96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
SB2036

 

Introduced 2/20/2009, by Sen. John M. Sullivan

 

SYNOPSIS AS INTRODUCED:
 
30 ILCS 105/5.719 new
30 ILCS 105/6z-76 new
30 ILCS 105/8.3   from Ch. 127, par. 144.3
35 ILCS 5/201   from Ch. 120, par. 2-201
35 ILCS 5/202.5 new
35 ILCS 5/901   from Ch. 120, par. 9-901
625 ILCS 5/15-111   from Ch. 95 1/2, par. 15-111
625 ILCS 5/15-112   from Ch. 95 1/2, par. 15-112

    Amends the State Finance Act. Creates the State Capital Projects Fund. Provides that the sum of $146,000,000 shall be transferred from the State Capital Projects Fund to the General Revenue Fund in January and July of each year. Provides that the balance remaining in the Fund must be used for capital projects and the payment of debt service on bonds issued for capital projects. Provides that moneys in the Road Fund may be appropriated to and expended by the Illinois Department of Transportation only. Amends the Illinois Income Tax Act. Increases the tax rate to 3.375% for individuals, trusts, and estates, and 5.4% for corporations. Provides that the additional proceeds attributable to the increase must be deposited into the State Capital Projects Fund. Amends the Illinois Vehicle Code to increase various weight limits. Effective immediately.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB2036 LRB096 11414 HLH 21881 b

1     AN ACT concerning revenue.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The State Finance Act is amended by adding
5 Sections 5.719, 6z-76, and 8.3 as follows:
 
6     (30 ILCS 105/5.719 new)
7     Sec. 5.719. The State Capital Projects Fund.
 
8     (30 ILCS 105/6z-76 new)
9     Sec. 6z-76. State Capital Projects Fund; creation. The
10 State Capital Projects Fund is hereby created as a special fund
11 in the State treasury. Beginning on July 1, 2011, and on July 1
12 and January 1 of each year thereafter, the State Comptroller
13 and State Treasurer shall transfer the sum of $146,000,000 from
14 the State Capital Projects Fund to the General Revenue Fund.
15 Subject to appropriation, the balance remaining in the State
16 Capital Projects Fund may be used only for capital projects and
17 the payment of debt service on bonds issued for capital
18 projects.
 
19     (30 ILCS 105/8.3)  (from Ch. 127, par. 144.3)
20     Sec. 8.3. Money in the Road Fund shall, if and when the
21 State of Illinois incurs any bonded indebtedness for the

 

 

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1 construction of permanent highways, be set aside and used for
2 the purpose of paying and discharging annually the principal
3 and interest on that bonded indebtedness then due and payable,
4 and for no other purpose. The surplus, if any, in the Road Fund
5 after the payment of principal and interest on that bonded
6 indebtedness then annually due shall be used as follows:
7         first -- to pay the cost of administration of Chapters
8     2 through 10 of the Illinois Vehicle Code, except the cost
9     of administration of Articles I and II of Chapter 3 of that
10     Code; and
11         secondly -- for expenses of the Department of
12     Transportation for construction, reconstruction,
13     improvement, repair, maintenance, operation, and
14     administration of highways in accordance with the
15     provisions of laws relating thereto, or for any purpose
16     related or incident to and connected therewith, including
17     the separation of grades of those highways with railroads
18     and with highways and including the payment of awards made
19     by the Illinois Workers' Compensation Commission under the
20     terms of the Workers' Compensation Act or Workers'
21     Occupational Diseases Act for injury or death of an
22     employee of the Division of Highways in the Department of
23     Transportation; or for the acquisition of land and the
24     erection of buildings for highway purposes, including the
25     acquisition of highway right-of-way or for investigations
26     to determine the reasonably anticipated future highway

 

 

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1     needs; or for making of surveys, plans, specifications and
2     estimates for and in the construction and maintenance of
3     flight strips and of highways necessary to provide access
4     to military and naval reservations, to defense industries
5     and defense-industry sites, and to the sources of raw
6     materials and for replacing existing highways and highway
7     connections shut off from general public use at military
8     and naval reservations and defense-industry sites, or for
9     the purchase of right-of-way, except that the State shall
10     be reimbursed in full for any expense incurred in building
11     the flight strips; or for the operating and maintaining of
12     highway garages; or for patrolling and policing the public
13     highways and conserving the peace; or for the operating
14     expenses of the Department relating to the administration
15     of public transportation programs; or for any of those
16     purposes or any other purpose that may be provided by law.
17     Appropriations for any of those purposes are payable from
18 the Road Fund. Appropriations may also be made from the Road
19 Fund for the administrative expenses of any State agency that
20 are related to motor vehicles or arise from the use of motor
21 vehicles.
22     Beginning with fiscal year 1980 and thereafter, no Road
23 Fund monies shall be appropriated to the following Departments
24 or agencies of State government for administration, grants, or
25 operations; but this limitation is not a restriction upon
26 appropriating for those purposes any Road Fund monies that are

 

 

