||||
14 | or participant on or after January 1, 2011, eligibility for a | ||||||
15 | survivor's or widow's annuity shall be determined by the | ||||||
16 | applicable Article of this Code. The initial benefit shall be | ||||||
17 | 66 2/3% of the earned annuity without a reduction due to age. A | ||||||
18 | child's annuity of an otherwise eligible child shall be in the | ||||||
19 | amount prescribed under each Article if applicable. Any | ||||||
20 | survivor's or widow's annuity shall be increased (1) on each | ||||||
21 | January 1 occurring on or after the commencement of the | ||||||
22 | annuity if
the deceased member died while receiving a | ||||||
23 | retirement annuity or (2) in
other cases, on each January 1 | ||||||
24 | occurring after the first anniversary
of the commencement of | ||||||
25 | the annuity. Each annual increase shall be calculated at 3% or | ||||||
26 | one-half the annual unadjusted percentage increase (but not |
| |||||||
| |||||||
1 | less than zero) in the consumer price index-u for the 12 months | ||||||
2 | ending with the September preceding each November 1, whichever | ||||||
3 | is less, of the originally granted survivor's annuity. If the | ||||||
4 | annual unadjusted percentage change in the consumer price | ||||||
5 | index-u for the 12 months ending with the September preceding | ||||||
6 | each November 1 is zero or there is a decrease, then the | ||||||
7 | annuity shall not be increased. | ||||||
8 | (g) The benefits in Section 14-110 apply only if the | ||||||
9 | person is a State policeman, a fire fighter in the fire | ||||||
10 | protection service of a department, a conservation police | ||||||
11 | officer, an investigator for the Secretary of State, an arson | ||||||
12 | investigator, a Commerce Commission police officer, | ||||||
13 | investigator for the Department of Revenue or the
Illinois | ||||||
14 | Gaming Board, a security employee of the Department of | ||||||
15 | Corrections or the Department of Juvenile Justice, or a | ||||||
16 | security employee of the Department of Innovation and | ||||||
17 | Technology, as those terms are defined in subsection (b) and | ||||||
18 | subsection (c) of Section 14-110. A person who meets the | ||||||
19 | requirements of this Section is entitled to an annuity | ||||||
20 | calculated under the provisions of Section 14-110, in lieu of | ||||||
21 | the regular or minimum retirement annuity, only if the person | ||||||
22 | has withdrawn from service with not less than 20
years of | ||||||
23 | eligible creditable service and has attained age 60, | ||||||
24 | regardless of whether
the attainment of age 60 occurs while | ||||||
25 | the person is
still in service. | ||||||
26 | (h) If a person who first becomes a member or a participant |
| |||||||
| |||||||
1 | of a retirement system or pension fund subject to this Section | ||||||
2 | on or after January 1, 2011 is receiving a retirement annuity | ||||||
3 | or retirement pension under that system or fund and becomes a | ||||||
4 | member or participant under any other system or fund created | ||||||
5 | by this Code and is employed on a full-time basis, except for | ||||||
6 | those members or participants exempted from the provisions of | ||||||
7 | this Section under subsection (a) of this Section, then the | ||||||
8 | person's retirement annuity or retirement pension under that | ||||||
9 | system or fund shall be suspended during that employment. Upon | ||||||
10 | termination of that employment, the person's retirement | ||||||
11 | annuity or retirement pension payments shall resume and be | ||||||
12 | recalculated if recalculation is provided for under the | ||||||
13 | applicable Article of this Code. | ||||||
14 | If a person who first becomes a member of a retirement | ||||||
15 | system or pension fund subject to this Section on or after | ||||||
16 | January 1, 2012 and is receiving a retirement annuity or | ||||||
17 | retirement pension under that system or fund and accepts on a | ||||||
18 | contractual basis a position to provide services to a | ||||||
19 | governmental entity from which he or she has retired, then | ||||||
20 | that person's annuity or retirement pension earned as an | ||||||
21 | active employee of the employer shall be suspended during that | ||||||
22 | contractual service. A person receiving an annuity or | ||||||
23 | retirement pension under this Code shall notify the pension | ||||||
24 | fund or retirement system from which he or she is receiving an | ||||||
25 | annuity or retirement pension, as well as his or her | ||||||
26 | contractual employer, of his or her retirement status before |
| |||||||
| |||||||
1 | accepting contractual employment. A person who fails to submit | ||||||
2 | such notification shall be guilty of a Class A misdemeanor and | ||||||
3 | required to pay a fine of $1,000. Upon termination of that | ||||||
4 | contractual employment, the person's retirement annuity or | ||||||
5 | retirement pension payments shall resume and, if appropriate, | ||||||
6 | be recalculated under the applicable provisions of this Code. | ||||||
7 | (i) (Blank). | ||||||
8 | (j) In the case of a conflict between the provisions of | ||||||
9 | this Section and any other provision of this Code, the | ||||||
10 | provisions of this Section shall control.
| ||||||
11 | (Source: P.A. 100-23, eff. 7-6-17; 100-201, eff. 8-18-17; | ||||||
12 | 100-563, eff. 12-8-17; 100-611, eff. 7-20-18; 100-1166, eff. | ||||||
13 | 1-4-19; 101-610, eff. 1-1-20.)
| ||||||
14 | (40 ILCS 5/15-155) (from Ch. 108 1/2, par. 15-155)
| ||||||
15 | Sec. 15-155. Employer contributions.
| ||||||
16 | (a) The State of Illinois shall make contributions by | ||||||
17 | appropriations of
amounts which, together with the other | ||||||
18 | employer contributions from trust,
federal, and other funds, | ||||||
19 | employee contributions, income from investments,
and other | ||||||
20 | income of this System, will be sufficient to meet the cost of
| ||||||
21 | maintaining and administering the System on a 90% funded basis | ||||||
22 | in accordance
with actuarial recommendations.
| ||||||
23 | The Board shall determine the amount of State | ||||||
24 | contributions required for
each fiscal year on the basis of | ||||||
25 | the actuarial tables and other assumptions
adopted by the |
| |||||||
| |||||||
1 | Board and the recommendations of the actuary, using the | ||||||
2 | formula
in subsection (a-1).
| ||||||
3 | (a-1) For State fiscal years 2012 through 2045, the | ||||||
4 | minimum contribution
to the System to be made by the State for | ||||||
5 | each fiscal year shall be an amount
determined by the System to | ||||||
6 | be sufficient to bring the total assets of the
System up to 90% | ||||||
7 | of the total actuarial liabilities of the System by the end of
| ||||||
8 | State fiscal year 2045. In making these determinations, the | ||||||
9 | required State
contribution shall be calculated each year as a | ||||||
10 | level percentage of payroll
over the years remaining to and | ||||||
11 | including fiscal year 2045 and shall be
determined under the | ||||||
12 | projected unit credit actuarial cost method.
| ||||||
13 | For each of State fiscal years 2018, 2019, and 2020, the | ||||||
14 | State shall make an additional contribution to the System | ||||||
15 | equal to 2% of the total payroll of each employee who is deemed | ||||||
16 | to have elected the benefits under Section 1-161 or who has | ||||||
17 | made the election under subsection (c) of Section 1-161. | ||||||
18 | A change in an actuarial or investment assumption that | ||||||
19 | increases or
decreases the required State contribution and | ||||||
20 | first
applies in State fiscal year 2018 or thereafter shall be
| ||||||
21 | implemented in equal annual amounts over a 5-year period
| ||||||
22 | beginning in the State fiscal year in which the actuarial
| ||||||
23 | change first applies to the required State contribution. | ||||||
24 | A change in an actuarial or investment assumption that | ||||||
25 | increases or
decreases the required State contribution and | ||||||
26 | first
applied to the State contribution in fiscal year 2014, |
| |||||||
| |||||||
1 | 2015, 2016, or 2017 shall be
implemented: | ||||||
2 | (i) as already applied in State fiscal years before | ||||||
3 | 2018; and | ||||||
4 | (ii) in the portion of the 5-year period beginning in | ||||||
5 | the State fiscal year in which the actuarial
change first | ||||||
6 | applied that occurs in State fiscal year 2018 or | ||||||
7 | thereafter, by calculating the change in equal annual | ||||||
8 | amounts over that 5-year period and then implementing it | ||||||
9 | at the resulting annual rate in each of the remaining | ||||||
10 | fiscal years in that 5-year period. | ||||||
11 | For State fiscal years 1996 through 2005, the State | ||||||
12 | contribution to
the System, as a percentage of the applicable | ||||||
13 | employee payroll, shall be
increased in equal annual | ||||||
14 | increments so that by State fiscal year 2011, the
State is | ||||||
15 | contributing at the rate required under this Section.
| ||||||
16 | Notwithstanding any other provision of this Article, the | ||||||
17 | total required State
contribution for State fiscal year 2006 | ||||||
18 | is $166,641,900.
| ||||||
19 | Notwithstanding any other provision of this Article, the | ||||||
20 | total required State
contribution for State fiscal year 2007 | ||||||
21 | is $252,064,100.
| ||||||
22 | For each of State fiscal years 2008 through 2009, the | ||||||
23 | State contribution to
the System, as a percentage of the | ||||||
24 | applicable employee payroll, shall be
increased in equal | ||||||
25 | annual increments from the required State contribution for | ||||||
26 | State fiscal year 2007, so that by State fiscal year 2011, the
|
| |||||||
| |||||||
1 | State is contributing at the rate otherwise required under | ||||||
2 | this Section.
| ||||||
3 | Notwithstanding any other provision of this Article, the | ||||||
4 | total required State contribution for State fiscal year 2010 | ||||||
5 | is $702,514,000 and shall be made from the State Pensions Fund | ||||||
6 | and proceeds of bonds sold in fiscal year 2010 pursuant to | ||||||
7 | Section 7.2 of the General Obligation Bond Act, less (i) the | ||||||
8 | pro rata share of bond sale expenses determined by the | ||||||
9 | System's share of total bond proceeds, (ii) any amounts | ||||||
10 | received from the General Revenue Fund in fiscal year 2010, | ||||||
11 | (iii) any reduction in bond proceeds due to the issuance of | ||||||
12 | discounted bonds, if applicable. | ||||||
13 | Notwithstanding any other provision of this Article, the
| ||||||
14 | total required State contribution for State fiscal year 2011 | ||||||
15 | is
the amount recertified by the System on or before April 1, | ||||||
16 | 2011 pursuant to Section 15-165 and shall be made from the | ||||||
17 | State Pensions Fund and
proceeds of bonds sold in fiscal year | ||||||
18 | 2011 pursuant to Section
7.2 of the General Obligation Bond | ||||||
19 | Act, less (i) the pro rata
share of bond sale expenses | ||||||
20 | determined by the System's share of
total bond proceeds, (ii) | ||||||
21 | any amounts received from the General
Revenue Fund in fiscal | ||||||
22 | year 2011, and (iii) any reduction in bond
proceeds due to the | ||||||
23 | issuance of discounted bonds, if
applicable. | ||||||
24 | Beginning in State fiscal year 2046, the minimum State | ||||||
25 | contribution for
each fiscal year shall be the amount needed | ||||||
26 | to maintain the total assets of
the System at 90% of the total |
| |||||||
| |||||||
1 | actuarial liabilities of the System.
| ||||||
2 | Amounts received by the System pursuant to Section 25 of | ||||||
3 | the Budget Stabilization Act or Section 8.12 of the State | ||||||
4 | Finance Act in any fiscal year do not reduce and do not | ||||||
5 | constitute payment of any portion of the minimum State | ||||||
6 | contribution required under this Article in that fiscal year. | ||||||
7 | Such amounts shall not reduce, and shall not be included in the | ||||||
8 | calculation of, the required State contributions under this | ||||||
9 | Article in any future year until the System has reached a | ||||||
10 | funding ratio of at least 90%. A reference in this Article to | ||||||
11 | the "required State contribution" or any substantially similar | ||||||
12 | term does not include or apply to any amounts payable to the | ||||||
13 | System under Section 25 of the Budget Stabilization Act. | ||||||
14 | Notwithstanding any other provision of this Section, the | ||||||
15 | required State
contribution for State fiscal year 2005 and for | ||||||
16 | fiscal year 2008 and each fiscal year thereafter, as
| ||||||
17 | calculated under this Section and
certified under Section | ||||||
18 | 15-165, shall not exceed an amount equal to (i) the
amount of | ||||||
19 | the required State contribution that would have been | ||||||
20 | calculated under
this Section for that fiscal year if the | ||||||
21 | System had not received any payments
under subsection (d) of | ||||||
22 | Section 7.2 of the General Obligation Bond Act, minus
(ii) the | ||||||
23 | portion of the State's total debt service payments for that | ||||||
24 | fiscal
year on the bonds issued in fiscal year 2003 for the | ||||||
25 | purposes of that Section 7.2, as determined
and certified by | ||||||
26 | the Comptroller, that is the same as the System's portion of
|
| |||||||
| |||||||
1 | the total moneys distributed under subsection (d) of Section | ||||||
2 | 7.2 of the General
Obligation Bond Act. In determining this | ||||||
3 | maximum for State fiscal years 2008 through 2010, however, the | ||||||
4 | amount referred to in item (i) shall be increased, as a | ||||||
5 | percentage of the applicable employee payroll, in equal | ||||||
6 | increments calculated from the sum of the required State | ||||||
7 | contribution for State fiscal year 2007 plus the applicable | ||||||
8 | portion of the State's total debt service payments for fiscal | ||||||
9 | year 2007 on the bonds issued in fiscal year 2003 for the | ||||||
10 | purposes of Section 7.2 of the General
Obligation Bond Act, so | ||||||
11 | that, by State fiscal year 2011, the
State is contributing at | ||||||
12 | the rate otherwise required under this Section.
| ||||||
13 | (a-2) Beginning in fiscal year 2018, each employer under | ||||||
14 | this Article shall pay to the System a required contribution | ||||||
15 | determined as a percentage of projected payroll and sufficient | ||||||
16 | to produce an annual amount equal to: | ||||||
17 | (i) for each of fiscal years 2018, 2019, and 2020, the | ||||||
18 | defined benefit normal cost of the defined benefit plan, | ||||||
19 | less the employee contribution, for each employee of that | ||||||
20 | employer who has elected or who is deemed to have elected | ||||||
21 | the benefits under Section 1-161 or who has made the | ||||||
22 | election under subsection (c) of Section 1-161; for fiscal | ||||||
23 | year 2021 and each fiscal year thereafter, the defined | ||||||
24 | benefit normal cost of the defined benefit plan, less the | ||||||
25 | employee contribution, plus 2%, for each employee of that | ||||||
26 | employer who has elected or who is deemed to have elected |
| |||||||
| |||||||
1 | the benefits under Section 1-161 or who has made the | ||||||
2 | election under subsection (c) of Section 1-161; plus | ||||||
3 | (ii) the amount required for that fiscal year to | ||||||
4 | amortize any unfunded actuarial accrued liability | ||||||
5 | associated with the present value of liabilities | ||||||
6 | attributable to the employer's account under Section | ||||||
7 | 15-155.2, determined
as a level percentage of payroll over | ||||||
8 | a 30-year rolling amortization period. | ||||||
9 | In determining contributions required under item (i) of | ||||||
10 | this subsection, the System shall determine an aggregate rate | ||||||
11 | for all employers, expressed as a percentage of projected | ||||||
12 | payroll. | ||||||
13 | In determining the contributions required under item (ii) | ||||||
14 | of this subsection, the amount shall be computed by the System | ||||||
15 | on the basis of the actuarial assumptions and tables used in | ||||||
16 | the most recent actuarial valuation of the System that is | ||||||
17 | available at the time of the computation. | ||||||
18 | The contributions required under this subsection (a-2) | ||||||
19 | shall be paid by an employer concurrently with that employer's | ||||||
20 | payroll payment period. The State, as the actual employer of | ||||||
21 | an employee, shall make the required contributions under this | ||||||
22 | subsection. | ||||||
23 | As used in this subsection, "academic year" means the | ||||||
24 | 12-month period beginning September 1. | ||||||
25 | (b) If an employee is paid from trust or federal funds, the | ||||||
26 | employer
shall pay to the Board contributions from those funds |
| |||||||
| |||||||
1 | which are
sufficient to cover the accruing normal costs on | ||||||
2 | behalf of the employee.
However, universities having employees | ||||||
3 | who are compensated out of local
auxiliary funds, income | ||||||
4 | funds, or service enterprise funds are not required
to pay | ||||||
5 | such contributions on behalf of those employees. The local | ||||||
6 | auxiliary
funds, income funds, and service enterprise funds of | ||||||
7 | universities shall not be
considered trust funds for the | ||||||
8 | purpose of this Article, but funds of alumni
associations, | ||||||
9 | foundations, and athletic associations which are affiliated | ||||||
10 | with
the universities included as employers under this Article | ||||||
11 | and other employers
which do not receive State appropriations | ||||||
12 | are considered to be trust funds for
the purpose of this | ||||||
13 | Article.
| ||||||
14 | (b-1) The City of Urbana and the City of Champaign shall | ||||||
15 | each make
employer contributions to this System for their | ||||||
16 | respective firefighter
employees who participate in this | ||||||
17 | System pursuant to subsection (h) of Section
15-107. The rate | ||||||
18 | of contributions to be made by those municipalities shall
be | ||||||
19 | determined annually by the Board on the basis of the actuarial | ||||||
20 | assumptions
adopted by the Board and the recommendations of | ||||||
21 | the actuary, and shall be
expressed as a percentage of salary | ||||||
22 | for each such employee. The Board shall
certify the rate to the | ||||||
23 | affected municipalities as soon as may be practical.
The | ||||||
24 | employer contributions required under this subsection shall be | ||||||
25 | remitted by
the municipality to the System at the same time and | ||||||
26 | in the same manner as
employee contributions.
|
| |||||||
| |||||||
1 | (c) Through State fiscal year 1995: The total employer | ||||||
2 | contribution shall
be apportioned among the various funds of | ||||||
3 | the State and other employers,
whether trust, federal, or | ||||||
4 | other funds, in accordance with actuarial procedures
approved | ||||||
5 | by the Board. State of Illinois contributions for employers | ||||||
6 | receiving
State appropriations for personal services shall be | ||||||
7 | payable from appropriations
made to the employers or to the | ||||||
8 | System. The contributions for Class I
community colleges | ||||||
9 | covering earnings other than those paid from trust and
federal | ||||||
10 | funds, shall be payable solely from appropriations to the | ||||||
11 | Illinois
Community College Board or the System for employer | ||||||
12 | contributions.
| ||||||
13 | (d) Beginning in State fiscal year 1996, the required | ||||||
14 | State contributions
to the System shall be appropriated | ||||||
15 | directly to the System and shall be payable
through vouchers | ||||||
16 | issued in accordance with subsection (c) of Section 15-165, | ||||||
17 | except as provided in subsection (g).
| ||||||
18 | (e) The State Comptroller shall draw warrants payable to | ||||||
19 | the System upon
proper certification by the System or by the | ||||||
20 | employer in accordance with the
appropriation laws and this | ||||||
21 | Code.
| ||||||
22 | (f) Normal costs under this Section means liability for
| ||||||
23 | pensions and other benefits which accrues to the System | ||||||
24 | because of the
credits earned for service rendered by the | ||||||
25 | participants during the
fiscal year and expenses of | ||||||
26 | administering the System, but shall not
include the principal |
| |||||||
| |||||||
1 | of or any redemption premium or interest on any bonds
issued by | ||||||
2 | the Board or any expenses incurred or deposits required in
| ||||||
3 | connection therewith.
| ||||||
4 | (g) If June 4, 2018 (Public Act 100-587) the amount of a | ||||||
5 | participant's earnings for any academic year used to determine | ||||||
6 | the final rate of earnings, determined on a full-time | ||||||
7 | equivalent basis, exceeds the amount of his or her earnings | ||||||
8 | with the same employer for the previous academic year, | ||||||
9 | determined on a full-time equivalent basis, by more than 6%, | ||||||
10 | the participant's employer shall pay to the System, in | ||||||
11 | addition to all other payments required under this Section and | ||||||
12 | in accordance with guidelines established by the System, the | ||||||
13 | present value of the increase in benefits resulting from the | ||||||
14 | portion of the increase in earnings that is in excess of 6%. | ||||||
15 | This present value shall be computed by the System on the basis | ||||||
16 | of the actuarial assumptions and tables used in the most | ||||||
17 | recent actuarial valuation of the System that is available at | ||||||
18 | the time of the computation. The System may require the | ||||||
19 | employer to provide any pertinent information or | ||||||
20 | documentation. | ||||||
21 | Whenever it determines that a payment is or may be | ||||||
22 | required under this subsection (g), the System shall calculate | ||||||
23 | the amount of the payment and bill the employer for that | ||||||
24 | amount. The bill shall specify the calculations used to | ||||||
25 | determine the amount due. If the employer disputes the amount | ||||||
26 | of the bill, it may, within 30 days after receipt of the bill, |
| |||||||
| |||||||
1 | apply to the System in writing for a recalculation. The | ||||||
2 | application must specify in detail the grounds of the dispute | ||||||
3 | and, if the employer asserts that the calculation is subject | ||||||
4 | to subsection (h) , (h-5), or (i) of this Section, must include | ||||||
5 | an affidavit setting forth and attesting to all facts within | ||||||
6 | the employer's knowledge that are pertinent to the | ||||||
7 | applicability of that subsection. Upon receiving a timely | ||||||
8 | application for recalculation, the System shall review the | ||||||
9 | application and, if appropriate, recalculate the amount due.
| ||||||
10 | The employer contributions required under this subsection | ||||||
11 | (g) may be paid in the form of a lump sum within 90 days after | ||||||
12 | receipt of the bill. If the employer contributions are not | ||||||
13 | paid within 90 days after receipt of the bill, then interest | ||||||
14 | will be charged at a rate equal to the System's annual | ||||||
15 | actuarially assumed rate of return on investment compounded | ||||||
16 | annually from the 91st day after receipt of the bill. Payments | ||||||
17 | must be concluded within 3 years after the employer's receipt | ||||||
18 | of the bill. | ||||||
19 | When assessing payment for any amount due under this | ||||||
20 | subsection (g), the System shall include earnings, to the | ||||||
21 | extent not established by a participant under Section | ||||||
22 | 15-113.11 or 15-113.12, that would have been paid to the | ||||||
23 | participant had the participant not taken (i) periods of | ||||||
24 | voluntary or involuntary furlough occurring on or after July | ||||||
25 | 1, 2015 and on or before June 30, 2017 or (ii) periods of | ||||||
26 | voluntary pay reduction in lieu of furlough occurring on or |
| |||||||
| |||||||
1 | after July 1, 2015 and on or before June 30, 2017. Determining | ||||||
2 | earnings that would have been paid to a participant had the | ||||||
3 | participant not taken periods of voluntary or involuntary | ||||||
4 | furlough or periods of voluntary pay reduction shall be the | ||||||
5 | responsibility of the employer, and shall be reported in a | ||||||
6 | manner prescribed by the System. | ||||||
7 | This subsection (g) does not apply to (1) Tier 2 hybrid | ||||||
8 | plan members and (2) Tier 2 defined benefit members who first | ||||||
9 | participate under this Article on or after the implementation | ||||||
10 | date of the Optional Hybrid Plan. | ||||||
11 | (g-1) (Blank). June 4, 2018 (Public Act 100-587) | ||||||
12 | (h) This subsection (h) applies only to payments made or | ||||||
13 | salary increases given on or after June 1, 2005 but before July | ||||||
14 | 1, 2011. The changes made by Public Act 94-1057 shall not | ||||||
15 | require the System to refund any payments received before July | ||||||
16 | 31, 2006 (the effective date of Public Act 94-1057). | ||||||
17 | When assessing payment for any amount due under subsection | ||||||
18 | (g), the System shall exclude earnings increases paid to | ||||||
19 | participants under contracts or collective bargaining | ||||||
20 | agreements entered into, amended, or renewed before June 1, | ||||||
21 | 2005.
| ||||||
22 | When assessing payment for any amount due under subsection | ||||||
23 | (g), the System shall exclude earnings increases paid to a | ||||||
24 | participant at a time when the participant is 10 or more years | ||||||
25 | from retirement eligibility under Section 15-135.
| ||||||
26 | When assessing payment for any amount due under subsection |
| |||||||
| |||||||
1 | (g), the System shall exclude earnings increases resulting | ||||||
2 | from overload work, including a contract for summer teaching, | ||||||
3 | or overtime when the employer has certified to the System, and | ||||||
4 | the System has approved the certification, that: (i) in the | ||||||
5 | case of overloads (A) the overload work is for the sole purpose | ||||||
6 | of academic instruction in excess of the standard number of | ||||||
7 | instruction hours for a full-time employee occurring during | ||||||
8 | the academic year that the overload is paid and (B) the | ||||||
9 | earnings increases are equal to or less than the rate of pay | ||||||
10 | for academic instruction computed using the participant's | ||||||
11 | current salary rate and work schedule; and (ii) in the case of | ||||||
12 | overtime, the overtime was necessary for the educational | ||||||
13 | mission. | ||||||
14 | When assessing payment for any amount due under subsection | ||||||
15 | (g), the System shall exclude any earnings increase resulting | ||||||
16 | from (i) a promotion for which the employee moves from one | ||||||
17 | classification to a higher classification under the State | ||||||
18 | Universities Civil Service System, (ii) a promotion in | ||||||
19 | academic rank for a tenured or tenure-track faculty position, | ||||||
20 | or (iii) a promotion that the Illinois Community College Board | ||||||
21 | has recommended in accordance with subsection (k) of this | ||||||
22 | Section. These earnings increases shall be excluded only if | ||||||
23 | the promotion is to a position that has existed and been filled | ||||||
24 | by a member for no less than one complete academic year and the | ||||||
25 | earnings increase as a result of the promotion is an increase | ||||||
26 | that results in an amount no greater than the average salary |
| |||||||
| |||||||
1 | paid for other similar positions. | ||||||
2 | (h-5) When assessing payment for any amount due under | ||||||
3 | subsection (g), the System shall exclude any earnings increase | ||||||
4 | resulting from overload work performed in an academic year | ||||||
5 | subsequent to an academic year in which the employer was | ||||||
6 | unable to offer or allow to be conducted overload work due to | ||||||
7 | an emergency declaration limiting such activities. | ||||||
8 | (i) When assessing payment for any amount due under | ||||||
9 | subsection (g), the System shall exclude any salary increase | ||||||
10 | described in subsection (h) of this Section given on or after | ||||||
11 | July 1, 2011 but before July 1, 2014 under a contract or | ||||||
12 | collective bargaining agreement entered into, amended, or | ||||||
13 | renewed on or after June 1, 2005 but before July 1, 2011. | ||||||
14 | Notwithstanding any other provision of this Section, any | ||||||
15 | payments made or salary increases given after June 30, 2014 | ||||||
16 | shall be used in assessing payment for any amount due under | ||||||
17 | subsection (g) of this Section.
| ||||||
18 | (j) The System shall prepare a report and file copies of | ||||||
19 | the report with the Governor and the General Assembly by | ||||||
20 | January 1, 2007 that contains all of the following | ||||||
21 | information: | ||||||
22 | (1) The number of recalculations required by the | ||||||
23 | changes made to this Section by Public Act 94-1057 for | ||||||
24 | each employer. | ||||||
25 | (2) The dollar amount by which each employer's | ||||||
26 | contribution to the System was changed due to |
| |||||||
| |||||||
1 | recalculations required by Public Act 94-1057. | ||||||
2 | (3) The total amount the System received from each | ||||||
3 | employer as a result of the changes made to this Section by | ||||||
4 | Public Act 94-4. | ||||||
5 | (4) The increase in the required State contribution | ||||||
6 | resulting from the changes made to this Section by Public | ||||||
7 | Act 94-1057. | ||||||
8 | (j-5) For State fiscal years beginning on or after July 1, | ||||||
9 | 2017, if the amount of a participant's earnings for any State | ||||||
10 | fiscal year exceeds the amount of the salary set by law for the | ||||||
11 | Governor that is in effect on July 1 of that fiscal year, the | ||||||
12 | participant's employer shall pay to the System, in addition to | ||||||
13 | all other payments required under this Section and in | ||||||
14 | accordance with guidelines established by the System, an | ||||||
15 | amount determined by the System to be equal to the employer | ||||||
16 | normal cost, as established by the System and expressed as a | ||||||
17 | total percentage of payroll, multiplied by the amount of | ||||||
18 | earnings in excess of the amount of the salary set by law for | ||||||
19 | the Governor. This amount shall be computed by the System on | ||||||
20 | the basis of the actuarial assumptions and tables used in the | ||||||
21 | most recent actuarial valuation of the System that is | ||||||
22 | available at the time of the computation. The System may | ||||||
23 | require the employer to provide any pertinent information or | ||||||
24 | documentation. | ||||||
25 | Whenever it determines that a payment is or may be | ||||||
26 | required under this subsection, the System shall calculate the |
| |||||||
| |||||||
1 | amount of the payment and bill the employer for that amount. | ||||||
2 | The bill shall specify the calculation used to determine the | ||||||
3 | amount due. If the employer disputes the amount of the bill, it | ||||||
4 | may, within 30 days after receipt of the bill, apply to the | ||||||
5 | System in writing for a recalculation. The application must | ||||||
6 | specify in detail the grounds of the dispute. Upon receiving a | ||||||
7 | timely application for recalculation, the System shall review | ||||||
8 | the application and, if appropriate, recalculate the amount | ||||||
9 | due. | ||||||
10 | The employer contributions required under this subsection | ||||||
11 | may be paid in the form of a lump sum within 90 days after | ||||||
12 | issuance of the bill. If the employer contributions are not | ||||||
13 | paid within 90 days after issuance of the bill, then interest | ||||||
14 | will be charged at a rate equal to the System's annual | ||||||
15 | actuarially assumed rate of return on investment compounded | ||||||
16 | annually from the 91st day after issuance of the bill. All | ||||||
17 | payments must be received within 3 years after issuance of the | ||||||
18 | bill. If the employer fails to make complete payment, | ||||||
19 | including applicable interest, within 3 years, then the System | ||||||
20 | may, after giving notice to the employer, certify the | ||||||
21 | delinquent amount to the State Comptroller, and the | ||||||
22 | Comptroller shall thereupon deduct the certified delinquent | ||||||
23 | amount from State funds payable to the employer and pay them | ||||||
24 | instead to the System. | ||||||
25 | This subsection (j-5) does not apply to a participant's | ||||||
26 | earnings to the extent an employer pays the employer normal |
| |||||||
| |||||||
1 | cost of such earnings. | ||||||
2 | The changes made to this subsection (j-5) by Public Act | ||||||
3 | 100-624 are intended to apply retroactively to July 6, 2017 | ||||||
4 | (the effective date of Public Act 100-23). | ||||||
5 | (k) The Illinois Community College Board shall adopt rules | ||||||
6 | for recommending lists of promotional positions submitted to | ||||||
7 | the Board by community colleges and for reviewing the | ||||||
8 | promotional lists on an annual basis. When recommending | ||||||
9 | promotional lists, the Board shall consider the similarity of | ||||||
10 | the positions submitted to those positions recognized for | ||||||
11 | State universities by the State Universities Civil Service | ||||||
12 | System. The Illinois Community College Board shall file a copy | ||||||
13 | of its findings with the System. The System shall consider the | ||||||
14 | findings of the Illinois Community College Board when making | ||||||
15 | determinations under this Section. The System shall not | ||||||
16 | exclude any earnings increases resulting from a promotion when | ||||||
17 | the promotion was not submitted by a community college. | ||||||
18 | Nothing in this subsection (k) shall require any community | ||||||
19 | college to submit any information to the Community College | ||||||
20 | Board.
| ||||||
21 | (l) For purposes of determining the required State | ||||||
22 | contribution to the System, the value of the System's assets | ||||||
23 | shall be equal to the actuarial value of the System's assets, | ||||||
24 | which shall be calculated as follows: | ||||||
25 | As of June 30, 2008, the actuarial value of the System's | ||||||
26 | assets shall be equal to the market value of the assets as of |
| |||||||
| |||||||
1 | that date. In determining the actuarial value of the System's | ||||||
2 | assets for fiscal years after June 30, 2008, any actuarial | ||||||
3 | gains or losses from investment return incurred in a fiscal | ||||||
4 | year shall be recognized in equal annual amounts over the | ||||||
5 | 5-year period following that fiscal year. | ||||||
6 | (m) For purposes of determining the required State | ||||||
7 | contribution to the system for a particular year, the | ||||||
8 | actuarial value of assets shall be assumed to earn a rate of | ||||||
9 | return equal to the system's actuarially assumed rate of | ||||||
10 | return. | ||||||
11 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
12 | 100-624, eff. 7-20-18; 101-10, eff. 6-5-19; 101-81, eff. | ||||||
13 | 7-12-19; revised 8-6-19.)
| ||||||
14 | (40 ILCS 5/15-198)
| ||||||
15 | Sec. 15-198. Application and expiration of new benefit | ||||||
16 | increases. | ||||||
17 | (a) As used in this Section, "new benefit increase" means | ||||||
18 | an increase in the amount of any benefit provided under this | ||||||
19 | Article, or an expansion of the conditions of eligibility for | ||||||
20 | any benefit under this Article, that results from an amendment | ||||||
21 | to this Code that takes effect after June 1, 2005 (the | ||||||
22 | effective date of Public Act 94-4). "New benefit increase", | ||||||
23 | however, does not include any benefit increase resulting from | ||||||
24 | the changes made to Article 1 or this Article by Public Act | ||||||
25 | 100-23, Public Act 100-587, Public Act 100-769, Public Act |
| |||||||
| |||||||
1 | 101-10, Public Act 101-610, or this amendatory Act of the | ||||||
2 | 102nd General Assembly or this amendatory Act of the 101st | ||||||
3 | General Assembly . | ||||||
4 | (b) Notwithstanding any other provision of this Code or | ||||||
5 | any subsequent amendment to this Code, every new benefit | ||||||
6 | increase is subject to this Section and shall be deemed to be | ||||||
7 | granted only in conformance with and contingent upon | ||||||
8 | compliance with the provisions of this Section.
| ||||||
9 | (c) The Public Act enacting a new benefit increase must | ||||||
10 | identify and provide for payment to the System of additional | ||||||
11 | funding at least sufficient to fund the resulting annual | ||||||
12 | increase in cost to the System as it accrues. | ||||||
13 | Every new benefit increase is contingent upon the General | ||||||
14 | Assembly providing the additional funding required under this | ||||||
15 | subsection. The Commission on Government Forecasting and | ||||||
16 | Accountability shall analyze whether adequate additional | ||||||
17 | funding has been provided for the new benefit increase and | ||||||
18 | shall report its analysis to the Public Pension Division of | ||||||
19 | the Department of Insurance. A new benefit increase created by | ||||||
20 | a Public Act that does not include the additional funding | ||||||
21 | required under this subsection is null and void. If the Public | ||||||
22 | Pension Division determines that the additional funding | ||||||
23 | provided for a new benefit increase under this subsection is | ||||||
24 | or has become inadequate, it may so certify to the Governor and | ||||||
25 | the State Comptroller and, in the absence of corrective action | ||||||
26 | by the General Assembly, the new benefit increase shall expire |
| |||||||
| |||||||
1 | at the end of the fiscal year in which the certification is | ||||||
2 | made.
| ||||||
3 | (d) Every new benefit increase shall expire 5 years after | ||||||
4 | its effective date or on such earlier date as may be specified | ||||||
5 | in the language enacting the new benefit increase or provided | ||||||
6 | under subsection (c). This does not prevent the General | ||||||
7 | Assembly from extending or re-creating a new benefit increase | ||||||
8 | by law. | ||||||
9 | (e) Except as otherwise provided in the language creating | ||||||
10 | the new benefit increase, a new benefit increase that expires | ||||||
11 | under this Section continues to apply to persons who applied | ||||||
12 | and qualified for the affected benefit while the new benefit | ||||||
13 | increase was in effect and to the affected beneficiaries and | ||||||
14 | alternate payees of such persons, but does not apply to any | ||||||
15 | other person, including, without limitation, a person who | ||||||
16 | continues in service after the expiration date and did not | ||||||
17 | apply and qualify for the affected benefit while the new | ||||||
18 | benefit increase was in effect.
| ||||||
19 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
20 | 100-769, eff. 8-10-18; 101-10, eff. 6-5-19; 101-81, eff. | ||||||
21 | 7-12-19; 101-610, eff. 1-1-20.)
| ||||||
22 | (40 ILCS 5/16-133) (from Ch. 108 1/2, par. 16-133)
| ||||||
23 | (Text of Section WITHOUT the changes made by P.A. 98-599, | ||||||
24 | which has been held unconstitutional)
| ||||||
25 | Sec. 16-133. Retirement annuity; amount.
|
| |||||||
| |||||||
1 | (a) The amount of the retirement annuity shall be (i) in | ||||||
2 | the case of a person who first became a teacher under this | ||||||
3 | Article before July 1, 2005, the larger of the
amounts | ||||||
4 | determined under paragraphs (A) and (B) below, or (ii) in the | ||||||
5 | case of a person who first becomes a teacher under this Article | ||||||
6 | on or after July 1, 2005, the amount determined under the | ||||||
7 | applicable provisions of paragraph (B):
| ||||||
8 | (A) An amount consisting of the sum of the following:
| ||||||
9 | (1) An amount that can be provided on an | ||||||
10 | actuarially equivalent basis
by the member's | ||||||
11 | accumulated contributions at the time of retirement; | ||||||
12 | and
| ||||||
13 | (2) The sum of (i) the amount that can be provided | ||||||
14 | on an actuarially
equivalent basis by the member's | ||||||
15 | accumulated contributions representing
service prior | ||||||
16 | to July 1, 1947, and (ii) the amount that can be | ||||||
17 | provided on
an actuarially equivalent basis by the | ||||||
18 | amount obtained by multiplying 1.4
times the member's | ||||||
19 | accumulated contributions covering service subsequent | ||||||
20 | to
June 30, 1947; and
| ||||||
21 | (3) If there is prior service, 2 times the amount | ||||||
22 | that would have been
determined under subparagraph (2) | ||||||
23 | of paragraph (A) above on account of
contributions | ||||||
24 | which would have been made during the period of prior | ||||||
25 | service
creditable to the member had the System been | ||||||
26 | in operation and had the
member made contributions at |
| |||||||
| |||||||
1 | the contribution rate in effect prior to
July 1, 1947.
| ||||||
2 | This paragraph (A) does not apply to a person who | ||||||
3 | first becomes a teacher under this Article on or after | ||||||
4 | July 1, 2005.
| ||||||
5 | (B) An amount consisting of the greater of the | ||||||
6 | following:
| ||||||
7 | (1) For creditable service earned before July 1, | ||||||
8 | 1998 that has not
been augmented under Section | ||||||
9 | 16-129.1: 1.67% of final average salary for
each of | ||||||
10 | the first 10 years of creditable service, 1.90% of | ||||||
11 | final average salary
for each year in excess of 10 but | ||||||
12 | not exceeding 20, 2.10% of final average
salary for | ||||||
13 | each year in excess of 20 but not exceeding 30, and | ||||||
14 | 2.30% of final
average salary for each year in excess | ||||||
15 | of 30; and
| ||||||
16 | For creditable service earned on or after July 1, | ||||||
17 | 1998 by a member who
has at least 24 years of | ||||||
18 | creditable service on July 1, 1998 and who
does not | ||||||
19 | elect to augment service under Section 16-129.1: 2.2% | ||||||
20 | of final
average salary for each year of creditable | ||||||
21 | service earned on or after July 1,
1998 but before the | ||||||
22 | member reaches a total of 30 years of creditable | ||||||
23 | service
and 2.3% of final average salary for each year | ||||||
24 | of creditable service earned
on or after July 1, 1998 | ||||||
25 | and after the member reaches a total of 30 years of
| ||||||
26 | creditable service; and
|
| |||||||
| |||||||
1 | For all other creditable service: 2.2% of final | ||||||
2 | average salary
for each year of creditable service; or
| ||||||
3 | (2) 1.5% of final average salary for each year of
| ||||||
4 | creditable service plus the sum $7.50 for each of the | ||||||
5 | first 20 years of
creditable service.
| ||||||
6 | The amount of the retirement annuity determined under this | ||||||
7 | paragraph (B)
shall be reduced by 1/2 of 1% for each month | ||||||
8 | that the member is less than
age 60 at the time the | ||||||
9 | retirement annuity begins. However, this reduction
shall | ||||||
10 | not apply (i) if the member has at least 35 years of | ||||||
11 | creditable service,
or (ii) if the member retires on | ||||||
12 | account of disability under Section 16-149.2
of this | ||||||
13 | Article with at least 20 years of creditable service, or | ||||||
14 | (iii) if
the member (1) has earned during the period | ||||||
15 | immediately preceding the last
day of service at least one | ||||||
16 | year of contributing creditable service as an
employee of | ||||||
17 | a department as defined in Section 14-103.04, (2) has | ||||||
18 | earned at
least 5 years of contributing creditable service | ||||||
19 | as an employee of a department
as defined in Section | ||||||
20 | 14-103.04, (3) retires on or after January 1, 2001, and
| ||||||
21 | (4) retires having attained an age which, when added to | ||||||
22 | the number of years of
his or her total creditable | ||||||
23 | service, equals at least 85. Portions of years
shall be | ||||||
24 | counted as decimal equivalents.
| ||||||
25 | (b) For purposes of this Section, except as provided in | ||||||
26 | subsection (b-5), final average salary shall be the
average |
| |||||||
| |||||||
1 | salary for the highest 4 consecutive years within the last 10 | ||||||
2 | years
of creditable service as determined under rules of the | ||||||
3 | board. | ||||||
4 | The minimum
final average salary shall be considered to | ||||||
5 | be $2,400 per year.
| ||||||
6 | In the determination of final average salary for members | ||||||
7 | other than
elected officials and their appointees when such | ||||||
8 | appointees are allowed by
statute, that part of a member's | ||||||
9 | salary for any year beginning after June
30, 1979 which | ||||||
10 | exceeds the member's annual full-time salary rate with the
| ||||||
11 | same employer for the preceding year by more than 20% shall be | ||||||
12 | excluded.
The exclusion shall not apply in any year in which | ||||||
13 | the member's creditable
earnings are less than 50% of the | ||||||
14 | preceding year's mean salary for downstate
teachers as | ||||||
15 | determined by the survey of school district salaries provided | ||||||
16 | in
Section 2-3.103 of the School Code.
| ||||||
17 | (b-5) A teacher who retires on or after June 1, 2021 and | ||||||
18 | for whom the 2020-2021 school year is used in the calculation | ||||||
19 | of the member's final average salary shall use the higher of | ||||||
20 | the following for the purpose of determining the member's | ||||||
21 | final average salary: | ||||||
22 | (A) the amount otherwise calculated under subsection | ||||||
23 | (b); or | ||||||
24 | (B) an amount calculated by the System using the | ||||||
25 | average salary for the 4 highest years within the last 10 | ||||||
26 | years of creditable service as determined under the rules |
| |||||||
| |||||||
1 | of the board. | ||||||
2 | (c) In determining the amount of the retirement annuity | ||||||
3 | under paragraph
(B) of this Section, a fractional year shall | ||||||
4 | be granted proportional credit.
| ||||||
5 | (d) The retirement annuity determined under paragraph (B) | ||||||
6 | of this Section
shall be available only to members who render | ||||||
7 | teaching service after July
1, 1947 for which member | ||||||
8 | contributions are required, and to annuitants who
re-enter | ||||||
9 | under the provisions of Section 16-150.
| ||||||
10 | (e) The maximum retirement annuity provided under | ||||||
11 | paragraph (B) of this
Section shall be 75% of final average | ||||||
12 | salary.
| ||||||
13 | (f) A member retiring after the effective date of this | ||||||
14 | amendatory Act
of 1998 shall receive a pension equal to 75% of | ||||||
15 | final average salary if the
member is qualified to receive a | ||||||
16 | retirement annuity equal to at least 74.6%
of final average | ||||||
17 | salary under this Article or as proportional annuities under
| ||||||
18 | Article 20 of this Code.
| ||||||
19 | (Source: P.A. 94-4, eff. 6-1-05.)
| ||||||
20 | (40 ILCS 5/16-158)
(from Ch. 108 1/2, par. 16-158)
| ||||||
21 | Sec. 16-158. Contributions by State and other employing | ||||||
22 | units.
| ||||||
23 | (a) The State shall make contributions to the System by | ||||||
24 | means of
appropriations from the Common School Fund and other | ||||||
25 | State funds of amounts
which, together with other employer |
| |||||||
| |||||||
1 | contributions, employee contributions,
investment income, and | ||||||
2 | other income, will be sufficient to meet the cost of
| ||||||
3 | maintaining and administering the System on a 90% funded basis | ||||||
4 | in accordance
with actuarial recommendations.
| ||||||
5 | The Board shall determine the amount of State | ||||||
6 | contributions required for
each fiscal year on the basis of | ||||||
7 | the actuarial tables and other assumptions
adopted by the | ||||||
8 | Board and the recommendations of the actuary, using the | ||||||
9 | formula
in subsection (b-3).
| ||||||
10 | (a-1) Annually, on or before November 15 until November | ||||||
11 | 15, 2011, the Board shall certify to the
Governor the amount of | ||||||
12 | the required State contribution for the coming fiscal
year. | ||||||
13 | The certification under this subsection (a-1) shall include a | ||||||
14 | copy of the actuarial recommendations
upon which it is based | ||||||
15 | and shall specifically identify the System's projected State | ||||||
16 | normal cost for that fiscal year.
| ||||||
17 | On or before May 1, 2004, the Board shall recalculate and | ||||||
18 | recertify to
the Governor the amount of the required State | ||||||
19 | contribution to the System for
State fiscal year 2005, taking | ||||||
20 | into account the amounts appropriated to and
received by the | ||||||
21 | System under subsection (d) of Section 7.2 of the General
| ||||||
22 | Obligation Bond Act.
| ||||||
23 | On or before July 1, 2005, the Board shall recalculate and | ||||||
24 | recertify
to the Governor the amount of the required State
| ||||||
25 | contribution to the System for State fiscal year 2006, taking | ||||||
26 | into account the changes in required State contributions made |
| |||||||
| |||||||
1 | by Public Act 94-4.
| ||||||
2 | On or before April 1, 2011, the Board shall recalculate | ||||||
3 | and recertify to the Governor the amount of the required State | ||||||
4 | contribution to the System for State fiscal year 2011, | ||||||
5 | applying the changes made by Public Act 96-889 to the System's | ||||||
6 | assets and liabilities as of June 30, 2009 as though Public Act | ||||||
7 | 96-889 was approved on that date. | ||||||
8 | (a-5) On or before November 1 of each year, beginning | ||||||
9 | November 1, 2012, the Board shall submit to the State Actuary, | ||||||
10 | the Governor, and the General Assembly a proposed | ||||||
11 | certification of the amount of the required State contribution | ||||||
12 | to the System for the next fiscal year, along with all of the | ||||||
13 | actuarial assumptions, calculations, and data upon which that | ||||||
14 | proposed certification is based. On or before January 1 of | ||||||
15 | each year, beginning January 1, 2013, the State Actuary shall | ||||||
16 | issue a preliminary report concerning the proposed | ||||||
17 | certification and identifying, if necessary, recommended | ||||||
18 | changes in actuarial assumptions that the Board must consider | ||||||
19 | before finalizing its certification of the required State | ||||||
20 | contributions. On or before January 15, 2013 and each January | ||||||
21 | 15 thereafter, the Board shall certify to the Governor and the | ||||||
22 | General Assembly the amount of the required State contribution | ||||||
23 | for the next fiscal year. The Board's certification must note | ||||||
24 | any deviations from the State Actuary's recommended changes, | ||||||
25 | the reason or reasons for not following the State Actuary's | ||||||
26 | recommended changes, and the fiscal impact of not following |
| |||||||
| |||||||
1 | the State Actuary's recommended changes on the required State | ||||||
2 | contribution. | ||||||
3 | (a-10) By November 1, 2017, the Board shall recalculate | ||||||
4 | and recertify to the State Actuary, the Governor, and the | ||||||
5 | General Assembly the amount of the State contribution to the | ||||||
6 | System for State fiscal year 2018, taking into account the | ||||||
7 | changes in required State contributions made by Public Act | ||||||
8 | 100-23. The State Actuary shall review the assumptions and | ||||||
9 | valuations underlying the Board's revised certification and | ||||||
10 | issue a preliminary report concerning the proposed | ||||||
11 | recertification and identifying, if necessary, recommended | ||||||
12 | changes in actuarial assumptions that the Board must consider | ||||||
13 | before finalizing its certification of the required State | ||||||
14 | contributions. The Board's final certification must note any | ||||||
15 | deviations from the State Actuary's recommended changes, the | ||||||
16 | reason or reasons for not following the State Actuary's | ||||||
17 | recommended changes, and the fiscal impact of not following | ||||||
18 | the State Actuary's recommended changes on the required State | ||||||
19 | contribution. | ||||||
20 | (a-15) On or after June 15, 2019, but no later than June | ||||||
21 | 30, 2019, the Board shall recalculate and recertify to the | ||||||
22 | Governor and the General Assembly the amount of the State | ||||||
23 | contribution to the System for State fiscal year 2019, taking | ||||||
24 | into account the changes in required State contributions made | ||||||
25 | by Public Act 100-587. The recalculation shall be made using | ||||||
26 | assumptions adopted by the Board for the original fiscal year |
| |||||||
| |||||||
1 | 2019 certification. The monthly voucher for the 12th month of | ||||||
2 | fiscal year 2019 shall be paid by the Comptroller after the | ||||||
3 | recertification required pursuant to this subsection is | ||||||
4 | submitted to the Governor, Comptroller, and General Assembly. | ||||||
5 | The recertification submitted to the General Assembly shall be | ||||||
6 | filed with the Clerk of the House of Representatives and the | ||||||
7 | Secretary of the Senate in electronic form only, in the manner | ||||||
8 | that the Clerk and the Secretary shall direct. | ||||||
9 | (b) Through State fiscal year 1995, the State | ||||||
10 | contributions shall be
paid to the System in accordance with | ||||||
11 | Section 18-7 of the School Code.
| ||||||
12 | (b-1) Beginning in State fiscal year 1996, on the 15th day | ||||||
13 | of each month,
or as soon thereafter as may be practicable, the | ||||||
14 | Board shall submit vouchers
for payment of State contributions | ||||||
15 | to the System, in a total monthly amount of
one-twelfth of the | ||||||
16 | required annual State contribution certified under
subsection | ||||||
17 | (a-1).
From March 5, 2004 (the
effective date of Public Act | ||||||
18 | 93-665)
through June 30, 2004, the Board shall not submit | ||||||
19 | vouchers for the
remainder of fiscal year 2004 in excess of the | ||||||
20 | fiscal year 2004
certified contribution amount determined | ||||||
21 | under this Section
after taking into consideration the | ||||||
22 | transfer to the System
under subsection (a) of Section 6z-61 | ||||||
23 | of the State Finance Act.
These vouchers shall be paid by the | ||||||
24 | State Comptroller and
Treasurer by warrants drawn on the funds | ||||||
25 | appropriated to the System for that
fiscal year.
| ||||||
26 | If in any month the amount remaining unexpended from all |
| |||||||
| |||||||
1 | other appropriations
to the System for the applicable fiscal | ||||||
2 | year (including the appropriations to
the System under Section | ||||||
3 | 8.12 of the State Finance Act and Section 1 of the
State | ||||||
4 | Pension Funds Continuing Appropriation Act) is less than the | ||||||
5 | amount
lawfully vouchered under this subsection, the | ||||||
6 | difference shall be paid from the
Common School Fund under the | ||||||
7 | continuing appropriation authority provided in
Section 1.1 of | ||||||
8 | the State Pension Funds Continuing Appropriation Act.
| ||||||
9 | (b-2) Allocations from the Common School Fund apportioned | ||||||
10 | to school
districts not coming under this System shall not be | ||||||
11 | diminished or affected by
the provisions of this Article.
| ||||||
12 | (b-3) For State fiscal years 2012 through 2045, the | ||||||
13 | minimum contribution
to the System to be made by the State for | ||||||
14 | each fiscal year shall be an amount
determined by the System to | ||||||
15 | be sufficient to bring the total assets of the
System up to 90% | ||||||
16 | of the total actuarial liabilities of the System by the end of
| ||||||
17 | State fiscal year 2045. In making these determinations, the | ||||||
18 | required State
contribution shall be calculated each year as a | ||||||
19 | level percentage of payroll
over the years remaining to and | ||||||
20 | including fiscal year 2045 and shall be
determined under the | ||||||
21 | projected unit credit actuarial cost method.
| ||||||
22 | For each of State fiscal years 2018, 2019, and 2020, the | ||||||
23 | State shall make an additional contribution to the System | ||||||
24 | equal to 2% of the total payroll of each employee who is deemed | ||||||
25 | to have elected the benefits under Section 1-161 or who has | ||||||
26 | made the election under subsection (c) of Section 1-161. |
| |||||||
| |||||||
1 | A change in an actuarial or investment assumption that | ||||||
2 | increases or
decreases the required State contribution and | ||||||
3 | first
applies in State fiscal year 2018 or thereafter shall be
| ||||||
4 | implemented in equal annual amounts over a 5-year period
| ||||||
5 | beginning in the State fiscal year in which the actuarial
| ||||||
6 | change first applies to the required State contribution. | ||||||
7 | A change in an actuarial or investment assumption that | ||||||
8 | increases or
decreases the required State contribution and | ||||||
9 | first
applied to the State contribution in fiscal year 2014, | ||||||
10 | 2015, 2016, or 2017 shall be
implemented: | ||||||
11 | (i) as already applied in State fiscal years before | ||||||
12 | 2018; and | ||||||
13 | (ii) in the portion of the 5-year period beginning in | ||||||
14 | the State fiscal year in which the actuarial
change first | ||||||
15 | applied that occurs in State fiscal year 2018 or | ||||||
16 | thereafter, by calculating the change in equal annual | ||||||
17 | amounts over that 5-year period and then implementing it | ||||||
18 | at the resulting annual rate in each of the remaining | ||||||
19 | fiscal years in that 5-year period. | ||||||
20 | For State fiscal years 1996 through 2005, the State | ||||||
21 | contribution to the
System, as a percentage of the applicable | ||||||
22 | employee payroll, shall be increased
in equal annual | ||||||
23 | increments so that by State fiscal year 2011, the State is
| ||||||
24 | contributing at the rate required under this Section; except | ||||||
25 | that in the
following specified State fiscal years, the State | ||||||
26 | contribution to the System
shall not be less than the |
| |||||||
| |||||||
1 | following indicated percentages of the applicable
employee | ||||||
2 | payroll, even if the indicated percentage will produce a State
| ||||||
3 | contribution in excess of the amount otherwise required under | ||||||
4 | this subsection
and subsection (a), and notwithstanding any | ||||||
5 | contrary certification made under
subsection (a-1) before May | ||||||
6 | 27, 1998 (the effective date of Public Act 90-582):
10.02% in | ||||||
7 | FY 1999;
10.77% in FY 2000;
11.47% in FY 2001;
12.16% in FY | ||||||
8 | 2002;
12.86% in FY 2003; and
13.56% in FY 2004.
| ||||||
9 | Notwithstanding any other provision of this Article, the | ||||||
10 | total required State
contribution for State fiscal year 2006 | ||||||
11 | is $534,627,700.
| ||||||
12 | Notwithstanding any other provision of this Article, the | ||||||
13 | total required State
contribution for State fiscal year 2007 | ||||||
14 | is $738,014,500.
| ||||||
15 | For each of State fiscal years 2008 through 2009, the | ||||||
16 | State contribution to
the System, as a percentage of the | ||||||
17 | applicable employee payroll, shall be
increased in equal | ||||||
18 | annual increments from the required State contribution for | ||||||
19 | State fiscal year 2007, so that by State fiscal year 2011, the
| ||||||
20 | State is contributing at the rate otherwise required under | ||||||
21 | this Section.
| ||||||
22 | Notwithstanding any other provision of this Article, the | ||||||
23 | total required State contribution for State fiscal year 2010 | ||||||
24 | is $2,089,268,000 and shall be made from the proceeds of bonds | ||||||
25 | sold in fiscal year 2010 pursuant to Section 7.2 of the General | ||||||
26 | Obligation Bond Act, less (i) the pro rata share of bond sale |
| |||||||
| |||||||
1 | expenses determined by the System's share of total bond | ||||||
2 | proceeds, (ii) any amounts received from the Common School | ||||||
3 | Fund in fiscal year 2010, and (iii) any reduction in bond | ||||||
4 | proceeds due to the issuance of discounted bonds, if | ||||||
5 | applicable. | ||||||
6 | Notwithstanding any other provision of this Article, the
| ||||||
7 | total required State contribution for State fiscal year 2011 | ||||||
8 | is
the amount recertified by the System on or before April 1, | ||||||
9 | 2011 pursuant to subsection (a-1) of this Section and shall be | ||||||
10 | made from the proceeds of bonds
sold in fiscal year 2011 | ||||||
11 | pursuant to Section 7.2 of the General
Obligation Bond Act, | ||||||
12 | less (i) the pro rata share of bond sale
expenses determined by | ||||||
13 | the System's share of total bond
proceeds, (ii) any amounts | ||||||
14 | received from the Common School Fund
in fiscal year 2011, and | ||||||
15 | (iii) any reduction in bond proceeds
due to the issuance of | ||||||
16 | discounted bonds, if applicable. This amount shall include, in | ||||||
17 | addition to the amount certified by the System, an amount | ||||||
18 | necessary to meet employer contributions required by the State | ||||||
19 | as an employer under paragraph (e) of this Section, which may | ||||||
20 | also be used by the System for contributions required by | ||||||
21 | paragraph (a) of Section 16-127. | ||||||
22 | Beginning in State fiscal year 2046, the minimum State | ||||||
23 | contribution for
each fiscal year shall be the amount needed | ||||||
24 | to maintain the total assets of
the System at 90% of the total | ||||||
25 | actuarial liabilities of the System.
| ||||||
26 | Amounts received by the System pursuant to Section 25 of |
| |||||||
| |||||||
1 | the Budget Stabilization Act or Section 8.12 of the State | ||||||
2 | Finance Act in any fiscal year do not reduce and do not | ||||||
3 | constitute payment of any portion of the minimum State | ||||||
4 | contribution required under this Article in that fiscal year. | ||||||
5 | Such amounts shall not reduce, and shall not be included in the | ||||||
6 | calculation of, the required State contributions under this | ||||||
7 | Article in any future year until the System has reached a | ||||||
8 | funding ratio of at least 90%. A reference in this Article to | ||||||
9 | the "required State contribution" or any substantially similar | ||||||
10 | term does not include or apply to any amounts payable to the | ||||||
11 | System under Section 25 of the Budget Stabilization Act. | ||||||
12 | Notwithstanding any other provision of this Section, the | ||||||
13 | required State
contribution for State fiscal year 2005 and for | ||||||
14 | fiscal year 2008 and each fiscal year thereafter, as
| ||||||
15 | calculated under this Section and
certified under subsection | ||||||
16 | (a-1), shall not exceed an amount equal to (i) the
amount of | ||||||
17 | the required State contribution that would have been | ||||||
18 | calculated under
this Section for that fiscal year if the | ||||||
19 | System had not received any payments
under subsection (d) of | ||||||
20 | Section 7.2 of the General Obligation Bond Act, minus
(ii) the | ||||||
21 | portion of the State's total debt service payments for that | ||||||
22 | fiscal
year on the bonds issued in fiscal year 2003 for the | ||||||
23 | purposes of that Section 7.2, as determined
and certified by | ||||||
24 | the Comptroller, that is the same as the System's portion of
| ||||||
25 | the total moneys distributed under subsection (d) of Section | ||||||
26 | 7.2 of the General
Obligation Bond Act. In determining this |
| |||||||
| |||||||
1 | maximum for State fiscal years 2008 through 2010, however, the | ||||||
2 | amount referred to in item (i) shall be increased, as a | ||||||
3 | percentage of the applicable employee payroll, in equal | ||||||
4 | increments calculated from the sum of the required State | ||||||
5 | contribution for State fiscal year 2007 plus the applicable | ||||||
6 | portion of the State's total debt service payments for fiscal | ||||||
7 | year 2007 on the bonds issued in fiscal year 2003 for the | ||||||
8 | purposes of Section 7.2 of the General
Obligation Bond Act, so | ||||||
9 | that, by State fiscal year 2011, the
State is contributing at | ||||||
10 | the rate otherwise required under this Section.
| ||||||
11 | (b-4) Beginning in fiscal year 2018, each employer under | ||||||
12 | this Article shall pay to the System a required contribution | ||||||
13 | determined as a percentage of projected payroll and sufficient | ||||||
14 | to produce an annual amount equal to: | ||||||
15 | (i) for each of fiscal years 2018, 2019, and 2020, the | ||||||
16 | defined benefit normal cost of the defined benefit plan, | ||||||
17 | less the employee contribution, for each employee of that | ||||||
18 | employer who has elected or who is deemed to have elected | ||||||
19 | the benefits under Section 1-161 or who has made the | ||||||
20 | election under subsection (b) of Section 1-161; for fiscal | ||||||
21 | year 2021 and each fiscal year thereafter, the defined | ||||||
22 | benefit normal cost of the defined benefit plan, less the | ||||||
23 | employee contribution, plus 2%, for each employee of that | ||||||
24 | employer who has elected or who is deemed to have elected | ||||||
25 | the benefits under Section 1-161 or who has made the | ||||||
26 | election under subsection (b) of Section 1-161; plus |
| |||||||
| |||||||
1 | (ii) the amount required for that fiscal year to | ||||||
2 | amortize any unfunded actuarial accrued liability | ||||||
3 | associated with the present value of liabilities | ||||||
4 | attributable to the employer's account under Section | ||||||
5 | 16-158.3, determined
as a level percentage of payroll over | ||||||
6 | a 30-year rolling amortization period. | ||||||
7 | In determining contributions required under item (i) of | ||||||
8 | this subsection, the System shall determine an aggregate rate | ||||||
9 | for all employers, expressed as a percentage of projected | ||||||
10 | payroll. | ||||||
11 | In determining the contributions required under item (ii) | ||||||
12 | of this subsection, the amount shall be computed by the System | ||||||
13 | on the basis of the actuarial assumptions and tables used in | ||||||
14 | the most recent actuarial valuation of the System that is | ||||||
15 | available at the time of the computation. | ||||||
16 | The contributions required under this subsection (b-4) | ||||||
17 | shall be paid by an employer concurrently with that employer's | ||||||
18 | payroll payment period. The State, as the actual employer of | ||||||
19 | an employee, shall make the required contributions under this | ||||||
20 | subsection. | ||||||
21 | (c) Payment of the required State contributions and of all | ||||||
22 | pensions,
retirement annuities, death benefits, refunds, and | ||||||
23 | other benefits granted
under or assumed by this System, and | ||||||
24 | all expenses in connection with the
administration and | ||||||
25 | operation thereof, are obligations of the State.
| ||||||
26 | If members are paid from special trust or federal funds |
| |||||||
| |||||||
1 | which are
administered by the employing unit, whether school | ||||||
2 | district or other
unit, the employing unit shall pay to the | ||||||
3 | System from such
funds the full accruing retirement costs | ||||||
4 | based upon that
service, which, beginning July 1, 2017, shall | ||||||
5 | be at a rate, expressed as a percentage of salary, equal to the | ||||||
6 | total employer's normal cost, expressed as a percentage of | ||||||
7 | payroll, as determined by the System. Employer contributions, | ||||||
8 | based on
salary paid to members from federal funds, may be | ||||||
9 | forwarded by the distributing
agency of the State of Illinois | ||||||
10 | to the System prior to allocation, in an
amount determined in | ||||||
11 | accordance with guidelines established by such
agency and the | ||||||
12 | System. Any contribution for fiscal year 2015 collected as a | ||||||
13 | result of the change made by Public Act 98-674 shall be | ||||||
14 | considered a State contribution under subsection (b-3) of this | ||||||
15 | Section.
| ||||||
16 | (d) Effective July 1, 1986, any employer of a teacher as | ||||||
17 | defined in
paragraph (8) of Section 16-106 shall pay the | ||||||
18 | employer's normal cost
of benefits based upon the teacher's | ||||||
19 | service, in addition to
employee contributions, as determined | ||||||
20 | by the System. Such employer
contributions shall be forwarded | ||||||
21 | monthly in accordance with guidelines
established by the | ||||||
22 | System.
| ||||||
23 | However, with respect to benefits granted under Section | ||||||
24 | 16-133.4 or
16-133.5 to a teacher as defined in paragraph (8) | ||||||
25 | of Section 16-106, the
employer's contribution shall be 12% | ||||||
26 | (rather than 20%) of the member's
highest annual salary rate |
| |||||||
| |||||||
1 | for each year of creditable service granted, and
the employer | ||||||
2 | shall also pay the required employee contribution on behalf of
| ||||||
3 | the teacher. For the purposes of Sections 16-133.4 and | ||||||
4 | 16-133.5, a teacher
as defined in paragraph (8) of Section | ||||||
5 | 16-106 who is serving in that capacity
while on leave of | ||||||
6 | absence from another employer under this Article shall not
be | ||||||
7 | considered an employee of the employer from which the teacher | ||||||
8 | is on leave.
| ||||||
9 | (e) Beginning July 1, 1998, every employer of a teacher
| ||||||
10 | shall pay to the System an employer contribution computed as | ||||||
11 | follows:
| ||||||
12 | (1) Beginning July 1, 1998 through June 30, 1999, the | ||||||
13 | employer
contribution shall be equal to 0.3% of each | ||||||
14 | teacher's salary.
| ||||||
15 | (2) Beginning July 1, 1999 and thereafter, the | ||||||
16 | employer
contribution shall be equal to 0.58% of each | ||||||
17 | teacher's salary.
| ||||||
18 | The school district or other employing unit may pay these | ||||||
19 | employer
contributions out of any source of funding available | ||||||
20 | for that purpose and
shall forward the contributions to the | ||||||
21 | System on the schedule established
for the payment of member | ||||||
22 | contributions.
| ||||||
23 | These employer contributions are intended to offset a | ||||||
24 | portion of the cost
to the System of the increases in | ||||||
25 | retirement benefits resulting from Public Act 90-582.
| ||||||
26 | Each employer of teachers is entitled to a credit against |
| |||||||
| |||||||
1 | the contributions
required under this subsection (e) with | ||||||
2 | respect to salaries paid to teachers
for the period January 1, | ||||||
3 | 2002 through June 30, 2003, equal to the amount paid
by that | ||||||
4 | employer under subsection (a-5) of Section 6.6 of the State | ||||||
5 | Employees
Group Insurance Act of 1971 with respect to salaries | ||||||
6 | paid to teachers for that
period.
| ||||||
7 | The additional 1% employee contribution required under | ||||||
8 | Section 16-152 by Public Act 90-582
is the responsibility of | ||||||
9 | the teacher and not the
teacher's employer, unless the | ||||||
10 | employer agrees, through collective bargaining
or otherwise, | ||||||
11 | to make the contribution on behalf of the teacher.
| ||||||
12 | If an employer is required by a contract in effect on May | ||||||
13 | 1, 1998 between the
employer and an employee organization to | ||||||
14 | pay, on behalf of all its full-time
employees
covered by this | ||||||
15 | Article, all mandatory employee contributions required under
| ||||||
16 | this Article, then the employer shall be excused from paying | ||||||
17 | the employer
contribution required under this subsection (e) | ||||||
18 | for the balance of the term
of that contract. The employer and | ||||||
19 | the employee organization shall jointly
certify to the System | ||||||
20 | the existence of the contractual requirement, in such
form as | ||||||
21 | the System may prescribe. This exclusion shall cease upon the
| ||||||
22 | termination, extension, or renewal of the contract at any time | ||||||
23 | after May 1,
1998.
| ||||||
24 | (f) If June 4, 2018 (Public Act 100-587) the amount of a | ||||||
25 | teacher's salary for any school year used to determine final | ||||||
26 | average salary exceeds the member's annual full-time salary |
| |||||||
| |||||||
1 | rate with the same employer for the previous school year by | ||||||
2 | more than 6%, the teacher's employer shall pay to the System, | ||||||
3 | in addition to all other payments required under this Section | ||||||
4 | and in accordance with guidelines established by the System, | ||||||
5 | the present value of the increase in benefits resulting from | ||||||
6 | the portion of the increase in salary that is in excess of 6%. | ||||||
7 | This present value shall be computed by the System on the basis | ||||||
8 | of the actuarial assumptions and tables used in the most | ||||||
9 | recent actuarial valuation of the System that is available at | ||||||
10 | the time of the computation. If a teacher's salary for the | ||||||
11 | 2005-2006 school year is used to determine final average | ||||||
12 | salary under this subsection (f), then the changes made to | ||||||
13 | this subsection (f) by Public Act 94-1057 shall apply in | ||||||
14 | calculating whether the increase in his or her salary is in | ||||||
15 | excess of 6%. For the purposes of this Section, change in | ||||||
16 | employment under Section 10-21.12 of the School Code on or | ||||||
17 | after June 1, 2005 shall constitute a change in employer. The | ||||||
18 | System may require the employer to provide any pertinent | ||||||
19 | information or documentation.
The changes made to this | ||||||
20 | subsection (f) by Public Act 94-1111 apply without regard to | ||||||
21 | whether the teacher was in service on or after its effective | ||||||
22 | date.
| ||||||
23 | Whenever it determines that a payment is or may be | ||||||
24 | required under this subsection, the System shall calculate the | ||||||
25 | amount of the payment and bill the employer for that amount. | ||||||
26 | The bill shall specify the calculations used to determine the |
| |||||||
| |||||||
1 | amount due. If the employer disputes the amount of the bill, it | ||||||
2 | may, within 30 days after receipt of the bill, apply to the | ||||||
3 | System in writing for a recalculation. The application must | ||||||
4 | specify in detail the grounds of the dispute and, if the | ||||||
5 | employer asserts that the calculation is subject to subsection | ||||||
6 | (g) , (g-5), (g-10), or (h) of this Section, must include an | ||||||
7 | affidavit setting forth and attesting to all facts within the | ||||||
8 | employer's knowledge that are pertinent to the applicability | ||||||
9 | of that subsection. Upon receiving a timely application for | ||||||
10 | recalculation, the System shall review the application and, if | ||||||
11 | appropriate, recalculate the amount due.
| ||||||
12 | The employer contributions required under this subsection | ||||||
13 | (f) may be paid in the form of a lump sum within 90 days after | ||||||
14 | receipt of the bill. If the employer contributions are not | ||||||
15 | paid within 90 days after receipt of the bill, then interest | ||||||
16 | will be charged at a rate equal to the System's annual | ||||||
17 | actuarially assumed rate of return on investment compounded | ||||||
18 | annually from the 91st day after receipt of the bill. Payments | ||||||
19 | must be concluded within 3 years after the employer's receipt | ||||||
20 | of the bill.
| ||||||
21 | (f-1) (Blank). June 4, 2018 (Public Act 100-587) | ||||||
22 | (g) This subsection (g) applies only to payments made or | ||||||
23 | salary increases given on or after June 1, 2005 but before July | ||||||
24 | 1, 2011. The changes made by Public Act 94-1057 shall not | ||||||
25 | require the System to refund any payments received before
July | ||||||
26 | 31, 2006 (the effective date of Public Act 94-1057). |
| |||||||
| |||||||
1 | When assessing payment for any amount due under subsection | ||||||
2 | (f), the System shall exclude salary increases paid to | ||||||
3 | teachers under contracts or collective bargaining agreements | ||||||
4 | entered into, amended, or renewed before June 1, 2005.
| ||||||
5 | When assessing payment for any amount due under subsection | ||||||
6 | (f), the System shall exclude salary increases paid to a | ||||||
7 | teacher at a time when the teacher is 10 or more years from | ||||||
8 | retirement eligibility under Section 16-132 or 16-133.2.
| ||||||
9 | When assessing payment for any amount due under subsection | ||||||
10 | (f), the System shall exclude salary increases resulting from | ||||||
11 | overload work, including summer school, when the school | ||||||
12 | district has certified to the System, and the System has | ||||||
13 | approved the certification, that (i) the overload work is for | ||||||
14 | the sole purpose of classroom instruction in excess of the | ||||||
15 | standard number of classes for a full-time teacher in a school | ||||||
16 | district during a school year and (ii) the salary increases | ||||||
17 | are equal to or less than the rate of pay for classroom | ||||||
18 | instruction computed on the teacher's current salary and work | ||||||
19 | schedule.
| ||||||
20 | When assessing payment for any amount due under subsection | ||||||
21 | (f), the System shall exclude a salary increase resulting from | ||||||
22 | a promotion (i) for which the employee is required to hold a | ||||||
23 | certificate or supervisory endorsement issued by the State | ||||||
24 | Teacher Certification Board that is a different certification | ||||||
25 | or supervisory endorsement than is required for the teacher's | ||||||
26 | previous position and (ii) to a position that has existed and |
| |||||||
| |||||||
1 | been filled by a member for no less than one complete academic | ||||||
2 | year and the salary increase from the promotion is an increase | ||||||
3 | that results in an amount no greater than the lesser of the | ||||||
4 | average salary paid for other similar positions in the | ||||||
5 | district requiring the same certification or the amount | ||||||
6 | stipulated in the collective bargaining agreement for a | ||||||
7 | similar position requiring the same certification.
| ||||||
8 | When assessing payment for any amount due under subsection | ||||||
9 | (f), the System shall exclude any payment to the teacher from | ||||||
10 | the State of Illinois or the State Board of Education over | ||||||
11 | which the employer does not have discretion, notwithstanding | ||||||
12 | that the payment is included in the computation of final | ||||||
13 | average salary.
| ||||||
14 | (g-5) When assessing payment for any amount due under | ||||||
15 | subsection (f), the System shall exclude salary increases | ||||||
16 | resulting from overload or stipend work performed in a school | ||||||
17 | year subsequent to a school year in which the employer was | ||||||
18 | unable to offer or allow to be conducted overload or stipend | ||||||
19 | work due to an emergency declaration limiting such activities. | ||||||
20 | (g-10) When assessing payment for any amount due under | ||||||
21 | subsection (f), the System shall exclude salary increases | ||||||
22 | resulting from increased instructional time that exceeded the | ||||||
23 | instructional time required during the 2019-2020 school year. | ||||||
24 | (h) When assessing payment for any amount due under | ||||||
25 | subsection (f), the System shall exclude any salary increase | ||||||
26 | described in subsection (g) of this Section given on or after |
| |||||||
| |||||||
1 | July 1, 2011 but before July 1, 2014 under a contract or | ||||||
2 | collective bargaining agreement entered into, amended, or | ||||||
3 | renewed on or after June 1, 2005 but before July 1, 2011. | ||||||
4 | Notwithstanding any other provision of this Section, any | ||||||
5 | payments made or salary increases given after June 30, 2014 | ||||||
6 | shall be used in assessing payment for any amount due under | ||||||
7 | subsection (f) of this Section.
| ||||||
8 | (i) The System shall prepare a report and file copies of | ||||||
9 | the report with the Governor and the General Assembly by | ||||||
10 | January 1, 2007 that contains all of the following | ||||||
11 | information: | ||||||
12 | (1) The number of recalculations required by the | ||||||
13 | changes made to this Section by Public Act 94-1057 for | ||||||
14 | each employer. | ||||||
15 | (2) The dollar amount by which each employer's | ||||||
16 | contribution to the System was changed due to | ||||||
17 | recalculations required by Public Act 94-1057. | ||||||
18 | (3) The total amount the System received from each | ||||||
19 | employer as a result of the changes made to this Section by | ||||||
20 | Public Act 94-4. | ||||||
21 | (4) The increase in the required State contribution | ||||||
22 | resulting from the changes made to this Section by Public | ||||||
23 | Act 94-1057.
| ||||||
24 | (i-5) For school years beginning on or after July 1, 2017, | ||||||
25 | if the amount of a participant's salary for any school year | ||||||
26 | exceeds the amount of the salary set for the Governor, the |
| |||||||
| |||||||
1 | participant's employer shall pay to the System, in addition to | ||||||
2 | all other payments required under this Section and in | ||||||
3 | accordance with guidelines established by the System, an | ||||||
4 | amount determined by the System to be equal to the employer | ||||||
5 | normal cost, as established by the System and expressed as a | ||||||
6 | total percentage of payroll, multiplied by the amount of | ||||||
7 | salary in excess of the amount of the salary set for the | ||||||
8 | Governor. This amount shall be computed by the System on the | ||||||
9 | basis of the actuarial assumptions and tables used in the most | ||||||
10 | recent actuarial valuation of the System that is available at | ||||||
11 | the time of the computation. The System may require the | ||||||
12 | employer to provide any pertinent information or | ||||||
13 | documentation. | ||||||
14 | Whenever it determines that a payment is or may be | ||||||
15 | required under this subsection, the System shall calculate the | ||||||
16 | amount of the payment and bill the employer for that amount. | ||||||
17 | The bill shall specify the calculations used to determine the | ||||||
18 | amount due. If the employer disputes the amount of the bill, it | ||||||
19 | may, within 30 days after receipt of the bill, apply to the | ||||||
20 | System in writing for a recalculation. The application must | ||||||
21 | specify in detail the grounds of the dispute. Upon receiving a | ||||||
22 | timely application for recalculation, the System shall review | ||||||
23 | the application and, if appropriate, recalculate the amount | ||||||
24 | due. | ||||||
25 | The employer contributions required under this subsection | ||||||
26 | may be paid in the form of a lump sum within 90 days after |
| |||||||
| |||||||
1 | receipt of the bill. If the employer contributions are not | ||||||
2 | paid within 90 days after receipt of the bill, then interest | ||||||
3 | will be charged at a rate equal to the System's annual | ||||||
4 | actuarially assumed rate of return on investment compounded | ||||||
5 | annually from the 91st day after receipt of the bill. Payments | ||||||
6 | must be concluded within 3 years after the employer's receipt | ||||||
7 | of the bill. | ||||||
8 | (j) For purposes of determining the required State | ||||||
9 | contribution to the System, the value of the System's assets | ||||||
10 | shall be equal to the actuarial value of the System's assets, | ||||||
11 | which shall be calculated as follows: | ||||||
12 | As of June 30, 2008, the actuarial value of the System's | ||||||
13 | assets shall be equal to the market value of the assets as of | ||||||
14 | that date. In determining the actuarial value of the System's | ||||||
15 | assets for fiscal years after June 30, 2008, any actuarial | ||||||
16 | gains or losses from investment return incurred in a fiscal | ||||||
17 | year shall be recognized in equal annual amounts over the | ||||||
18 | 5-year period following that fiscal year. | ||||||
19 | (k) For purposes of determining the required State | ||||||
20 | contribution to the system for a particular year, the | ||||||
21 | actuarial value of assets shall be assumed to earn a rate of | ||||||
22 | return equal to the system's actuarially assumed rate of | ||||||
23 | return. | ||||||
24 | (Source: P.A. 100-23, eff. 7-6-17; 100-340, eff. 8-25-17; | ||||||
25 | 100-587, eff. 6-4-18; 100-624, eff. 7-20-18; 100-863, eff. | ||||||
26 | 8-14-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; revised |
| |||||||
| |||||||
1 | 8-13-19.)
| ||||||
2 | (40 ILCS 5/16-203)
| ||||||
3 | Sec. 16-203. Application and expiration of new benefit | ||||||
4 | increases. | ||||||
5 | (a) As used in this Section, "new benefit increase" means | ||||||
6 | an increase in the amount of any benefit provided under this | ||||||
7 | Article, or an expansion of the conditions of eligibility for | ||||||
8 | any benefit under this Article, that results from an amendment | ||||||
9 | to this Code that takes effect after June 1, 2005 (the | ||||||
10 | effective date of Public Act 94-4). "New benefit increase", | ||||||
11 | however, does not include any benefit increase resulting from | ||||||
12 | the changes made to Article 1 or this Article by Public Act | ||||||
13 | 95-910, Public Act 100-23, Public Act 100-587, Public Act | ||||||
14 | 100-743, or Public Act 100-769, Public Act 101-10, Public Act | ||||||
15 | 101-49, or this amendatory Act of the 102nd General Assembly | ||||||
16 | or this amendatory Act of the 101st General Assembly . | ||||||
17 | (b) Notwithstanding any other provision of this Code or | ||||||
18 | any subsequent amendment to this Code, every new benefit | ||||||
19 | increase is subject to this Section and shall be deemed to be | ||||||
20 | granted only in conformance with and contingent upon | ||||||
21 | compliance with the provisions of this Section.
| ||||||
22 | (c) The Public Act enacting a new benefit increase must | ||||||
23 | identify and provide for payment to the System of additional | ||||||
24 | funding at least sufficient to fund the resulting annual | ||||||
25 | increase in cost to the System as it accrues. |
| |||||||
| |||||||
1 | Every new benefit increase is contingent upon the General | ||||||
2 | Assembly providing the additional funding required under this | ||||||
3 | subsection. The Commission on Government Forecasting and | ||||||
4 | Accountability shall analyze whether adequate additional | ||||||
5 | funding has been provided for the new benefit increase and | ||||||
6 | shall report its analysis to the Public Pension Division of | ||||||
7 | the Department of Insurance. A new benefit increase created by | ||||||
8 | a Public Act that does not include the additional funding | ||||||
9 | required under this subsection is null and void. If the Public | ||||||
10 | Pension Division determines that the additional funding | ||||||
11 | provided for a new benefit increase under this subsection is | ||||||
12 | or has become inadequate, it may so certify to the Governor and | ||||||
13 | the State Comptroller and, in the absence of corrective action | ||||||
14 | by the General Assembly, the new benefit increase shall expire | ||||||
15 | at the end of the fiscal year in which the certification is | ||||||
16 | made.
| ||||||
17 | (d) Every new benefit increase shall expire 5 years after | ||||||
18 | its effective date or on such earlier date as may be specified | ||||||
19 | in the language enacting the new benefit increase or provided | ||||||
20 | under subsection (c). This does not prevent the General | ||||||
21 | Assembly from extending or re-creating a new benefit increase | ||||||
22 | by law. | ||||||
23 | (e) Except as otherwise provided in the language creating | ||||||
24 | the new benefit increase, a new benefit increase that expires | ||||||
25 | under this Section continues to apply to persons who applied | ||||||
26 | and qualified for the affected benefit while the new benefit |
| |||||||
| |||||||
1 | increase was in effect and to the affected beneficiaries and | ||||||
2 | alternate payees of such persons, but does not apply to any | ||||||
3 | other person, including , without limitation , a person who | ||||||
4 | continues in service after the expiration date and did not | ||||||
5 | apply and qualify for the affected benefit while the new | ||||||
6 | benefit increase was in effect.
| ||||||
7 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
8 | 100-743, eff. 8-10-18; 100-769, eff. 8-10-18; 101-10, eff. | ||||||
9 | 6-5-19; 101-49, eff. 7-12-19; 101-81, eff. 7-12-19; revised | ||||||
10 | 8-13-19.) | ||||||
11 | Section 12-10. The State Mandates Act is amended by adding | ||||||
12 | Section 8.45 as follows: | ||||||
13 | (30 ILCS 805/8.45 new) | ||||||
14 | Sec. 8.45. Exempt mandate. Notwithstanding Sections 6 and | ||||||
15 | 8 of this Act, no reimbursement by the State is required for | ||||||
16 | the implementation of any mandate created by this amendatory | ||||||
17 | Act of the 102nd General Assembly. | ||||||
18 | ARTICLE 14. LIHEAP | ||||||
19 | Section 14-5. The Energy Assistance Act is amended by | ||||||
20 | changing Sections 6 and 13 and by adding Section 20 as follows:
| ||||||
21 | (305 ILCS 20/6) (from Ch. 111 2/3, par. 1406)
|
| |||||||
| |||||||
1 | Sec. 6. Eligibility, Conditions of Participation, and | ||||||
2 | Energy Assistance.
| ||||||
3 | (a) Any person who is a resident of the State of Illinois | ||||||
4 | and whose
household income is not greater than an amount | ||||||
5 | determined annually by the
Department, in consultation with | ||||||
6 | the Policy Advisory Council, may
apply for assistance pursuant | ||||||
7 | to this Act in accordance with regulations
promulgated by the | ||||||
8 | Department. In setting the annual eligibility level, the
| ||||||
9 | Department shall consider the amount of available funding and | ||||||
10 | may not set a
limit higher than 150% of the federal nonfarm | ||||||
11 | poverty level as established by
the federal Office of | ||||||
12 | Management and Budget or 60% of the State median income for the | ||||||
13 | current State fiscal year as established by the U.S. | ||||||
14 | Department of Health and Human Services ; except that for the | ||||||
15 | period from the effective date of this amendatory Act of the | ||||||
16 | 101st General Assembly through June 30, 2021, the Department | ||||||
17 | may establish limits not higher than 200% of that poverty | ||||||
18 | level. The Department, in consultation with the Policy | ||||||
19 | Advisory Council, may adjust the percentage of poverty level | ||||||
20 | annually in accordance with federal guidelines and based on | ||||||
21 | funding availability.
| ||||||
22 | (b) Applicants who qualify for assistance pursuant to | ||||||
23 | subsection (a) of
this Section shall, subject to appropriation | ||||||
24 | from the General Assembly and
subject to availability of funds | ||||||
25 | to the Department, receive energy
assistance as provided by | ||||||
26 | this Act. The Department, upon receipt
of monies authorized |
| |||||||
| |||||||
1 | pursuant to this Act for energy assistance, shall commit
funds | ||||||
2 | for each qualified applicant in an amount determined by the
| ||||||
3 | Department. In determining the amounts of assistance to be | ||||||
4 | provided to or
on behalf of a qualified applicant, the | ||||||
5 | Department shall ensure that the
highest amounts of assistance | ||||||
6 | go to households with the greatest energy
costs in relation to | ||||||
7 | household income. The Department shall include
factors such as | ||||||
8 | energy costs, household size, household income, and region
of | ||||||
9 | the State when determining individual household benefits. In | ||||||
10 | setting
assistance levels, the Department shall attempt to | ||||||
11 | provide assistance to
approximately the same number of | ||||||
12 | households who participated in the 1991
Residential Energy | ||||||
13 | Assistance Partnership Program. Such assistance levels
shall | ||||||
14 | be adjusted annually on the basis of funding
availability and | ||||||
15 | energy costs. In promulgating rules for the
administration of | ||||||
16 | this
Section the Department shall assure that a minimum of 1/3 | ||||||
17 | of funds
available for benefits to eligible households with | ||||||
18 | the lowest incomes and that elderly households , households | ||||||
19 | with children under the age of 6 years old, and households with | ||||||
20 | persons with disabilities are offered a priority application
| ||||||
21 | period.
| ||||||
22 | (c) If the applicant is not a customer of record of an | ||||||
23 | energy provider for
energy services or an applicant for such | ||||||
24 | service, such applicant shall
receive a direct energy | ||||||
25 | assistance payment in an amount established by the
Department | ||||||
26 | for all such applicants under this Act; provided, however, |
| |||||||
| |||||||
1 | that
such an applicant must have rental expenses for housing | ||||||
2 | greater than 30% of
household income.
| ||||||
3 | (c-1) This subsection shall apply only in cases where: (1) | ||||||
4 | the applicant is not a customer of record of an energy provider | ||||||
5 | because energy services are provided by the owner of the unit | ||||||
6 | as a portion of the rent; (2) the applicant resides in housing | ||||||
7 | subsidized or developed with funds provided under the Rental | ||||||
8 | Housing Support Program Act or under a similar locally funded | ||||||
9 | rent subsidy program, or is the voucher holder who resides in a | ||||||
10 | rental unit within the State of Illinois and whose monthly | ||||||
11 | rent is subsidized by the tenant-based Housing Choice Voucher | ||||||
12 | Program under Section 8 of the U.S. Housing Act of 1937; and | ||||||
13 | (3) the rental expenses for housing are no more than 30% of | ||||||
14 | household income. In such cases, the household may apply for | ||||||
15 | an energy assistance payment under this Act and the owner of | ||||||
16 | the housing unit shall cooperate with the applicant by | ||||||
17 | providing documentation of the energy costs for that unit. Any | ||||||
18 | compensation paid to the energy provider who supplied energy | ||||||
19 | services to the household shall be paid on behalf of the owner | ||||||
20 | of the housing unit providing energy services to the | ||||||
21 | household. The Department shall report annually to the General | ||||||
22 | Assembly on the number of households receiving energy | ||||||
23 | assistance under this subsection and the cost of such | ||||||
24 | assistance. The provisions of this subsection (c-1), other | ||||||
25 | than this sentence, are inoperative after August 31, 2012. | ||||||
26 | (d) If the applicant is a customer of an energy provider, |
| |||||||
| |||||||
1 | such
applicant shall receive energy assistance in an amount | ||||||
2 | established by the
Department for all such applicants under | ||||||
3 | this Act, such amount to be paid
by the Department to the | ||||||
4 | energy provider supplying winter energy service to
such | ||||||
5 | applicant. Such applicant shall:
| ||||||
6 | (i) make all reasonable efforts to apply to any other | ||||||
7 | appropriate
source of public energy assistance; and
| ||||||
8 | (ii) sign a waiver permitting the Department to | ||||||
9 | receive income
information from any public or private | ||||||
10 | agency providing income or energy
assistance and from any | ||||||
11 | employer, whether public or private.
| ||||||
12 | (e) Any qualified applicant pursuant to this Section may | ||||||
13 | receive or have
paid on such applicant's behalf an emergency | ||||||
14 | assistance payment to enable
such applicant to obtain access | ||||||
15 | to winter energy services. Any such
payments shall be made in | ||||||
16 | accordance with regulations of the Department.
| ||||||
17 | (f) The Department may, if sufficient funds are available, | ||||||
18 | provide
additional benefits to certain qualified applicants:
| ||||||
19 | (i) for the reduction of past due amounts owed to | ||||||
20 | energy providers;
and
| ||||||
21 | (ii) to assist the household in responding to | ||||||
22 | excessively high summer
temperatures or energy costs. | ||||||
23 | Households containing elderly members, children,
a person | ||||||
24 | with a disability, or a person with a medical need for | ||||||
25 | conditioned air
shall receive priority for receipt of such | ||||||
26 | benefits.
|
| |||||||
| |||||||
1 | (Source: P.A. 101-636, eff. 6-10-20.)
| ||||||
2 | (305 ILCS 20/13)
| ||||||
3 | (Section scheduled to be repealed on January 1, 2025) | ||||||
4 | Sec. 13. Supplemental Low-Income Energy Assistance Fund.
| ||||||
5 | (a) The Supplemental Low-Income Energy Assistance
Fund is | ||||||
6 | hereby created as a special fund in the State
Treasury. | ||||||
7 | Notwithstanding any other law to the contrary, the | ||||||
8 | Supplemental Low-Income Energy Assistance Fund is not subject | ||||||
9 | to sweeps, administrative charge-backs, or any other fiscal or | ||||||
10 | budgetary maneuver that would in any way transfer any amounts | ||||||
11 | from the Supplemental Low-Income Energy Assistance Fund into | ||||||
12 | any other fund of the State. The Supplemental Low-Income | ||||||
13 | Energy Assistance Fund
is authorized to receive moneys from | ||||||
14 | voluntary donations from individuals, foundations, | ||||||
15 | corporations, and other sources, moneys received pursuant to | ||||||
16 | Section 17, and, by statutory deposit, the moneys
collected | ||||||
17 | pursuant to this Section. The Fund is also authorized to | ||||||
18 | receive voluntary donations from individuals, foundations, | ||||||
19 | corporations, and other sources. Subject to appropriation,
the | ||||||
20 | Department shall use
moneys from the Supplemental Low-Income | ||||||
21 | Energy Assistance Fund
for payments to electric or gas public | ||||||
22 | utilities,
municipal electric or gas utilities, and electric | ||||||
23 | cooperatives
on behalf of their customers who are participants | ||||||
24 | in the
program authorized by Sections 4 and 18 of this Act, for | ||||||
25 | the provision of
weatherization services and for
|
| |||||||
| |||||||
1 | administration of the Supplemental Low-Income Energy
| ||||||
2 | Assistance Fund. All other deposits outside of the Energy | ||||||
3 | Assistance Charge as set forth in subsection (b) are not | ||||||
4 | subject to the percentage restrictions related to | ||||||
5 | administrative and weatherization expenses provided in this | ||||||
6 | subsection. The yearly expenditures for weatherization may not | ||||||
7 | exceed 10%
of the amount collected during the year pursuant to | ||||||
8 | this Section , except when unspent funds from the Supplemental | ||||||
9 | Low-Income Energy Assistance Fund are reallocated from a | ||||||
10 | previous year; any unspent balance of the 10% weatherization | ||||||
11 | allowance may be utilized for weatherization expenses in the | ||||||
12 | year they are reallocated . The yearly administrative expenses | ||||||
13 | of the
Supplemental Low-Income Energy Assistance Fund may not | ||||||
14 | exceed
13% 10% of the amount collected during that year
| ||||||
15 | pursuant to this Section, except when unspent funds from the | ||||||
16 | Supplemental Low-Income Energy Assistance Fund are reallocated | ||||||
17 | from a previous year; any unspent balance of the 13% 10% | ||||||
18 | administrative allowance may be utilized for administrative | ||||||
19 | expenses in the year they are reallocated. Of the 13% | ||||||
20 | administrative allowance, no less than 8% shall be provided to | ||||||
21 | Local Administrative Agencies for administrative expenses.
| ||||||
22 | (b) Notwithstanding the provisions of Section 16-111
of | ||||||
23 | the Public Utilities Act but subject to subsection (k) of this | ||||||
24 | Section,
each public utility, electric
cooperative, as defined | ||||||
25 | in Section 3.4 of the Electric Supplier Act,
and municipal | ||||||
26 | utility, as referenced in Section 3-105 of the Public |
| |||||||
| |||||||
1 | Utilities
Act, that is engaged in the delivery of electricity | ||||||
2 | or the
distribution of natural gas within the State of | ||||||
3 | Illinois
shall, effective January 1, 2021 effective January 1, | ||||||
4 | 1998 ,
assess each of
its customer accounts a monthly Energy | ||||||
5 | Assistance Charge for
the Supplemental Low-Income Energy | ||||||
6 | Assistance Fund.
