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96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010 SB1823
Introduced 2/20/2009, by Sen. James F. Clayborne, Jr. SYNOPSIS AS INTRODUCED: |
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Creates the Illinois Energy to Jobs Act. Creates the Carbon Capture and Sequestration Legislation Commission to make a report to the General Assembly by December 31, 2010 concerning specified legislation. Amends the Illinois Power Agency Act to make changes concerning the Resource Development Bureau. Amends the Illinois Power Agency Act to allow the Agency to acquire by eminent domain permanent easements for the distribution, transportation, and storage of CO 2 . Allows the Agency to lease those easements to energy facilities. Amends the Illinois Power Agency Act and Public Utilities Act to make changes concerning the prudency of supply contracts. Amends the State Fire Marshal Act, the Environmental Protection Act, the Illinois Power Agency Act, and the Public Utilities Act to provide that there shall be processes for expediting the issuance of permits and licenses for projects at energy facilities. Deletes language concerning a moratorium on the construction of nuclear power plants. Amends the Illinois Income Tax Act. Creates a credit equal to 10% of the amount spent during the
taxable year on equipment purchased for use at an energy facility. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Restores specified tax exemptions beginning on the effective date of the amendatory Act. Amends (1) the Department of Commerce and Economic Opportunity Law concerning financial assistance, and (2) the Illinois Enterprise Free Zone Act concerning high impact businesses. Amends the Property Tax Code to add a provision concerning real property taxes at energy facilities. Amends the Eminent Domain Act to make conforming changes. Makes other changes. Contains a nonacceleration clause. Contains a severability clause. Effective July 1, 2009.
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A BILL FOR
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SB1823 |
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LRB096 11157 MJR 21532 b |
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| AN ACT concerning economic development.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Article 1. |
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| Section 1-1. Short title. This Act may be cited as the |
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| Illinois Energy to Jobs Act. |
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| Article 5. |
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| Section 5-1. Short title. This Article may be cited as the |
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| Carbon Capture and Sequestration Legislation Commission Law. |
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| Section 5-5. Definitions. For purposes of this Article: |
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| "CO 2 " means carbon dioxide. |
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| "Commission" means the Carbon Capture and Sequestration |
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| Legislation Commission. |
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| "Director" means the Director of the Illinois Power Agency. |
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| Section 5-10. Creation. An advisory commission, to be known |
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| as the Carbon Capture and Sequestration Legislation |
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| Commission, is created. The Commission shall consist of 16 |
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| members, including the Director, who shall serve as the |
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| ex-officio chairperson of the Commission. The remaining 15 |
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| members of the Commission shall be appointed as follows: 3 |
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| members shall be appointed by the Speaker of the House of |
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| Representatives, 3 members shall be appointed by the President |
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| of the Senate, 2 members shall be appointed by the Minority |
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| Leader of the House of Representatives, 2 members shall be |
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| appointed by the Minority Leader of the Senate, and 5 members |
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| shall be appointed by the Governor. The appointments made by |
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| the Governor shall include one member with expertise in |
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| geology, one member with expertise in civil law, one member |
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| with expertise in pipeline technology, one member with |
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| expertise in energy-related engineering, and one member with |
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| expertise in environmental science. |
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| Section 5-15. Report on carbon capture and sequestration |
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| legislation. |
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| (a) The Commission shall file a report no later than |
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| December 31, 2010 with the General Assembly on all issues |
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| related to carbon capture and sequestration legislation, |
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| including, but not limited to, the following: |
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| (1) Ownership of the CO 2 . |
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| (2) Liability for release of CO 2 . |
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| (3) Acquisition and ownership of pore space. |
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| (4) Procedures and safeguards for the transportation |
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| and sequestration of CO 2 . |
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| (5) Methodology to establish any necessary fees, |
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| costs, or offsets. |
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| (6) Potential use of CO 2 . |
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| (7) Construction of pipelines. |
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| (8) Coordination with applicable federal law or |
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| regulatory commissions. |
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| (b) The Commission shall be abolished upon filing its |
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| report with the General Assembly. |
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| Section 5-20. Repealer. This Article is repealed on January |
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| 1, 2011. |
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| Article 10. |
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| Section 10-5. The Illinois Power Agency Act is amended by |
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| changing Sections 1-10, 1-21, and 1-80 as follows: |
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| (20 ILCS 3855/1-10) |
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| (Text of Section before amendment by P.A. 95-1027 )
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| Sec. 1-10. Definitions. |
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| "Agency" means the Illinois Power Agency. |
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| "Agency loan agreement" means any agreement pursuant to |
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| which the Illinois Finance Authority agrees to loan the |
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| proceeds of revenue bonds issued with respect to a project to |
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| the Agency upon terms providing for loan repayment installments |
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| at least sufficient to pay when due all principal of, interest |
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| and premium, if any, on those revenue bonds, and providing for |
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| maintenance, insurance, and other matters in respect of the |
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| project. |
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| "Authority" means the Illinois Finance Authority. |
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| "Clean coal facility" means an electric generating |
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| facility that uses primarily coal as a feedstock and that |
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| captures and sequesters carbon emissions at the following |
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| levels: at least 50% of the total carbon emissions that the |
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| facility would otherwise emit if, at the time construction |
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| commences, the facility is scheduled to commence operation |
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| before 2016, at least 70% of the total carbon emissions that |
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| the facility would otherwise emit if, at the time construction |
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| commences, the facility is scheduled to commence operation |
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| during 2016 or 2017, and at least 90% of the total carbon |
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| emissions that the facility would otherwise emit if, at the |
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| time construction commences, the facility is scheduled to |
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| commence operation after 2017. The power block of the clean |
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| coal facility shall not exceed allowable emission rates for |
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| sulfur dioxide, nitrogen oxides, carbon monoxide, particulates |
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| and mercury for a natural gas-fired combined-cycle facility the |
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| same size as and in the same location as the clean coal |
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| facility at the time the clean coal facility obtains an |
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| approved air permit. All coal used by a clean coal facility |
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| shall have high volatile bituminous rank and greater than 1.7 |
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| pounds of sulfur per million btu content, unless the clean coal |
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| facility does not use gasification technology and was operating |
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| as a conventional coal-fired electric generating facility on |
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| June 1, 2009 (the effective date of Public Act 95-1027). |
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| "Clean coal SNG facility" means a facility that uses a |
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| gasification process to produce substitute natural gas, that |
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| sequesters at least 90% of the total carbon emissions that the |
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| facility would otherwise emit and that uses coal as a |
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| feedstock, with all such coal having a high bituminous rank and |
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| greater than 1.7 pounds of sulfur per million btu content. |
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| "Coal to liquid facility" means a facility that produces |
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| fuels by processes that convert coal, waste coal, or biomass |
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| resources or extract oil from oil shale to produce fuels for |
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| powering vehicles, aircraft, and machinery and that sequesters |
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| carbon emissions consistent with federal and State standards. |
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| These fuels may include, but are not limited to, petroleum, jet |
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| fuel, gasoline, diesel fuel, hydrogen derived from coal, and |
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| diesel fuel and ethanol derived from biomass resources. |
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| "Biomass resources" means any organic matter that is available |
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| on a renewable or recurring basis, including (1) agricultural |
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| crops and trees, (2) wood and wood residues, (3) plants, |
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| aquatic plants, and plant oils, (4) grasses, (5) animal fats |
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| and animal by-products, (6) animal manure, (7) residue |
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| materials, and (8) waste products. |
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| "Commission" means the Illinois Commerce Commission. |
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| "Costs incurred in connection with the development and |
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| construction of a facility" means: |
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| (1) the cost of acquisition of all real property and |
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| improvements in connection therewith and equipment and |
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| other property, rights, and easements acquired that are |
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| deemed necessary for the operation and maintenance of the |
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| facility; |
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| (2) financing costs with respect to bonds, notes, and |
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| other evidences of indebtedness of the Agency; |
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| (3) all origination, commitment, utilization, |
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| facility, placement, underwriting, syndication, credit |
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| enhancement, and rating agency fees; |
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| (4) engineering, design, procurement, consulting, |
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| legal, accounting, title insurance, survey, appraisal, |
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| escrow, trustee, collateral agency, interest rate hedging, |
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| interest rate swap, capitalized interest and other |
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| financing costs, and other expenses for professional |
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| services; and |
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| (5) the costs of plans, specifications, site study and |
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| investigation, installation, surveys, other Agency costs |
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| and estimates of costs, and other expenses necessary or |
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| incidental to determining the feasibility of any project, |
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| together with such other expenses as may be necessary or |
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| incidental to the financing, insuring, acquisition, and |
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| construction of a specific project and placing that project |
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| in operation. |
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| "Department" means the Department of Commerce and Economic |
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| Opportunity. |
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| "Director" means the Director of the Illinois Power Agency. |
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| "Demand-response" means measures that decrease peak |
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| electricity demand or shift demand from peak to off-peak |
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| periods. |
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| "Energy efficiency" means measures that reduce the amount |
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| of electricity required to achieve a given end use. |
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| "Energy facility" includes a clean coal power facility, a |
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| clean coal SNG facility, a nuclear facility, a facility that |
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| produces renewable energy, including, but not limited to, wind, |
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| solar, and biomass, lines for the transmission of electric |
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| power, smart-grid equipment and facilities, a fossil |
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| fuel-fired electric generation facility existing on the |
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| effective date of this amendatory Act of the 96th General |
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| Assembly that is regulated and in compliance with Subparts C, |
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| D, and E of Title 35 of the Illinois Administrative Code, a |
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| coal to liquid facility, a refinery to produce fuel or energy, |
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| and a coal mine or a facility for the exploration or production |
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| of oil or gas, and all linear facilities, including railroads, |
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| road pipelines, or transmission lines necessary to the |
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| operation of that facility. |
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| "Electric utility" has the same definition as found in |
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| Section 16-102 of the Public Utilities Act. |
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| "Facility" means an electric generating unit or a |
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| co-generating unit that produces electricity along with |
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| related equipment necessary to connect the facility to an |
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| electric transmission or distribution system. |
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| "Feedstock" means any raw material supplied to an energy |
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| facility from which other end products can be made. |
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| "Governmental aggregator" means one or more units of local |
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| government that individually or collectively procure |
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| electricity to serve residential retail electrical loads |
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| located within its or their jurisdiction. |
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| "Local government" means a unit of local government as |
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| defined in Article VII of Section 1 of the Illinois |
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| Constitution. |
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| "Municipality" means a city, village, or incorporated |
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| town. |
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| "Person" means any natural person, firm, partnership, |
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| corporation, either domestic or foreign, company, association, |
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| limited liability company, joint stock company, or association |
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| and includes any trustee, receiver, assignee, or personal |
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| representative thereof. |
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| "Project" means the planning, bidding, and construction of |
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| a facility. |
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| "Public utility" has the same definition as found in |
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| Section 3-105 of the Public Utilities Act. |
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| "Real property" means any interest in land together with |
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| all structures, fixtures, and improvements thereon, including |
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| lands under water and riparian rights, any easements, |
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| covenants, licenses, leases, rights-of-way, uses, and other |
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| interests, together with any liens, judgments, mortgages, or |
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| other claims or security interests related to real property. |
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| "Renewable energy credit" means a tradable credit that |
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| represents the environmental attributes of a certain amount of |
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| energy produced from a renewable energy resource. |
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| "Renewable energy resources" includes energy and its |
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| associated renewable energy credit or renewable energy credits |
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| from wind, solar thermal energy, photovoltaic cells and panels, |
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| biodiesel, crops and untreated and unadulterated organic waste |
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| biomass, trees and tree trimmings, hydropower that does not |
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| involve new construction or significant expansion of |
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| hydropower dams, and other alternative sources of |
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| environmentally preferable energy. For purposes of this Act, |
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| landfill gas produced in the State is considered a renewable |
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| energy resource. "Renewable energy resources" does not include |
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| the incineration or burning of tires, garbage, general |
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| household, institutional, and commercial waste, industrial |
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| lunchroom or office waste, landscape waste other than trees and |
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| tree trimmings, railroad crossties, utility poles, or |
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| construction or demolition debris, other than untreated and |
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| unadulterated waste wood. |
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| "Revenue bond" means any bond, note, or other evidence of |
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| indebtedness issued by the Authority, the principal and |
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| interest of which is payable solely from revenues or income |
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| derived from any project or activity of the Agency. |
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| "Sequester" means permanent storage of carbon dioxide by |
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| injecting it into a saline aquifer, a depleted gas reservoir, |
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| or an oil reservoir, directly or through an enhanced oil |
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| recovery process that may involve intermediate storage in a |
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| salt dome. |
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| "Servicing agreement" means (i) in the case of an electric |
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| utility, an agreement between the owner of a clean coal |
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| facility and such electric utility, which agreement shall have |
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| terms and conditions meeting the requirements of paragraph (3) |
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| of subsection (d) of Section 1-75, and (ii) in the case of an |
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| alternative retail electric supplier, an agreement between the |
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| owner of a clean coal facility and such alternative retail |
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| electric supplier, which agreement shall have terms and |
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| conditions meeting the requirements of Section 16-115(d)(5) of |
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| the Public Utilities Act. |
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| "Substitute natural gas" or "SNG" means a gas manufactured |
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| by gasification of hydrocarbon feedstock, which is |
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| substantially interchangeable in use and distribution with |
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| conventional natural gas. |
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| "Total resource cost test" or "TRC test" means a standard |
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| that is met if, for an investment in energy efficiency or |
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| demand-response measures, the benefit-cost ratio is greater |
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| than one. The benefit-cost ratio is the ratio of the net |
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| present value of the total benefits of the program to the net |
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| present value of the total costs as calculated over the |
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| lifetime of the measures. A total resource cost test compares |
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| the sum of avoided electric utility costs, representing the |
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| benefits that accrue to the system and the participant in the |
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| delivery of those efficiency measures, to the sum of all |
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| incremental costs of end-use measures that are implemented due |
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| to the program (including both utility and participant |
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| contributions), plus costs to administer, deliver, and |
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| evaluate each demand-side program, to quantify the net savings |
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| obtained by substituting the demand-side program for supply |
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| resources. In calculating avoided costs of power and energy |
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| that an electric utility would otherwise have had to acquire, |
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| reasonable estimates shall be included of financial costs |
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| likely to be imposed by future regulations and legislation on |
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| emissions of greenhouse gases.
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| (Source: P.A. 95-481, eff. 8-28-07; 95-913, eff. 1-1-09.) |
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| (Text of Section after amendment by P.A. 95-1027 ) |
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| Sec. 1-10. Definitions. |
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| "Agency" means the Illinois Power Agency. |
12 |
| "Agency loan agreement" means any agreement pursuant to |
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| which the Illinois Finance Authority agrees to loan the |
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| proceeds of revenue bonds issued with respect to a project to |
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| the Agency upon terms providing for loan repayment installments |
16 |
| at least sufficient to pay when due all principal of, interest |
17 |
| and premium, if any, on those revenue bonds, and providing for |
18 |
| maintenance, insurance, and other matters in respect of the |
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| project. |
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| "Authority" means the Illinois Finance Authority. |
21 |
| "Clean coal facility" means an electric generating |
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| facility that uses primarily coal as a feedstock and that |
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| captures and sequesters carbon emissions at the following |
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| levels: at least 50% of the total carbon emissions that the |
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| facility would otherwise emit if, at the time construction |
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| commences, the facility is scheduled to commence operation |
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| before 2016, at least 70% of the total carbon emissions that |
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| the facility would otherwise emit if, at the time construction |
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| commences, the facility is scheduled to commence operation |
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| during 2016 or 2017, and at least 90% of the total carbon |
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| emissions that the facility would otherwise emit if, at the |
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| time construction commences, the facility is scheduled to |
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| commence operation after 2017. The power block of the clean |
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| coal facility shall not exceed allowable emission rates for |
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| sulfur dioxide, nitrogen oxides, carbon monoxide, particulates |
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| and mercury for a natural gas-fired combined-cycle facility the |
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| same size as and in the same location as the clean coal |
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| facility at the time the clean coal facility obtains an |
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| approved air permit. All coal used by a clean coal facility |
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| shall have high volatile bituminous rank and greater than 1.7 |
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| pounds of sulfur per million btu content, unless the clean coal |
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| facility does not use gasification technology and was operating |
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| as a conventional coal-fired electric generating facility on |
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| June 1, 2009 ( the effective date of Public Act 95-1027)
this |
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| amendatory Act of the 95th General Assembly . |
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| "Clean coal SNG facility" means a facility that uses a |
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| gasification process to produce substitute natural gas, that |
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| sequesters at least 90% of the total carbon emissions that the |
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| facility would otherwise emit and that uses coal as a |
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| feedstock, with all such coal having a high bituminous rank and |
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| greater than 1.7 pounds of sulfur per million btu content. |
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LRB096 11157 MJR 21532 b |
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| "Coal to liquid facility" means a facility that produces |
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| fuels by processes that convert coal, waste coal, or biomass |
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| resources or extract oil from oil shale to produce fuels for |
4 |
| powering vehicles, aircraft, and machinery and that sequesters |
5 |
| carbon emissions consistent with federal and State standards. |
6 |
| These fuels may include, but are not limited to, petroleum, jet |
7 |
| fuel, gasoline, diesel fuel, hydrogen derived from coal, and |
8 |
| diesel fuel and ethanol derived from biomass resources. |
9 |
| "Biomass resources" means any organic matter that is available |
10 |
| on a renewable or recurring basis, including (1) agricultural |
11 |
| crops and trees, (2) wood and wood residues, (3) plants, |
12 |
| aquatic plants, and plant oils, (4) grasses, (5) animal fats |
13 |
| and animal by-products, (6) animal manure, (7) residue |
14 |
| materials, and (8) waste products. |
15 |
| "Commission" means the Illinois Commerce Commission. |
16 |
| "Costs incurred in connection with the development and |
17 |
| construction of a facility" means: |
18 |
| (1) the cost of acquisition of all real property and |
19 |
| improvements in connection therewith and equipment and |
20 |
| other property, rights, and easements acquired that are |
21 |
| deemed necessary for the operation and maintenance of the |
22 |
| facility; |
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| (2) financing costs with respect to bonds, notes, and |
24 |
| other evidences of indebtedness of the Agency; |
25 |
| (3) all origination, commitment, utilization, |
26 |
| facility, placement, underwriting, syndication, credit |
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LRB096 11157 MJR 21532 b |
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| enhancement, and rating agency fees; |
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| (4) engineering, design, procurement, consulting, |
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| legal, accounting, title insurance, survey, appraisal, |
4 |
| escrow, trustee, collateral agency, interest rate hedging, |
5 |
| interest rate swap, capitalized interest and other |
6 |
| financing costs, and other expenses for professional |
7 |
| services; and |
8 |
| (5) the costs of plans, specifications, site study and |
9 |
| investigation, installation, surveys, other Agency costs |
10 |
| and estimates of costs, and other expenses necessary or |
11 |
| incidental to determining the feasibility of any project, |
12 |
| together with such other expenses as may be necessary or |
13 |
| incidental to the financing, insuring, acquisition, and |
14 |
| construction of a specific project and placing that project |
15 |
| in operation. |
16 |
| "Department" means the Department of Commerce and Economic |
17 |
| Opportunity. |
18 |
| "Director" means the Director of the Illinois Power Agency. |
19 |
| "Demand-response" means measures that decrease peak |
20 |
| electricity demand or shift demand from peak to off-peak |
21 |
| periods. |
22 |
| "Energy efficiency" means measures that reduce the amount |
23 |
| of electricity required to achieve a given end use. |
24 |
| "Energy facility" includes a clean coal power facility, a |
25 |
| clean coal SNG facility, a nuclear facility, a facility that |
26 |
| produces renewable energy, including, but not limited to, wind, |
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| solar, and biomass, lines for the transmission of electric |
2 |
| power, smart-grid equipment and facilities, a fossil |
3 |
| fuel-fired electric generation facility existing on the |
4 |
| effective date of this amendatory Act of the 96th General |
5 |
| Assembly that is regulated and in compliance with Subparts C, |
6 |
| D, and E of Title 35 of the Illinois Administrative Code, a |
7 |
| coal to liquid facility, a refinery to produce fuel or energy, |
8 |
| and a coal mine or a facility for the exploration or production |
9 |
| of oil or gas, and all linear facilities, including railroads, |
10 |
| road pipelines, or transmission lines necessary to the |
11 |
| operation of that facility. |
12 |
| "Electric utility" has the same definition as found in |
13 |
| Section 16-102 of the Public Utilities Act. |
14 |
| "Facility" means an electric generating unit or a |
15 |
| co-generating unit that produces electricity along with |
16 |
| related equipment necessary to connect the facility to an |
17 |
| electric transmission or distribution system. |
18 |
| "Feedstock" means any raw material supplied to an energy |
19 |
| facility from which other end products can be made. |
20 |
| "Governmental aggregator" means one or more units of local |
21 |
| government that individually or collectively procure |
22 |
| electricity to serve residential retail electrical loads |
23 |
| located within its or their jurisdiction. |
24 |
| "Local government" means a unit of local government as |
25 |
| defined in Article VII of Section 1 of the Illinois |
26 |
| Constitution. |
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| "Municipality" means a city, village, or incorporated |
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| town. |
3 |
| "Person" means any natural person, firm, partnership, |
4 |
| corporation, either domestic or foreign, company, association, |
5 |
| limited liability company, joint stock company, or association |
6 |
| and includes any trustee, receiver, assignee, or personal |
7 |
| representative thereof. |
8 |
| "Project" means the planning, bidding, and construction of |
9 |
| a facility. |
10 |
| "Public utility" has the same definition as found in |
11 |
| Section 3-105 of the Public Utilities Act. |
12 |
| "Real property" means any interest in land together with |
13 |
| all structures, fixtures, and improvements thereon, including |
14 |
| lands under water and riparian rights, any easements, |
15 |
| covenants, licenses, leases, rights-of-way, uses, and other |
16 |
| interests, together with any liens, judgments, mortgages, or |
17 |
| other claims or security interests related to real property. |
18 |
| "Renewable energy credit" means a tradable credit that |
19 |
| represents the environmental attributes of a certain amount of |
20 |
| energy produced from a renewable energy resource. |
21 |
| "Renewable energy resources" includes energy and its |
22 |
| associated renewable energy credit or renewable energy credits |
23 |
| from wind, solar thermal energy, photovoltaic cells and panels, |
24 |
| biodiesel, crops and untreated and unadulterated organic waste |
25 |
| biomass, trees and tree trimmings, hydropower that does not |
26 |
| involve new construction or significant expansion of |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
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|
1 |
| hydropower dams, and other alternative sources of |
2 |
| environmentally preferable energy. For purposes of this Act, |
3 |
| landfill gas produced in the State is considered a renewable |
4 |
| energy resource. "Renewable energy resources" does not include |
5 |
| the incineration or burning of tires, garbage, general |
6 |
| household, institutional, and commercial waste, industrial |
7 |
| lunchroom or office waste, landscape waste other than trees and |
8 |
| tree trimmings, railroad crossties, utility poles, or |
9 |
| construction or demolition debris, other than untreated and |
10 |
| unadulterated waste wood. |
11 |
| "Revenue bond" means any bond, note, or other evidence of |
12 |
| indebtedness issued by the Authority, the principal and |
13 |
| interest of which is payable solely from revenues or income |
14 |
| derived from any project or activity of the Agency. |
15 |
| "Sequester" means permanent storage of carbon dioxide by |
16 |
| injecting it into a saline aquifer, a depleted gas reservoir, |
17 |
| or an oil reservoir, directly or through an enhanced oil |
18 |
| recovery process that may involve intermediate storage in a |
19 |
| salt dome. |
20 |
| "Servicing agreement" means (i) in the case of an electric |
21 |
| utility, an agreement between the owner of a clean coal |
22 |
| facility and such electric utility, which agreement shall have |
23 |
| terms and conditions meeting the requirements of paragraph (3) |
24 |
| of subsection (d) of Section 1-75, and (ii) in the case of an |
25 |
| alternative retail electric supplier, an agreement between the |
26 |
| owner of a clean coal facility and such alternative retail |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| electric supplier, which agreement shall have terms and |
2 |
| conditions meeting the requirements of Section 16-115(d)(5) of |
3 |
| the Public Utilities Act. |
4 |
| "Substitute natural gas" or "SNG" means a gas manufactured |
5 |
| by gasification of hydrocarbon feedstock, which is |
6 |
| substantially interchangeable in use and distribution with |
7 |
| conventional natural gas. |
8 |
| "Total resource cost test" or "TRC test" means a standard |
9 |
| that is met if, for an investment in energy efficiency or |
10 |
| demand-response measures, the benefit-cost ratio is greater |
11 |
| than one. The benefit-cost ratio is the ratio of the net |
12 |
| present value of the total benefits of the program to the net |
13 |
| present value of the total costs as calculated over the |
14 |
| lifetime of the measures. A total resource cost test compares |
15 |
| the sum of avoided electric utility costs, representing the |
16 |
| benefits that accrue to the system and the participant in the |
17 |
| delivery of those efficiency measures, to the sum of all |
18 |
| incremental costs of end-use measures that are implemented due |
19 |
| to the program (including both utility and participant |
20 |
| contributions), plus costs to administer, deliver, and |
21 |
| evaluate each demand-side program, to quantify the net savings |
22 |
| obtained by substituting the demand-side program for supply |
23 |
| resources. In calculating avoided costs of power and energy |
24 |
| that an electric utility would otherwise have had to acquire, |
25 |
| reasonable estimates shall be included of financial costs |
26 |
| likely to be imposed by future regulations and legislation on |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| emissions of greenhouse gases.
|
2 |
| (Source: P.A. 95-481, eff. 8-28-07; 95-913, eff. 1-1-09; |
3 |
| 95-1027, eff. 6-1-09; revised 1-14-09.) |
4 |
| (20 ILCS 3855/1-21)
|
5 |
| Sec. 1-21. Eminent domain. The Agency may take and acquire |
6 |
| possession by eminent domain of any property or interest in |
7 |
| property that the Agency is authorized to acquire under this |
8 |
| Act for the construction, maintenance, or operation of a |
9 |
| facility with the consent in writing of the Governor, after |
10 |
| following the provisions of Section 1-85(a) of this Act, to |
11 |
| acquire by private purchase, or by condemnation in the manner |
12 |
| provided for the exercise of the power of eminent domain under |
13 |
| the Eminent Domain Act. The power of condemnation shall be |
14 |
| exercised, however, solely for the purposes of one or more of |
15 |
| the following: siting, rights of way, and easements |
16 |
| appurtenant. In addition, the Agency may acquire by eminent |
17 |
| domain permanent easements for the delivery, transportation, |
18 |
| and storage of CO 2 and may lease those easements to any energy |
19 |
| facility on reasonable terms and conditions, as determined by |
20 |
| the Agency. The Agency shall not exercise its powers of |
21 |
| condemnation until it has used reasonable good faith efforts to |
22 |
| acquire the property before filing a petition for condemnation |
23 |
| and may thereafter use those powers when it determines that the |
24 |
| condemnation of the property rights is necessary to avoid |
25 |
| unreasonable delay or economic hardship to the progress of |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| activities carried out in the exercise of powers granted under |
2 |
| this Act. Before use of the power of condemnation for projects, |
3 |
| the Agency shall hold a public hearing to receive comments on |
4 |
| the exercise of the power of condemnation. The Agency shall use |
5 |
| the information received at the hearing in making its final |
6 |
| decision on the exercise of the power of condemnation. The |
7 |
| hearing shall be held in a location reasonably accessible to |
8 |
| the public interested in the decision. The Agency shall |
9 |
| promulgate guidelines for the conduct of the hearing. The |
10 |
| Agency shall conduct a feasibility study showing that the |
11 |
| taking is necessary to accomplish the purposes of this Act and |
12 |
| that is adequate to meet the environmental standards set forth |
13 |
| by the State and the federal governments. The Agency may not |
14 |
| exercise the authority provided in Article 20 of the Eminent |
15 |
| Domain Act (quick-take procedure) providing for immediate |
16 |
| possession in those proceedings. The Agency does not have the |
17 |
| power to exercise eminent domain over the property of any |
18 |
| public utility or any person owning an electric generating |
19 |
| plant.