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1 eligible for federal reimbursement;
2         1. Department of Public Health;
3         2. Department of Transportation, only with respect to
4     subsidies for one-half fare Student Transportation and
5     Reduced Fare for Elderly;
6         3. Department of Central Management Services, except
7     for expenditures incurred for group insurance premiums of
8     appropriate personnel;
9         4. Judicial Systems and Agencies.
10     Beginning with fiscal year 1981 and thereafter, no Road
11 Fund monies shall be appropriated to the following Departments
12 or agencies of State government for administration, grants, or
13 operations; but this limitation is not a restriction upon
14 appropriating for those purposes any Road Fund monies that are
15 eligible for federal reimbursement:
16         1. Department of State Police, except for expenditures
17     with respect to the Division of Operations;
18         2. Department of Transportation, only with respect to
19     Intercity Rail Subsidies and Rail Freight Services.
20     Beginning with fiscal year 1982 and thereafter, no Road
21 Fund monies shall be appropriated to the following Departments
22 or agencies of State government for administration, grants, or
23 operations; but this limitation is not a restriction upon
24 appropriating for those purposes any Road Fund monies that are
25 eligible for federal reimbursement: Department of Central
26 Management Services, except for awards made by the Illinois

 

 

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

 

 

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

 

 

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1     patrolling and policing the public highways (by State,
2     political subdivision, or municipality collecting that
3     money) for enforcement of traffic laws. The separation of
4     grades of such highways with railroads and costs associated
5     with protection of at-grade highway and railroad crossing
6     shall also be permissible.
7     Appropriations for any of such purposes are payable from
8 the Road Fund or the Grade Crossing Protection Fund as provided
9 in Section 8 of the Motor Fuel Tax Law.
10     Except as provided in this paragraph, beginning with fiscal
11 year 1991 and thereafter, no Road Fund monies shall be
12 appropriated to the Department of State Police for the purposes
13 of this Section in excess of its total fiscal year 1990 Road
14 Fund appropriations for those purposes unless otherwise
15 provided in Section 5g of this Act. For fiscal years 2003,
16 2004, 2005, 2006, and 2007 only, no Road Fund monies shall be
17 appropriated to the Department of State Police for the purposes
18 of this Section in excess of $97,310,000. For fiscal year 2008
19 only, no Road Fund monies shall be appropriated to the
20 Department of State Police for the purposes of this Section in
21 excess of $106,100,000. For fiscal year 2009 only, no Road Fund
22 monies shall be appropriated to the Department of State Police
23 for the purposes of this Section in excess of $114,700,000. It
24 shall not be lawful to circumvent this limitation on
25 appropriations by governmental reorganization or other methods
26 unless otherwise provided in Section 5g of this Act.

 

 

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1     In fiscal year 1994, no Road Fund monies shall be
2 appropriated to the Secretary of State for the purposes of this
3 Section in excess of the total fiscal year 1991 Road Fund
4 appropriations to the Secretary of State for those purposes,
5 plus $9,800,000. It shall not be lawful to circumvent this
6 limitation on appropriations by governmental reorganization or
7 other method.
8     Beginning with fiscal year 1995 and thereafter, no Road
9 Fund monies shall be appropriated to the Secretary of State for
10 the purposes of this Section in excess of the total fiscal year
11 1994 Road Fund appropriations to the Secretary of State for
12 those purposes. It shall not be lawful to circumvent this
13 limitation on appropriations by governmental reorganization or
14 other methods.
15     Beginning with fiscal year 2000, total Road Fund
16 appropriations to the Secretary of State for the purposes of
17 this Section shall not exceed the amounts specified for the
18 following fiscal years:
19        Fiscal Year 2000$80,500,000;
20        Fiscal Year 2001$80,500,000;
21        Fiscal Year 2002$80,500,000;
22        Fiscal Year 2003$130,500,000;
23        Fiscal Year 2004$130,500,000;
24        Fiscal Year 2005$130,500,000;
25        Fiscal Year 2006 $130,500,000;
26        Fiscal Year 2007 $130,500,000;

 

 

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1        Fiscal Year 2008$130,500,000;
2        Fiscal Year 2009 $130,500,000;
3        Fiscal Year 2010 and each year thereafter$30,500,000.
4     It shall not be lawful to circumvent this limitation on
5 appropriations by governmental reorganization or other
6 methods.
7     No new program may be initiated in fiscal year 1991 and
8 thereafter that is not consistent with the limitations imposed
9 by this Section for fiscal year 1984 and thereafter, insofar as
10 appropriation of Road Fund monies is concerned.
11     Nothing in this Section prohibits transfers from the Road
12 Fund to the State Construction Account Fund under Section 5e of
13 this Act; nor to the General Revenue Fund, as authorized by
14 this amendatory Act of the 93rd General Assembly.
15     The additional amounts authorized for expenditure in this
16 Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
17 shall be repaid to the Road Fund from the General Revenue Fund
18 in the next succeeding fiscal year that the General Revenue
19 Fund has a positive budgetary balance, as determined by
20 generally accepted accounting principles applicable to
21 government.
22     The additional amounts authorized for expenditure by the
23 Secretary of State and the Department of State Police in this
24 Section by this amendatory Act of the 94th General Assembly
25 shall be repaid to the Road Fund from the General Revenue Fund
26 in the next succeeding fiscal year that the General Revenue

 

 

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1 Fund has a positive budgetary balance, as determined by
2 generally accepted accounting principles applicable to
3 government.
4     Notwithstanding any other provision of law, beginning on
5 July 1, 2009, no road fund moneys may be appropriated to or
6 expended by any entity other than the Illinois Department of
7 Transportation.
8 (Source: P.A. 94-91, eff. 7-1-05; 94-839, eff. 6-6-06; 95-707,
9 eff. 1-11-08; 95-744, eff. 7-18-08.)
 