The delivering public utility, municipal | ||||||
7 | electric or gas utility, or electric
or gas
cooperative for a | ||||||
8 | self-assessing purchaser remains subject to the collection of
| ||||||
9 | the
fee imposed by this Section.
The
monthly charge shall be as | ||||||
10 | follows:
| ||||||
11 | (1) Base Energy Assistance Charge per month on each
| ||||||
12 | account for residential electrical service; | ||||||
13 | (2) Base Energy Assistance Charge per month on each
| ||||||
14 | account for residential gas service; | ||||||
15 | (3) Ten times the Base Energy Assistance Charge per
| ||||||
16 | month on each account for non-residential electric
service | ||||||
17 | which had less than 10 megawatts of peak
demand during the | ||||||
18 | previous calendar year; | ||||||
19 | (4) Ten times the Base Energy Assistance Charge per
| ||||||
20 | month on each account for non-residential gas
service | ||||||
21 | which had distributed to it less than
4,000,000 therms of | ||||||
22 | gas during the previous
calendar year; | ||||||
23 | (5) Three hundred and seventy-five times the Base
| ||||||
24 | Energy Assistance Charge per month on each account
for | ||||||
25 | non-residential electric service which had 10
megawatts or | ||||||
26 | greater of peak demand during the
previous calendar year; |
| |||||||
| |||||||
1 | and | ||||||
2 | (6) Three hundred and seventy-five times the Base
| ||||||
3 | Energy Assistance Charge per month on each account
For | ||||||
4 | non-residential gas service which had
4,000,000 or more | ||||||
5 | therms of gas distributed to it
during the previous | ||||||
6 | calendar year. | ||||||
7 | The Base Energy Assistance Charge shall be $0.48
per month | ||||||
8 | for the calendar year beginning January
1, 2022 and shall | ||||||
9 | increase by $0.16 per month for
any calendar year, provided no | ||||||
10 | less than 80% of the
previous State fiscal year's available
| ||||||
11 | Supplemental Low-Income Energy Assistance Fund
funding was | ||||||
12 | exhausted. The maximum Base Energy
Assistance Charge shall not | ||||||
13 | exceed $0.96 per month
for any calendar year. | ||||||
14 | (1) $0.48 per month on each account for
residential | ||||||
15 | electric service;
| ||||||
16 | (2) $0.48 per month on each account for
residential | ||||||
17 | gas service;
| ||||||
18 | (3) $4.80 per month on each account for | ||||||
19 | non-residential electric service
which had less than 10 | ||||||
20 | megawatts
of peak demand during the previous calendar | ||||||
21 | year;
| ||||||
22 | (4) $4.80 per month on each account for | ||||||
23 | non-residential gas service which
had distributed to it | ||||||
24 | less than
4,000,000 therms of gas during the previous | ||||||
25 | calendar year;
| ||||||
26 | (5) $360 per month on each account for non-residential |
| |||||||
| |||||||
1 | electric service
which had 10 megawatts or greater
of peak | ||||||
2 | demand during the previous calendar year; and
| ||||||
3 | (6) $360 per month on each account for non-residential | ||||||
4 | gas service
which had 4,000,000 or more therms of
gas | ||||||
5 | distributed to it during the previous calendar year. | ||||||
6 | The incremental change to such charges imposed by Public | ||||||
7 | Act 99-933 and this amendatory Act of the 102nd General | ||||||
8 | Assembly this amendatory Act of the 96th General Assembly | ||||||
9 | shall not (i) be used for any purpose other than to directly | ||||||
10 | assist customers and (ii) be applicable to utilities serving | ||||||
11 | less than 25,000 100,000 customers in Illinois on January 1, | ||||||
12 | 2021 2009 . The incremental change to such charges imposed by | ||||||
13 | this amendatory Act of the 102nd General Assembly are intended | ||||||
14 | to increase utilization of the Percentage of Income Payment | ||||||
15 | Plan (PIPP or PIP Plan) and shall be applied such that PIP Plan | ||||||
16 | enrollment is at least doubled, as compared to 2020 | ||||||
17 | enrollment, by 2024. | ||||||
18 | In addition, electric and gas utilities have committed, | ||||||
19 | and shall contribute, a one-time payment of $22 million to the | ||||||
20 | Fund, within 10 days after the effective date of the tariffs | ||||||
21 | established pursuant to Sections 16-111.8 and 19-145 of the | ||||||
22 | Public Utilities Act to be used for the Department's cost of | ||||||
23 | implementing the programs described in Section 18 of this | ||||||
24 | amendatory Act of the 96th General Assembly, the Arrearage | ||||||
25 | Reduction Program described in Section 18, and the programs | ||||||
26 | described in Section 8-105 of the Public Utilities Act. If a |
| |||||||
| |||||||
1 | utility elects not to file a rider within 90 days after the | ||||||
2 | effective date of this amendatory Act of the 96th General | ||||||
3 | Assembly, then the contribution from such utility shall be | ||||||
4 | made no later than February 1, 2010.
| ||||||
5 | (c) For purposes of this Section:
| ||||||
6 | (1) "residential electric service" means
electric | ||||||
7 | utility service for household purposes delivered to a
| ||||||
8 | dwelling of 2 or fewer units which is billed under a
| ||||||
9 | residential rate, or electric utility service for | ||||||
10 | household
purposes delivered to a dwelling unit or units | ||||||
11 | which is billed
under a residential rate and is registered | ||||||
12 | by a separate meter
for each dwelling unit;
| ||||||
13 | (2) "residential gas service" means gas utility
| ||||||
14 | service for household purposes distributed to a dwelling | ||||||
15 | of
2 or fewer units which is billed under a residential | ||||||
16 | rate,
or gas utility service for household purposes | ||||||
17 | distributed to a
dwelling unit or units which is billed | ||||||
18 | under a residential
rate and is registered by a separate | ||||||
19 | meter for each dwelling
unit;
| ||||||
20 | (3) "non-residential electric service" means
electric | ||||||
21 | utility service which is not residential electric
service; | ||||||
22 | and
| ||||||
23 | (4) "non-residential gas service" means gas
utility | ||||||
24 | service which is not residential gas service.
| ||||||
25 | (d) Within 30 days after the effective date of this | ||||||
26 | amendatory Act of the 96th General Assembly, each public
|
| |||||||
| |||||||
1 | utility engaged in the delivery of electricity or the
| ||||||
2 | distribution of natural gas shall file with the Illinois
| ||||||
3 | Commerce Commission tariffs incorporating the Energy
| ||||||
4 | Assistance Charge in other charges stated in such tariffs, | ||||||
5 | which shall become effective no later than the beginning of | ||||||
6 | the first billing cycle following such filing.
| ||||||
7 | (e) The Energy Assistance Charge assessed by
electric and | ||||||
8 | gas public utilities shall be considered a charge
for public | ||||||
9 | utility service.
| ||||||
10 | (f) By the 20th day of the month following the month in | ||||||
11 | which the charges
imposed by the Section were collected, each | ||||||
12 | public
utility,
municipal utility, and electric cooperative | ||||||
13 | shall remit to the
Department of Revenue all moneys received | ||||||
14 | as payment of the
Energy Assistance Charge on a return | ||||||
15 | prescribed and furnished by the
Department of Revenue showing | ||||||
16 | such information as the Department of Revenue may
reasonably | ||||||
17 | require; provided, however, that a utility offering an | ||||||
18 | Arrearage Reduction Program or Supplemental Arrearage | ||||||
19 | Reduction Program pursuant to Section 18 of this Act shall be | ||||||
20 | entitled to net those amounts necessary to fund and recover | ||||||
21 | the costs of such Programs as authorized by that Section that | ||||||
22 | is no more than the incremental change in such Energy | ||||||
23 | Assistance Charge authorized by Public Act 96-33. If a | ||||||
24 | customer makes a partial payment, a public
utility, municipal
| ||||||
25 | utility, or electric cooperative may elect either: (i) to | ||||||
26 | apply
such partial payments first to amounts owed to the
|
| |||||||
| |||||||
1 | utility or cooperative for its services and then to payment
| ||||||
2 | for the Energy Assistance Charge or (ii) to apply such partial | ||||||
3 | payments
on a pro-rata basis between amounts owed to the
| ||||||
4 | utility or cooperative for its services and to payment for the
| ||||||
5 | Energy Assistance Charge.
| ||||||
6 | If any payment provided for in this Section exceeds the | ||||||
7 | distributor's liabilities under this Act, as shown on an | ||||||
8 | original return, the Department may authorize the distributor | ||||||
9 | to credit such excess payment against liability subsequently | ||||||
10 | to be remitted to the Department under this Act, in accordance | ||||||
11 | with reasonable rules adopted by the Department. If the | ||||||
12 | Department subsequently determines that all or any part of the | ||||||
13 | credit taken was not actually due to the distributor, the | ||||||
14 | distributor's discount shall be reduced by an amount equal to | ||||||
15 | the difference between the discount as applied to the credit | ||||||
16 | taken and that actually due, and that distributor shall be | ||||||
17 | liable for penalties and interest on such difference. | ||||||
18 | (g) The Department of Revenue shall deposit into the
| ||||||
19 | Supplemental Low-Income Energy Assistance Fund all moneys
| ||||||
20 | remitted to it in accordance with subsection (f) of this
| ||||||
21 | Section . ; provided, however, that the amounts remitted by | ||||||
22 | each utility shall be used to provide assistance to that | ||||||
23 | utility's customers. The utilities shall coordinate with the | ||||||
24 | Department to establish an equitable and practical methodology | ||||||
25 | for implementing this subsection (g) beginning with the 2010 | ||||||
26 | program year.
|
| |||||||
| |||||||
1 | (h) On or before December 31, 2002, the Department shall
| ||||||
2 | prepare a report for the General Assembly on the expenditure | ||||||
3 | of funds
appropriated from the Low-Income Energy Assistance | ||||||
4 | Block Grant Fund for the
program authorized under Section 4 of | ||||||
5 | this Act.
| ||||||
6 | (i) The Department of Revenue may establish such
rules as | ||||||
7 | it deems necessary to implement this Section.
| ||||||
8 | (j) The Department of Commerce and Economic Opportunity
| ||||||
9 | may establish such rules as it deems necessary to implement
| ||||||
10 | this Section.
| ||||||
11 | (k) The charges imposed by this Section shall only apply | ||||||
12 | to customers of
municipal electric or gas utilities and | ||||||
13 | electric or gas cooperatives if
the municipal
electric or gas
| ||||||
14 | utility or electric or gas cooperative makes an affirmative | ||||||
15 | decision to
impose the
charge. If a municipal electric or gas | ||||||
16 | utility or an electric
cooperative makes an affirmative | ||||||
17 | decision to impose the charge provided by
this
Section, the | ||||||
18 | municipal electric or gas utility or electric cooperative | ||||||
19 | shall
inform the
Department of Revenue in writing of such | ||||||
20 | decision when it begins to impose the
charge. If a municipal | ||||||
21 | electric or gas utility or electric or gas
cooperative does | ||||||
22 | not
assess
this charge, the Department may not use funds from | ||||||
23 | the Supplemental Low-Income
Energy Assistance Fund to provide | ||||||
24 | benefits to its customers under the program
authorized by | ||||||
25 | Section 4 of this Act.
| ||||||
26 | In its use of federal funds under this Act, the Department |
| |||||||
| |||||||
1 | may not cause a
disproportionate share of those federal funds | ||||||
2 | to benefit customers of systems
which do not assess the charge | ||||||
3 | provided by this Section.
| ||||||
4 | This Section is repealed on January 1, 2025
unless
renewed | ||||||
5 | by action of the General Assembly.
| ||||||
6 | (Source: P.A. 99-457, eff. 1-1-16; 99-906, eff. 6-1-17; | ||||||
7 | 99-933, eff. 1-27-17; 100-863, eff. 8-14-18; 100-1171, eff. | ||||||
8 | 1-4-19.)
| ||||||
9 | (305 ILCS 20/20 new) | ||||||
10 | Sec. 20. Expanded eligibility. All programs pursuant to | ||||||
11 | this Act shall be available to eligible low-income Illinois | ||||||
12 | residents who qualify for assistance under Sections 6 and 18, | ||||||
13 | regardless of immigration status, using the Supplemental | ||||||
14 | Low-Income Energy Assistance Fund for customers of utilities | ||||||
15 | and vendors that collect the Energy Assistance Charge and pay | ||||||
16 | into the Supplemental Low-Income Energy Assistance Fund. | ||||||
17 | ARTICLE 20. AMENDATORY PROVISIONS | ||||||
18 | Section 20-5. The Secretary of State Act is amended by | ||||||
19 | changing Section 18 as follows: | ||||||
20 | (15 ILCS 305/18) | ||||||
21 | Sec. 18. Electronic Filing Supplemental Deposits into | ||||||
22 | Department of Business Services Special Operations Fund. When |
| |||||||
| |||||||
1 | a submission to the Secretary of State is made electronically, | ||||||
2 | but does not include a request for expedited services, | ||||||
3 | pursuant to the provisions of this amendatory Act of the 100th | ||||||
4 | General Assembly up to $25 for each such transaction under the | ||||||
5 | General Not For Profit Corporation Act of 1986 and up to $50 | ||||||
6 | from each such transaction under the Business Corporation Act | ||||||
7 | of 1983, the Limited Liability Company Act, or the Uniform | ||||||
8 | Limited Partnership Act (2001) shall be deposited into the | ||||||
9 | Department of Business Services Special Operations Fund, and | ||||||
10 | the remainder of any fee deposited into the General Revenue | ||||||
11 | Fund. However, in no circumstance may the supplemental | ||||||
12 | deposits provided by this Section cause the total deposits | ||||||
13 | into the Special Operations Fund in any fiscal year from | ||||||
14 | electronic submissions under the Business Corporation Act of | ||||||
15 | 1983, the General Not For Profit Corporation Act of 1986, the | ||||||
16 | Limited Liability Company Act, the Uniform Partnership Act | ||||||
17 | (1997), and the Uniform Limited Partnership Act (2001), | ||||||
18 | whether or not for expedited services, to exceed $11,326,225. | ||||||
19 | The Secretary of State has the authority to adopt rules | ||||||
20 | necessary to implement this Section, in accordance with the | ||||||
21 | Illinois Administrative Procedure Act. This Section does not | ||||||
22 | apply on or after July 1, 2023 2021 .
| ||||||
23 | (Source: P.A. 100-186, eff. 7-1-18 .) | ||||||
24 | Section 20-7. The New Markets Development Program Act is | ||||||
25 | amended by changing Section 50 as follows: |
| |||||||
| |||||||
1 | (20 ILCS 663/50)
| ||||||
2 | Sec. 50. Sunset. For fiscal years following fiscal year | ||||||
3 | 2024 2021 , qualified equity investments shall not be made | ||||||
4 | under this Act unless reauthorization is made pursuant to this | ||||||
5 | Section. For all fiscal years following fiscal year 2024 2021 , | ||||||
6 | unless the General Assembly adopts a joint resolution granting | ||||||
7 | authority to the Department to approve qualified equity | ||||||
8 | investments for the Illinois new markets development program | ||||||
9 | and clearly describing the amount of tax credits available for | ||||||
10 | the next fiscal year, or otherwise complies with the | ||||||
11 | provisions of this Section, no qualified equity investments | ||||||
12 | may be permitted to be made under this Act. The amount of | ||||||
13 | available tax credits contained in such a resolution shall not | ||||||
14 | exceed the limitation provided under Section 20. Nothing in | ||||||
15 | this Section precludes a taxpayer who makes a qualified equity | ||||||
16 | investment prior to the expiration of authority to make | ||||||
17 | qualified equity investments from claiming tax credits | ||||||
18 | relating to that qualified equity investment for each | ||||||
19 | applicable credit allowance date.
| ||||||
20 | (Source: P.A. 100-408, eff. 8-25-17.) | ||||||
21 | Section 20-10. The Illinois Housing Development Act is | ||||||
22 | amended by adding Section 7.32 as follows: | ||||||
23 | (20 ILCS 3805/7.32 new) |
| |||||||
| |||||||
1 | Sec. 7.32. American Rescue Plan Homeowner Assistance and | ||||||
2 | Emergency Rental Assistance. The Authority may receive, | ||||||
3 | directly or indirectly, federal funds from the Homeowner | ||||||
4 | Assistance Fund authorized under Section 3206 of the federal | ||||||
5 | American Rescue Plan Act of 2021 (Public Law 117-2), and may | ||||||
6 | use the funds only in the manner and for the purposes | ||||||
7 | authorized therein and in related federal guidance. The | ||||||
8 | Authority may receive, directly or indirectly, federal funds | ||||||
9 | from the Emergency Rental Assistance Program authorized under | ||||||
10 | Section 3201 of the federal American Rescue Plan Act of 2021 | ||||||
11 | and Section 501 of Subtitle A of Title V of Division N of the | ||||||
12 | Consolidated Appropriations Act, 2021 (Public Law 116–260), | ||||||
13 | and may use the funds only in the manner and for the purposes | ||||||
14 | authorized therein and in related federal guidance. | ||||||
15 | Section 20-15. The General Assembly Operations Act is | ||||||
16 | amended by changing Section 20 as follows: | ||||||
17 | (25 ILCS 10/20) | ||||||
18 | (Section scheduled to be repealed on July 1, 2021) | ||||||
19 | Sec. 20. Legislative Budget Oversight Commission. | ||||||
20 | (a) The General Assembly hereby finds and declares that | ||||||
21 | the State is confronted with an unprecedented fiscal crisis. | ||||||
22 | In light of this crisis, and the challenges it presents for the | ||||||
23 | budgeting process, the General Assembly hereby establishes the | ||||||
24 | Legislative Budget Oversight Commission. The purpose of the |
| |||||||
| |||||||
1 | Commission is: to monitor budget management actions taken by | ||||||
2 | the Office of the Governor or Governor's Office of Management | ||||||
3 | and Budget; and to oversee the distribution and expenditure of | ||||||
4 | federal financial relief for State and local governments | ||||||
5 | related to the COVID-19 pandemic. | ||||||
6 | (b) At the request of the Commission, units of local | ||||||
7 | governments and State agency directors or their respective | ||||||
8 | designees shall report to the Commission on the status and | ||||||
9 | distribution of federal CARES money and any other federal | ||||||
10 | financial relief related to the COVID-19 pandemic. | ||||||
11 | (c) In anticipation of constantly changing and | ||||||
12 | unpredictable economic circumstances, the Commission will | ||||||
13 | provide a means for the Governor's Office and the General | ||||||
14 | Assembly to maintain open communication about necessary budget | ||||||
15 | management actions during these unprecedented times. Beginning | ||||||
16 | August 15, 2020, the Governor's Office of Management and | ||||||
17 | Budget shall submit a monthly written report to the Commission | ||||||
18 | reporting any budget management actions taken by the Office of | ||||||
19 | the Governor, Governor's Office of Management and Budget, or | ||||||
20 | any State agency. On a quarterly basis, the Governor or his or | ||||||
21 | her designee shall give a report to the Commission and each | ||||||
22 | member thereof . The report shall be given either in person or | ||||||
23 | by telephonic or videoconferencing means. The report shall | ||||||
24 | include: | ||||||
25 | (1) any budget management actions taken by the Office | ||||||
26 | of the Governor, Governor's Office of Management and |
| |||||||
| |||||||
1 | Budget, or any agency or board under the Office of the | ||||||
2 | Governor in the prior quarter; | ||||||
3 | (2) year-to-date revenues as compared to anticipated | ||||||
4 | revenues; and | ||||||
5 | (3) year-to-date expenditures as compared to the | ||||||
6 | Fiscal Year 2021 budget as enacted ; . | ||||||
7 | (4) a list, by program, of the number of grants | ||||||
8 | awarded, the aggregate amount of such grant awards, and | ||||||
9 | the aggregate amount of awards actually paid with respect | ||||||
10 | to all grants awarded from federal funds from the | ||||||
11 | Coronavirus Relief Fund in accordance with Section 5001 of | ||||||
12 | the federal Coronavirus Aid, Relief, and Economic Security | ||||||
13 | (CARES) Act or from the Coronavirus State Fiscal Recovery | ||||||
14 | Fund in accordance with Section 9901 of the federal | ||||||
15 | American Rescue Plan Act of 2021, which shall identify the | ||||||
16 | number of grants awarded, the aggregate amount of such | ||||||
17 | grant awards, and the aggregate amount of such awards | ||||||
18 | actually paid to grantees located in or serving a | ||||||
19 | disproportionately impacted area, as defined in the | ||||||
20 | program from which the grant is awarded; and | ||||||
21 | (5) any additional items reasonably requested by the | ||||||
22 | Commission. | ||||||
23 | (d) The Legislative Budget Oversight Commission shall | ||||||
24 | consist of the following members: | ||||||
25 | (1) 7 members of the House of Representatives | ||||||
26 | appointed by the Speaker of the House of Representatives; |
| |||||||
| |||||||
1 | (2) 7 members of the Senate appointed by the Senate | ||||||
2 | President; | ||||||
3 | (3) 4 members of the House of Representatives | ||||||
4 | appointed by the Minority Leader of the House of | ||||||
5 | Representatives; and | ||||||
6 | (4) 4 members of the Senate appointed by the Senate | ||||||
7 | Minority Leader. | ||||||
8 | (e) The Speaker of the House of Representatives and the | ||||||
9 | Senate President shall each appoint one member of the | ||||||
10 | Commission to serve as a co-chair. The members of the | ||||||
11 | Commission shall serve without compensation. | ||||||
12 | (f) As used in this Section: | ||||||
13 | "Budget management action" means any transfer between | ||||||
14 | appropriation lines exceeding 2%, fund transfer, designation | ||||||
15 | of appropriation lines as reserve, or any other discretionary | ||||||
16 | action taken with regard to the Fiscal Year 2021 budget as | ||||||
17 | enacted; | ||||||
18 | "State agency" means all officers, boards, commissions, | ||||||
19 | departments, and agencies created by the Constitution, by law, | ||||||
20 | by Executive Order, or by order of the Governor in the | ||||||
21 | Executive Branch, other than the Offices of the Attorney | ||||||
22 | General, Secretary of State, Comptroller, or Treasurer. | ||||||
23 | (g) This Section is repealed July 1, 2022 2021 .
| ||||||
24 | (Source: P.A. 101-636, eff. 6-10-20.) | ||||||
25 | Section 20-17. The General Assembly Compensation Act is |
| |||||||
| |||||||
1 | amended by changing Section 4 as follows: | ||||||
2 | (25 ILCS 115/4) (from Ch. 63, par. 15.1)
| ||||||
3 | Sec. 4. Office allowance. Beginning July 1, 2001 and | ||||||
4 | through July 1, 2020 , each member
of the House
of | ||||||
5 | Representatives is authorized to approve the expenditure of | ||||||
6 | not more than
$61,000 per year and each member of the
Senate is | ||||||
7 | authorized to approve the
expenditure of not more than $73,000 | ||||||
8 | per
year to pay for "personal services",
"contractual | ||||||
9 | services", "commodities", "printing", "travel",
"operation of | ||||||
10 | automotive equipment", "telecommunications services", as
| ||||||
11 | defined in the State Finance Act, and the compensation of one | ||||||
12 | or more
legislative assistants authorized pursuant to this | ||||||
13 | Section, in connection
with his or her legislative duties and | ||||||
14 | not in connection with any political
campaign.
On July 1, 2002 | ||||||
15 | and on July 1 of each year thereafter, the amount authorized
| ||||||
16 | per year under this Section for each member of the Senate and | ||||||
17 | each member of
the House of Representatives shall be increased | ||||||
18 | by a percentage increase
equivalent to the lesser of (i) the | ||||||
19 | increase in the designated cost of living
index or (ii) 5%. The | ||||||
20 | designated cost of living index is the index known as
the | ||||||
21 | "Employment Cost Index, Wages and Salaries, By
Occupation and | ||||||
22 | Industry Groups: State and Local Government Workers: Public
| ||||||
23 | Administration" as published by the Bureau of Labor Statistics | ||||||
24 | of the U.S.
Department of Labor for the calendar year | ||||||
25 | immediately preceding the year of the
respective July 1st |
| |||||||
| |||||||
1 | increase date. The increase shall be added to the then
current | ||||||
2 | amount, and the adjusted amount so determined shall be the | ||||||
3 | annual
amount beginning July 1 of the increase year until July | ||||||
4 | 1 of the next year. No
increase under this provision shall be | ||||||
5 | less than zero.
| ||||||
6 | Beginning July 1, 2021, each member of the House of | ||||||
7 | Representatives is authorized to approve the expenditure of | ||||||
8 | not more than $179,000 per year and each member of the Senate | ||||||
9 | is authorized to approve the expenditure of not more than | ||||||
10 | $214,000 per year to pay for "personal services", "contractual | ||||||
11 | services", "commodities", "printing", "travel", "operation of | ||||||
12 | automotive equipment", "telecommunications services", as | ||||||
13 | defined in the State Finance Act, and the compensation of one | ||||||
14 | or more legislative assistants authorized pursuant to this | ||||||
15 | Section, in connection with his or her legislative duties and | ||||||
16 | not in connection with any political campaign. On July 1, 2022 | ||||||
17 | and on July 1 of each year thereafter, the amount authorized | ||||||
18 | per year under this Section for each member of the Senate and | ||||||
19 | each member of the House of Representatives shall be increased | ||||||
20 | by a percentage increase equivalent to the lesser of (i) the | ||||||
21 | increase in the designated cost of living index or (ii) 5%. The | ||||||
22 | designated cost of living index is the index known as the | ||||||
23 | "Employment Cost Index, Wages and Salaries, By Occupation and | ||||||
24 | Industry Groups: State and Local Government Workers: Public | ||||||
25 | Administration" as published by the Bureau of Labor Statistics | ||||||
26 | of the U.S. Department of Labor for the calendar year |
| |||||||
| |||||||
1 | immediately preceding the year of the respective July 1st | ||||||
2 | increase date. The increase shall be added to the then current | ||||||
3 | amount, and the adjusted amount so determined shall be the | ||||||
4 | annual amount beginning July 1 of the increase year until July | ||||||
5 | 1 of the next year. No increase under this provision shall be | ||||||
6 | less than zero.
| ||||||
7 | A member may purchase office equipment if the member | ||||||
8 | certifies
to the Secretary of the Senate or the Clerk of the | ||||||
9 | House, as applicable,
that the purchase price, whether paid in | ||||||
10 | lump sum or installments, amounts
to less than would be | ||||||
11 | charged for renting or leasing the equipment over
its | ||||||
12 | anticipated useful life. All such equipment must be purchased | ||||||
13 | through
the Secretary of the Senate or the Clerk of the House, | ||||||
14 | as applicable, for
proper identification and verification of | ||||||
15 | purchase.
| ||||||
16 | Each member of the General Assembly is authorized to | ||||||
17 | employ one or more
legislative assistants, who shall be solely | ||||||
18 | under the direction and control
of that member, for the | ||||||
19 | purpose of assisting the member in the performance
of his or | ||||||
20 | her official duties. A legislative assistant may be employed
| ||||||
21 | pursuant to this Section as a full-time employee, part-time | ||||||
22 | employee, or
contractual employee, at
the discretion of the | ||||||
23 | member. If employed as a State employee, a
legislative | ||||||
24 | assistant shall receive employment benefits on the same terms
| ||||||
25 | and conditions that apply to other employees of the General | ||||||
26 | Assembly.
Each member shall adopt and implement personnel |
| |||||||
| |||||||
1 | policies
for legislative assistants under his or her direction | ||||||
2 | and
control relating to work time requirements, documentation | ||||||
3 | for reimbursement for
travel on official State business, | ||||||
4 | compensation, and the earning and accrual of
State benefits | ||||||
5 | for those legislative assistants who may be eligible to | ||||||
6 | receive
those benefits.
The policies shall also require | ||||||
7 | legislative assistants to
periodically submit time sheets | ||||||
8 | documenting, in quarter-hour increments, the
time
spent each | ||||||
9 | day on official State business.
The
policies shall require the | ||||||
10 | time sheets to be submitted on paper,
electronically, or both | ||||||
11 | and to be maintained in either paper or electronic
format by | ||||||
12 | the applicable fiscal office
for a period of at least 2 years.
| ||||||
13 | Contractual employees may satisfy
the time sheets requirement | ||||||
14 | by complying with the terms of their contract,
which shall | ||||||
15 | provide for a means of compliance with this requirement.
A | ||||||
16 | member may
satisfy the requirements of this paragraph by | ||||||
17 | adopting and implementing the
personnel policies promulgated | ||||||
18 | by that
member's legislative leader under the State Officials | ||||||
19 | and Employees Ethics
Act
with respect to that member's | ||||||
20 | legislative
assistants.
| ||||||
21 | As used in this Section the term "personal services" shall | ||||||
22 | include
contributions of the State under the Federal Insurance | ||||||
23 | Contribution Act and
under Article 14 of the Illinois Pension | ||||||
24 | Code. As used in this Section the
term "contractual services" | ||||||
25 | shall not include improvements to real property
unless those | ||||||
26 | improvements are the obligation of the lessee under the lease
|
| |||||||
| |||||||
1 | agreement. Beginning July 1, 1989, as used in the Section, the | ||||||
2 | term "travel"
shall be limited to travel in connection with a | ||||||
3 | member's legislative duties and
not in connection with any | ||||||
4 | political campaign. Beginning on the effective
date of this | ||||||
5 | amendatory Act of the 93rd General Assembly, as
used
in this | ||||||
6 | Section, the term "printing" includes, but is not limited to,
| ||||||
7 | newsletters,
brochures, certificates,
congratulatory
| ||||||
8 | mailings,
greeting or welcome messages, anniversary or
| ||||||
9 | birthday cards, and congratulations for prominent achievement | ||||||
10 | cards. As used
in this Section, the term "printing" includes | ||||||
11 | fees for non-substantive
resolutions charged by the Clerk of | ||||||
12 | the House of Representatives under
subsection (c-5) of Section | ||||||
13 | 1 of the Legislative Materials Act.
No newsletter or brochure | ||||||
14 | that is paid for, in whole or in part, with
funds
provided | ||||||
15 | under this Section may be printed or mailed during a period
| ||||||
16 | beginning February 1 of the year of a general primary
election | ||||||
17 | and ending the day after the general primary election and | ||||||
18 | during a
period beginning September 1 of the year of a general | ||||||
19 | election and ending the
day after the general election, except | ||||||
20 | that such a newsletter or brochure may
be mailed during
those | ||||||
21 | times if it is mailed to a constituent in response to that | ||||||
22 | constituent's
inquiry concerning the needs of that constituent | ||||||
23 | or questions raised by that
constituent.
Nothing in
this | ||||||
24 | Section shall be construed to authorize expenditures for | ||||||
25 | lodging and meals
while a member is in attendance at sessions | ||||||
26 | of the General Assembly.
|
| |||||||
| |||||||
1 | Any utility bill for service provided to a member's | ||||||
2 | district office for
a period including portions of 2 | ||||||
3 | consecutive fiscal years may be paid from
funds appropriated | ||||||
4 | for such expenditure in either fiscal year.
| ||||||
5 | If a vacancy occurs in the office of Senator or | ||||||
6 | Representative in the General
Assembly, any office equipment | ||||||
7 | in the possession of the vacating member
shall transfer to the | ||||||
8 | member's successor; if the successor does not want
such | ||||||
9 | equipment, it shall be transferred to the Secretary of the | ||||||
10 | Senate or
Clerk of the House of Representatives, as the case | ||||||
11 | may be, and if not
wanted by other members of the General | ||||||
12 | Assembly then to the Department of
Central Management Services | ||||||
13 | for treatment as surplus property under the
State Property | ||||||
14 | Control Act. Each member, on or before June 30th of each
year, | ||||||
15 | shall conduct an inventory of all equipment purchased pursuant | ||||||
16 | to
this Act. Such inventory shall be filed with the Secretary | ||||||
17 | of the Senate
or the Clerk of the House, as the case may be. | ||||||
18 | Whenever a vacancy occurs,
the Secretary of the Senate or the | ||||||
19 | Clerk of the House, as the case may be,
shall conduct an | ||||||
20 | inventory of equipment purchased.
| ||||||
21 | In the event that a member leaves office during his or her | ||||||
22 | term, any
unexpended or unobligated portion of the allowance | ||||||
23 | granted under this Section
shall lapse. The vacating member's | ||||||
24 | successor shall be granted an allowance
in an amount, rounded | ||||||
25 | to the nearest dollar, computed by dividing the annual
| ||||||
26 | allowance by 365 and multiplying the quotient by the number of |
| |||||||
| |||||||
1 | days remaining
in the fiscal year.
| ||||||
2 | From any appropriation for the purposes of this Section | ||||||
3 | for a
fiscal year which overlaps 2 General Assemblies, no more | ||||||
4 | than 1/2 of the
annual allowance per member may be spent or | ||||||
5 | encumbered by any member of
either the outgoing or incoming | ||||||
6 | General Assembly, except that any member
of the incoming | ||||||
7 | General Assembly who was a member of the outgoing General
| ||||||
8 | Assembly may encumber or spend any portion of his annual | ||||||
9 | allowance within
the fiscal year.
| ||||||
10 | The appropriation for the annual allowances permitted by | ||||||
11 | this Section
shall be included in an appropriation to the | ||||||
12 | President of the Senate and to
the Speaker of the House of | ||||||
13 | Representatives for their respective members.
The President of | ||||||
14 | the Senate and the Speaker of the House shall voucher for
| ||||||
15 | payment individual members' expenditures from their annual | ||||||
16 | office
allowances to the State Comptroller, subject to the | ||||||
17 | authority of the
Comptroller under Section 9 of the State | ||||||
18 | Comptroller Act.
| ||||||
19 | Nothing in this Section prohibits the expenditure of | ||||||
20 | personal funds or the funds of a political committee | ||||||
21 | controlled by an officeholder to defray the customary and | ||||||
22 | reasonable expenses of an officeholder in connection with the | ||||||
23 | performance of governmental and public service functions. | ||||||
24 | (Source: P.A. 95-6, eff. 6-20-07; 96-555, eff. 8-18-09; | ||||||
25 | 96-886, eff. 1-1-11 .)
|
| |||||||
| |||||||
1 | Section 20-20. The Illinois Procurement Code is amended by | ||||||
2 | changing Section 1-13 as follows: | ||||||
3 | (30 ILCS 500/1-13) | ||||||
4 | Sec. 1-13. Applicability to public institutions of higher | ||||||
5 | education. | ||||||
6 | (a) This Code shall apply to public institutions of higher | ||||||
7 | education, regardless of the source of the funds with which | ||||||
8 | contracts are paid, except as provided in this Section. | ||||||
9 | (b) Except as provided in this Section, this Code shall | ||||||
10 | not apply to procurements made by or on behalf of public | ||||||
11 | institutions of higher education for any of the following: | ||||||
12 | (1) Memberships in professional, academic, research, | ||||||
13 | or athletic organizations on behalf of a public | ||||||
14 | institution of higher education, an employee of a public | ||||||
15 | institution of higher education, or a student at a public | ||||||
16 | institution of higher education. | ||||||
17 | (2) Procurement expenditures for events or activities | ||||||
18 | paid for exclusively by revenues generated by the event or | ||||||
19 | activity, gifts or donations for the event or activity, | ||||||
20 | private grants, or any combination thereof. | ||||||
21 | (3) Procurement expenditures for events or activities | ||||||
22 | for which the use of specific potential contractors is | ||||||
23 | mandated or identified by the sponsor of the event or | ||||||
24 | activity, provided that the sponsor is providing a | ||||||
25 | majority of the funding for the event or activity. |
| |||||||
| |||||||
1 | (4) Procurement expenditures necessary to provide | ||||||
2 | athletic, artistic or musical services, performances, | ||||||
3 | events, or productions by or for a public institution of | ||||||
4 | higher education. | ||||||
5 | (5) Procurement expenditures for periodicals, books, | ||||||
6 | subscriptions, database licenses, and other publications | ||||||
7 | procured for use by a university library or academic | ||||||
8 | department, except for expenditures related to procuring | ||||||
9 | textbooks for student use or materials for resale or | ||||||
10 | rental. | ||||||
11 | (6) Procurement expenditures for placement of students | ||||||
12 | in externships, practicums, field experiences, and for | ||||||
13 | medical residencies and rotations. | ||||||
14 | (7) Contracts for programming and broadcast license | ||||||
15 | rights for university-operated radio and television | ||||||
16 | stations. | ||||||
17 | (8) Procurement expenditures necessary to perform | ||||||
18 | sponsored research and other sponsored activities under | ||||||
19 | grants and contracts funded by the sponsor or by sources | ||||||
20 | other than State appropriations. | ||||||
21 | (9) Contracts with a foreign entity for research or | ||||||
22 | educational activities, provided that the foreign entity | ||||||
23 | either does not maintain an office in the United States or | ||||||
24 | is the sole source of the service or product. | ||||||
25 | Notice of each contract entered into by a public institution | ||||||
26 | of higher education that is related to the procurement of |
| |||||||
| |||||||
1 | goods and services identified in items (1) through (9) of this | ||||||
2 | subsection shall be published in the Procurement Bulletin | ||||||
3 | within 14 calendar days after contract execution. The Chief | ||||||
4 | Procurement Officer shall prescribe the form and content of | ||||||
5 | the notice. Each public institution of higher education shall | ||||||
6 | provide the Chief Procurement Officer, on a monthly basis, in | ||||||
7 | the form and content prescribed by the Chief Procurement | ||||||
8 | Officer, a report of contracts that are related to the | ||||||
9 | procurement of goods and services identified in this | ||||||
10 | subsection. At a minimum, this report shall include the name | ||||||
11 | of the contractor, a description of the supply or service | ||||||
12 | provided, the total amount of the contract, the term of the | ||||||
13 | contract, and the exception to the Code utilized. A copy of any | ||||||
14 | or all of these contracts shall be made available to the Chief | ||||||
15 | Procurement Officer immediately upon request. The Chief | ||||||
16 | Procurement Officer shall submit a report to the Governor and | ||||||
17 | General Assembly no later than November 1 of each year that | ||||||
18 | shall include, at a minimum, an annual summary of the monthly | ||||||
19 | information reported to the Chief Procurement Officer. | ||||||
20 | (b-5) Except as provided in this subsection, the | ||||||
21 | provisions of this Code shall not apply to contracts for | ||||||
22 | medical supplies, and to contracts for medical services | ||||||
23 | necessary for the delivery of care and treatment at medical, | ||||||
24 | dental, or veterinary teaching facilities utilized by Southern | ||||||
25 | Illinois University or the University of Illinois and at any | ||||||
26 | university-operated health care center or dispensary that |
| |||||||
| |||||||
1 | provides care, treatment, and medications for students, | ||||||
2 | faculty and staff. Other supplies and services needed for | ||||||
3 | these teaching facilities shall be subject to the jurisdiction | ||||||
4 | of the Chief Procurement Officer for Public Institutions of | ||||||
5 | Higher Education who may establish expedited procurement | ||||||
6 | procedures and may waive or modify certification, contract, | ||||||
7 | hearing, process and registration requirements required by the | ||||||
8 | Code. All procurements made under this subsection shall be | ||||||
9 | documented and may require publication in the Illinois | ||||||
10 | Procurement Bulletin. | ||||||
11 | (b-10) Procurements made by or on behalf of the University | ||||||
12 | of Illinois for investment services scheduled to expire June | ||||||
13 | 2021 2020 may be extended through June 2022 2021 without being | ||||||
14 | subject to the requirements of this Code. Any contract | ||||||
15 | extended, renewed, or entered pursuant to this exception shall | ||||||
16 | be published on the Executive Ethics Commission's website | ||||||
17 | within 5 days of contract execution. This subsection is | ||||||
18 | inoperative on and after July 1, 2022 2021 . | ||||||
19 | (c) Procurements made by or on behalf of public | ||||||
20 | institutions of higher education for the fulfillment of a | ||||||
21 | grant shall be made in accordance with the requirements of | ||||||
22 | this Code to the extent practical. | ||||||
23 | Upon the written request of a public institution of higher | ||||||
24 | education, the Chief Procurement Officer may waive contract, | ||||||
25 | registration, certification, and hearing requirements of this | ||||||
26 | Code if, based on the item to be procured or the terms of a |
| |||||||
| |||||||
1 | grant, compliance is impractical. The public institution of | ||||||
2 | higher education shall provide the Chief Procurement Officer | ||||||
3 | with specific reasons for the waiver, including the necessity | ||||||
4 | of contracting with a particular potential contractor, and | ||||||
5 | shall certify that an effort was made in good faith to comply | ||||||
6 | with the provisions of this Code. The Chief Procurement | ||||||
7 | Officer shall provide written justification for any waivers. | ||||||
8 | By November 1 of each year, the Chief Procurement Officer | ||||||
9 | shall file a report with the General Assembly identifying each | ||||||
10 | contract approved with waivers and providing the justification | ||||||
11 | given for any waivers for each of those contracts. Notice of | ||||||
12 | each waiver made under this subsection shall be published in | ||||||
13 | the Procurement Bulletin within 14 calendar days after | ||||||
14 | contract execution. The Chief Procurement Officer shall | ||||||
15 | prescribe the form and content of the notice. | ||||||
16 | (d) Notwithstanding this Section, a waiver of the | ||||||
17 | registration requirements of Section 20-160 does not permit a | ||||||
18 | business entity and any affiliated entities or affiliated | ||||||
19 | persons to make campaign contributions if otherwise prohibited | ||||||
20 | by Section 50-37. The total amount of contracts awarded in | ||||||
21 | accordance with this Section shall be included in determining | ||||||
22 | the aggregate amount of contracts or pending bids of a | ||||||
23 | business entity and any affiliated entities or affiliated | ||||||
24 | persons. | ||||||
25 | (e) Notwithstanding subsection (e) of Section 50-10.5 of | ||||||
26 | this Code, the Chief Procurement Officer, with the approval of |
| |||||||
| |||||||
1 | the Executive Ethics Commission, may permit a public | ||||||
2 | institution of higher education to accept a bid or enter into a | ||||||
3 | contract with a business that assisted the public institution | ||||||
4 | of higher education in determining whether there is a need for | ||||||
5 | a contract or assisted in reviewing, drafting, or preparing | ||||||
6 | documents related to a bid or contract, provided that the bid | ||||||
7 | or contract is essential to research administered by the | ||||||
8 | public institution of higher education and it is in the best | ||||||
9 | interest of the public institution of higher education to | ||||||
10 | accept the bid or contract. For purposes of this subsection, | ||||||
11 | "business" includes all individuals with whom a business is | ||||||
12 | affiliated, including, but not limited to, any officer, agent, | ||||||
13 | employee, consultant, independent contractor, director, | ||||||
14 | partner, manager, or shareholder of a business. The Executive | ||||||
15 | Ethics Commission may promulgate rules and regulations for the | ||||||
16 | implementation and administration of the provisions of this | ||||||
17 | subsection (e). | ||||||
18 | (f) As used in this Section: | ||||||
19 | "Grant" means non-appropriated funding provided by a | ||||||
20 | federal or private entity to support a project or program | ||||||
21 | administered by a public institution of higher education and | ||||||
22 | any non-appropriated funding provided to a sub-recipient of | ||||||
23 | the grant. | ||||||
24 | "Public institution of higher education" means Chicago | ||||||
25 | State University, Eastern Illinois University, Governors State | ||||||
26 | University, Illinois State University, Northeastern Illinois |
| |||||||
| |||||||
1 | University, Northern Illinois University, Southern Illinois | ||||||
2 | University, University of Illinois, Western Illinois | ||||||
3 | University, and, for purposes of this Code only, the Illinois | ||||||
4 | Mathematics and Science Academy. | ||||||
5 | (g) (Blank).
| ||||||
6 | (h) The General Assembly finds and declares that: | ||||||
7 | (1) Public Act 98-1076, which took effect on January | ||||||
8 | 1, 2015, changed the repeal date set for this Section from | ||||||
9 | December 31, 2014 to December 31, 2016. | ||||||
10 | (2) The Statute on Statutes sets forth general rules | ||||||
11 | on the repeal of statutes and the construction of multiple | ||||||
12 | amendments, but Section 1 of that Act also states that | ||||||
13 | these rules will not be observed when the result would be | ||||||
14 | "inconsistent with the manifest intent of the General | ||||||
15 | Assembly or repugnant to the context of the statute". | ||||||
16 | (3) This amendatory Act of the 100th General Assembly | ||||||
17 | manifests the intention of the General Assembly to remove | ||||||
18 | the repeal of this Section. | ||||||
19 | (4) This Section was originally enacted to protect, | ||||||
20 | promote, and preserve the general welfare. Any | ||||||
21 | construction of this Section that results in the repeal of | ||||||
22 | this Section on December 31, 2014 would be inconsistent | ||||||
23 | with the manifest intent of the General Assembly and | ||||||
24 | repugnant to the context of this Code. | ||||||
25 | It is hereby declared to have been the intent of the | ||||||
26 | General Assembly that this Section not be subject to repeal on |
| |||||||
| |||||||
1 | December 31, 2014. | ||||||
2 | This Section shall be deemed to have been in continuous | ||||||
3 | effect since December 20, 2011 (the effective date of Public | ||||||
4 | Act 97-643), and it shall continue to be in effect | ||||||
5 | henceforward until it is otherwise lawfully repealed. All | ||||||
6 | previously enacted amendments to this Section taking effect on | ||||||
7 | or after December 31, 2014, are hereby validated. | ||||||
8 | All actions taken in reliance on or pursuant to this | ||||||
9 | Section by any public institution of higher education, person, | ||||||
10 | or entity are hereby validated. | ||||||
11 | In order to ensure the continuing effectiveness of this | ||||||
12 | Section, it is set forth in full and re-enacted by this | ||||||
13 | amendatory Act of the 100th General Assembly. This | ||||||
14 | re-enactment is intended as a continuation of this Section. It | ||||||
15 | is not intended to supersede any amendment to this Section | ||||||
16 | that is enacted by the 100th General Assembly. | ||||||
17 | In this amendatory Act of the 100th General Assembly, the | ||||||
18 | base text of the reenacted Section is set forth as amended by | ||||||
19 | Public Act 98-1076. Striking and underscoring is used only to | ||||||
20 | show changes being made to the base text. | ||||||
21 | This Section applies to all procurements made on or before | ||||||
22 | the effective date of this amendatory Act of the 100th General | ||||||
23 | Assembly. | ||||||
24 | (Source: P.A. 100-43, eff. 8-9-17; 101-640, eff. 6-12-20.) | ||||||
25 | Section 20-25. The Grant Accountability and Transparency |
| |||||||
| |||||||
1 | Act is amended by changing Section 45 as follows: | ||||||
2 | (30 ILCS 708/45)
| ||||||
3 | Sec. 45. Applicability.
| ||||||
4 | (a) The requirements established under this Act apply to | ||||||
5 | State grant-making agencies that make State and federal | ||||||
6 | pass-through awards to non-federal entities. These | ||||||
7 | requirements apply to all costs related to State and federal | ||||||
8 | pass-through awards.
The requirements established under this | ||||||
9 | Act do not apply to private awards. | ||||||
10 | (a-5) Nothing in this Act shall prohibit the use of State | ||||||
11 | funds for purposes of federal match or maintenance of effort. | ||||||
12 | (b) The terms and conditions of State, federal, and | ||||||
13 | pass-through awards apply to subawards and subrecipients | ||||||
14 | unless a particular Section of this Act or the terms and | ||||||
15 | conditions of the State or federal award specifically indicate | ||||||
16 | otherwise. Non-federal entities shall comply with requirements | ||||||
17 | of this Act regardless of whether the non-federal entity is a | ||||||
18 | recipient or subrecipient of a State or federal pass-through | ||||||
19 | award. Pass-through entities shall comply with the | ||||||
20 | requirements set forth under the rules adopted under | ||||||
21 | subsection (a) of Section 20 of this Act, but not to any | ||||||
22 | requirements in this Act directed towards State or federal | ||||||
23 | awarding agencies, unless the requirements of the State or | ||||||
24 | federal awards indicate otherwise.
| ||||||
25 | When a non-federal entity is awarded a cost-reimbursement |
| |||||||
| |||||||
1 | contract, only 2 CFR 200.330 through 200.332 are incorporated | ||||||
2 | by reference into the contract. However, when the Cost | ||||||
3 | Accounting Standards are applicable to the contract, they take | ||||||
4 | precedence over the requirements of this Act unless they are | ||||||
5 | in conflict with Subpart F of 2 CFR 200. In addition, costs | ||||||
6 | that are made unallowable under 10 U.S.C. 2324(e) and 41 | ||||||
7 | U.S.C. 4304(a), as described in the Federal Acquisition | ||||||
8 | Regulations, subpart 31.2 and subpart 31.603, are always | ||||||
9 | unallowable. For requirements other than those covered in | ||||||
10 | Subpart D of 2 CFR 200.330 through 200.332, the terms of the | ||||||
11 | contract and the Federal Acquisition Regulations apply.
| ||||||
12 | With the exception of Subpart F of 2 CFR 200, which is | ||||||
13 | required by the Single Audit Act, in any circumstances where | ||||||
14 | the provisions of federal statutes or regulations differ from | ||||||
15 | the provisions of this Act, the provision of the federal | ||||||
16 | statutes or regulations govern. This includes, for agreements | ||||||
17 | with Indian tribes, the provisions of the Indian | ||||||
18 | Self-Determination and Education and Assistance Act, as | ||||||
19 | amended, 25 U.S.C. 450-458ddd-2.
| ||||||
20 | (c) State grant-making agencies may apply subparts A | ||||||
21 | through E of 2 CFR 200 to for-profit entities, foreign public | ||||||
22 | entities, or foreign organizations, except where the awarding | ||||||
23 | agency determines that the application of these subparts would | ||||||
24 | be inconsistent with the international obligations of the | ||||||
25 | United States or the statute or regulations of a foreign | ||||||
26 | government.
|
| |||||||
| |||||||
1 | (d) 2 CFR 200.101 specifies how 2 CFR 200 is applicable to | ||||||
2 | different types of awards. The same applicability applies to | ||||||
3 | this Act.
| ||||||
4 | (e) (Blank). | ||||||
5 | (f) For public institutions of higher education, the | ||||||
6 | provisions of this Act apply only to awards funded by State | ||||||
7 | appropriations and federal pass-through awards from a State | ||||||
8 | agency to public institutions of higher education. | ||||||
9 | (g) Each grant-making agency shall enhance its processes | ||||||
10 | to monitor and address noncompliance with reporting | ||||||
11 | requirements and with program performance standards. Where | ||||||
12 | applicable, the process may include a corrective action plan. | ||||||
13 | The monitoring process shall include a plan for tracking and | ||||||
14 | documenting performance-based contracting decisions. | ||||||
15 | (h) Notwithstanding any provision of law to the contrary, | ||||||
16 | grants awarded from federal funds received from the federal | ||||||
17 | Coronavirus State Fiscal Recovery Fund in accordance with | ||||||
18 | Section 9901 of the American Rescue Plan Act of 2021 are | ||||||
19 | subject to the provisions of this Act, but only to the extent | ||||||
20 | required by Section 9901 of the American Rescue Plan Act of | ||||||
21 | 2021 and other applicable federal law or regulation.
| ||||||
22 | (Source: P.A. 100-676, eff. 1-1-19; 100-863, eff. 8-14-18; | ||||||
23 | 101-81, eff. 7-12-19 .) | ||||||
24 | Section 20-27. The Law Enforcement Camera Grant Act is | ||||||
25 | amended by changing Sections 5 and 10 as follows: |
| |||||||
| |||||||
1 | (50 ILCS 707/5) | ||||||
2 | Sec. 5. Definitions. As used in this Act: | ||||||
3 | "Board" means the Illinois Law Enforcement Training | ||||||
4 | Standards Board
created by the Illinois Police Training Act. | ||||||
5 | "In-car video camera" means a video camera located in a | ||||||
6 | law enforcement patrol vehicle. | ||||||
7 | "In-car video camera recording equipment" means a video | ||||||
8 | camera recording system located in a law enforcement patrol | ||||||
9 | vehicle consisting of a camera assembly, recording mechanism, | ||||||
10 | and an in-car video recording medium. | ||||||
11 | "In uniform" means a law enforcement officer who is | ||||||
12 | wearing any officially authorized uniform designated by a law | ||||||
13 | enforcement agency, or a law enforcement officer who is | ||||||
14 | visibly wearing articles of clothing, badge, tactical gear, | ||||||
15 | gun belt, a patch, or other insignia indicating that he or she | ||||||
16 | is a law enforcement officer acting in the course of his or her | ||||||
17 | duties. | ||||||
18 | "Law enforcement officer" or "officer" means any person | ||||||
19 | employed by a
county, municipality , or township , or an | ||||||
20 | Illinois public university as a policeman, peace officer or in | ||||||
21 | some
like position involving the enforcement of the law and | ||||||
22 | protection of the
public interest at the risk of that person's | ||||||
23 | life. | ||||||
24 | "Officer-worn body camera" means an electronic camera | ||||||
25 | system for creating, generating, sending, receiving, storing, |
| |||||||
| |||||||
1 | displaying, and processing audiovisual recordings that may be | ||||||
2 | worn about the person of a law enforcement officer. | ||||||
3 | "Recording" means the process of capturing data or | ||||||
4 | information stored on a recording medium as required under | ||||||
5 | this Act. | ||||||
6 | "Recording medium" means any recording medium authorized | ||||||
7 | by the Board for the retention and playback of recorded audio | ||||||
8 | and video including, but not limited to, VHS, DVD, hard drive, | ||||||
9 | cloud storage, solid state, digital, flash memory technology, | ||||||
10 | or any other electronic medium.
| ||||||
11 | (Source: P.A. 99-352, eff. 1-1-16 .) | ||||||
12 | (50 ILCS 707/10) | ||||||
13 | Sec. 10. Law Enforcement Camera Grant Fund; creation, | ||||||
14 | rules. | ||||||
15 | (a) The Law Enforcement Camera Grant Fund is created as a | ||||||
16 | special fund in the State treasury. From appropriations to the | ||||||
17 | Board from the Fund, the Board must make grants to units of | ||||||
18 | local government in Illinois and Illinois public universities | ||||||
19 | for the purpose of (1) purchasing in-car video cameras for use | ||||||
20 | in law enforcement vehicles, (2) purchasing officer-worn body | ||||||
21 | cameras and associated technology for law enforcement | ||||||
22 | officers, and (3) training for law enforcement officers in the | ||||||
23 | operation of the cameras. | ||||||
24 | Moneys received for the purposes of this Section, | ||||||
25 | including, without limitation, fee receipts and gifts, grants, |
| |||||||
| |||||||
1 | and awards from any public or private entity, must be | ||||||
2 | deposited into the Fund. Any interest earned on moneys in the | ||||||
3 | Fund must be deposited into the Fund. | ||||||
4 | (b) The Board may set requirements for the distribution of | ||||||
5 | grant moneys and determine which law enforcement agencies are | ||||||
6 | eligible. | ||||||
7 | (b-5) The Board shall consider compliance with the Uniform | ||||||
8 | Crime Reporting Act as a factor in awarding grant moneys. | ||||||
9 | (c) (Blank). | ||||||
10 | (d) (Blank). | ||||||
11 | (e) (Blank).
| ||||||
12 | (f) (Blank). | ||||||
13 | (g) (Blank). | ||||||
14 | (h) (Blank). | ||||||
15 | (Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14; | ||||||
16 | 99-352, eff. 1-1-16 .) | ||||||
17 | Section 20-30. The School Construction Law is amended by | ||||||
18 | changing Section 5-300 as follows: | ||||||
19 | (105 ILCS 230/5-300) | ||||||
20 | Sec. 5-300. Early childhood construction grants. | ||||||
21 | (a) The Capital Development Board is authorized to make | ||||||
22 | grants to public school districts and not-for-profit entities | ||||||
23 | for early childhood construction projects. These grants shall | ||||||
24 | be paid out of moneys appropriated for that purpose from the |
| |||||||
| |||||||
1 | School Construction Fund. No grants may be awarded to entities | ||||||
2 | providing services within private residences. A public school | ||||||
3 | district or other eligible entity must provide local matching | ||||||
4 | funds in the following manner: in an amount equal to 10% of the | ||||||
5 | grant under this Section. | ||||||
6 | (1) A public school district assigned to Tier 1 under | ||||||
7 | Section 18-8.15 of the School Code or any other eligible | ||||||
8 | entity in an area encompassed by that district must | ||||||
9 | provide local matching funds in an amount equal to 3% of | ||||||
10 | the grant awarded under this Section. | ||||||
11 | (2) A public school district assigned to Tier 2 under | ||||||
12 | Section 18-8.15 of the School Code or any other eligible | ||||||
13 | entity in an area encompassed by that district must | ||||||
14 | provide local matching funds in an amount equal to 7.5% of | ||||||
15 | the grant awarded under this Section. | ||||||
16 | (3) A public school district assigned to Tier 3 under | ||||||
17 | Section 18-8.15 of the School Code or any other eligible | ||||||
18 | entity in an area encompassed by that district must | ||||||
19 | provide local matching funds in an amount equal to 8.75% | ||||||
20 | of the grant awarded under this Section. | ||||||
21 | (4) A public school district assigned to Tier 4 under | ||||||
22 | Section 18-8.15 of the School Code or any other eligible | ||||||
23 | entity in an area encompassed by that district must | ||||||
24 | provide local matching funds in an amount equal to 10% of | ||||||
25 | the grant awarded under this Section. | ||||||
26 | A public school district or other eligible entity has no |
| |||||||
| |||||||
1 | entitlement to a grant under this Section. | ||||||
2 | (b) The Capital Development Board shall adopt rules to | ||||||
3 | implement this Section. These rules need not be the same as the | ||||||
4 | rules for school construction project grants or school | ||||||
5 | maintenance project grants.
The rules may specify: | ||||||
6 | (1) the manner of applying for grants; | ||||||
7 | (2) project eligibility requirements; | ||||||
8 | (3) restrictions on the use of grant moneys; | ||||||
9 | (4) the manner in which school districts and other | ||||||
10 | eligible entities must account for the use of grant | ||||||
11 | moneys; | ||||||
12 | (5) requirements that new or improved facilities be | ||||||
13 | used for early childhood and other related programs for a | ||||||
14 | period of at least 10 years; and | ||||||
15 | (6) any other provision that the Capital Development | ||||||
16 | Board determines to be necessary or useful for the | ||||||
17 | administration of this Section. | ||||||
18 | (b-5) When grants are made to non-profit corporations for | ||||||
19 | the acquisition or construction of new facilities, the Capital | ||||||
20 | Development Board or any State agency it so designates shall | ||||||
21 | hold title to or place a lien on the facility for a period of | ||||||
22 | 10 years after the date of the grant award, after which title | ||||||
23 | to the facility shall be transferred to the non-profit | ||||||
24 | corporation or the lien shall be removed, provided that the | ||||||
25 | non-profit corporation has complied with the terms of its | ||||||
26 | grant agreement. When grants are made to non-profit |
| |||||||
| |||||||
1 | corporations for the purpose of renovation or rehabilitation, | ||||||
2 | if the non-profit corporation does not comply with item (5) of | ||||||
3 | subsection (b) of this Section, the Capital Development Board | ||||||
4 | or any State agency it so designates shall recover the grant | ||||||
5 | pursuant to the procedures outlined in the Illinois Grant | ||||||
6 | Funds Recovery Act. | ||||||
7 | (c) The Capital Development Board, in consultation with | ||||||
8 | the State Board of Education, shall establish standards for | ||||||
9 | the determination of priority needs concerning early childhood | ||||||
10 | projects based on projects located in communities in the State | ||||||
11 | with the greatest underserved population of young children, | ||||||
12 | utilizing Census data and other reliable local early childhood | ||||||
13 | service data. | ||||||
14 | (d) In each school year in which early childhood | ||||||
15 | construction project grants are awarded, 20% of the total | ||||||
16 | amount awarded shall be awarded to a school district with a | ||||||
17 | population of more than 500,000, provided that the school | ||||||
18 | district complies with the requirements of this Section and | ||||||
19 | the rules adopted under this Section.
| ||||||
20 | (Source: P.A. 96-37, eff. 7-13-09; 96-1402, eff. 7-29-10.) | ||||||
21 | Section 20-35. The College and Career Success for All | ||||||
22 | Students Act is amended by changing Section 25 as follows: | ||||||
23 | (105 ILCS 302/25) | ||||||
24 | Sec. 25. AP exam fee waiver program. Subject to |
| |||||||
| |||||||
1 | appropriation, the State Board of Education shall create, | ||||||
2 | under the College and Career Success for All Students program | ||||||
3 | set forth in this Act, a program in public schools where any | ||||||
4 | student who qualifies at least 40% of students qualify for | ||||||
5 | free or reduced-price lunches will have whereby fees charged | ||||||
6 | by the College Board for Advanced Placement exams reduced, via | ||||||
7 | State subsidy, to the greatest extent possible based on the | ||||||
8 | appropriation. are waived by the school, but paid for by the | ||||||
9 | State, for those students who do not qualify for a fee waiver | ||||||
10 | provided by federal funds or the College Board.
| ||||||
11 | (Source: P.A. 95-491, eff. 8-28-07.) | ||||||
12 | Section 20-40. The Nursing Home Care Act is amended by | ||||||
13 | changing Section 3-202.05 as follows: | ||||||
14 | (210 ILCS 45/3-202.05) | ||||||
15 | Sec. 3-202.05. Staffing ratios effective July 1, 2010 and | ||||||
16 | thereafter. | ||||||
17 | (a) For the purpose of computing staff to resident ratios, | ||||||
18 | direct care staff shall include: | ||||||
19 | (1) registered nurses; | ||||||
20 | (2) licensed practical nurses; | ||||||
21 | (3) certified nurse assistants; | ||||||
22 | (4) psychiatric services rehabilitation aides; | ||||||
23 | (5) rehabilitation and therapy aides; | ||||||
24 | (6) psychiatric services rehabilitation coordinators; |
| |||||||
| |||||||
1 | (7) assistant directors of nursing; | ||||||
2 | (8) 50% of the Director of Nurses' time; and | ||||||
3 | (9) 30% of the Social Services Directors' time. | ||||||
4 | The Department shall, by rule, allow certain facilities | ||||||
5 | subject to 77 Ill. Admin. Code 300.4000 and following (Subpart | ||||||
6 | S) to utilize specialized clinical staff, as defined in rules, | ||||||
7 | to count towards the staffing ratios. | ||||||
8 | Within 120 days of the effective date of this amendatory | ||||||
9 | Act of the 97th General Assembly, the Department shall | ||||||
10 | promulgate rules specific to the staffing requirements for | ||||||
11 | facilities federally defined as Institutions for Mental | ||||||
12 | Disease. These rules shall recognize the unique nature of | ||||||
13 | individuals with chronic mental health conditions, shall | ||||||
14 | include minimum requirements for specialized clinical staff, | ||||||
15 | including clinical social workers, psychiatrists, | ||||||
16 | psychologists, and direct care staff set forth in paragraphs | ||||||
17 | (4) through (6) and any other specialized staff which may be | ||||||
18 | utilized and deemed necessary to count toward staffing ratios. | ||||||
19 | Within 120 days of the effective date of this amendatory | ||||||
20 | Act of the 97th General Assembly, the Department shall | ||||||
21 | promulgate rules specific to the staffing requirements for | ||||||
22 | facilities licensed under the Specialized Mental Health | ||||||
23 | Rehabilitation Act of 2013. These rules shall recognize the | ||||||
24 | unique nature of individuals with chronic mental health | ||||||
25 | conditions, shall include minimum requirements for specialized | ||||||
26 | clinical staff, including clinical social workers, |
| |||||||
| |||||||
1 | psychiatrists, psychologists, and direct care staff set forth | ||||||
2 | in paragraphs (4) through (6) and any other specialized staff | ||||||
3 | which may be utilized and deemed necessary to count toward | ||||||
4 | staffing ratios. | ||||||
5 | (b) (Blank). | ||||||
6 | (b-5) For purposes of the minimum staffing ratios in this | ||||||
7 | Section, all residents shall be classified as requiring either | ||||||
8 | skilled care or intermediate care. | ||||||
9 | As used in this subsection: | ||||||
10 | "Intermediate care" means basic nursing care and other | ||||||
11 | restorative services under periodic medical direction. | ||||||
12 | "Skilled care" means skilled nursing care, continuous | ||||||
13 | skilled nursing observations, restorative nursing, and other | ||||||
14 | services under professional direction with frequent medical | ||||||
15 | supervision. | ||||||
16 | (c) Facilities shall notify the Department within 60 days | ||||||
17 | after the effective date of this amendatory Act of the 96th | ||||||
18 | General Assembly, in a form and manner prescribed by the | ||||||
19 | Department, of the staffing ratios in effect on the effective | ||||||
20 | date of this amendatory Act of the 96th General Assembly for | ||||||
21 | both intermediate and skilled care and the number of residents | ||||||
22 | receiving each level of care. | ||||||
23 | (d)(1) (Blank). | ||||||
24 | (2) (Blank). | ||||||
25 | (3) (Blank). | ||||||
26 | (4) (Blank). |
| |||||||
| |||||||
1 | (5) Effective January 1, 2014, the minimum staffing ratios | ||||||
2 | shall be increased to 3.8 hours of nursing and personal care | ||||||
3 | each day for a resident needing skilled care and 2.5 hours of | ||||||
4 | nursing and personal care each day for a resident needing | ||||||
5 | intermediate care.
| ||||||
6 | (e) Ninety days after the effective date of this | ||||||
7 | amendatory Act of the 97th General Assembly, a minimum of 25% | ||||||
8 | of nursing and personal care time shall be provided by | ||||||
9 | licensed nurses, with at least 10% of nursing and personal | ||||||
10 | care time provided by registered nurses. These minimum | ||||||
11 | requirements shall remain in effect until an acuity based | ||||||
12 | registered nurse requirement is promulgated by rule concurrent | ||||||
13 | with the adoption of the Resource Utilization Group | ||||||
14 | classification-based payment methodology, as provided in | ||||||
15 | Section 5-5.2 of the Illinois Public Aid Code. Registered | ||||||
16 | nurses and licensed practical nurses employed by a facility in | ||||||
17 | excess of these requirements may be used to satisfy the | ||||||
18 | remaining 75% of the nursing and personal care time | ||||||
19 | requirements. Notwithstanding this subsection, no staffing | ||||||
20 | requirement in statute in effect on the effective date of this | ||||||
21 | amendatory Act of the 97th General Assembly shall be reduced | ||||||
22 | on account of this subsection. | ||||||
23 | (f) The Department shall submit proposed rules for | ||||||
24 | adoption by January 1, 2020 establishing a system for | ||||||
25 | determining compliance with minimum staffing set forth in this | ||||||
26 | Section and the requirements of 77 Ill. Adm. Code 300.1230 |
| |||||||
| |||||||
1 | adjusted for any waivers granted under Section 3-303.1. | ||||||
2 | Compliance shall be determined quarterly by comparing the | ||||||
3 | number of hours provided per resident per day using the | ||||||
4 | Centers for Medicare and Medicaid Services' payroll-based | ||||||
5 | journal and the facility's daily census, broken down by | ||||||
6 | intermediate and skilled care as self-reported by the facility | ||||||
7 | to the Department on a quarterly basis. The Department shall | ||||||
8 | use the quarterly payroll-based journal and the self-reported | ||||||
9 | census to calculate the number of hours provided per resident | ||||||
10 | per day and compare this ratio to the minimum staffing | ||||||
11 | standards required under this Section, as impacted by any | ||||||
12 | waivers granted under Section 3-303.1. Discrepancies between | ||||||
13 | job titles contained in this Section and the payroll-based | ||||||
14 | journal shall be addressed by rule. The manner in which the | ||||||
15 | Department requests payroll-based journal information to be | ||||||
16 | submitted shall align with the federal Centers for Medicare | ||||||
17 | and Medicaid Services' requirements that allow providers to | ||||||
18 | submit the quarterly data in an aggregate manner. | ||||||
19 | (g) The Department shall submit proposed rules for | ||||||
20 | adoption by January 1, 2020 establishing monetary penalties | ||||||
21 | for facilities not in compliance with minimum staffing | ||||||
22 | standards under this Section. No monetary penalty may be | ||||||
23 | issued for noncompliance during the implementation period, | ||||||
24 | which shall be July 1, 2020 through December 31, 2021 | ||||||
25 | September 30, 2020 . If a facility is found to be noncompliant | ||||||
26 | during the implementation period, the Department shall provide |
| |||||||
| |||||||
1 | a written notice identifying the staffing deficiencies and | ||||||
2 | require the facility to provide a sufficiently detailed | ||||||
3 | correction plan to meet the statutory minimum staffing levels. | ||||||
4 | Monetary penalties shall be imposed beginning no later than | ||||||
5 | January 1, 2022 January 1, 2021 and quarterly thereafter and | ||||||
6 | shall be based on the latest quarter for which the Department | ||||||
7 | has data. Monetary penalties shall be established based on a | ||||||
8 | formula that calculates on a daily basis the cost of wages and | ||||||
9 | benefits for the missing staffing hours. All notices of | ||||||
10 | noncompliance shall include the computations used to determine | ||||||
11 | noncompliance and establishing the variance between minimum | ||||||
12 | staffing ratios and the Department's computations. The penalty | ||||||
13 | for the first offense shall be 125% of the cost of wages and | ||||||
14 | benefits for the missing staffing hours. The penalty shall | ||||||
15 | increase to 150% of the cost of wages and benefits for the | ||||||
16 | missing staffing hours for the second offense and 200% the | ||||||
17 | cost of wages and benefits for the missing staffing hours for | ||||||
18 | the third and all subsequent offenses. The penalty shall be | ||||||
19 | imposed regardless of whether the facility has committed other | ||||||
20 | violations of this Act during the same period that the | ||||||
21 | staffing offense occurred. The penalty may not be waived, but | ||||||
22 | the Department shall have the discretion to determine the | ||||||
23 | gravity of the violation in situations where there is no more | ||||||
24 | than a 10% deviation from the staffing requirements and make | ||||||
25 | appropriate adjustments to the penalty. The Department is | ||||||
26 | granted discretion to waive the penalty when unforeseen |
| |||||||
| |||||||
1 | circumstances have occurred that resulted in call-offs of | ||||||
2 | scheduled staff. This provision shall be applied no more than | ||||||
3 | 6 times per quarter. Nothing in this Section diminishes a | ||||||
4 | facility's right to appeal. | ||||||
5 | (Source: P.A. 101-10, eff. 6-5-19.) | ||||||
6 | Section 20-45. The Specialized Mental Health | ||||||
7 | Rehabilitation Act of 2013 is amended by changing Section | ||||||
8 | 5-101 and by adding Sections 5-108, 5-109, 5-110, 5-111, and | ||||||
9 | 5-112 as follows: | ||||||
10 | (210 ILCS 49/5-101)
| ||||||
11 | Sec. 5-101. Managed care entity, coordinated care entity, | ||||||
12 | and accountable care entity payments. For facilities licensed | ||||||
13 | by the Department of Public Health under this Act, the payment | ||||||
14 | for services provided shall be determined by negotiation with | ||||||
15 | managed care entities, coordinated care entities, or | ||||||
16 | accountable care entities. However, for 3 years after the | ||||||
17 | effective date of this Act, in no event shall the | ||||||
18 | reimbursement rate paid to facilities licensed under this Act | ||||||
19 | be less than the rate in effect on July 1, 2021 June 30, 2013 | ||||||
20 | less $7.07 times the number of occupied bed days, as that term | ||||||
21 | is defined in Article V-B of the Illinois Public Aid Code, for | ||||||
22 | each facility previously licensed under the Nursing Home Care | ||||||
23 | Act on June 30, 2013; or the rate in effect on June 30, 2013 | ||||||
24 | for each facility licensed under the Specialized Mental Health |
| |||||||
| |||||||
1 | Rehabilitation Act on June 30, 2013 . Any adjustment in the | ||||||
2 | support component or the capital component , including the real | ||||||
3 | estate tax per diem rate, for facilities licensed by the | ||||||
4 | Department of Public Health under the Nursing Home Care Act | ||||||
5 | shall apply equally to facilities licensed by the Department | ||||||
6 | of Public Health under this Act for the duration of the | ||||||
7 | provisional licensure period as defined in Section 4-105 of | ||||||
8 | this Act .