|
20 |
| (Source: P.A. 95-481, eff. 8-28-07.) |
21 |
| (20 ILCS 3855/1-80) |
22 |
| (Text of Section before amendment by P.A. 95-1027 )
|
23 |
| Sec. 1-80. Resource Development Bureau. The Resource |
24 |
| Development Bureau has the following duties and |
25 |
| responsibilities: |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| (a) At the Agency's discretion, conduct feasibility |
2 |
| studies on the construction of any facility. Funding for a |
3 |
| study shall come from either: |
4 |
| (i) fees assessed by the Agency on municipal |
5 |
| electric systems, governmental aggregators, unit or |
6 |
| units of local government, or rural electric |
7 |
| cooperatives requesting the feasibility study; or |
8 |
| (ii) an appropriation from the General Assembly. |
9 |
| (b) If the Agency undertakes the construction of a |
10 |
| facility, moneys generated from the sale of revenue bonds |
11 |
| by the Authority for the facility shall be used to |
12 |
| reimburse the source of the money used for the facility's |
13 |
| feasibility study. |
14 |
| (c) The Agency may develop, finance, construct, or |
15 |
| operate electric generation and co-generation facilities |
16 |
| that use indigenous coal or renewable resources, or both, |
17 |
| financed with bonds issued by the Authority on behalf of |
18 |
| the Agency. Any such facility that uses coal must be a |
19 |
| clean coal facility and must be constructed in a location |
20 |
| where the geology is suitable for carbon sequestration. The |
21 |
| Agency may also develop, finance, construct, or operate a |
22 |
| carbon sequestration facility, including necessary |
23 |
| pipelines, transmission lines, or both. Preference shall |
24 |
| be given to technologies that enable carbon capture and |
25 |
| sites in locations where the geology is suitable for carbon |
26 |
| sequestration. |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| (1) The Agency may enter into contractual |
2 |
| arrangements with private and public entities, |
3 |
| including but not limited to municipal electric |
4 |
| systems, governmental aggregators, and rural electric |
5 |
| cooperatives, to plan, site, construct, improve, |
6 |
| rehabilitate, and operate those electric generation |
7 |
| and co-generation facilities. No contract shall be |
8 |
| entered into by the Agency that would jeopardize the |
9 |
| tax-exempt status of any bond issued in connection with |
10 |
| a project for which the Agency entered into the |
11 |
| contract. |
12 |
| (2) The Agency shall hold at least one public |
13 |
| hearing before entering into any such contractual |
14 |
| arrangements. At least 30-days' notice of the hearing |
15 |
| shall be given by publication once in each week during |
16 |
| that period in 6 newspapers within the State, at least |
17 |
| one of which has a circulation area that includes the |
18 |
| location of the proposed facility. |
19 |
| (3) The first facility that the Agency develops, |
20 |
| finances, or constructs shall be a facility that uses |
21 |
| coal produced in Illinois. The Agency may, however, |
22 |
| also develop, finance, or construct renewable energy |
23 |
| facilities after work on the first facility has |
24 |
| commenced. |
25 |
| (4) The Agency may not develop, finance, or |
26 |
| construct a nuclear power plant. |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| (5) The Agency shall assess fees to applicants |
2 |
| seeking to partner with the Agency on projects. |
3 |
| (d) Use of electricity generated by the Agency's |
4 |
| facilities. The Agency may supply electricity produced by |
5 |
| the Agency's facilities to municipal electric systems, |
6 |
| governmental aggregators, or rural electric cooperatives |
7 |
| in Illinois. The electricity shall be supplied at cost. |
8 |
| (1) Contracts to supply power and energy from the |
9 |
| Agency's facilities shall provide for the effectuation |
10 |
| of the policies set forth in this Act. |
11 |
| (2) The contracts shall also provide that, |
12 |
| notwithstanding any provision in the Public Utilities |
13 |
| Act, entities supplied with power and energy from an |
14 |
| Agency facility shall supply the power and energy to |
15 |
| retail customers at the same price paid to purchase |
16 |
| power and energy from the Agency. |
17 |
| (e) Electric utilities shall not be required to purchase |
18 |
| electricity directly or indirectly from facilities developed |
19 |
| or sponsored by the Agency. |
20 |
| (f) The Agency may sell excess capacity and excess energy |
21 |
| into the wholesale electric market at prevailing market rates; |
22 |
| provided, however, the Agency may not sell excess capacity or |
23 |
| excess energy through the procurement process described in |
24 |
| Section 16-111.5 of the Public Utilities Act. |
25 |
| (g) The Agency shall not directly sell electric power and |
26 |
| energy to retail customers. Nothing in this paragraph shall be |
|
|
|
SB1823 |
- 24 - |
LRB096 11157 MJR 21532 b |
|
|
1 |
| construed to prohibit sales to municipal electric systems, |
2 |
| governmental aggregators, or rural electric cooperatives.
|
3 |
| (Source: P.A. 95-481, eff. 8-28-07.) |
4 |
| (Text of Section after amendment by P.A. 95-1027 ) |
5 |
| Sec. 1-80. Resource Development Bureau. The Resource |
6 |
| Development Bureau has the following duties and |
7 |
| responsibilities: |
8 |
| (a) At the Agency's discretion, conduct feasibility |
9 |
| studies on the construction of any facility. Funding for a |
10 |
| study shall come from either: |
11 |
| (i) fees assessed by the Agency on municipal |
12 |
| electric systems, governmental aggregators, unit or |
13 |
| units of local government, or rural electric |
14 |
| cooperatives requesting the feasibility study; or |
15 |
| (ii) an appropriation from the General Assembly. |
16 |
| (b) If the Agency undertakes the construction of a |
17 |
| facility, moneys generated from the sale of revenue bonds |
18 |
| by the Authority for the facility shall be used to |
19 |
| reimburse the source of the money used for the facility's |
20 |
| feasibility study. |
21 |
| (c) The Agency may develop, finance, construct, or |
22 |
| operate electric generation and co-generation facilities |
23 |
| that use indigenous coal or renewable resources, or both, |
24 |
| financed with bonds issued by the Authority on behalf of |
25 |
| the Agency. Any such facility that uses coal must be a |
|
|
|
SB1823 |
- 25 - |
LRB096 11157 MJR 21532 b |
|
|
1 |
| clean coal facility and must be constructed in a location |
2 |
| where the geology is suitable for carbon sequestration. The |
3 |
| Agency may also develop, finance, construct, or operate a |
4 |
| carbon sequestration facility , including necessary |
5 |
| pipelines, transmission lines, or both . |
6 |
| (1) The Agency may enter into contractual |
7 |
| arrangements with private and public entities, |
8 |
| including but not limited to municipal electric |
9 |
| systems, governmental aggregators, and rural electric |
10 |
| cooperatives, to plan, site, construct, improve, |
11 |
| rehabilitate, and operate those electric generation |
12 |
| and co-generation facilities. No contract shall be |
13 |
| entered into by the Agency that would jeopardize the |
14 |
| tax-exempt status of any bond issued in connection with |
15 |
| a project for which the Agency entered into the |
16 |
| contract. |
17 |
| (2) The Agency shall hold at least one public |
18 |
| hearing before entering into any such contractual |
19 |
| arrangements. At least 30-days' notice of the hearing |
20 |
| shall be given by publication once in each week during |
21 |
| that period in 6 newspapers within the State, at least |
22 |
| one of which has a circulation area that includes the |
23 |
| location of the proposed facility. |
24 |
| (3) The first facility that the Agency develops, |
25 |
| finances, or constructs shall be a facility that uses |
26 |
| coal produced in Illinois. The Agency may, however, |
|
|
|
SB1823 |
- 26 - |
LRB096 11157 MJR 21532 b |
|
|
1 |
| also develop, finance, or construct renewable energy |
2 |
| facilities after work on the first facility has |
3 |
| commenced. |
4 |
| (4) The Agency may not develop, finance, or |
5 |
| construct a nuclear power plant. |
6 |
| (5) The Agency shall assess fees to applicants |
7 |
| seeking to partner with the Agency on projects. |
8 |
| (d) Use of electricity generated by the Agency's |
9 |
| facilities. The Agency may supply electricity produced by |
10 |
| the Agency's facilities to municipal electric systems, |
11 |
| governmental aggregators, or rural electric cooperatives |
12 |
| in Illinois. The electricity shall be supplied at cost. |
13 |
| (1) Contracts to supply power and energy from the |
14 |
| Agency's facilities shall provide for the effectuation |
15 |
| of the policies set forth in this Act. |
16 |
| (2) The contracts shall also provide that, |
17 |
| notwithstanding any provision in the Public Utilities |
18 |
| Act, entities supplied with power and energy from an |
19 |
| Agency facility shall supply the power and energy to |
20 |
| retail customers at the same price paid to purchase |
21 |
| power and energy from the Agency. |
22 |
| (e) Electric utilities shall not be required to purchase |
23 |
| electricity directly or indirectly from facilities developed |
24 |
| or sponsored by the Agency. |
25 |
| (f) The Agency may sell excess capacity and excess energy |
26 |
| into the wholesale electric market at prevailing market rates; |
|
|
|
SB1823 |
- 27 - |
LRB096 11157 MJR 21532 b |
|
|
1 |
| provided, however, the Agency may not sell excess capacity or |
2 |
| excess energy through the procurement process described in |
3 |
| Section 16-111.5 of the Public Utilities Act. |
4 |
| (g) The Agency shall not directly sell electric power and |
5 |
| energy to retail customers. Nothing in this paragraph shall be |
6 |
| construed to prohibit sales to municipal electric systems, |
7 |
| governmental aggregators, or rural electric cooperatives.
|
8 |
| (Source: P.A. 95-481, eff. 8-28-07; 95-1027, eff. 6-1-09.)
|
9 |
| Section 10-10. The Public Utilities Act is amended by |
10 |
| changing Sections 8-406 and 9-220 and by adding Section 4-105 |
11 |
| as follows: |
12 |
| (220 ILCS 5/4-105 new)
|
13 |
| Sec. 4-105. Expedited permitting. The rules of the |
14 |
| Commission must include a process for expediting the issuance |
15 |
| of permits and licenses for projects at energy facilities that |
16 |
| are subject to Commission regulation as of January 1, 2009, as |
17 |
| that term is used in Section 1-10 of the Illinois Power Agency |
18 |
| Act. The Commission may engage the experts and additional |
19 |
| resources that are reasonably necessary for implementing this |
20 |
| process. An applicant must request the use of an expedited |
21 |
| process, and any additional costs for using that process shall |
22 |
| be borne by the applicant.
|
23 |
| (220 ILCS 5/8-406) (from Ch. 111 2/3, par. 8-406)
|
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| Sec. 8-406. Certificate of public convenience and |
2 |
| necessity.
|
3 |
| (a) No public utility not owning any city or village
|
4 |
| franchise nor engaged in performing any public service or in |
5 |
| furnishing any
product or commodity within this State as of |
6 |
| July 1, 1921 and not
possessing a certificate of
public |
7 |
| convenience and necessity from the Illinois Commerce |
8 |
| Commission,
the State Public Utilities Commission or
the Public |
9 |
| Utilities Commission, at the time this amendatory Act of 1985 |
10 |
| goes
into effect, shall transact any business in this State |
11 |
| until it shall have
obtained a certificate from the Commission |
12 |
| that public convenience and
necessity require the transaction |
13 |
| of such business.
|
14 |
| (b) No public utility shall begin the construction of any |
15 |
| new plant,
equipment, property or facility which is not in |
16 |
| substitution of any
existing plant, equipment, property or |
17 |
| facility or any extension or
alteration thereof or in addition |
18 |
| thereto,
unless and until it shall have obtained from the
|
19 |
| Commission a certificate that public convenience and necessity |
20 |
| require such
construction. Whenever after a hearing the |
21 |
| Commission determines that any
new construction or the |
22 |
| transaction of any business by a public utility will
promote |
23 |
| the public convenience and is necessary thereto, it shall have |
24 |
| the
power to issue certificates of public convenience and |
25 |
| necessity. The
Commission shall determine that proposed |
26 |
| construction will promote the
public convenience and necessity |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| only if the utility demonstrates: (1) that the
proposed |
2 |
| construction is necessary to provide adequate, reliable, and
|
3 |
| efficient service to its customers and is the
least-cost means |
4 |
| of
satisfying the service needs of its customers or that the |
5 |
| proposed construction will promote the development of an |
6 |
| effectively competitive electricity market that operates |
7 |
| efficiently, is equitable to all customers, and is the least |
8 |
| cost means of satisfying those objectives;
(2) that the utility |
9 |
| is capable of efficiently managing and
supervising the |
10 |
| construction process and has taken sufficient action to
ensure |
11 |
| adequate and efficient construction and supervision thereof; |
12 |
| and (3)
that the utility is capable of financing the proposed |
13 |
| construction without
significant adverse financial |
14 |
| consequences for the utility or its
customers.
|
15 |
| (c) (Blank). After the effective date of this amendatory |
16 |
| Act of 1987, no
construction shall commence on any new nuclear
|
17 |
| power plant to be located within this State, and no certificate |
18 |
| of public
convenience and necessity or other authorization |
19 |
| shall be issued therefor
by the Commission, until the Director |
20 |
| of the Illinois Environmental
Protection Agency finds that the |
21 |
| United States Government, through its
authorized agency, has |
22 |
| identified and approved a demonstrable technology or
means for |
23 |
| the disposal of high level nuclear waste, or until such
|
24 |
| construction has been specifically approved by a statute |
25 |
| enacted by the General
Assembly.
|
26 |
| As used in this Section, "high level nuclear waste" means |
|
|
|
SB1823 |
- 30 - |
LRB096 11157 MJR 21532 b |
|
|
1 |
| those aqueous
wastes resulting from the operation of the first |
2 |
| cycle of the solvent
extraction system or equivalent and the |
3 |
| concentrated wastes of the
subsequent extraction cycles or |
4 |
| equivalent in a facility for reprocessing
irradiated reactor |
5 |
| fuel and shall include spent fuel assemblies prior to
fuel |
6 |
| reprocessing.
|
7 |
| (d) In making its determination, the Commission shall |
8 |
| attach primary
weight to the cost or cost savings to the |
9 |
| customers of the utility. The
Commission may consider any or |
10 |
| all factors which will or may affect such
cost or cost savings.
|
11 |
| (e) The Commission may issue a temporary certificate which |
12 |
| shall remain
in force not to exceed one year in cases of |
13 |
| emergency, to assure maintenance
of adequate service or to |
14 |
| serve particular customers, without notice or
hearing, pending |
15 |
| the determination of an application for a certificate, and
may |
16 |
| by regulation exempt from the requirements of this Section |
17 |
| temporary
acts or operations for which the issuance of a |
18 |
| certificate will not be
required in the public interest.
|
19 |
| A public utility shall not be required to obtain but may |
20 |
| apply for and
obtain a certificate of public convenience and |
21 |
| necessity pursuant to this
Section with respect to any matter |
22 |
| as to which it has received the
authorization or order of the |
23 |
| Commission under the Electric Supplier Act,
and any such |
24 |
| authorization or order granted a public utility by the
|
25 |
| Commission under that Act shall as between public utilities be |
26 |
| deemed to
be, and shall have except as provided in that Act the |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| same force and effect
as, a certificate of public convenience |
2 |
| and necessity issued pursuant to this
Section.
|
3 |
| No electric cooperative shall be made or shall become a |
4 |
| party to or shall
be entitled to be heard or to otherwise |
5 |
| appear or participate in any
proceeding initiated under this |
6 |
| Section for authorization of power plant
construction and as to |
7 |
| matters as to which a remedy is available under The
Electric |
8 |
| Supplier Act.
|
9 |
| (f) Such certificates may be altered or modified by the |
10 |
| Commission, upon
its own motion or upon application by the |
11 |
| person or corporation affected.
Unless exercised within a |
12 |
| period of 2 years from the grant thereof
authority conferred by |
13 |
| a certificate of convenience and necessity issued by
the |
14 |
| Commission shall be null and void.
|
15 |
| No certificate of public convenience and necessity shall be |
16 |
| construed as
granting a monopoly or an exclusive privilege, |
17 |
| immunity or franchise.
|
18 |
| (Source: P.A. 95-700, eff. 11-9-07.)
|
19 |
| (220 ILCS 5/9-220) (from Ch. 111 2/3, par. 9-220)
|
20 |
| (Text of Section before amendment by P.A. 95-1027 )
|
21 |
| Sec. 9-220. Rate changes based on changes in fuel costs.
|
22 |
| (a) Notwithstanding the provisions of Section 9-201, the
|
23 |
| Commission may authorize the increase or decrease of rates and |
24 |
| charges
based upon changes in the cost of fuel used in the |
25 |
| generation or production
of electric power, changes in the cost |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| of purchased power, or changes in
the cost of purchased gas |
2 |
| through the application of fuel adjustment
clauses or purchased |
3 |
| gas adjustment clauses. The Commission may also
authorize the |
4 |
| increase or decrease of rates and charges based upon |
5 |
| expenditures
or revenues resulting from the purchase or sale of |
6 |
| emission allowances created
under the federal Clean Air Act |
7 |
| Amendments of 1990,
through such fuel adjustment clauses, as a |
8 |
| cost of fuel. For the purposes of
this paragraph, cost of fuel |
9 |
| used in the generation or production of electric
power shall |
10 |
| include the amount of any fees paid by the utility for the
|
11 |
| implementation and operation of a process for the |
12 |
| desulfurization of the
flue gas when burning high sulfur coal |
13 |
| at any location within the State of
Illinois irrespective of |
14 |
| the attainment status designation of such
location; but shall |
15 |
| not include transportation costs
of coal
(i) except to the |
16 |
| extent that for contracts entered into on
and after the |
17 |
| effective date of this amendatory Act of 1997,
the cost of the |
18 |
| coal, including transportation costs,
constitutes the lowest |
19 |
| cost for adequate and reliable fuel
supply reasonably available |
20 |
| to the public utility in
comparison to the cost, including |
21 |
| transportation costs, of
other adequate and reliable sources of |
22 |
| fuel supply reasonably
available to the public utility, or (ii)
|
23 |
| except as otherwise provided in the next 3 sentences of this |
24 |
| paragraph.
Such costs of fuel
shall, when requested by a |
25 |
| utility or at the conclusion of the utility's
next general |
26 |
| electric rate proceeding, whichever shall first occur, include
|
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| transportation costs of coal purchased under existing coal |
2 |
| purchase
contracts. For purposes of this paragraph "existing |
3 |
| coal purchase
contracts" means contracts for the purchase of |
4 |
| coal in effect on the
effective date of this amendatory Act of |
5 |
| 1991, as such contracts may
thereafter be amended, but only to |
6 |
| the extent that any such amendment does
not increase the |
7 |
| aggregate quantity of coal to be purchased under such
contract.
|
8 |
| Nothing herein shall authorize an electric utility
to recover |
9 |
| through its fuel adjustment clause any amounts of
|
10 |
| transportation costs of coal that were included in the revenue
|
11 |
| requirement used to set base rates in its most recent general
|
12 |
| rate proceeding.
Cost shall be based upon uniformly applied |
13 |
| accounting
principles. Annually, the Commission shall initiate |
14 |
| public hearings to
determine whether the clauses reflect actual |
15 |
| costs of fuel, gas, power, or
coal transportation purchased to |
16 |
| determine whether such purchases were
prudent, and to reconcile |
17 |
| any amounts collected with the actual costs of
fuel, power, |
18 |
| gas, or coal transportation prudently purchased. In each such
|
19 |
| proceeding, the burden of proof shall be upon the utility to |
20 |
| establish the
prudence of its cost of fuel, power, gas, or coal
|
21 |
| transportation purchases
and costs.
The Commission shall
issue |
22 |
| its final order in each such annual proceeding for an
electric |
23 |
| utility by December 31 of the year immediately
following the |
24 |
| year to which the proceeding pertains, provided,
that the |
25 |
| Commission shall issue its final order with respect
to such |
26 |
| annual proceeding for the years 1996 and earlier by December |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| 31, 1998.
|
2 |
| (b) A public utility providing electric service, other than |
3 |
| a public utility
described in subsections (e) or (f) of this |
4 |
| Section, may at
any time during the mandatory transition period |
5 |
| file with the
Commission proposed tariff sheets that eliminate |
6 |
| the public
utility's fuel adjustment clause and adjust the |
7 |
| public
utility's base rate tariffs by the amount necessary for |
8 |
| the
base fuel component of the base rates to recover the public
|
9 |
| utility's average fuel and power supply costs per kilowatt-hour |
10 |
| for the 2
most recent years for which the Commission
has issued |
11 |
| final orders in annual proceedings pursuant to
subsection (a), |
12 |
| where the average fuel and power supply costs
per kilowatt-hour |
13 |
| shall be calculated as the sum of the public
utility's prudent |
14 |
| and allowable fuel and power supply costs as
found by the |
15 |
| Commission in the 2 proceedings divided by the
public utility's |
16 |
| actual jurisdictional kilowatt-hour sales for
those 2 years. |
17 |
| Notwithstanding any contrary or inconsistent
provisions in |
18 |
| Section 9-201 of this Act, in subsection (a) of
this Section or |
19 |
| in any rules or regulations promulgated by the
Commission |
20 |
| pursuant to subsection (g) of this Section, the
Commission |
21 |
| shall review and shall by order approve, or approve
as |
22 |
| modified, the proposed tariff sheets within 60 days after
the |
23 |
| date of the public utility's filing. The Commission may
modify |
24 |
| the public utility's proposed tariff sheets only to the
extent |
25 |
| the Commission finds necessary to achieve conformance
to the |
26 |
| requirements of this subsection (b). During the 5
years |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| following the date of the Commission's order, but in any
event |
2 |
| no earlier than January 1, 2007, a public utility whose
fuel |
3 |
| adjustment clause has been eliminated pursuant to this
|
4 |
| subsection shall not file proposed tariff sheets seeking, or
|
5 |
| otherwise petition the Commission for, reinstatement of a fuel
|
6 |
| adjustment clause.
|
7 |
| (c) Notwithstanding any contrary or inconsistent
|
8 |
| provisions in Section 9-201 of this Act, in subsection (a) of
|
9 |
| this Section or in any rules or regulations promulgated by the
|
10 |
| Commission pursuant to subsection (g) of this Section, a
public |
11 |
| utility providing electric service, other than a public utility
|
12 |
| described
in subsection (e) or (f) of this Section, may at any |
13 |
| time
during the mandatory transition period file with the
|
14 |
| Commission proposed tariff sheets that establish the rate per
|
15 |
| kilowatt-hour to be applied pursuant to the public utility's
|
16 |
| fuel adjustment clause at the average value for such rate
|
17 |
| during the preceding 24 months, provided that such average
rate |
18 |
| results in a credit to customers' bills, without making
any |
19 |
| revisions to the public utility's base rate tariffs. The
|
20 |
| proposed tariff sheets shall establish the fuel adjustment
rate |
21 |
| for a specific time period of at least 3 years but not
more |
22 |
| than 5 years, provided that the terms and conditions for
any |
23 |
| reinstatement earlier than 5 years shall be set forth in
the |
24 |
| proposed tariff sheets and subject to modification or
approval |
25 |
| by the Commission. The Commission shall review and
shall by |
26 |
| order approve the proposed tariff sheets if it finds
that the |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| requirements of this subsection are met. The
Commission shall |
2 |
| not conduct the annual hearings specified in the
last 3 |
3 |
| sentences of subsection (a) of this Section for the
utility for |
4 |
| the period that the factor established pursuant to
this |
5 |
| subsection is in effect.
|
6 |
| (d) A public utility providing electric service, or a |
7 |
| public utility
providing gas service
may file with the |
8 |
| Commission proposed tariff sheets that
eliminate the public |
9 |
| utility's fuel or purchased gas
adjustment clause and adjust |
10 |
| the public utility's base rate
tariffs to provide for recovery |
11 |
| of power supply costs or gas
supply costs that would have been |
12 |
| recovered through such
clause; provided, that the provisions of |
13 |
| this subsection (d) shall not be
available to a public utility |
14 |
| described in subsections (e) or (f) of this
Section to |
15 |
| eliminate its fuel adjustment clause. Notwithstanding any |
16 |
| contrary
or inconsistent
provisions in Section 9-201 of this |
17 |
| Act, in subsection (a) of
this Section, or in any rules or |
18 |
| regulations promulgated by
the Commission pursuant to |
19 |
| subsection (g) of this Section, the
Commission shall review and |
20 |
| shall by order approve, or approve
as modified in the |
21 |
| Commission's order, the proposed tariff
sheets within 240 days |
22 |
| after the date of the public utility's
filing. The Commission's |
23 |
| order shall approve rates and
charges that the Commission, |
24 |
| based on information in the
public utility's filing or on the |
25 |
| record if a hearing is held
by the Commission, finds will |
26 |
| recover the reasonable, prudent
and necessary jurisdictional |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| power supply costs or gas supply
costs incurred or to be |
2 |
| incurred by the public utility during
a 12 month period found |
3 |
| by the Commission to be appropriate
for these purposes, |
4 |
| provided, that such period shall be either
(i) a 12 month |
5 |
| historical period occurring during the 15
months ending on the |
6 |
| date of the public utility's filing, or
(ii) a 12 month future |
7 |
| period ending no later than 15 months
following the date of the |
8 |
| public utility's filing. The public
utility shall include with |
9 |
| its tariff filing information
showing both (1) its actual |
10 |
| jurisdictional power supply costs
or gas supply costs for a 12 |
11 |
| month historical period
conforming to (i) above and (2) its |
12 |
| projected jurisdictional
power supply costs or gas supply costs |
13 |
| for a future 12 month
period conforming to (ii) above. If the |
14 |
| Commission's order
requires modifications in the tariff sheets |
15 |
| filed by the
public utility, the public utility shall have 7 |
16 |
| days following
the date of the order to notify the Commission |
17 |
| whether the
public utility will implement the modified tariffs |
18 |
| or elect to
continue its fuel or purchased gas adjustment |
19 |
| clause in force
as though no order had been entered. The |
20 |
| Commission's order
shall provide for any reconciliation of |
21 |
| power supply costs or
gas supply costs, as the case may be, and |
22 |
| associated revenues
through the date that the public utility's |
23 |
| fuel or purchased
gas adjustment clause is eliminated. During |
24 |
| the 5 years
following the date of the Commission's order, a |
25 |
| public utility
whose fuel or purchased gas adjustment clause |
26 |
| has been
eliminated pursuant to this subsection shall not file |
|
|
|
SB1823 |
- 38 - |
LRB096 11157 MJR 21532 b |
|
|
1 |
| proposed
tariff sheets seeking, or otherwise petition the |
2 |
| Commission
for, reinstatement or adoption of a fuel or |
3 |
| purchased gas
adjustment clause. Nothing in this subsection (d) |
4 |
| shall be
construed as limiting the Commission's authority to |
5 |
| eliminate
a public utility's fuel adjustment clause or |
6 |
| purchased gas
adjustment clause in accordance with any other |
7 |
| applicable
provisions of this Act.