10     Section 10. The Illinois Income Tax Act is amended by
11 changing Sections 201, 806, and 901 and by adding Sections
12 202.5 and 715 as follows:
 
13     (35 ILCS 5/201)  (from Ch. 120, par. 2-201)
14     Sec. 201. Tax Imposed.
15     (a) In general. A tax measured by net income is hereby
16 imposed on every individual, corporation, trust and estate for
17 each taxable year ending after July 31, 1969 on the privilege
18 of earning or receiving income in or as a resident of this
19 State. Such tax shall be in addition to all other occupation or
20 privilege taxes imposed by this State or by any municipal
21 corporation or political subdivision thereof.
22     (b) Rates. The tax imposed by subsection (a) of this
23 Section shall be determined as follows, except as adjusted by
24 subsection (d-1):

 

 

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1         (1) In the case of an individual, trust or estate, for
2     taxable years ending prior to July 1, 1989, an amount equal
3     to 2 1/2% of the taxpayer's net income for the taxable
4     year.
5         (2) In the case of an individual, trust or estate, for
6     taxable years beginning prior to July 1, 1989 and ending
7     after June 30, 1989, an amount equal to the sum of (i) 2
8     1/2% of the taxpayer's net income for the period prior to
9     July 1, 1989, as calculated under Section 202.3, and (ii)
10     3% of the taxpayer's net income for the period after June
11     30, 1989, as calculated under Section 202.3.
12         (3) In the case of an individual, trust or estate, for
13     taxable years beginning after June 30, 1989, and ending on
14     or before December 31, 2009, an amount equal to 3% of the
15     taxpayer's net income for the taxable year.
16         (4) In the case of an individual, trust, or estate, for
17     taxable years beginning prior to January 1, 2010 and ending
18     after December 31, 2009, an amount equal to the sum of (i)
19     3% of the taxpayer's net income for the period prior to
20     January 1, 2010, as calculated under Section 202.5, and
21     (ii) 3.375% of the taxpayer's net income for the period
22     after December 31, 2009, as calculated under Section 202.5.
23     (Blank).
24         (5) In the case of an individual, trust or estate, for
25     taxable years beginning after December 31, 2009, an amount
26     equal to 3.375% of the taxpayer's net income for the

 

 

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1     taxable year (Blank).
2         (6) In the case of a corporation, for taxable years
3     ending prior to July 1, 1989, an amount equal to 4% of the
4     taxpayer's net income for the taxable year.
5         (7) In the case of a corporation, for taxable years
6     beginning prior to July 1, 1989 and ending after June 30,
7     1989, an amount equal to the sum of (i) 4% of the
8     taxpayer's net income for the period prior to July 1, 1989,
9     as calculated under Section 202.3, and (ii) 4.8% of the
10     taxpayer's net income for the period after June 30, 1989,
11     as calculated under Section 202.3.
12         (8) In the case of a corporation, for taxable years
13     beginning after June 30, 1989, and ending on or before
14     December 31, 2009, an amount equal to 4.8% of the
15     taxpayer's net income for the taxable year.
16         (9) In the case of a corporation, for taxable years
17     beginning prior to January 1, 2010 and ending after
18     December 31, 2009, an amount equal to the sum of (i) 4.8%
19     of the taxpayer's net income for the period prior to
20     January 1, 2010, as calculated under Section 202.5, and
21     (ii) 5.4% of the taxpayer's net income for the period after
22     December 31, 2009, as calculated under Section 202.5.
23         (10) In the case of a corporation, for taxable years
24     beginning after December 31, 2009, an amount equal to 5.4%
25     of the taxpayer's net income for the taxable year.
26     (c) Personal Property Tax Replacement Income Tax.

 

 

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1 Beginning on July 1, 1979 and thereafter, in addition to such
2 income tax, there is also hereby imposed the Personal Property
3 Tax Replacement Income Tax measured by net income on every
4 corporation (including Subchapter S corporations), partnership
5 and trust, for each taxable year ending after June 30, 1979.
6 Such taxes are imposed on the privilege of earning or receiving
7 income in or as a resident of this State. The Personal Property
8 Tax Replacement Income Tax shall be in addition to the income
9 tax imposed by subsections (a) and (b) of this Section and in
10 addition to all other occupation or privilege taxes imposed by
11 this State or by any municipal corporation or political
12 subdivision thereof.
13     (d) Additional Personal Property Tax Replacement Income
14 Tax Rates. The personal property tax replacement income tax
15 imposed by this subsection and subsection (c) of this Section
16 in the case of a corporation, other than a Subchapter S
17 corporation and except as adjusted by subsection (d-1), shall
18 be an additional amount equal to 2.85% of such taxpayer's net
19 income for the taxable year, except that beginning on January
20 1, 1981, and thereafter, the rate of 2.85% specified in this
21 subsection shall be reduced to 2.5%, and in the case of a
22 partnership, trust or a Subchapter S corporation shall be an
23 additional amount equal to 1.5% of such taxpayer's net income
24 for the taxable year.
25     (d-1) Rate reduction for certain foreign insurers. In the
26 case of a foreign insurer, as defined by Section 35A-5 of the

 

 