| ||||||
9 | The Department of Healthcare and Family Services shall | ||||||
10 | publish a reimbursement rate for triage, crisis stabilization, | ||||||
11 | and transitional living services by December 1, 2014. | ||||||
12 | (Source: P.A. 98-104, eff. 7-22-13; 98-651, eff. 6-16-14.) | ||||||
13 | (210 ILCS 49/5-108 new) | ||||||
14 | Sec. 5-108. Infection prevention and facility safety | ||||||
15 | improvement payments. Payments will be awarded to facilities | ||||||
16 | on a per bed basis with the funded appropriation for Fiscal | ||||||
17 | Year 2022 divided by the number of licensed beds in each | ||||||
18 | facility. Facilities will receive an equal amount for every | ||||||
19 | licensed bed from the amount appropriated. Facilities shall | ||||||
20 | use these funds for improvements to their facilities that | ||||||
21 | promote infection prevention or improve the safety within the | ||||||
22 | facility. Funding may be used for, but are not limited to, the | ||||||
23 | following: restroom renovations to promote infection | ||||||
24 | prevention, kitchen and food delivery alterations that promote | ||||||
25 | infection prevention, and HVAC or air filtration upgrades that |
| |||||||
| |||||||
1 | promote infection prevention. Facilities must attest to the | ||||||
2 | Department of Healthcare and Family Services that the funding | ||||||
3 | was utilized for the purpose of infection prevention and | ||||||
4 | control or improved facility safety. If the facility does not | ||||||
5 | attest to the usage of the payments or cannot document the | ||||||
6 | usage of payments the Department shall recoup the expenditure | ||||||
7 | of funds by withholding payment of rate. | ||||||
8 | (210 ILCS 49/5-109 new) | ||||||
9 | Sec. 5-109. Communication quality improvement payments. | ||||||
10 | Payments will be awarded to facilities on a per bed basis with | ||||||
11 | the funded appropriation for Fiscal Year 2022 divided by the | ||||||
12 | number of licensed beds in each facility. Facilities will | ||||||
13 | receive an equal amount for every licensed bed from the amount | ||||||
14 | appropriated. Facilities shall use these funds for | ||||||
15 | improvements to their facilities that increase access to | ||||||
16 | digital communications or facilitate safe and private personal | ||||||
17 | communications. Funding may be used for, but are not limited | ||||||
18 | to, the following: the purchase of personal communication | ||||||
19 | devices for facility use, the enhancement of broadband access | ||||||
20 | and bandwidth, and the establishment or improvement of general | ||||||
21 | meeting areas for the benefit of residents and employees. | ||||||
22 | Facilities must attest to the Department of Healthcare and | ||||||
23 | Family Services that the funding was utilized for the purpose | ||||||
24 | of communication, technological improvements, or facility | ||||||
25 | training aid. If the facility does not attest to the usage of |
| |||||||
| |||||||
1 | the payments or cannot document the usage of payments the | ||||||
2 | Department shall recoup the expenditure of funds by | ||||||
3 | withholding payment of rate. | ||||||
4 | (210 ILCS 49/5-110 new) | ||||||
5 | Sec. 5-110. Staff longevity payments. Payments will be | ||||||
6 | awarded to facilities on a per bed basis with the funded | ||||||
7 | appropriation for Fiscal Year 2022 divided by the number of | ||||||
8 | licensed beds in each facility. Facilities will receive an | ||||||
9 | equal amount for every licensed bed from the amount | ||||||
10 | appropriated. Facilities shall use these funds to grant an | ||||||
11 | extra week of payment to any direct care staff who has worked | ||||||
12 | continuously in the same facility since March 1, 2020 through | ||||||
13 | the time in which payments are awarded to facilities for this | ||||||
14 | purpose by the Department of Healthcare and Family Services. | ||||||
15 | Facilities must attest to the Department of Healthcare and | ||||||
16 | Family Services that the funding was utilized for the purpose | ||||||
17 | of providing the staff longevity payments as detailed in this | ||||||
18 | Section. If the facility does not attest to the usage of the | ||||||
19 | payments or cannot document the usage of payments the | ||||||
20 | Department shall recoup the expenditure of funds by | ||||||
21 | withholding payment of rate. | ||||||
22 | (210 ILCS 49/5-111 new) | ||||||
23 | Sec. 5-111. Recruitment and Retention of Direct Care | ||||||
24 | Staff. Facilities shall receive funding to assist with the |
| |||||||
| |||||||
1 | recruitment and retention of direct care staff. Funding will | ||||||
2 | be distributed based on the total number of licensed beds | ||||||
3 | within a facility with the appropriated amount being divided | ||||||
4 | by the total number of licensed beds in the State. | ||||||
5 | (210 ILCS 49/5-112 new) | ||||||
6 | Sec. 5-112. Bed reduction payments. The Department of | ||||||
7 | Healthcare and Family Services shall make payments to | ||||||
8 | facilities licensed under this Act for the purpose of reducing | ||||||
9 | bed capacity and room occupancy. Facilities desiring to | ||||||
10 | participate in these payments shall submit a proposal to the | ||||||
11 | Department for review. In the proposal the facility shall | ||||||
12 | detail the number of beds that are seeking to eliminate and the | ||||||
13 | price they are requesting to eliminate those beds. The | ||||||
14 | facility shall also detail in their proposal if the effected | ||||||
15 | beds would reduce room occupancy from 3 or 4 beds to double | ||||||
16 | occupancy or is the bed elimination would create single | ||||||
17 | occupancy. Priority will be given to proposals that eliminate | ||||||
18 | the use of three-person or four-person occupancy rooms. | ||||||
19 | Proposals shall be collected by the Department within a | ||||||
20 | specific time period and the Department will negotiate all | ||||||
21 | payments before making final awards to ensure that the funding | ||||||
22 | appropriated is sufficient to fund the awards. Payments shall | ||||||
23 | not be less than $25,000 per bed and proposals to eliminate | ||||||
24 | beds that lead to single occupancy rooms shall receive an | ||||||
25 | additional $10,000 per bed over and above any other negotiated |
| |||||||
| |||||||
1 | bed elimination payment. Before a facility can receive payment | ||||||
2 | under this Section, the facility must receive approval from | ||||||
3 | the Department of Public Health for the permanent removal of | ||||||
4 | the beds for which they are receiving payment. Payment for the | ||||||
5 | elimination of the beds shall be made within 15 days of the | ||||||
6 | facility notifying the Department of Public Health about the | ||||||
7 | bed license elimination. Under no circumstances shall a | ||||||
8 | facility be allowed to increase the capacity of a facility | ||||||
9 | once payment has been received for the elimination of beds. | ||||||
10 | Section 20-50. The Pharmacy Practice Act is amended by | ||||||
11 | changing Section 3 as follows:
| ||||||
12 | (225 ILCS 85/3)
| ||||||
13 | (Section scheduled to be repealed on January 1, 2023)
| ||||||
14 | Sec. 3. Definitions. For the purpose of this Act, except | ||||||
15 | where otherwise
limited therein:
| ||||||
16 | (a) "Pharmacy" or "drugstore" means and includes every | ||||||
17 | store, shop,
pharmacy department, or other place where | ||||||
18 | pharmacist
care is
provided
by a pharmacist (1) where drugs, | ||||||
19 | medicines, or poisons are
dispensed, sold or
offered for sale | ||||||
20 | at retail, or displayed for sale at retail; or
(2)
where
| ||||||
21 | prescriptions of physicians, dentists, advanced practice | ||||||
22 | registered nurses, physician assistants, veterinarians, | ||||||
23 | podiatric physicians, or
optometrists, within the limits of | ||||||
24 | their
licenses, are
compounded, filled, or dispensed; or (3) |
| |||||||
| |||||||
1 | which has upon it or
displayed within
it, or affixed to or used | ||||||
2 | in connection with it, a sign bearing the word or
words | ||||||
3 | "Pharmacist", "Druggist", "Pharmacy", "Pharmaceutical
Care", | ||||||
4 | "Apothecary", "Drugstore",
"Medicine Store", "Prescriptions", | ||||||
5 | "Drugs", "Dispensary", "Medicines", or any word
or words of | ||||||
6 | similar or like import, either in the English language
or any | ||||||
7 | other language; or (4) where the characteristic prescription
| ||||||
8 | sign (Rx) or similar design is exhibited; or (5) any store, or
| ||||||
9 | shop,
or other place with respect to which any of the above | ||||||
10 | words, objects,
signs or designs are used in any | ||||||
11 | advertisement.
| ||||||
12 | (b) "Drugs" means and includes (1) articles recognized
in | ||||||
13 | the official United States Pharmacopoeia/National Formulary | ||||||
14 | (USP/NF),
or any supplement thereto and being intended for and | ||||||
15 | having for their
main use the diagnosis, cure, mitigation, | ||||||
16 | treatment or prevention of
disease in man or other animals, as | ||||||
17 | approved by the United States Food and
Drug Administration, | ||||||
18 | but does not include devices or their components, parts,
or | ||||||
19 | accessories; and (2) all other articles intended
for and | ||||||
20 | having for their main use the diagnosis, cure, mitigation,
| ||||||
21 | treatment or prevention of disease in man or other animals, as | ||||||
22 | approved
by the United States Food and Drug Administration, | ||||||
23 | but does not include
devices or their components, parts, or | ||||||
24 | accessories; and (3) articles
(other than food) having for | ||||||
25 | their main use and intended
to affect the structure or any | ||||||
26 | function of the body of man or other
animals; and (4) articles |
| |||||||
| |||||||
1 | having for their main use and intended
for use as a component | ||||||
2 | or any articles specified in clause (1), (2)
or (3); but does | ||||||
3 | not include devices or their components, parts or
accessories.
| ||||||
4 | (c) "Medicines" means and includes all drugs intended for
| ||||||
5 | human or veterinary use approved by the United States Food and | ||||||
6 | Drug
Administration.
| ||||||
7 | (d) "Practice of pharmacy" means: | ||||||
8 | (1) the interpretation and the provision of assistance | ||||||
9 | in the monitoring, evaluation, and implementation of | ||||||
10 | prescription drug orders; | ||||||
11 | (2) the dispensing of prescription drug orders; | ||||||
12 | (3) participation in drug and device selection; | ||||||
13 | (4) drug administration limited to the administration | ||||||
14 | of oral, topical, injectable, and inhalation as follows: | ||||||
15 | (A) in the context of patient education on the | ||||||
16 | proper use or delivery of medications; | ||||||
17 | (B) vaccination of patients 7 14 years of age and | ||||||
18 | older pursuant to a valid prescription or standing | ||||||
19 | order, by a physician licensed to practice medicine in | ||||||
20 | all its branches, upon completion of appropriate | ||||||
21 | training, including how to address contraindications | ||||||
22 | and adverse reactions set forth by rule, with | ||||||
23 | notification to the patient's physician and | ||||||
24 | appropriate record retention, or pursuant to hospital | ||||||
25 | pharmacy and therapeutics committee policies and | ||||||
26 | procedures . Eligible vaccines are those listed on the |
| |||||||
| |||||||
1 | U.S. Centers for Disease Control and Prevention (CDC) | ||||||
2 | Recommended Immunization Schedule, the CDC's Health | ||||||
3 | Information for International Travel, or the U.S. Food | ||||||
4 | and Drug Administration's Vaccines Licensed and | ||||||
5 | Authorized for Use in the United States. As applicable | ||||||
6 | to the State's Medicaid program and other payers, | ||||||
7 | vaccines ordered and administered in accordance with | ||||||
8 | this subsection shall be covered and reimbursed at no | ||||||
9 | less than the rate that the vaccine is reimbursed when | ||||||
10 | ordered and administered by a physician ; | ||||||
11 | (B-5) following the initial administration of | ||||||
12 | long-acting or extended-release extended release form | ||||||
13 | opioid antagonists by a physician licensed to practice | ||||||
14 | medicine in all its branches, administration of | ||||||
15 | injections of long-acting or extended-release form | ||||||
16 | opioid antagonists for the treatment of substance use | ||||||
17 | disorder, pursuant to a valid prescription by a | ||||||
18 | physician licensed to practice medicine in all its | ||||||
19 | branches, upon completion of appropriate training, | ||||||
20 | including how to address contraindications and adverse | ||||||
21 | reactions, including, but not limited to, respiratory | ||||||
22 | depression and the performance of cardiopulmonary | ||||||
23 | resuscitation, set forth by rule, with notification to | ||||||
24 | the patient's physician and appropriate record | ||||||
25 | retention, or pursuant to hospital pharmacy and | ||||||
26 | therapeutics committee policies and procedures; |
| |||||||
| |||||||
1 | (C) administration of injections of | ||||||
2 | alpha-hydroxyprogesterone caproate, pursuant to a | ||||||
3 | valid prescription, by a physician licensed to | ||||||
4 | practice medicine in all its branches, upon completion | ||||||
5 | of appropriate training, including how to address | ||||||
6 | contraindications and adverse reactions set forth by | ||||||
7 | rule, with notification to the patient's physician and | ||||||
8 | appropriate record retention, or pursuant to hospital | ||||||
9 | pharmacy and therapeutics committee policies and | ||||||
10 | procedures; and | ||||||
11 | (D) administration of injections of long-term | ||||||
12 | antipsychotic medications pursuant to a valid | ||||||
13 | prescription by a physician licensed to practice | ||||||
14 | medicine in all its branches, upon completion of | ||||||
15 | appropriate training conducted by an Accreditation | ||||||
16 | Council of Pharmaceutical Education accredited | ||||||
17 | provider, including how to address contraindications | ||||||
18 | and adverse reactions set forth by rule, with | ||||||
19 | notification to the patient's physician and | ||||||
20 | appropriate record retention, or pursuant to hospital | ||||||
21 | pharmacy and therapeutics committee policies and | ||||||
22 | procedures. | ||||||
23 | (5) (blank) vaccination of patients ages 10 through 13 | ||||||
24 | limited to the Influenza (inactivated influenza vaccine | ||||||
25 | and live attenuated influenza intranasal vaccine) and Tdap | ||||||
26 | (defined as tetanus, diphtheria, acellular pertussis) |
| |||||||
| |||||||
1 | vaccines, pursuant to a valid prescription or standing | ||||||
2 | order, by a physician licensed to practice medicine in all | ||||||
3 | its branches, upon completion of appropriate training, | ||||||
4 | including how to address contraindications and adverse | ||||||
5 | reactions set forth by rule, with notification to the | ||||||
6 | patient's physician and appropriate record retention, or | ||||||
7 | pursuant to hospital pharmacy and therapeutics committee | ||||||
8 | policies and procedures ; | ||||||
9 | (6) drug regimen review; | ||||||
10 | (7) drug or drug-related research; | ||||||
11 | (8) the provision of patient counseling; | ||||||
12 | (9) the practice of telepharmacy; | ||||||
13 | (10) the provision of those acts or services necessary | ||||||
14 | to provide pharmacist care; | ||||||
15 | (11) medication therapy management; and | ||||||
16 | (12) the responsibility for compounding and labeling | ||||||
17 | of drugs and devices (except labeling by a manufacturer, | ||||||
18 | repackager, or distributor of non-prescription drugs and | ||||||
19 | commercially packaged legend drugs and devices), proper | ||||||
20 | and safe storage of drugs and devices, and maintenance of | ||||||
21 | required records. | ||||||
22 | A pharmacist who performs any of the acts defined as the | ||||||
23 | practice of pharmacy in this State must be actively licensed | ||||||
24 | as a pharmacist under this Act.
| ||||||
25 | (e) "Prescription" means and includes any written, oral, | ||||||
26 | facsimile, or
electronically transmitted order for drugs
or |
| |||||||
| |||||||
1 | medical devices, issued by a physician licensed to practice | ||||||
2 | medicine in
all its branches, dentist, veterinarian, podiatric | ||||||
3 | physician, or
optometrist, within the
limits of his or her | ||||||
4 | license, by a physician assistant in accordance with
| ||||||
5 | subsection (f) of Section 4, or by an advanced practice | ||||||
6 | registered nurse in
accordance with subsection (g) of Section | ||||||
7 | 4, containing the
following: (1) name
of the patient; (2) date | ||||||
8 | when prescription was issued; (3) name
and strength of drug or | ||||||
9 | description of the medical device prescribed;
and (4) | ||||||
10 | quantity; (5) directions for use; (6) prescriber's name,
| ||||||
11 | address,
and signature; and (7) DEA registration number where | ||||||
12 | required, for controlled
substances.
The prescription may, but | ||||||
13 | is not required to, list the illness, disease, or condition | ||||||
14 | for which the drug or device is being prescribed. DEA | ||||||
15 | registration numbers shall not be required on inpatient drug | ||||||
16 | orders. A prescription for medication other than controlled | ||||||
17 | substances shall be valid for up to 15 months from the date | ||||||
18 | issued for the purpose of refills, unless the prescription | ||||||
19 | states otherwise.
| ||||||
20 | (f) "Person" means and includes a natural person, | ||||||
21 | partnership,
association, corporation, government entity, or | ||||||
22 | any other legal
entity.
| ||||||
23 | (g) "Department" means the Department of Financial and
| ||||||
24 | Professional Regulation.
| ||||||
25 | (h) "Board of Pharmacy" or "Board" means the State Board
| ||||||
26 | of Pharmacy of the Department of Financial and Professional |
| |||||||
| |||||||
1 | Regulation.
| ||||||
2 | (i) "Secretary"
means the Secretary
of Financial and | ||||||
3 | Professional Regulation.
| ||||||
4 | (j) "Drug product selection" means the interchange for a
| ||||||
5 | prescribed pharmaceutical product in accordance with Section | ||||||
6 | 25 of
this Act and Section 3.14 of the Illinois Food, Drug and | ||||||
7 | Cosmetic Act.
| ||||||
8 | (k) "Inpatient drug order" means an order issued by an | ||||||
9 | authorized
prescriber for a resident or patient of a facility | ||||||
10 | licensed under the
Nursing Home Care Act, the ID/DD Community | ||||||
11 | Care Act, the MC/DD Act, the Specialized Mental Health | ||||||
12 | Rehabilitation Act of 2013, the Hospital Licensing Act, or the | ||||||
13 | University of Illinois Hospital Act, or a facility which is | ||||||
14 | operated by the Department of Human
Services (as successor to | ||||||
15 | the Department of Mental Health
and Developmental | ||||||
16 | Disabilities) or the Department of Corrections.
| ||||||
17 | (k-5) "Pharmacist" means an individual health care | ||||||
18 | professional and
provider currently licensed by this State to | ||||||
19 | engage in the practice of
pharmacy.
| ||||||
20 | (l) "Pharmacist in charge" means the licensed pharmacist | ||||||
21 | whose name appears
on a pharmacy license and who is | ||||||
22 | responsible for all aspects of the
operation related to the | ||||||
23 | practice of pharmacy.
| ||||||
24 | (m) "Dispense" or "dispensing" means the interpretation, | ||||||
25 | evaluation, and implementation of a prescription drug order, | ||||||
26 | including the preparation and delivery of a drug or device to a |
| |||||||
| |||||||
1 | patient or patient's agent in a suitable container | ||||||
2 | appropriately labeled for subsequent administration to or use | ||||||
3 | by a patient in accordance with applicable State and federal | ||||||
4 | laws and regulations.
"Dispense" or "dispensing" does not mean | ||||||
5 | the physical delivery to a patient or a
patient's | ||||||
6 | representative in a home or institution by a designee of a | ||||||
7 | pharmacist
or by common carrier. "Dispense" or "dispensing" | ||||||
8 | also does not mean the physical delivery
of a drug or medical | ||||||
9 | device to a patient or patient's representative by a
| ||||||
10 | pharmacist's designee within a pharmacy or drugstore while the | ||||||
11 | pharmacist is
on duty and the pharmacy is open.
| ||||||
12 | (n) "Nonresident pharmacy"
means a pharmacy that is | ||||||
13 | located in a state, commonwealth, or territory
of the United | ||||||
14 | States, other than Illinois, that delivers, dispenses, or
| ||||||
15 | distributes, through the United States Postal Service, | ||||||
16 | commercially acceptable parcel delivery service, or other | ||||||
17 | common
carrier, to Illinois residents, any substance which | ||||||
18 | requires a prescription.
| ||||||
19 | (o) "Compounding" means the preparation and mixing of | ||||||
20 | components, excluding flavorings, (1) as the result of a | ||||||
21 | prescriber's prescription drug order or initiative based on | ||||||
22 | the prescriber-patient-pharmacist relationship in the course | ||||||
23 | of professional practice or (2) for the purpose of, or | ||||||
24 | incident to, research, teaching, or chemical analysis and not | ||||||
25 | for sale or dispensing. "Compounding" includes the preparation | ||||||
26 | of drugs or devices in anticipation of receiving prescription |
| |||||||
| |||||||
1 | drug orders based on routine, regularly observed dispensing | ||||||
2 | patterns. Commercially available products may be compounded | ||||||
3 | for dispensing to individual patients only if all of the | ||||||
4 | following conditions are met: (i) the commercial product is | ||||||
5 | not reasonably available from normal distribution channels in | ||||||
6 | a timely manner to meet the patient's needs and (ii) the | ||||||
7 | prescribing practitioner has requested that the drug be | ||||||
8 | compounded.
| ||||||
9 | (p) (Blank).
| ||||||
10 | (q) (Blank).
| ||||||
11 | (r) "Patient counseling" means the communication between a | ||||||
12 | pharmacist or a student pharmacist under the supervision of a | ||||||
13 | pharmacist and a patient or the patient's representative about | ||||||
14 | the patient's medication or device for the purpose of | ||||||
15 | optimizing proper use of prescription medications or devices. | ||||||
16 | "Patient counseling" may include without limitation (1) | ||||||
17 | obtaining a medication history; (2) acquiring a patient's | ||||||
18 | allergies and health conditions; (3) facilitation of the | ||||||
19 | patient's understanding of the intended use of the medication; | ||||||
20 | (4) proper directions for use; (5) significant potential | ||||||
21 | adverse events; (6) potential food-drug interactions; and (7) | ||||||
22 | the need to be compliant with the medication therapy. A | ||||||
23 | pharmacy technician may only participate in the following | ||||||
24 | aspects of patient counseling under the supervision of a | ||||||
25 | pharmacist: (1) obtaining medication history; (2) providing | ||||||
26 | the offer for counseling by a pharmacist or student |
| |||||||
| |||||||
1 | pharmacist; and (3) acquiring a patient's allergies and health | ||||||
2 | conditions.
| ||||||
3 | (s) "Patient profiles" or "patient drug therapy record" | ||||||
4 | means the
obtaining, recording, and maintenance of patient | ||||||
5 | prescription
information, including prescriptions for | ||||||
6 | controlled substances, and
personal information.
| ||||||
7 | (t) (Blank).
| ||||||
8 | (u) "Medical device" or "device" means an instrument, | ||||||
9 | apparatus, implement, machine,
contrivance, implant, in vitro | ||||||
10 | reagent, or other similar or related article,
including any | ||||||
11 | component part or accessory, required under federal law to
| ||||||
12 | bear the label "Caution: Federal law requires dispensing by or | ||||||
13 | on the order
of a physician". A seller of goods and services | ||||||
14 | who, only for the purpose of
retail sales, compounds, sells, | ||||||
15 | rents, or leases medical devices shall not,
by reasons | ||||||
16 | thereof, be required to be a licensed pharmacy.
| ||||||
17 | (v) "Unique identifier" means an electronic signature, | ||||||
18 | handwritten
signature or initials, thumb print, or other | ||||||
19 | acceptable biometric
or electronic identification process as | ||||||
20 | approved by the Department.
| ||||||
21 | (w) "Current usual and customary retail price" means the | ||||||
22 | price that a pharmacy charges to a non-third-party payor.
| ||||||
23 | (x) "Automated pharmacy system" means a mechanical system | ||||||
24 | located within the confines of the pharmacy or remote location | ||||||
25 | that performs operations or activities, other than compounding | ||||||
26 | or administration, relative to storage, packaging, dispensing, |
| |||||||
| |||||||
1 | or distribution of medication, and which collects, controls, | ||||||
2 | and maintains all transaction information. | ||||||
3 | (y) "Drug regimen review" means and includes the | ||||||
4 | evaluation of prescription drug orders and patient records for | ||||||
5 | (1)
known allergies; (2) drug or potential therapy | ||||||
6 | contraindications;
(3) reasonable dose, duration of use, and | ||||||
7 | route of administration, taking into consideration factors | ||||||
8 | such as age, gender, and contraindications; (4) reasonable | ||||||
9 | directions for use; (5) potential or actual adverse drug | ||||||
10 | reactions; (6) drug-drug interactions; (7) drug-food | ||||||
11 | interactions; (8) drug-disease contraindications; (9) | ||||||
12 | therapeutic duplication; (10) patient laboratory values when | ||||||
13 | authorized and available; (11) proper utilization (including | ||||||
14 | over or under utilization) and optimum therapeutic outcomes; | ||||||
15 | and (12) abuse and misuse.
| ||||||
16 | (z) "Electronically transmitted prescription" means a | ||||||
17 | prescription that is created, recorded, or stored by | ||||||
18 | electronic means; issued and validated with an electronic | ||||||
19 | signature; and transmitted by electronic means directly from | ||||||
20 | the prescriber to a pharmacy. An electronic prescription is | ||||||
21 | not an image of a physical prescription that is transferred by | ||||||
22 | electronic means from computer to computer, facsimile to | ||||||
23 | facsimile, or facsimile to computer.
| ||||||
24 | (aa) "Medication therapy management services" means a | ||||||
25 | distinct service or group of services offered by licensed | ||||||
26 | pharmacists, physicians licensed to practice medicine in all |
| |||||||
| |||||||
1 | its branches, advanced practice registered nurses authorized | ||||||
2 | in a written agreement with a physician licensed to practice | ||||||
3 | medicine in all its branches, or physician assistants | ||||||
4 | authorized in guidelines by a supervising physician that | ||||||
5 | optimize therapeutic outcomes for individual patients through | ||||||
6 | improved medication use. In a retail or other non-hospital | ||||||
7 | pharmacy, medication therapy management services shall consist | ||||||
8 | of the evaluation of prescription drug orders and patient | ||||||
9 | medication records to resolve conflicts with the following: | ||||||
10 | (1) known allergies; | ||||||
11 | (2) drug or potential therapy contraindications; | ||||||
12 | (3) reasonable dose, duration of use, and route of | ||||||
13 | administration, taking into consideration factors such as | ||||||
14 | age, gender, and contraindications; | ||||||
15 | (4) reasonable directions for use; | ||||||
16 | (5) potential or actual adverse drug reactions; | ||||||
17 | (6) drug-drug interactions; | ||||||
18 | (7) drug-food interactions; | ||||||
19 | (8) drug-disease contraindications; | ||||||
20 | (9) identification of therapeutic duplication; | ||||||
21 | (10) patient laboratory values when authorized and | ||||||
22 | available; | ||||||
23 | (11) proper utilization (including over or under | ||||||
24 | utilization) and optimum therapeutic outcomes; and | ||||||
25 | (12) drug abuse and misuse. | ||||||
26 | "Medication therapy management services" includes the |
| |||||||
| |||||||
1 | following: | ||||||
2 | (1) documenting the services delivered and | ||||||
3 | communicating the information provided to patients' | ||||||
4 | prescribers within an appropriate time frame, not to | ||||||
5 | exceed 48 hours; | ||||||
6 | (2) providing patient counseling designed to enhance a | ||||||
7 | patient's understanding and the appropriate use of his or | ||||||
8 | her medications; and | ||||||
9 | (3) providing information, support services, and | ||||||
10 | resources designed to enhance a patient's adherence with | ||||||
11 | his or her prescribed therapeutic regimens. | ||||||
12 | "Medication therapy management services" may also include | ||||||
13 | patient care functions authorized by a physician licensed to | ||||||
14 | practice medicine in all its branches for his or her | ||||||
15 | identified patient or groups of patients under specified | ||||||
16 | conditions or limitations in a standing order from the | ||||||
17 | physician. | ||||||
18 | "Medication therapy management services" in a licensed | ||||||
19 | hospital may also include the following: | ||||||
20 | (1) reviewing assessments of the patient's health | ||||||
21 | status; and | ||||||
22 | (2) following protocols of a hospital pharmacy and | ||||||
23 | therapeutics committee with respect to the fulfillment of | ||||||
24 | medication orders.
| ||||||
25 | (bb) "Pharmacist care" means the provision by a pharmacist | ||||||
26 | of medication therapy management services, with or without the |
| |||||||
| |||||||
1 | dispensing of drugs or devices, intended to achieve outcomes | ||||||
2 | that improve patient health, quality of life, and comfort and | ||||||
3 | enhance patient safety.
| ||||||
4 | (cc) "Protected health information" means individually | ||||||
5 | identifiable health information that, except as otherwise | ||||||
6 | provided, is:
| ||||||
7 | (1) transmitted by electronic media; | ||||||
8 | (2) maintained in any medium set forth in the | ||||||
9 | definition of "electronic media" in the federal Health | ||||||
10 | Insurance Portability and Accountability Act; or | ||||||
11 | (3) transmitted or maintained in any other form or | ||||||
12 | medium. | ||||||
13 | "Protected health information" does not include | ||||||
14 | individually identifiable health information found in: | ||||||
15 | (1) education records covered by the federal Family | ||||||
16 | Educational Right and Privacy Act; or | ||||||
17 | (2) employment records held by a licensee in its role | ||||||
18 | as an employer. | ||||||
19 | (dd) "Standing order" means a specific order for a patient | ||||||
20 | or group of patients issued by a physician licensed to | ||||||
21 | practice medicine in all its branches in Illinois. | ||||||
22 | (ee) "Address of record" means the designated address | ||||||
23 | recorded by the Department in the applicant's application file | ||||||
24 | or licensee's license file maintained by the Department's | ||||||
25 | licensure maintenance unit. | ||||||
26 | (ff) "Home pharmacy" means the location of a pharmacy's |
| |||||||
| |||||||
1 | primary operations.
| ||||||
2 | (gg) "Email address of record" means the designated email | ||||||
3 | address recorded by the Department in the applicant's | ||||||
4 | application file or the licensee's license file, as maintained | ||||||
5 | by the Department's licensure maintenance unit. | ||||||
6 | (Source: P.A. 100-208, eff. 1-1-18; 100-497, eff. 9-8-17; | ||||||
7 | 100-513, eff. 1-1-18; 100-804, eff. 1-1-19; 100-863, eff. | ||||||
8 | 8-14-18; 101-349, eff. 1-1-20; revised 8-21-20.) | ||||||
9 | Section 20-55. The Illinois Public Aid Code is amended by | ||||||
10 | changing Section 12-4.35 and by adding Section 5-5.06b as | ||||||
11 | follows: | ||||||
12 | (305 ILCS 5/5-5.06b new) | ||||||
13 | Sec. 5-5.06b. Dental services. On and after July 1, 2021, | ||||||
14 | dental services provided to adults and children under the | ||||||
15 | medical assistance program may be established and paid at no | ||||||
16 | less than the rates published by the Department and effective | ||||||
17 | January 1, 2020 for all local health departments as the fee | ||||||
18 | schedule for children and adult recipients but shall include | ||||||
19 | the following dental procedures and amounts: D0140 $19.12, | ||||||
20 | D0150 $24.84, D0220 $6.61, D0230 $4.48, D0272 $11.09, D0274 | ||||||
21 | $19.94, D1110 $48.38, D2140 $36.40, D2150 $56.82, D2391 | ||||||
22 | $36.40, D2392 $56.82, D5110 $444.09, D5120 $444.09, D7140 | ||||||
23 | $46.16, D7210 $67.73.
|
| |||||||
| |||||||
1 | (305 ILCS 5/12-4.35)
| ||||||
2 | Sec. 12-4.35. Medical services for certain noncitizens.
| ||||||
3 | (a) Notwithstanding
Section 1-11 of this Code or Section | ||||||
4 | 20(a) of the Children's Health Insurance
Program Act, the | ||||||
5 | Department of Healthcare and Family Services may provide | ||||||
6 | medical services to
noncitizens who have not yet attained 19 | ||||||
7 | years of age and who are not eligible
for medical assistance | ||||||
8 | under Article V of this Code or under the Children's
Health | ||||||
9 | Insurance Program created by the Children's Health Insurance | ||||||
10 | Program Act
due to their not meeting the otherwise applicable | ||||||
11 | provisions of Section 1-11
of this Code or Section 20(a) of the | ||||||
12 | Children's Health Insurance Program Act.
The medical services | ||||||
13 | available, standards for eligibility, and other conditions
of | ||||||
14 | participation under this Section shall be established by rule | ||||||
15 | by the
Department; however, any such rule shall be at least as | ||||||
16 | restrictive as the
rules for medical assistance under Article | ||||||
17 | V of this Code or the Children's
Health Insurance Program | ||||||
18 | created by the Children's Health Insurance Program
Act.
| ||||||
19 | (a-5) Notwithstanding Section 1-11 of this Code, the | ||||||
20 | Department of Healthcare and Family Services may provide | ||||||
21 | medical assistance in accordance with Article V of this Code | ||||||
22 | to noncitizens over the age of 65 years of age who are not | ||||||
23 | eligible for medical assistance under Article V of this Code | ||||||
24 | due to their not meeting the otherwise applicable provisions | ||||||
25 | of Section 1-11 of this Code, whose income is at or below 100% | ||||||
26 | of the federal poverty level after deducting the costs of |
| |||||||
| |||||||
1 | medical or other remedial care, and who would otherwise meet | ||||||
2 | the eligibility requirements in Section 5-2 of this Code. The | ||||||
3 | medical services available, standards for eligibility, and | ||||||
4 | other conditions of participation under this Section shall be | ||||||
5 | established by rule by the Department; however, any such rule | ||||||
6 | shall be at least as restrictive as the rules for medical | ||||||
7 | assistance under Article V of this Code. | ||||||
8 | (a-6) By May 30, 2022, notwithstanding Section 1-11 of | ||||||
9 | this Code, the Department of Healthcare and Family Services | ||||||
10 | may provide medical services to noncitizens 55 years of age | ||||||
11 | through 64 years of age who (i) are not eligible for medical | ||||||
12 | assistance under Article V of this Code due to their not | ||||||
13 | meeting the otherwise applicable provisions of Section 1-11 of | ||||||
14 | this Code and (ii) have income at or below 133% of the federal | ||||||
15 | poverty level plus 5% for the applicable family size as | ||||||
16 | determined under applicable federal law and regulations. | ||||||
17 | Persons eligible for medical services under this amendatory | ||||||
18 | Act of the 102nd General Assembly shall receive benefits | ||||||
19 | identical to the benefits provided under the Health Benefits | ||||||
20 | Service Package as that term is defined in subsection (m) of | ||||||
21 | Section 5-1.1 of this Code. | ||||||
22 | (b) The Department is authorized to take any action, | ||||||
23 | including without
limitation cessation or limitation of | ||||||
24 | enrollment, reduction of available medical services,
and | ||||||
25 | changing standards for eligibility, that is deemed necessary | ||||||
26 | by the
Department during a State fiscal year to assure that |
| |||||||
| |||||||
1 | payments under this
Section do not exceed available funds.
| ||||||
2 | (c) Continued enrollment of
individuals into the program | ||||||
3 | created under subsection (a) of this Section in any fiscal | ||||||
4 | year is
contingent upon continued enrollment of individuals | ||||||
5 | into the Children's Health
Insurance Program during that | ||||||
6 | fiscal year.
| ||||||
7 | (d) (Blank).
| ||||||
8 | (Source: P.A. 101-636, eff. 6-10-20.)
| ||||||
9 | Section 20-60. The Children's Mental Health Act of 2003 is | ||||||
10 | amended by changing Section 5 as follows:
| ||||||
11 | (405 ILCS 49/5)
| ||||||
12 | Sec. 5. Children's Mental Health Plan.
| ||||||
13 | (a) The State of Illinois shall develop a Children's | ||||||
14 | Mental Health Plan
containing short-term and long-term | ||||||
15 | recommendations to provide
comprehensive, coordinated mental
| ||||||
16 | health prevention, early intervention, and treatment services | ||||||
17 | for children from
birth through age 18. This Plan
shall | ||||||
18 | include but not be limited to:
| ||||||
19 | (1) Coordinated provider services and interagency | ||||||
20 | referral networks for
children from birth through age 18 | ||||||
21 | to maximize resources and
minimize duplication of | ||||||
22 | services.
| ||||||
23 | (2) Guidelines for incorporating social and emotional | ||||||
24 | development into
school learning standards and educational |
| |||||||
| |||||||
1 | programs, pursuant to
Section 15 of this Act.
| ||||||
2 | (3) Protocols for implementing screening and | ||||||
3 | assessment of children prior
to any admission to an | ||||||
4 | inpatient hospital for psychiatric services,
pursuant to | ||||||
5 | subsection (a) of Section 5-5.23 of the Illinois Public | ||||||
6 | Aid
Code.
| ||||||
7 | (4) Recommendations regarding a State budget for | ||||||
8 | children's mental
health prevention, early intervention, | ||||||
9 | and treatment across all State
agencies.
| ||||||
10 | (5) Recommendations for State and local mechanisms for | ||||||
11 | integrating
federal, State, and local
funding sources for | ||||||
12 | children's mental health.
| ||||||
13 | (6) Recommendations for building a qualified and | ||||||
14 | adequately trained
workforce prepared to provide mental | ||||||
15 | health services for children
from birth through age 18 and | ||||||
16 | their families.
| ||||||
17 | (7) Recommendations for facilitating research on best | ||||||
18 | practices and
model programs, and dissemination of this | ||||||
19 | information to Illinois
policymakers, practitioners, and | ||||||
20 | the general public through training,
technical assistance, | ||||||
21 | and educational materials.
| ||||||
22 | (8) Recommendations for a comprehensive, multi-faceted | ||||||
23 | public
awareness campaign to reduce the stigma of mental | ||||||
24 | illness and
educate families, the general public, and | ||||||
25 | other key audiences about the
benefits of children's | ||||||
26 | social and emotional development, and how to
access |
| |||||||
| |||||||
1 | services.
| ||||||
2 | (9) Recommendations for creating a quality-driven | ||||||
3 | children's mental
health system with shared accountability | ||||||
4 | among key State agencies
and programs that conducts | ||||||
5 | ongoing needs assessments, uses outcome
indicators and | ||||||
6 | benchmarks to measure progress, and implements
quality | ||||||
7 | data tracking and reporting systems. | ||||||
8 | (10) Recommendations for ensuring all Illinois youth | ||||||
9 | receive mental health education and have access to mental | ||||||
10 | health care in the school setting. In developing these | ||||||
11 | recommendations, the Children's Mental Health Partnership | ||||||
12 | created under subsection (b) shall consult with the State | ||||||
13 | Board of Education, education practitioners, including, | ||||||
14 | but not limited to, administrators, regional | ||||||
15 | superintendents of schools,
teachers, and school support | ||||||
16 | personnel, health care
professionals, including mental | ||||||
17 | health professionals and child health leaders, disability | ||||||
18 | advocates, and other representatives as necessary to | ||||||
19 | ensure the interests of all students are represented.
| ||||||
20 | (b) The Children's Mental Health Partnership (hereafter | ||||||
21 | referred to as "the
Partnership") is created. The Partnership | ||||||
22 | shall have the responsibility of
developing and monitoring the | ||||||
23 | implementation of the Children's Mental
Health Plan as | ||||||
24 | approved by the Governor. The Children's Mental Health
| ||||||
25 | Partnership shall be comprised of: the Secretary of Human | ||||||
26 | Services or his or
her designee; the State Superintendent of |
| |||||||
| |||||||
1 | Education or his or her
designee; the directors of the | ||||||
2 | departments of Children and Family
Services, Healthcare and | ||||||
3 | Family Services, Public Health, and Juvenile Justice, or their
| ||||||
4 | designees;
the head of the Illinois Violence Prevention | ||||||
5 | Authority, or his or her
designee; the Attorney General or his | ||||||
6 | or her designee; up to 25
representatives of community mental | ||||||
7 | health authorities and statewide mental
health, children and | ||||||
8 | family advocacy,
early childhood, education, health, substance | ||||||
9 | abuse, violence prevention,
and juvenile justice organizations | ||||||
10 | or associations, to be appointed by the
Governor; and 2 | ||||||
11 | members of each caucus of the House of
Representatives and | ||||||
12 | Senate appointed by the Speaker of the House of
| ||||||
13 | Representatives and the President of the Senate, respectively. | ||||||
14 | The
Governor shall appoint the Partnership Chair and shall | ||||||
15 | designate a
Governor's staff liaison to work with the | ||||||
16 | Partnership.
| ||||||
17 | (c) The Partnership shall submit a Preliminary Plan to the | ||||||
18 | Governor on
September 30, 2004 and shall submit the Final Plan | ||||||
19 | on June 30, 2005.
Thereafter, on September 30 of each year, the | ||||||
20 | Partnership shall submit an
annual report to the Governor on | ||||||
21 | the progress of Plan implementation
and recommendations for | ||||||
22 | revisions in the Plan.
The Final Plan and annual reports | ||||||
23 | submitted in subsequent years shall include
estimates of | ||||||
24 | savings achieved in prior fiscal years under subsection (a) of
| ||||||
25 | Section
5-5.23 of the Illinois Public Aid Code and federal | ||||||
26 | financial participation
received under subsection (b) of
|
| |||||||
| |||||||
1 | Section 5-5.23 of that Code. The Department of Healthcare and | ||||||
2 | Family Services shall provide
technical assistance in | ||||||
3 | developing these estimates and reports.
| ||||||
4 | (Source: P.A. 94-696, eff. 6-1-06; 95-331, eff. 8-21-07.)
| ||||||
5 | Section 20-62. The Compassionate Use of Medical Cannabis | ||||||
6 | Program Act is amended by changing Section 62 as follows: | ||||||
7 | (410 ILCS 130/62) | ||||||
8 | Sec. 62. Opioid Alternative Pilot Program. | ||||||
9 | (a) The Department of Public Health shall establish the | ||||||
10 | Opioid Alternative Pilot Program. Licensed dispensing | ||||||
11 | organizations shall allow persons with a written certification | ||||||
12 | from a certifying health care professional under Section 36 to | ||||||
13 | purchase medical cannabis upon enrollment in the Opioid | ||||||
14 | Alternative Pilot Program. The Department of Public Health | ||||||
15 | shall adopt rules or establish procedures allowing qualified | ||||||
16 | veterans to participate in the Opioid Alternative Pilot | ||||||
17 | Program. For a person to receive medical cannabis under this | ||||||
18 | Section, the person must present the written certification | ||||||
19 | along with a valid driver's license or state identification | ||||||
20 | card to the licensed dispensing organization specified in his | ||||||
21 | or her application. The dispensing organization shall verify | ||||||
22 | the person's status as an Opioid Alternative Pilot Program | ||||||
23 | participant through the Department of Public Health's online | ||||||
24 | verification system. |
| |||||||
| |||||||
1 | (b) The Opioid Alternative Pilot Program shall be limited | ||||||
2 | to participation by Illinois residents age 21 and older. | ||||||
3 | (c) The Department of Financial and Professional | ||||||
4 | Regulation shall specify that all licensed dispensing | ||||||
5 | organizations participating in the Opioid Alternative Pilot | ||||||
6 | Program use the Illinois Cannabis Tracking System. The | ||||||
7 | Department of Public Health shall establish and maintain the | ||||||
8 | Illinois Cannabis Tracking System. The Illinois Cannabis | ||||||
9 | Tracking System shall be used to collect information about all | ||||||
10 | persons participating in the Opioid Alternative Pilot Program | ||||||
11 | and shall be used to track the sale of medical cannabis for | ||||||
12 | verification purposes. | ||||||
13 | Each dispensing organization shall retain a copy of the | ||||||
14 | Opioid Alternative Pilot Program certification and other | ||||||
15 | identifying information as required by the Department of | ||||||
16 | Financial and Professional Regulation, the Department of | ||||||
17 | Public Health, and the Illinois State Police in the Illinois | ||||||
18 | Cannabis Tracking System. | ||||||
19 | The Illinois Cannabis Tracking System shall be accessible | ||||||
20 | to the Department of Financial and Professional Regulation, | ||||||
21 | Department of Public Health, Department of Agriculture, and | ||||||
22 | the Illinois State Police. | ||||||
23 | The Department of Financial and Professional Regulation in | ||||||
24 | collaboration with the Department of Public Health shall | ||||||
25 | specify the data requirements for the Opioid Alternative Pilot | ||||||
26 | Program by licensed dispensing organizations; including, but |
| |||||||
| |||||||
1 | not limited to, the participant's full legal name, address, | ||||||
2 | and date of birth, date on which the Opioid Alternative Pilot | ||||||
3 | Program certification was issued, length of the participation | ||||||
4 | in the Program, including the start and end date to purchase | ||||||
5 | medical cannabis, name of the issuing physician, copy of the | ||||||
6 | participant's current driver's license or State identification | ||||||
7 | card, and phone number. | ||||||
8 | The Illinois Cannabis Tracking System shall provide | ||||||
9 | verification of a person's participation in the Opioid | ||||||
10 | Alternative Pilot Program for law enforcement at any time and | ||||||
11 | on any day. | ||||||
12 | (d) The certification for Opioid Alternative Pilot Program | ||||||
13 | participant must be issued by a certifying health care | ||||||
14 | professional who is licensed to practice in Illinois under the | ||||||
15 | Medical Practice Act of 1987, the Nurse Practice Act, or the | ||||||
16 | Physician Assistant Practice Act of 1987 and who is in good | ||||||
17 | standing and holds a controlled substances license under | ||||||
18 | Article III of the Illinois Controlled Substances Act. | ||||||
19 | The certification for an Opioid Alternative Pilot Program | ||||||
20 | participant shall be written within 90 days before the | ||||||
21 | participant submits his or her certification to the dispensing | ||||||
22 | organization. | ||||||
23 | The written certification uploaded to the Illinois | ||||||
24 | Cannabis Tracking System shall be accessible to the Department | ||||||
25 | of Public Health. | ||||||
26 | (e) Upon verification of the individual's valid |
| |||||||
| |||||||
1 | certification and enrollment in the Illinois Cannabis Tracking | ||||||
2 | System, the dispensing organization may dispense the medical | ||||||
3 | cannabis, in amounts not exceeding 2.5 ounces of medical | ||||||
4 | cannabis per 14-day period to the participant at the | ||||||
5 | participant's specified dispensary for no more than 90 days. | ||||||
6 | An Opioid Alternative Pilot Program participant shall not | ||||||
7 | be registered as a medical cannabis cardholder. The dispensing | ||||||
8 | organization shall verify that the person is not an active | ||||||
9 | registered qualifying patient prior to enrollment in the | ||||||
10 | Opioid Alternative Pilot Program and each time medical | ||||||
11 | cannabis is dispensed. | ||||||
12 | Upon receipt of a written certification under the Opioid | ||||||
13 | Alternative Pilot Program, the Department of Public Health | ||||||
14 | shall electronically forward the patient's identification | ||||||
15 | information to the Prescription Monitoring Program established | ||||||
16 | under the Illinois Controlled Substances Act and certify that | ||||||
17 | the individual is permitted to engage in the medical use of | ||||||
18 | cannabis. For the purposes of patient care, the Prescription | ||||||
19 | Monitoring Program shall make a notation on the person's | ||||||
20 | prescription record stating that the person has a written | ||||||
21 | certification under the Opioid Alternative Pilot Program and | ||||||
22 | is a patient who is entitled to the lawful medical use of | ||||||
23 | cannabis. If the person is no longer authorized to engage in | ||||||
24 | the medical use of cannabis, the Department of Public Health | ||||||
25 | shall notify the Prescription Monitoring Program and | ||||||
26 | Department of Human Services to remove the notation from the |
| |||||||
| |||||||
1 | person's record. The Department of Human Services and the | ||||||
2 | Prescription Monitoring Program shall establish a system by | ||||||
3 | which the information may be shared electronically. This | ||||||
4 | confidential list may not be combined or linked in any manner | ||||||
5 | with any other list or database except as provided in this | ||||||
6 | Section. | ||||||
7 | (f) An Opioid Alternative Pilot Program participant shall | ||||||
8 | not be considered a qualifying patient with a debilitating | ||||||
9 | medical condition under this Act and shall be provided access | ||||||
10 | to medical cannabis solely for the duration of the | ||||||
11 | participant's certification. Nothing in this Section shall be | ||||||
12 | construed to limit or prohibit an Opioid Alternative Pilot | ||||||
13 | Program participant who has a debilitating medical condition | ||||||
14 | from applying to the Compassionate Use of Medical Cannabis | ||||||
15 | Program. | ||||||
16 | (g) A person with a provisional registration under Section | ||||||
17 | 55 shall not be considered an Opioid Alternative Pilot Program | ||||||
18 | participant. | ||||||
19 | (h) The Department of Financial and Professional | ||||||
20 | Regulation and the Department of Public Health shall submit | ||||||
21 | emergency rulemaking to implement the changes made by this | ||||||
22 | amendatory Act of the 100th General Assembly by December 1, | ||||||
23 | 2018. The Department of Financial and Professional Regulation, | ||||||
24 | the Department of Agriculture, the Department of Human | ||||||
25 | Services, the Department of Public Health, and the Illinois | ||||||
26 | State Police shall utilize emergency purchase authority for 12 |
| |||||||
| |||||||
1 | months after the effective date of this amendatory Act of the | ||||||
2 | 100th General Assembly for the purpose of implementing the | ||||||
3 | changes made by this amendatory Act of the 100th General | ||||||
4 | Assembly. | ||||||
5 | (i) Dispensing organizations are not authorized to | ||||||
6 | dispense medical cannabis to Opioid Alternative Pilot Program | ||||||
7 | participants until administrative rules are approved by the | ||||||
8 | Joint Committee on Administrative Rules and go into effect. | ||||||
9 | (j) The provisions of this Section are inoperative on and | ||||||
10 | after July 1, 2025 2020 .
| ||||||
11 | (Source: P.A. 100-1114, eff. 8-28-18; 101-363, eff. 8-9-19.) | ||||||
12 | Section 20-65. The Cadmium-Safe Kids Act is amended by | ||||||
13 | changing Section 30 as follows: | ||||||
14 | (430 ILCS 140/30)
| ||||||
15 | Sec. 30. Enforcement and penalties. | ||||||
16 | (a) The Attorney General is responsible for administering | ||||||
17 | and ensuring compliance with this Act, including the | ||||||
18 | development and adoption of any rules, if necessary, for the | ||||||
19 | implementation and enforcement of this Act.
| ||||||
20 | (b) The Attorney General shall develop and implement a | ||||||
21 | process for receiving and handling complaints from individuals | ||||||
22 | regarding possible violations of this Act. | ||||||
23 | (c) The Attorney General may conduct any investigation | ||||||
24 | deemed necessary regarding possible violations of this Act |
| |||||||
| |||||||
1 | including, without limitation, the issuance of subpoenas to: | ||||||
2 | (i) require the filing of a statement or report or answer | ||||||
3 | interrogatories in writing as to all information relevant to | ||||||
4 | the alleged violations; (ii) examine under oath any person who | ||||||
5 | possesses knowledge or information directly related to the | ||||||
6 | alleged violations; and (iii) examine any record, book, | ||||||
7 | document, account, or paper necessary to investigate the | ||||||
8 | alleged violation. | ||||||
9 | (d) Service by the Attorney General of any notice | ||||||
10 | requiring a person to file a statement or report, or of a | ||||||
11 | subpoena upon any person, shall be made: | ||||||
12 | (1) personally by delivery of a duly executed copy | ||||||
13 | thereof to the person to be served or, if a person is not a | ||||||
14 | natural person, in the manner provided in the Code of | ||||||
15 | Civil Procedure when a complaint is filed; or | ||||||
16 | (2) by mailing by certified mail a duly executed copy | ||||||
17 | thereof to the person to be served at his or her last known | ||||||
18 | abode or principal place of business within this State. | ||||||
19 | (e) If the Attorney General determines that there is a | ||||||
20 | reason to believe that a violation of the Act has occurred, | ||||||
21 | then the Attorney General may bring an action in the name of | ||||||
22 | the People of the State to obtain temporary, preliminary, or | ||||||
23 | permanent injunctive relief for any act, policy, or practice | ||||||
24 | that violates this Act. | ||||||
25 | (f) If any person fails or refuses to file any statement or | ||||||
26 | report, or obey any subpoena, issued pursuant to subsection |
| |||||||
| |||||||
1 | (c) of this Section, then the Attorney General may proceed to | ||||||
2 | initiate a civil action pursuant to subsection (e) of this | ||||||
3 | Section, or file a complaint in the circuit court for the | ||||||
4 | granting of injunctive relief, including restraining the | ||||||
5 | conduct that is alleged to violate this Act until the person | ||||||
6 | files the statement or report, or obeys the subpoena.
| ||||||
7 | (g) Relief that may be granted. | ||||||
8 | (1) In any civil action brought pursuant to subsection | ||||||
9 | (e) of this Section, the Attorney General may obtain as a | ||||||
10 | remedy, equitable relief (including any permanent or | ||||||
11 | preliminary injunction, temporary restraining order, or | ||||||
12 | other order, including an order enjoining the defendant | ||||||
13 | from engaging in a violation or ordering any action as may | ||||||
14 | be appropriate). In addition, the Attorney General may | ||||||
15 | request and the Court may impose a civil penalty in an | ||||||
16 | amount not to exceed $50,000 for each violation. For | ||||||
17 | purposes of this subsection, each item and each standard | ||||||
18 | constitutes a separate violation. | ||||||
19 | (2) A civil penalty imposed or a settlement or other | ||||||
20 | payment made pursuant to this Act shall be made payable to | ||||||
21 | the Attorney General's State Projects and Court Ordered | ||||||
22 | Distribution Fund, which is created as a special fund in | ||||||
23 | the State Treasury. This paragraph shall constitute a | ||||||
24 | continuing appropriation of the amounts received by this | ||||||
25 | Fund from any source. Moneys in the Fund shall be used for | ||||||
26 | the performance of any function pertaining to the exercise |
| |||||||
| |||||||
1 | of the duties of the Attorney General. Money in the Fund | ||||||
2 | shall be used, subject to appropriation, for the | ||||||
3 | performance of any function pertaining to the exercise of | ||||||
4 | the duties of the Attorney General including but not | ||||||
5 | limited to enforcement of any law of this State, product | ||||||
6 | testing, and conducting public education programs. | ||||||
7 | (3) Any funds collected under this Section in an | ||||||
8 | action in which the State's Attorney has prevailed shall | ||||||
9 | be retained by the county in which he or she serves. | ||||||
10 | (h) The penalties and injunctions provided in this Act are | ||||||
11 | in addition to any penalties, injunctions, or other relief | ||||||
12 | provided under any other law. Nothing in this Act
shall bar a | ||||||
13 | cause of action by the State for any other penalty, | ||||||
14 | injunction, or relief
provided by any other law.
| ||||||
15 | (Source: P.A. 96-1379, eff. 7-29-10.) | ||||||
16 | Section 20-70. The State's Attorneys Appellate | ||||||
17 | Prosecutor's Act is amended by changing Sections 3, 4.12, 9, | ||||||
18 | and 9.01 as follows:
| ||||||
19 | (725 ILCS 210/3) (from Ch. 14, par. 203)
| ||||||
20 | Sec. 3.
There is created the Office of the State's | ||||||
21 | Attorneys
Appellate Prosecutor as a judicial agency of state | ||||||
22 | government.
| ||||||
23 | (a) The Office of the State's Attorneys Appellate | ||||||
24 | Prosecutor shall
be governed by a board of governors which
|
| |||||||
| |||||||
1 | shall consist
of 10 members as follows:
| ||||||
2 | (1) Eight State's Attorneys, 2 to be elected from each | ||||||
3 | District
containing less than 3,000,000 inhabitants;
| ||||||
4 | (2) The State's Attorney of Cook County or his or her | ||||||
5 | designee; and
| ||||||
6 | (3) One State's Attorney to be bi-annually annually | ||||||
7 | appointed by the other 9 members.
| ||||||
8 | (b) Voting for elected members shall be by District with | ||||||
9 | each of the
State's Attorneys voting from their respective | ||||||
10 | district. Each
board member must be duly elected or appointed | ||||||
11 | and serving as
State's Attorney in the district from which he | ||||||
12 | was elected or appointed.
| ||||||
13 | (c) Elected members shall serve for a term of 2 years | ||||||
14 | commencing upon their election and until their successors are | ||||||
15 | duly elected or
appointed and qualified.
| ||||||
16 | (d) An bi-annually annual election of members of the board
| ||||||
17 | shall be held within 30 days prior or subsequent to the | ||||||
18 | beginning of the each odd numbered calendar fiscal year, and | ||||||
19 | the board shall certify
the results to the Secretary of State.
| ||||||
20 | (e) The board shall promulgate rules of procedure for the
| ||||||
21 | election of its members and the conduct of its meetings and | ||||||
22 | shall elect
a Chairman and a Vice-Chairman and such other | ||||||
23 | officers as it deems
appropriate. The board shall meet at | ||||||
24 | least once every 3
months, and in addition thereto as directed | ||||||
25 | by the Chairman, or upon the special
call of any 5 members of | ||||||
26 | the board, in writing, sent to the
Chairman, designating the |
| |||||||
| |||||||
1 | time and place of the meeting.
| ||||||
2 | (f) Five members of the board shall constitute
a quorum | ||||||
3 | for the purpose of transacting business.
| ||||||
4 | (g) Members of the board shall serve without compensation, | ||||||
5 | but
shall be reimbursed for necessary expenses incurred in the | ||||||
6 | performance
of their duties.
| ||||||
7 | (h) A position shall be vacated by either a member's | ||||||
8 | resignation,
removal or inability to serve as State's | ||||||
9 | Attorney.
| ||||||
10 | (i) Vacancies on the board of elected members shall be | ||||||
11 | filled
within 90 days of the occurrence of the vacancy by a | ||||||
12 | special election
held by the State's Attorneys in the district | ||||||
13 | where the vacancy
occurred. Vacancies on the board of the | ||||||
14 | appointed member shall be
filled within 90 days of the | ||||||
15 | occurrence of the vacancy by a special
election by the | ||||||
16 | members. In the case of a special election, the tabulation and | ||||||
17 | certification of the results may be conducted at any regularly | ||||||
18 | scheduled quarterly or special meeting called for that | ||||||
19 | purpose. A member elected or appointed to fill
such position | ||||||
20 | shall serve for the unexpired term of the member whom he
is | ||||||
21 | succeeding. Any member may be re-elected or re-appointed for
| ||||||
22 | additional terms.
| ||||||
23 | (Source: P.A. 99-208, eff. 7-30-15.)
| ||||||
24 | (725 ILCS 210/4.12) | ||||||
25 | Sec. 4.12. Best Practices Protocol Committee. The Board |
| |||||||
| |||||||
1 | may shall establish a Best Practices Protocol Committee which | ||||||
2 | may shall evaluate and recommend a Best Practices Protocol on | ||||||
3 | specific issues related to the implementation of the criminal | ||||||
4 | justice system investigation and prosecution of serious | ||||||
5 | criminal offenses . The Best Practices Committee may shall | ||||||
6 | review the causes of wrongful convictions and make | ||||||
7 | recommendations to improve and enhance public safety, with due | ||||||
8 | consideration for the rights of the accused and the rights of | ||||||
9 | crime victims . The Best Practices Protocol Committee shall: | ||||||
10 | (1) Propose enhanced procedures relevant to the | ||||||
11 | investigation and prosecution of criminal offenses. | ||||||
12 | (2) Collaborate with law enforcement partners in the | ||||||
13 | development of enhanced procedures. | ||||||
14 | (3) Review public and private sector reports dealing | ||||||
15 | with reduction of wrongful convictions. | ||||||
16 | (4) Identify and assess innovations to the criminal | ||||||
17 | justice system. | ||||||
18 | (5) Examine scientific studies concerning new | ||||||
19 | procedures. | ||||||
20 | (6) Create training programs for prosecutors and | ||||||
21 | police on the best practice protocols developed by the | ||||||
22 | Committee in collaboration with law enforcement. | ||||||
23 | (7) Review specific proposals submitted by the General | ||||||
24 | Assembly by way of resolution and report back its findings | ||||||
25 | and recommendations in a timely manner.
| ||||||
26 | (Source: P.A. 98-938, eff. 8-15-14.)
|
| |||||||
| |||||||
1 | (725 ILCS 210/9) (from Ch. 14, par. 209)
| ||||||
2 | Sec. 9.
There is created a special fund in the State | ||||||
3 | Treasury designated
as the State's Attorneys Appellate | ||||||
4 | Prosecutor's County
Fund which is to be held in trust for this | ||||||
5 | purpose . It shall be funded from contributions collected from | ||||||
6 | the counties in
the program, other than moneys received from | ||||||
7 | the counties for the programs
and publications authorized by | ||||||
8 | Section 4.10 of this Act. The contributions
shall be based on | ||||||
9 | proportional pro rated shares as determined by the board based
| ||||||
10 | on the populations of the participating counties and their | ||||||
11 | level of participation . This
fund is to be used exclusively | ||||||
12 | for the expenses of the Office.
| ||||||
13 | (Source: P.A. 84-1062.)
| ||||||
14 | (725 ILCS 210/9.01) (from Ch. 14, par. 209.01)
| ||||||
15 | Sec. 9.01.
The For State fiscal years beginning on or | ||||||
16 | after July 1, 2017, the General Assembly shall appropriate | ||||||
17 | money for the expenses
of the Office, other than the expenses | ||||||
18 | of the Office incident
to the programs and publications | ||||||
19 | authorized by Section 4.10 of this Act,
from such Funds and in | ||||||
20 | such amounts as it may determine except for employees in the | ||||||
21 | collective bargaining unit, for which all personal services | ||||||
22 | expenses shall be paid from the General Revenue Fund .
| ||||||
23 | (Source: P.A. 101-10, eff. 6-5-19.)
|
| |||||||
| |||||||
1 | Section 20-80. The Workers' Compensation Act is amended by | ||||||
2 | changing Sections 13 and 14 as follows:
| ||||||
3 | (820 ILCS 305/13) (from Ch. 48, par. 138.13)
| ||||||
4 | Sec. 13. There is created an Illinois Workers' | ||||||
5 | Compensation Commission consisting of 10
members to be | ||||||
6 | appointed by the Governor, by and with the consent of the
| ||||||
7 | Senate, 3 of whom shall be representative citizens of the
| ||||||
8 | employing class operating under this Act and 3 of whom shall
be | ||||||
9 | from a labor organization recognized under the National Labor | ||||||
10 | Relations Act or an attorney who has represented labor | ||||||
11 | organizations or has represented employees in workers' | ||||||
12 | compensation cases, and 4 of whom shall be representative | ||||||
13 | citizens not identified
with either the employing or employee | ||||||
14 | classes. Not more than 6 members
of the Commission shall be of | ||||||
15 | the same political party.
| ||||||
16 | One of the
members not identified with either the | ||||||
17 | employing or employee classes shall
be designated by the | ||||||
18 | Governor as Chairman. The Chairman shall be the chief
| ||||||
19 | administrative and executive officer of the Commission; and he | ||||||
20 | or she shall
have general supervisory authority over all | ||||||
21 | personnel of the Commission,
including arbitrators and | ||||||
22 | Commissioners, and the final authority in all
administrative | ||||||
23 | matters relating to the Commissioners, including but not
| ||||||
24 | limited to the assignment and distribution of cases and | ||||||
25 | assignment of
Commissioners to the panels, except in the |
| |||||||
| |||||||
1 | promulgation of procedural rules
and orders under Section 16 | ||||||
2 | and in the determination of cases under this Act.
| ||||||
3 | Notwithstanding the general supervisory authority of the | ||||||
4 | Chairman, each
Commissioner, except those assigned to the | ||||||
5 | temporary panel, shall have the
authority to hire and | ||||||
6 | supervise 2 staff attorneys each. Such staff attorneys
shall | ||||||
7 | report directly to the individual Commissioner.
| ||||||
8 | A formal training program for newly-appointed | ||||||
9 | Commissioners shall be
implemented. The training program shall | ||||||
10 | include the following:
| ||||||
11 | (a) substantive and procedural aspects of the office | ||||||
12 | of Commissioner;
| ||||||
13 | (b) current issues in workers' compensation law and | ||||||
14 | practice;
| ||||||
15 | (c) medical lectures by specialists in areas such as | ||||||
16 | orthopedics,
ophthalmology, psychiatry, rehabilitation | ||||||
17 | counseling;
| ||||||
18 | (d) orientation to each operational unit of the | ||||||
19 | Illinois Workers' Compensation Commission;
| ||||||
20 | (e) observation of experienced arbitrators and | ||||||
21 | Commissioners conducting
hearings of cases, combined with | ||||||
22 | the opportunity to discuss evidence
presented and rulings | ||||||
23 | made;
| ||||||
24 | (f) the use of hypothetical cases requiring the | ||||||
25 | newly-appointed
Commissioner to issue judgments as a means | ||||||
26 | to evaluating knowledge and
writing ability;
|
| |||||||
| |||||||
1 | (g) writing skills;
| ||||||
2 | (h) professional and ethical standards pursuant to | ||||||
3 | Section 1.1 of this Act; | ||||||
4 | (i) detection of workers' compensation fraud and | ||||||
5 | reporting obligations of Commission employees and | ||||||
6 | appointees; | ||||||
7 | (j) standards of evidence-based medical treatment and | ||||||
8 | best practices for measuring and improving quality and | ||||||
9 | health care outcomes in the workers' compensation system, | ||||||
10 | including but not limited to the use of the American | ||||||
11 | Medical Association's "Guides to the Evaluation of | ||||||
12 | Permanent Impairment" and the practice of utilization | ||||||
13 | review; and | ||||||
14 | (k) substantive and procedural aspects of coal | ||||||
15 | workers' pneumoconiosis (black lung) cases. | ||||||
16 | A formal and ongoing professional development program | ||||||
17 | including, but not
limited to, the above-noted areas shall be | ||||||
18 | implemented to keep
Commissioners informed of recent | ||||||
19 | developments and issues and to assist them
in maintaining and | ||||||
20 | enhancing their professional competence. Each Commissioner | ||||||
21 | shall complete 20 hours of training in the above-noted areas | ||||||
22 | during every 2 years such Commissioner shall remain in office.
| ||||||
23 | The Commissioner candidates, other than the Chairman, must | ||||||
24 | meet one of
the following qualifications: (a) licensed to | ||||||
25 | practice law in the State of
Illinois; or (b) served as an | ||||||
26 | arbitrator at the Illinois Workers' Compensation
Commission |
| |||||||
| |||||||
1 | for at least 3 years; or (c) has at least 4 years of
| ||||||
2 | professional labor relations experience. The Chairman | ||||||
3 | candidate must have
public or private sector management and | ||||||
4 | budget experience, as determined
by the Governor.
| ||||||
5 | Each Commissioner shall devote full time to his duties and | ||||||
6 | any
Commissioner who is an attorney-at-law shall not engage in | ||||||
7 | the practice
of law, nor shall any Commissioner hold any other | ||||||
8 | office or position of
profit under the United States or this | ||||||
9 | State or any municipal
corporation or political subdivision of | ||||||
10 | this State, nor engage in any other
business, employment, or | ||||||
11 | vocation.
| ||||||
12 | The term of office of each member of the Commission | ||||||
13 | holding office on
the effective date of this amendatory Act of | ||||||
14 | 1989 is abolished, but
the incumbents shall continue to | ||||||
15 | exercise all of the powers and be subject
to all of the duties | ||||||
16 | of Commissioners until their respective successors are
| ||||||
17 | appointed and qualified.
| ||||||
18 | The Illinois Workers' Compensation Commission shall | ||||||
19 | administer this Act.
| ||||||
20 | In the promulgation of procedural rules, the determination | ||||||
21 | of cases heard en banc, and other matters determined by the | ||||||
22 | full Commission, the Chairman's vote shall break a tie in the | ||||||
23 | event of a tie vote.
| ||||||
24 | The members shall be appointed by the Governor, with the | ||||||
25 | advice and
consent of the Senate, as follows:
| ||||||
26 | (a) After the effective date of this amendatory Act of |
| |||||||
| |||||||
1 | 1989, 3
members, at least one of
each political party, and | ||||||
2 | one of whom shall be a representative citizen
of the | ||||||
3 | employing class operating under this Act, one of whom | ||||||
4 | shall be
a representative citizen of the class of | ||||||
5 | employees covered under this
Act, and one of whom shall be | ||||||
6 | a representative citizen not identified
with either the | ||||||
7 | employing or employee classes, shall be appointed
to hold | ||||||
8 | office until the third Monday in January of 1993, and | ||||||
9 | until their
successors are appointed and qualified, and 4 | ||||||
10 | members, one of whom shall be
a representative citizen of | ||||||
11 | the employing class operating under this Act,
one of whom | ||||||
12 | shall be a representative citizen of the class of | ||||||
13 | employees
covered in this Act, and two of whom shall be | ||||||
14 | representative citizens not
identified with either the | ||||||
15 | employing or employee classes, one of whom shall
be | ||||||
16 | designated by the Governor as Chairman (at least one of | ||||||
17 | each of the two
major political parties) shall be | ||||||
18 | appointed to hold office until the third
Monday of January | ||||||
19 | in 1991, and until their successors are appointed and
| ||||||
20 | qualified.
| ||||||
21 | (a-5) Notwithstanding any other provision of this | ||||||
22 | Section,
the term of each member of the Commission
who was | ||||||
23 | appointed by the Governor and is in office on June 30, 2003 | ||||||
24 | shall
terminate at the close of business on that date or | ||||||
25 | when all of the successor
members to be appointed pursuant | ||||||
26 | to this amendatory Act of the 93rd General
Assembly have |
| |||||||
| |||||||
1 | been appointed by the Governor, whichever occurs later. As | ||||||
2 | soon
as possible, the Governor shall appoint persons to | ||||||
3 | fill the vacancies created
by this amendatory Act. Of the | ||||||
4 | initial commissioners appointed pursuant to
this | ||||||
5 | amendatory Act of the 93rd General Assembly, 3 shall be | ||||||
6 | appointed for
terms ending on the third Monday in January, | ||||||
7 | 2005, and 4 shall be appointed
for terms ending on the | ||||||
8 | third Monday in January, 2007.
| ||||||
9 | (a-10) After the effective date of this amendatory Act | ||||||
10 | of the 94th General Assembly, the Commission shall be | ||||||
11 | increased to 10 members. As soon as possible after the | ||||||
12 | effective date of this amendatory Act of the 94th General | ||||||
13 | Assembly, the Governor shall appoint, by and with the | ||||||
14 | consent of the
Senate, the 3 members added to the | ||||||
15 | Commission under this amendatory Act of the 94th General | ||||||
16 | Assembly, one of whom shall be a representative citizen of | ||||||
17 | the employing class operating under this Act, one of whom | ||||||
18 | shall be a representative of the class of employees | ||||||
19 | covered under this Act, and one of whom shall be a | ||||||
20 | representative citizen not identified with either the | ||||||
21 | employing or employee classes. Of the members appointed | ||||||
22 | under this amendatory Act of the 94th General Assembly, | ||||||
23 | one shall be appointed for a term ending on the third | ||||||
24 | Monday in January, 2007, and 2 shall be appointed for | ||||||
25 | terms ending on the third Monday in January, 2009, and | ||||||
26 | until their successors are appointed and qualified.
|
| |||||||
| |||||||
1 | (b) Members shall thereafter be appointed to hold | ||||||
2 | office for terms of 4
years from the third Monday in | ||||||
3 | January of the year of their appointment,
and until their | ||||||
4 | successors are appointed and qualified. All such
| ||||||
5 | appointments shall be made so that the composition of the | ||||||
6 | Commission is in
accordance with the provisions of the | ||||||
7 | first paragraph of this Section.
| ||||||
8 | Each Commissioner shall receive an annual salary equal to | ||||||
9 | 70% of that of a Circuit Court Judge in the Judicial Circuit | ||||||
10 | constituted by the First Judicial District under the Salaries | ||||||
11 | Act; the Chairman shall receive an annual salary of 5% more | ||||||
12 | than the other Commissioners. | ||||||
13 | The Chairman shall receive an annual salary of $42,500, or
| ||||||
14 | a salary set by the Compensation Review Board, whichever is | ||||||
15 | greater,
and each other member shall receive an annual salary | ||||||
16 | of $38,000, or a
salary set by the Compensation Review Board, | ||||||
17 | whichever is greater.
| ||||||
18 | In case of a vacancy in the office of a Commissioner during | ||||||
19 | the
recess of the Senate, the Governor shall make a temporary | ||||||
20 | appointment
until the next meeting of the Senate, when he | ||||||
21 | shall nominate some person
to fill such office. Any person so | ||||||
22 | nominated who is confirmed by the
Senate shall hold office | ||||||
23 | during the remainder of the term and until his
successor is | ||||||
24 | appointed and qualified.
| ||||||
25 | The Illinois Workers' Compensation Commission created by | ||||||
26 | this amendatory Act of 1989
shall succeed to all the rights, |
| |||||||
| |||||||
1 | powers, duties, obligations, records
and other property and | ||||||
2 | employees of the Industrial Commission which it
replaces as | ||||||
3 | modified by this amendatory Act of 1989 and all applications
| ||||||
4 | and reports to actions and proceedings of such prior | ||||||
5 | Industrial Commission
shall be considered as applications and | ||||||
6 | reports to actions and proceedings
of the Illinois Workers' | ||||||
7 | Compensation Commission created by this amendatory Act of | ||||||
8 | 1989.
| ||||||
9 | Notwithstanding any other provision of this Act, in the | ||||||
10 | event the
Chairman shall make a finding that a member is or | ||||||
11 | will be unavailable to
fulfill the responsibilities of his or | ||||||
12 | her office, the Chairman shall
advise the Governor and the | ||||||
13 | member in writing and shall designate a
certified arbitrator | ||||||
14 | to serve as acting Commissioner. The certified
arbitrator | ||||||
15 | shall act as a Commissioner until the member resumes the | ||||||
16 | duties
of his or her office or until a new member is appointed | ||||||
17 | by the Governor, by
and with the consent of the Senate, if a | ||||||
18 | vacancy occurs in the office of
the Commissioner, but in no | ||||||
19 | event shall a certified arbitrator serve in the
capacity of | ||||||
20 | Commissioner for more than 6 months from the date of
| ||||||
21 | appointment by the Chairman. A finding by the Chairman that a | ||||||
22 | member is or
will be unavailable to fulfill the | ||||||
23 | responsibilities of his or her office
shall be based upon | ||||||
24 | notice to the Chairman by a member that he or she will
be | ||||||
25 | unavailable or facts and circumstances made known to the | ||||||
26 | Chairman which
lead him to reasonably find that a member is |
| |||||||
| |||||||
1 | unavailable to fulfill the
responsibilities of his or her | ||||||
2 | office. The designation of a certified
arbitrator to act as a | ||||||
3 | Commissioner shall be considered representative of
citizens | ||||||
4 | not identified with either the employing or employee classes | ||||||
5 | and
the arbitrator shall serve regardless of his or her | ||||||
6 | political affiliation.