|
8 |
| (e) Notwithstanding any contrary or inconsistent |
9 |
| provisions in
Section 9-201 of this Act, in subsection (a) of |
10 |
| this Section, or in
any rules promulgated by the Commission |
11 |
| pursuant
to subsection (g) of this Section, a public utility |
12 |
| providing
electric service to more than 1,000,000 customers in |
13 |
| this State may, within the
first 6 months after the
effective |
14 |
| date of this amendatory Act of 1997, file with the
Commission |
15 |
| proposed tariff sheets that eliminate, effective
January 1, |
16 |
| 1997, the public utility's fuel adjustment clause
without |
17 |
| adjusting its base rates, and such tariff sheets shall be
|
18 |
| effective upon filing. To the extent the application of the |
19 |
| fuel
adjustment clause had resulted in net charges to customers |
20 |
| after
January 1, 1997, the utility shall also file a tariff |
21 |
| sheet that
provides for a refund stated on a per kilowatt-hour |
22 |
| basis of such
charges over a period not to exceed 6 months; |
23 |
| provided
however, that such refund shall not include the |
24 |
| proportional
amounts of taxes paid under the Use Tax Act, |
25 |
| Service Use Tax Act,
Service Occupation Tax Act, and Retailers' |
26 |
| Occupation Tax Act on
fuel used in generation. The Commission |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| shall issue an order
within 45 days after the date of the |
2 |
| public utility's filing
approving or approving as modified such |
3 |
| tariff sheet. If the fuel
adjustment clause is eliminated |
4 |
| pursuant to this subsection, the
Commission shall not conduct |
5 |
| the annual hearings specified in the
last 3 sentences of |
6 |
| subsection (a) of this Section for the
utility for any period |
7 |
| after December 31, 1996 and prior to any
reinstatement of such |
8 |
| clause. A public utility whose fuel
adjustment clause has been |
9 |
| eliminated pursuant to this subsection
shall not file a |
10 |
| proposed tariff sheet seeking, or otherwise
petition the |
11 |
| Commission for, reinstatement of the fuel adjustment
clause |
12 |
| prior to January 1, 2007.
|
13 |
| (f) Notwithstanding any contrary or inconsistent |
14 |
| provisions in Section
9-201 of this Act, in subsection (a) of |
15 |
| this Section, or in any rules or
regulations promulgated by the |
16 |
| Commission pursuant to subsection (g) of this
Section, a public |
17 |
| utility providing electric service to more than 500,000
|
18 |
| customers but fewer than 1,000,000 customers in this State may, |
19 |
| within the
first
6 months after the effective date of this |
20 |
| amendatory Act of 1997, file with the
Commission proposed |
21 |
| tariff sheets that eliminate, effective January 1, 1997,
the |
22 |
| public utility's fuel adjustment clause and adjust its base |
23 |
| rates by the
amount necessary for the base fuel component of |
24 |
| the base rates to recover
91% of the public utility's average |
25 |
| fuel and power supply costs for the 2 most
recent years for |
26 |
| which the Commission, as of January 1, 1997, has issued final
|
|
|
|
SB1823 |
- 40 - |
LRB096 11157 MJR 21532 b |
|
|
1 |
| orders in annual proceedings pursuant to subsection (a), where |
2 |
| the average fuel
and power supply costs per kilowatt-hour shall |
3 |
| be calculated as the sum of the
public utility's prudent and |
4 |
| allowable fuel and power supply costs as found by
the |
5 |
| Commission in the 2 proceedings divided by the public utility's |
6 |
| actual
jurisdictional kilowatt-hour sales for those 2 years, |
7 |
| provided, that such
tariff sheets shall be effective upon |
8 |
| filing. To the extent the application of
the fuel adjustment |
9 |
| clause had resulted in net charges to customers after
January |
10 |
| 1, 1997, the utility shall also file a tariff sheet that |
11 |
| provides for a
refund stated on a per kilowatt-hour basis of |
12 |
| such charges over a period not to
exceed 6 months. Provided |
13 |
| however, that such refund shall not include the
proportional |
14 |
| amounts of taxes paid under the Use Tax Act, Service Use Tax |
15 |
| Act,
Service Occupation Tax Act, and Retailers' Occupation Tax |
16 |
| Act on fuel used in
generation. The Commission shall issue an |
17 |
| order within 45 days after the date
of the public utility's |
18 |
| filing approving or approving as modified such tariff
sheet. If |
19 |
| the fuel adjustment clause is eliminated pursuant to this
|
20 |
| subsection, the Commission shall not conduct the annual |
21 |
| hearings specified in
the last 3 sentences of subsection (a) of |
22 |
| this Section for the utility for any
period after December 31, |
23 |
| 1996 and prior to any reinstatement of such clause.
A public |
24 |
| utility whose fuel adjustment clause has been eliminated |
25 |
| pursuant to
this subsection shall not file a proposed tariff |
26 |
| sheet seeking, or otherwise
petition the Commission for, |
|
|
|
SB1823 |
- 41 - |
LRB096 11157 MJR 21532 b |
|
|
1 |
| reinstatement of the fuel adjustment clause prior
to January 1, |
2 |
| 2007.
|
3 |
| (g) The Commission shall have authority to promulgate rules |
4 |
| and
regulations to
carry out the provisions of this Section.
|
5 |
| (h) Any gas utility may enter into a contract for up to 20 |
6 |
| years of supply with any company for the purchase of substitute |
7 |
| natural gas (SNG) produced from coal through the gasification |
8 |
| process if the company has commenced construction of a coal |
9 |
| gasification facility by July 1, 2010. The cost for the SNG is |
10 |
| reasonable and prudent and recoverable through the purchased |
11 |
| gas adjustment clause for years one through 10 of the contract |
12 |
| if: (i) the only coal used in the gasification process has high |
13 |
| volatile bituminous rank and greater than 1.7 pounds of sulfur |
14 |
| per million Btu content; (ii) at the time the contract term |
15 |
| commences, the price per million Btu does not exceed $7.95 in |
16 |
| 2008 dollars, adjusted annually based on the change in the |
17 |
| Annual Consumer Price Index for All Urban Consumers for the |
18 |
| Midwest Region as published in April by the United States |
19 |
| Department of Labor, Bureau of Labor Statistics (or a suitable |
20 |
| Consumer Price Index calculation if this Consumer Price Index |
21 |
| is not available) for the previous calendar year; provided that |
22 |
| the price per million Btu shall not exceed $9.95 at any time |
23 |
| during the contract; (iii) the utility's aggregate long-term |
24 |
| supply contracts for the purchase of SNG does not exceed 25% of |
25 |
| the annual system supply requirements of the utility at the |
26 |
| time the contract is entered into and the quantity of SNG |
|
|
|
SB1823 |
- 42 - |
LRB096 11157 MJR 21532 b |
|
|
1 |
| supplied to a utility by any one producer may not exceed 20 |
2 |
| billion cubic feet per year; and (iv) the contract is entered |
3 |
| into within 120 days after the effective date of this |
4 |
| amendatory Act of the 96th General Assembly and terminates no |
5 |
| more than 20 years after the commencement of the commercial |
6 |
| production of SNG at the facility. Contracts greater than 10 |
7 |
| years shall provide that if, at any time during supply years 11 |
8 |
| through 20 of the contract, the Commission determines that the |
9 |
| cost for the synthetic natural gas purchased under the contract |
10 |
| during supply years 11 through 20 is not reasonable and |
11 |
| prudent, then the company shall reimburse the utility for the |
12 |
| difference between the cost deemed reasonable and prudent by |
13 |
| the Commission and the cost imposed under the contract. All |
14 |
| such contracts, regardless of duration, shall require the owner |
15 |
| of any facility supplying SNG under the contract to provide |
16 |
| documentation to the Commission each year, starting in the |
17 |
| facility's first year of commercial operation, accurately |
18 |
| reporting the quantity of carbon dioxide emissions from the |
19 |
| facility that have been captured and sequestered and reporting |
20 |
| any quantities of carbon dioxide released from the site or |
21 |
| sites at which carbon dioxide emissions were sequestered in |
22 |
| prior years, based on continuous monitoring of those sites. If, |
23 |
| in any year, the owner of the facility fails to demonstrate |
24 |
| that the SNG facility captured and sequestered at least 90% of |
25 |
| the total carbon dioxide emissions that the facility would |
26 |
| otherwise emit or that sequestration of emissions from prior |
|
|
|
SB1823 |
- 43 - |
LRB096 11157 MJR 21532 b |
|
|
1 |
| years has failed, resulting in the release of carbon dioxide |
2 |
| into the atmosphere, then the owner of the facility must offset |
3 |
| excess emissions. Any such carbon dioxide offsets must be |
4 |
| permanent, additional, verifiable, real, located within the |
5 |
| State of Illinois, and legally and practicably enforceable. The |
6 |
| costs of such offsets shall not exceed $40 million in any given |
7 |
| year. No costs of any purchases of carbon offsets may be |
8 |
| recovered from a utility or its customers. All carbon offsets |
9 |
| purchased for this purpose must be permanently retired. In |
10 |
| addition, carbon dioxide emission credits equivalent to 50% of |
11 |
| the amount of credits associated with the required |
12 |
| sequestration of carbon dioxide from the facility must be |
13 |
| permanently retired. Compliance with the sequestration |
14 |
| requirements and the offset purchase requirements specified in |
15 |
| this subsection (h) shall be assessed annually by an |
16 |
| independent expert retained by the owner of the SNG facility, |
17 |
| with the advance written approval of the Attorney General. An |
18 |
| SNG facility operating pursuant to this subsection (h) shall |
19 |
| not forfeit its designation as a clean coal SNG facility if the |
20 |
| facility fails to fully comply with the applicable carbon |
21 |
| sequestration requirements in any given year, provided the |
22 |
| requisite offsets are purchased. However, the Attorney |
23 |
| General, on behalf of the People of the State of Illinois, may |
24 |
| specifically enforce the facility's sequestration |
25 |
| requirements. Except for an initial clean coal facility, as |
26 |
| that term is used in item (3) of subsection (d) of Section 1-75 |
|
|
|
SB1823 |
- 44 - |
LRB096 11157 MJR 21532 b |
|
|
1 |
| of the Illinois Power Agency Act, an energy facility and a gas |
2 |
| facility may enter into a 20-year supply contract, with a |
3 |
| company that has commenced construction of a coal gasification |
4 |
| facility after July 1, 2010, that shall not be subject to any |
5 |
| subsequent prudency review by the Commission if the contract |
6 |
| was found prudent at the time the contract was agreed upon by |
7 |
| the parties. Any gas utility may enter into a 20-year supply |
8 |
| contract with any company for synthetic natural gas produced |
9 |
| from coal through the gasification process if the company has |
10 |
| commenced construction of a coal gasification facility by July |
11 |
| 1, 2008. The cost for the synthetic natural gas is reasonable |
12 |
| and prudent and recoverable through the purchased gas |
13 |
| adjustment clause for years one through 10 of the contract if: |
14 |
| (i) the only coal used in the gasification process has high |
15 |
| volatile bituminous rank and greater than 1.7 pounds of sulfur |
16 |
| per million Btu content; (ii) at the time the contract term |
17 |
| commences, the price per million Btu does not exceed $5 in 2004 |
18 |
| dollars, adjusted annually based on the change in the Annual |
19 |
| Consumer Price Index for All Urban Consumers for the Midwest |
20 |
| Region as published in April by the United States Department of |
21 |
| Labor, Bureau of Labor Statistics (or a suitable Consumer Price |
22 |
| Index calculation if this Consumer Price Index is not |
23 |
| available) for the previous calendar year; provided that the |
24 |
| price per million Btu shall not exceed $5.50 at any time during |
25 |
| the contract; (iii) the utility's aggregate long-term supply |
26 |
| contracts for the purchase of synthetic natural gas produced |
|
|
|
SB1823 |
- 45 - |
LRB096 11157 MJR 21532 b |
|
|
1 |
| from coal through the gasification process does not exceed 25% |
2 |
| of the annual system supply requirements of the utility at the |
3 |
| time the contract is entered into; and (iv) the contract is |
4 |
| entered into within one year after the effective date of this |
5 |
| amendatory Act of the 94th General Assembly and terminates 20 |
6 |
| years after the commencement of the production of synthetic |
7 |
| natural gas. The contract shall provide that if, at any time |
8 |
| during years 11 through 20 of the contract, the Commission |
9 |
| determines that the cost for the synthetic natural gas under |
10 |
| the contract is not reasonable and prudent, then the company |
11 |
| shall reimburse the utility for the difference between the cost |
12 |
| deemed reasonable and prudent by the Commission and the cost |
13 |
| imposed under the contract. |
14 |
| (i) If a gas utility or an affiliate of a gas utility has |
15 |
| an ownership interest in any entity that produces or sells |
16 |
| synthetic natural gas, Article VII of this Act shall apply.
|
17 |
| (Source: P.A. 94-63, eff. 6-21-05.)
|
18 |
| (Text of Section after amendment by P.A. 95-1027 )
|
19 |
| Sec. 9-220. Rate changes based on changes in fuel costs.
|
20 |
| (a) Notwithstanding the provisions of Section 9-201, the
|
21 |
| Commission may authorize the increase or decrease of rates and |
22 |
| charges
based upon changes in the cost of fuel used in the |
23 |
| generation or production
of electric power, changes in the cost |
24 |
| of purchased power, or changes in
the cost of purchased gas |
25 |
| through the application of fuel adjustment
clauses or purchased |
|
|
|
SB1823 |
- 46 - |
LRB096 11157 MJR 21532 b |
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|
1 |
| gas adjustment clauses. The Commission may also
authorize the |
2 |
| increase or decrease of rates and charges based upon |
3 |
| expenditures
or revenues resulting from the purchase or sale of |
4 |
| emission allowances created
under the federal Clean Air Act |
5 |
| Amendments of 1990,
through such fuel adjustment clauses, as a |
6 |
| cost of fuel. For the purposes of
this paragraph, cost of fuel |
7 |
| used in the generation or production of electric
power shall |
8 |
| include the amount of any fees paid by the utility for the
|
9 |
| implementation and operation of a process for the |
10 |
| desulfurization of the
flue gas when burning high sulfur coal |
11 |
| at any location within the State of
Illinois irrespective of |
12 |
| the attainment status designation of such
location; but shall |
13 |
| not include transportation costs
of coal
(i) except to the |
14 |
| extent that for contracts entered into on
and after the |
15 |
| effective date of this amendatory Act of 1997,
the cost of the |
16 |
| coal, including transportation costs,
constitutes the lowest |
17 |
| cost for adequate and reliable fuel
supply reasonably available |
18 |
| to the public utility in
comparison to the cost, including |
19 |
| transportation costs, of
other adequate and reliable sources of |
20 |
| fuel supply reasonably
available to the public utility, or (ii)
|
21 |
| except as otherwise provided in the next 3 sentences of this |
22 |
| paragraph.
Such costs of fuel
shall, when requested by a |
23 |
| utility or at the conclusion of the utility's
next general |
24 |
| electric rate proceeding, whichever shall first occur, include
|
25 |
| transportation costs of coal purchased under existing coal |
26 |
| purchase
contracts. For purposes of this paragraph "existing |
|
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SB1823 |
- 47 - |
LRB096 11157 MJR 21532 b |
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|
1 |
| coal purchase
contracts" means contracts for the purchase of |
2 |
| coal in effect on the
effective date of this amendatory Act of |
3 |
| 1991, as such contracts may
thereafter be amended, but only to |
4 |
| the extent that any such amendment does
not increase the |
5 |
| aggregate quantity of coal to be purchased under such
contract.
|
6 |
| Nothing herein shall authorize an electric utility
to recover |
7 |
| through its fuel adjustment clause any amounts of
|
8 |
| transportation costs of coal that were included in the revenue
|
9 |
| requirement used to set base rates in its most recent general
|
10 |
| rate proceeding.
Cost shall be based upon uniformly applied |
11 |
| accounting
principles. Annually, the Commission shall initiate |
12 |
| public hearings to
determine whether the clauses reflect actual |
13 |
| costs of fuel, gas, power, or
coal transportation purchased to |
14 |
| determine whether such purchases were
prudent, and to reconcile |
15 |
| any amounts collected with the actual costs of
fuel, power, |
16 |
| gas, or coal transportation prudently purchased. In each such
|
17 |
| proceeding, the burden of proof shall be upon the utility to |
18 |
| establish the
prudence of its cost of fuel, power, gas, or coal
|
19 |
| transportation purchases
and costs.
The Commission shall
issue |
20 |
| its final order in each such annual proceeding for an
electric |
21 |
| utility by December 31 of the year immediately
following the |
22 |
| year to which the proceeding pertains, provided,
that the |
23 |
| Commission shall issue its final order with respect
to such |
24 |
| annual proceeding for the years 1996 and earlier by December |
25 |
| 31, 1998.
|
26 |
| (b) A public utility providing electric service, other than |
|
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SB1823 |
- 48 - |
LRB096 11157 MJR 21532 b |
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|
1 |
| a public utility
described in subsections (e) or (f) of this |
2 |
| Section, may at
any time during the mandatory transition period |
3 |
| file with the
Commission proposed tariff sheets that eliminate |
4 |
| the public
utility's fuel adjustment clause and adjust the |
5 |
| public
utility's base rate tariffs by the amount necessary for |
6 |
| the
base fuel component of the base rates to recover the public
|
7 |
| utility's average fuel and power supply costs per kilowatt-hour |
8 |
| for the 2
most recent years for which the Commission
has issued |
9 |
| final orders in annual proceedings pursuant to
subsection (a), |
10 |
| where the average fuel and power supply costs
per kilowatt-hour |
11 |
| shall be calculated as the sum of the public
utility's prudent |
12 |
| and allowable fuel and power supply costs as
found by the |
13 |
| Commission in the 2 proceedings divided by the
public utility's |
14 |
| actual jurisdictional kilowatt-hour sales for
those 2 years. |
15 |
| Notwithstanding any contrary or inconsistent
provisions in |
16 |
| Section 9-201 of this Act, in subsection (a) of
this Section or |
17 |
| in any rules or regulations promulgated by the
Commission |
18 |
| pursuant to subsection (g) of this Section, the
Commission |
19 |
| shall review and shall by order approve, or approve
as |
20 |
| modified, the proposed tariff sheets within 60 days after
the |
21 |
| date of the public utility's filing. The Commission may
modify |
22 |
| the public utility's proposed tariff sheets only to the
extent |
23 |
| the Commission finds necessary to achieve conformance
to the |
24 |
| requirements of this subsection (b). During the 5
years |
25 |
| following the date of the Commission's order, but in any
event |
26 |
| no earlier than January 1, 2007, a public utility whose
fuel |
|
|
|
SB1823 |
- 49 - |
LRB096 11157 MJR 21532 b |
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|
1 |
| adjustment clause has been eliminated pursuant to this
|
2 |
| subsection shall not file proposed tariff sheets seeking, or
|
3 |
| otherwise petition the Commission for, reinstatement of a fuel
|
4 |
| adjustment clause.
|
5 |
| (c) Notwithstanding any contrary or inconsistent
|
6 |
| provisions in Section 9-201 of this Act, in subsection (a) of
|
7 |
| this Section or in any rules or regulations promulgated by the
|
8 |
| Commission pursuant to subsection (g) of this Section, a
public |
9 |
| utility providing electric service, other than a public utility
|
10 |
| described
in subsection (e) or (f) of this Section, may at any |
11 |
| time
during the mandatory transition period file with the
|
12 |
| Commission proposed tariff sheets that establish the rate per
|
13 |
| kilowatt-hour to be applied pursuant to the public utility's
|
14 |
| fuel adjustment clause at the average value for such rate
|
15 |
| during the preceding 24 months, provided that such average
rate |
16 |
| results in a credit to customers' bills, without making
any |
17 |
| revisions to the public utility's base rate tariffs. The
|
18 |
| proposed tariff sheets shall establish the fuel adjustment
rate |
19 |
| for a specific time period of at least 3 years but not
more |
20 |
| than 5 years, provided that the terms and conditions for
any |
21 |
| reinstatement earlier than 5 years shall be set forth in
the |
22 |
| proposed tariff sheets and subject to modification or
approval |
23 |
| by the Commission. The Commission shall review and
shall by |
24 |
| order approve the proposed tariff sheets if it finds
that the |
25 |
| requirements of this subsection are met. The
Commission shall |
26 |
| not conduct the annual hearings specified in the
last 3 |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
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|
1 |
| sentences of subsection (a) of this Section for the
utility for |
2 |
| the period that the factor established pursuant to
this |
3 |
| subsection is in effect.
|
4 |
| (d) A public utility providing electric service, or a |
5 |
| public utility
providing gas service
may file with the |
6 |
| Commission proposed tariff sheets that
eliminate the public |
7 |
| utility's fuel or purchased gas
adjustment clause and adjust |
8 |
| the public utility's base rate
tariffs to provide for recovery |
9 |
| of power supply costs or gas
supply costs that would have been |
10 |
| recovered through such
clause; provided, that the provisions of |
11 |
| this subsection (d) shall not be
available to a public utility |
12 |
| described in subsections (e) or (f) of this
Section to |
13 |
| eliminate its fuel adjustment clause. Notwithstanding any |
14 |
| contrary
or inconsistent
provisions in Section 9-201 of this |
15 |
| Act, in subsection (a) of
this Section, or in any rules or |
16 |
| regulations promulgated by
the Commission pursuant to |
17 |
| subsection (g) of this Section, the
Commission shall review and |
18 |
| shall by order approve, or approve
as modified in the |
19 |
| Commission's order, the proposed tariff
sheets within 240 days |
20 |
| after the date of the public utility's
filing. The Commission's |
21 |
| order shall approve rates and
charges that the Commission, |
22 |
| based on information in the
public utility's filing or on the |
23 |
| record if a hearing is held
by the Commission, finds will |
24 |
| recover the reasonable, prudent
and necessary jurisdictional |
25 |
| power supply costs or gas supply
costs incurred or to be |
26 |
| incurred by the public utility during
a 12 month period found |
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SB1823 |
- 51 - |
LRB096 11157 MJR 21532 b |
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|
1 |
| by the Commission to be appropriate
for these purposes, |
2 |
| provided, that such period shall be either
(i) a 12 month |
3 |
| historical period occurring during the 15
months ending on the |
4 |
| date of the public utility's filing, or
(ii) a 12 month future |
5 |
| period ending no later than 15 months
following the date of the |
6 |
| public utility's filing. The public
utility shall include with |
7 |
| its tariff filing information
showing both (1) its actual |
8 |
| jurisdictional power supply costs
or gas supply costs for a 12 |
9 |
| month historical period
conforming to (i) above and (2) its |
10 |
| projected jurisdictional
power supply costs or gas supply costs |
11 |
| for a future 12 month
period conforming to (ii) above. If the |
12 |
| Commission's order
requires modifications in the tariff sheets |
13 |
| filed by the
public utility, the public utility shall have 7 |
14 |
| days following
the date of the order to notify the Commission |
15 |
| whether the
public utility will implement the modified tariffs |
16 |
| or elect to
continue its fuel or purchased gas adjustment |
17 |
| clause in force
as though no order had been entered. The |
18 |
| Commission's order
shall provide for any reconciliation of |
19 |
| power supply costs or
gas supply costs, as the case may be, and |
20 |
| associated revenues
through the date that the public utility's |
21 |
| fuel or purchased
gas adjustment clause is eliminated. During |
22 |
| the 5 years
following the date of the Commission's order, a |
23 |
| public utility
whose fuel or purchased gas adjustment clause |
24 |
| has been
eliminated pursuant to this subsection shall not file |
25 |
| proposed
tariff sheets seeking, or otherwise petition the |
26 |
| Commission
for, reinstatement or adoption of a fuel or |
|
|
|
SB1823 |
- 52 - |
LRB096 11157 MJR 21532 b |
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|
1 |
| purchased gas
adjustment clause. Nothing in this subsection (d) |
2 |
| shall be
construed as limiting the Commission's authority to |
3 |
| eliminate
a public utility's fuel adjustment clause or |
4 |
| purchased gas
adjustment clause in accordance with any other |
5 |
| applicable
provisions of this Act.
|
6 |
| (e) Notwithstanding any contrary or inconsistent |
7 |
| provisions in
Section 9-201 of this Act, in subsection (a) of |
8 |
| this Section, or in
any rules promulgated by the Commission |
9 |
| pursuant
to subsection (g) of this Section, a public utility |
10 |
| providing
electric service to more than 1,000,000 customers in |
11 |
| this State may, within the
first 6 months after the
effective |
12 |
| date of this amendatory Act of 1997, file with the
Commission |
13 |
| proposed tariff sheets that eliminate, effective
January 1, |
14 |
| 1997, the public utility's fuel adjustment clause
without |
15 |
| adjusting its base rates, and such tariff sheets shall be
|
16 |
| effective upon filing. To the extent the application of the |
17 |
| fuel
adjustment clause had resulted in net charges to customers |
18 |
| after
January 1, 1997, the utility shall also file a tariff |
19 |
| sheet that
provides for a refund stated on a per kilowatt-hour |
20 |
| basis of such
charges over a period not to exceed 6 months; |
21 |
| provided
however, that such refund shall not include the |
22 |
| proportional
amounts of taxes paid under the Use Tax Act, |
23 |
| Service Use Tax Act,
Service Occupation Tax Act, and Retailers' |
24 |
| Occupation Tax Act on
fuel used in generation. The Commission |
25 |
| shall issue an order
within 45 days after the date of the |
26 |
| public utility's filing
approving or approving as modified such |
|
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|
SB1823 |
- 53 - |
LRB096 11157 MJR 21532 b |
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|
1 |
| tariff sheet. If the fuel
adjustment clause is eliminated |
2 |
| pursuant to this subsection, the
Commission shall not conduct |
3 |
| the annual hearings specified in the
last 3 sentences of |
4 |
| subsection (a) of this Section for the
utility for any period |
5 |
| after December 31, 1996 and prior to any
reinstatement of such |
6 |
| clause. A public utility whose fuel
adjustment clause has been |
7 |
| eliminated pursuant to this subsection
shall not file a |
8 |
| proposed tariff sheet seeking, or otherwise
petition the |
9 |
| Commission for, reinstatement of the fuel adjustment
clause |
10 |
| prior to January 1, 2007.
|
11 |
| (f) Notwithstanding any contrary or inconsistent |
12 |
| provisions in Section
9-201 of this Act, in subsection (a) of |
13 |
| this Section, or in any rules or
regulations promulgated by the |
14 |
| Commission pursuant to subsection (g) of this
Section, a public |
15 |
| utility providing electric service to more than 500,000
|
16 |
| customers but fewer than 1,000,000 customers in this State may, |
17 |
| within the
first
6 months after the effective date of this |
18 |
| amendatory Act of 1997, file with the
Commission proposed |
19 |
| tariff sheets that eliminate, effective January 1, 1997,
the |
20 |
| public utility's fuel adjustment clause and adjust its base |
21 |
| rates by the
amount necessary for the base fuel component of |
22 |
| the base rates to recover
91% of the public utility's average |
23 |
| fuel and power supply costs for the 2 most
recent years for |
24 |
| which the Commission, as of January 1, 1997, has issued final
|
25 |
| orders in annual proceedings pursuant to subsection (a), where |
26 |
| the average fuel
and power supply costs per kilowatt-hour shall |
|
|
|
SB1823 |
- 54 - |
LRB096 11157 MJR 21532 b |
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|
1 |
| be calculated as the sum of the
public utility's prudent and |
2 |
| allowable fuel and power supply costs as found by
the |
3 |
| Commission in the 2 proceedings divided by the public utility's |
4 |
| actual
jurisdictional kilowatt-hour sales for those 2 years, |
5 |
| provided, that such
tariff sheets shall be effective upon |
6 |
| filing. To the extent the application of
the fuel adjustment |
7 |
| clause had resulted in net charges to customers after
January |
8 |
| 1, 1997, the utility shall also file a tariff sheet that |
9 |
| provides for a
refund stated on a per kilowatt-hour basis of |
10 |
| such charges over a period not to
exceed 6 months. Provided |
11 |
| however, that such refund shall not include the
proportional |
12 |
| amounts of taxes paid under the Use Tax Act, Service Use Tax |
13 |
| Act,
Service Occupation Tax Act, and Retailers' Occupation Tax |
14 |
| Act on fuel used in
generation. The Commission shall issue an |
15 |
| order within 45 days after the date
of the public utility's |
16 |
| filing approving or approving as modified such tariff
sheet. If |
17 |
| the fuel adjustment clause is eliminated pursuant to this
|
18 |
| subsection, the Commission shall not conduct the annual |
19 |
| hearings specified in
the last 3 sentences of subsection (a) of |
20 |
| this Section for the utility for any
period after December 31, |
21 |
| 1996 and prior to any reinstatement of such clause.