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1 Illinois Insurance Code, whose state or country of domicile
2 imposes on insurers domiciled in Illinois a retaliatory tax
3 (excluding any insurer whose premiums from reinsurance assumed
4 are 50% or more of its total insurance premiums as determined
5 under paragraph (2) of subsection (b) of Section 304, except
6 that for purposes of this determination premiums from
7 reinsurance do not include premiums from inter-affiliate
8 reinsurance arrangements), beginning with taxable years ending
9 on or after December 31, 1999, the sum of the rates of tax
10 imposed by subsections (b) and (d) shall be reduced (but not
11 increased) to the rate at which the total amount of tax imposed
12 under this Act, net of all credits allowed under this Act,
13 shall equal (i) the total amount of tax that would be imposed
14 on the foreign insurer's net income allocable to Illinois for
15 the taxable year by such foreign insurer's state or country of
16 domicile if that net income were subject to all income taxes
17 and taxes measured by net income imposed by such foreign
18 insurer's state or country of domicile, net of all credits
19 allowed or (ii) a rate of zero if no such tax is imposed on such
20 income by the foreign insurer's state of domicile. For the
21 purposes of this subsection (d-1), an inter-affiliate includes
22 a mutual insurer under common management.
23         (1) For the purposes of subsection (d-1), in no event
24     shall the sum of the rates of tax imposed by subsections
25     (b) and (d) be reduced below the rate at which the sum of:
26             (A) the total amount of tax imposed on such foreign

 

 

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1         insurer under this Act for a taxable year, net of all
2         credits allowed under this Act, plus
3             (B) the privilege tax imposed by Section 409 of the
4         Illinois Insurance Code, the fire insurance company
5         tax imposed by Section 12 of the Fire Investigation
6         Act, and the fire department taxes imposed under
7         Section 11-10-1 of the Illinois Municipal Code,
8     equals 1.25% for taxable years ending prior to December 31,
9     2003, or 1.75% for taxable years ending on or after
10     December 31, 2003, of the net taxable premiums written for
11     the taxable year, as described by subsection (1) of Section
12     409 of the Illinois Insurance Code. This paragraph will in
13     no event increase the rates imposed under subsections (b)
14     and (d).
15         (2) Any reduction in the rates of tax imposed by this
16     subsection shall be applied first against the rates imposed
17     by subsection (b) and only after the tax imposed by
18     subsection (a) net of all credits allowed under this
19     Section other than the credit allowed under subsection (i)
20     has been reduced to zero, against the rates imposed by
21     subsection (d).
22     This subsection (d-1) is exempt from the provisions of
23 Section 250.
24     (e) Investment credit. A taxpayer shall be allowed a credit
25 against the Personal Property Tax Replacement Income Tax for
26 investment in qualified property.

 

 

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1         (1) A taxpayer shall be allowed a credit equal to .5%
2     of the basis of qualified property placed in service during
3     the taxable year, provided such property is placed in
4     service on or after July 1, 1984. There shall be allowed an
5     additional credit equal to .5% of the basis of qualified
6     property placed in service during the taxable year,
7     provided such property is placed in service on or after
8     July 1, 1986, and the taxpayer's base employment within
9     Illinois has increased by 1% or more over the preceding
10     year as determined by the taxpayer's employment records
11     filed with the Illinois Department of Employment Security.
12     Taxpayers who are new to Illinois shall be deemed to have
13     met the 1% growth in base employment for the first year in
14     which they file employment records with the Illinois
15     Department of Employment Security. The provisions added to
16     this Section by Public Act 85-1200 (and restored by Public
17     Act 87-895) shall be construed as declaratory of existing
18     law and not as a new enactment. If, in any year, the
19     increase in base employment within Illinois over the
20     preceding year is less than 1%, the additional credit shall
21     be limited to that percentage times a fraction, the
22     numerator of which is .5% and the denominator of which is
23     1%, but shall not exceed .5%. The investment credit shall
24     not be allowed to the extent that it would reduce a
25     taxpayer's liability in any tax year below zero, nor may
26     any credit for qualified property be allowed for any year

 

 

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1     other than the year in which the property was placed in
2     service in Illinois. For tax years ending on or after
3     December 31, 1987, and on or before December 31, 1988, the
4     credit shall be allowed for the tax year in which the
5     property is placed in service, or, if the amount of the
6     credit exceeds the tax liability for that year, whether it
7     exceeds the original liability or the liability as later
8     amended, such excess may be carried forward and applied to
9     the tax liability of the 5 taxable years following the
10     excess credit years if the taxpayer (i) makes investments
11     which cause the creation of a minimum of 2,000 full-time
12     equivalent jobs in Illinois, (ii) is located in an
13     enterprise zone established pursuant to the Illinois
14     Enterprise Zone Act and (iii) is certified by the
15     Department of Commerce and Community Affairs (now
16     Department of Commerce and Economic Opportunity) as
17     complying with the requirements specified in clause (i) and
18     (ii) by July 1, 1986. The Department of Commerce and
19     Community Affairs (now Department of Commerce and Economic
20     Opportunity) shall notify the Department of Revenue of all
21     such certifications immediately. For tax years ending
22     after December 31, 1988, the credit shall be allowed for
23     the tax year in which the property is placed in service,
24     or, if the amount of the credit exceeds the tax liability
25     for that year, whether it exceeds the original liability or
26     the liability as later amended, such excess may be carried

 

 