A certified arbitrator who serves as an | ||||||
7 | acting Commissioner shall have all
the rights and powers of a | ||||||
8 | Commissioner, including salary.
| ||||||
9 | Notwithstanding any other provision of this Act, the | ||||||
10 | Governor shall appoint
a special panel of Commissioners | ||||||
11 | comprised of 3 members who shall be chosen
by the Governor, by | ||||||
12 | and with the consent of the Senate, from among the
current | ||||||
13 | ranks of certified arbitrators. Three members shall hold | ||||||
14 | office
until the Commission in consultation with the Governor | ||||||
15 | determines that the
caseload on review has been reduced | ||||||
16 | sufficiently to allow cases to proceed
in a timely manner or | ||||||
17 | for a term of 18 months from the effective date of
their | ||||||
18 | appointment by the Governor, whichever shall be earlier. The 3
| ||||||
19 | members shall be considered representative of citizens not | ||||||
20 | identified with
either the employing or employee classes and | ||||||
21 | shall serve regardless of
political affiliation. Each of the 3 | ||||||
22 | members shall have only such rights
and powers of a | ||||||
23 | Commissioner necessary to dispose of those cases assigned
to | ||||||
24 | the special panel. Each of the 3 members appointed to the | ||||||
25 | special panel
shall receive the same salary as other | ||||||
26 | Commissioners for the duration of
the panel.
|
| |||||||
| |||||||
1 | The Commission may have an Executive Director; if so, the | ||||||
2 | Executive
Director shall be appointed by the Governor with the | ||||||
3 | advice and consent of the
Senate. The salary and duties of the | ||||||
4 | Executive Director shall be fixed by the
Commission.
| ||||||
5 | On the effective date of this amendatory Act of
the 93rd | ||||||
6 | General Assembly, the name of the Industrial Commission is | ||||||
7 | changed to the Illinois Workers' Compensation Commission. | ||||||
8 | References in any law, appropriation, rule, form, or other
| ||||||
9 | document: (i) to the Industrial Commission
are deemed, in | ||||||
10 | appropriate contexts, to be references to the Illinois | ||||||
11 | Workers' Compensation Commission for all purposes; (ii) to the | ||||||
12 | Industrial Commission Operations Fund
are deemed, in | ||||||
13 | appropriate contexts, to be references to the Illinois | ||||||
14 | Workers' Compensation Commission Operations Fund for all | ||||||
15 | purposes; (iii) to the Industrial Commission Operations Fund | ||||||
16 | Fee are deemed, in appropriate contexts, to be
references to | ||||||
17 | the Illinois Workers' Compensation Commission Operations Fund | ||||||
18 | Fee for all
purposes; and (iv) to the Industrial Commission | ||||||
19 | Operations Fund Surcharge are deemed, in appropriate contexts, | ||||||
20 | to be
references to the Illinois Workers' Compensation | ||||||
21 | Commission Operations Fund Surcharge for all
purposes. | ||||||
22 | (Source: P.A. 101-384, eff. 1-1-20 .)
| ||||||
23 | (820 ILCS 305/14) (from Ch. 48, par. 138.14)
| ||||||
24 | Sec. 14. The Commission shall appoint a secretary, an | ||||||
25 | assistant
secretary, and arbitrators and shall employ such
|
| |||||||
| |||||||
1 | assistants and clerical help as may be necessary. Arbitrators | ||||||
2 | shall be appointed pursuant to this Section, notwithstanding | ||||||
3 | any provision of the Personnel Code.
| ||||||
4 | Each arbitrator appointed after June 28, 2011 shall be | ||||||
5 | required
to demonstrate in writing his or
her knowledge of and | ||||||
6 | expertise in the law of and judicial processes of
the Workers' | ||||||
7 | Compensation Act and the Workers' Occupational Diseases Act.
| ||||||
8 | A formal training program for newly-hired arbitrators | ||||||
9 | shall be
implemented. The training program shall include the | ||||||
10 | following:
| ||||||
11 | (a) substantive and procedural aspects of the | ||||||
12 | arbitrator position;
| ||||||
13 | (b) current issues in workers' compensation law and | ||||||
14 | practice;
| ||||||
15 | (c) medical lectures by specialists in areas such as | ||||||
16 | orthopedics,
ophthalmology, psychiatry, rehabilitation | ||||||
17 | counseling;
| ||||||
18 | (d) orientation to each operational unit of the | ||||||
19 | Illinois Workers' Compensation Commission;
| ||||||
20 | (e) observation of experienced arbitrators conducting | ||||||
21 | hearings of cases,
combined with the opportunity to | ||||||
22 | discuss evidence presented and rulings made;
| ||||||
23 | (f) the use of hypothetical cases requiring the | ||||||
24 | trainee to issue
judgments as a means to evaluating | ||||||
25 | knowledge and writing ability;
| ||||||
26 | (g) writing skills;
|
| |||||||
| |||||||
1 | (h) professional and ethical standards pursuant to | ||||||
2 | Section 1.1 of this Act; | ||||||
3 | (i) detection of workers' compensation fraud and | ||||||
4 | reporting obligations of Commission employees and | ||||||
5 | appointees; | ||||||
6 | (j) standards of evidence-based medical treatment and | ||||||
7 | best practices for measuring and improving quality and | ||||||
8 | health care outcomes in the workers' compensation system, | ||||||
9 | including but not limited to the use of the American | ||||||
10 | Medical Association's "Guides to the Evaluation of | ||||||
11 | Permanent Impairment" and the practice of utilization | ||||||
12 | review; and | ||||||
13 | (k) substantive and procedural aspects of coal | ||||||
14 | workers' pneumoconiosis (black lung) cases. | ||||||
15 | A formal and ongoing professional development program | ||||||
16 | including, but not
limited to, the above-noted areas shall be | ||||||
17 | implemented to keep arbitrators
informed of recent | ||||||
18 | developments and issues and to assist them in
maintaining and | ||||||
19 | enhancing their professional competence. Each arbitrator shall | ||||||
20 | complete 20 hours of training in the above-noted areas during | ||||||
21 | every 2 years such arbitrator shall remain in office.
| ||||||
22 | Each
arbitrator shall devote full time to his or her | ||||||
23 | duties and shall serve when
assigned as
an acting Commissioner | ||||||
24 | when a Commissioner is unavailable in accordance
with the | ||||||
25 | provisions of Section 13 of this Act. Any
arbitrator who is an | ||||||
26 | attorney-at-law shall not engage in the practice of
law, nor |
| |||||||
| |||||||
1 | shall any arbitrator hold any other office or position of
| ||||||
2 | profit under the United States or this State or any municipal
| ||||||
3 | corporation or political subdivision of this State.
| ||||||
4 | Notwithstanding any other provision of this Act to the | ||||||
5 | contrary, an arbitrator
who serves as an acting Commissioner | ||||||
6 | in accordance with the provisions of
Section 13 of this Act | ||||||
7 | shall continue to serve in the capacity of Commissioner
until | ||||||
8 | a decision is reached in every case heard by that arbitrator | ||||||
9 | while
serving as an acting Commissioner.
| ||||||
10 | Notwithstanding any other provision of this Section, the | ||||||
11 | term of all arbitrators serving on June 28, 2011 (the | ||||||
12 | effective date of Public Act 97-18), including any arbitrators | ||||||
13 | on administrative leave, shall terminate at the close of | ||||||
14 | business on July 1, 2011, but the incumbents shall continue to | ||||||
15 | exercise all of their duties until they are reappointed or | ||||||
16 | their successors are appointed. | ||||||
17 | On and after June 28, 2011 (the effective date of Public | ||||||
18 | Act 97-18), arbitrators shall be appointed to 3-year terms as | ||||||
19 | follows: | ||||||
20 | (1) All appointments shall be made by the Governor | ||||||
21 | with the advice and consent of the Senate. | ||||||
22 | (2) For their initial appointments, 12 arbitrators | ||||||
23 | shall be appointed to terms expiring July 1, 2012; 12 | ||||||
24 | arbitrators shall be appointed to terms expiring July 1, | ||||||
25 | 2013; and all additional arbitrators shall be appointed to | ||||||
26 | terms expiring July 1, 2014. Thereafter, all arbitrators |
| |||||||
| |||||||
1 | shall be appointed to 3-year terms. | ||||||
2 | Upon the expiration of a term, the Chairman shall evaluate | ||||||
3 | the performance of the arbitrator and may recommend to the | ||||||
4 | Governor that he or she be reappointed to a second or | ||||||
5 | subsequent term by the Governor with the advice and consent of | ||||||
6 | the Senate. | ||||||
7 | Each arbitrator appointed on or after June 28, 2011 (the | ||||||
8 | effective date of Public Act 97-18) and who has not previously | ||||||
9 | served as an arbitrator for the Commission shall be required | ||||||
10 | to be authorized to practice law in this State by the Supreme | ||||||
11 | Court, and to maintain this authorization throughout his or | ||||||
12 | her term of employment.
| ||||||
13 | The performance of all arbitrators shall be reviewed by | ||||||
14 | the Chairman on
an annual basis. The Chairman shall allow | ||||||
15 | input from the Commissioners in
all such reviews.
| ||||||
16 | The Commission shall assign no fewer than 3 arbitrators to | ||||||
17 | each hearing site. The Commission shall establish a procedure | ||||||
18 | to ensure that the arbitrators assigned to each hearing site | ||||||
19 | are assigned cases on a random basis. No arbitrator shall hear | ||||||
20 | cases in any county, other than Cook County, for more than 2 | ||||||
21 | years in each 3-year term. | ||||||
22 | The Secretary and each arbitrator shall receive a per | ||||||
23 | annum salary of
5% $4,000 less than the per annum salary of | ||||||
24 | members of The
Illinois Workers' Compensation Commission as
| ||||||
25 | provided in Section 13 of this Act, payable in equal monthly | ||||||
26 | installments.
|
| |||||||
| |||||||
1 | The members of the Commission, Arbitrators and other | ||||||
2 | employees whose
duties require them to travel, shall have | ||||||
3 | reimbursed to them their
actual traveling expenses and | ||||||
4 | disbursements made or incurred by them in
the discharge of | ||||||
5 | their official duties while away from their place of
residence | ||||||
6 | in the performance of their duties.
| ||||||
7 | The Commission shall provide itself with a seal for the
| ||||||
8 | authentication of its orders, awards and proceedings upon | ||||||
9 | which shall be
inscribed the name of the Commission and the | ||||||
10 | words "Illinois--Seal".
| ||||||
11 | The Secretary or Assistant Secretary, under the direction | ||||||
12 | of the
Commission, shall have charge and custody of the seal of | ||||||
13 | the Commission
and also have charge and custody of all | ||||||
14 | records, files, orders,
proceedings, decisions, awards and | ||||||
15 | other documents on file with the
Commission. He shall furnish | ||||||
16 | certified copies, under the seal of the
Commission, of any | ||||||
17 | such records, files, orders, proceedings, decisions,
awards | ||||||
18 | and other documents on file with the Commission as may be
| ||||||
19 | required. Certified copies so furnished by the Secretary or | ||||||
20 | Assistant
Secretary shall be received in evidence before the | ||||||
21 | Commission or any
Arbitrator thereof, and in all courts, | ||||||
22 | provided that the original of
such certified copy is otherwise | ||||||
23 | competent and admissible in evidence.
The Secretary or | ||||||
24 | Assistant Secretary shall perform such other duties as
may be | ||||||
25 | prescribed from time to time by the Commission.
| ||||||
26 | (Source: P.A. 98-40, eff. 6-28-13; 99-642, eff. 7-28-16.)
|
| |||||||
| |||||||
1 | ARTICLE 25. HORSE RACING PURSE EQUITY FUND | ||||||
2 | Section 25-5. The State Finance Act is amended by adding | ||||||
3 | Sections 5.941 and 6z-129 as follows: | ||||||
4 | (30 ILCS 105/5.941 new) | ||||||
5 | Sec. 5.941. The Horse Racing Purse Equity Fund. | ||||||
6 | (30 ILCS 105/6z-129 new) | ||||||
7 | Sec. 6z-129. Horse Racing Purse Equity Fund. Within 60 | ||||||
8 | calendar days of funds being deposited in the Horse Racing | ||||||
9 | Purse Equity Fund, the Department of Agriculture shall make | ||||||
10 | grants, the division of which shall be divided based upon the | ||||||
11 | annual agreement of all legally recognized horsemen's | ||||||
12 | associations for the sole purpose of augmenting purses. For | ||||||
13 | purposes of this Section, a legally recognized horsemen | ||||||
14 | association is that horsemen association representing the | ||||||
15 | largest number of owners, trainers, jockeys or Standardbred | ||||||
16 | drivers who race horses at an Illinois organizational licensee | ||||||
17 | and that enter into agreements with Illinois organization | ||||||
18 | licenses to govern the racing meet and that also provide | ||||||
19 | required consents pursuant to the Illinois Horse Racing Act of | ||||||
20 | 1975. | ||||||
21 | Section 25-10. The Illinois Horse Racing Act of 1975 is |
| |||||||
| |||||||
1 | amended by changing Section 28.1 as follows:
| ||||||
2 | (230 ILCS 5/28.1)
| ||||||
3 | Sec. 28.1. Payments.
| ||||||
4 | (a) Beginning on January 1, 2000, moneys collected by the | ||||||
5 | Department of
Revenue and the Racing Board pursuant to Section | ||||||
6 | 26 or Section 27
of this Act shall be deposited into the Horse | ||||||
7 | Racing Fund, which is hereby
created as a special fund in the | ||||||
8 | State Treasury.
| ||||||
9 | (b) Appropriations, as approved by the General
Assembly, | ||||||
10 | may be made from
the Horse Racing Fund to the Board to pay the
| ||||||
11 | salaries of the Board members, secretary, stewards,
directors | ||||||
12 | of mutuels, veterinarians, representatives, accountants,
| ||||||
13 | clerks, stenographers, inspectors and other employees of the | ||||||
14 | Board, and
all expenses of the Board incident to the | ||||||
15 | administration of this Act,
including, but not limited to, all | ||||||
16 | expenses and salaries incident to the
taking of saliva and | ||||||
17 | urine samples in accordance with the rules and
regulations of | ||||||
18 | the Board.
| ||||||
19 | (c) (Blank).
| ||||||
20 | (d) Beginning January 1, 2000, payments to all programs in | ||||||
21 | existence on the
effective date of this amendatory Act of 1999 | ||||||
22 | that are identified in Sections
26(c), 26(f), 26(h)(11)(C), | ||||||
23 | and 28, subsections (a), (b), (c), (d), (e), (f),
(g), and (h) | ||||||
24 | of Section 30, and subsections (a), (b), (c), (d), (e), (f), | ||||||
25 | (g),
and (h) of Section 31 shall be made from the General |
| |||||||
| |||||||
1 | Revenue Fund at the
funding levels determined by amounts paid | ||||||
2 | under this Act in calendar year
1998. Beginning on the | ||||||
3 | effective date of this amendatory Act of the 93rd General | ||||||
4 | Assembly, payments to the Peoria Park District shall be made | ||||||
5 | from the General Revenue Fund at the funding level determined | ||||||
6 | by amounts paid to that park district for museum purposes | ||||||
7 | under this Act in calendar year 1994.
| ||||||
8 | If an inter-track wagering location licensee's facility | ||||||
9 | changes its location, then the payments associated with that | ||||||
10 | facility under this subsection (d) for museum purposes shall | ||||||
11 | be paid to the park district in the area where the facility | ||||||
12 | relocates, and the payments shall be used for museum purposes. | ||||||
13 | If the facility does not relocate to a park district, then the | ||||||
14 | payments shall be paid to the taxing district that is | ||||||
15 | responsible for park or museum expenditures. | ||||||
16 | (e) Beginning July 1, 2006, the payment authorized under | ||||||
17 | subsection (d) to museums and aquariums located in park | ||||||
18 | districts of over 500,000 population shall be paid to museums, | ||||||
19 | aquariums, and zoos in amounts determined by Museums in the | ||||||
20 | Park, an association of museums, aquariums, and zoos located | ||||||
21 | on Chicago Park District property.
| ||||||
22 | (f) Beginning July 1, 2007, the Children's Discovery | ||||||
23 | Museum in Normal, Illinois shall receive payments from the | ||||||
24 | General Revenue Fund at the funding level determined by the | ||||||
25 | amounts paid to the Miller Park Zoo in Bloomington, Illinois | ||||||
26 | under this Section in calendar year 2006. |
| |||||||
| |||||||
1 | (g) On August 31, 2021, after subtracting all lapse period | ||||||
2 | spending from the June 30 balance of the prior fiscal year, the | ||||||
3 | Comptroller shall transfer to the Horse Racing Purse Equity | ||||||
4 | Fund 50% of the balance within the Horse Racing Fund.
| ||||||
5 | (Source: P.A. 98-624, eff. 1-29-14.)
| ||||||
6 | ARTICLE 30. REVENUE | ||||||
7 | Section 30-5. The Illinois Income Tax Act is amended by | ||||||
8 | changing Sections 203, 207, 214, 220, 221, and 222 as follows: | ||||||
9 | (35 ILCS 5/203) (from Ch. 120, par. 2-203) | ||||||
10 | Sec. 203. Base income defined. | ||||||
11 | (a) Individuals. | ||||||
12 | (1) In general. In the case of an individual, base | ||||||
13 | income means an
amount equal to the taxpayer's adjusted | ||||||
14 | gross income for the taxable
year as modified by paragraph | ||||||
15 | (2). | ||||||
16 | (2) Modifications. The adjusted gross income referred | ||||||
17 | to in
paragraph (1) shall be modified by adding thereto | ||||||
18 | the sum of the
following amounts: | ||||||
19 | (A) An amount equal to all amounts paid or accrued | ||||||
20 | to the taxpayer
as interest or dividends during the | ||||||
21 | taxable year to the extent excluded
from gross income | ||||||
22 | in the computation of adjusted gross income, except | ||||||
23 | stock
dividends of qualified public utilities |
| |||||||
| |||||||
1 | described in Section 305(e) of the
Internal Revenue | ||||||
2 | Code; | ||||||
3 | (B) An amount equal to the amount of tax imposed by | ||||||
4 | this Act to the
extent deducted from gross income in | ||||||
5 | the computation of adjusted gross
income for the | ||||||
6 | taxable year; | ||||||
7 | (C) An amount equal to the amount received during | ||||||
8 | the taxable year
as a recovery or refund of real | ||||||
9 | property taxes paid with respect to the
taxpayer's | ||||||
10 | principal residence under the Revenue Act of
1939 and | ||||||
11 | for which a deduction was previously taken under | ||||||
12 | subparagraph (L) of
this paragraph (2) prior to July | ||||||
13 | 1, 1991, the retrospective application date of
Article | ||||||
14 | 4 of Public Act 87-17. In the case of multi-unit or | ||||||
15 | multi-use
structures and farm dwellings, the taxes on | ||||||
16 | the taxpayer's principal residence
shall be that | ||||||
17 | portion of the total taxes for the entire property | ||||||
18 | which is
attributable to such principal residence; | ||||||
19 | (D) An amount equal to the amount of the capital | ||||||
20 | gain deduction
allowable under the Internal Revenue | ||||||
21 | Code, to the extent deducted from gross
income in the | ||||||
22 | computation of adjusted gross income; | ||||||
23 | (D-5) An amount, to the extent not included in | ||||||
24 | adjusted gross income,
equal to the amount of money | ||||||
25 | withdrawn by the taxpayer in the taxable year from
a | ||||||
26 | medical care savings account and the interest earned |
| |||||||
| |||||||
1 | on the account in the
taxable year of a withdrawal | ||||||
2 | pursuant to subsection (b) of Section 20 of the
| ||||||
3 | Medical Care Savings Account Act or subsection (b) of | ||||||
4 | Section 20 of the
Medical Care Savings Account Act of | ||||||
5 | 2000; | ||||||
6 | (D-10) For taxable years ending after December 31, | ||||||
7 | 1997, an
amount equal to any eligible remediation | ||||||
8 | costs that the individual
deducted in computing | ||||||
9 | adjusted gross income and for which the
individual | ||||||
10 | claims a credit under subsection (l) of Section 201; | ||||||
11 | (D-15) For taxable years 2001 and thereafter, an | ||||||
12 | amount equal to the
bonus depreciation deduction taken | ||||||
13 | on the taxpayer's federal income tax return for the | ||||||
14 | taxable
year under subsection (k) of Section 168 of | ||||||
15 | the Internal Revenue Code; | ||||||
16 | (D-16) If the taxpayer sells, transfers, abandons, | ||||||
17 | or otherwise disposes of property for which the | ||||||
18 | taxpayer was required in any taxable year to
make an | ||||||
19 | addition modification under subparagraph (D-15), then | ||||||
20 | an amount equal
to the aggregate amount of the | ||||||
21 | deductions taken in all taxable
years under | ||||||
22 | subparagraph (Z) with respect to that property. | ||||||
23 | If the taxpayer continues to own property through | ||||||
24 | the last day of the last tax year for which a | ||||||
25 | subtraction is allowed with respect to that property | ||||||
26 | under subparagraph (Z) the taxpayer may claim a |
| |||||||
| |||||||
1 | depreciation deduction for federal income tax purposes | ||||||
2 | and for which the taxpayer was allowed in any taxable | ||||||
3 | year to make a subtraction modification under | ||||||
4 | subparagraph (Z), then an amount equal to that | ||||||
5 | subtraction modification.
| ||||||
6 | The taxpayer is required to make the addition | ||||||
7 | modification under this
subparagraph
only once with | ||||||
8 | respect to any one piece of property; | ||||||
9 | (D-17) An amount equal to the amount otherwise | ||||||
10 | allowed as a deduction in computing base income for | ||||||
11 | interest paid, accrued, or incurred, directly or | ||||||
12 | indirectly, (i) for taxable years ending on or after | ||||||
13 | December 31, 2004, to a foreign person who would be a | ||||||
14 | member of the same unitary business group but for the | ||||||
15 | fact that foreign person's business activity outside | ||||||
16 | the United States is 80% or more of the foreign | ||||||
17 | person's total business activity and (ii) for taxable | ||||||
18 | years ending on or after December 31, 2008, to a person | ||||||
19 | who would be a member of the same unitary business | ||||||
20 | group but for the fact that the person is prohibited | ||||||
21 | under Section 1501(a)(27) from being included in the | ||||||
22 | unitary business group because he or she is ordinarily | ||||||
23 | required to apportion business income under different | ||||||
24 | subsections of Section 304. The addition modification | ||||||
25 | required by this subparagraph shall be reduced to the | ||||||
26 | extent that dividends were included in base income of |
| |||||||
| |||||||
1 | the unitary group for the same taxable year and | ||||||
2 | received by the taxpayer or by a member of the | ||||||
3 | taxpayer's unitary business group (including amounts | ||||||
4 | included in gross income under Sections 951 through | ||||||
5 | 964 of the Internal Revenue Code and amounts included | ||||||
6 | in gross income under Section 78 of the Internal | ||||||
7 | Revenue Code) with respect to the stock of the same | ||||||
8 | person to whom the interest was paid, accrued, or | ||||||
9 | incurred. | ||||||
10 | This paragraph shall not apply to the following:
| ||||||
11 | (i) an item of interest paid, accrued, or | ||||||
12 | incurred, directly or indirectly, to a person who | ||||||
13 | is subject in a foreign country or state, other | ||||||
14 | than a state which requires mandatory unitary | ||||||
15 | reporting, to a tax on or measured by net income | ||||||
16 | with respect to such interest; or | ||||||
17 | (ii) an item of interest paid, accrued, or | ||||||
18 | incurred, directly or indirectly, to a person if | ||||||
19 | the taxpayer can establish, based on a | ||||||
20 | preponderance of the evidence, both of the | ||||||
21 | following: | ||||||
22 | (a) the person, during the same taxable | ||||||
23 | year, paid, accrued, or incurred, the interest | ||||||
24 | to a person that is not a related member, and | ||||||
25 | (b) the transaction giving rise to the | ||||||
26 | interest expense between the taxpayer and the |
| |||||||
| |||||||
1 | person did not have as a principal purpose the | ||||||
2 | avoidance of Illinois income tax, and is paid | ||||||
3 | pursuant to a contract or agreement that | ||||||
4 | reflects an arm's-length interest rate and | ||||||
5 | terms; or
| ||||||
6 | (iii) the taxpayer can establish, based on | ||||||
7 | clear and convincing evidence, that the interest | ||||||
8 | paid, accrued, or incurred relates to a contract | ||||||
9 | or agreement entered into at arm's-length rates | ||||||
10 | and terms and the principal purpose for the | ||||||
11 | payment is not federal or Illinois tax avoidance; | ||||||
12 | or
| ||||||
13 | (iv) an item of interest paid, accrued, or | ||||||
14 | incurred, directly or indirectly, to a person if | ||||||
15 | the taxpayer establishes by clear and convincing | ||||||
16 | evidence that the adjustments are unreasonable; or | ||||||
17 | if the taxpayer and the Director agree in writing | ||||||
18 | to the application or use of an alternative method | ||||||
19 | of apportionment under Section 304(f).
| ||||||
20 | Nothing in this subsection shall preclude the | ||||||
21 | Director from making any other adjustment | ||||||
22 | otherwise allowed under Section 404 of this Act | ||||||
23 | for any tax year beginning after the effective | ||||||
24 | date of this amendment provided such adjustment is | ||||||
25 | made pursuant to regulation adopted by the | ||||||
26 | Department and such regulations provide methods |
| |||||||
| |||||||
1 | and standards by which the Department will utilize | ||||||
2 | its authority under Section 404 of this Act;
| ||||||
3 | (D-18) An amount equal to the amount of intangible | ||||||
4 | expenses and costs otherwise allowed as a deduction in | ||||||
5 | computing base income, and that were paid, accrued, or | ||||||
6 | incurred, directly or indirectly, (i) for taxable | ||||||
7 | years ending on or after December 31, 2004, to a | ||||||
8 | foreign person who would be a member of the same | ||||||
9 | unitary business group but for the fact that the | ||||||
10 | foreign person's business activity outside the United | ||||||
11 | States is 80% or more of that person's total business | ||||||
12 | activity and (ii) for taxable years ending on or after | ||||||
13 | December 31, 2008, to a person who would be a member of | ||||||
14 | the same unitary business group but for the fact that | ||||||
15 | the person is prohibited under Section 1501(a)(27) | ||||||
16 | from being included in the unitary business group | ||||||
17 | because he or she is ordinarily required to apportion | ||||||
18 | business income under different subsections of Section | ||||||
19 | 304. The addition modification required by this | ||||||
20 | subparagraph shall be reduced to the extent that | ||||||
21 | dividends were included in base income of the unitary | ||||||
22 | group for the same taxable year and received by the | ||||||
23 | taxpayer or by a member of the taxpayer's unitary | ||||||
24 | business group (including amounts included in gross | ||||||
25 | income under Sections 951 through 964 of the Internal | ||||||
26 | Revenue Code and amounts included in gross income |
| |||||||
| |||||||
1 | under Section 78 of the Internal Revenue Code) with | ||||||
2 | respect to the stock of the same person to whom the | ||||||
3 | intangible expenses and costs were directly or | ||||||
4 | indirectly paid, incurred, or accrued. The preceding | ||||||
5 | sentence does not apply to the extent that the same | ||||||
6 | dividends caused a reduction to the addition | ||||||
7 | modification required under Section 203(a)(2)(D-17) of | ||||||
8 | this Act. As used in this subparagraph, the term | ||||||
9 | "intangible expenses and costs" includes (1) expenses, | ||||||
10 | losses, and costs for, or related to, the direct or | ||||||
11 | indirect acquisition, use, maintenance or management, | ||||||
12 | ownership, sale, exchange, or any other disposition of | ||||||
13 | intangible property; (2) losses incurred, directly or | ||||||
14 | indirectly, from factoring transactions or discounting | ||||||
15 | transactions; (3) royalty, patent, technical, and | ||||||
16 | copyright fees; (4) licensing fees; and (5) other | ||||||
17 | similar expenses and costs.
For purposes of this | ||||||
18 | subparagraph, "intangible property" includes patents, | ||||||
19 | patent applications, trade names, trademarks, service | ||||||
20 | marks, copyrights, mask works, trade secrets, and | ||||||
21 | similar types of intangible assets. | ||||||
22 | This paragraph shall not apply to the following: | ||||||
23 | (i) any item of intangible expenses or costs | ||||||
24 | paid, accrued, or incurred, directly or | ||||||
25 | indirectly, from a transaction with a person who | ||||||
26 | is subject in a foreign country or state, other |
| |||||||
| |||||||
1 | than a state which requires mandatory unitary | ||||||
2 | reporting, to a tax on or measured by net income | ||||||
3 | with respect to such item; or | ||||||
4 | (ii) any item of intangible expense or cost | ||||||
5 | paid, accrued, or incurred, directly or | ||||||
6 | indirectly, if the taxpayer can establish, based | ||||||
7 | on a preponderance of the evidence, both of the | ||||||
8 | following: | ||||||
9 | (a) the person during the same taxable | ||||||
10 | year paid, accrued, or incurred, the | ||||||
11 | intangible expense or cost to a person that is | ||||||
12 | not a related member, and | ||||||
13 | (b) the transaction giving rise to the | ||||||
14 | intangible expense or cost between the | ||||||
15 | taxpayer and the person did not have as a | ||||||
16 | principal purpose the avoidance of Illinois | ||||||
17 | income tax, and is paid pursuant to a contract | ||||||
18 | or agreement that reflects arm's-length terms; | ||||||
19 | or | ||||||
20 | (iii) any item of intangible expense or cost | ||||||
21 | paid, accrued, or incurred, directly or | ||||||
22 | indirectly, from a transaction with a person if | ||||||
23 | the taxpayer establishes by clear and convincing | ||||||
24 | evidence, that the adjustments are unreasonable; | ||||||
25 | or if the taxpayer and the Director agree in | ||||||
26 | writing to the application or use of an |
| |||||||
| |||||||
1 | alternative method of apportionment under Section | ||||||
2 | 304(f);
| ||||||
3 | Nothing in this subsection shall preclude the | ||||||
4 | Director from making any other adjustment | ||||||
5 | otherwise allowed under Section 404 of this Act | ||||||
6 | for any tax year beginning after the effective | ||||||
7 | date of this amendment provided such adjustment is | ||||||
8 | made pursuant to regulation adopted by the | ||||||
9 | Department and such regulations provide methods | ||||||
10 | and standards by which the Department will utilize | ||||||
11 | its authority under Section 404 of this Act;
| ||||||
12 | (D-19) For taxable years ending on or after | ||||||
13 | December 31, 2008, an amount equal to the amount of | ||||||
14 | insurance premium expenses and costs otherwise allowed | ||||||
15 | as a deduction in computing base income, and that were | ||||||
16 | paid, accrued, or incurred, directly or indirectly, to | ||||||
17 | a person who would be a member of the same unitary | ||||||
18 | business group but for the fact that the person is | ||||||
19 | prohibited under Section 1501(a)(27) from being | ||||||
20 | included in the unitary business group because he or | ||||||
21 | she is ordinarily required to apportion business | ||||||
22 | income under different subsections of Section 304. The | ||||||
23 | addition modification required by this subparagraph | ||||||
24 | shall be reduced to the extent that dividends were | ||||||
25 | included in base income of the unitary group for the | ||||||
26 | same taxable year and received by the taxpayer or by a |
| |||||||
| |||||||
1 | member of the taxpayer's unitary business group | ||||||
2 | (including amounts included in gross income under | ||||||
3 | Sections 951 through 964 of the Internal Revenue Code | ||||||
4 | and amounts included in gross income under Section 78 | ||||||
5 | of the Internal Revenue Code) with respect to the | ||||||
6 | stock of the same person to whom the premiums and costs | ||||||
7 | were directly or indirectly paid, incurred, or | ||||||
8 | accrued. The preceding sentence does not apply to the | ||||||
9 | extent that the same dividends caused a reduction to | ||||||
10 | the addition modification required under Section | ||||||
11 | 203(a)(2)(D-17) or Section 203(a)(2)(D-18) of this | ||||||
12 | Act ; .
| ||||||
13 | (D-20) For taxable years beginning on or after | ||||||
14 | January 1,
2002 and ending on or before December 31, | ||||||
15 | 2006, in
the
case of a distribution from a qualified | ||||||
16 | tuition program under Section 529 of
the Internal | ||||||
17 | Revenue Code, other than (i) a distribution from a | ||||||
18 | College Savings
Pool created under Section 16.5 of the | ||||||
19 | State Treasurer Act or (ii) a
distribution from the | ||||||
20 | Illinois Prepaid Tuition Trust Fund, an amount equal | ||||||
21 | to
the amount excluded from gross income under Section | ||||||
22 | 529(c)(3)(B). For taxable years beginning on or after | ||||||
23 | January 1, 2007, in the case of a distribution from a | ||||||
24 | qualified tuition program under Section 529 of the | ||||||
25 | Internal Revenue Code, other than (i) a distribution | ||||||
26 | from a College Savings Pool created under Section 16.5 |
| |||||||
| |||||||
1 | of the State Treasurer Act, (ii) a distribution from | ||||||
2 | the Illinois Prepaid Tuition Trust Fund, or (iii) a | ||||||
3 | distribution from a qualified tuition program under | ||||||
4 | Section 529 of the Internal Revenue Code that (I) | ||||||
5 | adopts and determines that its offering materials | ||||||
6 | comply with the College Savings Plans Network's | ||||||
7 | disclosure principles and (II) has made reasonable | ||||||
8 | efforts to inform in-state residents of the existence | ||||||
9 | of in-state qualified tuition programs by informing | ||||||
10 | Illinois residents directly and, where applicable, to | ||||||
11 | inform financial intermediaries distributing the | ||||||
12 | program to inform in-state residents of the existence | ||||||
13 | of in-state qualified tuition programs at least | ||||||
14 | annually, an amount equal to the amount excluded from | ||||||
15 | gross income under Section 529(c)(3)(B). | ||||||
16 | For the purposes of this subparagraph (D-20), a | ||||||
17 | qualified tuition program has made reasonable efforts | ||||||
18 | if it makes disclosures (which may use the term | ||||||
19 | "in-state program" or "in-state plan" and need not | ||||||
20 | specifically refer to Illinois or its qualified | ||||||
21 | programs by name) (i) directly to prospective | ||||||
22 | participants in its offering materials or makes a | ||||||
23 | public disclosure, such as a website posting; and (ii) | ||||||
24 | where applicable, to intermediaries selling the | ||||||
25 | out-of-state program in the same manner that the | ||||||
26 | out-of-state program distributes its offering |
| |||||||
| |||||||
1 | materials; | ||||||
2 | (D-20.5) For taxable years beginning on or after | ||||||
3 | January 1, 2018, in the case of a distribution from a | ||||||
4 | qualified ABLE program under Section 529A of the | ||||||
5 | Internal Revenue Code, other than a distribution from | ||||||
6 | a qualified ABLE program created under Section 16.6 of | ||||||
7 | the State Treasurer Act, an amount equal to the amount | ||||||
8 | excluded from gross income under Section 529A(c)(1)(B) | ||||||
9 | of the Internal Revenue Code; | ||||||
10 | (D-21) For taxable years beginning on or after | ||||||
11 | January 1, 2007, in the case of transfer of moneys from | ||||||
12 | a qualified tuition program under Section 529 of the | ||||||
13 | Internal Revenue Code that is administered by the | ||||||
14 | State to an out-of-state program, an amount equal to | ||||||
15 | the amount of moneys previously deducted from base | ||||||
16 | income under subsection (a)(2)(Y) of this Section; | ||||||
17 | (D-21.5) For taxable years beginning on or after | ||||||
18 | January 1, 2018, in the case of the transfer of moneys | ||||||
19 | from a qualified tuition program under Section 529 or | ||||||
20 | a qualified ABLE program under Section 529A of the | ||||||
21 | Internal Revenue Code that is administered by this | ||||||
22 | State to an ABLE account established under an | ||||||
23 | out-of-state ABLE account program, an amount equal to | ||||||
24 | the contribution component of the transferred amount | ||||||
25 | that was previously deducted from base income under | ||||||
26 | subsection (a)(2)(Y) or subsection (a)(2)(HH) of this |
| |||||||
| |||||||
1 | Section; | ||||||
2 | (D-22) For taxable years beginning on or after | ||||||
3 | January 1, 2009, and prior to January 1, 2018, in the | ||||||
4 | case of a nonqualified withdrawal or refund of moneys | ||||||
5 | from a qualified tuition program under Section 529 of | ||||||
6 | the Internal Revenue Code administered by the State | ||||||
7 | that is not used for qualified expenses at an eligible | ||||||
8 | education institution, an amount equal to the | ||||||
9 | contribution component of the nonqualified withdrawal | ||||||
10 | or refund that was previously deducted from base | ||||||
11 | income under subsection (a)(2)(y) of this Section, | ||||||
12 | provided that the withdrawal or refund did not result | ||||||
13 | from the beneficiary's death or disability. For | ||||||
14 | taxable years beginning on or after January 1, 2018: | ||||||
15 | (1) in the case of a nonqualified withdrawal or | ||||||
16 | refund, as defined under Section
16.5 of the State | ||||||
17 | Treasurer Act, of moneys from a qualified tuition | ||||||
18 | program under Section 529 of the Internal Revenue Code | ||||||
19 | administered by the State, an amount equal to the | ||||||
20 | contribution component of the nonqualified withdrawal | ||||||
21 | or refund that was previously deducted from base
| ||||||
22 | income under subsection (a)(2)(Y) of this Section, and | ||||||
23 | (2) in the case of a nonqualified withdrawal or refund | ||||||
24 | from a qualified ABLE program under Section 529A of | ||||||
25 | the Internal Revenue Code administered by the State | ||||||
26 | that is not used for qualified disability expenses, an |
| |||||||
| |||||||
1 | amount equal to the contribution component of the | ||||||
2 | nonqualified withdrawal or refund that was previously | ||||||
3 | deducted from base income under subsection (a)(2)(HH) | ||||||
4 | of this Section; | ||||||
5 | (D-23) An amount equal to the credit allowable to | ||||||
6 | the taxpayer under Section 218(a) of this Act, | ||||||
7 | determined without regard to Section 218(c) of this | ||||||
8 | Act; | ||||||
9 | (D-24) For taxable years ending on or after | ||||||
10 | December 31, 2017, an amount equal to the deduction | ||||||
11 | allowed under Section 199 of the Internal Revenue Code | ||||||
12 | for the taxable year; | ||||||
13 | and by deducting from the total so obtained the
sum of the | ||||||
14 | following amounts: | ||||||
15 | (E) For taxable years ending before December 31, | ||||||
16 | 2001,
any amount included in such total in respect of | ||||||
17 | any compensation
(including but not limited to any | ||||||
18 | compensation paid or accrued to a
serviceman while a | ||||||
19 | prisoner of war or missing in action) paid to a | ||||||
20 | resident
by reason of being on active duty in the Armed | ||||||
21 | Forces of the United States
and in respect of any | ||||||
22 | compensation paid or accrued to a resident who as a
| ||||||
23 | governmental employee was a prisoner of war or missing | ||||||
24 | in action, and in
respect of any compensation paid to a | ||||||
25 | resident in 1971 or thereafter for
annual training | ||||||
26 | performed pursuant to Sections 502 and 503, Title 32,
|
| |||||||
| |||||||
1 | United States Code as a member of the Illinois | ||||||
2 | National Guard or, beginning with taxable years ending | ||||||
3 | on or after December 31, 2007, the National Guard of | ||||||
4 | any other state.
For taxable years ending on or after | ||||||
5 | December 31, 2001, any amount included in
such total | ||||||
6 | in respect of any compensation (including but not | ||||||
7 | limited to any
compensation paid or accrued to a | ||||||
8 | serviceman while a prisoner of war or missing
in | ||||||
9 | action) paid to a resident by reason of being a member | ||||||
10 | of any component of
the Armed Forces of the United | ||||||
11 | States and in respect of any compensation paid
or | ||||||
12 | accrued to a resident who as a governmental employee | ||||||
13 | was a prisoner of war
or missing in action, and in | ||||||
14 | respect of any compensation paid to a resident in
2001 | ||||||
15 | or thereafter by reason of being a member of the | ||||||
16 | Illinois National Guard or, beginning with taxable | ||||||
17 | years ending on or after December 31, 2007, the | ||||||
18 | National Guard of any other state.
The provisions of | ||||||
19 | this subparagraph (E) are exempt
from the provisions | ||||||
20 | of Section 250; | ||||||
21 | (F) An amount equal to all amounts included in | ||||||
22 | such total pursuant
to the provisions of Sections | ||||||
23 | 402(a), 402(c), 403(a), 403(b), 406(a), 407(a),
and | ||||||
24 | 408 of the Internal Revenue Code, or included in such | ||||||
25 | total as
distributions under the provisions of any | ||||||
26 | retirement or disability plan for
employees of any |
| |||||||
| |||||||
1 | governmental agency or unit, or retirement payments to
| ||||||
2 | retired partners, which payments are excluded in | ||||||
3 | computing net earnings
from self employment by Section | ||||||
4 | 1402 of the Internal Revenue Code and
regulations | ||||||
5 | adopted pursuant thereto; | ||||||
6 | (G) The valuation limitation amount; | ||||||
7 | (H) An amount equal to the amount of any tax | ||||||
8 | imposed by this Act
which was refunded to the taxpayer | ||||||
9 | and included in such total for the
taxable year; | ||||||
10 | (I) An amount equal to all amounts included in | ||||||
11 | such total pursuant
to the provisions of Section 111 | ||||||
12 | of the Internal Revenue Code as a
recovery of items | ||||||
13 | previously deducted from adjusted gross income in the
| ||||||
14 | computation of taxable income; | ||||||
15 | (J) An amount equal to those dividends included in | ||||||
16 | such total which were
paid by a corporation which | ||||||
17 | conducts business operations in a River Edge | ||||||
18 | Redevelopment Zone or zones created under the River | ||||||
19 | Edge Redevelopment Zone Act, and conducts
| ||||||
20 | substantially all of its operations in a River Edge | ||||||
21 | Redevelopment Zone or zones. This subparagraph (J) is | ||||||
22 | exempt from the provisions of Section 250; | ||||||
23 | (K) An amount equal to those dividends included in | ||||||
24 | such total that
were paid by a corporation that | ||||||
25 | conducts business operations in a federally
designated | ||||||
26 | Foreign Trade Zone or Sub-Zone and that is designated |
| |||||||
| |||||||
1 | a High Impact
Business located in Illinois; provided | ||||||
2 | that dividends eligible for the
deduction provided in | ||||||
3 | subparagraph (J) of paragraph (2) of this subsection
| ||||||
4 | shall not be eligible for the deduction provided under | ||||||
5 | this subparagraph
(K); | ||||||
6 | (L) For taxable years ending after December 31, | ||||||
7 | 1983, an amount equal to
all social security benefits | ||||||
8 | and railroad retirement benefits included in
such | ||||||
9 | total pursuant to Sections 72(r) and 86 of the | ||||||
10 | Internal Revenue Code; | ||||||
11 | (M) With the exception of any amounts subtracted | ||||||
12 | under subparagraph
(N), an amount equal to the sum of | ||||||
13 | all amounts disallowed as
deductions by (i) Sections | ||||||
14 | 171(a)(2) , and 265(a)(2) of the Internal Revenue Code, | ||||||
15 | and all amounts of expenses allocable
to interest and | ||||||
16 | disallowed as deductions by Section 265(a)(1) of the | ||||||
17 | Internal
Revenue Code;
and (ii) for taxable years
| ||||||
18 | ending on or after August 13, 1999, Sections | ||||||
19 | 171(a)(2), 265,
280C, and 832(b)(5)(B)(i) of the | ||||||
20 | Internal Revenue Code, plus, for taxable years ending | ||||||
21 | on or after December 31, 2011, Section 45G(e)(3) of | ||||||
22 | the Internal Revenue Code and, for taxable years | ||||||
23 | ending on or after December 31, 2008, any amount | ||||||
24 | included in gross income under Section 87 of the | ||||||
25 | Internal Revenue Code; the provisions of this
| ||||||
26 | subparagraph are exempt from the provisions of Section |
| |||||||
| |||||||
1 | 250; | ||||||
2 | (N) An amount equal to all amounts included in | ||||||
3 | such total which are
exempt from taxation by this | ||||||
4 | State either by reason of its statutes or
Constitution
| ||||||
5 | or by reason of the Constitution, treaties or statutes | ||||||
6 | of the United States;
provided that, in the case of any | ||||||
7 | statute of this State that exempts income
derived from | ||||||
8 | bonds or other obligations from the tax imposed under | ||||||
9 | this Act,
the amount exempted shall be the interest | ||||||
10 | net of bond premium amortization; | ||||||
11 | (O) An amount equal to any contribution made to a | ||||||
12 | job training
project established pursuant to the Tax | ||||||
13 | Increment Allocation Redevelopment Act; | ||||||
14 | (P) An amount equal to the amount of the deduction | ||||||
15 | used to compute the
federal income tax credit for | ||||||
16 | restoration of substantial amounts held under
claim of | ||||||
17 | right for the taxable year pursuant to Section 1341 of | ||||||
18 | the
Internal Revenue Code or of any itemized deduction | ||||||
19 | taken from adjusted gross income in the computation of | ||||||
20 | taxable income for restoration of substantial amounts | ||||||
21 | held under claim of right for the taxable year; | ||||||
22 | (Q) An amount equal to any amounts included in | ||||||
23 | such total, received by
the taxpayer as an | ||||||
24 | acceleration in the payment of life, endowment or | ||||||
25 | annuity
benefits in advance of the time they would | ||||||
26 | otherwise be payable as an indemnity
for a terminal |
| |||||||
| |||||||
1 | illness; | ||||||
2 | (R) An amount equal to the amount of any federal or | ||||||
3 | State bonus paid
to veterans of the Persian Gulf War; | ||||||
4 | (S) An amount, to the extent included in adjusted | ||||||
5 | gross income, equal
to the amount of a contribution | ||||||
6 | made in the taxable year on behalf of the
taxpayer to a | ||||||
7 | medical care savings account established under the | ||||||
8 | Medical Care
Savings Account Act or the Medical Care | ||||||
9 | Savings Account Act of 2000 to the
extent the | ||||||
10 | contribution is accepted by the account
administrator | ||||||
11 | as provided in that Act; | ||||||
12 | (T) An amount, to the extent included in adjusted | ||||||
13 | gross income, equal to
the amount of interest earned | ||||||
14 | in the taxable year on a medical care savings
account | ||||||
15 | established under the Medical Care Savings Account Act | ||||||
16 | or the Medical
Care Savings Account Act of 2000 on | ||||||
17 | behalf of the
taxpayer, other than interest added | ||||||
18 | pursuant to item (D-5) of this paragraph
(2); | ||||||
19 | (U) For one taxable year beginning on or after | ||||||
20 | January 1,
1994, an
amount equal to the total amount of | ||||||
21 | tax imposed and paid under subsections (a)
and (b) of | ||||||
22 | Section 201 of this Act on grant amounts received by | ||||||
23 | the taxpayer
under the Nursing Home Grant Assistance | ||||||
24 | Act during the taxpayer's taxable years
1992 and 1993; | ||||||
25 | (V) Beginning with tax years ending on or after | ||||||
26 | December 31, 1995 and
ending with tax years ending on |
| |||||||
| |||||||
1 | or before December 31, 2004, an amount equal to
the | ||||||
2 | amount paid by a taxpayer who is a
self-employed | ||||||
3 | taxpayer, a partner of a partnership, or a
shareholder | ||||||
4 | in a Subchapter S corporation for health insurance or | ||||||
5 | long-term
care insurance for that taxpayer or that | ||||||
6 | taxpayer's spouse or dependents, to
the extent that | ||||||
7 | the amount paid for that health insurance or long-term | ||||||
8 | care
insurance may be deducted under Section 213 of | ||||||
9 | the Internal Revenue Code, has not been deducted on | ||||||
10 | the federal income tax return of the taxpayer,
and | ||||||
11 | does not exceed the taxable income attributable to | ||||||
12 | that taxpayer's income,
self-employment income, or | ||||||
13 | Subchapter S corporation income; except that no
| ||||||
14 | deduction shall be allowed under this item (V) if the | ||||||
15 | taxpayer is eligible to
participate in any health | ||||||
16 | insurance or long-term care insurance plan of an
| ||||||
17 | employer of the taxpayer or the taxpayer's
spouse. The | ||||||
18 | amount of the health insurance and long-term care | ||||||
19 | insurance
subtracted under this item (V) shall be | ||||||
20 | determined by multiplying total
health insurance and | ||||||
21 | long-term care insurance premiums paid by the taxpayer
| ||||||
22 | times a number that represents the fractional | ||||||
23 | percentage of eligible medical
expenses under Section | ||||||
24 | 213 of the Internal Revenue Code of 1986 not actually
| ||||||
25 | deducted on the taxpayer's federal income tax return; | ||||||
26 | (W) For taxable years beginning on or after |
| |||||||
| |||||||
1 | January 1, 1998,
all amounts included in the | ||||||
2 | taxpayer's federal gross income
in the taxable year | ||||||
3 | from amounts converted from a regular IRA to a Roth | ||||||
4 | IRA.
This paragraph is exempt from the provisions of | ||||||
5 | Section
250; | ||||||
6 | (X) For taxable year 1999 and thereafter, an | ||||||
7 | amount equal to the
amount of any (i) distributions, | ||||||
8 | to the extent includible in gross income for
federal | ||||||
9 | income tax purposes, made to the taxpayer because of | ||||||
10 | his or her status
as a victim of persecution for racial | ||||||
11 | or religious reasons by Nazi Germany or
any other Axis | ||||||
12 | regime or as an heir of the victim and (ii) items
of | ||||||
13 | income, to the extent
includible in gross income for | ||||||
14 | federal income tax purposes, attributable to,
derived | ||||||
15 | from or in any way related to assets stolen from, | ||||||
16 | hidden from, or
otherwise lost to a victim of
| ||||||
17 | persecution for racial or religious reasons by Nazi | ||||||
18 | Germany or any other Axis
regime immediately prior to, | ||||||
19 | during, and immediately after World War II,
including, | ||||||
20 | but
not limited to, interest on the proceeds | ||||||
21 | receivable as insurance
under policies issued to a | ||||||
22 | victim of persecution for racial or religious
reasons
| ||||||
23 | by Nazi Germany or any other Axis regime by European | ||||||
24 | insurance companies
immediately prior to and during | ||||||
25 | World War II;
provided, however, this subtraction from | ||||||
26 | federal adjusted gross income does not
apply to assets |
| |||||||
| |||||||
1 | acquired with such assets or with the proceeds from | ||||||
2 | the sale of
such assets; provided, further, this | ||||||
3 | paragraph shall only apply to a taxpayer
who was the | ||||||
4 | first recipient of such assets after their recovery | ||||||
5 | and who is a
victim of persecution for racial or | ||||||
6 | religious reasons
by Nazi Germany or any other Axis | ||||||
7 | regime or as an heir of the victim. The
amount of and | ||||||
8 | the eligibility for any public assistance, benefit, or
| ||||||
9 | similar entitlement is not affected by the inclusion | ||||||
10 | of items (i) and (ii) of
this paragraph in gross income | ||||||
11 | for federal income tax purposes.
This paragraph is | ||||||
12 | exempt from the provisions of Section 250; | ||||||
13 | (Y) For taxable years beginning on or after | ||||||
14 | January 1, 2002
and ending
on or before December 31, | ||||||
15 | 2004, moneys contributed in the taxable year to a | ||||||
16 | College Savings Pool account under
Section 16.5 of the | ||||||
17 | State Treasurer Act, except that amounts excluded from
| ||||||
18 | gross income under Section 529(c)(3)(C)(i) of the | ||||||
19 | Internal Revenue Code
shall not be considered moneys | ||||||
20 | contributed under this subparagraph (Y). For taxable | ||||||
21 | years beginning on or after January 1, 2005, a maximum | ||||||
22 | of $10,000
contributed
in the
taxable year to (i) a | ||||||
23 | College Savings Pool account under Section 16.5 of the
| ||||||
24 | State
Treasurer Act or (ii) the Illinois Prepaid | ||||||
25 | Tuition Trust Fund,
except that
amounts excluded from | ||||||
26 | gross income under Section 529(c)(3)(C)(i) of the
|
| |||||||
| |||||||
1 | Internal
Revenue Code shall not be considered moneys | ||||||
2 | contributed under this subparagraph
(Y). For purposes | ||||||
3 | of this subparagraph, contributions made by an | ||||||
4 | employer on behalf of an employee, or matching | ||||||
5 | contributions made by an employee, shall be treated as | ||||||
6 | made by the employee. This
subparagraph (Y) is exempt | ||||||
7 | from the provisions of Section 250; | ||||||
8 | (Z) For taxable years 2001 and thereafter, for the | ||||||
9 | taxable year in
which the bonus depreciation deduction
| ||||||
10 | is taken on the taxpayer's federal income tax return | ||||||
11 | under
subsection (k) of Section 168 of the Internal | ||||||
12 | Revenue Code and for each
applicable taxable year | ||||||
13 | thereafter, an amount equal to "x", where: | ||||||
14 | (1) "y" equals the amount of the depreciation | ||||||
15 | deduction taken for the
taxable year
on the | ||||||
16 | taxpayer's federal income tax return on property | ||||||
17 | for which the bonus
depreciation deduction
was | ||||||
18 | taken in any year under subsection (k) of Section | ||||||
19 | 168 of the Internal
Revenue Code, but not | ||||||
20 | including the bonus depreciation deduction; | ||||||
21 | (2) for taxable years ending on or before | ||||||
22 | December 31, 2005, "x" equals "y" multiplied by 30 | ||||||
23 | and then divided by 70 (or "y"
multiplied by | ||||||
24 | 0.429); and | ||||||
25 | (3) for taxable years ending after December | ||||||
26 | 31, 2005: |
| |||||||
| |||||||
1 | (i) for property on which a bonus | ||||||
2 | depreciation deduction of 30% of the adjusted | ||||||
3 | basis was taken, "x" equals "y" multiplied by | ||||||
4 | 30 and then divided by 70 (or "y"
multiplied | ||||||
5 | by 0.429); and | ||||||
6 | (ii) for property on which a bonus | ||||||
7 | depreciation deduction of 50% of the adjusted | ||||||
8 | basis was taken, "x" equals "y" multiplied by | ||||||
9 | 1.0 ; . | ||||||
10 | (iii) for property on which a bonus | ||||||
11 | depreciation deduction of 100% of the adjusted | ||||||
12 | basis was taken in a taxable year ending on or | ||||||
13 | after December 31, 2021, "x" equals the | ||||||
14 | depreciation deduction that would be allowed | ||||||
15 | on that property if the taxpayer had made the | ||||||
16 | election under Section 168(k)(7) of the | ||||||
17 | Internal Revenue Code to not claim bonus | ||||||
18 | deprecation on that property; and | ||||||
19 | (iv) for property on which a bonus | ||||||
20 | depreciation deduction of a percentage other | ||||||
21 | than 30%, 50% or 100% of the adjusted basis | ||||||
22 | was taken in a taxable year ending on or after | ||||||
23 | December 31, 2021, "x" equals "y" multiplied | ||||||
24 | by 100 times the percentage bonus depreciation | ||||||
25 | on the property (that is, 100(bonus%)) and | ||||||
26 | then divided by 100 times 1 minus the |
| |||||||
| |||||||
1 | percentage bonus depreciation on the property | ||||||
2 | (that is, 100(1–bonus%)). | ||||||
3 | The aggregate amount deducted under this | ||||||
4 | subparagraph in all taxable
years for any one piece of | ||||||
5 | property may not exceed the amount of the bonus
| ||||||
6 | depreciation deduction
taken on that property on the | ||||||
7 | taxpayer's federal income tax return under
subsection | ||||||
8 | (k) of Section 168 of the Internal Revenue Code. This | ||||||
9 | subparagraph (Z) is exempt from the provisions of | ||||||
10 | Section 250; | ||||||
11 | (AA) If the taxpayer sells, transfers, abandons, | ||||||
12 | or otherwise disposes of
property for which the | ||||||
13 | taxpayer was required in any taxable year to make an
| ||||||
14 | addition modification under subparagraph (D-15), then | ||||||
15 | an amount equal to that
addition modification.
| ||||||
16 | If the taxpayer continues to own property through | ||||||
17 | the last day of the last tax year for which a | ||||||
18 | subtraction is allowed with respect to that property | ||||||
19 | under subparagraph (Z) the taxpayer may claim a | ||||||
20 | depreciation deduction for federal income tax purposes | ||||||
21 | and for which the taxpayer was required in any taxable | ||||||
22 | year to make an addition modification under | ||||||
23 | subparagraph (D-15), then an amount equal to that | ||||||
24 | addition modification.
| ||||||
25 | The taxpayer is allowed to take the deduction | ||||||
26 | under this subparagraph
only once with respect to any |
| |||||||
| |||||||
1 | one piece of property. | ||||||
2 | This subparagraph (AA) is exempt from the | ||||||
3 | provisions of Section 250; | ||||||
4 | (BB) Any amount included in adjusted gross income, | ||||||
5 | other
than
salary,
received by a driver in a | ||||||
6 | ridesharing arrangement using a motor vehicle; | ||||||
7 | (CC) The amount of (i) any interest income (net of | ||||||
8 | the deductions allocable thereto) taken into account | ||||||
9 | for the taxable year with respect to a transaction | ||||||
10 | with a taxpayer that is required to make an addition | ||||||
11 | modification with respect to such transaction under | ||||||
12 | Section 203(a)(2)(D-17), 203(b)(2)(E-12), | ||||||
13 | 203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed | ||||||
14 | the amount of that addition modification, and
(ii) any | ||||||
15 | income from intangible property (net of the deductions | ||||||
16 | allocable thereto) taken into account for the taxable | ||||||
17 | year with respect to a transaction with a taxpayer | ||||||
18 | that is required to make an addition modification with | ||||||
19 | respect to such transaction under Section | ||||||
20 | 203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or | ||||||
21 | 203(d)(2)(D-8), but not to exceed the amount of that | ||||||
22 | addition modification. This subparagraph (CC) is | ||||||
23 | exempt from the provisions of Section 250; | ||||||
24 | (DD) An amount equal to the interest income taken | ||||||
25 | into account for the taxable year (net of the | ||||||
26 | deductions allocable thereto) with respect to |
| |||||||
| |||||||
1 | transactions with (i) a foreign person who would be a | ||||||
2 | member of the taxpayer's unitary business group but | ||||||
3 | for the fact that the foreign person's business | ||||||
4 | activity outside the United States is 80% or more of | ||||||
5 | that person's total business activity and (ii) for | ||||||
6 | taxable years ending on or after December 31, 2008, to | ||||||
7 | a person who would be a member of the same unitary | ||||||
8 | business group but for the fact that the person is | ||||||
9 | prohibited under Section 1501(a)(27) from being | ||||||
10 | included in the unitary business group because he or | ||||||
11 | she is ordinarily required to apportion business | ||||||
12 | income under different subsections of Section 304, but | ||||||
13 | not to exceed the addition modification required to be | ||||||
14 | made for the same taxable year under Section | ||||||
15 | 203(a)(2)(D-17) for interest paid, accrued, or | ||||||
16 | incurred, directly or indirectly, to the same person. | ||||||
17 | This subparagraph (DD) is exempt from the provisions | ||||||
18 | of Section 250; | ||||||
19 | (EE) An amount equal to the income from intangible | ||||||
20 | property taken into account for the taxable year (net | ||||||
21 | of the deductions allocable thereto) with respect to | ||||||
22 | transactions with (i) a foreign person who would be a | ||||||
23 | member of the taxpayer's unitary business group but | ||||||
24 | for the fact that the foreign person's business | ||||||
25 | activity outside the United States is 80% or more of | ||||||
26 | that person's total business activity and (ii) for |
| |||||||
| |||||||
1 | taxable years ending on or after December 31, 2008, to | ||||||
2 | a person who would be a member of the same unitary | ||||||
3 | business group but for the fact that the person is | ||||||
4 | prohibited under Section 1501(a)(27) from being | ||||||
5 | included in the unitary business group because he or | ||||||
6 | she is ordinarily required to apportion business | ||||||
7 | income under different subsections of Section 304, but | ||||||
8 | not to exceed the addition modification required to be | ||||||
9 | made for the same taxable year under Section | ||||||
10 | 203(a)(2)(D-18) for intangible expenses and costs | ||||||
11 | paid, accrued, or incurred, directly or indirectly, to | ||||||
12 | the same foreign person. This subparagraph (EE) is | ||||||
13 | exempt from the provisions of Section 250; | ||||||
14 | (FF) An amount equal to any amount awarded to the | ||||||
15 | taxpayer during the taxable year by the Court of | ||||||
16 | Claims under subsection (c) of Section 8 of the Court | ||||||
17 | of Claims Act for time unjustly served in a State | ||||||
18 | prison. This subparagraph (FF) is exempt from the | ||||||
19 | provisions of Section 250; | ||||||
20 | (GG) For taxable years ending on or after December | ||||||
21 | 31, 2011, in the case of a taxpayer who was required to | ||||||
22 | add back any insurance premiums under Section | ||||||
23 | 203(a)(2)(D-19), such taxpayer may elect to subtract | ||||||
24 | that part of a reimbursement received from the | ||||||
25 | insurance company equal to the amount of the expense | ||||||
26 | or loss (including expenses incurred by the insurance |
| |||||||
| |||||||
1 | company) that would have been taken into account as a | ||||||
2 | deduction for federal income tax purposes if the | ||||||
3 | expense or loss had been uninsured. If a taxpayer | ||||||
4 | makes the election provided for by this subparagraph | ||||||
5 | (GG), the insurer to which the premiums were paid must | ||||||
6 | add back to income the amount subtracted by the | ||||||
7 | taxpayer pursuant to this subparagraph (GG). This | ||||||
8 | subparagraph (GG) is exempt from the provisions of | ||||||
9 | Section 250; and | ||||||
10 | (HH) For taxable years beginning on or after | ||||||
11 | January 1, 2018 and prior to January 1, 2023, a maximum | ||||||
12 | of $10,000 contributed in the taxable year to a | ||||||
13 | qualified ABLE account under Section 16.6 of the State | ||||||
14 | Treasurer Act, except that amounts excluded from gross | ||||||
15 | income under Section 529(c)(3)(C)(i) or Section | ||||||
16 | 529A(c)(1)(C) of the Internal Revenue Code shall not | ||||||
17 | be considered moneys contributed under this | ||||||
18 | subparagraph (HH). For purposes of this subparagraph | ||||||
19 | (HH), contributions made by an employer on behalf of | ||||||
20 | an employee, or matching contributions made by an | ||||||
21 | employee, shall be treated as made by the employee. | ||||||
22 | (b) Corporations. | ||||||
23 | (1) In general. In the case of a corporation, base | ||||||
24 | income means an
amount equal to the taxpayer's taxable | ||||||
25 | income for the taxable year as
modified by paragraph (2). |
| |||||||
| |||||||
1 | (2) Modifications. The taxable income referred to in | ||||||
2 | paragraph (1)
shall be modified by adding thereto the sum | ||||||
3 | of the following amounts: | ||||||
4 | (A) An amount equal to all amounts paid or accrued | ||||||
5 | to the taxpayer
as interest and all distributions | ||||||
6 | received from regulated investment
companies during | ||||||
7 | the taxable year to the extent excluded from gross
| ||||||
8 | income in the computation of taxable income; | ||||||
9 | (B) An amount equal to the amount of tax imposed by | ||||||
10 | this Act to the
extent deducted from gross income in | ||||||
11 | the computation of taxable income
for the taxable | ||||||
12 | year; | ||||||
13 | (C) In the case of a regulated investment company, | ||||||
14 | an amount equal to
the excess of (i) the net long-term | ||||||
15 | capital gain for the taxable year, over
(ii) the | ||||||
16 | amount of the capital gain dividends designated as | ||||||
17 | such in accordance
with Section 852(b)(3)(C) of the | ||||||
18 | Internal Revenue Code and any amount
designated under | ||||||
19 | Section 852(b)(3)(D) of the Internal Revenue Code,
| ||||||
20 | attributable to the taxable year (this amendatory Act | ||||||
21 | of 1995
(Public Act 89-89) is declarative of existing | ||||||
22 | law and is not a new
enactment); | ||||||
23 | (D) The amount of any net operating loss deduction | ||||||
24 | taken in arriving
at taxable income, other than a net | ||||||
25 | operating loss carried forward from a
taxable year | ||||||
26 | ending prior to December 31, 1986; |
| |||||||
| |||||||
1 | (E) For taxable years in which a net operating | ||||||
2 | loss carryback or
carryforward from a taxable year | ||||||
3 | ending prior to December 31, 1986 is an
element of | ||||||
4 | taxable income under paragraph (1) of subsection (e) | ||||||
5 | or
subparagraph (E) of paragraph (2) of subsection | ||||||
6 | (e), the amount by which
addition modifications other | ||||||
7 | than those provided by this subparagraph (E)
exceeded | ||||||
8 | subtraction modifications in such earlier taxable | ||||||
9 | year, with the
following limitations applied in the | ||||||
10 | order that they are listed: | ||||||
11 | (i) the addition modification relating to the | ||||||
12 | net operating loss
carried back or forward to the | ||||||
13 | taxable year from any taxable year ending
prior to | ||||||
14 | December 31, 1986 shall be reduced by the amount | ||||||
15 | of addition
modification under this subparagraph | ||||||
16 | (E) which related to that net operating
loss and | ||||||
17 | which was taken into account in calculating the | ||||||
18 | base income of an
earlier taxable year, and | ||||||
19 | (ii) the addition modification relating to the | ||||||
20 | net operating loss
carried back or forward to the | ||||||
21 | taxable year from any taxable year ending
prior to | ||||||
22 | December 31, 1986 shall not exceed the amount of | ||||||
23 | such carryback or
carryforward; | ||||||
24 | For taxable years in which there is a net | ||||||
25 | operating loss carryback or
carryforward from more | ||||||
26 | than one other taxable year ending prior to December
|
| |||||||
| |||||||
1 | 31, 1986, the addition modification provided in this | ||||||
2 | subparagraph (E) shall
be the sum of the amounts | ||||||
3 | computed independently under the preceding
provisions | ||||||
4 | of this subparagraph (E) for each such taxable year; | ||||||
5 | (E-5) For taxable years ending after December 31, | ||||||
6 | 1997, an
amount equal to any eligible remediation | ||||||
7 | costs that the corporation
deducted in computing | ||||||
8 | adjusted gross income and for which the
corporation | ||||||
9 | claims a credit under subsection (l) of Section 201; | ||||||
10 | (E-10) For taxable years 2001 and thereafter, an | ||||||
11 | amount equal to the
bonus depreciation deduction taken | ||||||
12 | on the taxpayer's federal income tax return for the | ||||||
13 | taxable
year under subsection (k) of Section 168 of | ||||||
14 | the Internal Revenue Code; | ||||||
15 | (E-11) If the taxpayer sells, transfers, abandons, | ||||||
16 | or otherwise disposes of property for which the | ||||||
17 | taxpayer was required in any taxable year to
make an | ||||||
18 | addition modification under subparagraph (E-10), then | ||||||
19 | an amount equal
to the aggregate amount of the | ||||||
20 | deductions taken in all taxable
years under | ||||||
21 | subparagraph (T) with respect to that property. | ||||||
22 | If the taxpayer continues to own property through | ||||||
23 | the last day of the last tax year for which a | ||||||
24 | subtraction is allowed with respect to that property | ||||||
25 | under subparagraph (T) which the taxpayer may claim a | ||||||
26 | depreciation deduction for federal income tax purposes |
| |||||||
| |||||||
1 | and for which the taxpayer was allowed in any taxable | ||||||
2 | year to make a subtraction modification under | ||||||
3 | subparagraph (T), then an amount equal to that | ||||||
4 | subtraction modification.
| ||||||
5 | The taxpayer is required to make the addition | ||||||
6 | modification under this
subparagraph
only once with | ||||||
7 | respect to any one piece of property; | ||||||
8 | (E-12) An amount equal to the amount otherwise | ||||||
9 | allowed as a deduction in computing base income for | ||||||
10 | interest paid, accrued, or incurred, directly or | ||||||
11 | indirectly, (i) for taxable years ending on or after | ||||||
12 | December 31, 2004, to a foreign person who would be a | ||||||
13 | member of the same unitary business group but for the | ||||||
14 | fact the foreign person's business activity outside | ||||||
15 | the United States is 80% or more of the foreign | ||||||
16 | person's total business activity and (ii) for taxable | ||||||
17 | years ending on or after December 31, 2008, to a person | ||||||
18 | who would be a member of the same unitary business | ||||||
19 | group but for the fact that the person is prohibited | ||||||
20 | under Section 1501(a)(27) from being included in the | ||||||
21 | unitary business group because he or she is ordinarily | ||||||
22 | required to apportion business income under different | ||||||
23 | subsections of Section 304. The addition modification | ||||||
24 | required by this subparagraph shall be reduced to the | ||||||
25 | extent that dividends were included in base income of | ||||||
26 | the unitary group for the same taxable year and |
| |||||||
| |||||||
1 | received by the taxpayer or by a member of the | ||||||
2 | taxpayer's unitary business group (including amounts | ||||||
3 | included in gross income pursuant to Sections 951 | ||||||
4 | through 964 of the Internal Revenue Code and amounts | ||||||
5 | included in gross income under Section 78 of the | ||||||
6 | Internal Revenue Code) with respect to the stock of | ||||||
7 | the same person to whom the interest was paid, | ||||||
8 | accrued, or incurred.
| ||||||
9 | This paragraph shall not apply to the following:
| ||||||
10 | (i) an item of interest paid, accrued, or | ||||||
11 | incurred, directly or indirectly, to a person who | ||||||
12 | is subject in a foreign country or state, other | ||||||
13 | than a state which requires mandatory unitary | ||||||
14 | reporting, to a tax on or measured by net income | ||||||
15 | with respect to such interest; or | ||||||
16 | (ii) an item of interest paid, accrued, or | ||||||
17 | incurred, directly or indirectly, to a person if | ||||||
18 | the taxpayer can establish, based on a | ||||||
19 | preponderance of the evidence, both of the | ||||||
20 | following: | ||||||
21 | (a) the person, during the same taxable | ||||||
22 | year, paid, accrued, or incurred, the interest | ||||||
23 | to a person that is not a related member, and | ||||||
24 | (b) the transaction giving rise to the | ||||||
25 | interest expense between the taxpayer and the | ||||||
26 | person did not have as a principal purpose the |
| |||||||
| |||||||
1 | avoidance of Illinois income tax, and is paid | ||||||
2 | pursuant to a contract or agreement that | ||||||
3 | reflects an arm's-length interest rate and | ||||||
4 | terms; or
| ||||||
5 | (iii) the taxpayer can establish, based on | ||||||
6 | clear and convincing evidence, that the interest | ||||||
7 | paid, accrued, or incurred relates to a contract | ||||||
8 | or agreement entered into at arm's-length rates | ||||||
9 | and terms and the principal purpose for the | ||||||
10 | payment is not federal or Illinois tax avoidance; | ||||||
11 | or
| ||||||
12 | (iv) an item of interest paid, accrued, or | ||||||
13 | incurred, directly or indirectly, to a person if | ||||||
14 | the taxpayer establishes by clear and convincing | ||||||
15 | evidence that the adjustments are unreasonable; or | ||||||
16 | if the taxpayer and the Director agree in writing | ||||||
17 | to the application or use of an alternative method | ||||||
18 | of apportionment under Section 304(f).
| ||||||
19 | Nothing in this subsection shall preclude the | ||||||
20 | Director from making any other adjustment | ||||||
21 | otherwise allowed under Section 404 of this Act | ||||||
22 | for any tax year beginning after the effective | ||||||
23 | date of this amendment provided such adjustment is | ||||||
24 | made pursuant to regulation adopted by the | ||||||
25 | Department and such regulations provide methods | ||||||
26 | and standards by which the Department will utilize |
| |||||||
| |||||||
1 | its authority under Section 404 of this Act;
| ||||||
2 | (E-13) An amount equal to the amount of intangible | ||||||
3 | expenses and costs otherwise allowed as a deduction in | ||||||
4 | computing base income, and that were paid, accrued, or | ||||||
5 | incurred, directly or indirectly, (i) for taxable | ||||||
6 | years ending on or after December 31, 2004, to a | ||||||
7 | foreign person who would be a member of the same | ||||||
8 | unitary business group but for the fact that the | ||||||
9 | foreign person's business activity outside the United | ||||||
10 | States is 80% or more of that person's total business | ||||||
11 | activity and (ii) for taxable years ending on or after | ||||||
12 | December 31, 2008, to a person who would be a member of | ||||||
13 | the same unitary business group but for the fact that | ||||||
14 | the person is prohibited under Section 1501(a)(27) | ||||||
15 | from being included in the unitary business group | ||||||
16 | because he or she is ordinarily required to apportion | ||||||
17 | business income under different subsections of Section | ||||||
18 | 304. The addition modification required by this | ||||||
19 | subparagraph shall be reduced to the extent that | ||||||
20 | dividends were included in base income of the unitary | ||||||
21 | group for the same taxable year and received by the | ||||||
22 | taxpayer or by a member of the taxpayer's unitary | ||||||
23 | business group (including amounts included in gross | ||||||
24 | income pursuant to Sections 951 through 964 of the | ||||||
25 | Internal Revenue Code and amounts included in gross | ||||||
26 | income under Section 78 of the Internal Revenue Code) |
| |||||||
| |||||||
1 | with respect to the stock of the same person to whom | ||||||
2 | the intangible expenses and costs were directly or | ||||||
3 | indirectly paid, incurred, or accrued. The preceding | ||||||
4 | sentence shall not apply to the extent that the same | ||||||
5 | dividends caused a reduction to the addition | ||||||
6 | modification required under Section 203(b)(2)(E-12) of | ||||||
7 | this Act.
As used in this subparagraph, the term | ||||||
8 | "intangible expenses and costs" includes (1) expenses, | ||||||
9 | losses, and costs for, or related to, the direct or | ||||||
10 | indirect acquisition, use, maintenance or management, | ||||||
11 | ownership, sale, exchange, or any other disposition of | ||||||
12 | intangible property; (2) losses incurred, directly or | ||||||
13 | indirectly, from factoring transactions or discounting | ||||||
14 | transactions; (3) royalty, patent, technical, and | ||||||
15 | copyright fees; (4) licensing fees; and (5) other | ||||||
16 | similar expenses and costs.
For purposes of this | ||||||
17 | subparagraph, "intangible property" includes patents, | ||||||
18 | patent applications, trade names, trademarks, service | ||||||
19 | marks, copyrights, mask works, trade secrets, and | ||||||
20 | similar types of intangible assets. | ||||||
21 | This paragraph shall not apply to the following: | ||||||
22 | (i) any item of intangible expenses or costs | ||||||
23 | paid, accrued, or incurred, directly or | ||||||
24 | indirectly, from a transaction with a person who | ||||||
25 | is subject in a foreign country or state, other | ||||||
26 | than a state which requires mandatory unitary |
| |||||||
| |||||||
1 | reporting, to a tax on or measured by net income | ||||||
2 | with respect to such item; or | ||||||
3 | (ii) any item of intangible expense or cost | ||||||
4 | paid, accrued, or incurred, directly or | ||||||
5 | indirectly, if the taxpayer can establish, based | ||||||
6 | on a preponderance of the evidence, both of the | ||||||
7 | following: | ||||||
8 | (a) the person during the same taxable | ||||||
9 | year paid, accrued, or incurred, the | ||||||
10 | intangible expense or cost to a person that is | ||||||
11 | not a related member, and | ||||||
12 | (b) the transaction giving rise to the | ||||||
13 | intangible expense or cost between the | ||||||
14 | taxpayer and the person did not have as a | ||||||
15 | principal purpose the avoidance of Illinois | ||||||
16 | income tax, and is paid pursuant to a contract | ||||||
17 | or agreement that reflects arm's-length terms; | ||||||
18 | or | ||||||
19 | (iii) any item of intangible expense or cost | ||||||
20 | paid, accrued, or incurred, directly or | ||||||
21 | indirectly, from a transaction with a person if | ||||||
22 | the taxpayer establishes by clear and convincing | ||||||
23 | evidence, that the adjustments are unreasonable; | ||||||
24 | or if the taxpayer and the Director agree in | ||||||
25 | writing to the application or use of an | ||||||
26 | alternative method of apportionment under Section |
| |||||||
| |||||||
1 | 304(f);
| ||||||
2 | Nothing in this subsection shall preclude the | ||||||
3 | Director from making any other adjustment | ||||||
4 | otherwise allowed under Section 404 of this Act | ||||||
5 | for any tax year beginning after the effective | ||||||
6 | date of this amendment provided such adjustment is | ||||||
7 | made pursuant to regulation adopted by the | ||||||
8 | Department and such regulations provide methods | ||||||
9 | and standards by which the Department will utilize | ||||||
10 | its authority under Section 404 of this Act;
| ||||||
11 | (E-14) For taxable years ending on or after | ||||||
12 | December 31, 2008, an amount equal to the amount of | ||||||
13 | insurance premium expenses and costs otherwise allowed | ||||||
14 | as a deduction in computing base income, and that were | ||||||
15 | paid, accrued, or incurred, directly or indirectly, to | ||||||
16 | a person who would be a member of the same unitary | ||||||
17 | business group but for the fact that the person is | ||||||
18 | prohibited under Section 1501(a)(27) from being | ||||||
19 | included in the unitary business group because he or | ||||||
20 | she is ordinarily required to apportion business | ||||||
21 | income under different subsections of Section 304. The | ||||||
22 | addition modification required by this subparagraph | ||||||
23 | shall be reduced to the extent that dividends were | ||||||
24 | included in base income of the unitary group for the | ||||||
25 | same taxable year and received by the taxpayer or by a | ||||||
26 | member of the taxpayer's unitary business group |
| |||||||
| |||||||
1 | (including amounts included in gross income under | ||||||
2 | Sections 951 through 964 of the Internal Revenue Code | ||||||
3 | and amounts included in gross income under Section 78 | ||||||
4 | of the Internal Revenue Code) with respect to the | ||||||
5 | stock of the same person to whom the premiums and costs | ||||||
6 | were directly or indirectly paid, incurred, or | ||||||
7 | accrued. The preceding sentence does not apply to the | ||||||
8 | extent that the same dividends caused a reduction to | ||||||
9 | the addition modification required under Section | ||||||
10 | 203(b)(2)(E-12) or Section 203(b)(2)(E-13) of this | ||||||
11 | Act;
| ||||||
12 | (E-15) For taxable years beginning after December | ||||||
13 | 31, 2008, any deduction for dividends paid by a | ||||||
14 | captive real estate investment trust that is allowed | ||||||
15 | to a real estate investment trust under Section | ||||||
16 | 857(b)(2)(B) of the Internal Revenue Code for | ||||||
17 | dividends paid; | ||||||
18 | (E-16) An amount equal to the credit allowable to | ||||||
19 | the taxpayer under Section 218(a) of this Act, | ||||||
20 | determined without regard to Section 218(c) of this | ||||||
21 | Act; | ||||||
22 | (E-17) For taxable years ending on or after | ||||||
23 | December 31, 2017, an amount equal to the deduction | ||||||
24 | allowed under Section 199 of the Internal Revenue Code | ||||||
25 | for the taxable year; | ||||||
26 | (E-18) for taxable years beginning after December |
| |||||||
| |||||||
1 | 31, 2018, an amount equal to the deduction allowed | ||||||
2 | under Section 250(a)(1)(A) of the Internal Revenue | ||||||
3 | Code for the taxable year ; . | ||||||
4 | (E-19) for taxable years ending on or after June | ||||||
5 | 30, 2021, an amount equal to the deduction allowed | ||||||
6 | under Section 250(a)(1)(B)(i) of the Internal Revenue | ||||||
7 | Code for the taxable year; | ||||||
8 | (E-20) for taxable years ending on or after June | ||||||
9 | 30, 2021, an amount equal to the deduction allowed | ||||||
10 | under Sections 243(e) and 245A(a) of the Internal | ||||||
11 | Revenue Code for the taxable year. | ||||||
12 | and by deducting from the total so obtained the sum of the | ||||||
13 | following
amounts: | ||||||
14 | (F) An amount equal to the amount of any tax | ||||||
15 | imposed by this Act
which was refunded to the taxpayer | ||||||
16 | and included in such total for the
taxable year; | ||||||
17 | (G) An amount equal to any amount included in such | ||||||
18 | total under
Section 78 of the Internal Revenue Code; | ||||||
19 | (H) In the case of a regulated investment company, | ||||||
20 | an amount equal
to the amount of exempt interest | ||||||
21 | dividends as defined in subsection (b)(5) of Section | ||||||
22 | 852 of the Internal Revenue Code, paid to shareholders
| ||||||
23 | for the taxable year; | ||||||
24 | (I) With the exception of any amounts subtracted | ||||||
25 | under subparagraph
(J),
an amount equal to the sum of | ||||||
26 | all amounts disallowed as
deductions by (i) Sections |
| |||||||
| |||||||
1 | 171(a)(2) , and 265(a)(2) and amounts disallowed as
| ||||||
2 | interest expense by Section 291(a)(3) of the Internal | ||||||
3 | Revenue Code, and all amounts of expenses allocable to | ||||||
4 | interest and
disallowed as deductions by Section | ||||||
5 | 265(a)(1) of the Internal Revenue Code;
and (ii) for | ||||||
6 | taxable years
ending on or after August 13, 1999, | ||||||
7 | Sections
171(a)(2), 265,
280C, 291(a)(3), and | ||||||
8 | 832(b)(5)(B)(i) of the Internal Revenue Code, plus, | ||||||
9 | for tax years ending on or after December 31, 2011, | ||||||
10 | amounts disallowed as deductions by Section 45G(e)(3) | ||||||
11 | of the Internal Revenue Code and, for taxable years | ||||||
12 | ending on or after December 31, 2008, any amount | ||||||
13 | included in gross income under Section 87 of the | ||||||
14 | Internal Revenue Code and the policyholders' share of | ||||||
15 | tax-exempt interest of a life insurance company under | ||||||
16 | Section 807(a)(2)(B) of the Internal Revenue Code (in | ||||||
17 | the case of a life insurance company with gross income | ||||||
18 | from a decrease in reserves for the tax year) or | ||||||
19 | Section 807(b)(1)(B) of the Internal Revenue Code (in | ||||||
20 | the case of a life insurance company allowed a | ||||||
21 | deduction for an increase in reserves for the tax | ||||||
22 | year); the
provisions of this
subparagraph are exempt | ||||||
23 | from the provisions of Section 250; | ||||||
24 | (J) An amount equal to all amounts included in | ||||||
25 | such total which are
exempt from taxation by this | ||||||
26 | State either by reason of its statutes or
Constitution
|
| |||||||
| |||||||
1 | or by reason of the Constitution, treaties or statutes | ||||||
2 | of the United States;
provided that, in the case of any | ||||||
3 | statute of this State that exempts income
derived from | ||||||
4 | bonds or other obligations from the tax imposed under | ||||||
5 | this Act,
the amount exempted shall be the interest | ||||||
6 | net of bond premium amortization; | ||||||
7 | (K) An amount equal to those dividends included in | ||||||
8 | such total
which were paid by a corporation which | ||||||
9 | conducts
business operations in a River Edge | ||||||
10 | Redevelopment Zone or zones created under the River | ||||||
11 | Edge Redevelopment Zone Act and conducts substantially | ||||||
12 | all of its
operations in a River Edge Redevelopment | ||||||
13 | Zone or zones. This subparagraph (K) is exempt from | ||||||
14 | the provisions of Section 250; | ||||||
15 | (L) An amount equal to those dividends included in | ||||||
16 | such total that
were paid by a corporation that | ||||||
17 | conducts business operations in a federally
designated | ||||||
18 | Foreign Trade Zone or Sub-Zone and that is designated | ||||||
19 | a High Impact
Business located in Illinois; provided | ||||||
20 | that dividends eligible for the
deduction provided in | ||||||
21 | subparagraph (K) of paragraph 2 of this subsection
| ||||||
22 | shall not be eligible for the deduction provided under | ||||||
23 | this subparagraph
(L); | ||||||
24 | (M) For any taxpayer that is a financial | ||||||
25 | organization within the meaning
of Section 304(c) of | ||||||
26 | this Act, an amount included in such total as interest
|
| |||||||
| |||||||
1 | income from a loan or loans made by such taxpayer to a | ||||||
2 | borrower, to the extent
that such a loan is secured by | ||||||
3 | property which is eligible for the River Edge | ||||||
4 | Redevelopment Zone Investment Credit. To determine the | ||||||
5 | portion of a loan or loans that is
secured by property | ||||||
6 | eligible for a Section 201(f) investment
credit to the | ||||||
7 | borrower, the entire principal amount of the loan or | ||||||
8 | loans
between the taxpayer and the borrower should be | ||||||
9 | divided into the basis of the
Section 201(f) | ||||||
10 | investment credit property which secures the
loan or | ||||||
11 | loans, using for this purpose the original basis of | ||||||
12 | such property on
the date that it was placed in service | ||||||
13 | in the River Edge Redevelopment Zone. The subtraction | ||||||
14 | modification available to the taxpayer in any
year | ||||||
15 | under this subsection shall be that portion of the | ||||||
16 | total interest paid
by the borrower with respect to | ||||||
17 | such loan attributable to the eligible
property as | ||||||
18 | calculated under the previous sentence. This | ||||||
19 | subparagraph (M) is exempt from the provisions of | ||||||
20 | Section 250; | ||||||
21 | (M-1) For any taxpayer that is a financial | ||||||
22 | organization within the
meaning of Section 304(c) of | ||||||
23 | this Act, an amount included in such total as
interest | ||||||
24 | income from a loan or loans made by such taxpayer to a | ||||||
25 | borrower,
to the extent that such a loan is secured by | ||||||
26 | property which is eligible for
the High Impact |
| |||||||
| |||||||
1 | Business Investment Credit. To determine the portion | ||||||
2 | of a
loan or loans that is secured by property eligible | ||||||
3 | for a Section 201(h) investment credit to the | ||||||
4 | borrower, the entire principal amount of
the loan or | ||||||
5 | loans between the taxpayer and the borrower should be | ||||||
6 | divided into
the basis of the Section 201(h) | ||||||
7 | investment credit property which
secures the loan or | ||||||
8 | loans, using for this purpose the original basis of | ||||||
9 | such
property on the date that it was placed in service | ||||||
10 | in a federally designated
Foreign Trade Zone or | ||||||
11 | Sub-Zone located in Illinois. No taxpayer that is
| ||||||
12 | eligible for the deduction provided in subparagraph | ||||||
13 | (M) of paragraph (2) of
this subsection shall be | ||||||
14 | eligible for the deduction provided under this
| ||||||
15 | subparagraph (M-1). The subtraction modification | ||||||
16 | available to taxpayers in
any year under this | ||||||
17 | subsection shall be that portion of the total interest
| ||||||
18 | paid by the borrower with respect to such loan | ||||||
19 | attributable to the eligible
property as calculated | ||||||
20 | under the previous sentence; | ||||||
21 | (N) Two times any contribution made during the | ||||||
22 | taxable year to a
designated zone organization to the | ||||||
23 | extent that the contribution (i)
qualifies as a | ||||||
24 | charitable contribution under subsection (c) of | ||||||
25 | Section 170
of the Internal Revenue Code and (ii) | ||||||
26 | must, by its terms, be used for a
project approved by |
| |||||||
| |||||||
1 | the Department of Commerce and Economic Opportunity | ||||||
2 | under Section 11 of the Illinois Enterprise Zone Act | ||||||
3 | or under Section 10-10 of the River Edge Redevelopment | ||||||
4 | Zone Act. This subparagraph (N) is exempt from the | ||||||
5 | provisions of Section 250; | ||||||
6 | (O) An amount equal to: (i) 85% for taxable years | ||||||
7 | ending on or before
December 31, 1992, or, a | ||||||
8 | percentage equal to the percentage allowable under
| ||||||
9 | Section 243(a)(1) of the Internal Revenue Code of 1986 | ||||||
10 | for taxable years ending
after December 31, 1992, of | ||||||
11 | the amount by which dividends included in taxable
| ||||||
12 | income and received from a corporation that is not | ||||||
13 | created or organized under
the laws of the United | ||||||
14 | States or any state or political subdivision thereof,
| ||||||
15 | including, for taxable years ending on or after | ||||||
16 | December 31, 1988, dividends
received or deemed | ||||||
17 | received or paid or deemed paid under Sections 951 | ||||||
18 | through
965 of the Internal Revenue Code, exceed the | ||||||
19 | amount of the modification
provided under subparagraph | ||||||
20 | (G) of paragraph (2) of this subsection (b) which
is | ||||||
21 | related to such dividends, and including, for taxable | ||||||
22 | years ending on or after December 31, 2008, dividends | ||||||
23 | received from a captive real estate investment trust; | ||||||
24 | plus (ii) 100% of the amount by which dividends,
| ||||||
25 | included in taxable income and received, including, | ||||||
26 | for taxable years ending on
or after December 31, |
| |||||||
| |||||||
1 | 1988, dividends received or deemed received or paid or
| ||||||
2 | deemed paid under Sections 951 through 964 of the | ||||||
3 | Internal Revenue Code and including, for taxable years | ||||||
4 | ending on or after December 31, 2008, dividends | ||||||
5 | received from a captive real estate investment trust, | ||||||
6 | from
any such corporation specified in clause (i) that | ||||||
7 | would but for the provisions
of Section 1504(b)(3) of | ||||||
8 | the Internal Revenue Code be treated as a member of
the | ||||||
9 | affiliated group which includes the dividend | ||||||
10 | recipient, exceed the amount
of the modification | ||||||
11 | provided under subparagraph (G) of paragraph (2) of | ||||||
12 | this
subsection (b) which is related to such | ||||||
13 | dividends. For taxable years ending on or after June | ||||||
14 | 30, 2021, (i) for purposes of this subparagraph, the | ||||||
15 | term "dividend" does not include any amount treated as | ||||||
16 | a dividend under Section 1248 of the Internal Revenue | ||||||
17 | Code, and (ii) this subparagraph shall not apply to | ||||||
18 | dividends for which a deduction is allowed under | ||||||
19 | Section 245(a) of the Internal Revenue Code. This | ||||||
20 | subparagraph (O) is exempt from the provisions of | ||||||
21 | Section 250 of this Act; | ||||||
22 | (P) An amount equal to any contribution made to a | ||||||
23 | job training project
established pursuant to the Tax | ||||||
24 | Increment Allocation Redevelopment Act; | ||||||
25 | (Q) An amount equal to the amount of the deduction | ||||||
26 | used to compute the
federal income tax credit for |
| |||||||
| |||||||
1 | restoration of substantial amounts held under
claim of | ||||||
2 | right for the taxable year pursuant to Section 1341 of | ||||||
3 | the
Internal Revenue Code; | ||||||
4 | (R) On and after July 20, 1999, in the case of an | ||||||
5 | attorney-in-fact with respect to whom an
interinsurer | ||||||
6 | or a reciprocal insurer has made the election under | ||||||
7 | Section 835 of
the Internal Revenue Code, 26 U.S.C. | ||||||
8 | 835, an amount equal to the excess, if
any, of the | ||||||
9 | amounts paid or incurred by that interinsurer or | ||||||
10 | reciprocal insurer
in the taxable year to the | ||||||
11 | attorney-in-fact over the deduction allowed to that
| ||||||
12 | interinsurer or reciprocal insurer with respect to the | ||||||
13 | attorney-in-fact under
Section 835(b) of the Internal | ||||||
14 | Revenue Code for the taxable year; the provisions of | ||||||
15 | this subparagraph are exempt from the provisions of | ||||||
16 | Section 250; | ||||||
17 | (S) For taxable years ending on or after December | ||||||
18 | 31, 1997, in the
case of a Subchapter
S corporation, an | ||||||
19 | amount equal to all amounts of income allocable to a
| ||||||
20 | shareholder subject to the Personal Property Tax | ||||||
21 | Replacement Income Tax imposed
by subsections (c) and | ||||||
22 | (d) of Section 201 of this Act, including amounts
| ||||||
23 | allocable to organizations exempt from federal income | ||||||
24 | tax by reason of Section
501(a) of the Internal | ||||||
25 | Revenue Code. This subparagraph (S) is exempt from
the | ||||||
26 | provisions of Section 250; |
| |||||||
| |||||||
1 | (T) For taxable years 2001 and thereafter, for the | ||||||
2 | taxable year in
which the bonus depreciation deduction
| ||||||
3 | is taken on the taxpayer's federal income tax return | ||||||
4 | under
subsection (k) of Section 168 of the Internal | ||||||
5 | Revenue Code and for each
applicable taxable year | ||||||
6 | thereafter, an amount equal to "x", where: | ||||||
7 | (1) "y" equals the amount of the depreciation | ||||||
8 | deduction taken for the
taxable year
on the | ||||||
9 | taxpayer's federal income tax return on property | ||||||
10 | for which the bonus
depreciation deduction
was | ||||||
11 | taken in any year under subsection (k) of Section | ||||||
12 | 168 of the Internal
Revenue Code, but not | ||||||
13 | including the bonus depreciation deduction; | ||||||
14 | (2) for taxable years ending on or before | ||||||
15 | December 31, 2005, "x" equals "y" multiplied by 30 | ||||||
16 | and then divided by 70 (or "y"
multiplied by | ||||||
17 | 0.429); and | ||||||
18 | (3) for taxable years ending after December | ||||||
19 | 31, 2005: | ||||||
20 | (i) for property on which a bonus | ||||||
21 | depreciation deduction of 30% of the adjusted | ||||||
22 | basis was taken, "x" equals "y" multiplied by | ||||||
23 | 30 and then divided by 70 (or "y"
multiplied | ||||||
24 | by 0.429); and | ||||||
25 | (ii) for property on which a bonus | ||||||
26 | depreciation deduction of 50% of the adjusted |
| |||||||
| |||||||
1 | basis was taken, "x" equals "y" multiplied by | ||||||
2 | 1.0 ; . | ||||||
3 | (iii) for property on which a bonus | ||||||
4 | depreciation deduction of 100% of the adjusted | ||||||
5 | basis was taken in a taxable year ending on or | ||||||
6 | after December 31, 2021, "x" equals the | ||||||
7 | depreciation deduction that would be allowed | ||||||
8 | on that property if the taxpayer had made the | ||||||
9 | election under Section 168(k)(7) of the | ||||||
10 | Internal Revenue Code to not claim bonus | ||||||
11 | deprecation on that property; and | ||||||
12 | (iv) for property on which a bonus | ||||||
13 | depreciation deduction of a percentage other | ||||||
14 | than 30%, 50% or 100% of the adjusted basis | ||||||
15 | was taken in a taxable year ending on or after | ||||||
16 | December 31, 2021, "x" equals "y" multiplied | ||||||
17 | by 100 times the percentage bonus depreciation | ||||||
18 | on the property (that is, 100(bonus%)) and | ||||||
19 | then divided by 100 times 1 minus the | ||||||
20 | percentage bonus depreciation on the property | ||||||
21 | (that is, 100(1–bonus%)). | ||||||
22 | The aggregate amount deducted under this | ||||||
23 | subparagraph in all taxable
years for any one piece of | ||||||
24 | property may not exceed the amount of the bonus
| ||||||
25 | depreciation deduction
taken on that property on the | ||||||
26 | taxpayer's federal income tax return under
subsection |
| |||||||
| |||||||
1 | (k) of Section 168 of the Internal Revenue Code. This | ||||||
2 | subparagraph (T) is exempt from the provisions of | ||||||
3 | Section 250; | ||||||
4 | (U) If the taxpayer sells, transfers, abandons, or | ||||||
5 | otherwise disposes of
property for which the taxpayer | ||||||
6 | was required in any taxable year to make an
addition | ||||||
7 | modification under subparagraph (E-10), then an amount | ||||||
8 | equal to that
addition modification. | ||||||
9 | If the taxpayer continues to own property through | ||||||
10 | the last day of the last tax year for which a | ||||||
11 | subtraction is allowed with respect to that property | ||||||
12 | under subparagraph (T) the taxpayer may claim a | ||||||
13 | depreciation deduction for federal income tax purposes | ||||||
14 | and for which the taxpayer was required in any taxable | ||||||
15 | year to make an addition modification under | ||||||
16 | subparagraph (E-10), then an amount equal to that | ||||||
17 | addition modification.