A public |
22 |
| utility whose fuel adjustment clause has been eliminated |
23 |
| pursuant to
this subsection shall not file a proposed tariff |
24 |
| sheet seeking, or otherwise
petition the Commission for, |
25 |
| reinstatement of the fuel adjustment clause prior
to January 1, |
26 |
| 2007.
|
|
|
|
SB1823 |
- 55 - |
LRB096 11157 MJR 21532 b |
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|
1 |
| (g) The Commission shall have authority to promulgate rules |
2 |
| and
regulations to
carry out the provisions of this Section.
|
3 |
| (h) Any gas utility may enter into a contract for up to 20 |
4 |
| years of supply with any company for the purchase of substitute |
5 |
| natural gas (SNG) produced from coal through the gasification |
6 |
| process if the company has commenced construction of a coal |
7 |
| gasification facility by July 1, 2010. The cost for the SNG is |
8 |
| reasonable and prudent and recoverable through the purchased |
9 |
| gas adjustment clause for years one through 10 of the contract |
10 |
| if: (i) the only coal used in the gasification process has high |
11 |
| volatile bituminous rank and greater than 1.7 pounds of sulfur |
12 |
| per million Btu content; (ii) at the time the contract term |
13 |
| commences, the price per million Btu does not exceed $7.95 in |
14 |
| 2008 dollars, adjusted annually based on the change in the |
15 |
| Annual Consumer Price Index for All Urban Consumers for the |
16 |
| Midwest Region as published in April by the United States |
17 |
| Department of Labor, Bureau of Labor Statistics (or a suitable |
18 |
| Consumer Price Index calculation if this Consumer Price Index |
19 |
| is not available) for the previous calendar year; provided that |
20 |
| the price per million Btu shall not exceed $9.95 at any time |
21 |
| during the contract; (iii) the utility's aggregate long-term |
22 |
| supply contracts for the purchase of SNG does not exceed 25% of |
23 |
| the annual system supply requirements of the utility at the |
24 |
| time the contract is entered into and the quantity of SNG |
25 |
| supplied to a utility by any one producer may not exceed 20 |
26 |
| billion cubic feet per year; and (iv) the contract is entered |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
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|
1 |
| into within 120 days after the effective date of this |
2 |
| amendatory Act of the 95th General Assembly and terminates no |
3 |
| more than 20 years after the commencement of the commercial |
4 |
| production of SNG at the facility. Contracts greater than 10 |
5 |
| years shall provide that if, at any time during supply years 11 |
6 |
| through 20 of the contract, the Commission determines that the |
7 |
| cost for the synthetic natural gas purchased under the contract |
8 |
| during supply years 11 through 20 is not reasonable and |
9 |
| prudent, then the company shall reimburse the utility for the |
10 |
| difference between the cost deemed reasonable and prudent by |
11 |
| the Commission and the cost imposed under the contract. All |
12 |
| such contracts, regardless of duration, shall require the owner |
13 |
| of any facility supplying SNG under the contract to provide |
14 |
| documentation to the Commission each year, starting in the |
15 |
| facility's first year of commercial operation, accurately |
16 |
| reporting the quantity of carbon dioxide emissions from the |
17 |
| facility that have been captured and sequestered and reporting |
18 |
| any quantities of carbon dioxide released from the site or |
19 |
| sites at which carbon dioxide emissions were sequestered in |
20 |
| prior years, based on continuous monitoring of those sites. If, |
21 |
| in any year, the owner of the facility fails to demonstrate |
22 |
| that the SNG facility captured and sequestered at least 90% of |
23 |
| the total carbon dioxide emissions that the facility would |
24 |
| otherwise emit or that sequestration of emissions from prior |
25 |
| years has failed, resulting in the release of carbon dioxide |
26 |
| into the atmosphere, then the owner of the facility must offset |
|
|
|
SB1823 |
- 57 - |
LRB096 11157 MJR 21532 b |
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|
1 |
| excess emissions. Any such carbon dioxide offsets must be |
2 |
| permanent, additional, verifiable, real, located within the |
3 |
| State of Illinois, and legally and practicably enforceable. The |
4 |
| costs of such offsets shall not exceed $40 million in any given |
5 |
| year. No costs of any purchases of carbon offsets may be |
6 |
| recovered from a utility or its customers. All carbon offsets |
7 |
| purchased for this purpose must be permanently retired. In |
8 |
| addition, carbon dioxide emission credits equivalent to 50% of |
9 |
| the amount of credits associated with the required |
10 |
| sequestration of carbon dioxide from the facility must be |
11 |
| permanently retired. Compliance with the sequestration |
12 |
| requirements and the offset purchase requirements specified in |
13 |
| this subsection (h) shall be assessed annually by an |
14 |
| independent expert retained by the owner of the SNG facility, |
15 |
| with the advance written approval of the Attorney General. An |
16 |
| SNG facility operating pursuant to this subsection (h) shall |
17 |
| not forfeit its designation as a clean coal SNG facility if the |
18 |
| facility fails to fully comply with the applicable carbon |
19 |
| sequestration requirements in any given year, provided the |
20 |
| requisite offsets are purchased. However, the Attorney |
21 |
| General, on behalf of the People of the State of Illinois, may |
22 |
| specifically enforce the facility's sequestration |
23 |
| requirements. Except for an initial clean coal facility, as |
24 |
| that term is used in item (3) of subsection (d) of Section 1-75 |
25 |
| of the Illinois Power Agency Act, an energy facility and a gas |
26 |
| facility may enter into a 20-year supply contract, with a |
|
|
|
SB1823 |
- 58 - |
LRB096 11157 MJR 21532 b |
|
|
1 |
| company that has commenced construction of a coal gasification |
2 |
| facility after July 1, 2010, that shall not be subject to any |
3 |
| subsequent prudency review by the Commission if the contract |
4 |
| was found prudent at the time the contract was agreed upon by |
5 |
| the parties. |
6 |
| (i) If a gas utility or an affiliate of a gas utility has |
7 |
| an ownership interest in any entity that produces or sells |
8 |
| synthetic natural gas, Article VII of this Act shall apply.
|
9 |
| (Source: P.A. 94-63, eff. 6-21-05; 95-1027, eff. 6-1-09.)
|
10 |
| Article 15. |
11 |
| Section 15-4. The Illinois Enterprise Zone Act is amended |
12 |
| by changing Section 5.5 as follows:
|
13 |
| (20 ILCS 655/5.5)
(from Ch. 67 1/2, par. 609.1)
|
14 |
| Sec. 5.5. High Impact Business.
|
15 |
| (a) In order to respond to unique opportunities to assist |
16 |
| in the
encouragement, development, growth and expansion of the |
17 |
| private sector through
large scale investment and development |
18 |
| projects, the Department is authorized
to receive and approve |
19 |
| applications for the designation of "High Impact
Businesses" in |
20 |
| Illinois subject to the following conditions:
|
21 |
| (1) such applications may be submitted at any time |
22 |
| during the year;
|
23 |
| (2) such business is not located, at the time of |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| designation, in
an enterprise zone designated pursuant to |
2 |
| this Act;
|
3 |
| (3) the business intends to do one or more of the |
4 |
| following:
|
5 |
| (A) the business intends to make a minimum |
6 |
| investment of
$12,000,000 which will be placed in |
7 |
| service in qualified property and
intends to create 500 |
8 |
| full-time equivalent jobs at a designated location
in |
9 |
| Illinois or intends to make a minimum investment of |
10 |
| $30,000,000 which
will be placed in service in |
11 |
| qualified property and intends to retain 1,500
|
12 |
| full-time jobs at a designated location in Illinois.
|
13 |
| The business must certify in writing that the |
14 |
| investments would not be
placed in service in qualified |
15 |
| property and the job creation or job
retention would |
16 |
| not occur without the tax credits and exemptions set |
17 |
| forth
in subsection (b) of this Section. The terms |
18 |
| "placed in service" and
"qualified property" have the |
19 |
| same meanings as described in subsection (h)
of Section |
20 |
| 201 of the Illinois Income Tax Act; or
|
21 |
| (B) the business intends to establish a new |
22 |
| electric generating
facility at a designated location |
23 |
| in Illinois. "New electric generating
facility", for |
24 |
| purposes of this Section, means a newly-constructed
|
25 |
| electric
generation plant
or a newly-constructed |
26 |
| generation capacity expansion at an existing electric
|
|
|
|
SB1823 |
- 60 - |
LRB096 11157 MJR 21532 b |
|
|
1 |
| generation
plant, including the transmission lines and |
2 |
| associated
equipment that transfers electricity from |
3 |
| points of supply to points of
delivery, and for which |
4 |
| such new foundation construction commenced not sooner
|
5 |
| than July 1,
2001. Such facility shall be designed to |
6 |
| provide baseload electric
generation and shall operate |
7 |
| on a continuous basis throughout the year;
and (i) |
8 |
| shall have an aggregate rated generating capacity of at |
9 |
| least 1,000
megawatts for all new units at one site if |
10 |
| it uses natural gas as its primary
fuel and foundation |
11 |
| construction of the facility is commenced on
or before |
12 |
| December 31, 2004, or shall have an aggregate rated |
13 |
| generating
capacity of at least 400 megawatts for all |
14 |
| new units at one site if it uses
coal or gases derived |
15 |
| from coal
as its primary fuel and
shall support the |
16 |
| creation of at least 150 new Illinois coal mining jobs, |
17 |
| or
(ii) shall be funded through a federal Department of |
18 |
| Energy grant before December 31, 2010 and shall support |
19 |
| the creation of Illinois
coal-mining
jobs, or (iii) |
20 |
| shall use coal gasification or integrated |
21 |
| gasification-combined cycle units
that generate
|
22 |
| electricity or chemicals, or both, and shall support |
23 |
| the creation of Illinois
coal-mining
jobs.
The
|
24 |
| business must certify in writing that the investments |
25 |
| necessary to establish
a new electric generating |
26 |
| facility would not be placed in service and the
job |
|
|
|
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LRB096 11157 MJR 21532 b |
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|
1 |
| creation in the case of a coal-fueled plant
would not |
2 |
| occur without the tax credits and exemptions set forth |
3 |
| in
subsection (b-5) of this Section. The term "placed |
4 |
| in service" has
the same meaning as described in |
5 |
| subsection
(h) of Section 201 of the Illinois Income |
6 |
| Tax Act; or
|
7 |
| (B-5) the business intends to establish a new |
8 |
| gasification
facility at a designated location in |
9 |
| Illinois. As used in this Section, "new gasification |
10 |
| facility" means a newly constructed coal gasification |
11 |
| facility that generates chemical feedstocks or |
12 |
| transportation fuels derived from coal (which may |
13 |
| include, but are not limited to, methane, methanol, and |
14 |
| nitrogen fertilizer), that supports the creation or |
15 |
| retention of Illinois coal-mining jobs , and that |
16 |
| qualifies for financial assistance from the Department |
17 |
| before December 31, 2010 . A new gasification facility |
18 |
| does not include a pilot project located within |
19 |
| Jefferson County or within a county adjacent to |
20 |
| Jefferson County for synthetic natural gas from coal; |
21 |
| or
|
22 |
| (C) the business intends to establish
production |
23 |
| operations at a new coal mine, re-establish production |
24 |
| operations at
a closed coal mine, or expand production |
25 |
| at an existing coal mine
at a designated location in |
26 |
| Illinois not sooner than July 1, 2001;
provided that |
|
|
|
SB1823 |
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|
|
1 |
| the
production operations result in the creation of 150 |
2 |
| new Illinois coal mining
jobs as described in |
3 |
| subdivision (a)(3)(B) of this Section, and further
|
4 |
| provided that the coal extracted from such mine is |
5 |
| utilized as the predominant
source for a new electric |
6 |
| generating facility.
The business must certify in |
7 |
| writing that the
investments necessary to establish a |
8 |
| new, expanded, or reopened coal mine would
not
be |
9 |
| placed in service and the job creation would not
occur |
10 |
| without the tax credits and exemptions set forth in |
11 |
| subsection (b-5) of
this Section. The term "placed in |
12 |
| service" has
the same meaning as described in |
13 |
| subsection (h) of Section 201 of the
Illinois Income |
14 |
| Tax Act; or
|
15 |
| (D) the business intends to construct new |
16 |
| transmission facilities or
upgrade existing |
17 |
| transmission facilities at designated locations in |
18 |
| Illinois,
for which construction commenced not sooner |
19 |
| than July 1, 2001. For the
purposes of this Section, |
20 |
| "transmission facilities" means transmission lines
|
21 |
| with a voltage rating of 115 kilovolts or above, |
22 |
| including associated
equipment, that transfer |
23 |
| electricity from points of supply to points of
delivery |
24 |
| and that transmit a majority of the electricity |
25 |
| generated by a new
electric generating facility |
26 |
| designated as a High Impact Business in accordance
with |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| this Section. The business must certify in writing that |
2 |
| the investments
necessary to construct new |
3 |
| transmission facilities or upgrade existing
|
4 |
| transmission facilities would not be placed in service
|
5 |
| without the tax credits and exemptions set forth in |
6 |
| subsection (b-5) of this
Section. The term "placed in |
7 |
| service" has the
same meaning as described in |
8 |
| subsection (h) of Section 201 of the Illinois
Income |
9 |
| Tax Act; and
|
10 |
| (4) no later than 90 days after an application is |
11 |
| submitted, the
Department shall notify the applicant of the |
12 |
| Department's determination of
the qualification of the |
13 |
| proposed High Impact Business under this Section.
|
14 |
| (b) Businesses designated as High Impact Businesses |
15 |
| pursuant to
subdivision (a)(3)(A) of this Section shall qualify |
16 |
| for the credits and
exemptions described in the
following Acts: |
17 |
| Section 9-222 and Section 9-222.1A of the Public Utilities
Act,
|
18 |
| subsection (h)
of Section 201 of the Illinois Income Tax Act,
|
19 |
| and Section 1d of
the
Retailers' Occupation Tax Act; provided |
20 |
| that these credits and
exemptions
described in these Acts shall |
21 |
| not be authorized until the minimum
investments set forth in |
22 |
| subdivision (a)(3)(A) of this
Section have been placed in
|
23 |
| service in qualified properties and, in the case of the |
24 |
| exemptions
described in the Public Utilities Act and Section 1d |
25 |
| of the Retailers'
Occupation Tax Act, the minimum full-time |
26 |
| equivalent jobs or full-time jobs set
forth in subdivision |
|
|
|
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LRB096 11157 MJR 21532 b |
|
|
1 |
| (a)(3)(A) of this Section have been
created or retained.
|
2 |
| Businesses designated as High Impact Businesses under
this |
3 |
| Section shall also
qualify for the exemption described in |
4 |
| Section 5l of the Retailers' Occupation
Tax Act. The credit |
5 |
| provided in subsection (h) of Section 201 of the Illinois
|
6 |
| Income Tax Act shall be applicable to investments in qualified |
7 |
| property as set
forth in subdivision (a)(3)(A) of this Section.
|
8 |
| (b-5) Businesses designated as High Impact Businesses |
9 |
| pursuant to
subdivisions (a)(3)(B), (a)(3)(B-5), (a)(3)(C), |
10 |
| and (a)(3)(D) of this Section shall qualify
for the credits and |
11 |
| exemptions described in the following Acts: Section 51 of
the |
12 |
| Retailers' Occupation Tax Act, Section 9-222 and Section |
13 |
| 9-222.1A of the
Public Utilities Act, and subsection (h) of |
14 |
| Section 201 of the Illinois Income
Tax Act; however, the |
15 |
| credits and exemptions authorized under Section 9-222 and
|
16 |
| Section 9-222.1A of the Public Utilities Act, and subsection |
17 |
| (h) of Section 201
of the Illinois Income Tax Act shall not be |
18 |
| authorized until the new electric
generating facility, the new |
19 |
| gasification facility, the new transmission facility, or the |
20 |
| new, expanded, or
reopened coal mine is operational,
except |
21 |
| that a new electric generating facility whose primary fuel |
22 |
| source is
natural gas is eligible only for the exemption under |
23 |
| Section 5l of the
Retailers' Occupation Tax Act.
|
24 |
| (c) High Impact Businesses located in federally designated |
25 |
| foreign trade
zones or sub-zones are also eligible for |
26 |
| additional credits, exemptions and
deductions as described in |
|
|
|
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LRB096 11157 MJR 21532 b |
|
|
1 |
| the following Acts: Section 9-221 and Section
9-222.1 of the |
2 |
| Public
Utilities Act; and subsection (g) of Section 201, and |
3 |
| Section 203
of the Illinois Income Tax Act.
|
4 |
| (d) Existing Illinois businesses which apply for |
5 |
| designation as a
High Impact Business must provide the |
6 |
| Department with the prospective plan
for which 1,500 full-time |
7 |
| jobs would be eliminated in the event that the
business is not |
8 |
| designated.
|
9 |
| (e) New proposed facilities which apply for designation as |
10 |
| High Impact
Business must provide the Department with proof of |
11 |
| alternative non-Illinois
sites which would receive the |
12 |
| proposed investment and job creation in the
event that the |
13 |
| business is not designated as a High Impact Business.
|
14 |
| (f) In the event that a business is designated a High |
15 |
| Impact Business
and it is later determined after reasonable |
16 |
| notice and an opportunity for a
hearing as provided under the |
17 |
| Illinois Administrative Procedure Act, that
the business would |
18 |
| have placed in service in qualified property the
investments |
19 |
| and created or retained the requisite number of jobs without
|
20 |
| the benefits of the High Impact Business designation, the |
21 |
| Department shall
be required to immediately revoke the |
22 |
| designation and notify the Director
of the Department of |
23 |
| Revenue who shall begin proceedings to recover all
wrongfully |
24 |
| exempted State taxes with interest. The business shall also be
|
25 |
| ineligible for all State funded Department programs for a |
26 |
| period of 10 years.
|
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| (g) The Department shall revoke a High Impact Business |
2 |
| designation if
the participating business fails to comply with |
3 |
| the terms and conditions of
the designation.
|
4 |
| (h) Prior to designating a business, the Department shall |
5 |
| provide the
members of the General Assembly and Commission on |
6 |
| Government Forecasting and Accountability
with a report |
7 |
| setting forth the terms and conditions of the designation and
|
8 |
| guarantees that have been received by the Department in |
9 |
| relation to the
proposed business being designated.
|
10 |
| (Source: P.A. 94-65, eff. 6-21-05; 95-18, eff. 7-30-07.)
|
11 |
| Section 15-5. The Department of Natural Resources |
12 |
| (Conservation) Law of the
Civil Administrative Code of Illinois |
13 |
| is amended by changing Section 805-15 as follows:
|
14 |
| (20 ILCS 805/805-15) (was 20 ILCS 805/63a37)
|
15 |
| Sec. 805-15. Rules and regulations . |
16 |
| (a) The Department has the power
to adopt and enforce rules |
17 |
| and regulations necessary to
the performance of its statutory |
18 |
| duties. |
19 |
| (b) These rules must include a process for expediting the |
20 |
| issuance of permits and licenses for projects at energy |
21 |
| facilities that are subject to regulation by the Department as |
22 |
| of January 1, 2009, as that term is defined in Section 1-10 of |
23 |
| the Illinois Power Agency Act. The Department may engage the |
24 |
| experts and additional resources that are reasonably necessary |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| for implementing this process. An applicant must request the |
2 |
| use of an expedited process, and any additional costs for using |
3 |
| that process shall be borne by the applicant.
|
4 |
| (Source: P.A. 91-239, eff. 1-1-00.)
|
5 |
| Section 15-10. The Department of Transportation Law of the
|
6 |
| Civil Administrative Code of Illinois is amended by adding |
7 |
| Section 2705-20 as follows: |
8 |
| (20 ILCS 2705/2705-20 new)
|
9 |
| Sec. 2705-20. Administrative rules. |
10 |
| (a) The Department has the power
to adopt and enforce rules |
11 |
| necessary to
the performance of its statutory duties. |
12 |
| (b) These rules must include a process for expediting the |
13 |
| issuance of permits and licenses for projects at energy |
14 |
| facilities that are subject to regulation by the Department as |
15 |
| of January 1, 2009, as that term is defined in the Illinois |
16 |
| Power Agency Act. The Department may engage the experts and |
17 |
| additional resources that are reasonably necessary for |
18 |
| implementing this process. An applicant must request the use of |
19 |
| an expedited process, and any additional costs for using that |
20 |
| process shall be borne by the applicant.
|
21 |
| Section 15-15. The State Fire Marshal Act is amended by |
22 |
| changing Section 2 as follows:
|
|
|
|
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LRB096 11157 MJR 21532 b |
|
|
1 |
| (20 ILCS 2905/2) (from Ch. 127 1/2, par. 2)
|
2 |
| Sec. 2. The Office shall have the following powers and |
3 |
| duties:
|
4 |
| 1. To exercise the rights, powers and duties which have |
5 |
| been vested
by law in the Department of State Police as the |
6 |
| successor of the
Department of Public Safety, State Fire |
7 |
| Marshal, inspectors, officers and employees of the State |
8 |
| Fire Marshal,
including arson investigation. Arson |
9 |
| investigations conducted by the State Fire Marshal's |
10 |
| Office shall be conducted by State Fire Marshal Arson |
11 |
| Investigator Special Agents, who shall be peace officers as |
12 |
| provided in the Peace Officer Fire Investigation Act.
|
13 |
| 2. To keep a record, as may be required by law, of all |
14 |
| fires
occurring in the State, together with all facts, |
15 |
| statistics and
circumstances, including the origin of |
16 |
| fires.
|
17 |
| 3. To exercise the rights, powers and duties which have |
18 |
| been vested
in the Department of State Police by the |
19 |
| "Boiler and Pressure Vessel
Safety Act", approved August 7, |
20 |
| 1951, as amended.
|
21 |
| 4. To administer the Illinois Fire Protection Training |
22 |
| Act.
|
23 |
| 5. To aid in the establishment and maintenance of the |
24 |
| training facilities
and programs of the Illinois Fire |
25 |
| Service Institute.
|
26 |
| 6. To disburse Federal grants for fire protection |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| purposes to units of
local government.
|
2 |
| 7. To pay to or in behalf of the City of Chicago for |
3 |
| the maintenance,
expenses, facilities and structures |
4 |
| directly incident to the Chicago Fire
Department training |
5 |
| program. Such payments may be made either as
reimbursements |
6 |
| for expenditures previously made by the City, or as |
7 |
| payments at the time
the City has incurred an obligation |
8 |
| which is then due and payable for such
expenditures. |
9 |
| Payments for the Chicago Fire Department training program
|
10 |
| shall be made only for those expenditures which are not |
11 |
| claimable by the
City under "An Act relating to fire |
12 |
| protection training", certified November
9, 1971, as |
13 |
| amended.
|
14 |
| 8. To administer General Revenue Fund grants to areas |
15 |
| not located in a
fire protection district or in a |
16 |
| municipality which provides fire
protection services, to |
17 |
| defray
the organizational expenses of forming a fire |
18 |
| protection district.
|
19 |
| 9. In cooperation with the Illinois Environmental |
20 |
| Protection Agency,
to administer the Illinois Leaking |
21 |
| Underground Storage Tank program in
accordance with |
22 |
| Section 4 of this Act and Section 22.12 of the
|
23 |
| Environmental Protection Act.
|
24 |
| 10. To expend state and federal funds as appropriated |
25 |
| by the General Assembly.
|
26 |
| 11. To provide technical assistance, to areas not |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| located in a fire
protection district or in a municipality |
2 |
| which provides fire protection
service, to form a fire |
3 |
| protection district, to join an existing district,
or to |
4 |
| establish a municipal fire department, whichever is |
5 |
| applicable.
|
6 |
| 12. To exercise such other powers and duties as may be
|
7 |
| vested in the Office by law.
|
8 |
| 13. To adopt rules for the purpose of creating a |
9 |
| process for expediting the issuance of permits and licenses |
10 |
| for projects at energy facilities, as that term is defined |
11 |
| in the Illinois Power Agency Act. The Office may engage the |
12 |
| experts and additional resources that are reasonably |
13 |
| necessary for implementing this process. An applicant must |
14 |
| request the use of an expedited process, and any additional |
15 |
| costs for using that process shall be borne by the |
16 |
| applicant.
|
17 |
| (Source: P.A. 94-178, eff. 1-1-06; 95-502, eff. 8-28-07.)
|
18 |
| Section 15-20. The Illinois Income Tax Act is amended by |
19 |
| adding Section 218 as follows: |
20 |
| (35 ILCS 5/218 new) |
21 |
| Sec. 218. Tax credit for equipment used at an energy |
22 |
| facility. For taxable years ending on or after December 31, |
23 |
| 2009, each corporation subject to this Act
shall
be entitled to |
24 |
| a credit against the tax imposed by subsections (a) and (b)
of |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| Section 201 of this Act in an amount equal to 10% of the amount |
2 |
| spent during the
taxable year by the corporation on equipment |
3 |
| purchased for use at an energy facility, as that term is |
4 |
| defined in Section 1-10 of the Illinois Power Agency Act. For |
5 |
| purposes of this credit, the amount spent on
the equipment |
6 |
| shall be defined as the basis of the equipment used to
compute |
7 |
| the depreciation deduction for federal income tax purposes. |
8 |
| The credit shall be
allowed for the taxable year in which |
9 |
| the equipment
purchased is placed in service, or, if
the amount |
10 |
| of the credit exceeds the tax liability for that year, whether
|
11 |
| it exceeds the original liability or the liability as later |
12 |
| amended, the
excess may be carried forward and applied to the |
13 |
| tax liability of the 10
taxable years following the excess |
14 |
| credit years. The credit shall be
applied to the earliest year |
15 |
| for which there is a liability. If there is
credit from more |
16 |
| than one taxable year that is available to offset a liability,
|
17 |
| the earlier credit shall be applied first. This Section is |
18 |
| exempt from the provisions of Section 250 of this Act. |
19 |
| Section 15-25. The Use Tax Act is amended by changing |
20 |
| Section 3-5 as follows:
|
21 |
| (35 ILCS 105/3-5) (from Ch. 120, par. 439.3-5)
|
22 |
| Sec. 3-5. Exemptions. Use of the following tangible |
23 |
| personal property
is exempt from the tax imposed by this Act:
|
24 |
| (1) Personal property purchased from a corporation, |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| society, association,
foundation, institution, or |
2 |
| organization, other than a limited liability
company, that is |
3 |
| organized and operated as a not-for-profit service enterprise
|
4 |
| for the benefit of persons 65 years of age or older if the |
5 |
| personal property
was not purchased by the enterprise for the |
6 |
| purpose of resale by the
enterprise.
|
7 |
| (2) Personal property purchased by a not-for-profit |
8 |
| Illinois county
fair association for use in conducting, |
9 |
| operating, or promoting the
county fair.
|
10 |
| (3) Personal property purchased by a not-for-profit
arts or |
11 |
| cultural organization that establishes, by proof required by |
12 |
| the
Department by
rule, that it has received an exemption under |
13 |
| Section 501(c)(3) of the Internal
Revenue Code and that is |
14 |
| organized and operated primarily for the
presentation
or |
15 |
| support of arts or cultural programming, activities, or |
16 |
| services. These
organizations include, but are not limited to, |
17 |
| music and dramatic arts
organizations such as symphony |
18 |
| orchestras and theatrical groups, arts and
cultural service |
19 |
| organizations, local arts councils, visual arts organizations,
|
20 |
| and media arts organizations.