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1     forward and applied to the tax liability of the 5 taxable
2     years following the excess credit years. The credit shall
3     be applied to the earliest year for which there is a
4     liability. If there is credit from more than one tax year
5     that is available to offset a liability, earlier credit
6     shall be applied first.
7         (2) The term "qualified property" means property
8     which:
9             (A) is tangible, whether new or used, including
10         buildings and structural components of buildings and
11         signs that are real property, but not including land or
12         improvements to real property that are not a structural
13         component of a building such as landscaping, sewer
14         lines, local access roads, fencing, parking lots, and
15         other appurtenances;
16             (B) is depreciable pursuant to Section 167 of the
17         Internal Revenue Code, except that "3-year property"
18         as defined in Section 168(c)(2)(A) of that Code is not
19         eligible for the credit provided by this subsection
20         (e);
21             (C) is acquired by purchase as defined in Section
22         179(d) of the Internal Revenue Code;
23             (D) is used in Illinois by a taxpayer who is
24         primarily engaged in manufacturing, or in mining coal
25         or fluorite, or in retailing, or was placed in service
26         on or after July 1, 2006 in a River Edge Redevelopment

 

 

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1         Zone established pursuant to the River Edge
2         Redevelopment Zone Act; and
3             (E) has not previously been used in Illinois in
4         such a manner and by such a person as would qualify for
5         the credit provided by this subsection (e) or
6         subsection (f).
7         (3) For purposes of this subsection (e),
8     "manufacturing" means the material staging and production
9     of tangible personal property by procedures commonly
10     regarded as manufacturing, processing, fabrication, or
11     assembling which changes some existing material into new
12     shapes, new qualities, or new combinations. For purposes of
13     this subsection (e) the term "mining" shall have the same
14     meaning as the term "mining" in Section 613(c) of the
15     Internal Revenue Code. For purposes of this subsection (e),
16     the term "retailing" means the sale of tangible personal
17     property or services rendered in conjunction with the sale
18     of tangible consumer goods or commodities.
19         (4) The basis of qualified property shall be the basis
20     used to compute the depreciation deduction for federal
21     income tax purposes.
22         (5) If the basis of the property for federal income tax
23     depreciation purposes is increased after it has been placed
24     in service in Illinois by the taxpayer, the amount of such
25     increase shall be deemed property placed in service on the
26     date of such increase in basis.

 

 

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1         (6) The term "placed in service" shall have the same
2     meaning as under Section 46 of the Internal Revenue Code.
3         (7) If during any taxable year, any property ceases to
4     be qualified property in the hands of the taxpayer within
5     48 months after being placed in service, or the situs of
6     any qualified property is moved outside Illinois within 48
7     months after being placed in service, the Personal Property
8     Tax Replacement Income Tax for such taxable year shall be
9     increased. Such increase shall be determined by (i)
10     recomputing the investment credit which would have been
11     allowed for the year in which credit for such property was
12     originally allowed by eliminating such property from such
13     computation and, (ii) subtracting such recomputed credit
14     from the amount of credit previously allowed. For the
15     purposes of this paragraph (7), a reduction of the basis of
16     qualified property resulting from a redetermination of the
17     purchase price shall be deemed a disposition of qualified
18     property to the extent of such reduction.
19         (8) Unless the investment credit is extended by law,
20     the basis of qualified property shall not include costs
21     incurred after December 31, 2008, except for costs incurred
22     pursuant to a binding contract entered into on or before
23     December 31, 2008.
24         (9) Each taxable year ending before December 31, 2000,
25     a partnership may elect to pass through to its partners the
26     credits to which the partnership is entitled under this

 

 

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1     subsection (e) for the taxable year. A partner may use the
2     credit allocated to him or her under this paragraph only
3     against the tax imposed in subsections (c) and (d) of this
4     Section. If the partnership makes that election, those
5     credits shall be allocated among the partners in the
6     partnership in accordance with the rules set forth in
7     Section 704(b) of the Internal Revenue Code, and the rules
8     promulgated under that Section, and the allocated amount of
9     the credits shall be allowed to the partners for that
10     taxable year. The partnership shall make this election on
11     its Personal Property Tax Replacement Income Tax return for
12     that taxable year. The election to pass through the credits
13     shall be irrevocable.
14         For taxable years ending on or after December 31, 2000,
15     a partner that qualifies its partnership for a subtraction
16     under subparagraph (I) of paragraph (2) of subsection (d)
17     of Section 203 or a shareholder that qualifies a Subchapter
18     S corporation for a subtraction under subparagraph (S) of
19     paragraph (2) of subsection (b) of Section 203 shall be
20     allowed a credit under this subsection (e) equal to its
21     share of the credit earned under this subsection (e) during
22     the taxable year by the partnership or Subchapter S
23     corporation, determined in accordance with the
24     determination of income and distributive share of income
25     under Sections 702 and 704 and Subchapter S of the Internal
26     Revenue Code. This paragraph is exempt from the provisions

 

 

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1     of Section 250.
2     (f) Investment credit; Enterprise Zone; River Edge
3 Redevelopment Zone.
4         (1) A taxpayer shall be allowed a credit against the
5     tax imposed by subsections (a) and (b) of this Section for
6     investment in qualified property which is placed in service
7     in an Enterprise Zone created pursuant to the Illinois
8     Enterprise Zone Act or, for property placed in service on
9     or after July 1, 2006, a River Edge Redevelopment Zone
10     established pursuant to the River Edge Redevelopment Zone
11     Act. For partners, shareholders of Subchapter S
12     corporations, and owners of limited liability companies,
13     if the liability company is treated as a partnership for
14     purposes of federal and State income taxation, there shall
15     be allowed a credit under this subsection (f) to be
16     determined in accordance with the determination of income
17     and distributive share of income under Sections 702 and 704
18     and Subchapter S of the Internal Revenue Code. The credit
19     shall be .5% of the basis for such property. The credit
20     shall be available only in the taxable year in which the
21     property is placed in service in the Enterprise Zone or
22     River Edge Redevelopment Zone and shall not be allowed to
23     the extent that it would reduce a taxpayer's liability for
24     the tax imposed by subsections (a) and (b) of this Section
25     to below zero. For tax years ending on or after December
26     31, 1985, the credit shall be allowed for the tax year in