| ||||||
18 | The taxpayer is allowed to take the deduction | ||||||
19 | under this subparagraph
only once with respect to any | ||||||
20 | one piece of property. | ||||||
21 | This subparagraph (U) is exempt from the | ||||||
22 | provisions of Section 250; | ||||||
23 | (V) The amount of: (i) any interest income (net of | ||||||
24 | the deductions allocable thereto) taken into account | ||||||
25 | for the taxable year with respect to a transaction | ||||||
26 | with a taxpayer that is required to make an addition |
| |||||||
| |||||||
1 | modification with respect to such transaction under | ||||||
2 | Section 203(a)(2)(D-17), 203(b)(2)(E-12), | ||||||
3 | 203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed | ||||||
4 | the amount of such addition modification,
(ii) any | ||||||
5 | income from intangible property (net of the deductions | ||||||
6 | allocable thereto) taken into account for the taxable | ||||||
7 | year with respect to a transaction with a taxpayer | ||||||
8 | that is required to make an addition modification with | ||||||
9 | respect to such transaction under Section | ||||||
10 | 203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or | ||||||
11 | 203(d)(2)(D-8), but not to exceed the amount of such | ||||||
12 | addition modification, and (iii) any insurance premium | ||||||
13 | income (net of deductions allocable thereto) taken | ||||||
14 | into account for the taxable year with respect to a | ||||||
15 | transaction with a taxpayer that is required to make | ||||||
16 | an addition modification with respect to such | ||||||
17 | transaction under Section 203(a)(2)(D-19), Section | ||||||
18 | 203(b)(2)(E-14), Section 203(c)(2)(G-14), or Section | ||||||
19 | 203(d)(2)(D-9), but not to exceed the amount of that | ||||||
20 | addition modification. This subparagraph (V) is exempt | ||||||
21 | from the provisions of Section 250;
| ||||||
22 | (W) An amount equal to the interest income taken | ||||||
23 | into account for the taxable year (net of the | ||||||
24 | deductions allocable thereto) with respect to | ||||||
25 | transactions with (i) a foreign person who would be a | ||||||
26 | member of the taxpayer's unitary business group but |
| |||||||
| |||||||
1 | for the fact that the foreign person's business | ||||||
2 | activity outside the United States is 80% or more of | ||||||
3 | that person's total business activity and (ii) for | ||||||
4 | taxable years ending on or after December 31, 2008, to | ||||||
5 | a person who would be a member of the same unitary | ||||||
6 | business group but for the fact that the person is | ||||||
7 | prohibited under Section 1501(a)(27) from being | ||||||
8 | included in the unitary business group because he or | ||||||
9 | she is ordinarily required to apportion business | ||||||
10 | income under different subsections of Section 304, but | ||||||
11 | not to exceed the addition modification required to be | ||||||
12 | made for the same taxable year under Section | ||||||
13 | 203(b)(2)(E-12) for interest paid, accrued, or | ||||||
14 | incurred, directly or indirectly, to the same person. | ||||||
15 | This subparagraph (W) is exempt from the provisions of | ||||||
16 | Section 250;
| ||||||
17 | (X) An amount equal to the income from intangible | ||||||
18 | property taken into account for the taxable year (net | ||||||
19 | of the deductions allocable thereto) with respect to | ||||||
20 | transactions with (i) a foreign person who would be a | ||||||
21 | member of the taxpayer's unitary business group but | ||||||
22 | for the fact that the foreign person's business | ||||||
23 | activity outside the United States is 80% or more of | ||||||
24 | that person's total business activity and (ii) for | ||||||
25 | taxable years ending on or after December 31, 2008, to | ||||||
26 | a person who would be a member of the same unitary |
| |||||||
| |||||||
1 | business group but for the fact that the person is | ||||||
2 | prohibited under Section 1501(a)(27) from being | ||||||
3 | included in the unitary business group because he or | ||||||
4 | she is ordinarily required to apportion business | ||||||
5 | income under different subsections of Section 304, but | ||||||
6 | not to exceed the addition modification required to be | ||||||
7 | made for the same taxable year under Section | ||||||
8 | 203(b)(2)(E-13) for intangible expenses and costs | ||||||
9 | paid, accrued, or incurred, directly or indirectly, to | ||||||
10 | the same foreign person. This subparagraph (X) is | ||||||
11 | exempt from the provisions of Section 250;
| ||||||
12 | (Y) For taxable years ending on or after December | ||||||
13 | 31, 2011, in the case of a taxpayer who was required to | ||||||
14 | add back any insurance premiums under Section | ||||||
15 | 203(b)(2)(E-14), such taxpayer may elect to subtract | ||||||
16 | that part of a reimbursement received from the | ||||||
17 | insurance company equal to the amount of the expense | ||||||
18 | or loss (including expenses incurred by the insurance | ||||||
19 | company) that would have been taken into account as a | ||||||
20 | deduction for federal income tax purposes if the | ||||||
21 | expense or loss had been uninsured. If a taxpayer | ||||||
22 | makes the election provided for by this subparagraph | ||||||
23 | (Y), the insurer to which the premiums were paid must | ||||||
24 | add back to income the amount subtracted by the | ||||||
25 | taxpayer pursuant to this subparagraph (Y). This | ||||||
26 | subparagraph (Y) is exempt from the provisions of |
| |||||||
| |||||||
1 | Section 250; and | ||||||
2 | (Z) The difference between the nondeductible | ||||||
3 | controlled foreign corporation dividends under Section | ||||||
4 | 965(e)(3) of the Internal Revenue Code over the | ||||||
5 | taxable income of the taxpayer, computed without | ||||||
6 | regard to Section 965(e)(2)(A) of the Internal Revenue | ||||||
7 | Code, and without regard to any net operating loss | ||||||
8 | deduction. This subparagraph (Z) is exempt from the | ||||||
9 | provisions of Section 250. | ||||||
10 | (3) Special rule. For purposes of paragraph (2)(A), | ||||||
11 | "gross income"
in the case of a life insurance company, | ||||||
12 | for tax years ending on and after
December 31, 1994,
and | ||||||
13 | prior to December 31, 2011, shall mean the gross | ||||||
14 | investment income for the taxable year and, for tax years | ||||||
15 | ending on or after December 31, 2011, shall mean all | ||||||
16 | amounts included in life insurance gross income under | ||||||
17 | Section 803(a)(3) of the Internal Revenue Code. | ||||||
18 | (c) Trusts and estates. | ||||||
19 | (1) In general. In the case of a trust or estate, base | ||||||
20 | income means
an amount equal to the taxpayer's taxable | ||||||
21 | income for the taxable year as
modified by paragraph (2). | ||||||
22 | (2) Modifications. Subject to the provisions of | ||||||
23 | paragraph (3), the
taxable income referred to in paragraph | ||||||
24 | (1) shall be modified by adding
thereto the sum of the | ||||||
25 | following amounts: |
| |||||||
| |||||||
1 | (A) An amount equal to all amounts paid or accrued | ||||||
2 | to the taxpayer
as interest or dividends during the | ||||||
3 | taxable year to the extent excluded
from gross income | ||||||
4 | in the computation of taxable income; | ||||||
5 | (B) In the case of (i) an estate, $600; (ii) a | ||||||
6 | trust which, under
its governing instrument, is | ||||||
7 | required to distribute all of its income
currently, | ||||||
8 | $300; and (iii) any other trust, $100, but in each such | ||||||
9 | case,
only to the extent such amount was deducted in | ||||||
10 | the computation of
taxable income; | ||||||
11 | (C) An amount equal to the amount of tax imposed by | ||||||
12 | this Act to the
extent deducted from gross income in | ||||||
13 | the computation of taxable income
for the taxable | ||||||
14 | year; | ||||||
15 | (D) The amount of any net operating loss deduction | ||||||
16 | taken in arriving at
taxable income, other than a net | ||||||
17 | operating loss carried forward from a
taxable year | ||||||
18 | ending prior to December 31, 1986; | ||||||
19 | (E) For taxable years in which a net operating | ||||||
20 | loss carryback or
carryforward from a taxable year | ||||||
21 | ending prior to December 31, 1986 is an
element of | ||||||
22 | taxable income under paragraph (1) of subsection (e) | ||||||
23 | or subparagraph
(E) of paragraph (2) of subsection | ||||||
24 | (e), the amount by which addition
modifications other | ||||||
25 | than those provided by this subparagraph (E) exceeded
| ||||||
26 | subtraction modifications in such taxable year, with |
| |||||||
| |||||||
1 | the following limitations
applied in the order that | ||||||
2 | they are listed: | ||||||
3 | (i) the addition modification relating to the | ||||||
4 | net operating loss
carried back or forward to the | ||||||
5 | taxable year from any taxable year ending
prior to | ||||||
6 | December 31, 1986 shall be reduced by the amount | ||||||
7 | of addition
modification under this subparagraph | ||||||
8 | (E) which related to that net
operating loss and | ||||||
9 | which was taken into account in calculating the | ||||||
10 | base
income of an earlier taxable year, and | ||||||
11 | (ii) the addition modification relating to the | ||||||
12 | net operating loss
carried back or forward to the | ||||||
13 | taxable year from any taxable year ending
prior to | ||||||
14 | December 31, 1986 shall not exceed the amount of | ||||||
15 | such carryback or
carryforward; | ||||||
16 | For taxable years in which there is a net | ||||||
17 | operating loss carryback or
carryforward from more | ||||||
18 | than one other taxable year ending prior to December
| ||||||
19 | 31, 1986, the addition modification provided in this | ||||||
20 | subparagraph (E) shall
be the sum of the amounts | ||||||
21 | computed independently under the preceding
provisions | ||||||
22 | of this subparagraph (E) for each such taxable year; | ||||||
23 | (F) For taxable years ending on or after January | ||||||
24 | 1, 1989, an amount
equal to the tax deducted pursuant | ||||||
25 | to Section 164 of the Internal Revenue
Code if the | ||||||
26 | trust or estate is claiming the same tax for purposes |
| |||||||
| |||||||
1 | of the
Illinois foreign tax credit under Section 601 | ||||||
2 | of this Act; | ||||||
3 | (G) An amount equal to the amount of the capital | ||||||
4 | gain deduction
allowable under the Internal Revenue | ||||||
5 | Code, to the extent deducted from
gross income in the | ||||||
6 | computation of taxable income; | ||||||
7 | (G-5) For taxable years ending after December 31, | ||||||
8 | 1997, an
amount equal to any eligible remediation | ||||||
9 | costs that the trust or estate
deducted in computing | ||||||
10 | adjusted gross income and for which the trust
or | ||||||
11 | estate claims a credit under subsection (l) of Section | ||||||
12 | 201; | ||||||
13 | (G-10) For taxable years 2001 and thereafter, an | ||||||
14 | amount equal to the
bonus depreciation deduction taken | ||||||
15 | on the taxpayer's federal income tax return for the | ||||||
16 | taxable
year under subsection (k) of Section 168 of | ||||||
17 | the Internal Revenue Code; and | ||||||
18 | (G-11) If the taxpayer sells, transfers, abandons, | ||||||
19 | or otherwise disposes of property for which the | ||||||
20 | taxpayer was required in any taxable year to
make an | ||||||
21 | addition modification under subparagraph (G-10), then | ||||||
22 | an amount equal
to the aggregate amount of the | ||||||
23 | deductions taken in all taxable
years under | ||||||
24 | subparagraph (R) with respect to that property. | ||||||
25 | If the taxpayer continues to own property through | ||||||
26 | the last day of the last tax year for which a |
| |||||||
| |||||||
1 | subtraction is allowed with respect to that property | ||||||
2 | under subparagraph (R) the taxpayer may claim a | ||||||
3 | depreciation deduction for federal income tax purposes | ||||||
4 | and for which the taxpayer was allowed in any taxable | ||||||
5 | year to make a subtraction modification under | ||||||
6 | subparagraph (R), then an amount equal to that | ||||||
7 | subtraction modification.
| ||||||
8 | The taxpayer is required to make the addition | ||||||
9 | modification under this
subparagraph
only once with | ||||||
10 | respect to any one piece of property; | ||||||
11 | (G-12) An amount equal to the amount otherwise | ||||||
12 | allowed as a deduction in computing base income for | ||||||
13 | interest paid, accrued, or incurred, directly or | ||||||
14 | indirectly, (i) for taxable years ending on or after | ||||||
15 | December 31, 2004, to a foreign person who would be a | ||||||
16 | member of the same unitary business group but for the | ||||||
17 | fact that the foreign person's business activity | ||||||
18 | outside the United States is 80% or more of the foreign | ||||||
19 | person's total business activity and (ii) for taxable | ||||||
20 | years ending on or after December 31, 2008, to a person | ||||||
21 | who would be a member of the same unitary business | ||||||
22 | group but for the fact that the person is prohibited | ||||||
23 | under Section 1501(a)(27) from being included in the | ||||||
24 | unitary business group because he or she is ordinarily | ||||||
25 | required to apportion business income under different | ||||||
26 | subsections of Section 304. The addition modification |
| |||||||
| |||||||
1 | required by this subparagraph shall be reduced to the | ||||||
2 | extent that dividends were included in base income of | ||||||
3 | the unitary group for the same taxable year and | ||||||
4 | received by the taxpayer or by a member of the | ||||||
5 | taxpayer's unitary business group (including amounts | ||||||
6 | included in gross income pursuant to Sections 951 | ||||||
7 | through 964 of the Internal Revenue Code and amounts | ||||||
8 | included in gross income under Section 78 of the | ||||||
9 | Internal Revenue Code) with respect to the stock of | ||||||
10 | the same person to whom the interest was paid, | ||||||
11 | accrued, or incurred.
| ||||||
12 | This paragraph shall not apply to the following:
| ||||||
13 | (i) an item of interest paid, accrued, or | ||||||
14 | incurred, directly or indirectly, to a person who | ||||||
15 | is subject in a foreign country or state, other | ||||||
16 | than a state which requires mandatory unitary | ||||||
17 | reporting, to a tax on or measured by net income | ||||||
18 | with respect to such interest; or | ||||||
19 | (ii) an item of interest paid, accrued, or | ||||||
20 | incurred, directly or indirectly, to a person if | ||||||
21 | the taxpayer can establish, based on a | ||||||
22 | preponderance of the evidence, both of the | ||||||
23 | following: | ||||||
24 | (a) the person, during the same taxable | ||||||
25 | year, paid, accrued, or incurred, the interest | ||||||
26 | to a person that is not a related member, and |
| |||||||
| |||||||
1 | (b) the transaction giving rise to the | ||||||
2 | interest expense between the taxpayer and the | ||||||
3 | person did not have as a principal purpose the | ||||||
4 | avoidance of Illinois income tax, and is paid | ||||||
5 | pursuant to a contract or agreement that | ||||||
6 | reflects an arm's-length interest rate and | ||||||
7 | terms; or
| ||||||
8 | (iii) the taxpayer can establish, based on | ||||||
9 | clear and convincing evidence, that the interest | ||||||
10 | paid, accrued, or incurred relates to a contract | ||||||
11 | or agreement entered into at arm's-length rates | ||||||
12 | and terms and the principal purpose for the | ||||||
13 | payment is not federal or Illinois tax avoidance; | ||||||
14 | or
| ||||||
15 | (iv) an item of interest paid, accrued, or | ||||||
16 | incurred, directly or indirectly, to a person if | ||||||
17 | the taxpayer establishes by clear and convincing | ||||||
18 | evidence that the adjustments are unreasonable; or | ||||||
19 | if the taxpayer and the Director agree in writing | ||||||
20 | to the application or use of an alternative method | ||||||
21 | of apportionment under Section 304(f).
| ||||||
22 | Nothing in this subsection shall preclude the | ||||||
23 | Director from making any other adjustment | ||||||
24 | otherwise allowed under Section 404 of this Act | ||||||
25 | for any tax year beginning after the effective | ||||||
26 | date of this amendment provided such adjustment is |
| |||||||
| |||||||
1 | made pursuant to regulation adopted by the | ||||||
2 | Department and such regulations provide methods | ||||||
3 | and standards by which the Department will utilize | ||||||
4 | its authority under Section 404 of this Act;
| ||||||
5 | (G-13) An amount equal to the amount of intangible | ||||||
6 | expenses and costs otherwise allowed as a deduction in | ||||||
7 | computing base income, and that were paid, accrued, or | ||||||
8 | incurred, directly or indirectly, (i) for taxable | ||||||
9 | years ending on or after December 31, 2004, to a | ||||||
10 | foreign person who would be a member of the same | ||||||
11 | unitary business group but for the fact that the | ||||||
12 | foreign person's business activity outside the United | ||||||
13 | States is 80% or more of that person's total business | ||||||
14 | activity and (ii) for taxable years ending on or after | ||||||
15 | December 31, 2008, to a person who would be a member of | ||||||
16 | the same unitary business group but for the fact that | ||||||
17 | the person is prohibited under Section 1501(a)(27) | ||||||
18 | from being included in the unitary business group | ||||||
19 | because he or she is ordinarily required to apportion | ||||||
20 | business income under different subsections of Section | ||||||
21 | 304. The addition modification required by this | ||||||
22 | subparagraph shall be reduced to the extent that | ||||||
23 | dividends were included in base income of the unitary | ||||||
24 | group for the same taxable year and received by the | ||||||
25 | taxpayer or by a member of the taxpayer's unitary | ||||||
26 | business group (including amounts included in gross |
| |||||||
| |||||||
1 | income pursuant to Sections 951 through 964 of the | ||||||
2 | Internal Revenue Code and amounts included in gross | ||||||
3 | income under Section 78 of the Internal Revenue Code) | ||||||
4 | with respect to the stock of the same person to whom | ||||||
5 | the intangible expenses and costs were directly or | ||||||
6 | indirectly paid, incurred, or accrued. The preceding | ||||||
7 | sentence shall not apply to the extent that the same | ||||||
8 | dividends caused a reduction to the addition | ||||||
9 | modification required under Section 203(c)(2)(G-12) of | ||||||
10 | this Act. As used in this subparagraph, the term | ||||||
11 | "intangible expenses and costs" includes: (1) | ||||||
12 | expenses, losses, and costs for or related to the | ||||||
13 | direct or indirect acquisition, use, maintenance or | ||||||
14 | management, ownership, sale, exchange, or any other | ||||||
15 | disposition of intangible property; (2) losses | ||||||
16 | incurred, directly or indirectly, from factoring | ||||||
17 | transactions or discounting transactions; (3) royalty, | ||||||
18 | patent, technical, and copyright fees; (4) licensing | ||||||
19 | fees; and (5) other similar expenses and costs. For | ||||||
20 | purposes of this subparagraph, "intangible property" | ||||||
21 | includes patents, patent applications, trade names, | ||||||
22 | trademarks, service marks, copyrights, mask works, | ||||||
23 | trade secrets, and similar types of intangible assets. | ||||||
24 | This paragraph shall not apply to the following: | ||||||
25 | (i) any item of intangible expenses or costs | ||||||
26 | paid, accrued, or incurred, directly or |
| |||||||
| |||||||
1 | indirectly, from a transaction with a person who | ||||||
2 | is subject in a foreign country or state, other | ||||||
3 | than a state which requires mandatory unitary | ||||||
4 | reporting, to a tax on or measured by net income | ||||||
5 | with respect to such item; or | ||||||
6 | (ii) any item of intangible expense or cost | ||||||
7 | paid, accrued, or incurred, directly or | ||||||
8 | indirectly, if the taxpayer can establish, based | ||||||
9 | on a preponderance of the evidence, both of the | ||||||
10 | following: | ||||||
11 | (a) the person during the same taxable | ||||||
12 | year paid, accrued, or incurred, the | ||||||
13 | intangible expense or cost to a person that is | ||||||
14 | not a related member, and | ||||||
15 | (b) the transaction giving rise to the | ||||||
16 | intangible expense or cost between the | ||||||
17 | taxpayer and the person did not have as a | ||||||
18 | principal purpose the avoidance of Illinois | ||||||
19 | income tax, and is paid pursuant to a contract | ||||||
20 | or agreement that reflects arm's-length terms; | ||||||
21 | or | ||||||
22 | (iii) any item of intangible expense or cost | ||||||
23 | paid, accrued, or incurred, directly or | ||||||
24 | indirectly, from a transaction with a person if | ||||||
25 | the taxpayer establishes by clear and convincing | ||||||
26 | evidence, that the adjustments are unreasonable; |
| |||||||
| |||||||
1 | or if the taxpayer and the Director agree in | ||||||
2 | writing to the application or use of an | ||||||
3 | alternative method of apportionment under Section | ||||||
4 | 304(f);
| ||||||
5 | Nothing in this subsection shall preclude the | ||||||
6 | Director from making any other adjustment | ||||||
7 | otherwise allowed under Section 404 of this Act | ||||||
8 | for any tax year beginning after the effective | ||||||
9 | date of this amendment provided such adjustment is | ||||||
10 | made pursuant to regulation adopted by the | ||||||
11 | Department and such regulations provide methods | ||||||
12 | and standards by which the Department will utilize | ||||||
13 | its authority under Section 404 of this Act;
| ||||||
14 | (G-14) For taxable years ending on or after | ||||||
15 | December 31, 2008, an amount equal to the amount of | ||||||
16 | insurance premium expenses and costs otherwise allowed | ||||||
17 | as a deduction in computing base income, and that were | ||||||
18 | paid, accrued, or incurred, directly or indirectly, to | ||||||
19 | a person who would be a member of the same unitary | ||||||
20 | business group but for the fact that the person is | ||||||
21 | prohibited under Section 1501(a)(27) from being | ||||||
22 | included in the unitary business group because he or | ||||||
23 | she is ordinarily required to apportion business | ||||||
24 | income under different subsections of Section 304. The | ||||||
25 | addition modification required by this subparagraph | ||||||
26 | shall be reduced to the extent that dividends were |
| |||||||
| |||||||
1 | included in base income of the unitary group for the | ||||||
2 | same taxable year and received by the taxpayer or by a | ||||||
3 | member of the taxpayer's unitary business group | ||||||
4 | (including amounts included in gross income under | ||||||
5 | Sections 951 through 964 of the Internal Revenue Code | ||||||
6 | and amounts included in gross income under Section 78 | ||||||
7 | of the Internal Revenue Code) with respect to the | ||||||
8 | stock of the same person to whom the premiums and costs | ||||||
9 | were directly or indirectly paid, incurred, or | ||||||
10 | accrued. The preceding sentence does not apply to the | ||||||
11 | extent that the same dividends caused a reduction to | ||||||
12 | the addition modification required under Section | ||||||
13 | 203(c)(2)(G-12) or Section 203(c)(2)(G-13) of this | ||||||
14 | Act; | ||||||
15 | (G-15) An amount equal to the credit allowable to | ||||||
16 | the taxpayer under Section 218(a) of this Act, | ||||||
17 | determined without regard to Section 218(c) of this | ||||||
18 | Act; | ||||||
19 | (G-16) For taxable years ending on or after | ||||||
20 | December 31, 2017, an amount equal to the deduction | ||||||
21 | allowed under Section 199 of the Internal Revenue Code | ||||||
22 | for the taxable year; | ||||||
23 | and by deducting from the total so obtained the sum of the | ||||||
24 | following
amounts: | ||||||
25 | (H) An amount equal to all amounts included in | ||||||
26 | such total pursuant
to the provisions of Sections |
| |||||||
| |||||||
1 | 402(a), 402(c), 403(a), 403(b), 406(a), 407(a)
and 408 | ||||||
2 | of the Internal Revenue Code or included in such total | ||||||
3 | as
distributions under the provisions of any | ||||||
4 | retirement or disability plan for
employees of any | ||||||
5 | governmental agency or unit, or retirement payments to
| ||||||
6 | retired partners, which payments are excluded in | ||||||
7 | computing net earnings
from self employment by Section | ||||||
8 | 1402 of the Internal Revenue Code and
regulations | ||||||
9 | adopted pursuant thereto; | ||||||
10 | (I) The valuation limitation amount; | ||||||
11 | (J) An amount equal to the amount of any tax | ||||||
12 | imposed by this Act
which was refunded to the taxpayer | ||||||
13 | and included in such total for the
taxable year; | ||||||
14 | (K) An amount equal to all amounts included in | ||||||
15 | taxable income as
modified by subparagraphs (A), (B), | ||||||
16 | (C), (D), (E), (F) and (G) which
are exempt from | ||||||
17 | taxation by this State either by reason of its | ||||||
18 | statutes or
Constitution
or by reason of the | ||||||
19 | Constitution, treaties or statutes of the United | ||||||
20 | States;
provided that, in the case of any statute of | ||||||
21 | this State that exempts income
derived from bonds or | ||||||
22 | other obligations from the tax imposed under this Act,
| ||||||
23 | the amount exempted shall be the interest net of bond | ||||||
24 | premium amortization; | ||||||
25 | (L) With the exception of any amounts subtracted | ||||||
26 | under subparagraph
(K),
an amount equal to the sum of |
| |||||||
| |||||||
1 | all amounts disallowed as
deductions by (i) Sections | ||||||
2 | 171(a)(2) and 265(a)(2) of the Internal Revenue
Code, | ||||||
3 | and all amounts of expenses allocable
to interest and | ||||||
4 | disallowed as deductions by Section 265(a)(1) of the | ||||||
5 | Internal
Revenue Code;
and (ii) for taxable years
| ||||||
6 | ending on or after August 13, 1999, Sections
| ||||||
7 | 171(a)(2), 265,
280C, and 832(b)(5)(B)(i) of the | ||||||
8 | Internal Revenue Code, plus, (iii) for taxable years | ||||||
9 | ending on or after December 31, 2011, Section | ||||||
10 | 45G(e)(3) of the Internal Revenue Code and, for | ||||||
11 | taxable years ending on or after December 31, 2008, | ||||||
12 | any amount included in gross income under Section 87 | ||||||
13 | of the Internal Revenue Code; the provisions of this
| ||||||
14 | subparagraph are exempt from the provisions of Section | ||||||
15 | 250; | ||||||
16 | (M) An amount equal to those dividends included in | ||||||
17 | such total
which were paid by a corporation which | ||||||
18 | conducts business operations in a River Edge | ||||||
19 | Redevelopment Zone or zones created under the River | ||||||
20 | Edge Redevelopment Zone Act and
conducts substantially | ||||||
21 | all of its operations in a River Edge Redevelopment | ||||||
22 | Zone or zones. This subparagraph (M) is exempt from | ||||||
23 | the provisions of Section 250; | ||||||
24 | (N) An amount equal to any contribution made to a | ||||||
25 | job training
project established pursuant to the Tax | ||||||
26 | Increment Allocation
Redevelopment Act; |
| |||||||
| |||||||
1 | (O) An amount equal to those dividends included in | ||||||
2 | such total
that were paid by a corporation that | ||||||
3 | conducts business operations in a
federally designated | ||||||
4 | Foreign Trade Zone or Sub-Zone and that is designated
| ||||||
5 | a High Impact Business located in Illinois; provided | ||||||
6 | that dividends eligible
for the deduction provided in | ||||||
7 | subparagraph (M) of paragraph (2) of this
subsection | ||||||
8 | shall not be eligible for the deduction provided under | ||||||
9 | this
subparagraph (O); | ||||||
10 | (P) An amount equal to the amount of the deduction | ||||||
11 | used to compute the
federal income tax credit for | ||||||
12 | restoration of substantial amounts held under
claim of | ||||||
13 | right for the taxable year pursuant to Section 1341 of | ||||||
14 | the
Internal Revenue Code; | ||||||
15 | (Q) For taxable year 1999 and thereafter, an | ||||||
16 | amount equal to the
amount of any
(i) distributions, | ||||||
17 | to the extent includible in gross income for
federal | ||||||
18 | income tax purposes, made to the taxpayer because of
| ||||||
19 | his or her status as a victim of
persecution for racial | ||||||
20 | or religious reasons by Nazi Germany or any other Axis
| ||||||
21 | regime or as an heir of the victim and (ii) items
of | ||||||
22 | income, to the extent
includible in gross income for | ||||||
23 | federal income tax purposes, attributable to,
derived | ||||||
24 | from or in any way related to assets stolen from, | ||||||
25 | hidden from, or
otherwise lost to a victim of
| ||||||
26 | persecution for racial or religious reasons by Nazi
|
| |||||||
| |||||||
1 | Germany or any other Axis regime
immediately prior to, | ||||||
2 | during, and immediately after World War II, including,
| ||||||
3 | but
not limited to, interest on the proceeds | ||||||
4 | receivable as insurance
under policies issued to a | ||||||
5 | victim of persecution for racial or religious
reasons | ||||||
6 | by Nazi Germany or any other Axis regime by European | ||||||
7 | insurance
companies
immediately prior to and during | ||||||
8 | World War II;
provided, however, this subtraction from | ||||||
9 | federal adjusted gross income does not
apply to assets | ||||||
10 | acquired with such assets or with the proceeds from | ||||||
11 | the sale of
such assets; provided, further, this | ||||||
12 | paragraph shall only apply to a taxpayer
who was the | ||||||
13 | first recipient of such assets after their recovery | ||||||
14 | and who is a
victim of
persecution for racial or | ||||||
15 | religious reasons
by Nazi Germany or any other Axis | ||||||
16 | regime or as an heir of the victim. The
amount of and | ||||||
17 | the eligibility for any public assistance, benefit, or
| ||||||
18 | similar entitlement is not affected by the inclusion | ||||||
19 | of items (i) and (ii) of
this paragraph in gross income | ||||||
20 | for federal income tax purposes.
This paragraph is | ||||||
21 | exempt from the provisions of Section 250; | ||||||
22 | (R) For taxable years 2001 and thereafter, for the | ||||||
23 | taxable year in
which the bonus depreciation deduction
| ||||||
24 | is taken on the taxpayer's federal income tax return | ||||||
25 | under
subsection (k) of Section 168 of the Internal | ||||||
26 | Revenue Code and for each
applicable taxable year |
| |||||||
| |||||||
1 | thereafter, an amount equal to "x", where: | ||||||
2 | (1) "y" equals the amount of the depreciation | ||||||
3 | deduction taken for the
taxable year
on the | ||||||
4 | taxpayer's federal income tax return on property | ||||||
5 | for which the bonus
depreciation deduction
was | ||||||
6 | taken in any year under subsection (k) of Section | ||||||
7 | 168 of the Internal
Revenue Code, but not | ||||||
8 | including the bonus depreciation deduction; | ||||||
9 | (2) for taxable years ending on or before | ||||||
10 | December 31, 2005, "x" equals "y" multiplied by 30 | ||||||
11 | and then divided by 70 (or "y"
multiplied by | ||||||
12 | 0.429); and | ||||||
13 | (3) for taxable years ending after December | ||||||
14 | 31, 2005: | ||||||
15 | (i) for property on which a bonus | ||||||
16 | depreciation deduction of 30% of the adjusted | ||||||
17 | basis was taken, "x" equals "y" multiplied by | ||||||
18 | 30 and then divided by 70 (or "y"
multiplied | ||||||
19 | by 0.429); and | ||||||
20 | (ii) for property on which a bonus | ||||||
21 | depreciation deduction of 50% of the adjusted | ||||||
22 | basis was taken, "x" equals "y" multiplied by | ||||||
23 | 1.0 ; . | ||||||
24 | (iii) for property on which a bonus | ||||||
25 | depreciation deduction of 100% of the adjusted | ||||||
26 | basis was taken in a taxable year ending on or |
| |||||||
| |||||||
1 | after December 31, 2021, "x" equals the | ||||||
2 | depreciation deduction that would be allowed | ||||||
3 | on that property if the taxpayer had made the | ||||||
4 | election under Section 168(k)(7) of the | ||||||
5 | Internal Revenue Code to not claim bonus | ||||||
6 | deprecation on that property; and | ||||||
7 | (iv) for property on which a bonus | ||||||
8 | depreciation deduction of a percentage other | ||||||
9 | than 30%, 50% or 100% of the adjusted basis | ||||||
10 | was taken in a taxable year ending on or after | ||||||
11 | December 31, 2021, "x" equals "y" multiplied | ||||||
12 | by 100 times the percentage bonus depreciation | ||||||
13 | on the property (that is, 100(bonus%)) and | ||||||
14 | then divided by 100 times 1 minus the | ||||||
15 | percentage bonus depreciation on the property | ||||||
16 | (that is, 100(1–bonus%)). | ||||||
17 | The aggregate amount deducted under this | ||||||
18 | subparagraph in all taxable
years for any one piece of | ||||||
19 | property may not exceed the amount of the bonus
| ||||||
20 | depreciation deduction
taken on that property on the | ||||||
21 | taxpayer's federal income tax return under
subsection | ||||||
22 | (k) of Section 168 of the Internal Revenue Code. This | ||||||
23 | subparagraph (R) is exempt from the provisions of | ||||||
24 | Section 250; | ||||||
25 | (S) If the taxpayer sells, transfers, abandons, or | ||||||
26 | otherwise disposes of
property for which the taxpayer |
| |||||||
| |||||||
1 | was required in any taxable year to make an
addition | ||||||
2 | modification under subparagraph (G-10), then an amount | ||||||
3 | equal to that
addition modification. | ||||||
4 | If the taxpayer continues to own property through | ||||||
5 | the last day of the last tax year for which a | ||||||
6 | subtraction is allowed with respect to that property | ||||||
7 | under subparagraph (R) the taxpayer may claim a | ||||||
8 | depreciation deduction for federal income tax purposes | ||||||
9 | and for which the taxpayer was required in any taxable | ||||||
10 | year to make an addition modification under | ||||||
11 | subparagraph (G-10), then an amount equal to that | ||||||
12 | addition modification.
| ||||||
13 | The taxpayer is allowed to take the deduction | ||||||
14 | under this subparagraph
only once with respect to any | ||||||
15 | one piece of property. | ||||||
16 | This subparagraph (S) is exempt from the | ||||||
17 | provisions of Section 250; | ||||||
18 | (T) The amount of (i) any interest income (net of | ||||||
19 | the deductions allocable thereto) taken into account | ||||||
20 | for the taxable year with respect to a transaction | ||||||
21 | with a taxpayer that is required to make an addition | ||||||
22 | modification with respect to such transaction under | ||||||
23 | Section 203(a)(2)(D-17), 203(b)(2)(E-12), | ||||||
24 | 203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed | ||||||
25 | the amount of such addition modification and
(ii) any | ||||||
26 | income from intangible property (net of the deductions |
| |||||||
| |||||||
1 | allocable thereto) taken into account for the taxable | ||||||
2 | year with respect to a transaction with a taxpayer | ||||||
3 | that is required to make an addition modification with | ||||||
4 | respect to such transaction under Section | ||||||
5 | 203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or | ||||||
6 | 203(d)(2)(D-8), but not to exceed the amount of such | ||||||
7 | addition modification. This subparagraph (T) is exempt | ||||||
8 | from the provisions of Section 250;
| ||||||
9 | (U) An amount equal to the interest income taken | ||||||
10 | into account for the taxable year (net of the | ||||||
11 | deductions allocable thereto) with respect to | ||||||
12 | transactions with (i) a foreign person who would be a | ||||||
13 | member of the taxpayer's unitary business group but | ||||||
14 | for the fact the foreign person's business activity | ||||||
15 | outside the United States is 80% or more of that | ||||||
16 | person's total business activity and (ii) for taxable | ||||||
17 | years ending on or after December 31, 2008, to a person | ||||||
18 | who would be a member of the same unitary business | ||||||
19 | group but for the fact that the person is prohibited | ||||||
20 | under Section 1501(a)(27) from being included in the | ||||||
21 | unitary business group because he or she is ordinarily | ||||||
22 | required to apportion business income under different | ||||||
23 | subsections of Section 304, but not to exceed the | ||||||
24 | addition modification required to be made for the same | ||||||
25 | taxable year under Section 203(c)(2)(G-12) for | ||||||
26 | interest paid, accrued, or incurred, directly or |
| |||||||
| |||||||
1 | indirectly, to the same person. This subparagraph (U) | ||||||
2 | is exempt from the provisions of Section 250; | ||||||
3 | (V) An amount equal to the income from intangible | ||||||
4 | property taken into account for the taxable year (net | ||||||
5 | of the deductions allocable thereto) with respect to | ||||||
6 | transactions with (i) a foreign person who would be a | ||||||
7 | member of the taxpayer's unitary business group but | ||||||
8 | for the fact that the foreign person's business | ||||||
9 | activity outside the United States is 80% or more of | ||||||
10 | that person's total business activity and (ii) for | ||||||
11 | taxable years ending on or after December 31, 2008, to | ||||||
12 | a person who would be a member of the same unitary | ||||||
13 | business group but for the fact that the person is | ||||||
14 | prohibited under Section 1501(a)(27) from being | ||||||
15 | included in the unitary business group because he or | ||||||
16 | she is ordinarily required to apportion business | ||||||
17 | income under different subsections of Section 304, but | ||||||
18 | not to exceed the addition modification required to be | ||||||
19 | made for the same taxable year under Section | ||||||
20 | 203(c)(2)(G-13) for intangible expenses and costs | ||||||
21 | paid, accrued, or incurred, directly or indirectly, to | ||||||
22 | the same foreign person. This subparagraph (V) is | ||||||
23 | exempt from the provisions of Section 250;
| ||||||
24 | (W) in the case of an estate, an amount equal to | ||||||
25 | all amounts included in such total pursuant to the | ||||||
26 | provisions of Section 111 of the Internal Revenue Code |
| |||||||
| |||||||
1 | as a recovery of items previously deducted by the | ||||||
2 | decedent from adjusted gross income in the computation | ||||||
3 | of taxable income. This subparagraph (W) is exempt | ||||||
4 | from Section 250; | ||||||
5 | (X) an amount equal to the refund included in such | ||||||
6 | total of any tax deducted for federal income tax | ||||||
7 | purposes, to the extent that deduction was added back | ||||||
8 | under subparagraph (F). This subparagraph (X) is | ||||||
9 | exempt from the provisions of Section 250; | ||||||
10 | (Y) For taxable years ending on or after December | ||||||
11 | 31, 2011, in the case of a taxpayer who was required to | ||||||
12 | add back any insurance premiums under Section | ||||||
13 | 203(c)(2)(G-14), such taxpayer may elect to subtract | ||||||
14 | that part of a reimbursement received from the | ||||||
15 | insurance company equal to the amount of the expense | ||||||
16 | or loss (including expenses incurred by the insurance | ||||||
17 | company) that would have been taken into account as a | ||||||
18 | deduction for federal income tax purposes if the | ||||||
19 | expense or loss had been uninsured. If a taxpayer | ||||||
20 | makes the election provided for by this subparagraph | ||||||
21 | (Y), the insurer to which the premiums were paid must | ||||||
22 | add back to income the amount subtracted by the | ||||||
23 | taxpayer pursuant to this subparagraph (Y). This | ||||||
24 | subparagraph (Y) is exempt from the provisions of | ||||||
25 | Section 250; and | ||||||
26 | (Z) For taxable years beginning after December 31, |
| |||||||
| |||||||
1 | 2018 and before January 1, 2026, the amount of excess | ||||||
2 | business loss of the taxpayer disallowed as a | ||||||
3 | deduction by Section 461(l)(1)(B) of the Internal | ||||||
4 | Revenue Code. | ||||||
5 | (3) Limitation. The amount of any modification | ||||||
6 | otherwise required
under this subsection shall, under | ||||||
7 | regulations prescribed by the
Department, be adjusted by | ||||||
8 | any amounts included therein which were
properly paid, | ||||||
9 | credited, or required to be distributed, or permanently | ||||||
10 | set
aside for charitable purposes pursuant to Internal | ||||||
11 | Revenue Code Section
642(c) during the taxable year. | ||||||
12 | (d) Partnerships. | ||||||
13 | (1) In general. In the case of a partnership, base | ||||||
14 | income means an
amount equal to the taxpayer's taxable | ||||||
15 | income for the taxable year as
modified by paragraph (2). | ||||||
16 | (2) Modifications. The taxable income referred to in | ||||||
17 | paragraph (1)
shall be modified by adding thereto the sum | ||||||
18 | of the following amounts: | ||||||
19 | (A) An amount equal to all amounts paid or accrued | ||||||
20 | to the taxpayer as
interest or dividends during the | ||||||
21 | taxable year to the extent excluded from
gross income | ||||||
22 | in the computation of taxable income; | ||||||
23 | (B) An amount equal to the amount of tax imposed by | ||||||
24 | this Act to the
extent deducted from gross income for | ||||||
25 | the taxable year; |
| |||||||
| |||||||
1 | (C) The amount of deductions allowed to the | ||||||
2 | partnership pursuant to
Section 707 (c) of the | ||||||
3 | Internal Revenue Code in calculating its taxable | ||||||
4 | income; | ||||||
5 | (D) An amount equal to the amount of the capital | ||||||
6 | gain deduction
allowable under the Internal Revenue | ||||||
7 | Code, to the extent deducted from
gross income in the | ||||||
8 | computation of taxable income; | ||||||
9 | (D-5) For taxable years 2001 and thereafter, an | ||||||
10 | amount equal to the
bonus depreciation deduction taken | ||||||
11 | on the taxpayer's federal income tax return for the | ||||||
12 | taxable
year under subsection (k) of Section 168 of | ||||||
13 | the Internal Revenue Code; | ||||||
14 | (D-6) If the taxpayer sells, transfers, abandons, | ||||||
15 | or otherwise disposes of
property for which the | ||||||
16 | taxpayer was required in any taxable year to make an
| ||||||
17 | addition modification under subparagraph (D-5), then | ||||||
18 | an amount equal to the
aggregate amount of the | ||||||
19 | deductions taken in all taxable years
under | ||||||
20 | subparagraph (O) with respect to that property. | ||||||
21 | If the taxpayer continues to own property through | ||||||
22 | the last day of the last tax year for which a | ||||||
23 | subtraction is allowed with respect to that property | ||||||
24 | under subparagraph (O) the taxpayer may claim a | ||||||
25 | depreciation deduction for federal income tax purposes | ||||||
26 | and for which the taxpayer was allowed in any taxable |
| |||||||
| |||||||
1 | year to make a subtraction modification under | ||||||
2 | subparagraph (O), then an amount equal to that | ||||||
3 | subtraction modification.
| ||||||
4 | The taxpayer is required to make the addition | ||||||
5 | modification under this
subparagraph
only once with | ||||||
6 | respect to any one piece of property; | ||||||
7 | (D-7) An amount equal to the amount otherwise | ||||||
8 | allowed as a deduction in computing base income for | ||||||
9 | interest paid, accrued, or incurred, directly or | ||||||
10 | indirectly, (i) for taxable years ending on or after | ||||||
11 | December 31, 2004, to a foreign person who would be a | ||||||
12 | member of the same unitary business group but for the | ||||||
13 | fact the foreign person's business activity outside | ||||||
14 | the United States is 80% or more of the foreign | ||||||
15 | person's total business activity and (ii) for taxable | ||||||
16 | years ending on or after December 31, 2008, to a person | ||||||
17 | who would be a member of the same unitary business | ||||||
18 | group but for the fact that the person is prohibited | ||||||
19 | under Section 1501(a)(27) from being included in the | ||||||
20 | unitary business group because he or she is ordinarily | ||||||
21 | required to apportion business income under different | ||||||
22 | subsections of Section 304. The addition modification | ||||||
23 | required by this subparagraph shall be reduced to the | ||||||
24 | extent that dividends were included in base income of | ||||||
25 | the unitary group for the same taxable year and | ||||||
26 | received by the taxpayer or by a member of the |
| |||||||
| |||||||
1 | taxpayer's unitary business group (including amounts | ||||||
2 | included in gross income pursuant to Sections 951 | ||||||
3 | through 964 of the Internal Revenue Code and amounts | ||||||
4 | included in gross income under Section 78 of the | ||||||
5 | Internal Revenue Code) with respect to the stock of | ||||||
6 | the same person to whom the interest was paid, | ||||||
7 | accrued, or incurred.
| ||||||
8 | This paragraph shall not apply to the following:
| ||||||
9 | (i) an item of interest paid, accrued, or | ||||||
10 | incurred, directly or indirectly, to a person who | ||||||
11 | is subject in a foreign country or state, other | ||||||
12 | than a state which requires mandatory unitary | ||||||
13 | reporting, to a tax on or measured by net income | ||||||
14 | with respect to such interest; or | ||||||
15 | (ii) an item of interest paid, accrued, or | ||||||
16 | incurred, directly or indirectly, to a person if | ||||||
17 | the taxpayer can establish, based on a | ||||||
18 | preponderance of the evidence, both of the | ||||||
19 | following: | ||||||
20 | (a) the person, during the same taxable | ||||||
21 | year, paid, accrued, or incurred, the interest | ||||||
22 | to a person that is not a related member, and | ||||||
23 | (b) the transaction giving rise to the | ||||||
24 | interest expense between the taxpayer and the | ||||||
25 | person did not have as a principal purpose the | ||||||
26 | avoidance of Illinois income tax, and is paid |
| |||||||
| |||||||
1 | pursuant to a contract or agreement that | ||||||
2 | reflects an arm's-length interest rate and | ||||||
3 | terms; or
| ||||||
4 | (iii) the taxpayer can establish, based on | ||||||
5 | clear and convincing evidence, that the interest | ||||||
6 | paid, accrued, or incurred relates to a contract | ||||||
7 | or agreement entered into at arm's-length rates | ||||||
8 | and terms and the principal purpose for the | ||||||
9 | payment is not federal or Illinois tax avoidance; | ||||||
10 | or
| ||||||
11 | (iv) an item of interest paid, accrued, or | ||||||
12 | incurred, directly or indirectly, to a person if | ||||||
13 | the taxpayer establishes by clear and convincing | ||||||
14 | evidence that the adjustments are unreasonable; or | ||||||
15 | if the taxpayer and the Director agree in writing | ||||||
16 | to the application or use of an alternative method | ||||||
17 | of apportionment under Section 304(f).
| ||||||
18 | Nothing in this subsection shall preclude the | ||||||
19 | Director from making any other adjustment | ||||||
20 | otherwise allowed under Section 404 of this Act | ||||||
21 | for any tax year beginning after the effective | ||||||
22 | date of this amendment provided such adjustment is | ||||||
23 | made pursuant to regulation adopted by the | ||||||
24 | Department and such regulations provide methods | ||||||
25 | and standards by which the Department will utilize | ||||||
26 | its authority under Section 404 of this Act; and
|
| |||||||
| |||||||
1 | (D-8) An amount equal to the amount of intangible | ||||||
2 | expenses and costs otherwise allowed as a deduction in | ||||||
3 | computing base income, and that were paid, accrued, or | ||||||
4 | incurred, directly or indirectly, (i) for taxable | ||||||
5 | years ending on or after December 31, 2004, to a | ||||||
6 | foreign person who would be a member of the same | ||||||
7 | unitary business group but for the fact that the | ||||||
8 | foreign person's business activity outside the United | ||||||
9 | States is 80% or more of that person's total business | ||||||
10 | activity and (ii) for taxable years ending on or after | ||||||
11 | December 31, 2008, to a person who would be a member of | ||||||
12 | the same unitary business group but for the fact that | ||||||
13 | the person is prohibited under Section 1501(a)(27) | ||||||
14 | from being included in the unitary business group | ||||||
15 | because he or she is ordinarily required to apportion | ||||||
16 | business income under different subsections of Section | ||||||
17 | 304. The addition modification required by this | ||||||
18 | subparagraph shall be reduced to the extent that | ||||||
19 | dividends were included in base income of the unitary | ||||||
20 | group for the same taxable year and received by the | ||||||
21 | taxpayer or by a member of the taxpayer's unitary | ||||||
22 | business group (including amounts included in gross | ||||||
23 | income pursuant to Sections 951 through 964 of the | ||||||
24 | Internal Revenue Code and amounts included in gross | ||||||
25 | income under Section 78 of the Internal Revenue Code) | ||||||
26 | with respect to the stock of the same person to whom |
| |||||||
| |||||||
1 | the intangible expenses and costs were directly or | ||||||
2 | indirectly paid, incurred or accrued. The preceding | ||||||
3 | sentence shall not apply to the extent that the same | ||||||
4 | dividends caused a reduction to the addition | ||||||
5 | modification required under Section 203(d)(2)(D-7) of | ||||||
6 | this Act. As used in this subparagraph, the term | ||||||
7 | "intangible expenses and costs" includes (1) expenses, | ||||||
8 | losses, and costs for, or related to, the direct or | ||||||
9 | indirect acquisition, use, maintenance or management, | ||||||
10 | ownership, sale, exchange, or any other disposition of | ||||||
11 | intangible property; (2) losses incurred, directly or | ||||||
12 | indirectly, from factoring transactions or discounting | ||||||
13 | transactions; (3) royalty, patent, technical, and | ||||||
14 | copyright fees; (4) licensing fees; and (5) other | ||||||
15 | similar expenses and costs. For purposes of this | ||||||
16 | subparagraph, "intangible property" includes patents, | ||||||
17 | patent applications, trade names, trademarks, service | ||||||
18 | marks, copyrights, mask works, trade secrets, and | ||||||
19 | similar types of intangible assets; | ||||||
20 | This paragraph shall not apply to the following: | ||||||
21 | (i) any item of intangible expenses or costs | ||||||
22 | paid, accrued, or incurred, directly or | ||||||
23 | indirectly, from a transaction with a person who | ||||||
24 | is subject in a foreign country or state, other | ||||||
25 | than a state which requires mandatory unitary | ||||||
26 | reporting, to a tax on or measured by net income |
| |||||||
| |||||||
1 | with respect to such item; or | ||||||
2 | (ii) any item of intangible expense or cost | ||||||
3 | paid, accrued, or incurred, directly or | ||||||
4 | indirectly, if the taxpayer can establish, based | ||||||
5 | on a preponderance of the evidence, both of the | ||||||
6 | following: | ||||||
7 | (a) the person during the same taxable | ||||||
8 | year paid, accrued, or incurred, the | ||||||
9 | intangible expense or cost to a person that is | ||||||
10 | not a related member, and | ||||||
11 | (b) the transaction giving rise to the | ||||||
12 | intangible expense or cost between the | ||||||
13 | taxpayer and the person did not have as a | ||||||
14 | principal purpose the avoidance of Illinois | ||||||
15 | income tax, and is paid pursuant to a contract | ||||||
16 | or agreement that reflects arm's-length terms; | ||||||
17 | or | ||||||
18 | (iii) any item of intangible expense or cost | ||||||
19 | paid, accrued, or incurred, directly or | ||||||
20 | indirectly, from a transaction with a person if | ||||||
21 | the taxpayer establishes by clear and convincing | ||||||
22 | evidence, that the adjustments are unreasonable; | ||||||
23 | or if the taxpayer and the Director agree in | ||||||
24 | writing to the application or use of an | ||||||
25 | alternative method of apportionment under Section | ||||||
26 | 304(f);
|
| |||||||
| |||||||
1 | Nothing in this subsection shall preclude the | ||||||
2 | Director from making any other adjustment | ||||||
3 | otherwise allowed under Section 404 of this Act | ||||||
4 | for any tax year beginning after the effective | ||||||
5 | date of this amendment provided such adjustment is | ||||||
6 | made pursuant to regulation adopted by the | ||||||
7 | Department and such regulations provide methods | ||||||
8 | and standards by which the Department will utilize | ||||||
9 | its authority under Section 404 of this Act;
| ||||||
10 | (D-9) For taxable years ending on or after | ||||||
11 | December 31, 2008, an amount equal to the amount of | ||||||
12 | insurance premium expenses and costs otherwise allowed | ||||||
13 | as a deduction in computing base income, and that were | ||||||
14 | paid, accrued, or incurred, directly or indirectly, to | ||||||
15 | a person who would be a member of the same unitary | ||||||
16 | business group but for the fact that the person is | ||||||
17 | prohibited under Section 1501(a)(27) from being | ||||||
18 | included in the unitary business group because he or | ||||||
19 | she is ordinarily required to apportion business | ||||||
20 | income under different subsections of Section 304. The | ||||||
21 | addition modification required by this subparagraph | ||||||
22 | shall be reduced to the extent that dividends were | ||||||
23 | included in base income of the unitary group for the | ||||||
24 | same taxable year and received by the taxpayer or by a | ||||||
25 | member of the taxpayer's unitary business group | ||||||
26 | (including amounts included in gross income under |
| |||||||
| |||||||
1 | Sections 951 through 964 of the Internal Revenue Code | ||||||
2 | and amounts included in gross income under Section 78 | ||||||
3 | of the Internal Revenue Code) with respect to the | ||||||
4 | stock of the same person to whom the premiums and costs | ||||||
5 | were directly or indirectly paid, incurred, or | ||||||
6 | accrued. The preceding sentence does not apply to the | ||||||
7 | extent that the same dividends caused a reduction to | ||||||
8 | the addition modification required under Section | ||||||
9 | 203(d)(2)(D-7) or Section 203(d)(2)(D-8) of this Act; | ||||||
10 | (D-10) An amount equal to the credit allowable to | ||||||
11 | the taxpayer under Section 218(a) of this Act, | ||||||
12 | determined without regard to Section 218(c) of this | ||||||
13 | Act; | ||||||
14 | (D-11) For taxable years ending on or after | ||||||
15 | December 31, 2017, an amount equal to the deduction | ||||||
16 | allowed under Section 199 of the Internal Revenue Code | ||||||
17 | for the taxable year; | ||||||
18 | and by deducting from the total so obtained the following | ||||||
19 | amounts: | ||||||
20 | (E) The valuation limitation amount; | ||||||
21 | (F) An amount equal to the amount of any tax | ||||||
22 | imposed by this Act which
was refunded to the taxpayer | ||||||
23 | and included in such total for the taxable year; | ||||||
24 | (G) An amount equal to all amounts included in | ||||||
25 | taxable income as
modified by subparagraphs (A), (B), | ||||||
26 | (C) and (D) which are exempt from
taxation by this |
| |||||||
| |||||||
1 | State either by reason of its statutes or Constitution | ||||||
2 | or
by reason of
the Constitution, treaties or statutes | ||||||
3 | of the United States;
provided that, in the case of any | ||||||
4 | statute of this State that exempts income
derived from | ||||||
5 | bonds or other obligations from the tax imposed under | ||||||
6 | this Act,
the amount exempted shall be the interest | ||||||
7 | net of bond premium amortization; | ||||||
8 | (H) Any income of the partnership which | ||||||
9 | constitutes personal service
income as defined in | ||||||
10 | Section 1348(b)(1) of the Internal Revenue Code (as
in | ||||||
11 | effect December 31, 1981) or a reasonable allowance | ||||||
12 | for compensation
paid or accrued for services rendered | ||||||
13 | by partners to the partnership,
whichever is greater; | ||||||
14 | this subparagraph (H) is exempt from the provisions of | ||||||
15 | Section 250; | ||||||
16 | (I) An amount equal to all amounts of income | ||||||
17 | distributable to an entity
subject to the Personal | ||||||
18 | Property Tax Replacement Income Tax imposed by
| ||||||
19 | subsections (c) and (d) of Section 201 of this Act | ||||||
20 | including amounts
distributable to organizations | ||||||
21 | exempt from federal income tax by reason of
Section | ||||||
22 | 501(a) of the Internal Revenue Code; this subparagraph | ||||||
23 | (I) is exempt from the provisions of Section 250; | ||||||
24 | (J) With the exception of any amounts subtracted | ||||||
25 | under subparagraph
(G),
an amount equal to the sum of | ||||||
26 | all amounts disallowed as deductions
by (i) Sections |
| |||||||
| |||||||
1 | 171(a)(2) , and 265(a)(2) of the Internal Revenue Code, | ||||||
2 | and all amounts of expenses allocable to
interest and | ||||||
3 | disallowed as deductions by Section 265(a)(1) of the | ||||||
4 | Internal
Revenue Code;
and (ii) for taxable years
| ||||||
5 | ending on or after August 13, 1999, Sections
| ||||||
6 | 171(a)(2), 265,
280C, and 832(b)(5)(B)(i) of the | ||||||
7 | Internal Revenue Code, plus, (iii) for taxable years | ||||||
8 | ending on or after December 31, 2011, Section | ||||||
9 | 45G(e)(3) of the Internal Revenue Code and, for | ||||||
10 | taxable years ending on or after December 31, 2008, | ||||||
11 | any amount included in gross income under Section 87 | ||||||
12 | of the Internal Revenue Code; the provisions of this
| ||||||
13 | subparagraph are exempt from the provisions of Section | ||||||
14 | 250; | ||||||
15 | (K) An amount equal to those dividends included in | ||||||
16 | such total which were
paid by a corporation which | ||||||
17 | conducts business operations in a River Edge | ||||||
18 | Redevelopment Zone or zones created under the River | ||||||
19 | Edge Redevelopment Zone Act and
conducts substantially | ||||||
20 | all of its operations
from a River Edge Redevelopment | ||||||
21 | Zone or zones. This subparagraph (K) is exempt from | ||||||
22 | the provisions of Section 250; | ||||||
23 | (L) An amount equal to any contribution made to a | ||||||
24 | job training project
established pursuant to the Real | ||||||
25 | Property Tax Increment Allocation
Redevelopment Act; | ||||||
26 | (M) An amount equal to those dividends included in |
| |||||||
| |||||||
1 | such total
that were paid by a corporation that | ||||||
2 | conducts business operations in a
federally designated | ||||||
3 | Foreign Trade Zone or Sub-Zone and that is designated | ||||||
4 | a
High Impact Business located in Illinois; provided | ||||||
5 | that dividends eligible
for the deduction provided in | ||||||
6 | subparagraph (K) of paragraph (2) of this
subsection | ||||||
7 | shall not be eligible for the deduction provided under | ||||||
8 | this
subparagraph (M); | ||||||
9 | (N) An amount equal to the amount of the deduction | ||||||
10 | used to compute the
federal income tax credit for | ||||||
11 | restoration of substantial amounts held under
claim of | ||||||
12 | right for the taxable year pursuant to Section 1341 of | ||||||
13 | the
Internal Revenue Code; | ||||||
14 | (O) For taxable years 2001 and thereafter, for the | ||||||
15 | taxable year in
which the bonus depreciation deduction
| ||||||
16 | is taken on the taxpayer's federal income tax return | ||||||
17 | under
subsection (k) of Section 168 of the Internal | ||||||
18 | Revenue Code and for each
applicable taxable year | ||||||
19 | thereafter, an amount equal to "x", where: | ||||||
20 | (1) "y" equals the amount of the depreciation | ||||||
21 | deduction taken for the
taxable year
on the | ||||||
22 | taxpayer's federal income tax return on property | ||||||
23 | for which the bonus
depreciation deduction
was | ||||||
24 | taken in any year under subsection (k) of Section | ||||||
25 | 168 of the Internal
Revenue Code, but not | ||||||
26 | including the bonus depreciation deduction; |
| |||||||
| |||||||
1 | (2) for taxable years ending on or before | ||||||
2 | December 31, 2005, "x" equals "y" multiplied by 30 | ||||||
3 | and then divided by 70 (or "y"
multiplied by | ||||||
4 | 0.429); and | ||||||
5 | (3) for taxable years ending after December | ||||||
6 | 31, 2005: | ||||||
7 | (i) for property on which a bonus | ||||||
8 | depreciation deduction of 30% of the adjusted | ||||||
9 | basis was taken, "x" equals "y" multiplied by | ||||||
10 | 30 and then divided by 70 (or "y"
multiplied | ||||||
11 | by 0.429); and | ||||||
12 | (ii) for property on which a bonus | ||||||
13 | depreciation deduction of 50% of the adjusted | ||||||
14 | basis was taken, "x" equals "y" multiplied by | ||||||
15 | 1.0 ; . | ||||||
16 | (iii) for property on which a bonus | ||||||
17 | depreciation deduction of 100% of the adjusted | ||||||
18 | basis was taken in a taxable year ending on or | ||||||
19 | after December 31, 2021, "x" equals the | ||||||
20 | depreciation deduction that would be allowed | ||||||
21 | on that property if the taxpayer had made the | ||||||
22 | election under Section 168(k)(7) of the | ||||||
23 | Internal Revenue Code to not claim bonus | ||||||
24 | deprecation on that property; and | ||||||
25 | (iv) for property on which a bonus | ||||||
26 | depreciation deduction of a percentage other |
| |||||||
| |||||||
1 | than 30%, 50% or 100% of the adjusted basis | ||||||
2 | was taken in a taxable year ending on or after | ||||||
3 | December 31, 2021, "x" equals "y" multiplied | ||||||
4 | by 100 times the percentage bonus depreciation | ||||||
5 | on the property (that is, 100(bonus%)) and | ||||||
6 | then divided by 100 times 1 minus the | ||||||
7 | percentage bonus depreciation on the property | ||||||
8 | (that is, 100(1–bonus%)). | ||||||
9 | The aggregate amount deducted under this | ||||||
10 | subparagraph in all taxable
years for any one piece of | ||||||
11 | property may not exceed the amount of the bonus
| ||||||
12 | depreciation deduction
taken on that property on the | ||||||
13 | taxpayer's federal income tax return under
subsection | ||||||
14 | (k) of Section 168 of the Internal Revenue Code. This | ||||||
15 | subparagraph (O) is exempt from the provisions of | ||||||
16 | Section 250; | ||||||
17 | (P) If the taxpayer sells, transfers, abandons, or | ||||||
18 | otherwise disposes of
property for which the taxpayer | ||||||
19 | was required in any taxable year to make an
addition | ||||||
20 | modification under subparagraph (D-5), then an amount | ||||||
21 | equal to that
addition modification. | ||||||
22 | If the taxpayer continues to own property through | ||||||
23 | the last day of the last tax year for which a | ||||||
24 | subtraction is allowed with respect to that property | ||||||
25 | under subparagraph (O) the taxpayer may claim a | ||||||
26 | depreciation deduction for federal income tax purposes |
| |||||||
| |||||||
1 | and for which the taxpayer was required in any taxable | ||||||
2 | year to make an addition modification under | ||||||
3 | subparagraph (D-5), then an amount equal to that | ||||||
4 | addition modification.
| ||||||
5 | The taxpayer is allowed to take the deduction | ||||||
6 | under this subparagraph
only once with respect to any | ||||||
7 | one piece of property. | ||||||
8 | This subparagraph (P) is exempt from the | ||||||
9 | provisions of Section 250; | ||||||
10 | (Q) The amount of (i) any interest income (net of | ||||||
11 | the deductions allocable thereto) taken into account | ||||||
12 | for the taxable year with respect to a transaction | ||||||
13 | with a taxpayer that is required to make an addition | ||||||
14 | modification with respect to such transaction under | ||||||
15 | Section 203(a)(2)(D-17), 203(b)(2)(E-12), | ||||||
16 | 203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed | ||||||
17 | the amount of such addition modification and
(ii) any | ||||||
18 | income from intangible property (net of the deductions | ||||||
19 | allocable thereto) taken into account for the taxable | ||||||
20 | year with respect to a transaction with a taxpayer | ||||||
21 | that is required to make an addition modification with | ||||||
22 | respect to such transaction under Section | ||||||
23 | 203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or | ||||||
24 | 203(d)(2)(D-8), but not to exceed the amount of such | ||||||
25 | addition modification. This subparagraph (Q) is exempt | ||||||
26 | from Section 250;
|
| |||||||
| |||||||
1 | (R) An amount equal to the interest income taken | ||||||
2 | into account for the taxable year (net of the | ||||||
3 | deductions allocable thereto) with respect to | ||||||
4 | transactions with (i) a foreign person who would be a | ||||||
5 | member of the taxpayer's unitary business group but | ||||||
6 | for the fact that the foreign person's business | ||||||
7 | activity outside the United States is 80% or more of | ||||||
8 | that person's total business activity and (ii) for | ||||||
9 | taxable years ending on or after December 31, 2008, to | ||||||
10 | a person who would be a member of the same unitary | ||||||
11 | business group but for the fact that the person is | ||||||
12 | prohibited under Section 1501(a)(27) from being | ||||||
13 | included in the unitary business group because he or | ||||||
14 | she is ordinarily required to apportion business | ||||||
15 | income under different subsections of Section 304, but | ||||||
16 | not to exceed the addition modification required to be | ||||||
17 | made for the same taxable year under Section | ||||||
18 | 203(d)(2)(D-7) for interest paid, accrued, or | ||||||
19 | incurred, directly or indirectly, to the same person. | ||||||
20 | This subparagraph (R) is exempt from Section 250; | ||||||
21 | (S) An amount equal to the income from intangible | ||||||
22 | property taken into account for the taxable year (net | ||||||
23 | of the deductions allocable thereto) with respect to | ||||||
24 | transactions with (i) a foreign person who would be a | ||||||
25 | member of the taxpayer's unitary business group but | ||||||
26 | for the fact that the foreign person's business |
| |||||||
| |||||||
1 | activity outside the United States is 80% or more of | ||||||
2 | that person's total business activity and (ii) for | ||||||
3 | taxable years ending on or after December 31, 2008, to | ||||||
4 | a person who would be a member of the same unitary | ||||||
5 | business group but for the fact that the person is | ||||||
6 | prohibited under Section 1501(a)(27) from being | ||||||
7 | included in the unitary business group because he or | ||||||
8 | she is ordinarily required to apportion business | ||||||
9 | income under different subsections of Section 304, but | ||||||
10 | not to exceed the addition modification required to be | ||||||
11 | made for the same taxable year under Section | ||||||
12 | 203(d)(2)(D-8) for intangible expenses and costs paid, | ||||||
13 | accrued, or incurred, directly or indirectly, to the | ||||||
14 | same person. This subparagraph (S) is exempt from | ||||||
15 | Section 250; and
| ||||||
16 | (T) For taxable years ending on or after December | ||||||
17 | 31, 2011, in the case of a taxpayer who was required to | ||||||
18 | add back any insurance premiums under Section | ||||||
19 | 203(d)(2)(D-9), such taxpayer may elect to subtract | ||||||
20 | that part of a reimbursement received from the | ||||||
21 | insurance company equal to the amount of the expense | ||||||
22 | or loss (including expenses incurred by the insurance | ||||||
23 | company) that would have been taken into account as a | ||||||
24 | deduction for federal income tax purposes if the | ||||||
25 | expense or loss had been uninsured. If a taxpayer | ||||||
26 | makes the election provided for by this subparagraph |
| |||||||
| |||||||
1 | (T), the insurer to which the premiums were paid must | ||||||
2 | add back to income the amount subtracted by the | ||||||
3 | taxpayer pursuant to this subparagraph (T). This | ||||||
4 | subparagraph (T) is exempt from the provisions of | ||||||
5 | Section 250. | ||||||
6 | (e) Gross income; adjusted gross income; taxable income. | ||||||
7 | (1) In general. Subject to the provisions of paragraph | ||||||
8 | (2) and
subsection (b)(3), for purposes of this Section | ||||||
9 | and Section 803(e), a
taxpayer's gross income, adjusted | ||||||
10 | gross income, or taxable income for
the taxable year shall | ||||||
11 | mean the amount of gross income, adjusted gross
income or | ||||||
12 | taxable income properly reportable for federal income tax
| ||||||
13 | purposes for the taxable year under the provisions of the | ||||||
14 | Internal
Revenue Code. Taxable income may be less than | ||||||
15 | zero. However, for taxable
years ending on or after | ||||||
16 | December 31, 1986, net operating loss
carryforwards from | ||||||
17 | taxable years ending prior to December 31, 1986, may not
| ||||||
18 | exceed the sum of federal taxable income for the taxable | ||||||
19 | year before net
operating loss deduction, plus the excess | ||||||
20 | of addition modifications over
subtraction modifications | ||||||
21 | for the taxable year. For taxable years ending
prior to | ||||||
22 | December 31, 1986, taxable income may never be an amount | ||||||
23 | in excess
of the net operating loss for the taxable year as | ||||||
24 | defined in subsections
(c) and (d) of Section 172 of the | ||||||
25 | Internal Revenue Code, provided that when
taxable income |
| |||||||
| |||||||
1 | of a corporation (other than a Subchapter S corporation),
| ||||||
2 | trust, or estate is less than zero and addition | ||||||
3 | modifications, other than
those provided by subparagraph | ||||||
4 | (E) of paragraph (2) of subsection (b) for
corporations or | ||||||
5 | subparagraph (E) of paragraph (2) of subsection (c) for
| ||||||
6 | trusts and estates, exceed subtraction modifications, an | ||||||
7 | addition
modification must be made under those | ||||||
8 | subparagraphs for any other taxable
year to which the | ||||||
9 | taxable income less than zero (net operating loss) is
| ||||||
10 | applied under Section 172 of the Internal Revenue Code or | ||||||
11 | under
subparagraph (E) of paragraph (2) of this subsection | ||||||
12 | (e) applied in
conjunction with Section 172 of the | ||||||
13 | Internal Revenue Code. | ||||||
14 | (2) Special rule. For purposes of paragraph (1) of | ||||||
15 | this subsection,
the taxable income properly reportable | ||||||
16 | for federal income tax purposes
shall mean: | ||||||
17 | (A) Certain life insurance companies. In the case | ||||||
18 | of a life
insurance company subject to the tax imposed | ||||||
19 | by Section 801 of the
Internal Revenue Code, life | ||||||
20 | insurance company taxable income, plus the
amount of | ||||||
21 | distribution from pre-1984 policyholder surplus | ||||||
22 | accounts as
calculated under Section 815a of the | ||||||
23 | Internal Revenue Code; | ||||||
24 | (B) Certain other insurance companies. In the case | ||||||
25 | of mutual
insurance companies subject to the tax | ||||||
26 | imposed by Section 831 of the
Internal Revenue Code, |
| |||||||
| |||||||
1 | insurance company taxable income; | ||||||
2 | (C) Regulated investment companies. In the case of | ||||||
3 | a regulated
investment company subject to the tax | ||||||
4 | imposed by Section 852 of the
Internal Revenue Code, | ||||||
5 | investment company taxable income; | ||||||
6 | (D) Real estate investment trusts. In the case of | ||||||
7 | a real estate
investment trust subject to the tax | ||||||
8 | imposed by Section 857 of the
Internal Revenue Code, | ||||||
9 | real estate investment trust taxable income; | ||||||
10 | (E) Consolidated corporations. In the case of a | ||||||
11 | corporation which
is a member of an affiliated group | ||||||
12 | of corporations filing a consolidated
income tax | ||||||
13 | return for the taxable year for federal income tax | ||||||
14 | purposes,
taxable income determined as if such | ||||||
15 | corporation had filed a separate
return for federal | ||||||
16 | income tax purposes for the taxable year and each
| ||||||
17 | preceding taxable year for which it was a member of an | ||||||
18 | affiliated group.