On and after the effective date |
21 |
| of this amendatory Act of the 92nd General
Assembly, however, |
22 |
| an entity otherwise eligible for this exemption shall not
make |
23 |
| tax-free purchases unless it has an active identification |
24 |
| number issued by
the Department.
|
25 |
| (4) Personal property purchased by a governmental body, by |
26 |
| a
corporation, society, association, foundation, or |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| institution organized and
operated exclusively for charitable, |
2 |
| religious, or educational purposes, or
by a not-for-profit |
3 |
| corporation, society, association, foundation,
institution, or |
4 |
| organization that has no compensated officers or employees
and |
5 |
| that is organized and operated primarily for the recreation of |
6 |
| persons
55 years of age or older. A limited liability company |
7 |
| may qualify for the
exemption under this paragraph only if the |
8 |
| limited liability company is
organized and operated |
9 |
| exclusively for educational purposes. On and after July
1, |
10 |
| 1987, however, no entity otherwise eligible for this exemption |
11 |
| shall make
tax-free purchases unless it has an active exemption |
12 |
| identification number
issued by the Department.
|
13 |
| (5) Until July 1, 2003, a passenger car that is a |
14 |
| replacement vehicle to
the extent that the
purchase price of |
15 |
| the car is subject to the Replacement Vehicle Tax.
|
16 |
| (6) Until July 1, 2003 and beginning again on September 1, |
17 |
| 2004, graphic arts machinery and equipment, including
repair |
18 |
| and replacement
parts, both new and used, and including that |
19 |
| manufactured on special order,
certified by the purchaser to be |
20 |
| used primarily for graphic arts production,
and including |
21 |
| machinery and equipment purchased for lease.
Equipment |
22 |
| includes chemicals or chemicals acting as catalysts but only if
|
23 |
| the
chemicals or chemicals acting as catalysts effect a direct |
24 |
| and immediate change
upon a graphic arts product.
|
25 |
| (7) Farm chemicals.
|
26 |
| (8) Legal tender, currency, medallions, or gold or silver |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
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 of the first division, a motor vehicle |
8 |
| of the
second division that is a self-contained motor vehicle |
9 |
| designed or
permanently converted to provide living quarters |
10 |
| for recreational, camping,
or travel use, with direct walk |
11 |
| through to the living quarters from the
driver's seat, or a |
12 |
| motor vehicle of the second division that is of the
van |
13 |
| configuration designed for the transportation of not less than |
14 |
| 7 nor
more than 16 passengers, as defined in Section 1-146 of |
15 |
| the Illinois
Vehicle Code, that is used for automobile renting, |
16 |
| as defined in the
Automobile Renting Occupation and Use Tax |
17 |
| Act.
|
18 |
| (11) Farm machinery and equipment, both new and used,
|
19 |
| including that manufactured on special order, certified by the |
20 |
| purchaser
to be used primarily for production agriculture or |
21 |
| State or federal
agricultural programs, including individual |
22 |
| replacement parts for
the machinery and equipment, including |
23 |
| machinery and equipment
purchased
for lease,
and including |
24 |
| implements of husbandry defined in Section 1-130 of
the |
25 |
| Illinois Vehicle Code, farm machinery and agricultural |
26 |
| chemical and
fertilizer spreaders, and nurse wagons required to |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
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| be registered
under Section 3-809 of the Illinois Vehicle Code,
|
2 |
| but excluding other motor
vehicles required to be
registered |
3 |
| under the Illinois Vehicle Code.
Horticultural polyhouses or |
4 |
| hoop houses used for propagating, growing, or
overwintering |
5 |
| plants shall be considered farm machinery and equipment under
|
6 |
| this item (11).
Agricultural chemical tender tanks and dry |
7 |
| boxes shall include units sold
separately from a motor vehicle |
8 |
| required to be licensed and units sold mounted
on a motor |
9 |
| vehicle required to be licensed if the selling price of the |
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| tender
is separately stated.
|
11 |
| Farm machinery and equipment shall include precision |
12 |
| farming equipment
that is
installed or purchased to be |
13 |
| installed on farm machinery and equipment
including, but not |
14 |
| limited to, tractors, harvesters, sprayers, planters,
seeders, |
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| or spreaders.
Precision farming equipment includes, but is not |
16 |
| limited to, soil testing
sensors, computers, monitors, |
17 |
| software, global positioning
and mapping systems, and other |
18 |
| such equipment.
|
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| Farm machinery and equipment also includes computers, |
20 |
| sensors, software, and
related equipment used primarily in the
|
21 |
| computer-assisted operation of production agriculture |
22 |
| facilities, equipment,
and
activities such as, but not limited |
23 |
| to,
the collection, monitoring, and correlation of
animal and |
24 |
| crop data for the purpose of
formulating animal diets and |
25 |
| agricultural chemicals. This item (11) is exempt
from the |
26 |
| provisions of
Section 3-90.
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SB1823 |
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LRB096 11157 MJR 21532 b |
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| (12) Fuel and petroleum products sold to or used by an air |
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| common
carrier, certified by the carrier to be used for |
3 |
| consumption, shipment, or
storage in the conduct of its |
4 |
| business as an air common carrier, for a
flight destined for or |
5 |
| returning from a location or locations
outside the United |
6 |
| States without regard to previous or subsequent domestic
|
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| stopovers.
|
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| (13) Proceeds of mandatory service charges separately
|
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| stated on customers' bills for the purchase and consumption of |
10 |
| food and
beverages purchased at retail from a retailer, to the |
11 |
| extent that the proceeds
of the service charge are in fact |
12 |
| turned over as tips or as a substitute
for tips to the |
13 |
| employees who participate directly in preparing, serving,
|
14 |
| hosting or cleaning up the food or beverage function with |
15 |
| respect to which
the service charge is imposed.
|
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| (14) Until July 1, 2003, and beginning again on the |
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| effective date of this amendatory Act of the 96th General |
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| Assembly and thereafter, oil field exploration, drilling, and |
19 |
| production
equipment,
including (i) rigs and parts of rigs, |
20 |
| rotary
rigs, cable tool rigs, and workover rigs, (ii) pipe and |
21 |
| tubular goods,
including casing and drill strings, (iii) pumps |
22 |
| and pump-jack units, (iv)
storage tanks and flow lines, (v) any |
23 |
| individual replacement part for oil
field exploration, |
24 |
| drilling, and production equipment, and (vi) machinery and
|
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| equipment purchased
for lease; but excluding motor vehicles |
26 |
| required to be registered under the
Illinois Vehicle Code.
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SB1823 |
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LRB096 11157 MJR 21532 b |
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| (15) Photoprocessing machinery and equipment, including |
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| repair and
replacement parts, both new and used, including that
|
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| manufactured on special order, certified by the purchaser to be |
4 |
| used
primarily for photoprocessing, and including
|
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| photoprocessing machinery and equipment purchased for lease.
|
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| (16) Until July 1, 2003, and beginning again on the |
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| effective date of this amendatory Act of the 96th General |
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| Assembly and thereafter, coal exploration, mining, offhighway |
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| hauling,
processing, maintenance, and reclamation equipment,
|
10 |
| including replacement parts and equipment, and
including |
11 |
| equipment purchased for lease, but excluding motor
vehicles |
12 |
| required to be registered under the Illinois Vehicle Code. For |
13 |
| purposes of this item (16), equipment includes roof bolts and |
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| explosives.
|
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| (17) Until July 1, 2003, distillation machinery and |
16 |
| equipment, sold as a
unit or kit,
assembled or installed by the |
17 |
| retailer, certified by the user to be used
only for the |
18 |
| production of ethyl alcohol that will be used for consumption
|
19 |
| as motor fuel or as a component of motor fuel for the personal |
20 |
| use of the
user, and not subject to sale or resale.
|
21 |
| (18) Manufacturing and assembling machinery and equipment |
22 |
| used
primarily in the process of manufacturing or assembling |
23 |
| tangible
personal property for wholesale or retail sale or |
24 |
| lease, whether that sale
or lease is made directly by the |
25 |
| manufacturer or by some other person,
whether the materials |
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| used in the process are
owned by the manufacturer or some other |
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LRB096 11157 MJR 21532 b |
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| person, or whether that sale or
lease is made apart from or as |
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| an incident to the seller's engaging in
the service occupation |
3 |
| of producing machines, tools, dies, jigs,
patterns, gauges, or |
4 |
| other similar items of no commercial value on
special order for |
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| a particular purchaser.
|
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| (19) Personal property delivered to a purchaser or |
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| purchaser's donee
inside Illinois when the purchase order for |
8 |
| that personal property was
received by a florist located |
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| outside Illinois who has a florist located
inside Illinois |
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| deliver the personal property.
|
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| (20) Semen used for artificial insemination of livestock |
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| for direct
agricultural production.
|
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| (21) Horses, or interests in horses, registered with and |
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| meeting the
requirements of any of the
Arabian Horse Club |
15 |
| Registry of America, Appaloosa Horse Club, American Quarter
|
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| Horse Association, United States
Trotting Association, or |
17 |
| Jockey Club, as appropriate, used for
purposes of breeding or |
18 |
| racing for prizes. This item (21) is exempt from the provisions |
19 |
| of Section 3-90, and the exemption provided for under this item |
20 |
| (21) applies for all periods beginning May 30, 1995, but no |
21 |
| claim for credit or refund is allowed on or after January 1, |
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| 2008
for such taxes paid during the period beginning May 30, |
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| 2000 and ending on January 1, 2008.
|
24 |
| (22) Computers and communications equipment utilized for |
25 |
| any
hospital
purpose
and equipment used in the diagnosis,
|
26 |
| analysis, or treatment of hospital patients purchased by a |
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SB1823 |
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LRB096 11157 MJR 21532 b |
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| lessor who leases
the
equipment, under a lease of one year or |
2 |
| longer executed or in effect at the
time the lessor would |
3 |
| otherwise be subject to the tax imposed by this Act, to a
|
4 |
| hospital
that has been issued an active tax exemption |
5 |
| identification number by
the
Department under Section 1g of the |
6 |
| Retailers' Occupation Tax Act. If the
equipment is leased in a |
7 |
| manner that does not qualify for
this exemption or is used in |
8 |
| any other non-exempt manner, the lessor
shall be liable for the
|
9 |
| tax imposed under this Act or the Service Use Tax Act, as the |
10 |
| case may
be, based on the fair market value of the property at |
11 |
| the time the
non-qualifying use occurs. No lessor shall collect |
12 |
| or attempt to collect an
amount (however
designated) that |
13 |
| purports to reimburse that lessor for the tax imposed by this
|
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| Act or the Service Use Tax Act, as the case may be, if the tax |
15 |
| has not been
paid by the lessor. If a lessor improperly |
16 |
| collects any such amount from the
lessee, the lessee shall have |
17 |
| a legal right to claim a refund of that amount
from the lessor. |
18 |
| If, however, that amount is not refunded to the lessee for
any |
19 |
| reason, the lessor is liable to pay that amount to the |
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| Department.
|
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| (23) Personal property purchased by a lessor who leases the
|
22 |
| property, under
a
lease of
one year or longer executed or in |
23 |
| effect at the time
the lessor would otherwise be subject to the |
24 |
| tax imposed by this Act,
to a governmental body
that has been |
25 |
| issued an active sales tax exemption identification number by |
26 |
| the
Department under Section 1g of the Retailers' Occupation |
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SB1823 |
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LRB096 11157 MJR 21532 b |
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| Tax Act.
If the
property is leased in a manner that does not |
2 |
| qualify for
this exemption
or used in any other non-exempt |
3 |
| manner, the lessor shall be liable for the
tax imposed under |
4 |
| this Act or the Service Use Tax Act, as the case may
be, based |
5 |
| on the fair market value of the property at the time the
|
6 |
| non-qualifying use occurs. No lessor shall collect or attempt |
7 |
| to collect an
amount (however
designated) that purports to |
8 |
| reimburse that lessor for the tax imposed by this
Act or the |
9 |
| Service Use Tax Act, as the case may be, if the tax has not been
|
10 |
| paid by the lessor. If a lessor improperly collects any such |
11 |
| amount from the
lessee, the lessee shall have a legal right to |
12 |
| claim a refund of that amount
from the lessor. If, however, |
13 |
| that amount is not refunded to the lessee for
any reason, the |
14 |
| lessor is liable to pay that amount to the Department.
|
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| (24) Beginning with taxable years ending on or after |
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| December
31, 1995
and
ending with taxable years ending on or |
17 |
| before December 31, 2004,
personal property that is
donated for |
18 |
| disaster relief to be used in a State or federally declared
|
19 |
| disaster area in Illinois or bordering Illinois by a |
20 |
| manufacturer or retailer
that is registered in this State to a |
21 |
| corporation, society, association,
foundation, or institution |
22 |
| that has been issued a sales tax exemption
identification |
23 |
| number by the Department that assists victims of the disaster
|
24 |
| who reside within the declared disaster area.
|
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| (25) Beginning with taxable years ending on or after |
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| December
31, 1995 and
ending with taxable years ending on or |
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SB1823 |
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LRB096 11157 MJR 21532 b |
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| before December 31, 2004, personal
property that is used in the |
2 |
| performance of infrastructure repairs in this
State, including |
3 |
| but not limited to municipal roads and streets, access roads,
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4 |
| bridges, sidewalks, waste disposal systems, water and sewer |
5 |
| line extensions,
water distribution and purification |
6 |
| facilities, storm water drainage and
retention facilities, and |
7 |
| sewage treatment facilities, resulting from a State
or |
8 |
| federally declared disaster in Illinois or bordering Illinois |
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| when such
repairs are initiated on facilities located in the |
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| declared disaster area
within 6 months after the disaster.
|
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| (26) Beginning July 1, 1999, game or game birds purchased |
12 |
| at a "game
breeding
and hunting preserve area" or an "exotic |
13 |
| game hunting area" as those terms are
used in
the Wildlife Code |
14 |
| or at a hunting enclosure approved through rules adopted by
the
|
15 |
| Department of Natural Resources. This paragraph is exempt from |
16 |
| the provisions
of
Section 3-90.
|
17 |
| (27) A motor vehicle, as that term is defined in Section |
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| 1-146
of the
Illinois
Vehicle Code, that is donated to a |
19 |
| corporation, limited liability company,
society, association, |
20 |
| foundation, or institution that is determined by the
Department |
21 |
| to be organized and operated exclusively for educational |
22 |
| purposes.
For purposes of this exemption, "a corporation, |
23 |
| limited liability company,
society, association, foundation, |
24 |
| or institution organized and operated
exclusively for |
25 |
| educational purposes" means all tax-supported public schools,
|
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| private schools that offer systematic instruction in useful |
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LRB096 11157 MJR 21532 b |
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| branches of
learning by methods common to public schools and |
2 |
| that compare favorably in
their scope and intensity with the |
3 |
| course of study presented in tax-supported
schools, and |
4 |
| vocational or technical schools or institutes organized and
|
5 |
| operated exclusively to provide a course of study of not less |
6 |
| than 6 weeks
duration and designed to prepare individuals to |
7 |
| follow a trade or to pursue a
manual, technical, mechanical, |
8 |
| industrial, business, or commercial
occupation.
|
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| (28) Beginning January 1, 2000, personal property, |
10 |
| including
food,
purchased through fundraising
events for the |
11 |
| benefit of
a public or private elementary or
secondary school, |
12 |
| a group of those schools, or one or more school
districts if |
13 |
| the events are
sponsored by an entity recognized by the school |
14 |
| district that consists
primarily of volunteers and includes
|
15 |
| parents and teachers of the school children. This paragraph |
16 |
| does not apply
to fundraising
events (i) for the benefit of |
17 |
| private home instruction or (ii)
for which the fundraising |
18 |
| entity purchases the personal property sold at
the events from |
19 |
| another individual or entity that sold the property for the
|
20 |
| purpose of resale by the fundraising entity and that
profits |
21 |
| from the sale to the
fundraising entity. This paragraph is |
22 |
| exempt
from the provisions
of Section 3-90.
|
23 |
| (29) Beginning January 1, 2000 and through December 31, |
24 |
| 2001, new or
used automatic vending
machines that prepare and |
25 |
| serve hot food and beverages, including coffee, soup,
and
other |
26 |
| items, and replacement parts for these machines.
Beginning |
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LRB096 11157 MJR 21532 b |
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| January 1,
2002 and through June 30, 2003, machines and parts |
2 |
| for machines used in
commercial, coin-operated amusement and |
3 |
| vending business if a use or occupation
tax is paid on the |
4 |
| gross receipts derived from the use of the commercial,
|
5 |
| coin-operated amusement and vending machines.
This
paragraph
|
6 |
| is exempt from the provisions of Section 3-90.
|
7 |
| (30) Beginning January 1, 2001 and through June 30, 2011, |
8 |
| food for human consumption that is to be consumed off the |
9 |
| premises
where it is sold (other than alcoholic beverages, soft |
10 |
| drinks, and food that
has been prepared for immediate |
11 |
| consumption) and prescription and
nonprescription medicines, |
12 |
| drugs, medical appliances, and insulin, urine
testing |
13 |
| materials, syringes, and needles used by diabetics, for human |
14 |
| use, when
purchased for use by a person receiving medical |
15 |
| assistance under Article 5 of
the Illinois Public Aid Code who |
16 |
| resides in a licensed long-term care facility,
as defined in |
17 |
| the Nursing Home Care Act.
|
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| (31) Beginning on
the effective date of this amendatory Act |
19 |
| of the 92nd General Assembly,
computers and communications |
20 |
| equipment
utilized for any hospital purpose and equipment used |
21 |
| in the 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 the |
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LRB096 11157 MJR 21532 b |
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| Retailers' Occupation Tax Act. If the
equipment is leased in a |
2 |
| manner that does not qualify for this exemption or is
used in |
3 |
| any other nonexempt manner, the lessor shall be liable for the |
4 |
| tax
imposed under this Act or the Service Use Tax Act, as the |
5 |
| case may be, based on
the fair market value of the property at |
6 |
| the time the nonqualifying use
occurs. No lessor shall collect |
7 |
| or attempt to collect an amount (however
designated) that |
8 |
| purports to reimburse that lessor for the tax imposed by this
|
9 |
| Act or the Service Use Tax Act, as the case may be, if the tax |
10 |
| has not been
paid by the lessor. If a lessor improperly |
11 |
| collects any such amount from the
lessee, the lessee shall have |
12 |
| a legal right to claim a refund of that amount
from the lessor. |
13 |
| If, 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 3-90.
|
17 |
| (32) Beginning on
the effective date of this amendatory Act |
18 |
| of the 92nd General Assembly,
personal property purchased by a |
19 |
| lessor who leases the property,
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 |
| governmental body that has been issued an active sales tax |
23 |
| exemption
identification number by the Department under |
24 |
| Section 1g of the Retailers'
Occupation Tax Act. If the |
25 |
| property is leased in a manner that does not
qualify for this |
26 |
| exemption or used in any other nonexempt manner, the lessor
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SB1823 |
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LRB096 11157 MJR 21532 b |
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| shall be liable for the tax imposed under this Act or the |
2 |
| Service Use Tax Act,
as the case may be, based on the fair |
3 |
| market value of the property at the time
the nonqualifying use |
4 |
| occurs. No lessor shall collect or attempt to collect
an amount |
5 |
| (however designated) that purports to reimburse that lessor for |
6 |
| the
tax imposed by this Act or the Service Use Tax Act, as the |
7 |
| case may be, if the
tax has not been paid by the lessor. If a |
8 |
| lessor improperly collects any such
amount from the lessee, the |
9 |
| lessee shall have a legal right to claim a refund
of that |
10 |
| amount from the lessor. If, however, that amount is not |
11 |
| refunded to
the lessee for any reason, the lessor is liable to |
12 |
| pay that amount to the
Department. This paragraph is exempt |
13 |
| from the provisions of Section 3-90.
|
14 |
| (33) On and after July 1, 2003 and through June 30, 2004, |
15 |
| the use in this State of motor vehicles of
the second division |
16 |
| with a gross vehicle weight in excess of 8,000 pounds and
that |
17 |
| are subject to the commercial distribution fee imposed under |
18 |
| Section
3-815.1 of the Illinois Vehicle Code. Beginning on July |
19 |
| 1, 2004 and through June 30, 2005, the use in this State of |
20 |
| motor vehicles of the second division: (i) with a gross vehicle |
21 |
| weight rating in excess of 8,000 pounds; (ii) that are subject |
22 |
| to the commercial distribution fee imposed under Section |
23 |
| 3-815.1 of the Illinois Vehicle Code; and (iii) that are |
24 |
| primarily used for commercial purposes. Through June 30, 2005, |
25 |
| this exemption applies to repair and
replacement parts added |
26 |
| after the initial purchase of such a motor vehicle if
that |
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LRB096 11157 MJR 21532 b |
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| motor
vehicle is used in a manner that would qualify for the |
2 |
| rolling stock exemption
otherwise provided for in this Act. For |
3 |
| purposes of this paragraph, the term "used for commercial |
4 |
| purposes" means the transportation of persons or property in |
5 |
| furtherance of any commercial or industrial enterprise, |
6 |
| whether for-hire or not.
|
7 |
| (34) Beginning January 1, 2008, tangible personal property |
8 |
| used in the construction or maintenance of a community water |
9 |
| supply, as defined under Section 3.145 of the Environmental |
10 |
| Protection Act, that is operated by a not-for-profit |
11 |
| corporation that holds a valid water supply permit issued under |
12 |
| Title IV of the Environmental Protection Act. This paragraph is |
13 |
| exempt from the provisions of Section 3-90. |
14 |
| (35) Beginning on the effective date of this amendatory Act |
15 |
| of the 96th General Assembly, equipment used at
an energy |
16 |
| facility, as that term is defined in Section 1-10 of the |
17 |
| Illinois Power Agency Act, located within the State, including |
18 |
| replacement parts and equipment and
including equipment |
19 |
| purchased for lease, but excluding motor
vehicles required to |
20 |
| be registered under the Illinois Vehicle Code. |
21 |
| (36) Beginning on the effective date of this amendatory Act |
22 |
| of the 96th General Assembly, feedstock used at an energy |
23 |
| facility, as that term is defined in Section 1-10 of the |
24 |
| Illinois Power Agency Act, located in this State. |
25 |
| (Source: P.A. 94-1002, eff. 7-3-06; 95-88, eff. 1-1-08; 95-538, |
26 |
| eff. 1-1-08; 95-876, eff. 8-21-08.)
|
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LRB096 11157 MJR 21532 b |
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| Section 15-30. The Service Use Tax Act is amended by |
2 |
| changing Section 3-5 as follows:
|
3 |
| (35 ILCS 110/3-5) (from Ch. 120, par. 439.33-5)
|
4 |
| Sec. 3-5. Exemptions. Use of the following tangible |
5 |
| personal property
is exempt from the tax imposed by this Act:
|
6 |
| (1) Personal property purchased from a corporation, |
7 |
| society,
association, foundation, institution, or |
8 |
| organization, other than a limited
liability company, that is |
9 |
| organized and operated as a not-for-profit service
enterprise |
10 |
| for the benefit of persons 65 years of age or older if the |
11 |
| personal
property was not purchased by the enterprise for the |
12 |
| purpose of resale by the
enterprise.
|
13 |
| (2) Personal property purchased by a non-profit Illinois |
14 |
| county fair
association for use in conducting, operating, or |
15 |
| promoting the county fair.
|
16 |
| (3) Personal property purchased by a not-for-profit arts
or |
17 |
| cultural
organization that establishes, by proof required by |
18 |
| the Department by rule,
that it has received an exemption under |
19 |
| Section 501(c)(3) of the Internal
Revenue Code and that is |
20 |
| organized and operated primarily for the
presentation
or |
21 |
| support of arts or cultural programming, activities, or |
22 |
| services. These
organizations include, but are not limited to, |
23 |
| music and dramatic arts
organizations such as symphony |
24 |
| orchestras and theatrical groups, arts and
cultural service |
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SB1823 |
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LRB096 11157 MJR 21532 b |
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| organizations, local arts councils, visual arts organizations,
|
2 |
| and media arts organizations.
On and after the effective date |
3 |
| of this amendatory Act of the 92nd General
Assembly, however, |
4 |
| an entity otherwise eligible for this exemption shall not
make |
5 |
| tax-free purchases unless it has an active identification |
6 |
| number issued by
the Department.
|
7 |
| (4) Legal tender, currency, medallions, or gold or silver |
8 |
| coinage issued
by the State of Illinois, the government of the |
9 |
| United States of America,
or the government of any foreign |
10 |
| country, and bullion.
|
11 |
| (5) Until July 1, 2003 and beginning again on September 1, |
12 |
| 2004, graphic arts machinery and equipment, including
repair |
13 |
| and
replacement parts, both new and used, and including that |
14 |
| manufactured on
special order or purchased for lease, certified |
15 |
| by the purchaser to be used
primarily for graphic arts |
16 |
| production.