 

 

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1     which the property is placed in service, or, if the amount
2     of the credit exceeds the tax liability for that year,
3     whether it exceeds the original liability or the liability
4     as later amended, such excess may be carried forward and
5     applied to the tax liability of the 5 taxable years
6     following the excess credit year. The credit shall be
7     applied to the earliest year for which there is a
8     liability. If there is credit from more than one tax year
9     that is available to offset a liability, the credit
10     accruing first in time shall be applied first.
11         (2) The term qualified property means property which:
12             (A) is tangible, whether new or used, including
13         buildings and structural components of buildings;
14             (B) is depreciable pursuant to Section 167 of the
15         Internal Revenue Code, except that "3-year property"
16         as defined in Section 168(c)(2)(A) of that Code is not
17         eligible for the credit provided by this subsection
18         (f);
19             (C) is acquired by purchase as defined in Section
20         179(d) of the Internal Revenue Code;
21             (D) is used in the Enterprise Zone or River Edge
22         Redevelopment Zone by the taxpayer; and
23             (E) has not been previously used in Illinois in
24         such a manner and by such a person as would qualify for
25         the credit provided by this subsection (f) or
26         subsection (e).

 

 

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1         (3) The basis of qualified property shall be the basis
2     used to compute the depreciation deduction for federal
3     income tax purposes.
4         (4) If the basis of the property for federal income tax
5     depreciation purposes is increased after it has been placed
6     in service in the Enterprise Zone or River Edge
7     Redevelopment Zone by the taxpayer, the amount of such
8     increase shall be deemed property placed in service on the
9     date of such increase in basis.
10         (5) The term "placed in service" shall have the same
11     meaning as under Section 46 of the Internal Revenue Code.
12         (6) If during any taxable year, any property ceases to
13     be qualified property in the hands of the taxpayer within
14     48 months after being placed in service, or the situs of
15     any qualified property is moved outside the Enterprise Zone
16     or River Edge Redevelopment Zone within 48 months after
17     being placed in service, the tax imposed under subsections
18     (a) and (b) of this Section for such taxable year shall be
19     increased. Such increase shall be determined by (i)
20     recomputing the investment credit which would have been
21     allowed for the year in which credit for such property was
22     originally allowed by eliminating such property from such
23     computation, and (ii) subtracting such recomputed credit
24     from the amount of credit previously allowed. For the
25     purposes of this paragraph (6), a reduction of the basis of
26     qualified property resulting from a redetermination of the

 

 

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1     purchase price shall be deemed a disposition of qualified
2     property to the extent of such reduction.
3         (7) There shall be allowed an additional credit equal
4     to 0.5% of the basis of qualified property placed in
5     service during the taxable year in a River Edge
6     Redevelopment Zone, provided such property is placed in
7     service on or after July 1, 2006, and the taxpayer's base
8     employment within Illinois has increased by 1% or more over
9     the preceding year as determined by the taxpayer's
10     employment records filed with the Illinois Department of
11     Employment Security. Taxpayers who are new to Illinois
12     shall be deemed to have met the 1% growth in base
13     employment for the first year in which they file employment
14     records with the Illinois Department of Employment
15     Security. If, in any year, the increase in base employment
16     within Illinois over the preceding year is less than 1%,
17     the additional credit shall be limited to that percentage
18     times a fraction, the numerator of which is 0.5% and the
19     denominator of which is 1%, but shall not exceed 0.5%.
20     (g) Jobs Tax Credit; Enterprise Zone, River Edge
21 Redevelopment Zone, and Foreign Trade Zone or Sub-Zone.
22         (1) A taxpayer conducting a trade or business in an
23     enterprise zone or a High Impact Business designated by the
24     Department of Commerce and Economic Opportunity or for
25     taxable years ending on or after December 31, 2006, in a
26     River Edge Redevelopment Zone conducting a trade or

 

 

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1     business in a federally designated Foreign Trade Zone or
2     Sub-Zone shall be allowed a credit against the tax imposed
3     by subsections (a) and (b) of this Section in the amount of
4     $500 per eligible employee hired to work in the zone during
5     the taxable year.
6         (2) To qualify for the credit:
7             (A) the taxpayer must hire 5 or more eligible
8         employees to work in an enterprise zone, River Edge
9         Redevelopment Zone, or federally designated Foreign
10         Trade Zone or Sub-Zone during the taxable year;
11             (B) the taxpayer's total employment within the
12         enterprise zone, River Edge Redevelopment Zone, or
13         federally designated Foreign Trade Zone or Sub-Zone
14         must increase by 5 or more full-time employees beyond
15         the total employed in that zone at the end of the
16         previous tax year for which a jobs tax credit under
17         this Section was taken, or beyond the total employed by
18         the taxpayer as of December 31, 1985, whichever is
19         later; and
20             (C) the eligible employees must be employed 180
21         consecutive days in order to be deemed hired for
22         purposes of this subsection.
23         (3) An "eligible employee" means an employee who is:
24             (A) Certified by the Department of Commerce and
25         Economic Opportunity as "eligible for services"
26         pursuant to regulations promulgated in accordance with

 

 