For purposes of this subparagraph, | ||||||
19 | the taxpayer's separate taxable
income shall be | ||||||
20 | determined as if the election provided by Section
| ||||||
21 | 243(b)(2) of the Internal Revenue Code had been in | ||||||
22 | effect for all such years; | ||||||
23 | (F) Cooperatives. In the case of a cooperative | ||||||
24 | corporation or
association, the taxable income of such | ||||||
25 | organization determined in
accordance with the | ||||||
26 | provisions of Section 1381 through 1388 of the
|
| |||||||
| |||||||
1 | Internal Revenue Code, but without regard to the | ||||||
2 | prohibition against offsetting losses from patronage | ||||||
3 | activities against income from nonpatronage | ||||||
4 | activities; except that a cooperative corporation or | ||||||
5 | association may make an election to follow its federal | ||||||
6 | income tax treatment of patronage losses and | ||||||
7 | nonpatronage losses. In the event such election is | ||||||
8 | made, such losses shall be computed and carried over | ||||||
9 | in a manner consistent with subsection (a) of Section | ||||||
10 | 207 of this Act and apportioned by the apportionment | ||||||
11 | factor reported by the cooperative on its Illinois | ||||||
12 | income tax return filed for the taxable year in which | ||||||
13 | the losses are incurred. The election shall be | ||||||
14 | effective for all taxable years with original returns | ||||||
15 | due on or after the date of the election. In addition, | ||||||
16 | the cooperative may file an amended return or returns, | ||||||
17 | as allowed under this Act, to provide that the | ||||||
18 | election shall be effective for losses incurred or | ||||||
19 | carried forward for taxable years occurring prior to | ||||||
20 | the date of the election. Once made, the election may | ||||||
21 | only be revoked upon approval of the Director. The | ||||||
22 | Department shall adopt rules setting forth | ||||||
23 | requirements for documenting the elections and any | ||||||
24 | resulting Illinois net loss and the standards to be | ||||||
25 | used by the Director in evaluating requests to revoke | ||||||
26 | elections. Public Act 96-932 is declaratory of |
| |||||||
| |||||||
1 | existing law; | ||||||
2 | (G) Subchapter S corporations. In the case of: (i) | ||||||
3 | a Subchapter S
corporation for which there is in | ||||||
4 | effect an election for the taxable year
under Section | ||||||
5 | 1362 of the Internal Revenue Code, the taxable income | ||||||
6 | of such
corporation determined in accordance with | ||||||
7 | Section 1363(b) of the Internal
Revenue Code, except | ||||||
8 | that taxable income shall take into
account those | ||||||
9 | items which are required by Section 1363(b)(1) of the
| ||||||
10 | Internal Revenue Code to be separately stated; and | ||||||
11 | (ii) a Subchapter
S corporation for which there is in | ||||||
12 | effect a federal election to opt out of
the provisions | ||||||
13 | of the Subchapter S Revision Act of 1982 and have | ||||||
14 | applied
instead the prior federal Subchapter S rules | ||||||
15 | as in effect on July 1, 1982,
the taxable income of | ||||||
16 | such corporation determined in accordance with the
| ||||||
17 | federal Subchapter S rules as in effect on July 1, | ||||||
18 | 1982; and | ||||||
19 | (H) Partnerships. In the case of a partnership, | ||||||
20 | taxable income
determined in accordance with Section | ||||||
21 | 703 of the Internal Revenue Code,
except that taxable | ||||||
22 | income shall take into account those items which are
| ||||||
23 | required by Section 703(a)(1) to be separately stated | ||||||
24 | but which would be
taken into account by an individual | ||||||
25 | in calculating his taxable income. | ||||||
26 | (3) Recapture of business expenses on disposition of |
| |||||||
| |||||||
1 | asset or business. Notwithstanding any other law to the | ||||||
2 | contrary, if in prior years income from an asset or | ||||||
3 | business has been classified as business income and in a | ||||||
4 | later year is demonstrated to be non-business income, then | ||||||
5 | all expenses, without limitation, deducted in such later | ||||||
6 | year and in the 2 immediately preceding taxable years | ||||||
7 | related to that asset or business that generated the | ||||||
8 | non-business income shall be added back and recaptured as | ||||||
9 | business income in the year of the disposition of the | ||||||
10 | asset or business. Such amount shall be apportioned to | ||||||
11 | Illinois using the greater of the apportionment fraction | ||||||
12 | computed for the business under Section 304 of this Act | ||||||
13 | for the taxable year or the average of the apportionment | ||||||
14 | fractions computed for the business under Section 304 of | ||||||
15 | this Act for the taxable year and for the 2 immediately | ||||||
16 | preceding taxable years.
| ||||||
17 | (f) Valuation limitation amount. | ||||||
18 | (1) In general. The valuation limitation amount | ||||||
19 | referred to in
subsections (a)(2)(G), (c)(2)(I) and | ||||||
20 | (d)(2)(E) is an amount equal to: | ||||||
21 | (A) The sum of the pre-August 1, 1969 appreciation | ||||||
22 | amounts (to the
extent consisting of gain reportable | ||||||
23 | under the provisions of Section
1245 or 1250 of the | ||||||
24 | Internal Revenue Code) for all property in respect
of | ||||||
25 | which such gain was reported for the taxable year; |
| |||||||
| |||||||
1 | plus | ||||||
2 | (B) The lesser of (i) the sum of the pre-August 1, | ||||||
3 | 1969 appreciation
amounts (to the extent consisting of | ||||||
4 | capital gain) for all property in
respect of which | ||||||
5 | such gain was reported for federal income tax purposes
| ||||||
6 | for the taxable year, or (ii) the net capital gain for | ||||||
7 | the taxable year,
reduced in either case by any amount | ||||||
8 | of such gain included in the amount
determined under | ||||||
9 | subsection (a)(2)(F) or (c)(2)(H). | ||||||
10 | (2) Pre-August 1, 1969 appreciation amount. | ||||||
11 | (A) If the fair market value of property referred | ||||||
12 | to in paragraph
(1) was readily ascertainable on | ||||||
13 | August 1, 1969, the pre-August 1, 1969
appreciation | ||||||
14 | amount for such property is the lesser of (i) the | ||||||
15 | excess of
such fair market value over the taxpayer's | ||||||
16 | basis (for determining gain)
for such property on that | ||||||
17 | date (determined under the Internal Revenue
Code as in | ||||||
18 | effect on that date), or (ii) the total gain realized | ||||||
19 | and
reportable for federal income tax purposes in | ||||||
20 | respect of the sale,
exchange or other disposition of | ||||||
21 | such property. | ||||||
22 | (B) If the fair market value of property referred | ||||||
23 | to in paragraph
(1) was not readily ascertainable on | ||||||
24 | August 1, 1969, the pre-August 1,
1969 appreciation | ||||||
25 | amount for such property is that amount which bears
| ||||||
26 | the same ratio to the total gain reported in respect of |
| |||||||
| |||||||
1 | the property for
federal income tax purposes for the | ||||||
2 | taxable year, as the number of full
calendar months in | ||||||
3 | that part of the taxpayer's holding period for the
| ||||||
4 | property ending July 31, 1969 bears to the number of | ||||||
5 | full calendar
months in the taxpayer's entire holding | ||||||
6 | period for the
property. | ||||||
7 | (C) The Department shall prescribe such | ||||||
8 | regulations as may be
necessary to carry out the | ||||||
9 | purposes of this paragraph. | ||||||
10 | (g) Double deductions. Unless specifically provided | ||||||
11 | otherwise, nothing
in this Section shall permit the same item | ||||||
12 | to be deducted more than once. | ||||||
13 | (h) Legislative intention. Except as expressly provided by | ||||||
14 | this
Section there shall be no modifications or limitations on | ||||||
15 | the amounts
of income, gain, loss or deduction taken into | ||||||
16 | account in determining
gross income, adjusted gross income or | ||||||
17 | taxable income for federal income
tax purposes for the taxable | ||||||
18 | year, or in the amount of such items
entering into the | ||||||
19 | computation of base income and net income under this
Act for | ||||||
20 | such taxable year, whether in respect of property values as of
| ||||||
21 | August 1, 1969 or otherwise. | ||||||
22 | (Source: P.A. 100-22, eff. 7-6-17; 100-905, eff. 8-17-18; | ||||||
23 | 101-9, eff. 6-5-19; 101-81, eff. 7-12-19; revised 9-20-19.)
|
| |||||||
| |||||||
1 | (35 ILCS 5/207) (from Ch. 120, par. 2-207)
| ||||||
2 | Sec. 207. Net Losses.
| ||||||
3 | (a) If after applying all of the (i) modifications
| ||||||
4 | provided for in paragraph (2) of Section 203(b), paragraph (2) | ||||||
5 | of Section
203(c) and paragraph (2) of Section 203(d) and (ii) | ||||||
6 | the allocation and
apportionment provisions of Article 3 of | ||||||
7 | this
Act and subsection (c) of this Section, the taxpayer's | ||||||
8 | net income results in a loss;
| ||||||
9 | (1) for any taxable year ending prior to December 31, | ||||||
10 | 1999, such loss
shall be allowed
as a carryover or | ||||||
11 | carryback deduction in the manner allowed under Section
| ||||||
12 | 172 of the Internal Revenue Code;
| ||||||
13 | (2) for any taxable year ending on or after December | ||||||
14 | 31, 1999 and prior
to December 31, 2003, such loss
shall be | ||||||
15 | allowed as a carryback to each of the 2 taxable years | ||||||
16 | preceding the
taxable year of such loss and shall be a net | ||||||
17 | operating loss carryover to each of the
20 taxable years | ||||||
18 | following the taxable year of such loss; and
| ||||||
19 | (3) for any taxable year ending on or after December | ||||||
20 | 31, 2003, such loss
shall be allowed as a net operating | ||||||
21 | loss carryover to each of the 12 taxable years
following | ||||||
22 | the taxable year of such loss, except as provided in | ||||||
23 | subsection (d).
| ||||||
24 | (a-5) Election to relinquish carryback and order of | ||||||
25 | application of
losses.
| ||||||
26 | (A) For losses incurred in tax years ending prior |
| |||||||
| |||||||
1 | to December 31,
2003, the taxpayer may elect to | ||||||
2 | relinquish the entire carryback period
with respect to | ||||||
3 | such loss. Such election shall be made in the form and | ||||||
4 | manner
prescribed by the Department and shall be made | ||||||
5 | by the due date (including
extensions of time) for | ||||||
6 | filing the taxpayer's return for the taxable year in
| ||||||
7 | which such loss is incurred, and such election, once | ||||||
8 | made, shall be
irrevocable.
| ||||||
9 | (B) The entire amount of such loss shall be | ||||||
10 | carried to the earliest
taxable year to which such | ||||||
11 | loss may be carried. The amount of such loss which
| ||||||
12 | shall be carried to each of the other taxable years | ||||||
13 | shall be the excess, if
any, of the amount of such loss | ||||||
14 | over the sum of the deductions for carryback or
| ||||||
15 | carryover of such loss allowable for each of the prior | ||||||
16 | taxable years to which
such loss may be carried.
| ||||||
17 | (b) Any loss determined under subsection (a) of this | ||||||
18 | Section must be carried
back or carried forward in the same | ||||||
19 | manner for purposes of subsections (a)
and (b) of Section 201 | ||||||
20 | of this Act as for purposes of subsections (c) and
(d) of | ||||||
21 | Section 201 of this Act.
| ||||||
22 | (c) Notwithstanding any other provision of this Act, for | ||||||
23 | each taxable year ending on or after December 31, 2008, for | ||||||
24 | purposes of computing the loss for the taxable year under | ||||||
25 | subsection (a) of this Section and the deduction taken into | ||||||
26 | account for the taxable year for a net operating loss |
| |||||||
| |||||||
1 | carryover under paragraphs (1), (2), and (3) of subsection (a) | ||||||
2 | of this Section, the loss and net operating loss carryover | ||||||
3 | shall be reduced in an amount equal to the reduction to the net | ||||||
4 | operating loss and net operating loss carryover to the taxable | ||||||
5 | year, respectively, required under Section 108(b)(2)(A) of the | ||||||
6 | Internal Revenue Code, multiplied by a fraction, the numerator | ||||||
7 | of which is the amount of discharge of indebtedness income | ||||||
8 | that is excluded from gross income for the taxable year (but | ||||||
9 | only if the taxable year ends on or after December 31, 2008) | ||||||
10 | under Section 108(a) of the Internal Revenue Code and that | ||||||
11 | would have been allocated and apportioned to this State under | ||||||
12 | Article 3 of this Act but for that exclusion, and the | ||||||
13 | denominator of which is the total amount of discharge of | ||||||
14 | indebtedness income excluded from gross income under Section | ||||||
15 | 108(a) of the Internal Revenue Code for the taxable year. The | ||||||
16 | reduction required under this subsection (c) shall be made | ||||||
17 | after the determination of Illinois net income for the taxable | ||||||
18 | year in which the indebtedness is discharged.
| ||||||
19 | (d) In the case of a corporation (other than a Subchapter S | ||||||
20 | corporation), no carryover deduction shall be allowed under | ||||||
21 | this Section for any taxable year ending after December 31, | ||||||
22 | 2010 and prior to December 31, 2012, and no carryover | ||||||
23 | deduction shall exceed $100,000 for any taxable year ending on | ||||||
24 | or after December 31, 2012 and prior to December 31, 2014 and | ||||||
25 | for any taxable year ending on or after December 31, 2021 and | ||||||
26 | prior to December 31, 2024 ; provided that, for purposes of |
| |||||||
| |||||||
1 | determining the taxable years to which a net loss may be | ||||||
2 | carried under subsection (a) of this Section, no taxable year | ||||||
3 | for which a deduction is disallowed under this subsection, or | ||||||
4 | for which the deduction would exceed $100,000 if not for this | ||||||
5 | subsection, shall be counted. | ||||||
6 | (e) In the case of a residual interest holder in a real | ||||||
7 | estate mortgage investment conduit subject to Section 860E of | ||||||
8 | the Internal Revenue Code, the net loss in subsection (a) | ||||||
9 | shall be equal to: | ||||||
10 | (1) the amount computed under subsection (a), without | ||||||
11 | regard to this subsection (e), or if that amount is | ||||||
12 | positive, zero; | ||||||
13 | (2) minus an amount equal to the amount computed under | ||||||
14 | subsection (a), without regard to this subsection (e), | ||||||
15 | minus the amount that would be computed under subsection | ||||||
16 | (a) if the taxpayer's federal taxable income were computed | ||||||
17 | without regard to Section 860E of the Internal Revenue | ||||||
18 | Code and without regard to this subsection (e). | ||||||
19 | The modification in this subsection (e) is exempt from the | ||||||
20 | provisions of Section 250. | ||||||
21 | (Source: P.A. 96-1496, eff. 1-13-11; 97-507, eff. 8-23-11; | ||||||
22 | 97-636, eff. 6-1-12 .)
| ||||||
23 | (35 ILCS 5/214)
| ||||||
24 | Sec. 214. Tax credit for affordable housing donations.
| ||||||
25 | (a) Beginning with taxable years ending on or after |
| |||||||
| |||||||
1 | December 31, 2001 and
until the taxable year ending on | ||||||
2 | December 31, 2026 December 31, 2021 , a taxpayer who makes a
| ||||||
3 | donation under Section 7.28 of the Illinois Housing | ||||||
4 | Development Act is entitled to a credit
against the tax | ||||||
5 | imposed by subsections (a) and (b) of Section 201 in an amount
| ||||||
6 | equal
to 50% of the value of the donation. Partners, | ||||||
7 | shareholders of subchapter S
corporations, and owners of | ||||||
8 | limited liability companies (if the limited
liability company | ||||||
9 | is treated as a partnership for purposes of federal and State
| ||||||
10 | income
taxation) are entitled to a credit under this Section | ||||||
11 | to be determined in
accordance with the determination of | ||||||
12 | income and distributive share of income
under Sections 702 and | ||||||
13 | 703 and subchapter S of the Internal Revenue Code.
Persons or | ||||||
14 | entities not subject to the tax imposed by subsections (a) and | ||||||
15 | (b)
of Section 201 and who make a donation under Section 7.28 | ||||||
16 | of the Illinois
Housing Development Act are entitled to a | ||||||
17 | credit as described in this
subsection and may transfer that | ||||||
18 | credit as described in subsection (c).
| ||||||
19 | (b) If the amount of the credit exceeds the tax liability | ||||||
20 | for the year, the
excess may be carried forward and applied to | ||||||
21 | the tax liability of the 5 taxable
years following the excess | ||||||
22 | credit year. The tax credit shall be applied to the
earliest | ||||||
23 | year for which there is a tax liability. If there are credits | ||||||
24 | for
more than one year that are available to offset a | ||||||
25 | liability, the earlier credit
shall be applied first.
| ||||||
26 | (c) The transfer of the tax credit allowed under this |
| |||||||
| |||||||
1 | Section may be made
(i) to the purchaser of land that has been | ||||||
2 | designated solely for affordable
housing projects in | ||||||
3 | accordance with the Illinois Housing Development Act or
(ii) | ||||||
4 | to another donor who has also made a donation in accordance | ||||||
5 | with Section 7.28 of the
Illinois Housing
Development Act.
| ||||||
6 | (d) A taxpayer claiming the credit provided by this | ||||||
7 | Section must maintain
and record any information that the | ||||||
8 | Department may require by regulation
regarding the project for | ||||||
9 | which the credit is claimed.
When
claiming the credit provided | ||||||
10 | by this Section, the taxpayer must provide
information | ||||||
11 | regarding the taxpayer's donation to the project under the | ||||||
12 | Illinois Housing Development Act.
| ||||||
13 | (Source: P.A. 99-915, eff. 12-20-16.)
| ||||||
14 | (35 ILCS 5/220) | ||||||
15 | Sec. 220. Angel investment credit. | ||||||
16 | (a) As used in this Section: | ||||||
17 | "Applicant" means a corporation, partnership, limited | ||||||
18 | liability company, or a natural person that makes an | ||||||
19 | investment in a qualified new business venture. The term | ||||||
20 | "applicant" does not include (i) a corporation, partnership, | ||||||
21 | limited liability company, or a natural person who has a | ||||||
22 | direct or indirect ownership interest of at least 51% in the | ||||||
23 | profits, capital, or value of the qualified new business | ||||||
24 | venture receiving the investment or (ii) a related member. | ||||||
25 | "Claimant" means an applicant certified by the Department |
| |||||||
| |||||||
1 | who files a claim for a credit under this Section. | ||||||
2 | "Department" means the Department of Commerce and Economic | ||||||
3 | Opportunity. | ||||||
4 | "Investment" means money (or its equivalent) given to a | ||||||
5 | qualified new business venture, at a risk of loss, in | ||||||
6 | consideration for an equity interest of the qualified new | ||||||
7 | business venture. The Department may adopt rules to permit | ||||||
8 | certain forms of contingent equity investments to be | ||||||
9 | considered eligible for a tax credit under this Section. | ||||||
10 | "Qualified new business venture" means a business that is | ||||||
11 | registered with the Department under this Section. | ||||||
12 | "Related member" means a person that, with respect to the
| ||||||
13 | applicant, is any one of the following: | ||||||
14 | (1) An individual, if the individual and the members | ||||||
15 | of the individual's family (as defined in Section 318 of | ||||||
16 | the Internal Revenue Code) own directly, indirectly,
| ||||||
17 | beneficially, or constructively, in the aggregate, at | ||||||
18 | least 50% of the value of the outstanding profits, | ||||||
19 | capital, stock, or other ownership interest in the | ||||||
20 | qualified new business venture that is the recipient of | ||||||
21 | the applicant's investment. | ||||||
22 | (2) A partnership, estate, or trust and any partner or | ||||||
23 | beneficiary, if the partnership, estate, or trust and its | ||||||
24 | partners or beneficiaries own directly, indirectly, | ||||||
25 | beneficially, or constructively, in the aggregate, at | ||||||
26 | least 50% of the profits, capital, stock, or other |
| |||||||
| |||||||
1 | ownership interest in the qualified new business venture | ||||||
2 | that is the recipient of the applicant's investment. | ||||||
3 | (3) A corporation, and any party related to the | ||||||
4 | corporation in a manner that would require an attribution | ||||||
5 | of stock from the corporation under the attribution rules
| ||||||
6 | of Section 318 of the Internal Revenue Code, if the | ||||||
7 | applicant and any other related member own, in the | ||||||
8 | aggregate, directly, indirectly, beneficially, or | ||||||
9 | constructively, at least 50% of the value of the | ||||||
10 | outstanding stock of the qualified new business venture | ||||||
11 | that is the recipient of the applicant's investment. | ||||||
12 | (4) A corporation and any party related to that | ||||||
13 | corporation in a manner that would require an attribution | ||||||
14 | of stock from the corporation to the party or from the
| ||||||
15 | party to the corporation under the attribution rules of | ||||||
16 | Section 318 of the Internal Revenue Code, if the | ||||||
17 | corporation and all such related parties own, in the | ||||||
18 | aggregate, at least 50% of the profits, capital, stock, or | ||||||
19 | other ownership interest in the qualified new business | ||||||
20 | venture that is the recipient of the applicant's | ||||||
21 | investment. | ||||||
22 | (5) A person to or from whom there is attribution of | ||||||
23 | ownership of stock in the qualified new business venture | ||||||
24 | that is the recipient of the applicant's investment in | ||||||
25 | accordance with Section 1563(e) of the Internal Revenue | ||||||
26 | Code, except that for purposes of determining whether a |
| |||||||
| |||||||
1 | person is a related member under this paragraph, "20%" | ||||||
2 | shall be substituted for "5%" whenever "5%" appears in | ||||||
3 | Section 1563(e) of the Internal Revenue Code. | ||||||
4 | (b) For taxable years beginning after December 31, 2010, | ||||||
5 | and ending on or before December 31, 2026 December 31, 2021 , | ||||||
6 | subject to the limitations provided in this Section, a | ||||||
7 | claimant may claim, as a credit against the tax imposed under | ||||||
8 | subsections (a) and (b) of Section 201 of this Act, an amount | ||||||
9 | equal to 25% of the claimant's investment made directly in a | ||||||
10 | qualified new business venture. In order for an investment in | ||||||
11 | a qualified new business venture to be eligible for tax | ||||||
12 | credits, the business must have applied for and received | ||||||
13 | certification under subsection (e) for the taxable year in | ||||||
14 | which the investment was made prior to the date on which the | ||||||
15 | investment was made. The credit under this Section may not | ||||||
16 | exceed the taxpayer's Illinois income tax liability for the | ||||||
17 | taxable year. If the amount of the credit exceeds the tax | ||||||
18 | liability for the year, the excess may be carried forward and | ||||||
19 | applied to the tax liability of the 5 taxable years following | ||||||
20 | the excess credit year. The credit shall be applied to the | ||||||
21 | earliest year for which there is a tax liability. If there are | ||||||
22 | credits from more than one tax year that are available to | ||||||
23 | offset a liability, the earlier credit shall be applied first. | ||||||
24 | In the case of a partnership or Subchapter S Corporation, the | ||||||
25 | credit is allowed to the partners or shareholders in | ||||||
26 | accordance with the determination of income and distributive |
| |||||||
| |||||||
1 | share of income under Sections 702 and 704 and Subchapter S of | ||||||
2 | the Internal Revenue Code. | ||||||
3 | (c) The minimum amount an applicant must invest in any | ||||||
4 | single qualified new business venture in order to be eligible | ||||||
5 | for a credit under this Section is $10,000. The maximum amount | ||||||
6 | of an applicant's total investment made in any single | ||||||
7 | qualified new business venture that may be used as the basis | ||||||
8 | for a credit under this Section is $2,000,000. | ||||||
9 | (d) The Department shall implement a program to certify an | ||||||
10 | applicant for an angel investment credit. Upon satisfactory | ||||||
11 | review, the Department shall issue a tax credit certificate | ||||||
12 | stating the amount of the tax credit to which the applicant is | ||||||
13 | entitled. The Department shall annually certify that: (i) each | ||||||
14 | qualified new business venture that receives an angel | ||||||
15 | investment under this Section has maintained a minimum | ||||||
16 | employment threshold, as defined by rule, in the State (and | ||||||
17 | continues to maintain a minimum employment threshold in the | ||||||
18 | State for a period of no less than 3 years from the issue date | ||||||
19 | of the last tax credit certificate issued by the Department | ||||||
20 | with respect to such business pursuant to this Section); and | ||||||
21 | (ii) the claimant's investment has been made and remains, | ||||||
22 | except in the event of a qualifying liquidity event, in the | ||||||
23 | qualified new business venture for no less than 3 years. | ||||||
24 | If an investment for which a claimant is allowed a credit | ||||||
25 | under subsection (b) is held by the claimant for less than 3 | ||||||
26 | years, other than as a result of a permitted sale of the |
| |||||||
| |||||||
1 | investment to person who is not a related member, the claimant | ||||||
2 | shall pay to the Department of Revenue, in the manner | ||||||
3 | prescribed by the Department of Revenue, the aggregate amount | ||||||
4 | of the disqualified credits that the claimant received related | ||||||
5 | to the subject investment. | ||||||
6 | If the Department determines that a qualified new business | ||||||
7 | venture failed to maintain a minimum employment threshold in | ||||||
8 | the State through the date which is 3 years from the issue date | ||||||
9 | of the last tax credit certificate issued by the Department | ||||||
10 | with respect to the subject business pursuant to this Section, | ||||||
11 | the claimant or claimants shall pay to the Department of | ||||||
12 | Revenue, in the manner prescribed by the Department of | ||||||
13 | Revenue, the aggregate amount of the disqualified credits that | ||||||
14 | claimant or claimants received related to investments in that | ||||||
15 | business. | ||||||
16 | (e) The Department shall implement a program to register | ||||||
17 | qualified new business ventures for purposes of this Section. | ||||||
18 | A business desiring registration under this Section shall be | ||||||
19 | required to submit a full and complete application to the | ||||||
20 | Department. A submitted application shall be effective only | ||||||
21 | for the taxable year in which it is submitted, and a business | ||||||
22 | desiring registration under this Section shall be required to | ||||||
23 | submit a separate application in and for each taxable year for | ||||||
24 | which the business desires registration. Further, if at any | ||||||
25 | time prior to the acceptance of an application for | ||||||
26 | registration under this Section by the Department one or more |
| |||||||
| |||||||
1 | events occurs which makes the information provided in that | ||||||
2 | application materially false or incomplete (in whole or in | ||||||
3 | part), the business shall promptly notify the Department of | ||||||
4 | the same. Any failure of a business to promptly provide the | ||||||
5 | foregoing information to the Department may, at the discretion | ||||||
6 | of the Department, result in a revocation of a previously | ||||||
7 | approved application for that business, or disqualification of | ||||||
8 | the business from future registration under this Section, or | ||||||
9 | both. The Department may register the business only if all of | ||||||
10 | the following conditions are satisfied: | ||||||
11 | (1) it has its principal place of business in this | ||||||
12 | State; | ||||||
13 | (2) at least 51% of the employees employed by the | ||||||
14 | business are employed in this State; | ||||||
15 | (3) the business has the potential for increasing jobs | ||||||
16 | in this State, increasing capital investment in this | ||||||
17 | State, or both, as determined by the Department, and | ||||||
18 | either of the following apply: | ||||||
19 | (A) it is principally engaged in innovation in any | ||||||
20 | of the following: manufacturing; biotechnology; | ||||||
21 | nanotechnology; communications; agricultural | ||||||
22 | sciences; clean energy creation or storage technology; | ||||||
23 | processing or assembling products, including medical | ||||||
24 | devices, pharmaceuticals, computer software, computer | ||||||
25 | hardware, semiconductors, other innovative technology | ||||||
26 | products, or other products that are produced using |
| |||||||
| |||||||
1 | manufacturing methods that are enabled by applying | ||||||
2 | proprietary technology; or providing services that are | ||||||
3 | enabled by applying proprietary technology; or | ||||||
4 | (B) it is undertaking pre-commercialization | ||||||
5 | activity related to proprietary technology that | ||||||
6 | includes conducting research, developing a new product | ||||||
7 | or business process, or developing a service that is | ||||||
8 | principally reliant on applying proprietary | ||||||
9 | technology; | ||||||
10 | (4) it is not principally engaged in real estate | ||||||
11 | development, insurance, banking, lending, lobbying, | ||||||
12 | political consulting, professional services provided by | ||||||
13 | attorneys, accountants, business consultants, physicians, | ||||||
14 | or health care consultants, wholesale or retail trade, | ||||||
15 | leisure, hospitality, transportation, or construction, | ||||||
16 | except construction of power production plants that derive | ||||||
17 | energy from a renewable energy resource, as defined in | ||||||
18 | Section 1 of the Illinois Power Agency Act; | ||||||
19 | (5) at the time it is first certified: | ||||||
20 | (A) it has fewer than 100 employees; | ||||||
21 | (B) it has been in operation in Illinois for not | ||||||
22 | more than 10 consecutive years prior to the year of | ||||||
23 | certification; and | ||||||
24 | (C) it has received not more than $10,000,000 in | ||||||
25 | aggregate investments; | ||||||
26 | (5.1) it agrees to maintain a minimum employment |
| |||||||
| |||||||
1 | threshold in the State of Illinois prior to the date which | ||||||
2 | is 3 years from the issue date of the last tax credit | ||||||
3 | certificate issued by the Department with respect to that | ||||||
4 | business pursuant to this Section; | ||||||
5 | (6) (blank); and | ||||||
6 | (7) it has received not more than $4,000,000 in | ||||||
7 | investments that qualified for tax credits under this | ||||||
8 | Section. | ||||||
9 | (f) The Department, in consultation with the Department of | ||||||
10 | Revenue, shall adopt rules to administer this Section. The | ||||||
11 | aggregate amount of the tax credits that may be claimed under | ||||||
12 | this Section for investments made in qualified new business | ||||||
13 | ventures shall be limited at $10,000,000 per calendar year, of | ||||||
14 | which $500,000 shall be reserved for investments made in | ||||||
15 | qualified new business ventures which are minority-owned | ||||||
16 | businesses, women-owned businesses, or businesses owned by a | ||||||
17 | person with a disability (as those terms are used and defined | ||||||
18 | in the Business Enterprise for Minorities, Women, and Persons | ||||||
19 | with Disabilities Act), and an additional $500,000 shall be | ||||||
20 | reserved for investments made in qualified new business | ||||||
21 | ventures with their principal place of business in counties | ||||||
22 | with a population of not more than 250,000. The foregoing | ||||||
23 | annual allowable amounts shall be allocated by the Department, | ||||||
24 | on a per calendar quarter basis and prior to the commencement | ||||||
25 | of each calendar year, in such proportion as determined by the | ||||||
26 | Department, provided that: (i) the amount initially allocated |
| |||||||
| |||||||
1 | by the Department for any one calendar quarter shall not | ||||||
2 | exceed 35% of the total allowable amount; (ii) any portion of | ||||||
3 | the allocated allowable amount remaining unused as of the end | ||||||
4 | of any of the first 3 calendar quarters of a given calendar | ||||||
5 | year shall be rolled into, and added to, the total allocated | ||||||
6 | amount for the next available calendar quarter; and (iii) the | ||||||
7 | reservation of tax credits for investments in minority-owned | ||||||
8 | businesses, women-owned businesses, businesses owned by a | ||||||
9 | person with a disability, and in businesses in counties with a | ||||||
10 | population of not more than 250,000 is limited to the first 3 | ||||||
11 | calendar quarters of a given calendar year, after which they | ||||||
12 | may be claimed by investors in any qualified new business | ||||||
13 | venture. | ||||||
14 | (g) A claimant may not sell or otherwise transfer a credit | ||||||
15 | awarded under this Section to another person. | ||||||
16 | (h) On or before March 1 of each year, the Department shall | ||||||
17 | report to the Governor and to the General Assembly on the tax | ||||||
18 | credit certificates awarded under this Section for the prior | ||||||
19 | calendar year. | ||||||
20 | (1) This report must include, for each tax credit | ||||||
21 | certificate awarded: | ||||||
22 | (A) the name of the claimant and the amount of | ||||||
23 | credit awarded or allocated to that claimant; | ||||||
24 | (B) the name and address (including the county) of | ||||||
25 | the qualified new business venture that received the | ||||||
26 | investment giving rise to the credit, the North |
| |||||||
| |||||||
1 | American Industry Classification System (NAICS) code | ||||||
2 | applicable to that qualified new business venture, and | ||||||
3 | the number of employees of the qualified new business | ||||||
4 | venture; and | ||||||
5 | (C) the date of approval by the Department of each | ||||||
6 | claimant's tax credit certificate. | ||||||
7 | (2) The report must also include: | ||||||
8 | (A) the total number of applicants and the total | ||||||
9 | number of claimants, including the amount of each tax | ||||||
10 | credit certificate awarded to a claimant under this | ||||||
11 | Section in the prior calendar year; | ||||||
12 | (B) the total number of applications from | ||||||
13 | businesses seeking registration under this Section, | ||||||
14 | the total number of new qualified business ventures | ||||||
15 | registered by the Department, and the aggregate amount | ||||||
16 | of investment upon which tax credit certificates were | ||||||
17 | issued in the prior calendar year; and | ||||||
18 | (C) the total amount of tax credit certificates | ||||||
19 | sought by applicants, the amount of each tax credit | ||||||
20 | certificate issued to a claimant, the aggregate amount | ||||||
21 | of all tax credit certificates issued in the prior | ||||||
22 | calendar year and the aggregate amount of tax credit | ||||||
23 | certificates issued as authorized under this Section | ||||||
24 | for all calendar years.
| ||||||
25 | (i) For each business seeking registration under this | ||||||
26 | Section after December 31, 2016, the Department shall require |
| |||||||
| |||||||
1 | the business to include in its application the North American | ||||||
2 | Industry Classification System (NAICS) code applicable to the | ||||||
3 | business and the number of employees of the business at the | ||||||
4 | time of application. Each business registered by the | ||||||
5 | Department as a qualified new business venture that receives | ||||||
6 | an investment giving rise to the issuance of a tax credit | ||||||
7 | certificate pursuant to this Section shall, for each of the 3 | ||||||
8 | years following the issue date of the last tax credit | ||||||
9 | certificate issued by the Department with respect to such | ||||||
10 | business pursuant to this Section, report to the Department | ||||||
11 | the following: | ||||||
12 | (1) the number of employees and the location at which | ||||||
13 | those employees are employed, both as of the end of each | ||||||
14 | year; | ||||||
15 | (2) the amount of additional new capital investment | ||||||
16 | raised as of the end of each year, if any; and | ||||||
17 | (3) the terms of any liquidity event occurring during | ||||||
18 | such year; for the purposes of this Section, a "liquidity | ||||||
19 | event" means any event that would be considered an exit | ||||||
20 | for an illiquid investment, including any event that | ||||||
21 | allows the equity holders of the business (or any material | ||||||
22 | portion thereof) to cash out some or all of their | ||||||
23 | respective equity interests. | ||||||
24 | (Source: P.A. 100-328, eff. 1-1-18; 100-686, eff. 1-1-19; | ||||||
25 | 100-863, eff. 8-14-18; 101-81, eff. 7-12-19.) |
| |||||||
| |||||||
1 | (35 ILCS 5/221) | ||||||
2 | Sec. 221. Rehabilitation costs; qualified historic | ||||||
3 | properties; River Edge Redevelopment Zone. | ||||||
4 | (a) For taxable years that begin on or after January 1, | ||||||
5 | 2012 and begin prior to January 1, 2018, there shall be allowed | ||||||
6 | a tax credit against the tax imposed by subsections (a) and (b) | ||||||
7 | of Section 201 of this Act in an amount equal to 25% of | ||||||
8 | qualified expenditures incurred by a qualified taxpayer during | ||||||
9 | the taxable year in the restoration and preservation of a | ||||||
10 | qualified historic structure located in a River Edge | ||||||
11 | Redevelopment Zone pursuant to a qualified rehabilitation | ||||||
12 | plan, provided that the total amount of such expenditures (i) | ||||||
13 | must equal $5,000 or more and (ii) must exceed 50% of the | ||||||
14 | purchase price of the property. | ||||||
15 | (a-1) For taxable years that begin on or after January 1, | ||||||
16 | 2018 and end prior to January 1, 2027 January 1, 2022 , there | ||||||
17 | shall be allowed a tax credit against the tax imposed by | ||||||
18 | subsections (a) and (b) of Section 201 of this Act in an | ||||||
19 | aggregate amount equal to 25% of qualified expenditures | ||||||
20 | incurred by a qualified taxpayer in the restoration and | ||||||
21 | preservation of a qualified historic structure located in a | ||||||
22 | River Edge Redevelopment Zone pursuant to a qualified | ||||||
23 | rehabilitation plan, provided that the total amount of such | ||||||
24 | expenditures must (i) equal $5,000 or more and (ii) exceed the | ||||||
25 | adjusted basis of the qualified historic structure on the | ||||||
26 | first day the qualified rehabilitation plan begins. For any |
| |||||||
| |||||||
1 | rehabilitation project, regardless of duration or number of | ||||||
2 | phases, the project's compliance with the foregoing provisions | ||||||
3 | (i) and (ii) shall be determined based on the aggregate amount | ||||||
4 | of qualified expenditures for the entire project and may | ||||||
5 | include expenditures incurred under subsection (a), this | ||||||
6 | subsection, or both subsection (a) and this subsection. If the | ||||||
7 | qualified rehabilitation plan spans multiple years, the | ||||||
8 | aggregate credit for the entire project shall be allowed in | ||||||
9 | the last taxable year, except for phased rehabilitation | ||||||
10 | projects, which may receive credits upon completion of each | ||||||
11 | phase. Before obtaining the first phased credit: (A) the total | ||||||
12 | amount of such expenditures must meet the requirements of | ||||||
13 | provisions (i) and (ii) of this subsection; (B) the | ||||||
14 | rehabilitated portion of the qualified historic structure must | ||||||
15 | be placed in service; and (C) the requirements of subsection | ||||||
16 | (b) must be met. | ||||||
17 | (a-2) For taxable years beginning on or after January 1, | ||||||
18 | 2021 and ending prior to January 1, 2027 January 1, 2022 , there | ||||||
19 | shall be allowed a tax credit against the tax imposed by | ||||||
20 | subsections (a) and (b) of Section 201 as provided in Section | ||||||
21 | 10-10.3 of the River Edge Redevelopment Zone Act. The credit | ||||||
22 | allowed under this subsection (a-2) shall apply only to | ||||||
23 | taxpayers that make a capital investment of at least | ||||||
24 | $1,000,000 in a qualified rehabilitation plan. | ||||||
25 | The credit or credits may not reduce the taxpayer's | ||||||
26 | liability to less than zero. If the amount of the credit or |
| |||||||
| |||||||
1 | credits exceeds the taxpayer's liability, the excess may be | ||||||
2 | carried forward and applied against the taxpayer's liability | ||||||
3 | in succeeding calendar years in the manner provided under | ||||||
4 | paragraph (4) of Section 211 of this Act. The credit or credits | ||||||
5 | shall be applied to the earliest year for which there is a tax | ||||||
6 | liability. If there are credits from more than one taxable | ||||||
7 | year that are available to offset a liability, the earlier | ||||||
8 | credit shall be applied first. | ||||||
9 | For partners, shareholders of Subchapter S corporations, | ||||||
10 | and owners of limited liability companies, if the liability | ||||||
11 | company is treated as a partnership for the purposes of | ||||||
12 | federal and State income taxation, there shall be allowed a | ||||||
13 | credit under this Section to be determined in accordance with | ||||||
14 | the determination of income and distributive share of income | ||||||
15 | under Sections 702 and 704 and Subchapter S of the Internal | ||||||
16 | Revenue Code. | ||||||
17 | The total aggregate amount of credits awarded under the | ||||||
18 | Blue Collar Jobs Act (Article 20 of this amendatory Act of the | ||||||
19 | 101st General Assembly) shall not exceed $20,000,000 in any | ||||||
20 | State fiscal year. | ||||||
21 | (b) To obtain a tax credit pursuant to this Section, the | ||||||
22 | taxpayer must apply with the Department of Natural Resources. | ||||||
23 | The Department of Natural Resources shall determine the amount | ||||||
24 | of eligible rehabilitation costs and expenses in addition to | ||||||
25 | the amount of the River Edge construction jobs credit within | ||||||
26 | 45 days of receipt of a complete application. The taxpayer |
| |||||||
| |||||||
1 | must submit a certification of costs prepared by an | ||||||
2 | independent certified public accountant that certifies (i) the | ||||||
3 | project expenses, (ii) whether those expenses are qualified | ||||||
4 | expenditures, and (iii) that the qualified expenditures exceed | ||||||
5 | the adjusted basis of the qualified historic structure on the | ||||||
6 | first day the qualified rehabilitation plan commenced. The | ||||||
7 | Department of Natural Resources is authorized, but not | ||||||
8 | required, to accept this certification of costs to determine | ||||||
9 | the amount of qualified expenditures and the amount of the | ||||||
10 | credit. The Department of Natural Resources shall provide | ||||||
11 | guidance as to the minimum standards to be followed in the | ||||||
12 | preparation of such certification. The Department of Natural | ||||||
13 | Resources and the National Park Service shall determine | ||||||
14 | whether the rehabilitation is consistent with the United | ||||||
15 | States Secretary of the Interior's Standards for | ||||||
16 | Rehabilitation. | ||||||
17 | (b-1) Upon completion of the project and approval of the | ||||||
18 | complete application, the Department of Natural Resources | ||||||
19 | shall issue a single certificate in the amount of the eligible | ||||||
20 | credits equal to 25% of qualified expenditures incurred during | ||||||
21 | the eligible taxable years, as defined in subsections (a) and | ||||||
22 | (a-1), excepting any credits awarded under subsection (a) | ||||||
23 | prior to January 1, 2019 (the effective date of Public Act | ||||||
24 | 100-629) and any phased credits issued prior to the eligible | ||||||
25 | taxable year under subsection (a-1). At the time the | ||||||
26 | certificate is issued, an issuance fee up to the maximum |
| |||||||
| |||||||
1 | amount of 2% of the amount of the credits issued by the | ||||||
2 | certificate may be collected from the applicant to administer | ||||||
3 | the provisions of this Section. If collected, this issuance | ||||||
4 | fee shall be deposited into the Historic Property | ||||||
5 | Administrative Fund, a special fund created in the State | ||||||
6 | treasury. Subject to appropriation, moneys in the Historic | ||||||
7 | Property Administrative Fund shall be provided to the | ||||||
8 | Department of Natural Resources as reimbursement for the costs | ||||||
9 | associated with administering this Section. | ||||||
10 | (c) The taxpayer must attach the certificate to the tax | ||||||
11 | return on which the credits are to be claimed. The tax credit | ||||||
12 | under this Section may not reduce the taxpayer's liability to | ||||||
13 | less than
zero. If the amount of the credit exceeds the tax | ||||||
14 | liability for the year, the excess credit may be carried | ||||||
15 | forward and applied to the tax liability of the 5 taxable years | ||||||
16 | following the excess credit year. | ||||||
17 | (c-1) Subject to appropriation, moneys in the Historic | ||||||
18 | Property Administrative Fund shall be used, on a biennial | ||||||
19 | basis beginning at the end of the second fiscal year after | ||||||
20 | January 1, 2019 (the effective date of Public Act 100-629), to | ||||||
21 | hire a qualified third party to prepare a biennial report to | ||||||
22 | assess the overall economic impact to the State from the | ||||||
23 | qualified rehabilitation projects under this Section completed | ||||||
24 | in that year and in previous years. The overall economic | ||||||
25 | impact shall include at least: (1) the direct and indirect or | ||||||
26 | induced economic impacts of completed projects; (2) temporary, |
| |||||||
| |||||||
1 | permanent, and construction jobs created; (3) sales, income, | ||||||
2 | and property tax generation before, during construction, and | ||||||
3 | after completion; and (4) indirect neighborhood impact after | ||||||
4 | completion. The report shall be submitted to the Governor and | ||||||
5 | the General Assembly. The report to the General Assembly shall | ||||||
6 | be filed with the Clerk of the House of Representatives and the | ||||||
7 | Secretary of the Senate in electronic form only, in the manner | ||||||
8 | that the Clerk and the Secretary shall direct. | ||||||
9 | (c-2) The Department of Natural Resources may adopt rules | ||||||
10 | to implement this Section in addition to the rules expressly | ||||||
11 | authorized in this Section. | ||||||
12 | (d) As used in this Section, the following terms have the | ||||||
13 | following meanings. | ||||||
14 | "Phased rehabilitation" means a project that is completed | ||||||
15 | in phases, as defined under Section 47 of the federal Internal | ||||||
16 | Revenue Code and pursuant to National Park Service regulations | ||||||
17 | at 36 C.F.R. 67. | ||||||
18 | "Placed in service" means the date when the property is | ||||||
19 | placed in a condition or state of readiness and availability | ||||||
20 | for a specifically assigned function as defined under Section | ||||||
21 | 47 of the federal Internal Revenue Code and federal Treasury | ||||||
22 | Regulation Sections 1.46 and 1.48. | ||||||
23 | "Qualified expenditure" means all the costs and expenses | ||||||
24 | defined as qualified rehabilitation expenditures under Section | ||||||
25 | 47 of the federal Internal Revenue Code that were incurred in | ||||||
26 | connection with a qualified historic structure. |
| |||||||
| |||||||
1 | "Qualified historic structure" means a certified historic | ||||||
2 | structure as defined under Section 47(c)(3) of the federal | ||||||
3 | Internal Revenue Code. | ||||||
4 | "Qualified rehabilitation plan" means a project that is | ||||||
5 | approved by the Department of Natural Resources and the | ||||||
6 | National Park Service as being consistent with the United | ||||||
7 | States Secretary of the Interior's Standards for | ||||||
8 | Rehabilitation. | ||||||
9 | "Qualified taxpayer" means the owner of the qualified | ||||||
10 | historic structure or any other person who qualifies for the | ||||||
11 | federal rehabilitation credit allowed by Section 47 of the | ||||||
12 | federal Internal Revenue Code with respect to that qualified | ||||||
13 | historic structure. Partners, shareholders of subchapter S | ||||||
14 | corporations, and owners of limited liability companies (if | ||||||
15 | the limited liability company is treated as a partnership for | ||||||
16 | purposes of federal and State income taxation) are entitled to | ||||||
17 | a credit under this Section to be determined in accordance | ||||||
18 | with the determination of income and distributive share of | ||||||
19 | income under Sections 702 and 703 and subchapter S of the | ||||||
20 | Internal Revenue Code, provided that credits granted to a | ||||||
21 | partnership, a limited liability company taxed as a | ||||||
22 | partnership, or other multiple owners of property shall be | ||||||
23 | passed through to the partners, members, or owners | ||||||
24 | respectively on a pro rata basis or pursuant to an executed | ||||||
25 | agreement among the partners, members, or owners documenting | ||||||
26 | any alternate distribution method.
|
| |||||||
| |||||||
1 | (Source: P.A. 100-236, eff. 8-18-17; 100-629, eff. 1-1-19; | ||||||
2 | 100-695, eff. 8-3-18; 101-9, eff. 6-5-19; 101-81, eff. | ||||||
3 | 7-12-19.) | ||||||
4 | (35 ILCS 5/222) | ||||||
5 | Sec. 222. Live theater production credit. | ||||||
6 | (a) For tax years beginning on or after January 1, 2012 and | ||||||
7 | beginning prior to January 1, 2027 January 1, 2022 , a taxpayer | ||||||
8 | who has received a tax credit award under the Live Theater | ||||||
9 | Production Tax Credit Act is entitled to a credit against the | ||||||
10 | taxes imposed under subsections (a) and (b) of Section 201 of | ||||||
11 | this Act in an amount determined under that Act by the | ||||||
12 | Department of Commerce and Economic Opportunity. | ||||||
13 | (b) If the taxpayer is a partnership, limited liability | ||||||
14 | partnership, limited liability company, or Subchapter S | ||||||
15 | corporation, the tax credit award is allowed to the partners, | ||||||
16 | unit holders, or shareholders in accordance with the | ||||||
17 | determination of income and distributive share of income under | ||||||
18 | Sections 702 and 704 and Subchapter S of the Internal Revenue | ||||||
19 | Code. | ||||||
20 | (c) A sale, assignment, or transfer of the tax credit | ||||||
21 | award may be made by the taxpayer earning the credit within one | ||||||
22 | year after the credit is awarded in accordance with rules | ||||||
23 | adopted by the Department of Commerce and Economic | ||||||
24 | Opportunity. | ||||||
25 | (d) The Department of Revenue, in cooperation with the |
| |||||||
| |||||||
1 | Department of Commerce and Economic Opportunity, shall adopt | ||||||
2 | rules to enforce and administer the provisions of this | ||||||
3 | Section. | ||||||
4 | (e) The tax credit award may not be carried back. If the | ||||||
5 | amount of the credit exceeds the tax liability for the year, | ||||||
6 | the excess may be carried forward and applied to the tax | ||||||
7 | liability of the 5 tax years following the excess credit year. | ||||||
8 | The tax credit award shall be applied to the earliest year for | ||||||
9 | which there is a tax liability. If there are credits from more | ||||||
10 | than one tax year that are available to offset liability, the | ||||||
11 | earlier credit shall be applied first. In no event may a credit | ||||||
12 | under this Section reduce the taxpayer's liability to less | ||||||
13 | than zero.
| ||||||
14 | (Source: P.A. 100-415, eff. 1-1-18 .) | ||||||
15 | Section 30-15. The Use Tax Act is amended by changing | ||||||
16 | Section 3-5 as follows:
| ||||||
17 | (35 ILCS 105/3-5)
| ||||||
18 | Sec. 3-5. Exemptions. Use of the following tangible | ||||||
19 | personal property is exempt from the tax imposed by this Act:
| ||||||
20 | (1) Personal property purchased from a corporation, | ||||||
21 | society, association,
foundation, institution, or | ||||||
22 | organization, other than a limited liability
company, that is | ||||||
23 | organized and operated as a not-for-profit service enterprise
| ||||||
24 | for the benefit of persons 65 years of age or older if the |
| |||||||
| |||||||
1 | personal property was not purchased by the enterprise for the | ||||||
2 | purpose of resale by the
enterprise.
| ||||||
3 | (2) Personal property purchased by a not-for-profit | ||||||
4 | Illinois county
fair association for use in conducting, | ||||||
5 | operating, or promoting the
county fair.
| ||||||
6 | (3) Personal property purchased by a not-for-profit
arts | ||||||
7 | or cultural organization that establishes, by proof required | ||||||
8 | by the
Department by
rule, that it has received an exemption | ||||||
9 | under Section 501(c)(3) of the Internal
Revenue Code and that | ||||||
10 | is organized and operated primarily for the
presentation
or | ||||||
11 | support of arts or cultural programming, activities, or | ||||||
12 | services. These
organizations include, but are not limited to, | ||||||
13 | music and dramatic arts
organizations such as symphony | ||||||
14 | orchestras and theatrical groups, arts and
cultural service | ||||||
15 | organizations, local arts councils, visual arts organizations,
| ||||||
16 | and media arts organizations.
On and after July 1, 2001 (the | ||||||
17 | effective date of Public Act 92-35), however, an entity | ||||||
18 | otherwise eligible for this exemption shall not
make tax-free | ||||||
19 | purchases unless it has an active identification number issued | ||||||
20 | by
the Department.
| ||||||
21 | (4) Personal property purchased by a governmental body, by | ||||||
22 | a
corporation, society, association, foundation, or | ||||||
23 | institution organized and
operated exclusively for charitable, | ||||||
24 | religious, or educational purposes, or
by a not-for-profit | ||||||
25 | corporation, society, association, foundation,
institution, or | ||||||
26 | organization that has no compensated officers or employees
and |
| |||||||
| |||||||
1 | that is organized and operated primarily for the recreation of | ||||||
2 | persons
55 years of age or older. A limited liability company | ||||||
3 | may qualify for the
exemption under this paragraph only if the | ||||||
4 | limited liability company is
organized and operated | ||||||
5 | exclusively for educational purposes. On and after July
1, | ||||||
6 | 1987, however, no entity otherwise eligible for this exemption | ||||||
7 | shall make
tax-free purchases unless it has an active | ||||||
8 | exemption identification number
issued by the Department.
| ||||||
9 | (5) Until July 1, 2003, a passenger car that is a | ||||||
10 | replacement vehicle to
the extent that the
purchase price of | ||||||
11 | the car is subject to the Replacement Vehicle Tax.
| ||||||
12 | (6) Until July 1, 2003 and beginning again on September 1, | ||||||
13 | 2004 through August 30, 2014, graphic arts machinery and | ||||||
14 | equipment, including
repair and replacement
parts, both new | ||||||
15 | and used, and including that manufactured on special order,
| ||||||
16 | certified by the purchaser to be used primarily for graphic | ||||||
17 | arts production,
and including machinery and equipment | ||||||
18 | purchased for lease.
Equipment includes chemicals or chemicals | ||||||
19 | acting as catalysts but only if
the
chemicals or chemicals | ||||||
20 | acting as catalysts effect a direct and immediate change
upon | ||||||
21 | a graphic arts product. Beginning on July 1, 2017, graphic | ||||||
22 | arts machinery and equipment is included in the manufacturing | ||||||
23 | and assembling machinery and equipment exemption under | ||||||
24 | paragraph (18).
| ||||||
25 | (7) Farm chemicals.
| ||||||
26 | (8) Legal tender, currency, medallions, or gold or silver |
| |||||||
| |||||||
1 | coinage issued by
the State of Illinois, the government of the | ||||||
2 | United States of America, or the
government of any foreign | ||||||
3 | country, and bullion.
| ||||||
4 | (9) Personal property purchased from a teacher-sponsored | ||||||
5 | student
organization affiliated with an elementary or | ||||||
6 | secondary school located in
Illinois.
| ||||||
7 | (10) A motor vehicle that is used for automobile renting, | ||||||
8 | as defined in the
Automobile Renting Occupation and Use Tax | ||||||
9 | Act.
| ||||||
10 | (11) Farm machinery and equipment, both new and used,
| ||||||
11 | including that manufactured on special order, certified by the | ||||||
12 | purchaser
to be used primarily for production agriculture or | ||||||
13 | State or federal
agricultural programs, including individual | ||||||
14 | replacement parts for
the machinery and equipment, including | ||||||
15 | machinery and equipment
purchased
for lease,
and including | ||||||
16 | implements of husbandry defined in Section 1-130 of
the | ||||||
17 | Illinois Vehicle Code, farm machinery and agricultural | ||||||
18 | chemical and
fertilizer spreaders, and nurse wagons required | ||||||
19 | to be registered
under Section 3-809 of the Illinois Vehicle | ||||||
20 | Code,
but excluding other motor
vehicles required to be
| ||||||
21 | registered under the Illinois Vehicle Code.
Horticultural | ||||||
22 | polyhouses or hoop houses used for propagating, growing, or
| ||||||
23 | overwintering plants shall be considered farm machinery and | ||||||
24 | equipment under
this item (11).
Agricultural chemical tender | ||||||
25 | tanks and dry boxes shall include units sold
separately from a | ||||||
26 | motor vehicle required to be licensed and units sold mounted
|
| |||||||
| |||||||
1 | on a motor vehicle required to be licensed if the selling price | ||||||
2 | of the tender
is separately stated.
| ||||||
3 | Farm machinery and equipment shall include precision | ||||||
4 | farming equipment
that is
installed or purchased to be | ||||||
5 | installed on farm machinery and equipment
including, but not | ||||||
6 | limited to, tractors, harvesters, sprayers, planters,
seeders, | ||||||
7 | or spreaders.
Precision farming equipment includes, but is not | ||||||
8 | limited to, soil testing
sensors, computers, monitors, | ||||||
9 | software, global positioning
and mapping systems, and other | ||||||
10 | such equipment.
| ||||||
11 | Farm machinery and equipment also includes computers, | ||||||
12 | sensors, software, and
related equipment used primarily in the
| ||||||
13 | computer-assisted operation of production agriculture | ||||||
14 | facilities, equipment,
and
activities such as, but not limited | ||||||
15 | to,
the collection, monitoring, and correlation of
animal and | ||||||
16 | crop data for the purpose of
formulating animal diets and | ||||||
17 | agricultural chemicals. This item (11) is exempt
from the | ||||||
18 | provisions of
Section 3-90.
| ||||||
19 | (12) Until June 30, 2013, fuel and petroleum products sold | ||||||
20 | to or used by an air common
carrier, certified by the carrier | ||||||
21 | to be used for consumption, shipment, or
storage in the | ||||||
22 | conduct of its business as an air common carrier, for a
flight | ||||||
23 | destined for or returning from a location or locations
outside | ||||||
24 | the United States without regard to previous or subsequent | ||||||
25 | domestic
stopovers.
| ||||||
26 | Beginning July 1, 2013, fuel and petroleum products sold |
| |||||||
| |||||||
1 | to or used by an air carrier, certified by the carrier to be | ||||||
2 | used for consumption, shipment, or storage in the conduct of | ||||||
3 | its business as an air common carrier, for a flight that (i) is | ||||||
4 | engaged in foreign trade or is engaged in trade between the | ||||||
5 | United States and any of its possessions and (ii) transports | ||||||
6 | at least one individual or package for hire from the city of | ||||||
7 | origination to the city of final destination on the same | ||||||
8 | aircraft, without regard to a change in the flight number of | ||||||
9 | that aircraft. | ||||||
10 | (13) Proceeds of mandatory service charges separately
| ||||||
11 | stated on customers' bills for the purchase and consumption of | ||||||
12 | food and
beverages purchased at retail from a retailer, to the | ||||||
13 | extent that the proceeds
of the service charge are in fact | ||||||
14 | turned over as tips or as a substitute
for tips to the | ||||||
15 | employees who participate directly in preparing, serving,
| ||||||
16 | hosting or cleaning up the food or beverage function with | ||||||
17 | respect to which
the service charge is imposed.
| ||||||
18 | (14) Until July 1, 2003, oil field exploration, drilling, | ||||||
19 | and production
equipment,
including (i) rigs and parts of | ||||||
20 | rigs, rotary
rigs, cable tool rigs, and workover rigs, (ii) | ||||||
21 | pipe and tubular goods,
including casing and drill strings, | ||||||
22 | (iii) pumps and pump-jack units, (iv)
storage tanks and flow | ||||||
23 | lines, (v) any individual replacement part for oil
field | ||||||
24 | exploration, drilling, and production equipment, and (vi) | ||||||
25 | machinery and
equipment purchased
for lease; but excluding | ||||||
26 | motor vehicles required to be registered under the
Illinois |
| |||||||
| |||||||
1 | Vehicle Code.
| ||||||
2 | (15) Photoprocessing machinery and equipment, including | ||||||
3 | repair and
replacement parts, both new and used, including | ||||||
4 | that
manufactured on special order, certified by the purchaser | ||||||
5 | to be used
primarily for photoprocessing, and including
| ||||||
6 | photoprocessing machinery and equipment purchased for lease.
| ||||||
7 | (16) Until July 1, 2023, coal and aggregate exploration, | ||||||
8 | mining, off-highway hauling,
processing, maintenance, and | ||||||
9 | reclamation equipment,
including replacement parts and | ||||||
10 | equipment, and
including equipment purchased for lease, but | ||||||
11 | excluding motor
vehicles required to be registered under the | ||||||
12 | Illinois Vehicle Code. The changes made to this Section by | ||||||
13 | Public Act 97-767 apply on and after July 1, 2003, but no claim | ||||||
14 | for credit or refund is allowed on or after August 16, 2013 | ||||||
15 | (the effective date of Public Act 98-456)
for such taxes paid | ||||||
16 | during the period beginning July 1, 2003 and ending on August | ||||||
17 | 16, 2013 (the effective date of Public Act 98-456).
| ||||||
18 | (17) Until July 1, 2003, distillation machinery and | ||||||
19 | equipment, sold as a
unit or kit,
assembled or installed by the | ||||||
20 | retailer, certified by the user to be used
only for the | ||||||
21 | production of ethyl alcohol that will be used for consumption
| ||||||
22 | as motor fuel or as a component of motor fuel for the personal | ||||||
23 | use of the
user, and not subject to sale or resale.
| ||||||
24 | (18) Manufacturing and assembling machinery and equipment | ||||||
25 | used
primarily in the process of manufacturing or assembling | ||||||
26 | tangible
personal property for wholesale or retail sale or |
| |||||||
| |||||||
1 | lease, whether that sale
or lease is made directly by the | ||||||
2 | manufacturer or by some other person,
whether the materials | ||||||
3 | used in the process are
owned by the manufacturer or some other | ||||||
4 | person, or whether that sale or
lease is made apart from or as | ||||||
5 | an incident to the seller's engaging in
the service occupation | ||||||
6 | of producing machines, tools, dies, jigs,
patterns, gauges, or | ||||||
7 | other similar items of no commercial value on
special order | ||||||
8 | for a particular purchaser. The exemption provided by this | ||||||
9 | paragraph (18) includes production related tangible personal | ||||||
10 | property, as defined in Section 3-50, purchased on or after | ||||||
11 | July 1, 2019. The exemption provided by this paragraph (18) | ||||||
12 | does not include machinery and equipment used in (i) the | ||||||
13 | generation of electricity for wholesale or retail sale; (ii) | ||||||
14 | the generation or treatment of natural or artificial gas for | ||||||
15 | wholesale or retail sale that is delivered to customers | ||||||
16 | through pipes, pipelines, or mains; or (iii) the treatment of | ||||||
17 | water for wholesale or retail sale that is delivered to | ||||||
18 | customers through pipes, pipelines, or mains. The provisions | ||||||
19 | of Public Act 98-583 are declaratory of existing law as to the | ||||||
20 | meaning and scope of this exemption. Beginning on July 1, | ||||||
21 | 2017, the exemption provided by this paragraph (18) includes, | ||||||
22 | but is not limited to, graphic arts machinery and equipment, | ||||||
23 | as defined in paragraph (6) of this Section.
| ||||||
24 | (19) Personal property delivered to a purchaser or | ||||||
25 | purchaser's donee
inside Illinois when the purchase order for | ||||||
26 | that personal property was
received by a florist located |
| |||||||
| |||||||
1 | outside Illinois who has a florist located
inside Illinois | ||||||
2 | deliver the personal property.
| ||||||
3 | (20) Semen used for artificial insemination of livestock | ||||||
4 | for direct
agricultural production.
| ||||||
5 | (21) Horses, or interests in horses, registered with and | ||||||
6 | meeting the
requirements of any of the
Arabian Horse Club | ||||||
7 | Registry of America, Appaloosa Horse Club, American Quarter
| ||||||
8 | Horse Association, United States
Trotting Association, or | ||||||
9 | Jockey Club, as appropriate, used for
purposes of breeding or | ||||||
10 | racing for prizes. This item (21) is exempt from the | ||||||
11 | provisions of Section 3-90, and the exemption provided for | ||||||
12 | under this item (21) applies for all periods beginning May 30, | ||||||
13 | 1995, but no claim for credit or refund is allowed on or after | ||||||
14 | January 1, 2008
for such taxes paid during the period | ||||||
15 | beginning May 30, 2000 and ending on January 1, 2008.
| ||||||
16 | (22) Computers and communications equipment utilized for | ||||||
17 | any
hospital
purpose
and equipment used in the diagnosis,
| ||||||
18 | analysis, or treatment of hospital patients purchased by a | ||||||
19 | lessor who leases
the
equipment, under a lease of one year or | ||||||
20 | longer executed or in effect at the
time the lessor would | ||||||
21 | otherwise be subject to the tax imposed by this Act, to a
| ||||||
22 | hospital
that has been issued an active tax exemption | ||||||
23 | identification number by
the
Department under Section 1g of | ||||||
24 | the Retailers' Occupation Tax Act. If the
equipment is leased | ||||||
25 | in a manner that does not qualify for
this exemption or is used | ||||||
26 | in any other non-exempt manner, the lessor
shall be liable for |
| |||||||
| |||||||
1 | the
tax imposed under this Act or the Service Use Tax Act, as | ||||||
2 | the case may
be, based on the fair market value of the property | ||||||
3 | at the time the
non-qualifying use occurs. No lessor shall | ||||||
4 | collect or attempt to collect an
amount (however
designated) | ||||||
5 | that purports to reimburse that lessor for the tax imposed by | ||||||
6 | this
Act or the Service Use Tax Act, as the case may be, if the | ||||||
7 | tax has not been
paid by the lessor. If a lessor improperly | ||||||
8 | collects any such amount from the
lessee, the lessee shall | ||||||
9 | have a legal right to claim a refund of that amount
from the | ||||||
10 | lessor. If, however, that amount is not refunded to the lessee | ||||||
11 | for
any reason, the lessor is liable to pay that amount to the | ||||||
12 | Department.
| ||||||
13 | (23) Personal property purchased by a lessor who leases | ||||||
14 | the
property, under
a
lease of
one year or longer executed or | ||||||
15 | in effect at the time
the lessor would otherwise be subject to | ||||||
16 | the tax imposed by this Act,
to a governmental body
that has | ||||||
17 | been issued an active sales tax exemption identification | ||||||
18 | number by the
Department under Section 1g of the Retailers' | ||||||
19 | Occupation Tax Act.
If the
property is leased in a manner that | ||||||
20 | does not qualify for
this exemption
or used in any other | ||||||
21 | non-exempt manner, the lessor shall be liable for the
tax | ||||||
22 | imposed under this Act or the Service Use Tax Act, as the case | ||||||
23 | may
be, based on the fair market value of the property at the | ||||||
24 | time the
non-qualifying use occurs. No lessor shall collect or | ||||||
25 | attempt to collect an
amount (however
designated) that | ||||||
26 | purports to reimburse that lessor for the tax imposed by this
|
| |||||||
| |||||||
1 | Act or the Service Use Tax Act, as the case may be, if the tax | ||||||
2 | has not been
paid by the lessor. If a lessor improperly | ||||||
3 | collects any such amount from the
lessee, the lessee shall | ||||||
4 | have a legal right to claim a refund of that amount
from the | ||||||
5 | lessor. If, however, that amount is not refunded to the lessee | ||||||
6 | for
any reason, the lessor is liable to pay that amount to the | ||||||
7 | Department.
| ||||||
8 | (24) Beginning with taxable years ending on or after | ||||||
9 | December
31, 1995
and
ending with taxable years ending on or | ||||||
10 | before December 31, 2004,
personal property that is
donated | ||||||
11 | for disaster relief to be used in a State or federally declared
| ||||||
12 | disaster area in Illinois or bordering Illinois by a | ||||||
13 | manufacturer or retailer
that is registered in this State to a | ||||||
14 | corporation, society, association,
foundation, or institution | ||||||
15 | that has been issued a sales tax exemption
identification | ||||||
16 | number by the Department that assists victims of the disaster
| ||||||
17 | who reside within the declared disaster area.
| ||||||
18 | (25) Beginning with taxable years ending on or after | ||||||
19 | December
31, 1995 and
ending with taxable years ending on or | ||||||
20 | before December 31, 2004, personal
property that is used in | ||||||
21 | the performance of infrastructure repairs in this
State, | ||||||
22 | including but not limited to municipal roads and streets, | ||||||
23 | access roads,
bridges, sidewalks, waste disposal systems, | ||||||
24 | water and sewer line extensions,
water distribution and | ||||||
25 | purification facilities, storm water drainage and
retention | ||||||
26 | facilities, and sewage treatment facilities, resulting from a |
| |||||||
| |||||||
1 | State
or federally declared disaster in Illinois or bordering | ||||||
2 | Illinois when such
repairs are initiated on facilities located | ||||||
3 | in the declared disaster area
within 6 months after the | ||||||
4 | disaster.
| ||||||
5 | (26) Beginning July 1, 1999, game or game birds purchased | ||||||
6 | at a "game
breeding
and hunting preserve area" as that term is
| ||||||
7 | used in
the Wildlife Code. This paragraph is exempt from the | ||||||
8 | provisions
of
Section 3-90.
| ||||||
9 | (27) A motor vehicle, as that term is defined in Section | ||||||
10 | 1-146
of the
Illinois
Vehicle Code, that is donated to a | ||||||
11 | corporation, limited liability company,
society, association, | ||||||
12 | foundation, or institution that is determined by the
| ||||||
13 | Department to be organized and operated exclusively for | ||||||
14 | educational purposes.
For purposes of this exemption, "a | ||||||
15 | corporation, limited liability company,
society, association, | ||||||
16 | foundation, or institution organized and operated
exclusively | ||||||
17 | for educational purposes" means all tax-supported public | ||||||
18 | schools,
private schools that offer systematic instruction in | ||||||
19 | useful branches of
learning by methods common to public | ||||||
20 | schools and that compare favorably in
their scope and | ||||||
21 | intensity with the course of study presented in tax-supported
| ||||||
22 | schools, and vocational or technical schools or institutes | ||||||
23 | organized and
operated exclusively to provide a course of | ||||||
24 | study of not less than 6 weeks
duration and designed to prepare | ||||||
25 | individuals to follow a trade or to pursue a
manual, | ||||||
26 | technical, mechanical, industrial, business, or commercial
|
| |||||||
| |||||||
1 | occupation.
| ||||||
2 | (28) Beginning January 1, 2000, personal property, | ||||||
3 | including
food,
purchased through fundraising
events for the | ||||||
4 | benefit of
a public or private elementary or
secondary school, | ||||||
5 | a group of those schools, or one or more school
districts if | ||||||
6 | the events are
sponsored by an entity recognized by the school | ||||||
7 | district that consists
primarily of volunteers and includes
| ||||||
8 | parents and teachers of the school children. This paragraph | ||||||
9 | does not apply
to fundraising
events (i) for the benefit of | ||||||
10 | private home instruction or (ii)
for which the fundraising | ||||||
11 | entity purchases the personal property sold at
the events from | ||||||
12 | another individual or entity that sold the property for the
| ||||||
13 | purpose of resale by the fundraising entity and that
profits | ||||||
14 | from the sale to the
fundraising entity. This paragraph is | ||||||
15 | exempt
from the provisions
of Section 3-90.
| ||||||
16 | (29) Beginning January 1, 2000 and through December 31, | ||||||
17 | 2001, new or
used automatic vending
machines that prepare and | ||||||
18 | serve hot food and beverages, including coffee, soup,
and
| ||||||
19 | other items, and replacement parts for these machines.
| ||||||
20 | Beginning January 1,
2002 and through June 30, 2003, machines | ||||||
21 | and parts for machines used in
commercial, coin-operated | ||||||
22 | amusement and vending business if a use or occupation
tax is | ||||||
23 | paid on the gross receipts derived from the use of the | ||||||
24 | commercial,
coin-operated amusement and vending machines.
This
| ||||||
25 | paragraph
is exempt from the provisions of Section 3-90.
| ||||||
26 | (30) Beginning January 1, 2001 and through June 30, 2016, |
| |||||||
| |||||||
1 | food for human consumption that is to be consumed off the | ||||||
2 | premises
where it is sold (other than alcoholic beverages, | ||||||
3 | soft drinks, and food that
has been prepared for immediate | ||||||
4 | consumption) and prescription and
nonprescription medicines, | ||||||
5 | drugs, medical appliances, and insulin, urine
testing | ||||||
6 | materials, syringes, and needles used by diabetics, for human | ||||||
7 | use, when
purchased for use by a person receiving medical | ||||||
8 | assistance under Article V of
the Illinois Public Aid Code who | ||||||
9 | resides in a licensed long-term care facility,
as defined in | ||||||
10 | the Nursing Home Care Act, or in a licensed facility as defined | ||||||
11 | in the ID/DD Community Care Act, the MC/DD Act, or the | ||||||
12 | Specialized Mental Health Rehabilitation Act of 2013.
| ||||||
13 | (31) Beginning on August 2, 2001 (the effective date of | ||||||
14 | Public Act 92-227),
computers and communications equipment
| ||||||
15 | utilized for any hospital purpose and equipment used in the | ||||||
16 | diagnosis,
analysis, or treatment of hospital patients | ||||||
17 | purchased by a lessor who leases
the equipment, under a lease | ||||||
18 | of one year or longer executed or in effect at the
time the | ||||||
19 | lessor would otherwise be subject to the tax imposed by this | ||||||
20 | Act, to a
hospital that has been issued an active tax exemption | ||||||
21 | identification number by
the Department under Section 1g of | ||||||
22 | the Retailers' Occupation Tax Act. If the
equipment is leased | ||||||
23 | in a manner that does not qualify for this exemption or is
used | ||||||
24 | in any other nonexempt manner, the lessor shall be liable for | ||||||
25 | the tax
imposed under this Act or the Service Use Tax Act, as | ||||||
26 | the case may be, based on
the fair market value of the property |
| |||||||
| |||||||
1 | at the time the nonqualifying use
occurs. No lessor shall | ||||||
2 | collect or attempt to collect an amount (however
designated) | ||||||
3 | that purports to reimburse that lessor for the tax imposed by | ||||||
4 | this
Act or the Service Use Tax Act, as the case may be, if the | ||||||
5 | tax has not been
paid by the lessor. If a lessor improperly | ||||||
6 | collects any such amount from the
lessee, the lessee shall | ||||||
7 | have a legal right to claim a refund of that amount
from the | ||||||
8 | lessor. If, however, that amount is not refunded to the lessee | ||||||
9 | for
any reason, the lessor is liable to pay that amount to the | ||||||
10 | Department.
This paragraph is exempt from the provisions of | ||||||
11 | Section 3-90.
| ||||||
12 | (32) Beginning on August 2, 2001 (the effective date of | ||||||
13 | Public Act 92-227),
personal property purchased by a lessor | ||||||
14 | who leases the property,
under a lease of one year or longer | ||||||
15 | executed or in effect at the time the
lessor would otherwise be | ||||||
16 | subject to the tax imposed by this Act, to a
governmental body | ||||||
17 | that has been issued an active sales tax exemption
| ||||||
18 | identification number by the Department under Section 1g of | ||||||
19 | the Retailers'
Occupation Tax Act. If the property is leased | ||||||
20 | in a manner that does not
qualify for this exemption or used in | ||||||
21 | any other nonexempt manner, the lessor
shall be liable for the | ||||||
22 | tax imposed under this Act or the Service Use Tax Act,
as the | ||||||
23 | case may be, based on the fair market value of the property at | ||||||
24 | the time
the nonqualifying use occurs. No lessor shall collect | ||||||
25 | or attempt to collect
an amount (however designated) that | ||||||
26 | purports to reimburse that lessor for the
tax imposed by this |
| |||||||
| |||||||
1 | Act or the Service Use Tax Act, as the case may be, if the
tax | ||||||
2 | has not been paid by the lessor. If a lessor improperly | ||||||
3 | collects any such
amount from the lessee, the lessee shall | ||||||
4 | have a legal right to claim a refund
of that amount from the | ||||||
5 | lessor. If, however, that amount is not refunded to
the lessee | ||||||
6 | for any reason, the lessor is liable to pay that amount to the
| ||||||
7 | Department. This paragraph is exempt from the provisions of | ||||||
8 | Section 3-90.
| ||||||
9 | (33) On and after July 1, 2003 and through June 30, 2004, | ||||||
10 | the use in this State of motor vehicles of
the second division | ||||||
11 | with a gross vehicle weight in excess of 8,000 pounds and
that | ||||||
12 | are subject to the commercial distribution fee imposed under | ||||||
13 | Section
3-815.1 of the Illinois Vehicle Code. Beginning on | ||||||
14 | July 1, 2004 and through June 30, 2005, the use in this State | ||||||
15 | of motor vehicles of the second division: (i) with a gross | ||||||
16 | vehicle weight rating in excess of 8,000 pounds; (ii) that are | ||||||
17 | subject to the commercial distribution fee imposed under | ||||||
18 | Section 3-815.1 of the Illinois Vehicle Code; and (iii) that | ||||||
19 | are primarily used for commercial purposes. Through June 30, | ||||||
20 | 2005, this exemption applies to repair and
replacement parts | ||||||
21 | added after the initial purchase of such a motor vehicle if
| ||||||
22 | that motor
vehicle is used in a manner that would qualify for | ||||||
23 | the rolling stock exemption
otherwise provided for in this | ||||||
24 | Act. For purposes of this paragraph, the term "used for | ||||||
25 | commercial purposes" means the transportation of persons or | ||||||
26 | property in furtherance of any commercial or industrial |
| |||||||
| |||||||
1 | enterprise, whether for-hire or not.
| ||||||
2 | (34) Beginning January 1, 2008, tangible personal property | ||||||
3 | used in the construction or maintenance of a community water | ||||||
4 | supply, as defined under Section 3.145 of the Environmental | ||||||
5 | Protection Act, that is operated by a not-for-profit | ||||||
6 | corporation that holds a valid water supply permit issued | ||||||
7 | under Title IV of the Environmental Protection Act. This | ||||||
8 | paragraph is exempt from the provisions of Section 3-90. | ||||||
9 | (35) Beginning January 1, 2010 and continuing through | ||||||
10 | December 31, 2024, materials, parts, equipment, components, | ||||||
11 | and furnishings incorporated into or upon an aircraft as part | ||||||
12 | of the modification, refurbishment, completion, replacement, | ||||||
13 | repair, or maintenance of the aircraft. This exemption | ||||||
14 | includes consumable supplies used in the modification, | ||||||
15 | refurbishment, completion, replacement, repair, and | ||||||
16 | maintenance of aircraft, but excludes any materials, parts, | ||||||
17 | equipment, components, and consumable supplies used in the | ||||||
18 | modification, replacement, repair, and maintenance of aircraft | ||||||
19 | engines or power plants, whether such engines or power plants | ||||||
20 | are installed or uninstalled upon any such aircraft. | ||||||
21 | "Consumable supplies" include, but are not limited to, | ||||||
22 | adhesive, tape, sandpaper, general purpose lubricants, | ||||||
23 | cleaning solution, latex gloves, and protective films. This | ||||||
24 | exemption applies only to the use of qualifying tangible | ||||||
25 | personal property by persons who modify, refurbish, complete, | ||||||
26 | repair, replace, or maintain aircraft and who (i) hold an Air |
| |||||||
| |||||||
1 | Agency Certificate and are empowered to operate an approved | ||||||
2 | repair station by the Federal Aviation Administration, (ii) | ||||||
3 | have a Class IV Rating, and (iii) conduct operations in | ||||||
4 | accordance with Part 145 of the Federal Aviation Regulations. | ||||||
5 | The exemption does not include aircraft operated by a | ||||||
6 | commercial air carrier providing scheduled passenger air | ||||||
7 | service pursuant to authority issued under Part 121 or Part | ||||||
8 | 129 of the Federal Aviation Regulations. The changes made to | ||||||
9 | this paragraph (35) by Public Act 98-534 are declarative of | ||||||
10 | existing law. It is the intent of the General Assembly that the | ||||||
11 | exemption under this paragraph (35) applies continuously from | ||||||
12 | January 1, 2010 through December 31, 2024; however, no claim | ||||||
13 | for credit or refund is allowed for taxes paid as a result of | ||||||
14 | the disallowance of this exemption on or after January 1, 2015 | ||||||
15 | and prior to the effective date of this amendatory Act of the | ||||||
16 | 101st General Assembly. | ||||||
17 | (36) Tangible personal property purchased by a | ||||||
18 | public-facilities corporation, as described in Section | ||||||
19 | 11-65-10 of the Illinois Municipal Code, for purposes of | ||||||
20 | constructing or furnishing a municipal convention hall, but | ||||||
21 | only if the legal title to the municipal convention hall is | ||||||
22 | transferred to the municipality without any further | ||||||
23 | consideration by or on behalf of the municipality at the time | ||||||
24 | of the completion of the municipal convention hall or upon the | ||||||
25 | retirement or redemption of any bonds or other debt | ||||||
26 | instruments issued by the public-facilities corporation in |
| |||||||
| |||||||
1 | connection with the development of the municipal convention | ||||||
2 | hall. This exemption includes existing public-facilities | ||||||
3 | corporations as provided in Section 11-65-25 of the Illinois | ||||||
4 | Municipal Code. This paragraph is exempt from the provisions | ||||||
5 | of Section 3-90. | ||||||
6 | (37) Beginning January 1, 2017 and through December 31, | ||||||
7 | 2026 , menstrual pads, tampons, and menstrual cups. | ||||||
8 | (38) Merchandise that is subject to the Rental Purchase | ||||||
9 | Agreement Occupation and Use Tax. The purchaser must certify | ||||||
10 | that the item is purchased to be rented subject to a rental | ||||||
11 | purchase agreement, as defined in the Rental Purchase | ||||||
12 | Agreement Act, and provide proof of registration under the | ||||||
13 | Rental Purchase Agreement Occupation and Use Tax Act. This | ||||||
14 | paragraph is exempt from the provisions of Section 3-90. | ||||||
15 | (39) Tangible personal property purchased by a purchaser | ||||||
16 | who is exempt from the tax imposed by this Act by operation of | ||||||
17 | federal law. This paragraph is exempt from the provisions of | ||||||
18 | Section 3-90. | ||||||
19 | (40) Qualified tangible personal property used in the | ||||||
20 | construction or operation of a data center that has been | ||||||
21 | granted a certificate of exemption by the Department of | ||||||
22 | Commerce and Economic Opportunity, whether that tangible | ||||||
23 | personal property is purchased by the owner, operator, or | ||||||
24 | tenant of the data center or by a contractor or subcontractor | ||||||
25 | of the owner, operator, or tenant. Data centers that would | ||||||
26 | have qualified for a certificate of exemption prior to January |
| |||||||
| |||||||
1 | 1, 2020 had Public Act 101-31 been in effect may apply for and | ||||||
2 | obtain an exemption for subsequent purchases of computer | ||||||
3 | equipment or enabling software purchased or leased to upgrade, | ||||||
4 | supplement, or replace computer equipment or enabling software | ||||||
5 | purchased or leased in the original investment that would have | ||||||
6 | qualified. | ||||||
7 | The Department of Commerce and Economic Opportunity shall | ||||||
8 | grant a certificate of exemption under this item (40) to | ||||||
9 | qualified data centers as defined by Section 605-1025 of the | ||||||
10 | Department of Commerce and Economic Opportunity Law of the
| ||||||
11 | Civil Administrative Code of Illinois. | ||||||
12 | For the purposes of this item (40): | ||||||
13 | "Data center" means a building or a series of | ||||||
14 | buildings rehabilitated or constructed to house working | ||||||
15 | servers in one physical location or multiple sites within | ||||||
16 | the State of Illinois. | ||||||
17 | "Qualified tangible personal property" means: | ||||||
18 | electrical systems and equipment; climate control and | ||||||
19 | chilling equipment and systems; mechanical systems and | ||||||
20 | equipment; monitoring and secure systems; emergency | ||||||
21 | generators; hardware; computers; servers; data storage | ||||||
22 | devices; network connectivity equipment; racks; cabinets; | ||||||
23 | telecommunications cabling infrastructure; raised floor | ||||||
24 | systems; peripheral components or systems; software; | ||||||
25 | mechanical, electrical, or plumbing systems; battery | ||||||
26 | systems; cooling systems and towers; temperature control |
| |||||||
| |||||||
1 | systems; other cabling; and other data center | ||||||
2 | infrastructure equipment and systems necessary to operate | ||||||
3 | qualified tangible personal property, including fixtures; | ||||||
4 | and component parts of any of the foregoing, including | ||||||
5 | installation, maintenance, repair, refurbishment, and | ||||||
6 | replacement of qualified tangible personal property to | ||||||
7 | generate, transform, transmit, distribute, or manage | ||||||
8 | electricity necessary to operate qualified tangible | ||||||
9 | personal property; and all other tangible personal | ||||||
10 | property that is essential to the operations of a computer | ||||||
11 | data center. The term "qualified tangible personal | ||||||
12 | property" also includes building materials physically | ||||||
13 | incorporated in to the qualifying data center. To document | ||||||
14 | the exemption allowed under this Section, the retailer | ||||||
15 | must obtain from the purchaser a copy of the certificate | ||||||
16 | of eligibility issued by the Department of Commerce and | ||||||
17 | Economic Opportunity. | ||||||
18 | This item (40) is exempt from the provisions of Section | ||||||
19 | 3-90. | ||||||
20 | (Source: P.A. 100-22, eff. 7-6-17; 100-437, eff. 1-1-18; | ||||||
21 | 100-594, eff. 6-29-18; 100-863, eff. 8-14-18; 100-1171, eff. | ||||||
22 | 1-4-19; 101-9, eff. 6-5-19; 101-31, eff. 6-28-19; 101-81, eff. | ||||||
23 | 7-12-19; 101-629, eff. 2-5-20.)
| ||||||
24 | Section 30-20. The Service Use Tax Act is amended by | ||||||
25 | changing Sections 3-5 and 3-10 as follows:
|
| |||||||
| |||||||
1 | (35 ILCS 110/3-5)
| ||||||
2 | Sec. 3-5. Exemptions. Use of the following tangible | ||||||
3 | personal property
is exempt from the tax imposed by this Act:
| ||||||
4 | (1) Personal property purchased from a corporation, | ||||||
5 | society,
association, foundation, institution, or | ||||||
6 | organization, other than a limited
liability company, that is | ||||||
7 | organized and operated as a not-for-profit service
enterprise | ||||||
8 | for the benefit of persons 65 years of age or older if the | ||||||
9 | personal
property was not purchased by the enterprise for the | ||||||
10 | purpose of resale by the
enterprise.
| ||||||
11 | (2) Personal property purchased by a non-profit Illinois | ||||||
12 | county fair
association for use in conducting, operating, or | ||||||
13 | promoting the county fair.
| ||||||
14 | (3) Personal property purchased by a not-for-profit arts
| ||||||
15 | or cultural
organization that establishes, by proof required | ||||||
16 | by the Department by rule,
that it has received an exemption | ||||||
17 | under Section 501(c)(3) of the Internal
Revenue Code and that | ||||||
18 | is organized and operated primarily for the
presentation
or | ||||||
19 | support of arts or cultural programming, activities, or | ||||||
20 | services. These
organizations include, but are not limited to, | ||||||
21 | music and dramatic arts
organizations such as symphony | ||||||
22 | orchestras and theatrical groups, arts and
cultural service | ||||||
23 | organizations, local arts councils, visual arts organizations,
| ||||||
24 | and media arts organizations.