Equipment includes chemicals or
chemicals acting |
17 |
| as catalysts but only if
the chemicals or chemicals acting as |
18 |
| catalysts effect a direct and immediate
change upon a graphic |
19 |
| arts product.
|
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 |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
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 to |
6 |
| be registered
under Section 3-809 of the Illinois Vehicle Code,
|
7 |
| but
excluding other motor vehicles required to be registered |
8 |
| under the Illinois
Vehicle Code.
Horticultural polyhouses or |
9 |
| hoop houses used for propagating, growing, or
overwintering |
10 |
| plants shall be considered farm machinery and equipment under
|
11 |
| this item (7).
Agricultural chemical tender tanks and dry boxes |
12 |
| shall include units sold
separately from a motor vehicle |
13 |
| required to be licensed and units sold mounted
on a motor |
14 |
| vehicle required to be licensed if the selling price of the |
15 |
| 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 |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
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) Fuel and petroleum products sold to or used by an air |
7 |
| common
carrier, certified by the carrier to be used for |
8 |
| consumption, shipment, or
storage in the conduct of its |
9 |
| business as an air common carrier, for a
flight destined for or |
10 |
| returning from a location or locations
outside the United |
11 |
| States without regard to previous or subsequent domestic
|
12 |
| stopovers.
|
13 |
| (9) Proceeds of mandatory service charges separately |
14 |
| stated on
customers' bills for the purchase and consumption of |
15 |
| food and beverages
acquired as an incident to the purchase of a |
16 |
| service from a serviceman, to
the extent that the proceeds of |
17 |
| the service charge are in fact
turned over as tips or as a |
18 |
| substitute for tips to the employees who
participate directly |
19 |
| in preparing, serving, hosting or cleaning up the
food or |
20 |
| beverage function with respect to which the service charge is |
21 |
| imposed.
|
22 |
| (10) Until July 1, 2003, and beginning again on the |
23 |
| effective date of this amendatory Act of the 96th General |
24 |
| Assembly and thereafter, oil field exploration, drilling, and |
25 |
| production
equipment, including
(i) rigs and parts of rigs, |
26 |
| rotary rigs, cable tool
rigs, and workover rigs, (ii) pipe and |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| tubular goods, including casing and
drill strings, (iii) pumps |
2 |
| and pump-jack units, (iv) storage tanks and flow
lines, (v) any |
3 |
| individual replacement part for oil field exploration,
|
4 |
| drilling, and production equipment, and (vi) machinery and |
5 |
| equipment purchased
for lease; but
excluding motor vehicles |
6 |
| required to be registered under the Illinois
Vehicle Code.
|
7 |
| (11) Proceeds from the sale of photoprocessing machinery |
8 |
| and
equipment, including repair and replacement parts, both new |
9 |
| and
used, including that manufactured on special order, |
10 |
| certified by the
purchaser to be used primarily for |
11 |
| photoprocessing, and including
photoprocessing machinery and |
12 |
| equipment purchased for lease.
|
13 |
| (12) Until July 1, 2003, and beginning again on the |
14 |
| effective date of this amendatory Act of the 96th General |
15 |
| Assembly and thereafter, coal exploration, mining, offhighway |
16 |
| hauling,
processing,
maintenance, and reclamation equipment, |
17 |
| including
replacement parts and equipment, and including
|
18 |
| equipment purchased for lease, but excluding motor vehicles |
19 |
| required to be
registered under the Illinois Vehicle Code. For |
20 |
| purposes of this item (12), equipment includes roof bolts and |
21 |
| explosives.
|
22 |
| (13) Semen used for artificial insemination of livestock |
23 |
| for direct
agricultural production.
|
24 |
| (14) 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
|
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
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 (14) is exempt from the provisions |
4 |
| of Section 3-75, and the exemption provided for under this item |
5 |
| (14) applies for all periods beginning May 30, 1995, but no |
6 |
| claim for credit or refund is allowed on or after the effective |
7 |
| date of this amendatory Act of the 95th General Assembly for |
8 |
| such taxes paid during the period beginning May 30, 2000 and |
9 |
| ending on the effective date of this amendatory Act of the 95th |
10 |
| General Assembly.
|
11 |
| (15) Computers and communications equipment utilized for |
12 |
| any
hospital
purpose
and equipment used in the diagnosis,
|
13 |
| analysis, or treatment of hospital patients purchased by a |
14 |
| lessor who leases
the
equipment, under a lease of one year or |
15 |
| longer executed or in effect at the
time
the lessor would |
16 |
| otherwise be subject to the tax imposed by this Act,
to a
|
17 |
| hospital
that has been issued an active tax exemption |
18 |
| identification number by the
Department under Section 1g of the |
19 |
| Retailers' Occupation Tax Act.
If the
equipment is leased in a |
20 |
| manner that does not qualify for
this exemption
or is used in |
21 |
| any other non-exempt manner,
the lessor shall be liable for the
|
22 |
| tax imposed under this Act or the Use Tax Act, as the case may
|
23 |
| be, based on the fair market value of the property at the time |
24 |
| the
non-qualifying use occurs. No lessor shall collect or |
25 |
| attempt to collect an
amount (however
designated) that purports |
26 |
| to reimburse that lessor for the tax imposed by this
Act or the |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| Use Tax Act, as the case may be, if the tax has not been
paid by |
2 |
| the lessor. If a lessor improperly collects any such amount |
3 |
| from the
lessee, the lessee shall have a legal right to claim a |
4 |
| refund of that amount
from the lessor. If, however, that amount |
5 |
| is not refunded to the lessee for
any reason, the lessor is |
6 |
| liable to pay that amount to the Department.
|
7 |
| (16) Personal property purchased by a lessor who leases the
|
8 |
| property, under
a
lease of one year or longer executed or in |
9 |
| effect at the time
the lessor would otherwise be subject to the |
10 |
| tax imposed by this Act,
to a governmental body
that has been |
11 |
| issued an active tax exemption identification number by the
|
12 |
| Department under Section 1g of the Retailers' Occupation Tax |
13 |
| Act.
If the
property is leased in a manner that does not |
14 |
| qualify for
this exemption
or is used in any other non-exempt |
15 |
| manner,
the lessor shall be liable for the
tax imposed under |
16 |
| this Act or the Use Tax Act, as the case may
be, based on the |
17 |
| fair market value of the property at the time the
|
18 |
| non-qualifying use occurs. No lessor shall collect or attempt |
19 |
| to collect an
amount (however
designated) that purports to |
20 |
| reimburse that lessor for the tax imposed by this
Act or the |
21 |
| Use Tax Act, as the case may be, if the tax has not been
paid by |
22 |
| the lessor. If a lessor improperly collects any such amount |
23 |
| from the
lessee, the lessee shall have a legal right to claim a |
24 |
| refund of that amount
from the lessor. If, however, that amount |
25 |
| is not refunded to the lessee for
any reason, the lessor is |
26 |
| liable to pay that amount to the Department.
|
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| (17) Beginning with taxable years ending on or after |
2 |
| December
31,
1995
and
ending with taxable years ending on or |
3 |
| before December 31, 2004,
personal property that is
donated for |
4 |
| disaster relief to be used in a State or federally declared
|
5 |
| disaster area in Illinois or bordering Illinois by a |
6 |
| manufacturer or retailer
that is registered in this State to a |
7 |
| corporation, society, association,
foundation, or institution |
8 |
| that has been issued a sales tax exemption
identification |
9 |
| number by the Department that assists victims of the disaster
|
10 |
| who reside within the declared disaster area.
|
11 |
| (18) Beginning with taxable years ending on or after |
12 |
| December
31, 1995 and
ending with taxable years ending on or |
13 |
| before December 31, 2004, personal
property that is used in the |
14 |
| performance of infrastructure repairs in this
State, including |
15 |
| but not limited to municipal roads and streets, access roads,
|
16 |
| bridges, sidewalks, waste disposal systems, water and sewer |
17 |
| line extensions,
water distribution and purification |
18 |
| facilities, storm water drainage and
retention facilities, and |
19 |
| sewage treatment facilities, resulting from a State
or |
20 |
| federally declared disaster in Illinois or bordering Illinois |
21 |
| when such
repairs are initiated on facilities located in the |
22 |
| declared disaster area
within 6 months after the disaster.
|
23 |
| (19) Beginning July 1, 1999, game or game birds purchased |
24 |
| at a "game
breeding
and hunting preserve area" or an "exotic |
25 |
| game hunting area" as those terms are
used in
the Wildlife Code |
26 |
| or at a hunting enclosure approved through rules adopted by
the
|
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| Department of Natural Resources. This paragraph is exempt from |
2 |
| the provisions
of
Section 3-75.
|
3 |
| (20) A motor vehicle, as that term is defined in Section |
4 |
| 1-146
of the
Illinois Vehicle Code, that is donated to a |
5 |
| corporation, limited liability
company, society, association, |
6 |
| foundation, or institution that is determined by
the Department |
7 |
| to be organized and operated exclusively for educational
|
8 |
| purposes. For purposes of this exemption, "a corporation, |
9 |
| limited liability
company, society, association, foundation, |
10 |
| or institution organized and
operated
exclusively for |
11 |
| educational purposes" means all tax-supported public schools,
|
12 |
| private schools that offer systematic instruction in useful |
13 |
| branches of
learning by methods common to public schools and |
14 |
| that compare favorably in
their scope and intensity with the |
15 |
| course of study presented in tax-supported
schools, and |
16 |
| vocational or technical schools or institutes organized and
|
17 |
| operated exclusively to provide a course of study of not less |
18 |
| than 6 weeks
duration and designed to prepare individuals to |
19 |
| follow a trade or to pursue a
manual, technical, mechanical, |
20 |
| industrial, business, or commercial
occupation.
|
21 |
| (21) Beginning January 1, 2000, personal property, |
22 |
| including
food,
purchased through fundraising
events for the |
23 |
| benefit of
a public or private elementary or
secondary school, |
24 |
| a group of those schools, or one or more school
districts if |
25 |
| the events are
sponsored by an entity recognized by the school |
26 |
| district that consists
primarily of volunteers and includes
|
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| parents and teachers of the school children. This paragraph |
2 |
| does not apply
to fundraising
events (i) for the benefit of |
3 |
| private home instruction or (ii)
for which the fundraising |
4 |
| entity purchases the personal property sold at
the events from |
5 |
| another individual or entity that sold the property for the
|
6 |
| purpose of resale by the fundraising entity and that
profits |
7 |
| from the sale to the
fundraising entity. This paragraph is |
8 |
| exempt
from the provisions
of Section 3-75.
|
9 |
| (22) Beginning January 1, 2000
and through December 31, |
10 |
| 2001, new or used automatic vending
machines that prepare and |
11 |
| serve hot food and beverages, including coffee, soup,
and
other |
12 |
| items, and replacement parts for these machines.
Beginning |
13 |
| January 1,
2002 and through June 30, 2003, machines and parts |
14 |
| for machines used in
commercial, coin-operated
amusement
and |
15 |
| vending business if a use or occupation tax is paid on the |
16 |
| gross receipts
derived from
the use of the commercial, |
17 |
| coin-operated amusement and vending machines.
This
paragraph
|
18 |
| is exempt from the provisions of Section 3-75.
|
19 |
| (23) Beginning August 23, 2001 and through June 30, 2011, |
20 |
| food for human consumption that is to be consumed off the
|
21 |
| premises
where it is sold (other than alcoholic beverages, soft |
22 |
| drinks, and food that
has been prepared for immediate |
23 |
| consumption) and prescription and
nonprescription medicines, |
24 |
| drugs, medical appliances, and insulin, urine
testing |
25 |
| materials, syringes, and needles used by diabetics, for human |
26 |
| use, when
purchased for use by a person receiving medical |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| assistance under Article 5 of
the Illinois Public Aid Code who |
2 |
| resides in a licensed long-term care facility,
as defined in |
3 |
| the Nursing Home Care Act.
|
4 |
| (24) Beginning on the effective date of this amendatory Act |
5 |
| of the 92nd
General Assembly, computers and communications |
6 |
| equipment
utilized for any hospital purpose and equipment used |
7 |
| in the diagnosis,
analysis, or treatment of hospital patients |
8 |
| purchased by a lessor who leases
the equipment, under a lease |
9 |
| of one year or longer executed or in effect at the
time the |
10 |
| lessor would otherwise be subject to the tax imposed by this |
11 |
| Act, to a
hospital that has been issued an active tax exemption |
12 |
| identification number by
the Department under Section 1g of the |
13 |
| Retailers' Occupation Tax Act. If the
equipment is leased in a |
14 |
| manner that does not qualify for this exemption or is
used in |
15 |
| any other nonexempt manner, the lessor shall be liable for the
|
16 |
| tax imposed under this Act or the Use Tax Act, as the case may |
17 |
| be, based on the
fair market value of the property at the time |
18 |
| the nonqualifying use occurs.
No lessor shall collect or |
19 |
| attempt to collect an amount (however
designated) that purports |
20 |
| to reimburse that lessor for the tax imposed by this
Act or the |
21 |
| Use Tax Act, as the case may be, if the tax has not been
paid by |
22 |
| the lessor. If a lessor improperly collects any such amount |
23 |
| from the
lessee, the lessee shall have a legal right to claim a |
24 |
| refund of that amount
from the lessor. If, however, that amount |
25 |
| is not refunded to the lessee for
any reason, the lessor is |
26 |
| liable to pay that amount to the Department.
This paragraph is |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| exempt from the provisions of Section 3-75.
|
2 |
| (25) Beginning
on the effective date of this amendatory Act |
3 |
| of the 92nd General Assembly,
personal property purchased by a |
4 |
| lessor
who leases the property, under a lease of one year or |
5 |
| longer executed or in
effect at the time the lessor would |
6 |
| otherwise be subject to the tax imposed by
this Act, to a |
7 |
| governmental body that has been issued an active tax exemption
|
8 |
| identification number by the Department under Section 1g of the |
9 |
| Retailers'
Occupation Tax Act. If the property is leased in a |
10 |
| manner that does not
qualify for this exemption or is used in |
11 |
| any other nonexempt manner, the
lessor shall be liable for the |
12 |
| tax imposed under this Act or the Use Tax Act,
as the case may |
13 |
| be, based on the fair market value of the property at the time
|
14 |
| the nonqualifying use occurs. No lessor shall collect or |
15 |
| attempt to collect
an amount (however designated) that purports |
16 |
| to reimburse that lessor for the
tax imposed by this Act or the |
17 |
| Use Tax Act, as the case may be, if the tax has
not been paid by |
18 |
| the lessor. If a lessor improperly collects any such amount
|
19 |
| from the lessee, the lessee shall have a legal right to claim a |
20 |
| refund of that
amount from the lessor. If, however, that amount |
21 |
| is not refunded to the lessee
for any reason, the lessor is |
22 |
| liable to pay that amount to the Department.
This paragraph is |
23 |
| exempt from the provisions of Section 3-75.
|
24 |
| (26) Beginning January 1, 2008, tangible personal property |
25 |
| used in the construction or maintenance of a community water |
26 |
| supply, as defined under Section 3.145 of the Environmental |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| Protection Act, that is operated by a not-for-profit |
2 |
| corporation that holds a valid water supply permit issued under |
3 |
| Title IV of the Environmental Protection Act. This paragraph is |
4 |
| exempt from the provisions of Section 3-75.
|
5 |
| (27) Beginning on the effective date of this amendatory Act |
6 |
| of the 96th General Assembly, equipment used at
an energy |
7 |
| facility, as that term is defined in Section 1-10 of the |
8 |
| Illinois Power Agency Act, located within the State, including |
9 |
| replacement parts and equipment and
including equipment |
10 |
| purchased for lease, but excluding motor
vehicles required to |
11 |
| be registered under the Illinois Vehicle Code. |
12 |
| (28) Beginning on the effective date of this amendatory Act |
13 |
| of the 96th General Assembly, feedstock used at an energy |
14 |
| facility, as that term is defined in Section 1-10 of the |
15 |
| Illinois Power Agency Act, located in this State. |
16 |
| (Source: P.A. 94-1002, eff. 7-3-06; 95-88, eff. 1-1-08; 95-538, |
17 |
| eff. 1-1-08; 95-876, eff. 8-21-08.)
|
18 |
| Section 15-35. The Service Occupation Tax Act is amended by |
19 |
| changing Section 3-5 as follows:
|
20 |
| (35 ILCS 115/3-5) (from Ch. 120, par. 439.103-5)
|
21 |
| Sec. 3-5. Exemptions. The following tangible personal |
22 |
| property is
exempt from the tax imposed by this Act:
|
23 |
| (1) Personal property sold by a corporation, society, |
24 |
| association,
foundation, institution, or organization, other |
|
|
|
SB1823 |
- 100 - |
LRB096 11157 MJR 21532 b |
|
|
1 |
| than a limited liability
company, that is organized and |
2 |
| operated as a not-for-profit service enterprise
for the benefit |
3 |
| of persons 65 years of age or older if the personal property
|
4 |
| was not purchased by the enterprise for the purpose of resale |
5 |
| by the
enterprise.
|
6 |
| (2) Personal property purchased by a not-for-profit |
7 |
| Illinois county fair
association for use in conducting, |
8 |
| operating, or promoting the county fair.
|
9 |
| (3) Personal property purchased by any not-for-profit
arts |
10 |
| or cultural organization that establishes, by proof required by |
11 |
| the
Department by
rule, that it has received an exemption under |
12 |
| Section 501(c)(3) of the
Internal Revenue Code and that is |
13 |
| organized and operated primarily for the
presentation
or |
14 |
| support of arts or cultural programming, activities, or |
15 |
| services. These
organizations include, but are not limited to, |
16 |
| music and dramatic arts
organizations such as symphony |
17 |
| orchestras and theatrical groups, arts and
cultural service |
18 |
| organizations, local arts councils, visual arts organizations,
|
19 |
| and media arts organizations.
On and after the effective date |
20 |
| of this amendatory Act of the 92nd General
Assembly, however, |
21 |
| an entity otherwise eligible for this exemption shall not
make |
22 |
| tax-free purchases unless it has an active identification |
23 |
| number issued by
the Department.
|
24 |
| (4) Legal tender, currency, medallions, or gold or silver |
25 |
| coinage
issued by the State of Illinois, the government of the |
26 |
| United States of
America, or the government of any foreign |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| country, and bullion.
|
2 |
| (5) Until July 1, 2003 and beginning again on September 1, |
3 |
| 2004, graphic arts machinery and equipment, including
repair |
4 |
| and
replacement parts, both new and used, and including that |
5 |
| manufactured on
special order or purchased for lease, certified |
6 |
| by the purchaser to be used
primarily for graphic arts |
7 |
| production.
Equipment includes chemicals or chemicals acting |
8 |
| as catalysts but only if
the
chemicals or chemicals acting as |
9 |
| catalysts effect a direct and immediate change
upon a graphic |
10 |
| arts product.
|
11 |
| (6) Personal property sold by a teacher-sponsored student |
12 |
| organization
affiliated with an elementary or secondary school |
13 |
| located in Illinois.
|
14 |
| (7) Farm machinery and equipment, both new and used, |
15 |
| including that
manufactured on special order, certified by the |
16 |
| purchaser to be used
primarily for production agriculture or |
17 |
| State or federal agricultural
programs, including individual |
18 |
| replacement parts for the machinery and
equipment, including |
19 |
| machinery and equipment purchased for lease,
and including |
20 |
| implements of husbandry defined in Section 1-130 of
the |
21 |
| Illinois Vehicle Code, farm machinery and agricultural |
22 |
| chemical and
fertilizer spreaders, and nurse wagons required to |
23 |
| be registered
under Section 3-809 of the Illinois Vehicle Code,
|
24 |
| but
excluding other motor vehicles required to be registered |
25 |
| under the Illinois
Vehicle
Code.
Horticultural polyhouses or |
26 |
| hoop houses used for propagating, growing, or
overwintering |
|
|
|
SB1823 |
- 102 - |
LRB096 11157 MJR 21532 b |
|
|
1 |
| plants shall be considered farm machinery and equipment under
|
2 |
| this item (7).
Agricultural chemical tender tanks and dry boxes |
3 |
| shall include units sold
separately from a motor vehicle |
4 |
| required to be licensed and units sold mounted
on a motor |
5 |
| vehicle required to be licensed if the selling price of the |
6 |
| tender
is separately stated.
|
7 |
| Farm machinery and equipment shall include precision |
8 |
| farming equipment
that is
installed or purchased to be |
9 |
| installed on farm machinery and equipment
including, but not |
10 |
| limited to, tractors, harvesters, sprayers, planters,
seeders, |
11 |
| or spreaders.
Precision farming equipment includes, but is not |
12 |
| limited to,
soil testing sensors, computers, monitors, |
13 |
| software, global positioning
and mapping systems, and other |
14 |
| such equipment.
|
15 |
| Farm machinery and equipment also includes computers, |
16 |
| sensors, software, and
related equipment used primarily in the
|
17 |
| computer-assisted operation of production agriculture |
18 |
| facilities, equipment,
and activities such as, but
not limited |
19 |
| to,
the collection, monitoring, and correlation of
animal and |
20 |
| crop data for the purpose of
formulating animal diets and |
21 |
| agricultural chemicals. This item (7) is exempt
from the |
22 |
| provisions of
Section 3-55.
|
23 |
| (8) Fuel and petroleum products sold to or used by an air |
24 |
| common
carrier, certified by the carrier to be used for |
25 |
| consumption, shipment,
or storage in the conduct of its |
26 |
| business as an air common carrier, for
a flight destined for or |
|
|
|
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|
|
1 |
| returning from a location or locations
outside the United |
2 |
| States without regard to previous or subsequent domestic
|
3 |
| stopovers.
|
4 |
| (9) Proceeds of mandatory service charges separately
|
5 |
| stated on customers' bills for the purchase and consumption of |
6 |
| food and
beverages, to the extent that the proceeds of the |
7 |
| service charge are in fact
turned over as tips or as a |
8 |
| substitute for tips to the employees who
participate directly |
9 |
| in preparing, serving, hosting or cleaning up the
food or |
10 |
| beverage function with respect to which the service charge is |
11 |
| imposed.
|
12 |
| (10) Until July 1, 2003, and beginning again on the |
13 |
| effective date of this amendatory Act of the 96th General |
14 |
| Assembly and thereafter, oil field exploration, drilling, and |
15 |
| production
equipment,
including (i) rigs and parts of rigs, |
16 |
| rotary rigs, cable tool
rigs, and workover rigs, (ii) pipe and |
17 |
| tubular goods, including casing and
drill strings, (iii) pumps |
18 |
| and pump-jack units, (iv) storage tanks and flow
lines, (v) any |
19 |
| individual replacement part for oil field exploration,
|
20 |
| drilling, and production equipment, and (vi) machinery and |
21 |
| equipment purchased
for lease; but
excluding motor vehicles |
22 |
| required to be registered under the Illinois
Vehicle Code.
|
23 |
| (11) Photoprocessing machinery and equipment, including |
24 |
| repair and
replacement parts, both new and used, including that |
25 |
| manufactured on
special order, certified by the purchaser to be |
26 |
| used primarily for
photoprocessing, and including |
|
|
|
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|
1 |
| photoprocessing machinery and equipment
purchased for lease.
|
2 |
| (12) Until July 1, 2003, and beginning again on the |
3 |
| effective date of this amendatory Act of the 96th General |
4 |
| Assembly and thereafter, coal exploration, mining, offhighway |
5 |
| hauling,
processing,
maintenance, and reclamation equipment, |
6 |
| including
replacement parts and equipment, and including
|
7 |
| equipment
purchased for lease, but excluding motor vehicles |
8 |
| required to be registered
under the Illinois Vehicle Code. For |
9 |
| purposes of this item (12), equipment includes roof bolts and |
10 |
| explosives.
|
11 |
| (13) Beginning January 1, 1992 and through June 30, 2011, |
12 |
| food for human consumption that is to be consumed off the |
13 |
| premises
where it is sold (other than alcoholic beverages, soft |
14 |
| drinks and food that
has been prepared for immediate |
15 |
| consumption) and prescription and
non-prescription medicines, |
16 |
| drugs, medical appliances, and insulin, urine
testing |
17 |
| materials, syringes, and needles used by diabetics, for human |
18 |
| use,
when purchased for use by a person receiving medical |
19 |
| assistance under
Article 5 of the Illinois Public Aid Code who |
20 |
| resides in a licensed
long-term care facility, as defined in |
21 |
| the Nursing Home Care Act.
|
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
|
|
|
|
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LRB096 11157 MJR 21532 b |
|
|
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| 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 provisions |
4 |
| of Section 3-55, and the exemption provided for under this item |
5 |
| (15) applies for all periods beginning May 30, 1995, but no |
6 |
| claim for credit or refund is allowed on or after January 1, |
7 |
| 2008 (the effective date of Public Act 95-88)
for such taxes |
8 |
| paid during the period beginning May 30, 2000 and ending on |
9 |
| January 1, 2008 (the effective date of Public Act 95-88).
|
10 |
| (16) Computers and communications equipment utilized for |
11 |
| any
hospital
purpose
and equipment used in the diagnosis,
|
12 |
| analysis, or treatment of hospital patients sold to a lessor |
13 |
| who leases the
equipment, under a lease of one year or longer |
14 |
| executed or in effect at the
time of the purchase, to a
|
15 |
| hospital
that has been issued an active tax exemption |
16 |
| identification number by the
Department under Section 1g of the |
17 |
| Retailers' Occupation Tax Act.
|
18 |
| (17) Personal property sold to a lessor who leases the
|
19 |
| property, under a
lease of one year or longer executed or in |
20 |
| effect at the time of the purchase,
to a governmental body
that |
21 |
| has been issued an active tax exemption identification number |
22 |
| by the
Department under Section 1g of the Retailers' Occupation |
23 |
| Tax Act.
|
24 |
| (18) Beginning with taxable years ending on or after |
25 |
| December
31, 1995
and
ending with taxable years ending on or |
26 |
| before December 31, 2004,
personal property that is
donated for |
|
|
|
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LRB096 11157 MJR 21532 b |
|
|
1 |
| disaster relief to be used in a State or federally declared
|
2 |
| disaster area in Illinois or bordering Illinois by a |
3 |
| manufacturer or retailer
that is registered in this State to a |
4 |
| corporation, society, association,
foundation, or institution |
5 |
| that has been issued a sales tax exemption
identification |
6 |
| number by the Department that assists victims of the disaster
|
7 |
| who reside within the declared disaster area.
|
8 |
| (19) 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 used in the |
11 |
| performance of infrastructure repairs in this
State, including |
12 |
| but not limited to municipal roads and streets, access roads,
|
13 |
| bridges, sidewalks, waste disposal systems, water and sewer |
14 |
| line extensions,
water distribution and purification |
15 |
| facilities, storm water drainage and
retention facilities, and |
16 |
| sewage treatment facilities, resulting from a State
or |
17 |
| federally declared disaster in Illinois or bordering Illinois |
18 |
| when such
repairs are initiated on facilities located in the |
19 |
| declared disaster area
within 6 months after the disaster.
|
20 |
| (20) Beginning July 1, 1999, game or game birds sold at a |
21 |
| "game breeding
and
hunting preserve area" or an "exotic game |
22 |
| hunting area" as those terms are used
in the
Wildlife Code or |
23 |
| at a hunting enclosure approved through rules adopted by the
|
24 |
| Department of Natural Resources. This paragraph is exempt from |
25 |
| the provisions
of
Section 3-55.
|
26 |
| (21) A motor vehicle, as that term is defined in Section |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
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 Department |
4 |
| to be organized and operated exclusively for educational
|
5 |
| purposes. For purposes of this exemption, "a corporation, |
6 |
| limited liability
company, society, association, foundation, |
7 |
| or institution organized and
operated
exclusively for |
8 |
| educational purposes" means all tax-supported public schools,
|
9 |
| private schools that offer systematic instruction in useful |
10 |
| branches of
learning by methods common to public schools and |
11 |
| that compare favorably in
their scope and intensity with the |
12 |
| course of study presented in tax-supported
schools, and |
13 |
| vocational or technical schools or institutes organized and
|
14 |
| operated exclusively to provide a course of study of not less |
15 |
| than 6 weeks
duration and designed to prepare individuals to |
16 |
| follow a trade or to pursue a
manual, technical, mechanical, |
17 |
| industrial, business, or commercial
occupation.
|
18 |
| (22) Beginning January 1, 2000, personal property, |
19 |
| including
food,
purchased through fundraising
events for the |
20 |
| benefit of
a public or private elementary or
secondary school, |
21 |
| a group of those schools, or one or more school
districts if |
22 |
| the events are
sponsored by an entity recognized by the school |
23 |
| district that consists
primarily of volunteers and includes
|
24 |
| parents and teachers of the school children. This paragraph |
25 |
| does not apply
to fundraising
events (i) for the benefit of |
26 |
| private home instruction or (ii)
for which the fundraising |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| entity purchases the personal property sold at
the events from |
2 |
| another individual or entity that sold the property for the
|
3 |
| purpose of resale by the fundraising entity and that
profits |
4 |
| from the sale to the
fundraising entity. This paragraph is |
5 |
| exempt
from the provisions
of Section 3-55.
|
6 |
| (23) Beginning January 1, 2000
and through December 31, |
7 |
| 2001, new or used automatic vending
machines that prepare and |
8 |
| serve hot food and beverages, including coffee, soup,
and
other |
9 |
| items, and replacement parts for these machines.