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1         Title II of the Job Training Partnership Act, Training
2         Services for the Disadvantaged or Title III of the Job
3         Training Partnership Act, Employment and Training
4         Assistance for Dislocated Workers Program.
5             (B) Hired after the enterprise zone, River Edge
6         Redevelopment Zone, or federally designated Foreign
7         Trade Zone or Sub-Zone was designated or the trade or
8         business was located in that zone, whichever is later.
9             (C) Employed in the enterprise zone, River Edge
10         Redevelopment Zone, or Foreign Trade Zone or Sub-Zone.
11         An employee is employed in an enterprise zone or
12         federally designated Foreign Trade Zone or Sub-Zone if
13         his services are rendered there or it is the base of
14         operations for the services performed.
15             (D) A full-time employee working 30 or more hours
16         per week.
17         (4) For tax years ending on or after December 31, 1985
18     and prior to December 31, 1988, the credit shall be allowed
19     for the tax year in which the eligible employees are hired.
20     For tax years ending on or after December 31, 1988, the
21     credit shall be allowed for the tax year immediately
22     following the tax year in which the eligible employees are
23     hired. If the amount of the credit exceeds the tax
24     liability for that year, whether it exceeds the original
25     liability or the liability as later amended, such excess
26     may be carried forward and applied to the tax liability of

 

 

SB2036 - 28 - LRB096 11414 HLH 21881 b

1     the 5 taxable years following the excess credit year. The
2     credit shall be applied to the earliest year for which
3     there is a liability. If there is credit from more than one
4     tax year that is available to offset a liability, earlier
5     credit shall be applied first.
6         (5) The Department of Revenue shall promulgate such
7     rules and regulations as may be deemed necessary to carry
8     out the purposes of this subsection (g).
9         (6) The credit shall be available for eligible
10     employees hired on or after January 1, 1986.
11     (h) Investment credit; High Impact Business.
12         (1) Subject to subsections (b) and (b-5) of Section 5.5
13     of the Illinois Enterprise Zone Act, a taxpayer shall be
14     allowed a credit against the tax imposed by subsections (a)
15     and (b) of this Section for investment in qualified
16     property which is placed in service by a Department of
17     Commerce and Economic Opportunity designated High Impact
18     Business. The credit shall be .5% of the basis for such
19     property. The credit shall not be available (i) until the
20     minimum investments in qualified property set forth in
21     subdivision (a)(3)(A) of Section 5.5 of the Illinois
22     Enterprise Zone Act have been satisfied or (ii) until the
23     time authorized in subsection (b-5) of the Illinois
24     Enterprise Zone Act for entities designated as High Impact
25     Businesses under subdivisions (a)(3)(B), (a)(3)(C), and
26     (a)(3)(D) of Section 5.5 of the Illinois Enterprise Zone

 

 

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1     Act, and shall not be allowed to the extent that it would
2     reduce a taxpayer's liability for the tax imposed by
3     subsections (a) and (b) of this Section to below zero. The
4     credit applicable to such investments shall be taken in the
5     taxable year in which such investments have been completed.
6     The credit for additional investments beyond the minimum
7     investment by a designated high impact business authorized
8     under subdivision (a)(3)(A) of Section 5.5 of the Illinois
9     Enterprise Zone Act shall be available only in the taxable
10     year in which the property is placed in service and shall
11     not be allowed to the extent that it would reduce a
12     taxpayer's liability for the tax imposed by subsections (a)
13     and (b) of this Section to below zero. For tax years ending
14     on or after December 31, 1987, the credit shall be allowed
15     for the tax year in which the property is placed in
16     service, or, if the amount of the credit exceeds the tax
17     liability for that year, whether it exceeds the original
18     liability or the liability as later amended, such excess
19     may be carried forward and applied to the tax liability of
20     the 5 taxable years following the excess credit year. The
21     credit shall be applied to the earliest year for which
22     there is a liability. If there is credit from more than one
23     tax year that is available to offset a liability, the
24     credit accruing first in time shall be applied first.
25         Changes made in this subdivision (h)(1) by Public Act
26     88-670 restore changes made by Public Act 85-1182 and

 

 

SB2036 - 30 - LRB096 11414 HLH 21881 b

1     reflect existing law.
2         (2) The term qualified property means property which:
3             (A) is tangible, whether new or used, including
4         buildings and structural components of buildings;
5             (B) is depreciable pursuant to Section 167 of the
6         Internal Revenue Code, except that "3-year property"
7         as defined in Section 168(c)(2)(A) of that Code is not
8         eligible for the credit provided by this subsection
9         (h);
10             (C) is acquired by purchase as defined in Section
11         179(d) of the Internal Revenue Code; and
12             (D) is not eligible for the Enterprise Zone
13         Investment Credit provided by subsection (f) of this
14         Section.
15         (3) The basis of qualified property shall be the basis
16     used to compute the depreciation deduction for federal
17     income tax purposes.
18         (4) If the basis of the property for federal income tax
19     depreciation purposes is increased after it has been placed
20     in service in a federally designated Foreign Trade Zone or
21     Sub-Zone located in Illinois by the taxpayer, the amount of
22     such increase shall be deemed property placed in service on
23     the date of such increase in basis.
24         (5) The term "placed in service" shall have the same
25     meaning as under Section 46 of the Internal Revenue Code.
26         (6) If during any taxable year ending on or before

 

 