On and after July 1, 2001 (the | ||||||
25 | effective date of Public Act 92-35), however, an entity |
| |||||||
| |||||||
1 | otherwise eligible for this exemption shall not
make tax-free | ||||||
2 | purchases unless it has an active identification number issued | ||||||
3 | by
the Department.
| ||||||
4 | (4) Legal tender, currency, medallions, or gold or silver | ||||||
5 | coinage issued
by the State of Illinois, the government of the | ||||||
6 | United States of America,
or the government of any foreign | ||||||
7 | country, and bullion.
| ||||||
8 | (5) Until July 1, 2003 and beginning again on September 1, | ||||||
9 | 2004 through August 30, 2014, graphic arts machinery and | ||||||
10 | equipment, including
repair and
replacement parts, both new | ||||||
11 | and used, and including that manufactured on
special order or | ||||||
12 | purchased for lease, certified by the purchaser to be used
| ||||||
13 | primarily for graphic arts production.
Equipment includes | ||||||
14 | chemicals or
chemicals acting as catalysts but only if
the | ||||||
15 | chemicals or chemicals acting as catalysts effect a direct and | ||||||
16 | immediate
change upon a graphic arts product. Beginning on | ||||||
17 | July 1, 2017, graphic arts machinery and equipment is included | ||||||
18 | in the manufacturing and assembling machinery and equipment | ||||||
19 | exemption under Section 2 of this Act.
| ||||||
20 | (6) Personal property purchased from a teacher-sponsored | ||||||
21 | student
organization affiliated with an elementary or | ||||||
22 | secondary school located
in Illinois.
| ||||||
23 | (7) Farm machinery and equipment, both new and used, | ||||||
24 | including that
manufactured on special order, certified by the | ||||||
25 | purchaser to be used
primarily for production agriculture or | ||||||
26 | State or federal agricultural
programs, including individual |
| |||||||
| |||||||
1 | replacement parts for the machinery and
equipment, including | ||||||
2 | machinery and equipment purchased for lease,
and including | ||||||
3 | implements of husbandry defined in Section 1-130 of
the | ||||||
4 | Illinois Vehicle Code, farm machinery and agricultural | ||||||
5 | chemical and
fertilizer spreaders, and nurse wagons required | ||||||
6 | to be registered
under Section 3-809 of the Illinois Vehicle | ||||||
7 | Code,
but
excluding other motor vehicles required to be | ||||||
8 | registered under the Illinois
Vehicle Code.
Horticultural | ||||||
9 | polyhouses or hoop houses used for propagating, growing, or
| ||||||
10 | overwintering plants shall be considered farm machinery and | ||||||
11 | equipment under
this item (7).
Agricultural chemical tender | ||||||
12 | tanks and dry boxes shall include units sold
separately from a | ||||||
13 | motor vehicle required to be licensed and units sold mounted
| ||||||
14 | on a motor vehicle required to be licensed if the selling price | ||||||
15 | of the tender
is separately stated.
| ||||||
16 | Farm machinery and equipment shall include precision | ||||||
17 | farming equipment
that is
installed or purchased to be | ||||||
18 | installed on farm machinery and equipment
including, but not | ||||||
19 | limited to, tractors, harvesters, sprayers, planters,
seeders, | ||||||
20 | or spreaders.
Precision farming equipment includes, but is not | ||||||
21 | limited to,
soil testing sensors, computers, monitors, | ||||||
22 | software, global positioning
and mapping systems, and other | ||||||
23 | such equipment.
| ||||||
24 | Farm machinery and equipment also includes computers, | ||||||
25 | sensors, software, and
related equipment used primarily in the
| ||||||
26 | computer-assisted operation of production agriculture |
| |||||||
| |||||||
1 | facilities, equipment,
and activities such as, but
not limited | ||||||
2 | to,
the collection, monitoring, and correlation of
animal and | ||||||
3 | crop data for the purpose of
formulating animal diets and | ||||||
4 | agricultural chemicals. This item (7) is exempt
from the | ||||||
5 | provisions of
Section 3-75.
| ||||||
6 | (8) Until June 30, 2013, fuel and petroleum products sold | ||||||
7 | to or used by an air common
carrier, certified by the carrier | ||||||
8 | to be used for consumption, shipment, or
storage in the | ||||||
9 | conduct of its business as an air common carrier, for a
flight | ||||||
10 | destined for or returning from a location or locations
outside | ||||||
11 | the United States without regard to previous or subsequent | ||||||
12 | domestic
stopovers.
| ||||||
13 | Beginning July 1, 2013, fuel and petroleum products sold | ||||||
14 | to or used by an air carrier, certified by the carrier to be | ||||||
15 | used for consumption, shipment, or storage in the conduct of | ||||||
16 | its business as an air common carrier, for a flight that (i) is | ||||||
17 | engaged in foreign trade or is engaged in trade between the | ||||||
18 | United States and any of its possessions and (ii) transports | ||||||
19 | at least one individual or package for hire from the city of | ||||||
20 | origination to the city of final destination on the same | ||||||
21 | aircraft, without regard to a change in the flight number of | ||||||
22 | that aircraft. | ||||||
23 | (9) Proceeds of mandatory service charges separately | ||||||
24 | stated on
customers' bills for the purchase and consumption of | ||||||
25 | food and beverages
acquired as an incident to the purchase of a | ||||||
26 | service from a serviceman, to
the extent that the proceeds of |
| |||||||
| |||||||
1 | the service charge are in fact
turned over as tips or as a | ||||||
2 | substitute for tips to the employees who
participate directly | ||||||
3 | in preparing, serving, hosting or cleaning up the
food or | ||||||
4 | beverage function with respect to which the service charge is | ||||||
5 | imposed.
| ||||||
6 | (10) Until July 1, 2003, oil field exploration, drilling, | ||||||
7 | and production
equipment, including
(i) rigs and parts of | ||||||
8 | rigs, rotary rigs, cable tool
rigs, and workover rigs, (ii) | ||||||
9 | pipe and tubular goods, including casing and
drill strings, | ||||||
10 | (iii) pumps and pump-jack units, (iv) storage tanks and flow
| ||||||
11 | lines, (v) any individual replacement part for oil field | ||||||
12 | exploration,
drilling, and production equipment, and (vi) | ||||||
13 | machinery and equipment purchased
for lease; but
excluding | ||||||
14 | motor vehicles required to be registered under the Illinois
| ||||||
15 | Vehicle Code.
| ||||||
16 | (11) Proceeds from the sale of photoprocessing machinery | ||||||
17 | and
equipment, including repair and replacement parts, both | ||||||
18 | new and
used, including that manufactured on special order, | ||||||
19 | certified by the
purchaser to be used primarily for | ||||||
20 | photoprocessing, and including
photoprocessing machinery and | ||||||
21 | equipment purchased for lease.
| ||||||
22 | (12) Until July 1, 2023, coal and aggregate exploration, | ||||||
23 | mining, off-highway hauling,
processing,
maintenance, and | ||||||
24 | reclamation equipment, including
replacement parts and | ||||||
25 | equipment, and including
equipment purchased for lease, but | ||||||
26 | excluding motor vehicles required to be
registered under the |
| |||||||
| |||||||
1 | Illinois Vehicle Code. The changes made to this Section by | ||||||
2 | Public Act 97-767 apply on and after July 1, 2003, but no claim | ||||||
3 | for credit or refund is allowed on or after August 16, 2013 | ||||||
4 | (the effective date of Public Act 98-456)
for such taxes paid | ||||||
5 | during the period beginning July 1, 2003 and ending on August | ||||||
6 | 16, 2013 (the effective date of Public Act 98-456).
| ||||||
7 | (13) Semen used for artificial insemination of livestock | ||||||
8 | for direct
agricultural production.
| ||||||
9 | (14) Horses, or interests in horses, registered with and | ||||||
10 | meeting the
requirements of any of the
Arabian Horse Club | ||||||
11 | Registry of America, Appaloosa Horse Club, American Quarter
| ||||||
12 | Horse Association, United States
Trotting Association, or | ||||||
13 | Jockey Club, as appropriate, used for
purposes of breeding or | ||||||
14 | racing for prizes. This item (14) is exempt from the | ||||||
15 | provisions of Section 3-75, and the exemption provided for | ||||||
16 | under this item (14) applies for all periods beginning May 30, | ||||||
17 | 1995, but no claim for credit or refund is allowed on or after | ||||||
18 | January 1, 2008 (the effective date of Public Act 95-88) for | ||||||
19 | such taxes paid during the period beginning May 30, 2000 and | ||||||
20 | ending on January 1, 2008 (the effective date of Public Act | ||||||
21 | 95-88).
| ||||||
22 | (15) Computers and communications equipment utilized for | ||||||
23 | any
hospital
purpose
and equipment used in the diagnosis,
| ||||||
24 | analysis, or treatment of hospital patients purchased by a | ||||||
25 | lessor who leases
the
equipment, under a lease of one year or | ||||||
26 | longer executed or in effect at the
time
the lessor would |
| |||||||
| |||||||
1 | otherwise be subject to the tax imposed by this Act,
to a
| ||||||
2 | hospital
that has been issued an active tax exemption | ||||||
3 | identification number by the
Department under Section 1g of | ||||||
4 | the Retailers' Occupation Tax Act.
If the
equipment is leased | ||||||
5 | in a manner that does not qualify for
this exemption
or is used | ||||||
6 | in any other non-exempt manner,
the lessor shall be liable for | ||||||
7 | the
tax imposed under this Act or the Use Tax Act, as the case | ||||||
8 | may
be, based on the fair market value of the property at the | ||||||
9 | time the
non-qualifying use occurs. No lessor shall collect or | ||||||
10 | attempt to collect an
amount (however
designated) that | ||||||
11 | purports to reimburse that lessor for the tax imposed by this
| ||||||
12 | Act or the Use Tax Act, as the case may be, if the tax has not | ||||||
13 | been
paid by the lessor. If a lessor improperly collects any | ||||||
14 | such amount from the
lessee, the lessee shall have a legal | ||||||
15 | right to claim a refund of that amount
from the lessor. If, | ||||||
16 | however, that amount is not refunded to the lessee for
any | ||||||
17 | reason, the lessor is liable to pay that amount to the | ||||||
18 | Department.
| ||||||
19 | (16) Personal property purchased by a lessor who leases | ||||||
20 | the
property, under
a
lease of one year or longer executed or | ||||||
21 | in effect at the time
the lessor would otherwise be subject to | ||||||
22 | the tax imposed by this Act,
to a governmental body
that has | ||||||
23 | been issued an active tax exemption identification number by | ||||||
24 | the
Department under Section 1g of the Retailers' Occupation | ||||||
25 | Tax Act.
If the
property is leased in a manner that does not | ||||||
26 | qualify for
this exemption
or is used in any other non-exempt |
| |||||||
| |||||||
1 | manner,
the lessor shall be liable for the
tax imposed under | ||||||
2 | this Act or the Use Tax Act, as the case may
be, based on the | ||||||
3 | fair market value of the property at the time the
| ||||||
4 | non-qualifying use occurs. No lessor shall collect or attempt | ||||||
5 | to collect an
amount (however
designated) that purports to | ||||||
6 | reimburse that lessor for the tax imposed by this
Act or the | ||||||
7 | Use Tax Act, as the case may be, if the tax has not been
paid | ||||||
8 | by the lessor. If a lessor improperly collects any such amount | ||||||
9 | from the
lessee, the lessee shall have a legal right to claim a | ||||||
10 | refund of that amount
from the lessor. If, however, that | ||||||
11 | amount is not refunded to the lessee for
any reason, the lessor | ||||||
12 | is liable to pay that amount to the Department.
| ||||||
13 | (17) Beginning with taxable years ending on or after | ||||||
14 | December
31,
1995
and
ending with taxable years ending on or | ||||||
15 | before December 31, 2004,
personal property that is
donated | ||||||
16 | for disaster relief to be used in a State or federally declared
| ||||||
17 | disaster area in Illinois or bordering Illinois by a | ||||||
18 | manufacturer or retailer
that is registered in this State to a | ||||||
19 | corporation, society, association,
foundation, or institution | ||||||
20 | that has been issued a sales tax exemption
identification | ||||||
21 | number by the Department that assists victims of the disaster
| ||||||
22 | who reside within the declared disaster area.
| ||||||
23 | (18) Beginning with taxable years ending on or after | ||||||
24 | December
31, 1995 and
ending with taxable years ending on or | ||||||
25 | before December 31, 2004, personal
property that is used in | ||||||
26 | the performance of infrastructure repairs in this
State, |
| |||||||
| |||||||
1 | including but not limited to municipal roads and streets, | ||||||
2 | access roads,
bridges, sidewalks, waste disposal systems, | ||||||
3 | water and sewer line extensions,
water distribution and | ||||||
4 | purification facilities, storm water drainage and
retention | ||||||
5 | facilities, and sewage treatment facilities, resulting from a | ||||||
6 | State
or federally declared disaster in Illinois or bordering | ||||||
7 | Illinois when such
repairs are initiated on facilities located | ||||||
8 | in the declared disaster area
within 6 months after the | ||||||
9 | disaster.
| ||||||
10 | (19) Beginning July 1, 1999, game or game birds purchased | ||||||
11 | at a "game
breeding
and hunting preserve area" as that term is
| ||||||
12 | used in
the Wildlife Code. This paragraph is exempt from the | ||||||
13 | provisions
of
Section 3-75.
| ||||||
14 | (20) A motor vehicle, as that term is defined in Section | ||||||
15 | 1-146
of the
Illinois Vehicle Code, that is donated to a | ||||||
16 | corporation, limited liability
company, society, association, | ||||||
17 | foundation, or institution that is determined by
the | ||||||
18 | Department to be organized and operated exclusively for | ||||||
19 | educational
purposes. For purposes of this exemption, "a | ||||||
20 | corporation, limited liability
company, society, association, | ||||||
21 | foundation, or institution organized and
operated
exclusively | ||||||
22 | for educational purposes" means all tax-supported public | ||||||
23 | schools,
private schools that offer systematic instruction in | ||||||
24 | useful branches of
learning by methods common to public | ||||||
25 | schools and that compare favorably in
their scope and | ||||||
26 | intensity with the course of study presented in tax-supported
|
| |||||||
| |||||||
1 | schools, and vocational or technical schools or institutes | ||||||
2 | organized and
operated exclusively to provide a course of | ||||||
3 | study of not less than 6 weeks
duration and designed to prepare | ||||||
4 | individuals to follow a trade or to pursue a
manual, | ||||||
5 | technical, mechanical, industrial, business, or commercial
| ||||||
6 | occupation.
| ||||||
7 | (21) Beginning January 1, 2000, personal property, | ||||||
8 | including
food,
purchased through fundraising
events for the | ||||||
9 | benefit of
a public or private elementary or
secondary school, | ||||||
10 | a group of those schools, or one or more school
districts if | ||||||
11 | the events are
sponsored by an entity recognized by the school | ||||||
12 | district that consists
primarily of volunteers and includes
| ||||||
13 | parents and teachers of the school children. This paragraph | ||||||
14 | does not apply
to fundraising
events (i) for the benefit of | ||||||
15 | private home instruction or (ii)
for which the fundraising | ||||||
16 | entity purchases the personal property sold at
the events from | ||||||
17 | another individual or entity that sold the property for the
| ||||||
18 | purpose of resale by the fundraising entity and that
profits | ||||||
19 | from the sale to the
fundraising entity. This paragraph is | ||||||
20 | exempt
from the provisions
of Section 3-75.
| ||||||
21 | (22) Beginning January 1, 2000
and through December 31, | ||||||
22 | 2001, new or used automatic vending
machines that prepare and | ||||||
23 | serve hot food and beverages, including coffee, soup,
and
| ||||||
24 | other items, and replacement parts for these machines.
| ||||||
25 | Beginning January 1,
2002 and through June 30, 2003, machines | ||||||
26 | and parts for machines used in
commercial, coin-operated
|
| |||||||
| |||||||
1 | amusement
and vending business if a use or occupation tax is | ||||||
2 | paid on the gross receipts
derived from
the use of the | ||||||
3 | commercial, coin-operated amusement and vending machines.
This
| ||||||
4 | paragraph
is exempt from the provisions of Section 3-75.
| ||||||
5 | (23) Beginning August 23, 2001 and through June 30, 2016, | ||||||
6 | food for human consumption that is to be consumed off the
| ||||||
7 | premises
where it is sold (other than alcoholic beverages, | ||||||
8 | soft drinks, and food that
has been prepared for immediate | ||||||
9 | consumption) and prescription and
nonprescription medicines, | ||||||
10 | drugs, medical appliances, and insulin, urine
testing | ||||||
11 | materials, syringes, and needles used by diabetics, for human | ||||||
12 | use, when
purchased for use by a person receiving medical | ||||||
13 | assistance under Article V of
the Illinois Public Aid Code who | ||||||
14 | resides in a licensed long-term care facility,
as defined in | ||||||
15 | the Nursing Home Care Act, or in a licensed facility as defined | ||||||
16 | in the ID/DD Community Care Act, the MC/DD Act, or the | ||||||
17 | Specialized Mental Health Rehabilitation Act of 2013.
| ||||||
18 | (24) Beginning on August 2, 2001 (the effective date of | ||||||
19 | Public Act 92-227), computers and communications equipment
| ||||||
20 | utilized for any hospital purpose and equipment used in the | ||||||
21 | diagnosis,
analysis, or treatment of hospital patients | ||||||
22 | purchased by a lessor who leases
the equipment, under a lease | ||||||
23 | of one year or longer executed or in effect at the
time the | ||||||
24 | lessor would otherwise be subject to the tax imposed by this | ||||||
25 | Act, to a
hospital that has been issued an active tax exemption | ||||||
26 | identification number by
the Department under Section 1g of |
| |||||||
| |||||||
1 | the Retailers' Occupation Tax Act. If the
equipment is leased | ||||||
2 | in a manner that does not qualify for this exemption or is
used | ||||||
3 | in any other nonexempt manner, the lessor shall be liable for | ||||||
4 | the
tax imposed under this Act or the Use Tax Act, as the case | ||||||
5 | may be, based on the
fair market value of the property at the | ||||||
6 | time the nonqualifying use occurs.
No lessor shall collect or | ||||||
7 | attempt to collect an amount (however
designated) that | ||||||
8 | purports to reimburse that lessor for the tax imposed by this
| ||||||
9 | Act or the Use Tax Act, as the case may be, if the tax has not | ||||||
10 | been
paid by the lessor. If a lessor improperly collects any | ||||||
11 | such amount from the
lessee, the lessee shall have a legal | ||||||
12 | right to claim a refund of that amount
from the lessor. If, | ||||||
13 | however, that amount is not refunded to the lessee for
any | ||||||
14 | reason, the lessor is liable to pay that amount to the | ||||||
15 | Department.
This paragraph is exempt from the provisions of | ||||||
16 | Section 3-75.
| ||||||
17 | (25) Beginning
on August 2, 2001 (the effective date of | ||||||
18 | Public Act 92-227),
personal property purchased by a lessor
| ||||||
19 | who leases the property, under a lease of one year or longer | ||||||
20 | executed or in
effect at the time the lessor would otherwise be | ||||||
21 | subject to the tax imposed by
this Act, to a governmental body | ||||||
22 | that has been issued an active tax exemption
identification | ||||||
23 | number by the Department under Section 1g of the Retailers'
| ||||||
24 | Occupation Tax Act. If the property is leased in a manner that | ||||||
25 | does not
qualify for this exemption or is used in any other | ||||||
26 | nonexempt manner, the
lessor shall be liable for the tax |
| |||||||
| |||||||
1 | imposed under this Act or the Use Tax Act,
as the case may be, | ||||||
2 | based on the fair market value of the property at the time
the | ||||||
3 | nonqualifying use occurs. No lessor shall collect or attempt | ||||||
4 | to collect
an amount (however designated) that purports to | ||||||
5 | reimburse that lessor for the
tax imposed by this Act or the | ||||||
6 | Use Tax Act, as the case may be, if the tax has
not been paid | ||||||
7 | by the lessor. If a lessor improperly collects any such amount
| ||||||
8 | from the lessee, the lessee shall have a legal right to claim a | ||||||
9 | refund of that
amount from the lessor. If, however, that | ||||||
10 | amount is not refunded to the lessee
for any reason, the lessor | ||||||
11 | is liable to pay that amount to the Department.
This paragraph | ||||||
12 | is exempt from the provisions of Section 3-75.
| ||||||
13 | (26) Beginning January 1, 2008, tangible personal property | ||||||
14 | used in the construction or maintenance of a community water | ||||||
15 | supply, as defined under Section 3.145 of the Environmental | ||||||
16 | Protection Act, that is operated by a not-for-profit | ||||||
17 | corporation that holds a valid water supply permit issued | ||||||
18 | under Title IV of the Environmental Protection Act. This | ||||||
19 | paragraph is exempt from the provisions of Section 3-75.
| ||||||
20 | (27) Beginning January 1, 2010 and continuing through | ||||||
21 | December 31, 2024, materials, parts, equipment, components, | ||||||
22 | and furnishings incorporated into or upon an aircraft as part | ||||||
23 | of the modification, refurbishment, completion, replacement, | ||||||
24 | repair, or maintenance of the aircraft. This exemption | ||||||
25 | includes consumable supplies used in the modification, | ||||||
26 | refurbishment, completion, replacement, repair, and |
| |||||||
| |||||||
1 | maintenance of aircraft, but excludes any materials, parts, | ||||||
2 | equipment, components, and consumable supplies used in the | ||||||
3 | modification, replacement, repair, and maintenance of aircraft | ||||||
4 | engines or power plants, whether such engines or power plants | ||||||
5 | are installed or uninstalled upon any such aircraft. | ||||||
6 | "Consumable supplies" include, but are not limited to, | ||||||
7 | adhesive, tape, sandpaper, general purpose lubricants, | ||||||
8 | cleaning solution, latex gloves, and protective films. This | ||||||
9 | exemption applies only to the use of qualifying tangible | ||||||
10 | personal property transferred incident to the modification, | ||||||
11 | refurbishment, completion, replacement, repair, or maintenance | ||||||
12 | of aircraft by persons who (i) hold an Air Agency Certificate | ||||||
13 | and are empowered to operate an approved repair station by the | ||||||
14 | Federal Aviation Administration, (ii) have a Class IV Rating, | ||||||
15 | and (iii) conduct operations in accordance with Part 145 of | ||||||
16 | the Federal Aviation Regulations. The exemption does not | ||||||
17 | include aircraft operated by a commercial air carrier | ||||||
18 | providing scheduled passenger air service pursuant to | ||||||
19 | authority issued under Part 121 or Part 129 of the Federal | ||||||
20 | Aviation Regulations. The changes made to this paragraph (27) | ||||||
21 | by Public Act 98-534 are declarative of existing law. It is the | ||||||
22 | intent of the General Assembly that the exemption under this | ||||||
23 | paragraph (27) applies continuously from January 1, 2010 | ||||||
24 | through December 31, 2024; however, no claim for credit or | ||||||
25 | refund is allowed for taxes paid as a result of the | ||||||
26 | disallowance of this exemption on or after January 1, 2015 and |
| |||||||
| |||||||
1 | prior to the effective date of this amendatory Act of the 101st | ||||||
2 | General Assembly. | ||||||
3 | (28) Tangible personal property purchased by a | ||||||
4 | public-facilities corporation, as described in Section | ||||||
5 | 11-65-10 of the Illinois Municipal Code, for purposes of | ||||||
6 | constructing or furnishing a municipal convention hall, but | ||||||
7 | only if the legal title to the municipal convention hall is | ||||||
8 | transferred to the municipality without any further | ||||||
9 | consideration by or on behalf of the municipality at the time | ||||||
10 | of the completion of the municipal convention hall or upon the | ||||||
11 | retirement or redemption of any bonds or other debt | ||||||
12 | instruments issued by the public-facilities corporation in | ||||||
13 | connection with the development of the municipal convention | ||||||
14 | hall. This exemption includes existing public-facilities | ||||||
15 | corporations as provided in Section 11-65-25 of the Illinois | ||||||
16 | Municipal Code. This paragraph is exempt from the provisions | ||||||
17 | of Section 3-75. | ||||||
18 | (29) Beginning January 1, 2017 and through December 31, | ||||||
19 | 2026 , menstrual pads, tampons, and menstrual cups. | ||||||
20 | (30) Tangible personal property transferred to a purchaser | ||||||
21 | who is exempt from the tax imposed by this Act by operation of | ||||||
22 | federal law. This paragraph is exempt from the provisions of | ||||||
23 | Section 3-75. | ||||||
24 | (31) Qualified tangible personal property used in the | ||||||
25 | construction or operation of a data center that has been | ||||||
26 | granted a certificate of exemption by the Department of |
| |||||||
| |||||||
1 | Commerce and Economic Opportunity, whether that tangible | ||||||
2 | personal property is purchased by the owner, operator, or | ||||||
3 | tenant of the data center or by a contractor or subcontractor | ||||||
4 | of the owner, operator, or tenant. Data centers that would | ||||||
5 | have qualified for a certificate of exemption prior to January | ||||||
6 | 1, 2020 had this amendatory Act of the 101st General Assembly | ||||||
7 | been in effect, may apply for and obtain an exemption for | ||||||
8 | subsequent purchases of computer equipment or enabling | ||||||
9 | software purchased or leased to upgrade, supplement, or | ||||||
10 | replace computer equipment or enabling software purchased or | ||||||
11 | leased in the original investment that would have qualified. | ||||||
12 | The Department of Commerce and Economic Opportunity shall | ||||||
13 | grant a certificate of exemption under this item (31) to | ||||||
14 | qualified data centers as defined by Section 605-1025 of the | ||||||
15 | Department of Commerce and Economic Opportunity Law of the
| ||||||
16 | Civil Administrative Code of Illinois. | ||||||
17 | For the purposes of this item (31): | ||||||
18 | "Data center" means a building or a series of | ||||||
19 | buildings rehabilitated or constructed to house working | ||||||
20 | servers in one physical location or multiple sites within | ||||||
21 | the State of Illinois. | ||||||
22 | "Qualified tangible personal property" means: | ||||||
23 | electrical systems and equipment; climate control and | ||||||
24 | chilling equipment and systems; mechanical systems and | ||||||
25 | equipment; monitoring and secure systems; emergency | ||||||
26 | generators; hardware; computers; servers; data storage |
| |||||||
| |||||||
1 | devices; network connectivity equipment; racks; cabinets; | ||||||
2 | telecommunications cabling infrastructure; raised floor | ||||||
3 | systems; peripheral components or systems; software; | ||||||
4 | mechanical, electrical, or plumbing systems; battery | ||||||
5 | systems; cooling systems and towers; temperature control | ||||||
6 | systems; other cabling; and other data center | ||||||
7 | infrastructure equipment and systems necessary to operate | ||||||
8 | qualified tangible personal property, including fixtures; | ||||||
9 | and component parts of any of the foregoing, including | ||||||
10 | installation, maintenance, repair, refurbishment, and | ||||||
11 | replacement of qualified tangible personal property to | ||||||
12 | generate, transform, transmit, distribute, or manage | ||||||
13 | electricity necessary to operate qualified tangible | ||||||
14 | personal property; and all other tangible personal | ||||||
15 | property that is essential to the operations of a computer | ||||||
16 | data center. The term "qualified tangible personal | ||||||
17 | property" also includes building materials physically | ||||||
18 | incorporated in to the qualifying data center. To document | ||||||
19 | the exemption allowed under this Section, the retailer | ||||||
20 | must obtain from the purchaser a copy of the certificate | ||||||
21 | of eligibility issued by the Department of Commerce and | ||||||
22 | Economic Opportunity. | ||||||
23 | This item (31) is exempt from the provisions of Section | ||||||
24 | 3-75. | ||||||
25 | (Source: P.A. 100-22, eff. 7-6-17; 100-594, eff. 6-29-18; | ||||||
26 | 100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, eff. |
| |||||||
| |||||||
1 | 7-12-19; 101-629, eff. 2-5-20.)
| ||||||
2 | (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
| ||||||
3 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||
4 | Section,
the tax imposed by this Act is at the rate of 6.25% of | ||||||
5 | the selling
price of tangible personal property transferred as | ||||||
6 | an incident to the sale
of service, but, for the purpose of | ||||||
7 | computing this tax, in no event shall
the selling price be less | ||||||
8 | than the cost price of the property to the
serviceman.
| ||||||
9 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
10 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
11 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
12 | the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
| ||||||
13 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
14 | tax imposed
by this Act applies to (i) 70% of the selling price | ||||||
15 | of property transferred
as an incident to the sale of service | ||||||
16 | on or after January 1, 1990,
and before July 1, 2003, (ii) 80% | ||||||
17 | of the selling price of
property transferred as an incident to | ||||||
18 | the sale of service on or after July
1, 2003 and on or before | ||||||
19 | July 1, 2017, and (iii)
100% of the selling price thereafter.
| ||||||
20 | If, at any time, however, the tax under this Act on sales of | ||||||
21 | gasohol, as
defined in
the Use Tax Act, is imposed at the rate | ||||||
22 | of 1.25%, then the
tax imposed by this Act applies to 100% of | ||||||
23 | the proceeds of sales of gasohol
made during that time.
| ||||||
24 | With respect to majority blended ethanol fuel, as defined | ||||||
25 | in the Use Tax Act,
the
tax
imposed by this Act does not apply |
| |||||||
| |||||||
1 | to the selling price of property transferred
as an incident to | ||||||
2 | the sale of service on or after July 1, 2003 and on or before
| ||||||
3 | December 31, 2023 but applies to 100% of the selling price | ||||||
4 | thereafter.
| ||||||
5 | With respect to biodiesel blends, as defined in the Use | ||||||
6 | Tax Act, with no less
than 1% and no
more than 10% biodiesel, | ||||||
7 | the tax imposed by this Act
applies to (i) 80% of the selling | ||||||
8 | price of property transferred as an incident
to the sale of | ||||||
9 | service on or after July 1, 2003 and on or before December 31, | ||||||
10 | 2018
and (ii) 100% of the proceeds of the selling price
| ||||||
11 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
12 | sales of biodiesel blends,
as
defined in the Use Tax Act, with | ||||||
13 | no less than 1% and no more than 10% biodiesel
is imposed at | ||||||
14 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
15 | 100% of the proceeds of sales of biodiesel
blends with no less | ||||||
16 | than 1% and no more than 10% biodiesel
made
during that time.
| ||||||
17 | With respect to 100% biodiesel, as defined in the Use Tax | ||||||
18 | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| ||||||
19 | more than 10% but no more than 99% biodiesel, the tax imposed | ||||||
20 | by this Act
does not apply to the proceeds of the selling price | ||||||
21 | of property transferred
as an incident to the sale of service | ||||||
22 | on or after July 1, 2003 and on or before
December 31, 2023 but | ||||||
23 | applies to 100% of the selling price thereafter.
| ||||||
24 | At the election of any registered serviceman made for each | ||||||
25 | fiscal year,
sales of service in which the aggregate annual | ||||||
26 | cost price of tangible
personal property transferred as an |
| |||||||
| |||||||
1 | incident to the sales of service is
less than 35%, or 75% in | ||||||
2 | the case of servicemen transferring prescription
drugs or | ||||||
3 | servicemen engaged in graphic arts production, of the | ||||||
4 | aggregate
annual total gross receipts from all sales of | ||||||
5 | service, the tax imposed by
this Act shall be based on the | ||||||
6 | serviceman's cost price of the tangible
personal property | ||||||
7 | transferred as an incident to the sale of those services.
| ||||||
8 | The tax shall be imposed at the rate of 1% on food prepared | ||||||
9 | for
immediate consumption and transferred incident to a sale | ||||||
10 | of service subject
to this Act or the Service Occupation Tax | ||||||
11 | Act by an entity licensed under
the Hospital Licensing Act, | ||||||
12 | the Nursing Home Care Act, the Assisted Living and Shared | ||||||
13 | Housing Act, the ID/DD Community Care Act, the MC/DD Act, the | ||||||
14 | Specialized Mental Health Rehabilitation Act of 2013, or the
| ||||||
15 | Child Care
Act of 1969 , or an entity that holds a permit issued | ||||||
16 | pursuant to the Life Care Facilities Act . The tax shall
also be | ||||||
17 | imposed at the rate of 1% on food for human consumption that is | ||||||
18 | to be
consumed off the premises where it is sold (other than | ||||||
19 | alcoholic beverages, food consisting of or infused with adult | ||||||
20 | use cannabis,
soft drinks, and food that has been prepared for | ||||||
21 | immediate consumption and is
not otherwise included in this | ||||||
22 | paragraph) and prescription and nonprescription
medicines, | ||||||
23 | drugs, medical appliances, products classified as Class III | ||||||
24 | medical devices by the United States Food and Drug | ||||||
25 | Administration that are used for cancer treatment pursuant to | ||||||
26 | a prescription, as well as any accessories and components |
| |||||||
| |||||||
1 | related to those devices, modifications to a motor vehicle for | ||||||
2 | the
purpose of rendering it usable by a person with a | ||||||
3 | disability, and insulin, blood sugar testing
materials,
| ||||||
4 | syringes, and needles used by human diabetics. For the | ||||||
5 | purposes of this Section, until September 1, 2009: the term | ||||||
6 | "soft drinks" means any
complete, finished, ready-to-use, | ||||||
7 | non-alcoholic drink, whether carbonated or
not, including but | ||||||
8 | not limited to soda water, cola, fruit juice, vegetable
juice, | ||||||
9 | carbonated water, and all other preparations commonly known as | ||||||
10 | soft
drinks of whatever kind or description that are contained | ||||||
11 | in any closed or
sealed bottle, can, carton, or container, | ||||||
12 | regardless of size; but "soft drinks"
does not include coffee, | ||||||
13 | tea, non-carbonated water, infant formula, milk or
milk | ||||||
14 | products as defined in the Grade A Pasteurized Milk and Milk | ||||||
15 | Products Act,
or drinks containing 50% or more natural fruit | ||||||
16 | or vegetable juice.
| ||||||
17 | Notwithstanding any other provisions of this
Act, | ||||||
18 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
19 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
20 | drinks" do not include beverages that contain milk or milk | ||||||
21 | products, soy, rice or similar milk substitutes, or greater | ||||||
22 | than 50% of vegetable or fruit juice by volume. | ||||||
23 | Until August 1, 2009, and notwithstanding any other | ||||||
24 | provisions of this Act, "food for human
consumption that is to | ||||||
25 | be consumed off the premises where it is sold" includes
all | ||||||
26 | food sold through a vending machine, except soft drinks and |
| |||||||
| |||||||
1 | food products
that are dispensed hot from a vending machine, | ||||||
2 | regardless of the location of
the vending machine. Beginning | ||||||
3 | August 1, 2009, and notwithstanding any other provisions of | ||||||
4 | this Act, "food for human consumption that is to be consumed | ||||||
5 | off the premises where it is sold" includes all food sold | ||||||
6 | through a vending machine, except soft drinks, candy, and food | ||||||
7 | products that are dispensed hot from a vending machine, | ||||||
8 | regardless of the location of the vending machine.
| ||||||
9 | Notwithstanding any other provisions of this
Act, | ||||||
10 | beginning September 1, 2009, "food for human consumption that | ||||||
11 | is to be consumed off the premises where
it is sold" does not | ||||||
12 | include candy. For purposes of this Section, "candy" means a | ||||||
13 | preparation of sugar, honey, or other natural or artificial | ||||||
14 | sweeteners in combination with chocolate, fruits, nuts or | ||||||
15 | other ingredients or flavorings in the form of bars, drops, or | ||||||
16 | pieces. "Candy" does not include any preparation that contains | ||||||
17 | flour or requires refrigeration. | ||||||
18 | Notwithstanding any other provisions of this
Act, | ||||||
19 | beginning September 1, 2009, "nonprescription medicines and | ||||||
20 | drugs" does not include grooming and hygiene products. For | ||||||
21 | purposes of this Section, "grooming and hygiene products" | ||||||
22 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
23 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
24 | lotions and screens, unless those products are available by | ||||||
25 | prescription only, regardless of whether the products meet the | ||||||
26 | definition of "over-the-counter-drugs". For the purposes of |
| |||||||
| |||||||
1 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
2 | use that contains a label that identifies the product as a drug | ||||||
3 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
4 | label includes: | ||||||
5 | (A) A "Drug Facts" panel; or | ||||||
6 | (B) A statement of the "active ingredient(s)" with a | ||||||
7 | list of those ingredients contained in the compound, | ||||||
8 | substance or preparation. | ||||||
9 | Beginning on January 1, 2014 (the effective date of Public | ||||||
10 | Act 98-122), "prescription and nonprescription medicines and | ||||||
11 | drugs" includes medical cannabis purchased from a registered | ||||||
12 | dispensing organization under the Compassionate Use of Medical | ||||||
13 | Cannabis Program Act. | ||||||
14 | As used in this Section, "adult use cannabis" means | ||||||
15 | cannabis subject to tax under the Cannabis Cultivation | ||||||
16 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
17 | and does not include cannabis subject to tax under the | ||||||
18 | Compassionate Use of Medical Cannabis Program Act. | ||||||
19 | If the property that is acquired from a serviceman is | ||||||
20 | acquired outside
Illinois and used outside Illinois before | ||||||
21 | being brought to Illinois for use
here and is taxable under | ||||||
22 | this Act, the "selling price" on which the tax
is computed | ||||||
23 | shall be reduced by an amount that represents a reasonable
| ||||||
24 | allowance for depreciation for the period of prior | ||||||
25 | out-of-state use.
| ||||||
26 | (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; |
| |||||||
| |||||||
1 | 102-4, eff. 4-27-21.) | ||||||
2 | Section 30-25. The Service Occupation Tax Act is amended | ||||||
3 | by changing Sections 3-5 and 3-10 as follows:
| ||||||
4 | (35 ILCS 115/3-5)
| ||||||
5 | Sec. 3-5. Exemptions. The following tangible personal | ||||||
6 | property is
exempt from the tax imposed by this Act:
| ||||||
7 | (1) Personal property sold by a corporation, society, | ||||||
8 | association,
foundation, institution, or organization, other | ||||||
9 | than a limited liability
company, that is organized and | ||||||
10 | operated as a not-for-profit service enterprise
for the | ||||||
11 | benefit of persons 65 years of age or older if the personal | ||||||
12 | property
was not purchased by the enterprise for the purpose | ||||||
13 | of resale by the
enterprise.
| ||||||
14 | (2) Personal property purchased by a not-for-profit | ||||||
15 | Illinois county fair
association for use in conducting, | ||||||
16 | operating, or promoting the county fair.
| ||||||
17 | (3) Personal property purchased by any not-for-profit
arts | ||||||
18 | or cultural organization that establishes, by proof required | ||||||
19 | by the
Department by
rule, that it has received an exemption | ||||||
20 | under Section 501(c)(3) of the
Internal Revenue Code and that | ||||||
21 | is organized and operated primarily for the
presentation
or | ||||||
22 | support of arts or cultural programming, activities, or | ||||||
23 | services. These
organizations include, but are not limited to, | ||||||
24 | music and dramatic arts
organizations such as symphony |
| |||||||
| |||||||
1 | orchestras and theatrical groups, arts and
cultural service | ||||||
2 | organizations, local arts councils, visual arts organizations,
| ||||||
3 | and media arts organizations.
On and after July 1, 2001 (the | ||||||
4 | effective date of Public Act 92-35), however, an entity | ||||||
5 | otherwise eligible for this exemption shall not
make tax-free | ||||||
6 | purchases unless it has an active identification number issued | ||||||
7 | by
the Department.
| ||||||
8 | (4) Legal tender, currency, medallions, or gold or silver | ||||||
9 | coinage
issued by the State of Illinois, the government of the | ||||||
10 | United States of
America, or the government of any foreign | ||||||
11 | country, and bullion.
| ||||||
12 | (5) Until July 1, 2003 and beginning again on September 1, | ||||||
13 | 2004 through August 30, 2014, graphic arts machinery and | ||||||
14 | equipment, including
repair and
replacement parts, both new | ||||||
15 | and used, and including that manufactured on
special order or | ||||||
16 | purchased for lease, certified by the purchaser to be used
| ||||||
17 | primarily for graphic arts production.
Equipment includes | ||||||
18 | chemicals or chemicals acting as catalysts but only if
the
| ||||||
19 | chemicals or chemicals acting as catalysts effect a direct and | ||||||
20 | immediate change
upon a graphic arts product. Beginning on | ||||||
21 | July 1, 2017, graphic arts machinery and equipment is included | ||||||
22 | in the manufacturing and assembling machinery and equipment | ||||||
23 | exemption under Section 2 of this Act.
| ||||||
24 | (6) Personal property sold by a teacher-sponsored student | ||||||
25 | organization
affiliated with an elementary or secondary school | ||||||
26 | located in Illinois.
|
| |||||||
| |||||||
1 | (7) Farm machinery and equipment, both new and used, | ||||||
2 | including that
manufactured on special order, certified by the | ||||||
3 | purchaser to be used
primarily for production agriculture or | ||||||
4 | State or federal agricultural
programs, including individual | ||||||
5 | replacement parts for the machinery and
equipment, including | ||||||
6 | machinery and equipment purchased for lease,
and including | ||||||
7 | implements of husbandry defined in Section 1-130 of
the | ||||||
8 | Illinois Vehicle Code, farm machinery and agricultural | ||||||
9 | chemical and
fertilizer spreaders, and nurse wagons required | ||||||
10 | to be registered
under Section 3-809 of the Illinois Vehicle | ||||||
11 | Code,
but
excluding other motor vehicles required to be | ||||||
12 | registered under the Illinois
Vehicle
Code.
Horticultural | ||||||
13 | polyhouses or hoop houses used for propagating, growing, or
| ||||||
14 | overwintering plants shall be considered farm machinery and | ||||||
15 | equipment under
this item (7).
Agricultural chemical tender | ||||||
16 | tanks and dry boxes shall include units sold
separately from a | ||||||
17 | motor vehicle required to be licensed and units sold mounted
| ||||||
18 | on a motor vehicle required to be licensed if the selling price | ||||||
19 | of the tender
is separately stated.
| ||||||
20 | Farm machinery and equipment shall include precision | ||||||
21 | farming equipment
that is
installed or purchased to be | ||||||
22 | installed on farm machinery and equipment
including, but not | ||||||
23 | limited to, tractors, harvesters, sprayers, planters,
seeders, | ||||||
24 | or spreaders.
Precision farming equipment includes, but is not | ||||||
25 | limited to,
soil testing sensors, computers, monitors, | ||||||
26 | software, global positioning
and mapping systems, and other |
| |||||||
| |||||||
1 | such equipment.
| ||||||
2 | Farm machinery and equipment also includes computers, | ||||||
3 | sensors, software, and
related equipment used primarily in the
| ||||||
4 | computer-assisted operation of production agriculture | ||||||
5 | facilities, equipment,
and activities such as, but
not limited | ||||||
6 | to,
the collection, monitoring, and correlation of
animal and | ||||||
7 | crop data for the purpose of
formulating animal diets and | ||||||
8 | agricultural chemicals. This item (7) is exempt
from the | ||||||
9 | provisions of
Section 3-55.
| ||||||
10 | (8) Until June 30, 2013, fuel and petroleum products sold | ||||||
11 | to or used by an air common
carrier, certified by the carrier | ||||||
12 | to be used for consumption, shipment,
or storage in the | ||||||
13 | conduct of its business as an air common carrier, for
a flight | ||||||
14 | destined for or returning from a location or locations
outside | ||||||
15 | the United States without regard to previous or subsequent | ||||||
16 | domestic
stopovers.
| ||||||
17 | Beginning July 1, 2013, fuel and petroleum products sold | ||||||
18 | to or used by an air carrier, certified by the carrier to be | ||||||
19 | used for consumption, shipment, or storage in the conduct of | ||||||
20 | its business as an air common carrier, for a flight that (i) is | ||||||
21 | engaged in foreign trade or is engaged in trade between the | ||||||
22 | United States and any of its possessions and (ii) transports | ||||||
23 | at least one individual or package for hire from the city of | ||||||
24 | origination to the city of final destination on the same | ||||||
25 | aircraft, without regard to a change in the flight number of | ||||||
26 | that aircraft. |
| |||||||
| |||||||
1 | (9) Proceeds of mandatory service charges separately
| ||||||
2 | stated on customers' bills for the purchase and consumption of | ||||||
3 | food and
beverages, to the extent that the proceeds of the | ||||||
4 | service charge are in fact
turned over as tips or as a | ||||||
5 | substitute for tips to the employees who
participate directly | ||||||
6 | in preparing, serving, hosting or cleaning up the
food or | ||||||
7 | beverage function with respect to which the service charge is | ||||||
8 | imposed.
| ||||||
9 | (10) Until July 1, 2003, oil field exploration, drilling, | ||||||
10 | and production
equipment,
including (i) rigs and parts of | ||||||
11 | rigs, rotary rigs, cable tool
rigs, and workover rigs, (ii) | ||||||
12 | pipe and tubular goods, including casing and
drill strings, | ||||||
13 | (iii) pumps and pump-jack units, (iv) storage tanks and flow
| ||||||
14 | lines, (v) any individual replacement part for oil field | ||||||
15 | exploration,
drilling, and production equipment, and (vi) | ||||||
16 | machinery and equipment purchased
for lease; but
excluding | ||||||
17 | motor vehicles required to be registered under the Illinois
| ||||||
18 | Vehicle Code.
| ||||||
19 | (11) Photoprocessing machinery and equipment, including | ||||||
20 | repair and
replacement parts, both new and used, including | ||||||
21 | that manufactured on
special order, certified by the purchaser | ||||||
22 | to be used primarily for
photoprocessing, and including | ||||||
23 | photoprocessing machinery and equipment
purchased for lease.
| ||||||
24 | (12) Until July 1, 2023, coal and aggregate exploration, | ||||||
25 | mining, off-highway hauling,
processing,
maintenance, and | ||||||
26 | reclamation equipment, including
replacement parts and |
| |||||||
| |||||||
1 | equipment, and including
equipment
purchased for lease, but | ||||||
2 | excluding motor vehicles required to be registered
under the | ||||||
3 | Illinois Vehicle Code. The changes made to this Section by | ||||||
4 | Public Act 97-767 apply on and after July 1, 2003, but no claim | ||||||
5 | for credit or refund is allowed on or after August 16, 2013 | ||||||
6 | (the effective date of Public Act 98-456)
for such taxes paid | ||||||
7 | during the period beginning July 1, 2003 and ending on August | ||||||
8 | 16, 2013 (the effective date of Public Act 98-456).
| ||||||
9 | (13) Beginning January 1, 1992 and through June 30, 2016, | ||||||
10 | food for human consumption that is to be consumed off the | ||||||
11 | premises
where it is sold (other than alcoholic beverages, | ||||||
12 | soft drinks and food that
has been prepared for immediate | ||||||
13 | consumption) and prescription and
non-prescription medicines, | ||||||
14 | drugs, medical appliances, and insulin, urine
testing | ||||||
15 | materials, syringes, and needles used by diabetics, for human | ||||||
16 | use,
when purchased for use by a person receiving medical | ||||||
17 | assistance under
Article V of the Illinois Public Aid Code who | ||||||
18 | resides in a licensed
long-term care facility, as defined in | ||||||
19 | the Nursing Home Care Act, or in a licensed facility as defined | ||||||
20 | in the ID/DD Community Care Act, the MC/DD Act, or the | ||||||
21 | Specialized Mental Health Rehabilitation Act of 2013.
| ||||||
22 | (14) Semen used for artificial insemination of livestock | ||||||
23 | for direct
agricultural production.
| ||||||
24 | (15) Horses, or interests in horses, registered with and | ||||||
25 | meeting the
requirements of any of the
Arabian Horse Club | ||||||
26 | Registry of America, Appaloosa Horse Club, American Quarter
|
| |||||||
| |||||||
1 | Horse Association, United States
Trotting Association, or | ||||||
2 | Jockey Club, as appropriate, used for
purposes of breeding or | ||||||
3 | racing for prizes. This item (15) is exempt from the | ||||||
4 | provisions of Section 3-55, and the exemption provided for | ||||||
5 | under this item (15) applies for all periods beginning May 30, | ||||||
6 | 1995, but no claim for credit or refund is allowed on or after | ||||||
7 | January 1, 2008 (the effective date of Public Act 95-88)
for | ||||||
8 | such taxes paid during the period beginning May 30, 2000 and | ||||||
9 | ending on January 1, 2008 (the effective date of Public Act | ||||||
10 | 95-88).
| ||||||
11 | (16) Computers and communications equipment utilized for | ||||||
12 | any
hospital
purpose
and equipment used in the diagnosis,
| ||||||
13 | analysis, or treatment of hospital patients sold to a lessor | ||||||
14 | who leases the
equipment, under a lease of one year or longer | ||||||
15 | executed or in effect at the
time of the purchase, to a
| ||||||
16 | hospital
that has been issued an active tax exemption | ||||||
17 | identification number by the
Department under Section 1g of | ||||||
18 | the Retailers' Occupation Tax Act.
| ||||||
19 | (17) Personal property sold to a lessor who leases the
| ||||||
20 | property, under a
lease of one year or longer executed or in | ||||||
21 | effect at the time of the purchase,
to a governmental body
that | ||||||
22 | has been issued an active tax exemption identification number | ||||||
23 | by the
Department under Section 1g of the Retailers' | ||||||
24 | Occupation Tax Act.
| ||||||
25 | (18) Beginning with taxable years ending on or after | ||||||
26 | December
31, 1995
and
ending with taxable years ending on or |
| |||||||
| |||||||
1 | before December 31, 2004,
personal property that is
donated | ||||||
2 | for disaster relief to be used in a State or federally declared
| ||||||
3 | disaster area in Illinois or bordering Illinois by a | ||||||
4 | manufacturer or retailer
that is registered in this State to a | ||||||
5 | corporation, society, association,
foundation, or institution | ||||||
6 | that has been issued a sales tax exemption
identification | ||||||
7 | number by the Department that assists victims of the disaster
| ||||||
8 | who reside within the declared disaster area.
| ||||||
9 | (19) Beginning with taxable years ending on or after | ||||||
10 | December
31, 1995 and
ending with taxable years ending on or | ||||||
11 | before December 31, 2004, personal
property that is used in | ||||||
12 | the performance of infrastructure repairs in this
State, | ||||||
13 | including but not limited to municipal roads and streets, | ||||||
14 | access roads,
bridges, sidewalks, waste disposal systems, | ||||||
15 | water and sewer line extensions,
water distribution and | ||||||
16 | purification facilities, storm water drainage and
retention | ||||||
17 | facilities, and sewage treatment facilities, resulting from a | ||||||
18 | State
or federally declared disaster in Illinois or bordering | ||||||
19 | Illinois when such
repairs are initiated on facilities located | ||||||
20 | in the declared disaster area
within 6 months after the | ||||||
21 | disaster.
| ||||||
22 | (20) Beginning July 1, 1999, game or game birds sold at a | ||||||
23 | "game breeding
and
hunting preserve area" as that term is used
| ||||||
24 | in the
Wildlife Code. This paragraph is exempt from the | ||||||
25 | provisions
of
Section 3-55.
| ||||||
26 | (21) A motor vehicle, as that term is defined in Section |
| |||||||
| |||||||
1 | 1-146
of the
Illinois Vehicle Code, that is donated to a | ||||||
2 | corporation, limited liability
company, society, association, | ||||||
3 | foundation, or institution that is determined by
the | ||||||
4 | Department to be organized and operated exclusively for | ||||||
5 | educational
purposes. For purposes of this exemption, "a | ||||||
6 | corporation, limited liability
company, society, association, | ||||||
7 | foundation, or institution organized and
operated
exclusively | ||||||
8 | for educational purposes" means all tax-supported public | ||||||
9 | schools,
private schools that offer systematic instruction in | ||||||
10 | useful branches of
learning by methods common to public | ||||||
11 | schools and that compare favorably in
their scope and | ||||||
12 | intensity with the course of study presented in tax-supported
| ||||||
13 | schools, and vocational or technical schools or institutes | ||||||
14 | organized and
operated exclusively to provide a course of | ||||||
15 | study of not less than 6 weeks
duration and designed to prepare | ||||||
16 | individuals to follow a trade or to pursue a
manual, | ||||||
17 | technical, mechanical, industrial, business, or commercial
| ||||||
18 | occupation.
| ||||||
19 | (22) Beginning January 1, 2000, personal property, | ||||||
20 | including
food,
purchased through fundraising
events for the | ||||||
21 | benefit of
a public or private elementary or
secondary school, | ||||||
22 | a group of those schools, or one or more school
districts if | ||||||
23 | the events are
sponsored by an entity recognized by the school | ||||||
24 | district that consists
primarily of volunteers and includes
| ||||||
25 | parents and teachers of the school children. This paragraph | ||||||
26 | does not apply
to fundraising
events (i) for the benefit of |
| |||||||
| |||||||
1 | private home instruction or (ii)
for which the fundraising | ||||||
2 | entity purchases the personal property sold at
the events from | ||||||
3 | another individual or entity that sold the property for the
| ||||||
4 | purpose of resale by the fundraising entity and that
profits | ||||||
5 | from the sale to the
fundraising entity. This paragraph is | ||||||
6 | exempt
from the provisions
of Section 3-55.
| ||||||
7 | (23) Beginning January 1, 2000
and through December 31, | ||||||
8 | 2001, new or used automatic vending
machines that prepare and | ||||||
9 | serve hot food and beverages, including coffee, soup,
and
| ||||||
10 | other items, and replacement parts for these machines.
| ||||||
11 | Beginning January 1,
2002 and through June 30, 2003, machines | ||||||
12 | and parts for
machines used in commercial, coin-operated | ||||||
13 | amusement
and vending business if a use or occupation tax is | ||||||
14 | paid on the gross receipts
derived from
the use of the | ||||||
15 | commercial, coin-operated amusement and vending machines.
This | ||||||
16 | paragraph is exempt from the provisions of Section 3-55.
| ||||||
17 | (24) Beginning
on August 2, 2001 (the effective date of | ||||||
18 | Public Act 92-227),
computers and communications equipment
| ||||||
19 | utilized for any hospital purpose and equipment used in the | ||||||
20 | diagnosis,
analysis, or treatment of hospital patients sold to | ||||||
21 | a lessor who leases the
equipment, under a lease of one year or | ||||||
22 | longer executed or in effect at the
time of the purchase, to a | ||||||
23 | hospital that has been issued an active tax
exemption | ||||||
24 | identification number by the Department under Section 1g of | ||||||
25 | the
Retailers' Occupation Tax Act. This paragraph is exempt | ||||||
26 | from the provisions of
Section 3-55.
|
| |||||||
| |||||||
1 | (25) Beginning
on August 2, 2001 (the effective date of | ||||||
2 | Public Act 92-227),
personal property sold to a lessor who
| ||||||
3 | leases the property, under a lease of one year or longer | ||||||
4 | executed or in effect
at the time of the purchase, to a | ||||||
5 | governmental body that has been issued an
active tax exemption | ||||||
6 | identification number by the Department under Section 1g
of | ||||||
7 | the Retailers' Occupation Tax Act. This paragraph is exempt | ||||||
8 | from the
provisions of Section 3-55.
| ||||||
9 | (26) Beginning on January 1, 2002 and through June 30, | ||||||
10 | 2016, tangible personal property
purchased
from an Illinois | ||||||
11 | retailer by a taxpayer engaged in centralized purchasing
| ||||||
12 | activities in Illinois who will, upon receipt of the property | ||||||
13 | in Illinois,
temporarily store the property in Illinois (i) | ||||||
14 | for the purpose of subsequently
transporting it outside this | ||||||
15 | State for use or consumption thereafter solely
outside this | ||||||
16 | State or (ii) for the purpose of being processed, fabricated, | ||||||
17 | or
manufactured into, attached to, or incorporated into other | ||||||
18 | tangible personal
property to be transported outside this | ||||||
19 | State and thereafter used or consumed
solely outside this | ||||||
20 | State. The Director of Revenue shall, pursuant to rules
| ||||||
21 | adopted in accordance with the Illinois Administrative | ||||||
22 | Procedure Act, issue a
permit to any taxpayer in good standing | ||||||
23 | with the Department who is eligible for
the exemption under | ||||||
24 | this paragraph (26). The permit issued under
this paragraph | ||||||
25 | (26) shall authorize the holder, to the extent and
in the | ||||||
26 | manner specified in the rules adopted under this Act, to |
| |||||||
| |||||||
1 | purchase
tangible personal property from a retailer exempt | ||||||
2 | from the taxes imposed by
this Act. Taxpayers shall maintain | ||||||
3 | all necessary books and records to
substantiate the use and | ||||||
4 | consumption of all such tangible personal property
outside of | ||||||
5 | the State of Illinois.
| ||||||
6 | (27) Beginning January 1, 2008, tangible personal property | ||||||
7 | used in the construction or maintenance of a community water | ||||||
8 | supply, as defined under Section 3.145 of the Environmental | ||||||
9 | Protection Act, that is operated by a not-for-profit | ||||||
10 | corporation that holds a valid water supply permit issued | ||||||
11 | under Title IV of the Environmental Protection Act. This | ||||||
12 | paragraph is exempt from the provisions of Section 3-55.
| ||||||
13 | (28) Tangible personal property sold to a | ||||||
14 | public-facilities corporation, as described in Section | ||||||
15 | 11-65-10 of the Illinois Municipal Code, for purposes of | ||||||
16 | constructing or furnishing a municipal convention hall, but | ||||||
17 | only if the legal title to the municipal convention hall is | ||||||
18 | transferred to the municipality without any further | ||||||
19 | consideration by or on behalf of the municipality at the time | ||||||
20 | of the completion of the municipal convention hall or upon the | ||||||
21 | retirement or redemption of any bonds or other debt | ||||||
22 | instruments issued by the public-facilities corporation in | ||||||
23 | connection with the development of the municipal convention | ||||||
24 | hall. This exemption includes existing public-facilities | ||||||
25 | corporations as provided in Section 11-65-25 of the Illinois | ||||||
26 | Municipal Code. This paragraph is exempt from the provisions |
| |||||||
| |||||||
1 | of Section 3-55. | ||||||
2 | (29) Beginning January 1, 2010 and continuing through | ||||||
3 | December 31, 2024, materials, parts, equipment, components, | ||||||
4 | and furnishings incorporated into or upon an aircraft as part | ||||||
5 | of the modification, refurbishment, completion, replacement, | ||||||
6 | repair, or maintenance of the aircraft. This exemption | ||||||
7 | includes consumable supplies used in the modification, | ||||||
8 | refurbishment, completion, replacement, repair, and | ||||||
9 | maintenance of aircraft, but excludes any materials, parts, | ||||||
10 | equipment, components, and consumable supplies used in the | ||||||
11 | modification, replacement, repair, and maintenance of aircraft | ||||||
12 | engines or power plants, whether such engines or power plants | ||||||
13 | are installed or uninstalled upon any such aircraft. | ||||||
14 | "Consumable supplies" include, but are not limited to, | ||||||
15 | adhesive, tape, sandpaper, general purpose lubricants, | ||||||
16 | cleaning solution, latex gloves, and protective films. This | ||||||
17 | exemption applies only to the transfer of qualifying tangible | ||||||
18 | personal property incident to the modification, refurbishment, | ||||||
19 | completion, replacement, repair, or maintenance of an aircraft | ||||||
20 | by persons who (i) hold an Air Agency Certificate and are | ||||||
21 | empowered to operate an approved repair station by the Federal | ||||||
22 | Aviation Administration, (ii) have a Class IV Rating, and | ||||||
23 | (iii) conduct operations in accordance with Part 145 of the | ||||||
24 | Federal Aviation Regulations. The exemption does not include | ||||||
25 | aircraft operated by a commercial air carrier providing | ||||||
26 | scheduled passenger air service pursuant to authority issued |
| |||||||
| |||||||
1 | under Part 121 or Part 129 of the Federal Aviation | ||||||
2 | Regulations. The changes made to this paragraph (29) by Public | ||||||
3 | Act 98-534 are declarative of existing law. It is the intent of | ||||||
4 | the General Assembly that the exemption under this paragraph | ||||||
5 | (29) applies continuously from January 1, 2010 through | ||||||
6 | December 31, 2024; however, no claim for credit or refund is | ||||||
7 | allowed for taxes paid as a result of the disallowance of this | ||||||
8 | exemption on or after January 1, 2015 and prior to the | ||||||
9 | effective date of this amendatory Act of the 101st General | ||||||
10 | Assembly. | ||||||
11 | (30) Beginning January 1, 2017 and through December 31, | ||||||
12 | 2026 , menstrual pads, tampons, and menstrual cups. | ||||||
13 | (31) Tangible personal property transferred to a purchaser | ||||||
14 | who is exempt from tax by operation of federal law. This | ||||||
15 | paragraph is exempt from the provisions of Section 3-55. | ||||||
16 | (32) Qualified tangible personal property used in the | ||||||
17 | construction or operation of a data center that has been | ||||||
18 | granted a certificate of exemption by the Department of | ||||||
19 | Commerce and Economic Opportunity, whether that tangible | ||||||
20 | personal property is purchased by the owner, operator, or | ||||||
21 | tenant of the data center or by a contractor or subcontractor | ||||||
22 | of the owner, operator, or tenant. Data centers that would | ||||||
23 | have qualified for a certificate of exemption prior to January | ||||||
24 | 1, 2020 had this amendatory Act of the 101st General Assembly | ||||||
25 | been in effect, may apply for and obtain an exemption for | ||||||
26 | subsequent purchases of computer equipment or enabling |
| |||||||
| |||||||
1 | software purchased or leased to upgrade, supplement, or | ||||||
2 | replace computer equipment or enabling software purchased or | ||||||
3 | leased in the original investment that would have qualified. | ||||||
4 | The Department of Commerce and Economic Opportunity shall | ||||||
5 | grant a certificate of exemption under this item (32) to | ||||||
6 | qualified data centers as defined by Section 605-1025 of the | ||||||
7 | Department of Commerce and Economic Opportunity Law of the
| ||||||
8 | Civil Administrative Code of Illinois. | ||||||
9 | For the purposes of this item (32): | ||||||
10 | "Data center" means a building or a series of | ||||||
11 | buildings rehabilitated or constructed to house working | ||||||
12 | servers in one physical location or multiple sites within | ||||||
13 | the State of Illinois. | ||||||
14 | "Qualified tangible personal property" means: | ||||||
15 | electrical systems and equipment; climate control and | ||||||
16 | chilling equipment and systems; mechanical systems and | ||||||
17 | equipment; monitoring and secure systems; emergency | ||||||
18 | generators; hardware; computers; servers; data storage | ||||||
19 | devices; network connectivity equipment; racks; cabinets; | ||||||
20 | telecommunications cabling infrastructure; raised floor | ||||||
21 | systems; peripheral components or systems; software; | ||||||
22 | mechanical, electrical, or plumbing systems; battery | ||||||
23 | systems; cooling systems and towers; temperature control | ||||||
24 | systems; other cabling; and other data center | ||||||
25 | infrastructure equipment and systems necessary to operate | ||||||
26 | qualified tangible personal property, including fixtures; |
| |||||||
| |||||||
1 | and component parts of any of the foregoing, including | ||||||
2 | installation, maintenance, repair, refurbishment, and | ||||||
3 | replacement of qualified tangible personal property to | ||||||
4 | generate, transform, transmit, distribute, or manage | ||||||
5 | electricity necessary to operate qualified tangible | ||||||
6 | personal property; and all other tangible personal | ||||||
7 | property that is essential to the operations of a computer | ||||||
8 | data center. The term "qualified tangible personal | ||||||
9 | property" also includes building materials physically | ||||||
10 | incorporated in to the qualifying data center. To document | ||||||
11 | the exemption allowed under this Section, the retailer | ||||||
12 | must obtain from the purchaser a copy of the certificate | ||||||
13 | of eligibility issued by the Department of Commerce and | ||||||
14 | Economic Opportunity. | ||||||
15 | This item (32) is exempt from the provisions of Section | ||||||
16 | 3-55. | ||||||
17 | (Source: P.A. 100-22, eff. 7-6-17; 100-594, eff. 6-29-18; | ||||||
18 | 100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, eff. | ||||||
19 | 7-12-19; 101-629, eff. 2-5-20.)
| ||||||
20 | (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
| ||||||
21 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||
22 | Section,
the tax imposed by this Act is at the rate of 6.25% of | ||||||
23 | the "selling price",
as defined in Section 2 of the Service Use | ||||||
24 | Tax Act, of the tangible
personal property. For the purpose of | ||||||
25 | computing this tax, in no event
shall the "selling price" be |
| |||||||
| |||||||
1 | less than the cost price to the serviceman of
the tangible | ||||||
2 | personal property transferred. The selling price of each item
| ||||||
3 | of tangible personal property transferred as an incident of a | ||||||
4 | sale of
service may be shown as a distinct and separate item on | ||||||
5 | the serviceman's
billing to the service customer. If the | ||||||
6 | selling price is not so shown, the
selling price of the | ||||||
7 | tangible personal property is deemed to be 50% of the
| ||||||
8 | serviceman's entire billing to the service customer. When, | ||||||
9 | however, a
serviceman contracts to design, develop, and | ||||||
10 | produce special order machinery or
equipment, the tax imposed | ||||||
11 | by this Act shall be based on the serviceman's
cost price of | ||||||
12 | the tangible personal property transferred incident to the
| ||||||
13 | completion of the contract.
| ||||||
14 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
15 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
16 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
17 | the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
| ||||||
18 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
19 | tax imposed
by this Act shall apply to (i) 70% of the cost | ||||||
20 | price of property
transferred as
an incident to the sale of | ||||||
21 | service on or after January 1, 1990, and before
July 1, 2003, | ||||||
22 | (ii) 80% of the selling price of property transferred as an
| ||||||
23 | incident to the sale of service on or after July
1, 2003 and on | ||||||
24 | or before July 1, 2017, and (iii) 100%
of
the cost price
| ||||||
25 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
26 | sales of gasohol, as
defined in
the Use Tax Act, is imposed at |
| |||||||
| |||||||
1 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
2 | 100% of the proceeds of sales of gasohol
made during that time.
| ||||||
3 | With respect to majority blended ethanol fuel, as defined | ||||||
4 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
5 | to the selling price of property transferred
as an incident to | ||||||
6 | the sale of service on or after July 1, 2003 and on or before
| ||||||
7 | December 31, 2023 but applies to 100% of the selling price | ||||||
8 | thereafter.
| ||||||
9 | With respect to biodiesel blends, as defined in the Use | ||||||
10 | Tax Act, with no less
than 1% and no
more than 10% biodiesel, | ||||||
11 | the tax imposed by this Act
applies to (i) 80% of the selling | ||||||
12 | price of property transferred as an incident
to the sale of | ||||||
13 | service on or after July 1, 2003 and on or before December 31, | ||||||
14 | 2018
and (ii) 100% of the proceeds of the selling price
| ||||||
15 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
16 | sales of biodiesel blends,
as
defined in the Use Tax Act, with | ||||||
17 | no less than 1% and no more than 10% biodiesel
is imposed at | ||||||
18 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
19 | 100% of the proceeds of sales of biodiesel
blends with no less | ||||||
20 | than 1% and no more than 10% biodiesel
made
during that time.
| ||||||
21 | With respect to 100% biodiesel, as defined in the Use Tax | ||||||
22 | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| ||||||
23 | more than 10% but no more than 99% biodiesel material, the tax | ||||||
24 | imposed by this
Act
does not apply to the proceeds of the | ||||||
25 | selling price of property transferred
as an incident to the | ||||||
26 | sale of service on or after July 1, 2003 and on or before
|
| |||||||
| |||||||
1 | December 31, 2023 but applies to 100% of the selling price | ||||||
2 | thereafter.
| ||||||
3 | At the election of any registered serviceman made for each | ||||||
4 | fiscal year,
sales of service in which the aggregate annual | ||||||
5 | cost price of tangible
personal property transferred as an | ||||||
6 | incident to the sales of service is
less than 35%, or 75% in | ||||||
7 | the case of servicemen transferring prescription
drugs or | ||||||
8 | servicemen engaged in graphic arts production, of the | ||||||
9 | aggregate
annual total gross receipts from all sales of | ||||||
10 | service, the tax imposed by
this Act shall be based on the | ||||||
11 | serviceman's cost price of the tangible
personal property | ||||||
12 | transferred incident to the sale of those services.
| ||||||
13 | The tax shall be imposed at the rate of 1% on food prepared | ||||||
14 | for
immediate consumption and transferred incident to a sale | ||||||
15 | of service subject
to this Act or the Service Occupation Tax | ||||||
16 | Act by an entity licensed under
the Hospital Licensing Act, | ||||||
17 | the Nursing Home Care Act, the Assisted Living and Shared | ||||||
18 | Housing Act, the ID/DD Community Care Act, the MC/DD Act, the | ||||||
19 | Specialized Mental Health Rehabilitation Act of 2013, or the
| ||||||
20 | Child Care Act of 1969 , or an entity that holds a permit issued | ||||||
21 | pursuant to the Life Care Facilities Act . The tax shall
also be | ||||||
22 | imposed at the rate of 1% on food for human consumption that is
| ||||||
23 | to be consumed off the
premises where it is sold (other than | ||||||
24 | alcoholic beverages, food consisting of or infused with adult | ||||||
25 | use cannabis, soft drinks, and
food that has been prepared for | ||||||
26 | immediate consumption and is not
otherwise included in this |
| |||||||
| |||||||
1 | paragraph) and prescription and
nonprescription medicines, | ||||||
2 | drugs, medical appliances, products classified as Class III | ||||||
3 | medical devices by the United States Food and Drug | ||||||
4 | Administration that are used for cancer treatment pursuant to | ||||||
5 | a prescription, as well as any accessories and components | ||||||
6 | related to those devices, modifications to a motor
vehicle for | ||||||
7 | the purpose of rendering it usable by a person with a | ||||||
8 | disability, and
insulin, blood sugar testing materials, | ||||||
9 | syringes, and needles used by human diabetics. For the | ||||||
10 | purposes of this Section, until September 1, 2009: the term | ||||||
11 | "soft drinks" means any
complete, finished, ready-to-use, | ||||||
12 | non-alcoholic drink, whether carbonated or
not, including but | ||||||
13 | not limited to soda water, cola, fruit juice, vegetable
juice, | ||||||
14 | carbonated water, and all other preparations commonly known as | ||||||
15 | soft
drinks of whatever kind or description that are contained | ||||||
16 | in any closed or
sealed can, carton, or container, regardless | ||||||
17 | of size; but "soft drinks" does not
include coffee, tea, | ||||||
18 | non-carbonated water, infant formula, milk or milk
products as | ||||||
19 | defined in the Grade A Pasteurized Milk and Milk Products Act, | ||||||
20 | or
drinks containing 50% or more natural fruit or vegetable | ||||||
21 | juice.
| ||||||
22 | Notwithstanding any other provisions of this
Act, | ||||||
23 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
24 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
25 | drinks" do not include beverages that contain milk or milk | ||||||
26 | products, soy, rice or similar milk substitutes, or greater |
| |||||||
| |||||||
1 | than 50% of vegetable or fruit juice by volume. | ||||||
2 | Until August 1, 2009, and notwithstanding any other | ||||||
3 | provisions of this Act, "food for human consumption
that is to | ||||||
4 | be consumed off the premises where it is sold" includes all | ||||||
5 | food
sold through a vending machine, except soft drinks and | ||||||
6 | food products that are
dispensed hot from a vending machine, | ||||||
7 | regardless of the location of the vending
machine. Beginning | ||||||
8 | August 1, 2009, and notwithstanding any other provisions of | ||||||
9 | this Act, "food for human consumption that is to be consumed | ||||||
10 | off the premises where it is sold" includes all food sold | ||||||
11 | through a vending machine, except soft drinks, candy, and food | ||||||
12 | products that are dispensed hot from a vending machine, | ||||||
13 | regardless of the location of the vending machine.
| ||||||
14 | Notwithstanding any other provisions of this
Act, | ||||||
15 | beginning September 1, 2009, "food for human consumption that | ||||||
16 | is to be consumed off the premises where
it is sold" does not | ||||||
17 | include candy. For purposes of this Section, "candy" means a | ||||||
18 | preparation of sugar, honey, or other natural or artificial | ||||||
19 | sweeteners in combination with chocolate, fruits, nuts or | ||||||
20 | other ingredients or flavorings in the form of bars, drops, or | ||||||
21 | pieces. "Candy" does not include any preparation that contains | ||||||
22 | flour or requires refrigeration. | ||||||
23 | Notwithstanding any other provisions of this
Act, | ||||||
24 | beginning September 1, 2009, "nonprescription medicines and | ||||||
25 | drugs" does not include grooming and hygiene products. For | ||||||
26 | purposes of this Section, "grooming and hygiene products" |
| |||||||
| |||||||
1 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
2 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
3 | lotions and screens, unless those products are available by | ||||||
4 | prescription only, regardless of whether the products meet the | ||||||
5 | definition of "over-the-counter-drugs". For the purposes of | ||||||
6 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
7 | use that contains a label that identifies the product as a drug | ||||||
8 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
9 | label includes: | ||||||
10 | (A) A "Drug Facts" panel; or | ||||||
11 | (B) A statement of the "active ingredient(s)" with a | ||||||
12 | list of those ingredients contained in the compound, | ||||||
13 | substance or preparation. | ||||||
14 | Beginning on January 1, 2014 (the effective date of Public | ||||||
15 | Act 98-122), "prescription and nonprescription medicines and | ||||||
16 | drugs" includes medical cannabis purchased from a registered | ||||||
17 | dispensing organization under the Compassionate Use of Medical | ||||||
18 | Cannabis Program Act. | ||||||
19 | As used in this Section, "adult use cannabis" means | ||||||
20 | cannabis subject to tax under the Cannabis Cultivation | ||||||
21 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
22 | and does not include cannabis subject to tax under the | ||||||
23 | Compassionate Use of Medical Cannabis Program Act. | ||||||
24 | (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; | ||||||
25 | 102-4, eff. 4-27-21.) |
| |||||||
| |||||||
1 | Section 30-30. The Retailers' Occupation Tax Act is | ||||||
2 | amended by changing Section 2-5 as follows:
| ||||||
3 | (35 ILCS 120/2-5)
| ||||||
4 | Sec. 2-5. Exemptions. Gross receipts from proceeds from | ||||||
5 | the sale of
the following tangible personal property are | ||||||
6 | exempt from the tax imposed
by this Act:
| ||||||
7 | (1) Farm chemicals.
| ||||||
8 | (2) Farm machinery and equipment, both new and used, | ||||||
9 | including that
manufactured on special order, certified by | ||||||
10 | the purchaser to be used
primarily for production | ||||||
11 | agriculture or State or federal agricultural
programs, | ||||||
12 | including individual replacement parts for the machinery | ||||||
13 | and
equipment, including machinery and equipment purchased | ||||||
14 | for lease,
and including implements of husbandry defined | ||||||
15 | in Section 1-130 of
the Illinois Vehicle Code, farm | ||||||
16 | machinery and agricultural chemical and
fertilizer | ||||||
17 | spreaders, and nurse wagons required to be registered
| ||||||
18 | under Section 3-809 of the Illinois Vehicle Code,
but
| ||||||
19 | excluding other motor vehicles required to be registered | ||||||
20 | under the Illinois
Vehicle Code.
Horticultural polyhouses | ||||||
21 | or hoop houses used for propagating, growing, or
| ||||||
22 | overwintering plants shall be considered farm machinery | ||||||
23 | and equipment under
this item (2).
Agricultural chemical | ||||||
24 | tender tanks and dry boxes shall include units sold
| ||||||
25 | separately from a motor vehicle required to be licensed |
| |||||||
| |||||||
1 | and units sold mounted
on a motor vehicle required to be | ||||||
2 | licensed, if the selling price of the tender
is separately | ||||||
3 | stated.
| ||||||
4 | Farm machinery and equipment shall include precision | ||||||
5 | farming equipment
that is
installed or purchased to be | ||||||
6 | installed on farm machinery and equipment
including, but | ||||||
7 | not limited to, tractors, harvesters, sprayers, planters,
| ||||||
8 | seeders, or spreaders.
Precision farming equipment | ||||||
9 | includes, but is not limited to,
soil testing sensors, | ||||||
10 | computers, monitors, software, global positioning
and | ||||||
11 | mapping systems, and other such equipment.
| ||||||
12 | Farm machinery and equipment also includes computers, | ||||||
13 | sensors, software, and
related equipment used primarily in | ||||||
14 | the
computer-assisted operation of production agriculture | ||||||
15 | facilities, equipment,
and activities such as, but
not | ||||||
16 | limited to,
the collection, monitoring, and correlation of
| ||||||
17 | animal and crop data for the purpose of
formulating animal | ||||||
18 | diets and agricultural chemicals. This item (2) is exempt
| ||||||
19 | from the provisions of
Section 2-70.
| ||||||
20 | (3) Until July 1, 2003, distillation machinery and | ||||||
21 | equipment, sold as a
unit or kit,
assembled or installed | ||||||
22 | by the retailer, certified by the user to be used
only for | ||||||
23 | the production of ethyl alcohol that will be used for | ||||||
24 | consumption
as motor fuel or as a component of motor fuel | ||||||
25 | for the personal use of the
user, and not subject to sale | ||||||
26 | or resale.
|
| |||||||
| |||||||
1 | (4) Until July 1, 2003 and beginning again September | ||||||
2 | 1, 2004 through August 30, 2014, graphic arts machinery | ||||||
3 | and equipment, including
repair and
replacement parts, | ||||||
4 | both new and used, and including that manufactured on
| ||||||
5 | special order or purchased for lease, certified by the | ||||||
6 | purchaser to be used
primarily for graphic arts | ||||||
7 | production.