Beginning |
10 |
| January 1,
2002 and through June 30, 2003, machines and parts |
11 |
| for
machines used in commercial, coin-operated amusement
and |
12 |
| vending business if a use or occupation tax is paid on the |
13 |
| gross receipts
derived from
the use of the commercial, |
14 |
| coin-operated amusement and vending machines.
This paragraph |
15 |
| is exempt from the provisions of Section 3-55.
|
16 |
| (24) Beginning
on the effective date of this amendatory Act |
17 |
| of the 92nd General Assembly,
computers and communications |
18 |
| equipment
utilized for any hospital purpose and equipment used |
19 |
| in the diagnosis,
analysis, or treatment of hospital patients |
20 |
| sold to a lessor who leases the
equipment, under a lease of one |
21 |
| year or longer executed or in effect at the
time of the |
22 |
| purchase, to a hospital that has been issued an active tax
|
23 |
| exemption identification number by the Department under |
24 |
| Section 1g of the
Retailers' Occupation Tax Act. This paragraph |
25 |
| is exempt from the provisions of
Section 3-55.
|
26 |
| (25) Beginning
on the effective date of this amendatory Act |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| of the 92nd General Assembly,
personal property sold to a |
2 |
| lessor who
leases the property, under a lease of one year or |
3 |
| longer executed or in effect
at the time of the purchase, to a |
4 |
| governmental body that has been issued an
active tax exemption |
5 |
| identification number by the Department under Section 1g
of the |
6 |
| Retailers' Occupation Tax Act. This paragraph is exempt from |
7 |
| the
provisions of Section 3-55.
|
8 |
| (26) Beginning on January 1, 2002 and through June 30, |
9 |
| 2011, tangible personal property
purchased
from an Illinois |
10 |
| retailer by a taxpayer engaged in centralized purchasing
|
11 |
| activities in Illinois who will, upon receipt of the property |
12 |
| in Illinois,
temporarily store the property in Illinois (i) for |
13 |
| the purpose of subsequently
transporting it outside this State |
14 |
| for use or consumption thereafter solely
outside this State or |
15 |
| (ii) for the purpose of being processed, fabricated, or
|
16 |
| manufactured into, attached to, or incorporated into other |
17 |
| tangible personal
property to be transported outside this State |
18 |
| and thereafter used or consumed
solely outside this State. The |
19 |
| Director of Revenue shall, pursuant to rules
adopted in |
20 |
| accordance with the Illinois Administrative Procedure Act, |
21 |
| issue a
permit to any taxpayer in good standing with the |
22 |
| Department who is eligible for
the exemption under this |
23 |
| paragraph (26). The permit issued under
this paragraph (26) |
24 |
| shall authorize the holder, to the extent and
in the manner |
25 |
| specified in the rules adopted under this Act, to purchase
|
26 |
| tangible personal property from a retailer exempt from the |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| taxes imposed by
this Act. Taxpayers shall maintain all |
2 |
| necessary books and records to
substantiate the use and |
3 |
| consumption of all such tangible personal property
outside of |
4 |
| the State of Illinois.
|
5 |
| (27) Beginning January 1, 2008, tangible personal property |
6 |
| used in the construction or maintenance of a community water |
7 |
| supply, as defined under Section 3.145 of the Environmental |
8 |
| Protection Act, that is operated by a not-for-profit |
9 |
| corporation that holds a valid water supply permit issued under |
10 |
| Title IV of the Environmental Protection Act. This paragraph is |
11 |
| exempt from the provisions of Section 3-55.
|
12 |
| (28) Beginning on the effective date of this amendatory Act |
13 |
| of the 96th General Assembly, equipment used at
an energy |
14 |
| facility, as that term is defined in Section 1-10 of the |
15 |
| Illinois Power Agency Act, located within the State, including |
16 |
| replacement parts and equipment and
including equipment |
17 |
| purchased for lease, but excluding motor
vehicles required to |
18 |
| be registered under the Illinois Vehicle Code. |
19 |
| (29) Beginning on the effective date of this amendatory Act |
20 |
| of the 96th General Assembly, feedstock used at an energy |
21 |
| facility, as that term is defined in Section 1-10 of the |
22 |
| Illinois Power Agency Act, located in this State. |
23 |
| (Source: P.A. 94-1002, eff. 7-3-06; 95-88, eff. 1-1-08; 95-538, |
24 |
| eff. 1-1-08; 95-876, eff. 8-21-08.)
|
25 |
| Section 15-40. The Retailers' Occupation Tax Act is amended |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| by changing Sections 2-5 as follows:
|
2 |
| (35 ILCS 120/2-5) (from Ch. 120, par. 441-5)
|
3 |
| Sec. 2-5. Exemptions. Gross receipts from proceeds from the |
4 |
| sale of
the following tangible personal property are exempt |
5 |
| from the tax imposed
by this Act:
|
6 |
| (1) Farm chemicals.
|
7 |
| (2) Farm machinery and equipment, both new and used, |
8 |
| including that
manufactured on special order, certified by the |
9 |
| purchaser to be used
primarily for production agriculture or |
10 |
| State or federal agricultural
programs, including individual |
11 |
| replacement parts for the machinery and
equipment, including |
12 |
| machinery and equipment purchased for lease,
and including |
13 |
| implements of husbandry defined in Section 1-130 of
the |
14 |
| Illinois Vehicle Code, farm machinery and agricultural |
15 |
| chemical and
fertilizer spreaders, and nurse wagons required to |
16 |
| be registered
under Section 3-809 of the Illinois Vehicle Code,
|
17 |
| but
excluding other motor vehicles required to be registered |
18 |
| under the Illinois
Vehicle Code.
Horticultural polyhouses or |
19 |
| hoop houses used for propagating, growing, or
overwintering |
20 |
| plants shall be considered farm machinery and equipment under
|
21 |
| this item (2).
Agricultural chemical tender tanks and dry boxes |
22 |
| shall include units sold
separately from a motor vehicle |
23 |
| required to be licensed and units sold mounted
on a motor |
24 |
| vehicle required to be licensed, if the selling price of the |
25 |
| tender
is separately stated.
|
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| Farm machinery and equipment shall include precision |
2 |
| farming equipment
that is
installed or purchased to be |
3 |
| installed on farm machinery and equipment
including, but not |
4 |
| limited to, tractors, harvesters, sprayers, planters,
seeders, |
5 |
| or spreaders.
Precision farming equipment includes, but is not |
6 |
| limited to,
soil testing sensors, computers, monitors, |
7 |
| software, global positioning
and mapping systems, and other |
8 |
| such equipment.
|
9 |
| Farm machinery and equipment also includes computers, |
10 |
| sensors, software, and
related equipment used primarily in the
|
11 |
| computer-assisted operation of production agriculture |
12 |
| facilities, equipment,
and activities such as, but
not limited |
13 |
| to,
the collection, monitoring, and correlation of
animal and |
14 |
| crop data for the purpose of
formulating animal diets and |
15 |
| agricultural chemicals. This item (7) is exempt
from the |
16 |
| provisions of
Section 2-70.
|
17 |
| (3) Until July 1, 2003, distillation machinery and |
18 |
| equipment, sold as a
unit or kit,
assembled or installed by the |
19 |
| retailer, certified by the user to be used
only for the |
20 |
| production of ethyl alcohol that will be used for consumption
|
21 |
| as motor fuel or as a component of motor fuel for the personal |
22 |
| use of the
user, and not subject to sale or resale.
|
23 |
| (4) Until July 1, 2003 and beginning again September 1, |
24 |
| 2004, graphic arts machinery and equipment, including
repair |
25 |
| and
replacement parts, both new and used, and including that |
26 |
| manufactured on
special order or purchased for lease, certified |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| by the purchaser to be used
primarily for graphic arts |
2 |
| production.
Equipment includes chemicals or
chemicals acting |
3 |
| as catalysts but only if
the chemicals or chemicals acting as |
4 |
| catalysts effect a direct and immediate
change upon a
graphic |
5 |
| arts product.
|
6 |
| (5) A motor vehicle of the first division, a motor vehicle |
7 |
| of the second division that is a self contained motor vehicle |
8 |
| designed or permanently converted to provide living quarters |
9 |
| for recreational, camping, or travel use, with direct walk |
10 |
| through access to the living quarters from the driver's seat, |
11 |
| or a motor vehicle of the second division that is of the van |
12 |
| configuration designed for the transportation of not less than |
13 |
| 7 nor more than 16 passengers, as defined in Section 1-146 of |
14 |
| the Illinois Vehicle Code, that is used for automobile renting, |
15 |
| as defined in the Automobile Renting Occupation and Use Tax |
16 |
| Act. This paragraph is exempt from
the provisions of Section |
17 |
| 2-70.
|
18 |
| (6) Personal property sold by a teacher-sponsored student |
19 |
| organization
affiliated with an elementary or secondary school |
20 |
| located in Illinois.
|
21 |
| (7) Until July 1, 2003, proceeds of that portion of the |
22 |
| selling price of
a passenger car the
sale of which is subject |
23 |
| to the Replacement Vehicle Tax.
|
24 |
| (8) Personal property sold to an Illinois county fair |
25 |
| association for
use in conducting, operating, or promoting the |
26 |
| county fair.
|
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| (9) Personal property sold to a not-for-profit arts
or |
2 |
| cultural organization that establishes, by proof required by |
3 |
| the Department
by
rule, that it has received an exemption under |
4 |
| Section 501(c)(3) of the
Internal Revenue Code and that is |
5 |
| organized and operated primarily for the
presentation
or |
6 |
| support of arts or cultural programming, activities, or |
7 |
| services. These
organizations include, but are not limited to, |
8 |
| music and dramatic arts
organizations such as symphony |
9 |
| orchestras and theatrical groups, arts and
cultural service |
10 |
| organizations, local arts councils, visual arts organizations,
|
11 |
| and media arts organizations.
On and after the effective date |
12 |
| of this amendatory Act of the 92nd General
Assembly, however, |
13 |
| an entity otherwise eligible for this exemption shall not
make |
14 |
| tax-free purchases unless it has an active identification |
15 |
| number issued by
the Department.
|
16 |
| (10) Personal property sold by a corporation, society, |
17 |
| association,
foundation, institution, or organization, other |
18 |
| than a limited liability
company, that is organized and |
19 |
| operated as a not-for-profit service enterprise
for the benefit |
20 |
| of persons 65 years of age or older if the personal property
|
21 |
| was not purchased by the enterprise for the purpose of resale |
22 |
| by the
enterprise.
|
23 |
| (11) Personal property sold to a governmental body, to a |
24 |
| corporation,
society, association, foundation, or institution |
25 |
| organized and operated
exclusively for charitable, religious, |
26 |
| or educational purposes, or to a
not-for-profit corporation, |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| society, association, foundation, institution,
or organization |
2 |
| that has no compensated officers or employees and that is
|
3 |
| organized and operated primarily for the recreation of persons |
4 |
| 55 years of
age or older. A limited liability company may |
5 |
| qualify for the exemption under
this paragraph only if the |
6 |
| limited liability company is organized and operated
|
7 |
| exclusively for educational purposes. On and after July 1, |
8 |
| 1987, however, no
entity otherwise eligible for this exemption |
9 |
| shall make tax-free purchases
unless it has an active |
10 |
| identification number issued by the Department.
|
11 |
| (12) Tangible personal property sold to
interstate |
12 |
| carriers
for hire for use as
rolling stock moving in interstate |
13 |
| commerce or to lessors under leases of
one year or longer |
14 |
| executed or in effect at the time of purchase by
interstate |
15 |
| carriers for hire for use as rolling stock moving in interstate
|
16 |
| commerce and equipment operated by a telecommunications |
17 |
| provider, licensed as a
common carrier by the Federal |
18 |
| Communications Commission, which is permanently
installed in |
19 |
| or affixed to aircraft moving in interstate commerce.
|
20 |
| (12-5) On and after July 1, 2003 and through June 30, 2004, |
21 |
| motor vehicles of the second division
with a gross vehicle |
22 |
| weight in excess of 8,000 pounds
that
are
subject to the |
23 |
| commercial distribution fee imposed under Section 3-815.1 of
|
24 |
| the Illinois
Vehicle Code. Beginning on July 1, 2004 and |
25 |
| through June 30, 2005, the use in this State of motor vehicles |
26 |
| of the second division: (i) with a gross vehicle weight rating |
|
|
|
SB1823 |
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LRB096 11157 MJR 21532 b |
|
|
1 |
| in excess of 8,000 pounds; (ii) that are subject to the |
2 |
| commercial distribution fee imposed under Section 3-815.1 of |
3 |
| the Illinois Vehicle Code; and (iii) that are primarily used |
4 |
| for commercial purposes. Through June 30, 2005, this
exemption |
5 |
| applies to repair and replacement parts added
after the
initial |
6 |
| purchase of such a motor vehicle if that motor vehicle is used |
7 |
| in a
manner that
would qualify for the rolling stock exemption |
8 |
| otherwise provided for in this
Act. For purposes of this |
9 |
| paragraph, "used for commercial purposes" means the |
10 |
| transportation of persons or property in furtherance of any |
11 |
| commercial or industrial enterprise whether for-hire or not.
|
12 |
| (13) Proceeds from sales to owners, lessors, or
shippers of
|
13 |
| tangible personal property that is utilized by interstate |
14 |
| carriers for
hire for use as rolling stock moving in interstate |
15 |
| commerce
and equipment operated by a telecommunications |
16 |
| provider, licensed as a
common carrier by the Federal |
17 |
| Communications Commission, which is
permanently installed in |
18 |
| or affixed to aircraft moving in interstate commerce.
|
19 |
| (14) Machinery and equipment that will be used by the |
20 |
| purchaser, or a
lessee of the purchaser, primarily in the |
21 |
| process of manufacturing or
assembling tangible personal |
22 |
| property for wholesale or retail sale or
lease, whether the |
23 |
| sale or lease is made directly by the manufacturer or by
some |
24 |
| other person, whether the materials used in the process are |
25 |
| owned by
the manufacturer or some other person, or whether the |
26 |
| sale or lease is made
apart from or as an incident to the |
|
|
|
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| seller's engaging in the service
occupation of producing |
2 |
| machines, tools, dies, jigs, patterns, gauges, or
other similar |
3 |
| items of no commercial value on special order for a particular
|
4 |
| purchaser.
|
5 |
| (15) Proceeds of mandatory service charges separately |
6 |
| stated on
customers' bills for purchase and consumption of food |
7 |
| and beverages, to the
extent that the proceeds of the service |
8 |
| charge are in fact turned over as
tips or as a substitute for |
9 |
| tips to the employees who participate directly
in preparing, |
10 |
| serving, hosting or cleaning up the food or beverage function
|
11 |
| with respect to which the service charge is imposed.
|
12 |
| (16) Petroleum products sold to a purchaser if the seller
|
13 |
| is prohibited by federal law from charging tax to the |
14 |
| purchaser.
|
15 |
| (17) Tangible personal property sold to a common carrier by |
16 |
| rail or
motor that
receives the physical possession of the |
17 |
| property in Illinois and that
transports the property, or |
18 |
| shares with another common carrier in the
transportation of the |
19 |
| property, out of Illinois on a standard uniform bill
of lading |
20 |
| showing the seller of the property as the shipper or consignor |
21 |
| of
the property to a destination outside Illinois, for use |
22 |
| outside Illinois.
|
23 |
| (18) Legal tender, currency, medallions, or gold or silver |
24 |
| coinage
issued by the State of Illinois, the government of the |
25 |
| United States of
America, or the government of any foreign |
26 |
| country, and bullion.
|
|
|
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| (19) Until July 1 2003, and beginning again on the |
2 |
| effective date of this amendatory Act of the 96th General |
3 |
| Assembly and thereafter, oil field exploration, drilling, and |
4 |
| production
equipment, including
(i) rigs and parts of rigs, |
5 |
| rotary rigs, cable tool
rigs, and workover rigs, (ii) pipe and |
6 |
| tubular goods, including casing and
drill strings, (iii) pumps |
7 |
| and pump-jack units, (iv) storage tanks and flow
lines, (v) any |
8 |
| individual replacement part for oil field exploration,
|
9 |
| drilling, and production equipment, and (vi) machinery and |
10 |
| equipment purchased
for lease; but
excluding motor vehicles |
11 |
| required to be registered under the Illinois
Vehicle Code.
|
12 |
| (20) Photoprocessing machinery and equipment, including |
13 |
| repair and
replacement parts, both new and used, including that |
14 |
| manufactured on
special order, certified by the purchaser to be |
15 |
| used primarily for
photoprocessing, and including |
16 |
| photoprocessing machinery and equipment
purchased for lease.
|
17 |
| (21) Until July 1, 2003, and beginning again on the |
18 |
| effective date of this amendatory Act of the 96th General |
19 |
| Assembly and thereafter, coal exploration, mining, offhighway |
20 |
| hauling,
processing,
maintenance, and reclamation equipment, |
21 |
| including
replacement parts and equipment, and including
|
22 |
| equipment purchased for lease, but excluding motor vehicles |
23 |
| required to be
registered under the Illinois Vehicle Code. For |
24 |
| purposes of this item (21), equipment includes roof bolts and |
25 |
| explosives.
|
26 |
| (22) Fuel and petroleum products sold to or used by an air |
|
|
|
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|
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| carrier,
certified by the carrier to be used for consumption, |
2 |
| shipment, or storage
in the conduct of its business as an air |
3 |
| common carrier, for a flight
destined for or returning from a |
4 |
| location or locations
outside the United States without regard |
5 |
| to previous or subsequent domestic
stopovers.
|
6 |
| (23) A transaction in which the purchase order is received |
7 |
| by a florist
who is located outside Illinois, but who has a |
8 |
| florist located in Illinois
deliver the property to the |
9 |
| 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 for |
13 |
| hire on rivers bordering on this State if the
fuel is delivered |
14 |
| by the seller to the purchaser's barge, ship, or vessel
while |
15 |
| it is afloat upon that bordering river.
|
16 |
| (25) Except as provided in item (25-5) of this Section, a
|
17 |
| motor vehicle sold in this State to a nonresident even though |
18 |
| the
motor vehicle is delivered to the nonresident in this |
19 |
| State, if the motor
vehicle is not to be titled in this State, |
20 |
| and if a drive-away permit
is issued to the motor vehicle as |
21 |
| provided in Section 3-603 of the Illinois
Vehicle Code or if |
22 |
| the nonresident purchaser has vehicle registration
plates to |
23 |
| transfer to the motor vehicle upon returning to his or her home
|
24 |
| state. The issuance of the drive-away permit or having
the
|
25 |
| out-of-state registration plates to be transferred is prima |
26 |
| facie evidence
that the motor vehicle will not be titled in |
|
|
|
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|
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| this State.
|
2 |
| (25-5) The exemption under item (25) does not apply if the |
3 |
| state in which the motor vehicle will be titled does not allow |
4 |
| a reciprocal exemption for a motor vehicle sold and delivered |
5 |
| in that state to an Illinois resident but titled in Illinois. |
6 |
| The tax collected under this Act on the sale of a motor vehicle |
7 |
| in this State to a resident of another state that does not |
8 |
| allow a reciprocal exemption shall be imposed at a rate equal |
9 |
| to the state's rate of tax on taxable property in the state in |
10 |
| which the purchaser is a resident, except that the tax shall |
11 |
| not exceed the tax that would otherwise be imposed under this |
12 |
| Act. At the time of the sale, the purchaser shall execute a |
13 |
| statement, signed under penalty of perjury, of his or her |
14 |
| intent to title the vehicle in the state in which the purchaser |
15 |
| is a resident within 30 days after the sale and of the fact of |
16 |
| the payment to the State of Illinois of tax in an amount |
17 |
| equivalent to the state's rate of tax on taxable property in |
18 |
| his or her state of residence and shall submit the statement to |
19 |
| the appropriate tax collection agency in his or her state of |
20 |
| residence. In addition, the retailer must retain a signed copy |
21 |
| of the statement in his or her records. Nothing in this item |
22 |
| shall be construed to require the removal of the vehicle from |
23 |
| this state following the filing of an intent to title the |
24 |
| vehicle in the purchaser's state of residence if the purchaser |
25 |
| titles the vehicle in his or her state of residence within 30 |
26 |
| days after the date of sale. The tax collected under this Act |
|
|
|
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|
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| in accordance with this item (25-5) shall be proportionately |
2 |
| distributed as if the tax were collected at the 6.25% general |
3 |
| rate imposed under this Act.
|
4 |
| (25-7) Beginning on July 1, 2007, no tax is imposed under |
5 |
| this Act on the sale of an aircraft, as defined in Section 3 of |
6 |
| the Illinois Aeronautics Act, if all of the following |
7 |
| conditions are met: |
8 |
| (1) the aircraft leaves this State within 15 days after |
9 |
| the later of either the issuance of the final billing for |
10 |
| the sale of the aircraft, or the authorized approval for |
11 |
| return to service, completion of the maintenance record |
12 |
| entry, and completion of the test flight and ground test |
13 |
| for inspection, as required by 14 C.F.R. 91.407; |
14 |
| (2) the aircraft is not based or registered in this |
15 |
| State after the sale of the aircraft; and |
16 |
| (3) the seller retains in his or her books and records |
17 |
| and provides to the Department a signed and dated |
18 |
| certification from the purchaser, on a form prescribed by |
19 |
| the Department, certifying that the requirements of this |
20 |
| item (25-7) are met. The certificate must also include the |
21 |
| name and address of the purchaser, the address of the |
22 |
| location where the aircraft is to be titled or registered, |
23 |
| the address of the primary physical location of the |
24 |
| aircraft, and other information that the Department may |
25 |
| reasonably require. |
26 |
| For purposes of this item (25-7): |
|
|
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|
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| "Based in this State" means hangared, stored, or otherwise |
2 |
| used, excluding post-sale customizations as defined in this |
3 |
| Section, for 10 or more days in each 12-month period |
4 |
| immediately following the date of the sale of the aircraft. |
5 |
| "Registered in this State" means an aircraft registered |
6 |
| with the Department of Transportation, Aeronautics Division, |
7 |
| or titled or registered with the Federal Aviation |
8 |
| Administration to an address located in this State. |
9 |
| This paragraph (25-7) is exempt from the provisions
of
|
10 |
| Section 2-70.
|
11 |
| (26) Semen used for artificial insemination of livestock |
12 |
| for direct
agricultural production.
|
13 |
| (27) Horses, or interests in horses, registered with and |
14 |
| meeting the
requirements of any of the
Arabian Horse Club |
15 |
| Registry of America, Appaloosa Horse Club, American Quarter
|
16 |
| Horse Association, United States
Trotting Association, or |
17 |
| Jockey Club, as appropriate, used for
purposes of breeding or |
18 |
| racing for prizes. This item (27) is exempt from the provisions |
19 |
| of Section 2-70, and the exemption provided for under this item |
20 |
| (27) applies for all periods beginning May 30, 1995, but no |
21 |
| claim for credit or refund is allowed on or after January 1, |
22 |
| 2008 (the effective date of Public Act 95-88)
for such taxes |
23 |
| paid during the period beginning May 30, 2000 and ending on |
24 |
| January 1, 2008 (the effective date of Public Act 95-88)
.
|
25 |
| (28) Computers and communications equipment utilized for |
26 |
| any
hospital
purpose
and equipment used in the diagnosis,
|
|
|
|
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1 |
| analysis, or treatment of hospital patients sold to a lessor |
2 |
| who leases the
equipment, under a lease of one year or longer |
3 |
| executed or in effect at the
time of the purchase, to a
|
4 |
| hospital
that has been issued an active tax exemption |
5 |
| identification number by the
Department under Section 1g of |
6 |
| this Act.
|
7 |
| (29) Personal property sold to a lessor who leases the
|
8 |
| property, under a
lease of one year or longer executed or in |
9 |
| effect at the time of the purchase,
to a governmental body
that |
10 |
| has been issued an active tax exemption identification number |
11 |
| by the
Department under Section 1g of this Act.
|
12 |
| (30) Beginning with taxable years ending on or after |
13 |
| December
31, 1995
and
ending with taxable years ending on or |
14 |
| before December 31, 2004,
personal property that is
donated for |
15 |
| disaster relief to be used in a State or federally declared
|
16 |
| disaster area in Illinois or bordering Illinois by a |
17 |
| manufacturer or retailer
that is registered in this State to a |
18 |
| corporation, society, association,
foundation, or institution |
19 |
| that has been issued a sales tax exemption
identification |
20 |
| number by the Department that assists victims of the disaster
|
21 |
| who reside within the declared disaster area.
|
22 |
| (31) Beginning with taxable years ending on or after |
23 |
| December
31, 1995 and
ending with taxable years ending on or |
24 |
| before December 31, 2004, personal
property that is used in the |
25 |
| performance of infrastructure repairs in this
State, including |
26 |
| but not limited to municipal roads and streets, access roads,
|
|
|
|
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|
1 |
| bridges, sidewalks, waste disposal systems, water and sewer |
2 |
| line extensions,
water distribution and purification |
3 |
| facilities, storm water drainage and
retention facilities, and |
4 |
| sewage treatment facilities, resulting from a State
or |
5 |
| federally declared disaster in Illinois or bordering Illinois |
6 |
| when such
repairs are initiated on facilities located in the |
7 |
| declared disaster area
within 6 months after the disaster.
|
8 |
| (32) Beginning July 1, 1999, game or game birds sold at a |
9 |
| "game breeding
and
hunting preserve area" or an "exotic game |
10 |
| hunting area" as those terms are used
in the
Wildlife Code or |
11 |
| at a hunting enclosure approved through rules adopted by the
|
12 |
| Department of Natural Resources. This paragraph is exempt from |
13 |
| the provisions
of
Section 2-70.
|
14 |
| (33) 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 Department |
18 |
| to be organized and operated exclusively for educational
|
19 |
| purposes. For purposes of this exemption, "a corporation, |
20 |
| limited liability
company, society, association, foundation, |
21 |
| or institution organized and
operated
exclusively for |
22 |
| educational purposes" means all tax-supported public schools,
|
23 |
| private schools that offer systematic instruction in useful |
24 |
| branches of
learning by methods common to public schools and |
25 |
| that compare favorably in
their scope and intensity with the |
26 |
| course of study presented in tax-supported
schools, and |
|
|
|
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|
|
1 |
| vocational or technical schools or institutes organized and
|
2 |
| operated exclusively to provide a course of study of not less |
3 |
| than 6 weeks
duration and designed to prepare individuals to |
4 |
| follow a trade or to pursue a
manual, technical, mechanical, |
5 |
| industrial, business, or commercial
occupation.
|
6 |
| (34) Beginning January 1, 2000, personal property, |
7 |
| including food, purchased
through fundraising events for the |
8 |
| benefit of a public or private elementary or
secondary school, |
9 |
| a group of those schools, or one or more school districts if
|
10 |
| the events are sponsored by an entity recognized by the school |
11 |
| district that
consists primarily of volunteers and includes |
12 |
| parents and teachers of the
school children. This paragraph |
13 |
| does not apply to fundraising events (i) for
the benefit of |
14 |
| private home instruction or (ii) for which the fundraising
|
15 |
| entity purchases the personal property sold at the events from |
16 |
| another
individual or entity that sold the property for the |
17 |
| purpose of resale by the
fundraising entity and that profits |
18 |
| from the sale to the fundraising entity.