Equipment includes chemicals or
chemicals | ||||||
8 | acting as catalysts but only if
the chemicals or chemicals | ||||||
9 | acting as catalysts effect a direct and immediate
change | ||||||
10 | upon a
graphic arts product. Beginning on July 1, 2017, | ||||||
11 | graphic arts machinery and equipment is included in the | ||||||
12 | manufacturing and assembling machinery and equipment | ||||||
13 | exemption under paragraph (14).
| ||||||
14 | (5) A motor vehicle that is used for automobile | ||||||
15 | renting, as defined in the Automobile Renting Occupation | ||||||
16 | and Use Tax Act. This paragraph is exempt from
the | ||||||
17 | provisions of Section 2-70.
| ||||||
18 | (6) Personal property sold by a teacher-sponsored | ||||||
19 | student organization
affiliated with an elementary or | ||||||
20 | secondary school located in Illinois.
| ||||||
21 | (7) Until July 1, 2003, proceeds of that portion of | ||||||
22 | the selling price of
a passenger car the
sale of which is | ||||||
23 | subject to the Replacement Vehicle Tax.
| ||||||
24 | (8) Personal property sold to an Illinois county fair | ||||||
25 | association for
use in conducting, operating, or promoting | ||||||
26 | the county fair.
|
| |||||||
| |||||||
1 | (9) Personal property sold to a not-for-profit arts
or | ||||||
2 | cultural organization that establishes, by proof required | ||||||
3 | by the Department
by
rule, that it has received an | ||||||
4 | exemption under Section 501(c)(3) of the
Internal Revenue | ||||||
5 | Code and that is organized and operated primarily for the
| ||||||
6 | presentation
or support of arts or cultural programming, | ||||||
7 | activities, or services. These
organizations include, but | ||||||
8 | are not limited to, music and dramatic arts
organizations | ||||||
9 | such as symphony orchestras and theatrical groups, arts | ||||||
10 | and
cultural service organizations, local arts councils, | ||||||
11 | visual arts organizations,
and media arts organizations.
| ||||||
12 | On and after July 1, 2001 (the effective date of Public Act | ||||||
13 | 92-35), however, an entity otherwise eligible for this | ||||||
14 | exemption shall not
make tax-free purchases unless it has | ||||||
15 | an active identification number issued by
the Department.
| ||||||
16 | (10) Personal property sold by a corporation, society, | ||||||
17 | association,
foundation, institution, or organization, | ||||||
18 | other than a limited liability
company, that is organized | ||||||
19 | and operated as a not-for-profit service enterprise
for | ||||||
20 | the benefit of persons 65 years of age or older if the | ||||||
21 | personal property
was not purchased by the enterprise for | ||||||
22 | the purpose of resale by the
enterprise.
| ||||||
23 | (11) Personal property sold to a governmental body, to | ||||||
24 | a corporation,
society, association, foundation, or | ||||||
25 | institution organized and operated
exclusively for | ||||||
26 | charitable, religious, or educational purposes, or to a
|
| |||||||
| |||||||
1 | not-for-profit corporation, society, association, | ||||||
2 | foundation, institution,
or organization that has no | ||||||
3 | compensated officers or employees and that is
organized | ||||||
4 | and operated primarily for the recreation of persons 55 | ||||||
5 | years of
age or older. A limited liability company may | ||||||
6 | qualify for the exemption under
this paragraph only if the | ||||||
7 | limited liability company is organized and operated
| ||||||
8 | exclusively for educational purposes. On and after July 1, | ||||||
9 | 1987, however, no
entity otherwise eligible for this | ||||||
10 | exemption shall make tax-free purchases
unless it has an | ||||||
11 | active identification number issued by the Department.
| ||||||
12 | (12) (Blank).
| ||||||
13 | (12-5) On and after July 1, 2003 and through June 30, | ||||||
14 | 2004, motor vehicles of the second division
with a gross | ||||||
15 | vehicle weight in excess of 8,000 pounds
that
are
subject | ||||||
16 | to the commercial distribution fee imposed under Section | ||||||
17 | 3-815.1 of
the Illinois
Vehicle Code. Beginning on July 1, | ||||||
18 | 2004 and through June 30, 2005, the use in this State of | ||||||
19 | motor vehicles of the second division: (i) with a gross | ||||||
20 | vehicle weight rating in excess of 8,000 pounds; (ii) that | ||||||
21 | are subject to the commercial distribution fee imposed | ||||||
22 | under Section 3-815.1 of the Illinois Vehicle Code; and | ||||||
23 | (iii) that are primarily used for commercial purposes. | ||||||
24 | Through June 30, 2005, this
exemption applies to repair | ||||||
25 | and replacement parts added
after the
initial purchase of | ||||||
26 | such a motor vehicle if that motor vehicle is used in a
|
| |||||||
| |||||||
1 | manner that
would qualify for the rolling stock exemption | ||||||
2 | otherwise provided for in this
Act. For purposes of this | ||||||
3 | paragraph, "used for commercial purposes" means the | ||||||
4 | transportation of persons or property in furtherance of | ||||||
5 | any commercial or industrial enterprise whether for-hire | ||||||
6 | or not.
| ||||||
7 | (13) Proceeds from sales to owners, lessors, or
| ||||||
8 | shippers of
tangible personal property that is utilized by | ||||||
9 | interstate carriers for
hire for use as rolling stock | ||||||
10 | moving in interstate commerce
and equipment operated by a | ||||||
11 | telecommunications provider, licensed as a
common carrier | ||||||
12 | by the Federal Communications Commission, which is
| ||||||
13 | permanently installed in or affixed to aircraft moving in | ||||||
14 | interstate commerce.
| ||||||
15 | (14) Machinery and equipment that will be used by the | ||||||
16 | purchaser, or a
lessee of the purchaser, primarily in the | ||||||
17 | process of manufacturing or
assembling tangible personal | ||||||
18 | property for wholesale or retail sale or
lease, whether | ||||||
19 | the sale or lease is made directly by the manufacturer or | ||||||
20 | by
some other person, whether the materials used in the | ||||||
21 | process are owned by
the manufacturer or some other | ||||||
22 | person, or whether the sale or lease is made
apart from or | ||||||
23 | as an incident to the seller's engaging in the service
| ||||||
24 | occupation of producing machines, tools, dies, jigs, | ||||||
25 | patterns, gauges, or
other similar items of no commercial | ||||||
26 | value on special order for a particular
purchaser. The |
| |||||||
| |||||||
1 | exemption provided by this paragraph (14) does not include | ||||||
2 | machinery and equipment used in (i) the generation of | ||||||
3 | electricity for wholesale or retail sale; (ii) the | ||||||
4 | generation or treatment of natural or artificial gas for | ||||||
5 | wholesale or retail sale that is delivered to customers | ||||||
6 | through pipes, pipelines, or mains; or (iii) the treatment | ||||||
7 | of water for wholesale or retail sale that is delivered to | ||||||
8 | customers through pipes, pipelines, or mains. The | ||||||
9 | provisions of Public Act 98-583 are declaratory of | ||||||
10 | existing law as to the meaning and scope of this | ||||||
11 | exemption. Beginning on July 1, 2017, the exemption | ||||||
12 | provided by this paragraph (14) includes, but is not | ||||||
13 | limited to, graphic arts machinery and equipment, as | ||||||
14 | defined in paragraph (4) of this Section.
| ||||||
15 | (15) Proceeds of mandatory service charges separately | ||||||
16 | stated on
customers' bills for purchase and consumption of | ||||||
17 | food and beverages, to the
extent that the proceeds of the | ||||||
18 | service charge are in fact turned over as
tips or as a | ||||||
19 | substitute for tips to the employees who participate | ||||||
20 | directly
in preparing, serving, hosting or cleaning up the | ||||||
21 | food or beverage function
with respect to which the | ||||||
22 | service charge is imposed.
| ||||||
23 | (16) Tangible personal property sold to a purchaser if | ||||||
24 | the purchaser is exempt from use tax by operation of | ||||||
25 | federal law. This paragraph is exempt from the provisions | ||||||
26 | of Section 2-70.
|
| |||||||
| |||||||
1 | (17) Tangible personal property sold to a common | ||||||
2 | carrier by rail or
motor that
receives the physical | ||||||
3 | possession of the property in Illinois and that
transports | ||||||
4 | the property, or shares with another common carrier in the
| ||||||
5 | transportation of the property, out of Illinois on a | ||||||
6 | standard uniform bill
of lading showing the seller of the | ||||||
7 | property as the shipper or consignor of
the property to a | ||||||
8 | destination outside Illinois, for use outside Illinois.
| ||||||
9 | (18) Legal tender, currency, medallions, or gold or | ||||||
10 | silver coinage
issued by the State of Illinois, the | ||||||
11 | government of the United States of
America, or the | ||||||
12 | government of any foreign country, and bullion.
| ||||||
13 | (19) Until July 1, 2003, oil field exploration, | ||||||
14 | drilling, and production
equipment, including
(i) rigs and | ||||||
15 | parts of rigs, rotary rigs, cable tool
rigs, and workover | ||||||
16 | rigs, (ii) pipe and tubular goods, including casing and
| ||||||
17 | drill strings, (iii) pumps and pump-jack units, (iv) | ||||||
18 | storage tanks and flow
lines, (v) any individual | ||||||
19 | replacement part for oil field exploration,
drilling, and | ||||||
20 | production equipment, and (vi) machinery and equipment | ||||||
21 | purchased
for lease; but
excluding motor vehicles required | ||||||
22 | to be registered under the Illinois
Vehicle Code.
| ||||||
23 | (20) Photoprocessing machinery and equipment, | ||||||
24 | including repair and
replacement parts, both new and used, | ||||||
25 | including that manufactured on
special order, certified by | ||||||
26 | the purchaser to be used primarily for
photoprocessing, |
| |||||||
| |||||||
1 | and including photoprocessing machinery and equipment
| ||||||
2 | purchased for lease.
| ||||||
3 | (21) Until July 1, 2023, coal and aggregate | ||||||
4 | exploration, mining, off-highway hauling,
processing,
| ||||||
5 | maintenance, and reclamation equipment, including
| ||||||
6 | replacement parts and equipment, and including
equipment | ||||||
7 | purchased for lease, but excluding motor vehicles required | ||||||
8 | to be
registered under the Illinois Vehicle Code. The | ||||||
9 | changes made to this Section by Public Act 97-767 apply on | ||||||
10 | and after July 1, 2003, but no claim for credit or refund | ||||||
11 | is allowed on or after August 16, 2013 (the effective date | ||||||
12 | of Public Act 98-456)
for such taxes paid during the | ||||||
13 | period beginning July 1, 2003 and ending on August 16, | ||||||
14 | 2013 (the effective date of Public Act 98-456).
| ||||||
15 | (22) Until June 30, 2013, fuel and petroleum products | ||||||
16 | sold to or used by an air carrier,
certified by the carrier | ||||||
17 | to be used for consumption, shipment, or storage
in the | ||||||
18 | conduct of its business as an air common carrier, for a | ||||||
19 | flight
destined for or returning from a location or | ||||||
20 | locations
outside the United States without regard to | ||||||
21 | previous or subsequent domestic
stopovers.
| ||||||
22 | Beginning July 1, 2013, fuel and petroleum products | ||||||
23 | sold to or used by an air carrier, certified by the carrier | ||||||
24 | to be used for consumption, shipment, or storage in the | ||||||
25 | conduct of its business as an air common carrier, for a | ||||||
26 | flight that (i) is engaged in foreign trade or is engaged |
| |||||||
| |||||||
1 | in trade between the United States and any of its | ||||||
2 | possessions and (ii) transports at least one individual or | ||||||
3 | package for hire from the city of origination to the city | ||||||
4 | of final destination on the same aircraft, without regard | ||||||
5 | to a change in the flight number of that aircraft. | ||||||
6 | (23) A transaction in which the purchase order is | ||||||
7 | received by a florist
who is located outside Illinois, but | ||||||
8 | who has a florist located in Illinois
deliver the property | ||||||
9 | to the purchaser or the purchaser's donee in Illinois.
| ||||||
10 | (24) Fuel consumed or used in the operation of ships, | ||||||
11 | barges, or vessels
that are used primarily in or for the | ||||||
12 | transportation of property or the
conveyance of persons | ||||||
13 | for hire on rivers bordering on this State if the
fuel is | ||||||
14 | delivered by the seller to the purchaser's barge, ship, or | ||||||
15 | vessel
while it is afloat upon that bordering river.
| ||||||
16 | (25) Except as provided in item (25-5) of this | ||||||
17 | Section, a
motor vehicle sold in this State to a | ||||||
18 | nonresident even though the
motor vehicle is delivered to | ||||||
19 | the nonresident in this State, if the motor
vehicle is not | ||||||
20 | to be titled in this State, and if a drive-away permit
is | ||||||
21 | issued to the motor vehicle as provided in Section 3-603 | ||||||
22 | of the Illinois
Vehicle Code or if the nonresident | ||||||
23 | purchaser has vehicle registration
plates to transfer to | ||||||
24 | the motor vehicle upon returning to his or her home
state. | ||||||
25 | The issuance of the drive-away permit or having
the
| ||||||
26 | out-of-state registration plates to be transferred is |
| |||||||
| |||||||
1 | prima facie evidence
that the motor vehicle will not be | ||||||
2 | titled in this State.
| ||||||
3 | (25-5) The exemption under item (25) does not apply if | ||||||
4 | the state in which the motor vehicle will be titled does | ||||||
5 | not allow a reciprocal exemption for a motor vehicle sold | ||||||
6 | and delivered in that state to an Illinois resident but | ||||||
7 | titled in Illinois. The tax collected under this Act on | ||||||
8 | the sale of a motor vehicle in this State to a resident of | ||||||
9 | another state that does not allow a reciprocal exemption | ||||||
10 | shall be imposed at a rate equal to the state's rate of tax | ||||||
11 | on taxable property in the state in which the purchaser is | ||||||
12 | a resident, except that the tax shall not exceed the tax | ||||||
13 | that would otherwise be imposed under this Act. At the | ||||||
14 | time of the sale, the purchaser shall execute a statement, | ||||||
15 | signed under penalty of perjury, of his or her intent to | ||||||
16 | title the vehicle in the state in which the purchaser is a | ||||||
17 | resident within 30 days after the sale and of the fact of | ||||||
18 | the payment to the State of Illinois of tax in an amount | ||||||
19 | equivalent to the state's rate of tax on taxable property | ||||||
20 | in his or her state of residence and shall submit the | ||||||
21 | statement to the appropriate tax collection agency in his | ||||||
22 | or her state of residence. In addition, the retailer must | ||||||
23 | retain a signed copy of the statement in his or her | ||||||
24 | records. Nothing in this item shall be construed to | ||||||
25 | require the removal of the vehicle from this state | ||||||
26 | following the filing of an intent to title the vehicle in |
| |||||||
| |||||||
1 | the purchaser's state of residence if the purchaser titles | ||||||
2 | the vehicle in his or her state of residence within 30 days | ||||||
3 | after the date of sale. The tax collected under this Act in | ||||||
4 | accordance with this item (25-5) shall be proportionately | ||||||
5 | distributed as if the tax were collected at the 6.25% | ||||||
6 | general rate imposed under this Act.
| ||||||
7 | (25-7) Beginning on July 1, 2007, no tax is imposed | ||||||
8 | under this Act on the sale of an aircraft, as defined in | ||||||
9 | Section 3 of the Illinois Aeronautics Act, if all of the | ||||||
10 | following conditions are met: | ||||||
11 | (1) the aircraft leaves this State within 15 days | ||||||
12 | after the later of either the issuance of the final | ||||||
13 | billing for the sale of the aircraft, or the | ||||||
14 | authorized approval for return to service, completion | ||||||
15 | of the maintenance record entry, and completion of the | ||||||
16 | test flight and ground test for inspection, as | ||||||
17 | required by 14 C.F.R. 91.407; | ||||||
18 | (2) the aircraft is not based or registered in | ||||||
19 | this State after the sale of the aircraft; and | ||||||
20 | (3) the seller retains in his or her books and | ||||||
21 | records and provides to the Department a signed and | ||||||
22 | dated certification from the purchaser, on a form | ||||||
23 | prescribed by the Department, certifying that the | ||||||
24 | requirements of this item (25-7) are met. The | ||||||
25 | certificate must also include the name and address of | ||||||
26 | the purchaser, the address of the location where the |
| |||||||
| |||||||
1 | aircraft is to be titled or registered, the address of | ||||||
2 | the primary physical location of the aircraft, and | ||||||
3 | other information that the Department may reasonably | ||||||
4 | require. | ||||||
5 | For purposes of this item (25-7): | ||||||
6 | "Based in this State" means hangared, stored, or | ||||||
7 | otherwise used, excluding post-sale customizations as | ||||||
8 | defined in this Section, for 10 or more days in each | ||||||
9 | 12-month period immediately following the date of the sale | ||||||
10 | of the aircraft. | ||||||
11 | "Registered in this State" means an aircraft | ||||||
12 | registered with the Department of Transportation, | ||||||
13 | Aeronautics Division, or titled or registered with the | ||||||
14 | Federal Aviation Administration to an address located in | ||||||
15 | this State. | ||||||
16 | This paragraph (25-7) is exempt from the provisions
of
| ||||||
17 | Section 2-70.
| ||||||
18 | (26) Semen used for artificial insemination of | ||||||
19 | livestock for direct
agricultural production.
| ||||||
20 | (27) Horses, or interests in horses, registered with | ||||||
21 | and meeting the
requirements of any of the
Arabian Horse | ||||||
22 | Club Registry of America, Appaloosa Horse Club, American | ||||||
23 | Quarter
Horse Association, United States
Trotting | ||||||
24 | Association, or Jockey Club, as appropriate, used for
| ||||||
25 | purposes of breeding or racing for prizes. This item (27) | ||||||
26 | is exempt from the provisions of Section 2-70, and the |
| |||||||
| |||||||
1 | exemption provided for under this item (27) applies for | ||||||
2 | all periods beginning May 30, 1995, but no claim for | ||||||
3 | credit or refund is allowed on or after January 1, 2008 | ||||||
4 | (the effective date of Public Act 95-88)
for such taxes | ||||||
5 | paid during the period beginning May 30, 2000 and ending | ||||||
6 | on January 1, 2008 (the effective date of Public Act | ||||||
7 | 95-88).
| ||||||
8 | (28) Computers and communications equipment utilized | ||||||
9 | for any
hospital
purpose
and equipment used in the | ||||||
10 | diagnosis,
analysis, or treatment of hospital patients | ||||||
11 | sold to a lessor who leases the
equipment, under a lease of | ||||||
12 | one year or longer executed or in effect at the
time of the | ||||||
13 | purchase, to a
hospital
that has been issued an active tax | ||||||
14 | exemption identification number by the
Department under | ||||||
15 | Section 1g of this Act.
| ||||||
16 | (29) Personal property sold to a lessor who leases the
| ||||||
17 | property, under a
lease of one year or longer executed or | ||||||
18 | in effect at the time of the purchase,
to a governmental | ||||||
19 | body
that has been issued an active tax exemption | ||||||
20 | identification number by the
Department under Section 1g | ||||||
21 | of this Act.
| ||||||
22 | (30) Beginning with taxable years ending on or after | ||||||
23 | December
31, 1995
and
ending with taxable years ending on | ||||||
24 | or before December 31, 2004,
personal property that is
| ||||||
25 | donated for disaster relief to be used in a State or | ||||||
26 | federally declared
disaster area in Illinois or bordering |
| |||||||
| |||||||
1 | Illinois by a manufacturer or retailer
that is registered | ||||||
2 | in this State to a corporation, society, association,
| ||||||
3 | foundation, or institution that has been issued a sales | ||||||
4 | tax exemption
identification number by the Department that | ||||||
5 | assists victims of the disaster
who reside within the | ||||||
6 | declared disaster area.
| ||||||
7 | (31) Beginning with taxable years ending on or after | ||||||
8 | December
31, 1995 and
ending with taxable years ending on | ||||||
9 | or before December 31, 2004, personal
property that is | ||||||
10 | used in the performance of infrastructure repairs in this
| ||||||
11 | State, including but not limited to municipal roads and | ||||||
12 | streets, access roads,
bridges, sidewalks, waste disposal | ||||||
13 | systems, water and sewer line extensions,
water | ||||||
14 | distribution and purification facilities, storm water | ||||||
15 | drainage and
retention facilities, and sewage treatment | ||||||
16 | facilities, resulting from a State
or federally declared | ||||||
17 | disaster in Illinois or bordering Illinois when such
| ||||||
18 | repairs are initiated on facilities located in the | ||||||
19 | declared disaster area
within 6 months after the disaster.
| ||||||
20 | (32) Beginning July 1, 1999, game or game birds sold | ||||||
21 | at a "game breeding
and
hunting preserve area" as that | ||||||
22 | term is used
in the
Wildlife Code. This paragraph is | ||||||
23 | exempt from the provisions
of
Section 2-70.
| ||||||
24 | (33) A motor vehicle, as that term is defined in | ||||||
25 | Section 1-146
of the
Illinois Vehicle Code, that is | ||||||
26 | donated to a corporation, limited liability
company, |
| |||||||
| |||||||
1 | society, association, foundation, or institution that is | ||||||
2 | determined by
the Department to be organized and operated | ||||||
3 | exclusively for educational
purposes. For purposes of this | ||||||
4 | exemption, "a corporation, limited liability
company, | ||||||
5 | society, association, foundation, or institution organized | ||||||
6 | and
operated
exclusively for educational purposes" means | ||||||
7 | all tax-supported public schools,
private schools that | ||||||
8 | offer systematic instruction in useful branches of
| ||||||
9 | learning by methods common to public schools and that | ||||||
10 | compare favorably in
their scope and intensity with the | ||||||
11 | course of study presented in tax-supported
schools, and | ||||||
12 | vocational or technical schools or institutes organized | ||||||
13 | and
operated exclusively to provide a course of study of | ||||||
14 | not less than 6 weeks
duration and designed to prepare | ||||||
15 | individuals to follow a trade or to pursue a
manual, | ||||||
16 | technical, mechanical, industrial, business, or commercial
| ||||||
17 | occupation.
| ||||||
18 | (34) Beginning January 1, 2000, personal property, | ||||||
19 | including food, purchased
through fundraising events for | ||||||
20 | the benefit of a public or private elementary or
secondary | ||||||
21 | school, a group of those schools, or one or more school | ||||||
22 | districts if
the events are sponsored by an entity | ||||||
23 | recognized by the school district that
consists primarily | ||||||
24 | of volunteers and includes parents and teachers of the
| ||||||
25 | school children. This paragraph does not apply to | ||||||
26 | fundraising events (i) for
the benefit of private home |
| |||||||
| |||||||
1 | instruction or (ii) for which the fundraising
entity | ||||||
2 | purchases the personal property sold at the events from | ||||||
3 | another
individual or entity that sold the property for | ||||||
4 | the purpose of resale by the
fundraising entity and that | ||||||
5 | profits from the sale to the fundraising entity.
This | ||||||
6 | paragraph is exempt from the provisions of Section 2-70.
| ||||||
7 | (35) Beginning January 1, 2000 and through December | ||||||
8 | 31, 2001, new or used
automatic vending machines that | ||||||
9 | prepare and serve hot food and beverages,
including | ||||||
10 | coffee, soup, and other items, and replacement parts for | ||||||
11 | these
machines. Beginning January 1, 2002 and through June | ||||||
12 | 30, 2003, machines
and parts for machines used in
| ||||||
13 | commercial, coin-operated amusement and vending business | ||||||
14 | if a use or occupation
tax is paid on the gross receipts | ||||||
15 | derived from the use of the commercial,
coin-operated | ||||||
16 | amusement and vending machines. This paragraph is exempt | ||||||
17 | from
the provisions of Section 2-70.
| ||||||
18 | (35-5) Beginning August 23, 2001 and through June 30, | ||||||
19 | 2016, food for human consumption that is to be consumed | ||||||
20 | off
the premises where it is sold (other than alcoholic | ||||||
21 | beverages, soft drinks,
and food that has been prepared | ||||||
22 | for immediate consumption) and prescription
and | ||||||
23 | nonprescription medicines, drugs, medical appliances, and | ||||||
24 | insulin, urine
testing materials, syringes, and needles | ||||||
25 | used by diabetics, for human use, when
purchased for use | ||||||
26 | by a person receiving medical assistance under Article V |
| |||||||
| |||||||
1 | of
the Illinois Public Aid Code who resides in a licensed | ||||||
2 | long-term care facility,
as defined in the Nursing Home | ||||||
3 | Care Act, or a licensed facility as defined in the ID/DD | ||||||
4 | Community Care Act, the MC/DD Act, or the Specialized | ||||||
5 | Mental Health Rehabilitation Act of 2013.
| ||||||
6 | (36) Beginning August 2, 2001, computers and | ||||||
7 | communications equipment
utilized for any hospital purpose | ||||||
8 | and equipment used in the diagnosis,
analysis, or | ||||||
9 | treatment of hospital patients sold to a lessor who leases | ||||||
10 | the
equipment, under a lease of one year or longer | ||||||
11 | executed or in effect at the
time of the purchase, to a | ||||||
12 | hospital that has been issued an active tax
exemption | ||||||
13 | identification number by the Department under Section 1g | ||||||
14 | of this Act.
This paragraph is exempt from the provisions | ||||||
15 | of Section 2-70.
| ||||||
16 | (37) Beginning August 2, 2001, personal property sold | ||||||
17 | to a lessor who
leases the property, under a lease of one | ||||||
18 | year or longer executed or in effect
at the time of the | ||||||
19 | purchase, to a governmental body that has been issued an
| ||||||
20 | active tax exemption identification number by the | ||||||
21 | Department under Section 1g
of this Act. This paragraph is | ||||||
22 | exempt from the provisions of Section 2-70.
| ||||||
23 | (38) Beginning on January 1, 2002 and through June 30, | ||||||
24 | 2016, tangible personal property purchased
from an | ||||||
25 | Illinois retailer by a taxpayer engaged in centralized | ||||||
26 | purchasing
activities in Illinois who will, upon receipt |
| |||||||
| |||||||
1 | of the property in Illinois,
temporarily store the | ||||||
2 | property in Illinois (i) for the purpose of subsequently
| ||||||
3 | transporting it outside this State for use or consumption | ||||||
4 | thereafter solely
outside this State or (ii) for the | ||||||
5 | purpose of being processed, fabricated, or
manufactured | ||||||
6 | into, attached to, or incorporated into other tangible | ||||||
7 | personal
property to be transported outside this State and | ||||||
8 | thereafter used or consumed
solely outside this State. The | ||||||
9 | Director of Revenue shall, pursuant to rules
adopted in | ||||||
10 | accordance with the Illinois Administrative Procedure Act, | ||||||
11 | issue a
permit to any taxpayer in good standing with the | ||||||
12 | Department who is eligible for
the exemption under this | ||||||
13 | paragraph (38). The permit issued under
this paragraph | ||||||
14 | (38) shall authorize the holder, to the extent and
in the | ||||||
15 | manner specified in the rules adopted under this Act, to | ||||||
16 | purchase
tangible personal property from a retailer exempt | ||||||
17 | from the taxes imposed by
this Act. Taxpayers shall | ||||||
18 | maintain all necessary books and records to
substantiate | ||||||
19 | the use and consumption of all such tangible personal | ||||||
20 | property
outside of the State of Illinois.
| ||||||
21 | (39) Beginning January 1, 2008, tangible personal | ||||||
22 | property used in the construction or maintenance of a | ||||||
23 | community water supply, as defined under Section 3.145 of | ||||||
24 | the Environmental Protection Act, that is operated by a | ||||||
25 | not-for-profit corporation that holds a valid water supply | ||||||
26 | permit issued under Title IV of the Environmental |
| |||||||
| |||||||
1 | Protection Act. This paragraph is exempt from the | ||||||
2 | provisions of Section 2-70.
| ||||||
3 | (40) Beginning January 1, 2010 and continuing through | ||||||
4 | December 31, 2024, materials, parts, equipment, | ||||||
5 | components, and furnishings incorporated into or upon an | ||||||
6 | aircraft as part of the modification, refurbishment, | ||||||
7 | completion, replacement, repair, or maintenance of the | ||||||
8 | aircraft. This exemption includes consumable supplies used | ||||||
9 | in the modification, refurbishment, completion, | ||||||
10 | replacement, repair, and maintenance of aircraft, but | ||||||
11 | excludes any materials, parts, equipment, components, and | ||||||
12 | consumable supplies used in the modification, replacement, | ||||||
13 | repair, and maintenance of aircraft engines or power | ||||||
14 | plants, whether such engines or power plants are installed | ||||||
15 | or uninstalled upon any such aircraft. "Consumable | ||||||
16 | supplies" include, but are not limited to, adhesive, tape, | ||||||
17 | sandpaper, general purpose lubricants, cleaning solution, | ||||||
18 | latex gloves, and protective films. This exemption applies | ||||||
19 | only to the sale of qualifying tangible personal property | ||||||
20 | to persons who modify, refurbish, complete, replace, or | ||||||
21 | maintain an aircraft and who (i) hold an Air Agency | ||||||
22 | Certificate and are empowered to operate an approved | ||||||
23 | repair station by the Federal Aviation Administration, | ||||||
24 | (ii) have a Class IV Rating, and (iii) conduct operations | ||||||
25 | in accordance with Part 145 of the Federal Aviation | ||||||
26 | Regulations. The exemption does not include aircraft |
| |||||||
| |||||||
1 | operated by a commercial air carrier providing scheduled | ||||||
2 | passenger air service pursuant to authority issued under | ||||||
3 | Part 121 or Part 129 of the Federal Aviation Regulations. | ||||||
4 | The changes made to this paragraph (40) by Public Act | ||||||
5 | 98-534 are declarative of existing law. It is the intent | ||||||
6 | of the General Assembly that the exemption under this | ||||||
7 | paragraph (40) applies continuously from January 1, 2010 | ||||||
8 | through December 31, 2024; however, no claim for credit or | ||||||
9 | refund is allowed for taxes paid as a result of the | ||||||
10 | disallowance of this exemption on or after January 1, 2015 | ||||||
11 | and prior to the effective date of this amendatory Act of | ||||||
12 | the 101st General Assembly. | ||||||
13 | (41) Tangible personal property sold to a | ||||||
14 | public-facilities corporation, as described in Section | ||||||
15 | 11-65-10 of the Illinois Municipal Code, for purposes of | ||||||
16 | constructing or furnishing a municipal convention hall, | ||||||
17 | but only if the legal title to the municipal convention | ||||||
18 | hall is transferred to the municipality without any | ||||||
19 | further consideration by or on behalf of the municipality | ||||||
20 | at the time of the completion of the municipal convention | ||||||
21 | hall or upon the retirement or redemption of any bonds or | ||||||
22 | other debt instruments issued by the public-facilities | ||||||
23 | corporation in connection with the development of the | ||||||
24 | municipal convention hall. This exemption includes | ||||||
25 | existing public-facilities corporations as provided in | ||||||
26 | Section 11-65-25 of the Illinois Municipal Code. This |
| |||||||
| |||||||
1 | paragraph is exempt from the provisions of Section 2-70. | ||||||
2 | (42) Beginning January 1, 2017 and through December | ||||||
3 | 31, 2026 , menstrual pads, tampons, and menstrual cups. | ||||||
4 | (43) Merchandise that is subject to the Rental | ||||||
5 | Purchase Agreement Occupation and Use Tax. The purchaser | ||||||
6 | must certify that the item is purchased to be rented | ||||||
7 | subject to a rental purchase agreement, as defined in the | ||||||
8 | Rental Purchase Agreement Act, and provide proof of | ||||||
9 | registration under the Rental Purchase Agreement | ||||||
10 | Occupation and Use Tax Act. This paragraph is exempt from | ||||||
11 | the provisions of Section 2-70. | ||||||
12 | (44) Qualified tangible personal property used in the | ||||||
13 | construction or operation of a data center that has been | ||||||
14 | granted a certificate of exemption by the Department of | ||||||
15 | Commerce and Economic Opportunity, whether that tangible | ||||||
16 | personal property is purchased by the owner, operator, or | ||||||
17 | tenant of the data center or by a contractor or | ||||||
18 | subcontractor of the owner, operator, or tenant. Data | ||||||
19 | centers that would have qualified for a certificate of | ||||||
20 | exemption prior to January 1, 2020 had this amendatory Act | ||||||
21 | of the 101st General Assembly been in effect, may apply | ||||||
22 | for and obtain an exemption for subsequent purchases of | ||||||
23 | computer equipment or enabling software purchased or | ||||||
24 | leased to upgrade, supplement, or replace computer | ||||||
25 | equipment or enabling software purchased or leased in the | ||||||
26 | original investment that would have qualified. |
| |||||||
| |||||||
1 | The Department of Commerce and Economic Opportunity | ||||||
2 | shall grant a certificate of exemption under this item | ||||||
3 | (44) to qualified data centers as defined by Section | ||||||
4 | 605-1025 of the Department of Commerce and Economic | ||||||
5 | Opportunity Law of the
Civil Administrative Code of | ||||||
6 | Illinois. | ||||||
7 | For the purposes of this item (44): | ||||||
8 | "Data center" means a building or a series of | ||||||
9 | buildings rehabilitated or constructed to house | ||||||
10 | working servers in one physical location or multiple | ||||||
11 | sites within the State of Illinois. | ||||||
12 | "Qualified tangible personal property" means: | ||||||
13 | electrical systems and equipment; climate control and | ||||||
14 | chilling equipment and systems; mechanical systems and | ||||||
15 | equipment; monitoring and secure systems; emergency | ||||||
16 | generators; hardware; computers; servers; data storage | ||||||
17 | devices; network connectivity equipment; racks; | ||||||
18 | cabinets; telecommunications cabling infrastructure; | ||||||
19 | raised floor systems; peripheral components or | ||||||
20 | systems; software; mechanical, electrical, or plumbing | ||||||
21 | systems; battery systems; cooling systems and towers; | ||||||
22 | temperature control systems; other cabling; and other | ||||||
23 | data center infrastructure equipment and systems | ||||||
24 | necessary to operate qualified tangible personal | ||||||
25 | property, including fixtures; and component parts of | ||||||
26 | any of the foregoing, including installation, |
| |||||||
| |||||||
1 | maintenance, repair, refurbishment, and replacement of | ||||||
2 | qualified tangible personal property to generate, | ||||||
3 | transform, transmit, distribute, or manage electricity | ||||||
4 | necessary to operate qualified tangible personal | ||||||
5 | property; and all other tangible personal property | ||||||
6 | that is essential to the operations of a computer data | ||||||
7 | center. The term "qualified tangible personal | ||||||
8 | property" also includes building materials physically | ||||||
9 | incorporated in to the qualifying data center. To | ||||||
10 | document the exemption allowed under this Section, the | ||||||
11 | retailer must obtain from the purchaser a copy of the | ||||||
12 | certificate of eligibility issued by the Department of | ||||||
13 | Commerce and Economic Opportunity. | ||||||
14 | This item (44) is exempt from the provisions of | ||||||
15 | Section 2-70. | ||||||
16 | (Source: P.A. 100-22, eff. 7-6-17; 100-321, eff. 8-24-17; | ||||||
17 | 100-437, eff. 1-1-18; 100-594, eff. 6-29-18; 100-863, eff. | ||||||
18 | 8-14-18; 100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, | ||||||
19 | eff. 7-12-19; 101-629, eff. 2-5-20.)
| ||||||
20 | Section 30-35. The Property Tax Code is amended by | ||||||
21 | changing Section 10-390 and by adding Section 15-37 as | ||||||
22 | follows: | ||||||
23 | (35 ILCS 200/10-390)
| ||||||
24 | Sec. 10-390. Valuation of supportive living facilities. |
| |||||||
| |||||||
1 | (a) Notwithstanding Section 1-55, to determine
the fair | ||||||
2 | cash value of any supportive living facility established under | ||||||
3 | Section 5-5.01a of the Illinois Public Aid Code, in assessing | ||||||
4 | the facility, a local assessment
officer must use the income | ||||||
5 | capitalization approach. For the purposes of this Section, | ||||||
6 | gross potential income must not exceed the maximum individual | ||||||
7 | Supplemental Security Income (SSI) amount, minus a resident's | ||||||
8 | personal allowance as defined at 89 Ill Admin. Code 146.205, | ||||||
9 | multiplied by the number of apartments authorized by the | ||||||
10 | supportive living facility certification. | ||||||
11 | (b) When assessing supportive living facilities, the local | ||||||
12 | assessment
officer may not consider: | ||||||
13 | (1) payments from Medicaid for services provided to | ||||||
14 | residents of supportive living facilities when such | ||||||
15 | payments constitute income that is attributable to | ||||||
16 | services and not attributable to the real estate; or | ||||||
17 | (2) payments by a resident of a supportive living | ||||||
18 | facility for services that would be paid by Medicaid if | ||||||
19 | the resident were Medicaid-eligible, when such payments | ||||||
20 | constitute income that is attributable to services and not | ||||||
21 | attributable to real estate.
| ||||||
22 | (Source: P.A. 94-1086, eff. 1-19-07.) | ||||||
23 | (35 ILCS 200/15-37 new) | ||||||
24 | Sec. 15-37. Educational trade schools. Property that is | ||||||
25 | owned by a non-profit trust fund and used exclusively for the |
| |||||||
| |||||||
1 | purposes of educating and training individuals for | ||||||
2 | occupational, trade, and technical careers and is certified by | ||||||
3 | the United States Department of Labor as registered with the | ||||||
4 | Office of Apprenticeship is exempt. | ||||||
5 | Section 30-40. The Business Corporation Act of 1983 is | ||||||
6 | amended by changing Sections 15.35 and 15.65 as follows:
| ||||||
7 | (805 ILCS 5/15.35) (from Ch. 32, par. 15.35)
| ||||||
8 | (Section scheduled to be repealed on December 31, 2025)
| ||||||
9 | Sec. 15.35. Franchise taxes payable by domestic | ||||||
10 | corporations. For the privilege of exercising its franchises | ||||||
11 | in this State, each
domestic corporation shall pay to the | ||||||
12 | Secretary of State the following
franchise taxes, computed on | ||||||
13 | the basis, at the rates and for the periods
prescribed in this | ||||||
14 | Act:
| ||||||
15 | (a) An initial franchise tax at the time of filing its | ||||||
16 | first report of
issuance of shares.
| ||||||
17 | (b) An additional franchise tax at the time of filing | ||||||
18 | (1) a report of
the issuance of additional shares, or (2) a | ||||||
19 | report of an increase in paid-in
capital without the | ||||||
20 | issuance of shares, or (3) an amendment to the articles
of | ||||||
21 | incorporation or a report of cumulative changes in paid-in | ||||||
22 | capital,
whenever any amendment or such report discloses | ||||||
23 | an increase in its paid-in
capital over the amount thereof | ||||||
24 | last reported in any document, other than
an annual |
| |||||||
| |||||||
1 | report, interim annual report or final transition annual | ||||||
2 | report
required by this Act to be filed in the office of | ||||||
3 | the Secretary of State.
| ||||||
4 | (c) An additional franchise tax at the time of filing | ||||||
5 | a report of paid-in
capital following a statutory merger | ||||||
6 | or consolidation, which discloses that
the paid-in capital | ||||||
7 | of the surviving or new corporation immediately after
the | ||||||
8 | merger or consolidation is greater than the sum of the | ||||||
9 | paid-in capital
of all of the merged or consolidated | ||||||
10 | corporations as last reported
by them in any documents, | ||||||
11 | other than annual reports, required by this Act
to be | ||||||
12 | filed in the office of the Secretary of State; and in | ||||||
13 | addition, the
surviving or new corporation shall be liable | ||||||
14 | for a further additional franchise
tax on the paid-in | ||||||
15 | capital of each of the merged or consolidated
corporations | ||||||
16 | as last reported by them in any document, other than an | ||||||
17 | annual
report, required by this Act to be filed with the | ||||||
18 | Secretary of State from
their taxable year end to the next | ||||||
19 | succeeding anniversary month or, in
the case of a | ||||||
20 | corporation which has established an extended filing | ||||||
21 | month,
the extended filing month of the surviving or new | ||||||
22 | corporation; however if
the taxable year ends within the | ||||||
23 | 2-month 2 month period immediately preceding the
| ||||||
24 | anniversary month or, in the case of a corporation which | ||||||
25 | has established an
extended filing month, the extended | ||||||
26 | filing month of the surviving or new
corporation the tax |
| |||||||
| |||||||
1 | will be computed to the anniversary month or, in the
case | ||||||
2 | of a corporation which has established an extended filing | ||||||
3 | month, the
extended filing month of the surviving or new | ||||||
4 | corporation in the next
succeeding calendar year.
| ||||||
5 | (d) An annual franchise tax payable each year with the | ||||||
6 | annual report
which the corporation is required by this | ||||||
7 | Act to file.
| ||||||
8 | (e) On or after January 1, 2020 and prior to January 1, | ||||||
9 | 2021, the first $30 in liability is exempt from the tax imposed | ||||||
10 | under this Section. On or after January 1, 2021 and prior to | ||||||
11 | January 1, 2022 , the first $1,000 in liability is exempt from | ||||||
12 | the tax imposed under this Section. On or after January 1, 2022 | ||||||
13 | and prior to January 1, 2023, the first $10,000 in liability is | ||||||
14 | exempt from the tax imposed under this Section. On or after | ||||||
15 | January 1, 2023 and prior to January 1, 2024, the first | ||||||
16 | $100,000 in liability is exempt from the tax imposed under | ||||||
17 | this Section. The provisions of this Section shall not require | ||||||
18 | the payment of any franchise tax that would otherwise have | ||||||
19 | been due and payable on or after January 1, 2024. There shall | ||||||
20 | be no refunds or proration of franchise tax for any taxes due | ||||||
21 | and payable on or after January 1, 2024 on the basis that a | ||||||
22 | portion of the corporation's taxable year extends beyond | ||||||
23 | January 1, 2024. This amendatory Act of the 101st General | ||||||
24 | Assembly shall not affect any right accrued or established, or | ||||||
25 | any liability or penalty incurred prior to January 1, 2024. | ||||||
26 | (f) This Section is repealed on December 31, 2025. |
| |||||||
| |||||||
1 | (Source: P.A. 101-9, eff. 6-5-19; revised 7-18-19.)
| ||||||
2 | (805 ILCS 5/15.65) (from Ch. 32, par. 15.65)
| ||||||
3 | (Section scheduled to be repealed on December 31, 2024)
| ||||||
4 | Sec. 15.65. Franchise taxes payable by foreign | ||||||
5 | corporations. For the privilege of exercising its authority to | ||||||
6 | transact such business
in this State as set out in its | ||||||
7 | application therefor or any amendment
thereto, each foreign | ||||||
8 | corporation shall pay to the Secretary of State the
following | ||||||
9 | franchise taxes, computed on the basis, at the rates and for | ||||||
10 | the
periods prescribed in this Act:
| ||||||
11 | (a) An initial franchise tax at the time of filing its | ||||||
12 | application for
authority to transact business in this | ||||||
13 | State.
| ||||||
14 | (b) An additional franchise tax at the time of filing | ||||||
15 | (1) a report of
the issuance of additional shares, or (2) a | ||||||
16 | report of an increase in paid-in
capital without the | ||||||
17 | issuance of shares, or (3) a report of cumulative
changes | ||||||
18 | in paid-in capital or a report of an exchange or | ||||||
19 | reclassification
of shares, whenever any such report | ||||||
20 | discloses an increase in its paid-in
capital over the | ||||||
21 | amount thereof last reported in any document, other than
| ||||||
22 | an annual report, interim annual report or final | ||||||
23 | transition annual report,
required by this Act to be filed | ||||||
24 | in the office of the Secretary of State.
| ||||||
25 | (c) Whenever the corporation shall be a party to a |
| |||||||
| |||||||
1 | statutory merger and
shall be the surviving corporation, | ||||||
2 | an additional franchise tax at the time
of filing its | ||||||
3 | report following merger, if such report discloses that the
| ||||||
4 | amount represented in this State of its paid-in capital | ||||||
5 | immediately after
the merger is greater than the aggregate | ||||||
6 | of the amounts represented in this
State of the paid-in | ||||||
7 | capital of such of the merged corporations as were
| ||||||
8 | authorized to transact business in this State at the time | ||||||
9 | of the merger, as
last reported by them in any documents, | ||||||
10 | other than annual reports, required
by this Act to be | ||||||
11 | filed in the office of the Secretary of State; and in
| ||||||
12 | addition, the surviving corporation shall be liable for a | ||||||
13 | further
additional franchise tax on the paid-in capital of | ||||||
14 | each of the merged
corporations as last reported by them | ||||||
15 | in any document, other than an annual
report, required by | ||||||
16 | this Act to be filed with the Secretary
of State, from | ||||||
17 | their taxable year end to the next succeeding anniversary
| ||||||
18 | month or, in the case of a corporation which has | ||||||
19 | established an extended
filing month, the extended filing | ||||||
20 | month of the surviving corporation;
however if the taxable | ||||||
21 | year ends within the 2-month 2 month period immediately
| ||||||
22 | preceding the anniversary month or the extended filing | ||||||
23 | month of the
surviving corporation, the tax will be | ||||||
24 | computed to the anniversary or,
extended filing month of | ||||||
25 | the surviving corporation in the next succeeding
calendar | ||||||
26 | year.
|
| |||||||
| |||||||
1 | (d) An annual franchise tax payable each year with any
| ||||||
2 | annual report which the corporation is required by this | ||||||
3 | Act to file.
| ||||||
4 | (e) On or after January 1, 2020 and prior to January 1, | ||||||
5 | 2021, the first $30 in liability is exempt from the tax imposed | ||||||
6 | under this Section. On or after January 1, 2021 and prior to | ||||||
7 | January 1, 2022 , the first $1,000 in liability is exempt from | ||||||
8 | the tax imposed under this Section. On or after January 1, 2022 | ||||||
9 | and prior to January 1, 2023, the first $10,000 in liability is | ||||||
10 | exempt from the tax imposed under this Section. On or after | ||||||
11 | January 1, 2023 and prior to January 1, 2024, the first | ||||||
12 | $100,000 in liability is exempt from the tax imposed under | ||||||
13 | this Section. The provisions of this Section shall not require | ||||||
14 | the payment of any franchise tax that would otherwise have | ||||||
15 | been due and payable on or after January 1, 2024. There shall | ||||||
16 | be no refunds or proration of franchise tax for any taxes due | ||||||
17 | and payable on or after January 1, 2024 on the basis that a | ||||||
18 | portion of the corporation's taxable year extends beyond | ||||||
19 | January 1, 2024. This amendatory Act of the 101st General | ||||||
20 | Assembly shall not affect any right accrued or established, or | ||||||
21 | any liability or penalty incurred prior to January 1, 2024. | ||||||
22 | (f) This Section is repealed on December 31, 2024. | ||||||
23 | (Source: P.A. 101-9, eff. 6-5-19; revised 7-18-19.)
| ||||||
24 | ARTICLE 35. REIMAGINE PUBLIC SAFETY |
| |||||||
| |||||||
1 | Section 35-1. Short title. This Act may be cited as the | ||||||
2 | Reimagine Public Safety Act. | ||||||
3 | Section 35-5. Intent; purposes. This Act creates a | ||||||
4 | comprehensive approach to ending Illinois' firearm violence | ||||||
5 | epidemic. Furthermore, the Act reduces significant gaps in | ||||||
6 | Illinois' mental health treatment system for youth, young | ||||||
7 | adults, and families that live in areas with chronic exposure | ||||||
8 | to firearm violence and exhibit mental health conditions | ||||||
9 | associated with chronic and ongoing trauma. | ||||||
10 | Section 35-10. Definitions. As used in this Act: | ||||||
11 | "Approved technical assistance and training provider" | ||||||
12 | means an organization that has experience in improving the | ||||||
13 | outcomes of local community-based organizations by providing | ||||||
14 | supportive services that address the gaps in their resources | ||||||
15 | and knowledge about content-based work or provide support and | ||||||
16 | knowledge about the administration and management of | ||||||
17 | organizations, or both. Approved technical assistance and | ||||||
18 | training providers as defined in this Act are intended to | ||||||
19 | assist community organizations with evaluating the need for | ||||||
20 | evidenced-based violence prevention services, promising | ||||||
21 | violence prevention programs, starting up programming, and | ||||||
22 | strengthening the quality of existing programming. | ||||||
23 | "Communities" means, for municipalities with a 1,000,000 | ||||||
24 | or more population in Illinois, the 77 designated areas |
| |||||||
| |||||||
1 | defined by the University of Chicago Social Science Research | ||||||
2 | Committee as amended in 1980. | ||||||
3 | "Concentrated firearm violence" means the 17 most violent | ||||||
4 | communities in Illinois municipalities greater than one | ||||||
5 | million residents and the 10 most violent municipalities with | ||||||
6 | less than 1,000,000 residents and greater than 25,000 | ||||||
7 | residents with the most per capita firearm-shot incidents from | ||||||
8 | January 1, 2016 through December 31, 2020. | ||||||
9 | "Criminal justice-involved" means an individual who has | ||||||
10 | been arrested, indicted, convicted, adjudicated delinquent, or | ||||||
11 | otherwise detained by criminal justice authorities for | ||||||
12 | violation of Illinois criminal laws. | ||||||
13 | "Evidence-based high-risk youth intervention services" | ||||||
14 | means programs that reduce involvement in the criminal justice | ||||||
15 | system, increase school attendance, and refer high-risk teens | ||||||
16 | into therapeutic programs that address trauma recovery and | ||||||
17 | other mental health improvements based on best practices in | ||||||
18 | the youth intervention services field.
| ||||||
19 | "Evidenced-based violence prevention services" means | ||||||
20 | coordinated programming and services that may include, but are | ||||||
21 | not limited to, effective emotional or trauma related | ||||||
22 | therapies, housing, employment training, job placement, family | ||||||
23 | engagement, or wrap-around support services that are | ||||||
24 | considered to be best practice for reducing violence within | ||||||
25 | the field of violence intervention research and practice. | ||||||
26 | "Evidence-based youth development programs" means |
| |||||||
| |||||||
1 | after-school and summer programming that provides services to | ||||||
2 | teens to increase their school attendance, school performance, | ||||||
3 | reduce involvement in the criminal justice system, and develop | ||||||
4 | nonacademic interests that build social emotional persistence | ||||||
5 | and intelligence based on best practices in the field of youth | ||||||
6 | development services for high-risk youth. | ||||||
7 | "Options school" means a secondary school where 75% or | ||||||
8 | more of attending students have either stopped attending or | ||||||
9 | failed their secondary school courses since first attending | ||||||
10 | ninth grade. | ||||||
11 | "Qualified violence prevention organization" means an | ||||||
12 | organization that manages and employs qualified violence | ||||||
13 | prevention professionals. | ||||||
14 | "Qualified violence prevention professional" means a | ||||||
15 | community health worker who renders violence preventive | ||||||
16 | services. | ||||||
17 | "Social organization" means an organization of individuals | ||||||
18 | who form the organization for the purposes of enjoyment, work, | ||||||
19 | and other mutual interests. | ||||||
20 | Section 35-15. Findings. The Illinois General Assembly | ||||||
21 | finds that: | ||||||
22 | (1) Discrete neighborhoods in municipalities across | ||||||
23 | Illinois are experiencing concentrated and perpetual firearm | ||||||
24 | violence that is a public health epidemic. | ||||||
25 | (2) Within neighborhoods experiencing this firearm |
| |||||||
| |||||||
1 | violence epidemic, violence is concentrated among teens and | ||||||
2 | young adults that have chronic exposure to the risk of | ||||||
3 | violence and criminal legal system involvement and related | ||||||
4 | trauma in small geographic areas where these young people live | ||||||
5 | or congregate. | ||||||
6 | (3) Firearm violence victimization and perpetration is | ||||||
7 | highly concentrated in particular neighborhoods, particular | ||||||
8 | blocks within these neighborhoods, and among a small number of | ||||||
9 | individuals living in these areas. | ||||||
10 | (4) People who are chronically exposed to the risk of | ||||||
11 | firearm violence victimization are substantially more likely | ||||||
12 | to be violently injured or violently injure another person. | ||||||
13 | People who have been violently injured are substantially more | ||||||
14 | likely to be violently reinjured. Chronic exposure to violence | ||||||
15 | additionally leads individuals to engage in behavior, as part | ||||||
16 | of a cycle of community violence, trauma, and retaliation that | ||||||
17 | substantially increases their own risk of violent injury or | ||||||
18 | reinjury. | ||||||
19 | (5) Evidence-based programs that engage individuals at the | ||||||
20 | highest risk of firearm violence and provide life | ||||||
21 | stabilization, case management, and culturally competent group | ||||||
22 | and individual therapy reduce firearm violence victimization | ||||||
23 | and perpetration and can end Illinois' firearm violence | ||||||
24 | epidemic. | ||||||
25 | (6) A public health approach to ending Illinois' firearm | ||||||
26 | violence epidemic requires targeted, integrated behavioral |
| |||||||
| |||||||
1 | health services and economic opportunity that promotes | ||||||
2 | self-sufficiency for victims of firearm violence and those | ||||||
3 | with chronic exposure to the risk of firearm violence | ||||||
4 | victimization. | ||||||
5 | (7) A public health approach to ending Illinois' firearm | ||||||
6 | violence epidemic further requires broader preventive | ||||||
7 | investments in the census tracts and blocks that reduce risk | ||||||
8 | factors for youth and families living with extreme risk of | ||||||
9 | firearm violence victimization. | ||||||
10 | (8) A public health approach to ending Illinois' firearm | ||||||
11 | violence epidemic requires empowering residents and | ||||||
12 | community-based organizations within impacted neighborhoods to | ||||||
13 | provide culturally competent care based on lived experience in | ||||||
14 | these areas and long-term relationships of mutual interest | ||||||
15 | that promote safety and stability. | ||||||
16 | (9) A public health approach to ending Illinois' firearm | ||||||
17 | violence epidemic further requires that preventive youth | ||||||
18 | development services for youth in these neighborhoods be fully | ||||||
19 | integrated with a team-based model of mental health care to | ||||||
20 | address trauma recovery for those young people at extreme risk | ||||||
21 | of firearm violence victimization. | ||||||
22 | (10) Community revitalization can be an effective violence | ||||||
23 | prevention strategy, provided that revitalization is targeted | ||||||
24 | to the highest risk geographies within communities and | ||||||
25 | revitalization efforts are designed and led by individuals | ||||||
26 | living and working in the impacted communities. |
| |||||||
| |||||||
1 | Section 35-20. Office of Firearm Violence Prevention. | ||||||
2 | (a) On or before September 1, 2021, an Office of Firearm | ||||||
3 | Violence Prevention is established within the Illinois | ||||||
4 | Department of Human Services. The Assistant Secretary of | ||||||
5 | Violence Prevention shall report his or her actions to the | ||||||
6 | Secretary of Human Services and the Office of the Governor. | ||||||
7 | The Office shall have the authority to coordinate and | ||||||
8 | integrate all programs and services listed in this Act and | ||||||
9 | other programs and services the Governor establishes by | ||||||
10 | executive order to maximize an integrated approach to reducing | ||||||
11 | Illinois' firearm violence epidemic and ultimately ending this | ||||||
12 | public health crisis. | ||||||
13 | (b) The Office of Firearm Violence Prevention shall have | ||||||
14 | grant making, operational, and procurement authority to | ||||||
15 | distribute funds to qualified violence prevention | ||||||
16 | organizations, approved technical assistance and training | ||||||
17 | providers, and qualified evaluation and assessment | ||||||
18 | organizations to execute the functions established in this Act | ||||||
19 | and other programs and services the Governor establishes by | ||||||
20 | executive order for this Office. | ||||||
21 | (c) The Assistant Secretary of Firearm Violence Prevention | ||||||
22 | shall be appointed by the Governor with the advice and consent | ||||||
23 | of the Senate. The Assistant Secretary of Firearm Violence | ||||||
24 | Prevention shall report to the Secretary of Human Services and | ||||||
25 | also report his or her actions to the Office of the Governor. |
| |||||||
| |||||||
1 | (d) For Illinois municipalities with a 1,000,000 or more | ||||||
2 | population, the Office of Firearm Violence Prevention shall | ||||||
3 | determine the 17 most violent neighborhoods as measured by the | ||||||
4 | number of per capita firearm-shot incidents from January 1, | ||||||
5 | 2016 through December 31, 2020. These 17 communities shall | ||||||
6 | qualify for grants under this Act and coordination of other | ||||||
7 | State services from the Office of Firearm Violence Prevention. | ||||||
8 | For Illinois municipalities with less than 1,000,000 residents | ||||||
9 | and more than 25,000 residents, the Office of Firearm Violence | ||||||
10 | Prevention shall identify the 10 municipalities that have the | ||||||
11 | greatest concentrated firearm violence victims as measured by | ||||||
12 | the number of firearm-shot incidents from January 1, 2016 | ||||||
13 | through December 31, 2020 divided by the number of residents | ||||||
14 | for each municipality or area. These 10 municipalities and | ||||||
15 | other municipalities identified by the Office of Firearm | ||||||
16 | Violence Prevention shall qualify for grants under this Act | ||||||
17 | and coordination of other State services from the Office of | ||||||
18 | Firearm Violence Prevention. The Office of Firearm Violence | ||||||
19 | Prevention shall consider factors listed in subsection (a) of | ||||||
20 | Section 35-40 to determine additional municipalities that | ||||||
21 | qualify for grants under this Act. | ||||||
22 | (e) The Office of Firearm Violence Prevention shall issue | ||||||
23 | a report to the General Assembly no later than January 1 of | ||||||
24 | each year that identifies communities within Illinois | ||||||
25 | municipalities of 1,000,000 or more residents and | ||||||
26 | municipalities with less than 1,000,000 residents and more |
| |||||||
| |||||||
1 | than 25,000 residents that are experiencing concentrated | ||||||
2 | firearm violence, explaining the investments that are being | ||||||
3 | made to reduce concentrated firearm violence, and making | ||||||
4 | further recommendations on how to end Illinois' firearm | ||||||
5 | violence epidemic. | ||||||
6 | Section 35-25. Integrated violence prevention and other | ||||||
7 | services. | ||||||
8 | (a) Subject to appropriation, for municipalities with | ||||||
9 | 1,000,000 or more residents, the Office of Firearm Violence | ||||||
10 | Prevention shall make grants to qualified violence prevention | ||||||
11 | organizations for evidence-based firearm violence prevention | ||||||
12 | services. Approved technical assistance and training providers | ||||||
13 | shall create learning communities for the exchange of | ||||||
14 | information between community-based organizations in the same | ||||||
15 | or similar fields. Evidence-based firearm violence prevention | ||||||
16 | services shall recruit individuals at the highest risk of | ||||||
17 | firearm violence victimization and provide these individuals | ||||||
18 | with comprehensive services that reduce their exposure to | ||||||
19 | chronic firearm violence. | ||||||
20 | (b) Qualified violence prevention organizations shall | ||||||
21 | develop the following expertise in the geographic areas that | ||||||
22 | they cover: | ||||||
23 | (1) Analyzing and leveraging data to identify the | ||||||
24 | people who will most benefit from firearm violence | ||||||
25 | prevention services in their geographic areas. |
| |||||||
| |||||||
1 | (2) Identifying the conflicts that are responsible for | ||||||
2 | recurring violence. | ||||||
3 | (3) Having relationships with individuals who are most | ||||||
4 | able to reduce conflicts. | ||||||
5 | (4) Addressing the stabilization and trauma recovery | ||||||
6 | needs of individuals impacted by violence by providing | ||||||
7 | direct services for their unmet needs or referring them to | ||||||
8 | other qualified service providers.
| ||||||
9 | (5) Having and building relationships with community | ||||||
10 | members and community organizations that provide violence | ||||||
11 | prevention services and get referrals of people who will | ||||||
12 | most benefit from firearm violence prevention services in | ||||||
13 | their geographic areas.
| ||||||
14 | (6) Providing training and technical assistance to | ||||||
15 | local law enforcement agencies to improve their | ||||||
16 | effectiveness without having any role, requirement, or | ||||||
17 | mandate to participate in the policing, enforcement, or | ||||||
18 | prosecution of any crime. | ||||||
19 | (c) Qualified violence prevention organizations receiving | ||||||
20 | grants under this Act shall coordinate services with other | ||||||
21 | qualified violence prevention organizations in their area. | ||||||
22 | (d) The Office of Firearm Violence Prevention shall name a | ||||||
23 | Lead Qualified Violence Prevention Convener for each of the 17 | ||||||
24 | neighborhoods and provide a grant of $50,000 up to $100,000 to | ||||||
25 | this organization to coordinate monthly meetings between | ||||||
26 | qualified violence prevention organizations and youth |
| |||||||
| |||||||
1 | development organizations under this Act. The Lead Qualified | ||||||
2 | Violence Prevention Convener may also receive funding from the | ||||||
3 | Office of Firearm Violence Prevention for technical assistance | ||||||
4 | or training when needs are jointly identified. The Lead | ||||||
5 | Qualified Violence Prevention Convener shall: | ||||||
6 | (1) provide notes on the meetings and summarize | ||||||
7 | recommendations made at the monthly meetings to improve | ||||||
8 | the effectiveness of violence prevention services based on | ||||||
9 | review of timely data on shootings and homicides in his or | ||||||
10 | her relevant neighborhood; | ||||||
11 | (2) attend monthly meetings where the cause of | ||||||
12 | violence and other neighborhood disputes is discussed and | ||||||
13 | strategize on how to resolve ongoing conflicts and execute | ||||||
14 | on agreed plans; | ||||||
15 | (3) provide qualitative review of other qualified | ||||||
16 | violence prevention organizations in the Lead Qualified | ||||||
17 | Violence Prevention Convener's neighborhood as required by | ||||||
18 | the Office of Firearm Violence Prevention; | ||||||
19 | (4) make recommendations to the Office of Firearm | ||||||
20 | Violence Prevention and local law enforcement on how to | ||||||
21 | reduce violent conflict in his or her neighborhood; | ||||||
22 | (5) meet on an emergency basis when conflicts that | ||||||
23 | need immediate attention and resolution arise; | ||||||
24 | (6) share knowledge and strategies of the community | ||||||
25 | violence dynamic in monthly meetings with local youth | ||||||
26 | development specialists receiving grants under this Act; |
| |||||||
| |||||||
1 | (7) select when and where needed an approved Office of | ||||||
2 | Violence Prevention-funded technical assistance and | ||||||
3 | service training provider and contract with the provider | ||||||
4 | for agreed upon services; and | ||||||
5 | (8) after meeting with community residents and other | ||||||
6 | community organizations that have expertise in housing, | ||||||
7 | mental health, economic development, education, and social | ||||||
8 | services, make consensus recommendations to the Office of | ||||||
9 | Firearm Violence Prevention on how to target community | ||||||
10 | revitalization resources available from federal and State | ||||||
11 | funding sources. | ||||||
12 | The Office of Firearm Violence Prevention shall compile | ||||||
13 | recommendations from all Lead Qualified Violence Prevention | ||||||
14 | Conveners and report to the General Assembly bi-annually on | ||||||
15 | these funding recommendations. The Lead Qualified Violence | ||||||
16 | Prevention Convener may also serve as a youth development | ||||||
17 | provider. | ||||||
18 | (e) The Illinois Office of Firearm Violence Prevention | ||||||
19 | shall select no fewer than 2 and no more than 3 approved | ||||||
20 | technical assistance and training providers to deliver | ||||||
21 | technical assistance and training to the qualified violence | ||||||
22 | prevention organizations that agree to contract with an | ||||||
23 | approved technical assistance and training provider. Qualified | ||||||
24 | violence prevention organizations shall have complete | ||||||
25 | authority to select among the approved technical assistance | ||||||
26 | services providers funded by the Office of Firearm Violence |
| |||||||
| |||||||
1 | Prevention. | ||||||
2 | (f) Approved technical assistance and training providers | ||||||
3 | may: | ||||||
4 | (1) provide training and certification to qualified | ||||||
5 | violence prevention professionals on how to perform | ||||||
6 | violence prevention services and other professional | ||||||
7 | development to qualified violence prevention | ||||||
8 | professionals. | ||||||
9 | (2) provide management training on how to manage | ||||||
10 | qualified violence prevention professionals;
| ||||||
11 | (3) provide training and assistance on how to develop | ||||||
12 | memorandum of understanding for referral services or | ||||||
13 | create approved provider lists for these referral | ||||||
14 | services, or both; | ||||||
15 | (4) share lessons learned among qualified violence | ||||||
16 | prevention professionals and service providers in their | ||||||
17 | network; and | ||||||
18 | (5) provide technical assistance and training on human | ||||||
19 | resources, grants management, capacity building, and | ||||||
20 | fiscal management strategies. | ||||||
21 | (g) Approved technical assistance and training providers | ||||||
22 | shall: | ||||||
23 | (1) provide additional services identified as | ||||||
24 | necessary by the Office of Firearm Violence Prevention and | ||||||
25 | qualified service providers in their network; and | ||||||
26 | (2) receive a vendor contract or grant up to $250,000 |
| |||||||
| |||||||
1 | plus fees negotiated for services from participating | ||||||
2 | qualified violence prevention organizations. | ||||||
3 | (h) Fees negotiated for approved technical assistance and | ||||||
4 | training providers shall not exceed 12% of awarded grant funds | ||||||
5 | to a qualified violence prevention organization. | ||||||
6 | (i) The Office of Firearm Violence Prevention shall issue | ||||||
7 | grants to no fewer than 2 qualified violence prevention | ||||||
8 | organizations in each of the 17 neighborhoods served and no | ||||||
9 | more than 6 organizations in the 17 neighborhoods served. | ||||||
10 | Grants shall be for no less than $400,000 per qualified | ||||||
11 | violence prevention organization. | ||||||
12 | (j) No qualified violence prevention organization can | ||||||
13 | serve more than 3 neighborhoods unless the Office of Firearm | ||||||
14 | Violence Prevention is unable to identify qualified violence | ||||||
15 | prevention organizations to provide adequate coverage. | ||||||
16 | (k) No approved technical assistance and training provider | ||||||
17 | shall provide qualified violence prevention services in a | ||||||
18 | neighborhood under this Act unless the Office of Firearm | ||||||
19 | Violence Prevention is unable to identify qualified violence | ||||||
20 | prevention organizations to provide adequate coverage. | ||||||
21 | Section 35-30. Integrated youth services. | ||||||
22 | (a) Subject to appropriation, for municipalities with | ||||||
23 | 1,000,000 or more residents, the Office of Firearm Violence | ||||||
24 | Prevention shall make grants to qualified youth development | ||||||
25 | organizations for evidence-based youth after-school and summer |
| |||||||
| |||||||
1 | programming. Evidence-based youth development programs shall | ||||||
2 | provide services to teens that increase their school | ||||||
3 | attendance, school performance, reduce involvement in the | ||||||
4 | criminal justice system, and develop nonacademic interests | ||||||
5 | that build social emotional persistence and intelligence. | ||||||
6 | (b) The Office of Firearm Violence Prevention shall | ||||||
7 | identify municipal blocks where more than 35% of all | ||||||
8 | firearm-shot incidents take place and focus all youth | ||||||
9 | development service grants to residents of these municipality | ||||||
10 | blocks in the 17 targeted neighborhoods. Youth development | ||||||
11 | service programs shall be required to serve the following | ||||||
12 | teens before expanding services to the broader community: | ||||||
13 | (1) criminal justice-involved youth; | ||||||
14 | (2) students who are attending or have attended option | ||||||
15 | schools; | ||||||
16 | (3) family members of individuals working with | ||||||
17 | qualified violence prevention organizations; and | ||||||
18 | (4) youth living on the blocks where more than 35% of | ||||||
19 | the violence takes place in a neighborhood. | ||||||
20 | (c) Each program participant enrolled in a youth | ||||||
21 | development program under this Act shall receive an | ||||||
22 | individualized needs assessment to determine if the | ||||||
23 | participant requires intensive youth services as provided for | ||||||
24 | in Section 35-35 of this Act. The needs assessment should be | ||||||
25 | the best available instrument that considers the physical and | ||||||
26 | mental condition of each youth based on the youth's family |
| |||||||
| |||||||
1 | ties, financial resources, past substance use, criminal | ||||||
2 | justice involvement, and trauma related to chronic exposure to | ||||||
3 | firearm violence behavioral health assessment to determine the | ||||||
4 | participant's broader support and mental health needs. The | ||||||
5 | Office of Firearm Violence Prevention shall determine best | ||||||
6 | practices for referring program participants who are at the | ||||||
7 | highest risk of violence and criminal justice involvement to | ||||||
8 | be referred to a youth development intervention program | ||||||
9 | established in Section 35-35. | ||||||
10 | (d) Youth development prevention program participants | ||||||
11 | shall receive services designed to empower participants with | ||||||
12 | the social and emotional skills necessary to forge paths of | ||||||
13 | healthy development and disengagement from high-risk | ||||||
14 | behaviors. Within the context of engaging social, physical, | ||||||
15 | and personal development activities, participants should build | ||||||
16 | resilience and the skills associated with healthy social, | ||||||
17 | emotional, and identity development. | ||||||
18 | (e) Youth development providers shall develop the | ||||||
19 | following expertise in the geographic areas they cover: | ||||||
20 | (1) Knowledge of the teens and their social | ||||||
21 | organization in the blocks they are designated to serve. | ||||||
22 | (2) Youth development organizations receiving grants | ||||||
23 | under this Act shall be required to coordinate services | ||||||
24 | with other qualified youth development organizations in | ||||||
25 | their neighborhood by sharing lessons learned in monthly | ||||||
26 | meetings. |
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1 | (3) Providing qualitative review of other youth | ||||||
2 | development organizations in their neighborhood as | ||||||
3 | required by the Office of Firearm Violence Prevention. | ||||||
4 | (4) Meeting on an emergency basis when conflicts | ||||||
5 | related to program participants that need immediate | ||||||
6 | attention and resolution arise. | ||||||
7 | (5) Sharing knowledge and strategies of the | ||||||
8 | neighborhood violence dynamic in monthly meetings with | ||||||
9 | local qualified violence prevention organizations | ||||||
10 | receiving grants under this Act. | ||||||
11 | (6) Selecting an approved technical assistance and | ||||||
12 | service training provider and contract with them for | ||||||
13 | agreed upon services. | ||||||
14 | (f) The Illinois Office of Firearm Violence Prevention | ||||||
15 | shall select no fewer than 2 and no more than 3 approved | ||||||
16 | technical assistance and training providers to deliver | ||||||
17 | technical assistance and training to the youth development | ||||||
18 | organizations that agree to contract with an approved | ||||||
19 | technical assistance and training provider. Youth development | ||||||
20 | organizations must use an approved technical assistance and | ||||||
21 | training provider but have complete authority to select among | ||||||
22 | the approved technical assistance services providers funded by | ||||||
23 | the Office of Firearm Violence Prevention. | ||||||
24 | (g) Approved technical assistance and training providers | ||||||
25 | may: | ||||||
26 | (1) provide training to youth development workers on |
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1 | how to perform outreach services; | ||||||
2 | (2) provide management training on how to manage youth | ||||||
3 | development workers; | ||||||
4 | (3) provide training and assistance on how to develop | ||||||
5 | memorandum of understanding for referral services or | ||||||
6 | create approved provider lists for these referral | ||||||
7 | services, or both; | ||||||
8 | (4) share lessons learned among youth development | ||||||
9 | service providers in their network; and | ||||||
10 | (5) provide technical assistance and training on human | ||||||
11 | resources, grants management, capacity building, and | ||||||
12 | fiscal management strategies. | ||||||
13 | (h) Approved technical assistance and training providers | ||||||
14 | shall: | ||||||
15 | (1) provide additional services identified as | ||||||
16 | necessary by the Office of Firearm Violence Prevention and | ||||||
17 | youth development service providers in their network; and | ||||||
18 | (2) receive an annual grant up to $250,000 plus fees | ||||||
19 | negotiated for services from participating youth | ||||||
20 | development service organizations. | ||||||
21 | (i) Fees negotiated for approved technical assistance and | ||||||
22 | training providers shall not exceed 10% of awarded grant funds | ||||||
23 | to a youth development services organization. | ||||||
24 | (j) The Office of Firearm Violence Prevention shall issue | ||||||
25 | youth development services grants to no fewer than 4 youth | ||||||
26 | services organizations in each of the 17 neighborhoods served |
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1 | and no more than 8 organizations in each of the 17 | ||||||
2 | neighborhoods. Youth services grants shall be for no less than | ||||||
3 | $400,000 per youth development organization. | ||||||
4 | (k) No youth development organization can serve more than | ||||||
5 | 3 neighborhoods unless the Office of Firearm Violence | ||||||
6 | Prevention is unable to identify youth development | ||||||
7 | organizations to provide adequate coverage. | ||||||
8 | (l) No approved technical assistance and training provider | ||||||
9 | shall provide youth development services in any neighborhood | ||||||
10 | under this Act. | ||||||
11 | Section 35-35. Intensive youth intervention services. | ||||||
12 | (a) Subject to appropriation, for municipalities with | ||||||
13 | 1,000,000 or more residents, the Office of Firearm Violence | ||||||
14 | Prevention shall issue grants to qualified high-risk youth | ||||||
15 | intervention organizations for evidence-based intervention | ||||||
16 | services that reduce involvement in the criminal justice | ||||||
17 | system, increase school attendance, and refer high-risk teens | ||||||
18 | into therapeutic programs that address trauma recovery and | ||||||
19 | other mental health improvements. Each program participant | ||||||
20 | enrolled in a youth intervention program under this Act shall | ||||||
21 | receive a nationally recognized comprehensive mental health | ||||||
22 | assessment delivered by a qualified mental health professional | ||||||
23 | certified to provide services to Medicaid recipients. | ||||||
24 | (b) Youth intervention program participants shall: | ||||||
25 | (1) receive group-based emotional regulation therapy |
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1 | that helps them control their emotions and understand how | ||||||
2 | trauma and stress impacts their thinking and behavior; | ||||||
3 | (2) have youth advocates that accompany them to their | ||||||
4 | group therapy sessions, assist them with issues that | ||||||
5 | prevent them from attending school, and address life | ||||||
6 | skills development activities through weekly coaching; and | ||||||
7 | (3) be required to have trained clinical staff | ||||||
8 | managing the youth advocate interface with program | ||||||
9 | participants. | ||||||
10 | (c) Youth development service organizations shall be | ||||||
11 | assigned to the youth intervention service providers for | ||||||
12 | referrals by the Office of Firearm Violence Prevention. | ||||||
13 | (d) The youth receiving intervention services who are | ||||||
14 | evaluated to need trauma recovery and other behavioral health | ||||||
15 | interventions and who have the greatest risk of firearm | ||||||
16 | violence victimization shall be referred to the family systems | ||||||
17 | intervention services established in Section 35-55. | ||||||
18 | (e) The Office of Firearm Violence Prevention shall issue | ||||||
19 | youth intervention grants to no less than 2 youth intervention | ||||||
20 | organizations and no more than 4 organizations in | ||||||
21 | municipalities with 1,000,000 or more residents. | ||||||
22 | (f) No youth intervention organization can serve more than | ||||||
23 | 10 neighborhoods. | ||||||
24 | (g) The approved technical assistance and training | ||||||
25 | providers for youth development programs provided in | ||||||
26 | subsection (d) of Section 35-30 shall also provide technical |
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1 | assistance and training to the affiliated youth intervention | ||||||
2 | service providers. | ||||||
3 | (h) The Office of Firearm Violence Prevention shall | ||||||
4 | establish payment requirements from youth intervention service | ||||||
5 | providers to the affiliated approved technical assistance and | ||||||
6 | training providers. | ||||||
7 | Section 35-40. Services for municipalities with less than | ||||||
8 | 1,000,000 residents. | ||||||
9 | (a) The Office of Firearm Violence Prevention shall | ||||||
10 | identify the 10 municipalities or geographically contiguous | ||||||
11 | areas in Illinois with less than 1,000,000 residents and more | ||||||
12 | than 25,000 residents that have the largest concentrated | ||||||
13 | firearm violence in the last 5 years. These areas shall | ||||||
14 | qualify for grants under this Act. The Office of Firearm | ||||||
15 | Violence Prevention shall identify additional municipalities | ||||||
16 | with more than 25,000 residents and less than 1,000,000 | ||||||
17 | residents that would benefit from violence prevention | ||||||
18 | services. In identifying the additional municipalities that | ||||||
19 | qualify for funding under Section 35-40, the Office of Firearm | ||||||
20 | Violence Prevention shall consider the following factors: | ||||||
21 | (1) the total number of firearms victims in a | ||||||
22 | potential municipality in the last 5 years;
| ||||||
23 | (2) the per capita rate of firearms victims in a | ||||||
24 | potential municipality in the last 5 years;
and | ||||||
25 | (3) the total potential firearms reduction benefit for |
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1 | the entire State of Illinois by serving the additional | ||||||
2 | municipality compared to the total benefit of investing in | ||||||
3 | all other municipalities identified for grants to | ||||||
4 | municipalities with more than 25,000 residents and less | ||||||
5 | than 1,000,000 residents.
| ||||||
6 | (b) Resources for each of these areas shall be distributed | ||||||
7 | based on maximizing the total potential reduction in firearms | ||||||
8 | victimization for all municipalities receiving grants under | ||||||
9 | this Act. The Office of Firearm Violence Prevention may | ||||||
10 | establish a minimum grant amount for each municipality awarded | ||||||
11 | grants under this Section to ensure grants will have the | ||||||
12 | potential to reduce violence in each municipality. The Office | ||||||
13 | of Firearm Violence Prevention shall maximize the potential | ||||||
14 | for violence reduction throughout Illinois after determining | ||||||
15 | the necessary minimum grant amounts to be effective in each | ||||||
16 | municipality receiving grants under this Section. | ||||||
17 | (c) The Office of Firearm Violence Prevention shall create | ||||||
18 | local advisory councils for each of the 10 areas designated | ||||||
19 | for the purpose of obtaining recommendations on how to | ||||||
20 | distribute funds in these areas to reduce firearm violence | ||||||
21 | incidents. Local advisory councils shall consist of 5 members | ||||||
22 | with the following expertise or experience: | ||||||
23 | (1) a representative of a nonelected official in local | ||||||
24 | government from the designated area; | ||||||
25 | (2) a representative of an elected official at the | ||||||
26 | local or state level for the area; |
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1 | (3) a representative with public health experience in | ||||||
2 | firearm violence prevention or youth development; and | ||||||
3 | (4) two residents of the subsection of each area with | ||||||
4 | the most concentrated firearm violence incidents. | ||||||
5 | (d) The Office of Firearm Violence Prevention shall | ||||||
6 | provide data to each local council on the characteristics of | ||||||
7 | firearm violence in the designated area and other relevant | ||||||
8 | information on the physical and demographic characteristics of | ||||||
9 | the designated area. The Office of Firearm Violence Prevention | ||||||
10 | shall also provide best available evidence on how to address | ||||||
11 | the social determinants of health in the designated area in | ||||||
12 | order to reduce firearm violence. | ||||||
13 | (e) Each local advisory council shall make recommendations | ||||||
14 | on how to allocate distributed resources for its area based on | ||||||
15 | information provided to them by the Office of Firearm Violence | ||||||
16 | Prevention. | ||||||
17 | (f) The Office of Firearm Violence Prevention shall | ||||||
18 | consider the recommendations and determine how to distribute | ||||||
19 | funds through grants to community-based organizations and | ||||||
20 | local governments. To the extent the Office of Firearm | ||||||
21 | Violence Prevention does not follow a local advisory council's | ||||||
22 | recommendation on allocation of funds, the Office of Firearm | ||||||
23 | Violence Prevention shall explain in writing why a different | ||||||
24 | allocation of resources is more likely to reduce firearm | ||||||
25 | violence in the designated area. | ||||||
26 | (g) Subject to appropriation, the Office of Firearm |
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| |||||||
1 | Violence Prevention shall issue grants to local governmental | ||||||
2 | agencies and community-based organizations to maximize firearm | ||||||
3 | violence reduction each year. Grants shall be named no later | ||||||
4 | than March 1, 2022. Grants in proceeding years shall be issued | ||||||
5 | on or before July 15 of the relevant fiscal year. | ||||||
6 | Section 35-50. Medicaid trauma recovery services for | ||||||
7 | adults. | ||||||
8 | (a) On or before January 15, 2022, the Department of | ||||||
9 | Healthcare and Family Services shall design, seek approval | ||||||
10 | from the United States Department of Health and Human | ||||||
11 | Services, and subject to federal approval and State | ||||||
12 | appropriations for this purpose, implement a team-based model | ||||||
13 | of care system to address trauma recovery from chronic | ||||||
14 | exposure to firearm violence for Illinois adults. | ||||||
15 | (b) The team-based model of care system shall reimburse | ||||||
16 | for a minimum of the following services: | ||||||
17 | (1) Outreach services that recruit trauma-exposed | ||||||
18 | adults into the system and develop supportive | ||||||
19 | relationships with them based on lived experience in their | ||||||
20 | communities. Outreach services include both services to | ||||||
21 | support impacted individuals and group services that | ||||||
22 | reduce violence between groups that need conflict | ||||||
23 | resolution. | ||||||
24 | (2) Case management and community support services | ||||||
25 | that provide stabilization to individuals recovering from |
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1 | chronic exposure to firearm violence, including group | ||||||
2 | cognitive behavior therapy sessions and other | ||||||
3 | evidence-based interventions that promote behavioral | ||||||
4 | change. | ||||||
5 | (3) Group and individual therapy that addresses | ||||||
6 | underlying mental health conditions associated with | ||||||
7 | post-traumatic stress disorder, depression, anxiety, | ||||||
8 | substance use disorders, intermittent explosive disorder, | ||||||
9 | oppositional defiant disorder, attention deficit | ||||||
10 | hyperactivity disorder, and other mental conditions as a | ||||||
11 | result of chronic trauma. | ||||||
12 | (4) Services deemed necessary for the effective | ||||||
13 | integration of paragraphs (1), (2), and (3). | ||||||
14 | (c) The Department of Healthcare and Family Services shall | ||||||
15 | develop a reimbursement methodology. | ||||||
16 | Section 35-55. Medicaid trauma recovery services for | ||||||
17 | children and youth. | ||||||
18 | (a) On or before January 15, 2022, the Department of | ||||||
19 | Healthcare and Family Services shall design, seek approval | ||||||
20 | from the United States Department of Health and Human | ||||||
21 | Services, and subject to federal approval and State | ||||||
22 | appropriations for this purpose, implement a team-based model | ||||||
23 | of care to address trauma recovery from chronic exposure to | ||||||
24 | firearm violence for Illinois children and youth under the age | ||||||
25 | of 19. Services for youth in care require additional support |
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1 | to maximize their effectiveness through the family systems | ||||||
2 | model. | ||||||
3 | (b) The team-based model of care shall reimburse for a | ||||||
4 | minimum of the following services: | ||||||
5 | (1) Outreach services that recruit trauma-exposed | ||||||
6 | children and youth into the system and develop supportive | ||||||
7 | relationships with them based on lived experience in their | ||||||
8 | communities. | ||||||
9 | (2) Case management and school support services that | ||||||
10 | decrease truancy and criminal justice system involvement. | ||||||
11 | (3) Group and individual therapy that addresses | ||||||
12 | underlying mental health conditions associated with | ||||||
13 | post-traumatic stress disorder, depression, anxiety, | ||||||
14 | substance use disorders, intermittent explosive disorder, | ||||||
15 | oppositional defiant disorder, attention deficit | ||||||
16 | hyperactivity disorder, and other mental conditions as a | ||||||
17 | result of chronic trauma. | ||||||
18 | (4) An evidence-based family systems intervention with | ||||||
19 | proven results for reduction in anti-social behaviors. | ||||||
20 | (5) Services deemed necessary for the effective | ||||||
21 | integration of paragraphs (1), (2), (3), and (4). | ||||||
22 | (c) The Department of Healthcare and Family Services shall | ||||||
23 | develop a reimbursement methodology. | ||||||
24 | Section 35-60. Rulemaking authority; emergency rulemaking | ||||||
25 | authority. The General Assembly finds that exposure to chronic |
| |||||||
| |||||||
1 | firearm violence qualifies for emergency rulemaking under | ||||||
2 | Section 5-45 of the Illinois Administrative Procedure Act | ||||||
3 | because exposure to chronic firearm violence is a situation | ||||||
4 | that reasonably constitutes a threat to public interest, | ||||||
5 | safety, and welfare. The Department of Healthcare and Family | ||||||
6 | Services and the Office of Firearm Violence Prevention shall | ||||||
7 | have rulemaking authority, including emergency rulemaking | ||||||
8 | authority, as is necessary to implement all elements of this | ||||||
9 | Act. | ||||||
10 | Section 35-105. The Illinois Administrative Procedure Act | ||||||
11 | is amended by adding Section 5-45.14 as follows: | ||||||
12 | (5 ILCS 100/5-45.14 new) | ||||||
13 | Sec. 5-45.14. Emergency rulemaking; Reimagine Public | ||||||
14 | Safety Act. To provide for the expeditious and timely | ||||||
15 | implementation of the Reimagine Public Safety Act, emergency | ||||||
16 | rules implementing the Reimagine Public Safety Act may be | ||||||
17 | adopted in accordance with Section 5-45 by the Department of | ||||||
18 | Healthcare and Family Services and the Office of Firearm | ||||||
19 | Violence Prevention. The adoption of emergency rules | ||||||
20 | authorized by Section 5-45 and this Section is deemed to be | ||||||
21 | necessary for the public interest, safety, and welfare. | ||||||
22 | This Section is repealed one year after the effective date | ||||||
23 | of this amendatory Act of the 102nd General Assembly. |
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1 | ARTICLE 99. MISCELLANEOUS PROVISIONS | ||||||
2 | Section 99-95. No acceleration or delay. Where this Act | ||||||
3 | makes changes in a statute that is represented in this Act by | ||||||
4 | text that is not yet or no longer in effect (for example, a | ||||||
5 | Section represented by multiple versions), the use of that | ||||||
6 | text does not accelerate or delay the taking effect of (i) the | ||||||
7 | changes made by this Act or (ii) provisions derived from any | ||||||
8 | other Public Act. | ||||||
9 | Section 99-97. Severability. The provisions of this Act | ||||||
10 | are severable under Section 1.31 of the Statute on Statutes.
| ||||||
11 | Section 99-99. Effective date. This Act takes effect upon | ||||||
12 | becoming law.".
|