This paragraph is |
19 |
| exempt from the provisions of Section 2-70.
|
20 |
| (35) Beginning January 1, 2000 and through December 31, |
21 |
| 2001, new or used
automatic vending machines that prepare and |
22 |
| serve hot food and beverages,
including coffee, soup, and other |
23 |
| items, and replacement parts for these
machines. Beginning |
24 |
| January 1, 2002 and through June 30, 2003, machines
and parts |
25 |
| for machines used in
commercial, coin-operated amusement and |
26 |
| vending business if a use or occupation
tax is paid on the |
|
|
|
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|
|
1 |
| gross receipts derived from the use of the commercial,
|
2 |
| coin-operated amusement and vending machines. This paragraph |
3 |
| is exempt from
the provisions of Section 2-70.
|
4 |
| (35-5) Beginning August 23, 2001 and through June 30, 2011, |
5 |
| food for human consumption that is to be consumed off
the |
6 |
| premises where it is sold (other than alcoholic beverages, soft |
7 |
| drinks,
and food that has been prepared for immediate |
8 |
| consumption) and prescription
and nonprescription medicines, |
9 |
| drugs, medical appliances, and insulin, urine
testing |
10 |
| materials, syringes, and needles used by diabetics, for human |
11 |
| use, when
purchased for use by a person receiving medical |
12 |
| assistance under Article 5 of
the Illinois Public Aid Code who |
13 |
| resides in a licensed long-term care facility,
as defined in |
14 |
| the Nursing Home Care Act.
|
15 |
| (36) Beginning August 2, 2001, computers and |
16 |
| communications equipment
utilized for any hospital purpose and |
17 |
| equipment used in the diagnosis,
analysis, or treatment of |
18 |
| hospital patients sold to a lessor who leases the
equipment, |
19 |
| under a lease of one year or longer executed or in effect at |
20 |
| the
time of the purchase, to a hospital that has been issued an |
21 |
| active tax
exemption identification number by the Department |
22 |
| under Section 1g of this Act.
This paragraph is exempt from the |
23 |
| provisions of Section 2-70.
|
24 |
| (37) Beginning August 2, 2001, personal property sold to a |
25 |
| lessor who
leases the property, under a lease of one year or |
26 |
| longer executed or in effect
at the time of the purchase, to a |
|
|
|
SB1823 |
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|
|
1 |
| governmental body that has been issued an
active tax exemption |
2 |
| identification number by the Department under Section 1g
of |
3 |
| this Act. This paragraph is exempt from the provisions of |
4 |
| Section 2-70.
|
5 |
| (38) Beginning on January 1, 2002 and through June 30, |
6 |
| 2011, tangible personal property purchased
from an Illinois |
7 |
| retailer by a taxpayer engaged in centralized purchasing
|
8 |
| activities in Illinois who will, upon receipt of the property |
9 |
| in Illinois,
temporarily store the property in Illinois (i) for |
10 |
| the purpose of subsequently
transporting it outside this State |
11 |
| for use or consumption thereafter solely
outside this State or |
12 |
| (ii) for the purpose of being processed, fabricated, or
|
13 |
| manufactured into, attached to, or incorporated into other |
14 |
| tangible personal
property to be transported outside this State |
15 |
| and thereafter used or consumed
solely outside this State. The |
16 |
| Director of Revenue shall, pursuant to rules
adopted in |
17 |
| accordance with the Illinois Administrative Procedure Act, |
18 |
| issue a
permit to any taxpayer in good standing with the |
19 |
| Department who is eligible for
the exemption under this |
20 |
| paragraph (38). The permit issued under
this paragraph (38) |
21 |
| shall authorize the holder, to the extent and
in the manner |
22 |
| specified in the rules adopted under this Act, to purchase
|
23 |
| tangible personal property from a retailer exempt from the |
24 |
| taxes imposed by
this Act. Taxpayers shall maintain all |
25 |
| necessary books and records to
substantiate the use and |
26 |
| consumption of all such tangible personal property
outside of |
|
|
|
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|
|
1 |
| the State of Illinois.
|
2 |
| (39) 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 under |
7 |
| Title IV of the Environmental Protection Act. This paragraph is |
8 |
| exempt from the provisions of Section 2-70.
|
9 |
| (40) Beginning on the effective date of this amendatory Act |
10 |
| of the 96th General Assembly, equipment used at
an energy |
11 |
| facility, as that term is defined in Section 1-10 of the |
12 |
| Illinois Power Agency Act, located within the State, including |
13 |
| replacement parts and equipment and
including equipment |
14 |
| purchased for lease, but excluding motor
vehicles required to |
15 |
| be registered under the Illinois Vehicle Code. |
16 |
| (41) Beginning on the effective date of this amendatory Act |
17 |
| of the 96th General Assembly, feedstock used at an energy |
18 |
| facility, as that term is defined in Section 1-10 of the |
19 |
| Illinois Power Agency Act, located in this State. |
20 |
| (Source: P.A. 94-1002, eff. 7-3-06; 95-88, eff. 1-1-08; 95-233, |
21 |
| eff. 8-16-07; 95-304, eff. 8-20-07; 95-538, eff. 1-1-08; |
22 |
| 95-707, eff. 1-11-08; 95-876, eff. 8-21-08.)
|
23 |
| Section 15-43. The Property Tax Code is amended by adding |
24 |
| Section 10-203 as follows: |
|
|
|
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|
|
1 |
| (35 ILCS 200/10-203 new)
|
2 |
| Sec. 10-203. Real property tax; energy facilities. Any real |
3 |
| property used by an energy facility, as that term is defined in |
4 |
| Section 1-10 of the Illinois Power Agency Act, may be the |
5 |
| subject of a real property tax assessment voluntarily entered |
6 |
| into between the taxpayer and thee taxing districts in which |
7 |
| the property is situated. Governing bodies and other |
8 |
| appropriate authorities, including county and State board or |
9 |
| officials, may be parties to an agreement. Any agreement may |
10 |
| provide that an assessment of the real property subject to the |
11 |
| agreement, determined in accordance with applicable valuation |
12 |
| procedures of this Code, be fixed for a term of years, |
13 |
| beginning with the assessment date of the year in which the |
14 |
| energy facility begins commercial operations. An agreement may |
15 |
| be for a term of years up to, but not exceeding, 20 years. The |
16 |
| agreement may also provide that the parties agree not to |
17 |
| challenge the assessment as provided in the agreement. |
18 |
| If an agreement is entered into between the parties after |
19 |
| the assessment date of the year in which the energy facility |
20 |
| begins commercial operations, then the agreement shall not |
21 |
| provide for a revision of assessment of the property subject to |
22 |
| the agreement for any years prior to the year in which the |
23 |
| agreement was entered into by the parties. An agreement may |
24 |
| also provide that the parties agree not to initiate revision of |
25 |
| assessments of property subject to the agreement for prior |
26 |
| assessment years not subject to the agreement for reasons |
|
|
|
SB1823 |
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|
|
1 |
| related to the entering into an agreement.
|
2 |
| Section 15-45. The Environmental Protection Act is amended |
3 |
| by adding Section 28.7 as follows: |
4 |
| (415 ILCS 5/28.7 new) |
5 |
| Sec. 28.7. Expedited process. The rules of the Agency and |
6 |
| Board must include a process for expediting the issuance of |
7 |
| permits and licenses for projects at energy facilities, as that |
8 |
| term is used in Section 1-10 the Illinois Power Agency Act. The |
9 |
| Agency and Board may engage the experts and additional |
10 |
| resources that are reasonably necessary for implementing this |
11 |
| process. An applicant must request the use of an expedited |
12 |
| process, and any additional costs for using that process shall |
13 |
| be borne by the applicant. |
14 |
| Section 15-50. The Eminent Domain Act is amended by |
15 |
| changing Sections 5-5-5 and 15-5-5 as follows: |
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| (735 ILCS 30/5-5-5)
|
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| Sec. 5-5-5. Exercise of the power of eminent domain; public |
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| use; blight. |
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| (a) In addition to all other limitations and requirements, |
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| a condemning authority may not take or damage property by the |
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| exercise of the power of eminent domain unless it is for a |
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| public use, as set forth in this Section. |
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| (a-5) Subsections (b), (c), (d), (e), and (f) of this |
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| Section do not apply to the acquisition of property under the |
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| O'Hare Modernization Act. A condemning authority may exercise |
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| the power of eminent domain for the acquisition or damaging of |
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| property under the O'Hare Modernization Act as provided for by |
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| law in effect prior to the effective date of this Act. |
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| (a-10) Subsections (b), (c), (d), (e), and (f) of this |
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| Section do not apply to the acquisition or damaging of property |
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| in furtherance of the goals and objectives of an existing tax |
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| increment allocation redevelopment plan. A condemning |
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| authority may exercise the power of eminent domain for the |
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| acquisition of property in furtherance of an existing tax |
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| increment allocation redevelopment plan as provided for by law |
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| in effect prior to the effective date of this Act. |
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| As used in this subsection, "existing tax increment |
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| allocation redevelopment plan" means a redevelopment plan that |
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| was adopted under the Tax Increment Allocation Redevelopment |
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| Act (Article 11, Division 74.4 of the Illinois Municipal Code) |
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| prior to April 15, 2006 and for which property assembly costs |
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| were, before that date, included as a budget line item in the |
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| plan or described in the narrative portion of the plan as part |
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| of the redevelopment project, but does not include (i) any |
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| additional area added to the redevelopment project area on or |
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| after April 15, 2006, (ii) any subsequent extension of the |
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| completion date of a redevelopment plan beyond the estimated |
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| completion date established in that plan prior to April 15, |
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| 2006, (iii) any acquisition of property in a conservation area |
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| for which the condemnation complaint is filed more than 12 |
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| years after the effective date of this Act, or (iv) any |
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| acquisition of property in an industrial park conservation |
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| area. |
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| As used in this subsection, "conservation area" and |
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| "industrial park conservation area" have the same meanings as |
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| under Section 11-74.4-3 of the Illinois Municipal Code. |
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| (b) If the exercise of eminent domain authority is to |
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| acquire property for public ownership and control, then the |
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| condemning authority must prove that (i) the acquisition of the |
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| property is necessary for a public purpose and (ii) the |
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| acquired property will be owned and controlled by the |
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| condemning authority or another governmental entity. |
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| (c) Except when the acquisition is governed by subsection |
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| (b) or is primarily for one of the purposes specified in |
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| subsection (d), (e), or (f) and the condemning authority elects |
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| to proceed under one of those subsections, if the exercise of |
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| eminent domain authority is to acquire property for private |
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| ownership or control, or both, then the condemning authority |
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| must prove by clear and convincing evidence that the |
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| acquisition of the property for private ownership or control is |
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| (i) primarily for the benefit, use, or enjoyment of the public |
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| and (ii) necessary for a public purpose. |
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| An acquisition of property primarily for the purpose of the |
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| elimination of blight is rebuttably presumed to be for a public |
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| purpose and primarily for the benefit, use, or enjoyment of the |
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| public under this subsection. |
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| Any challenge to the existence of blighting factors alleged |
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| in a complaint to condemn under this subsection shall be raised |
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| within 6 months of the filing date of the complaint to condemn, |
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| and if not raised within that time the right to challenge the |
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| existence of those blighting factors shall be deemed waived. |
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| Evidence that the Illinois Commerce Commission has granted |
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| a certificate or otherwise made a finding of public convenience |
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| and necessity for an acquisition of property (or any right or |
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| interest in property) for private ownership or control |
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| (including, without limitation, an acquisition for which the |
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| use of eminent domain is authorized under the Public Utilities |
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| Act, the Telephone Company Act, or the Electric Supplier Act) |
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| to be used for utility purposes creates a rebuttable |
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| presumption that such acquisition of that property (or right or |
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| interest in property) is (i) primarily for the benefit, use, or |
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| enjoyment of the public and (ii) necessary for a public |
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| purpose. |
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| In the case of an acquisition of property (or any right or |
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| interest in property) for private ownership or control to be |
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| used for utility, pipeline, or railroad purposes for which no |
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| certificate or finding of public convenience and necessity by |
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| the Illinois Commerce Commission is required, evidence that the |
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| acquisition is one for which the use of eminent domain is |
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| authorized under one of the following laws creates a rebuttable |
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| presumption that the acquisition of that property (or right or |
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| interest in property) is (i) primarily for the benefit, use, or |
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| enjoyment of the public and (ii) necessary for a public |
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| purpose: |
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| (1) the Public Utilities Act, |
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| (2) the Telephone Company Act, |
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| (3) the Electric Supplier Act, |
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| (4) the Railroad Terminal Authority Act, |
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| (5) the Grand Avenue Railroad Relocation Authority |
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| Act, |
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| (6) the West Cook Railroad Relocation and Development |
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| Authority Act, |
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| (7) Section 4-505 of the Illinois Highway Code, |
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| (8) Section 17 or 18 of the Railroad Incorporation Act, |
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| (9) Section 18c-7501 of the Illinois Vehicle Code , or . |
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| (10) Section 1-21 of the Illinois Power Agency Act. |
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| (d) If the exercise of eminent domain authority is to |
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| acquire property for private ownership or control and if the |
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| primary basis for the acquisition is the elimination of blight |
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| and the condemning authority elects to proceed under this |
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| subsection, then the condemning authority must: (i) prove by a |
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| preponderance of the evidence that acquisition of the property |
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| for private ownership or control is necessary for a public |
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| purpose; (ii) prove by a preponderance of the evidence that the |
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| property to be acquired is located in an area that is currently |
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| designated as a blighted area or conservation area under an |
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| applicable statute; (iii) if the existence of blight or |
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| blighting factors is challenged in an appropriate motion filed |
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| within 6 months after the date of filing of the complaint to |
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| condemn, prove by a preponderance of the evidence that the |
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| required blighting factors existed in the area so designated |
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| (but not necessarily in the particular property to be acquired) |
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| at the time of the designation under item (ii) or at any time |
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| thereafter; and (iv) prove by a preponderance of the evidence |
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| at least one of the following: |
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| (A) that it has entered into an express written |
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| agreement in which a private person or entity agrees to |
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| undertake a development project within the blighted area |
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| that specifically details the reasons for which the |
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| property or rights in that property are necessary for the |
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| development project; |
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| (B) that the exercise of eminent domain power and the |
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| proposed use of the property by the condemning authority |
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| are consistent with a regional plan that has been adopted |
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| within the past 5 years in accordance with Section 5-14001 |
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| of the Counties Code or Section 11-12-6 of the Illinois |
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| Municipal Code or with a local land resource management |
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| plan adopted under Section 4 of the Local Land Resource |
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| Management Planning Act; or |
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| (C) that (1) the acquired property will be used in the |
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| development of a project that is consistent with the land |
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| uses set forth in a comprehensive redevelopment plan |
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| prepared in accordance with the applicable statute |
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| authorizing the condemning authority to exercise the power |
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| of eminent domain and is consistent with the goals and |
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| purposes of that comprehensive redevelopment plan, and (2) |
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| an enforceable written agreement, deed restriction, or |
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| similar encumbrance has been or will be executed and |
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| recorded against the acquired property to assure that the |
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| project and the use of the property remain consistent with |
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| those land uses, goals, and purposes for a period of at |
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| least 40 years, which execution and recording shall be |
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| included as a requirement in any final order entered in the |
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| condemnation proceeding. |
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| The existence of an ordinance, resolution, or other |
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| official act designating an area as blighted is not prima facie |
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| evidence of the existence of blight. A finding by the court in |
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| a condemnation proceeding that a property or area has not been |
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| proven to be blighted does not apply to any other case or |
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| undermine the designation of a blighted area or conservation |
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| area or the determination of the existence of blight for any |
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| other purpose or under any other statute, including without |
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| limitation under the Tax Increment Allocation Redevelopment |
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| Act (Article 11, Division 74.4 of the Illinois Municipal Code). |
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| Any challenge to the existence of blighting factors alleged |
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| in a complaint to condemn under this subsection shall be raised |
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| within 6 months of the filing date of the complaint to condemn, |
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| and if not raised within that time the right to challenge the |
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| existence of those blighting factors shall be deemed waived. |
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| (e) If the exercise of eminent domain authority is to |
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| acquire property for private ownership or control and if the |
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| primary purpose of the acquisition is one of the purposes |
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| specified in item (iii) of this subsection and the condemning |
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| authority elects to proceed under this subsection, then the |
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| condemning authority must prove by a preponderance of the |
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| evidence that: (i) the acquisition of the property is necessary |
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| for a public purpose; (ii) an enforceable written agreement, |
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| deed restriction, or similar encumbrance has been or will be |
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| executed and recorded against the acquired property to assure |
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| that the project and the use of the property remain consistent |
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| with the applicable purpose specified in item (iii) of this |
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| subsection for a period of at least 40 years, which execution |
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| and recording shall be included as a requirement in any final |
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| order entered in the condemnation proceeding; and (iii) the |
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| acquired property will be one of the following:
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| (1) included in the project site for a residential |
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| project, or a
mixed-use project including residential |
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| units, where not less than 20% of the residential units in |
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| the project are made available, for at least 15 years, by |
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| deed
restriction, long-term lease, regulatory agreement, |
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| extended use agreement, or a
comparable recorded |
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| encumbrance, to low-income households and very low-income |
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| households, as defined in Section 3 of
the Illinois |
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| Affordable Housing Act; |
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| (2) used primarily for public airport, road, parking, |
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| or mass transportation purposes and sold or leased to a |
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| private party in a sale-leaseback, lease-leaseback,
or |
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| similar structured financing; |
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| (3) owned or used by a public utility or electric |
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| cooperative for utility purposes; |
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| (4) owned or used by a railroad for
passenger or |
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| freight transportation purposes; |
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| (5)
sold or leased to a private party that operates a |
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| water supply, waste water,
recycling, waste disposal, |
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| waste-to-energy, or similar facility; |
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| (6) sold or leased
to a not-for-profit corporation |
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| whose purposes include the preservation of open
space, the |
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| operation of park space, and similar public purposes; |
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| (7)
used as a library, museum, or related facility, or |
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| as infrastructure related to
such a facility; |
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| (8) used by a private party for the
operation of a |
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| charter school open to the general public; or
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| (9) a historic resource, as defined in Section 3 of the |
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| Illinois State Agency Historic Resources Preservation Act, |
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| a landmark designated as such under a local ordinance, or a |
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| contributing structure within a local landmark district |
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| listed on the National Register of Historic Places, that is |
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| being acquired for purposes of preservation or |
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| rehabilitation. |
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| (f) If the exercise of eminent domain authority is to |
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| acquire property for public ownership and private control and |
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| if the primary purpose of the acquisition is one of the |
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| purposes specified in item (iii) of this subsection and the |
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| condemning authority elects to proceed under this subsection, |
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| then the condemning authority must prove by a preponderance of |
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| the evidence that: (i) the acquisition of the property is |
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| necessary for a public purpose; (ii) the acquired property will |
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| be owned by the condemning authority or another governmental |
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| entity; and (iii) the acquired property will be controlled by a |
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| private party that operates a
business or facility related to |
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| the condemning authority's operation of a university, medical |
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| district, hospital, exposition or convention center, mass |
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| transportation facility, or airport,
including, but not |
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| limited to, a medical clinic, research and development center, |
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| food or commercial concession facility, social service |
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| facility, maintenance or storage facility, cargo facility,
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| rental car facility, bus facility, taxi facility, flight |
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| kitchen,
fixed based operation, parking facility, refueling |
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| facility, water supply facility, and railroad tracks and
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| stations. |
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| (g) This Article is a limitation on the exercise of the |
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| power of eminent domain, but is not an independent grant of |
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| authority to exercise the power of eminent domain.
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| (Source: P.A. 94-1055, eff. 1-1-07.) |
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| (735 ILCS 30/15-5-5)
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| Sec. 15-5-5. Eminent domain powers in ILCS Chapters 5 |
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| through 40. The following provisions of law may include express |
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| grants of the power to acquire property by condemnation or |
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| eminent domain: |
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| (5 ILCS 220/3.1); Intergovernmental Cooperation Act; |
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| cooperating entities; for Municipal Joint Action Water |
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| Agency purposes.
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| (5 ILCS 220/3.2); Intergovernmental Cooperation Act; |
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| cooperating entities; for Municipal Joint Action Agency |
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| purposes. |
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| (5 ILCS 585/1); National Forest Land Act; United States of |
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| America; for national forests.
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| (15 ILCS 330/2); Secretary of State Buildings in Cook County |
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| Act; Secretary of State; for office facilities in Cook |
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| County.
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| (20 ILCS 5/5-675); Civil Administrative Code of Illinois; the |
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| Secretary of Transportation, the Director of Natural |
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| Resources, and the Director of Central Management |
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| Services; for lands, buildings, and grounds for which an |
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| appropriation is made by the General Assembly.
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| (20 ILCS 620/9); Economic Development Area Tax Increment |
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| Allocation Act; municipalities; to achieve the objectives |
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| of the economic development project.
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| (20 ILCS 685/1); Particle Accelerator Land Acquisition Act; |
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| Department of Commerce and Economic Opportunity; for a |
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| federal high energy BEV Particle Accelerator.
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| (20 ILCS 835/2); State Parks Act; Department of Natural |
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| Resources; for State parks.
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| (20 ILCS 1110/3); Illinois Coal and Energy Development Bond |
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| Act; Department of Commerce and Economic Opportunity; for |
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| coal projects.
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| (20 ILCS 1920/2.06); Abandoned Mined Lands and Water |
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| Reclamation Act; Department of Natural Resources; for |
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| reclamation purposes.
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| (20 ILCS 1920/2.08); Abandoned Mined Lands and Water |
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| Reclamation Act; Department of Natural Resources; for |
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| reclamation purposes and for the construction or |
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| rehabilitation of housing.
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| (20 ILCS 1920/2.11); Abandoned Mined Lands and Water |
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| Reclamation Act; Department of Natural Resources; for |
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| eliminating hazards.
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| (20 ILCS 3105/9.08a); Capital Development Board Act; Capital |
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| Development Board; for lands, buildings and grounds for |
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| which an appropriation is made by the General Assembly.
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| (20 ILCS 3110/5); Building Authority Act; Capital Development |
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| Board; for purposes declared by the General Assembly to be |
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| in the public interest.
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| (20 ILCS 3855/1-21) Illinois Power Agency Act; Illinois Power |
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| Agency; for construction, maintenance, and operations of |
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| energy facilities, and for the purpose of acquiring |
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| easements for the delivery, transportation, and storage of |
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| CO 2 . |
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| (40 ILCS 5/15-167); Illinois Pension Code; State Universities |
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| Retirement System; for real estate acquired for the use of |
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| the System.
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| (Source: P.A. 94-1055, eff. 1-1-07.) |
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| Article 99. |
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| Section 99-995. No acceleration or delay. Where this Act |
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| makes changes in a statute that is represented in this Act by |
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| text that is not yet or no longer in effect (for example, a |
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| Section represented by multiple versions), the use of that text |
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| does not accelerate or delay the taking effect of (i) the |
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| changes made by this Act or (ii) provisions derived from any |
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| other Public Act. |
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| Section 99-997. Severability. The provisions of this Act |
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| are severable under Section 1.31 of the Statute on Statutes.
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| Section 99-999. Effective date. This Act takes effect July |
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| 1, 2009.
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INDEX
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|
Statutes amended in order of appearance
|
| 3 |
| New Act |
|
| 4 |
| 20 ILCS 3855/1-10 |
|
| 5 |
| 20 ILCS 3855/1-21 |
|
| 6 |
| 20 ILCS 3855/1-80 |
|
| 7 |
| 220 ILCS 5/4-105 new |
|
| 8 |
| 220 ILCS 5/8-406 |
from Ch. 111 2/3, par. 8-406 |
| 9 |
| 220 ILCS 5/9-220 |
from Ch. 111 2/3, par. 9-220 |
| 10 |
| 20 ILCS 655/5.5 | from Ch. 67 1/2, par. 609.1 |
| 11 |
| 20 ILCS 805/805-15 |
was 20 ILCS 805/63a37 |
| 12 |
| 20 ILCS 2705/2705-20 new |
|
| 13 |
| 20 ILCS 2905/2 |
from Ch. 127 1/2, par. 2 |
| 14 |
| 35 ILCS 5/218 new |
|
| 15 |
| 35 ILCS 105/3-5 |
from Ch. 120, par. 439.3-5 |
| 16 |
| 35 ILCS 110/3-5 |
from Ch. 120, par. 439.33-5 |
| 17 |
| 35 ILCS 115/3-5 |
from Ch. 120, par. 439.103-5 |
| 18 |
| 35 ILCS 120/2-5 |
from Ch. 120, par. 441-5 |
| 19 |
| 35 ILCS 200/10-203 new |
|
| 20 |
| 415 ILCS 5/28.7 new |
|
| 21 |
| 735 ILCS 30/5-5-5 |
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| 22 |
| 735 ILCS 30/15-5-5 |
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|