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1     December 31, 1996, any property ceases to be qualified
2     property in the hands of the taxpayer within 48 months
3     after being placed in service, or the situs of any
4     qualified property is moved outside Illinois within 48
5     months after being placed in service, the tax imposed under
6     subsections (a) and (b) of this Section for such taxable
7     year shall be increased. Such increase shall be determined
8     by (i) recomputing the investment credit which would have
9     been allowed for the year in which credit for such property
10     was originally allowed by eliminating such property from
11     such computation, and (ii) subtracting such recomputed
12     credit from the amount of credit previously allowed. For
13     the purposes of this paragraph (6), a reduction of the
14     basis of qualified property resulting from a
15     redetermination of the purchase price shall be deemed a
16     disposition of qualified property to the extent of such
17     reduction.
18         (7) Beginning with tax years ending after December 31,
19     1996, if a taxpayer qualifies for the credit under this
20     subsection (h) and thereby is granted a tax abatement and
21     the taxpayer relocates its entire facility in violation of
22     the explicit terms and length of the contract under Section
23     18-183 of the Property Tax Code, the tax imposed under
24     subsections (a) and (b) of this Section shall be increased
25     for the taxable year in which the taxpayer relocated its
26     facility by an amount equal to the amount of credit

 

 

SB2036 - 32 - LRB096 11414 HLH 21881 b

1     received by the taxpayer under this subsection (h).
2     (i) Credit for Personal Property Tax Replacement Income
3 Tax. For tax years ending prior to December 31, 2003, a credit
4 shall be allowed against the tax imposed by subsections (a) and
5 (b) of this Section for the tax imposed by subsections (c) and
6 (d) of this Section. This credit shall be computed by
7 multiplying the tax imposed by subsections (c) and (d) of this
8 Section by a fraction, the numerator of which is base income
9 allocable to Illinois and the denominator of which is Illinois
10 base income, and further multiplying the product by the tax
11 rate imposed by subsections (a) and (b) of this Section.
12     Any credit earned on or after December 31, 1986 under this
13 subsection which is unused in the year the credit is computed
14 because it exceeds the tax liability imposed by subsections (a)
15 and (b) for that year (whether it exceeds the original
16 liability or the liability as later amended) may be carried
17 forward and applied to the tax liability imposed by subsections
18 (a) and (b) of the 5 taxable years following the excess credit
19 year, provided that no credit may be carried forward to any
20 year ending on or after December 31, 2003. This credit shall be
21 applied first to the earliest year for which there is a
22 liability. If there is a credit under this subsection from more
23 than one tax year that is available to offset a liability the
24 earliest credit arising under this subsection shall be applied
25 first.
26     If, during any taxable year ending on or after December 31,

 

 

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1 1986, the tax imposed by subsections (c) and (d) of this
2 Section for which a taxpayer has claimed a credit under this
3 subsection (i) is reduced, the amount of credit for such tax
4 shall also be reduced. Such reduction shall be determined by
5 recomputing the credit to take into account the reduced tax
6 imposed by subsections (c) and (d). If any portion of the
7 reduced amount of credit has been carried to a different
8 taxable year, an amended return shall be filed for such taxable
9 year to reduce the amount of credit claimed.
10     (j) Training expense credit. Beginning with tax years
11 ending on or after December 31, 1986 and prior to December 31,
12 2003, a taxpayer shall be allowed a credit against the tax
13 imposed by subsections (a) and (b) under this Section for all
14 amounts paid or accrued, on behalf of all persons employed by
15 the taxpayer in Illinois or Illinois residents employed outside
16 of Illinois by a taxpayer, for educational or vocational
17 training in semi-technical or technical fields or semi-skilled
18 or skilled fields, which were deducted from gross income in the
19 computation of taxable income. The credit against the tax
20 imposed by subsections (a) and (b) shall be 1.6% of such
21 training expenses. For partners, shareholders of subchapter S
22 corporations, and owners of limited liability companies, if the
23 liability company is treated as a partnership for purposes of
24 federal and State income taxation, there shall be allowed a
25 credit under this subsection (j) to be determined in accordance
26 with the determination of income and distributive share of

 

 

SB2036 - 34 - LRB096 11414 HLH 21881 b

1 income under Sections 702 and 704 and subchapter S of the
2 Internal Revenue Code.
3     Any credit allowed under this subsection which is unused in
4 the year the credit is earned may be carried forward to each of
5 the 5 taxable years following the year for which the credit is
6 first computed until it is used. This credit shall be applied
7 first to the earliest year for which there is a liability. If
8 there is a credit under this subsection from more than one tax
9 year that is available to offset a liability the earliest
10 credit arising under this subsection shall be applied first. No
11 carryforward credit may be claimed in any tax year ending on or
12 after December 31, 2003.
13     (k) Research and development credit.
14     For tax years ending after July 1, 1990 and prior to
15 December 31, 2003, and beginning again for tax years ending on
16 or after December 31, 2004, a taxpayer shall be allowed a
17 credit against the tax imposed by subsections (a) and (b) of
18 this Section for increasing research activities in this State.
19 The credit allowed against the tax imposed by subsections (a)
20 and (b) shall be equal to 6 1/2% of the qualifying expenditures
21 for increasing research activities in this State. For partners,
22 shareholders of subchapter S corporations, and owners of
23 limited liability companies, if the liability company is
24 treated as a partnership for purposes of federal and State
25 income taxation, there shall be allowed a credit under this
26 subsection to be determined in accordance with the

 

 

SB2036 - 35 - LRB096 11414 HLH 21881 b

1 determination of income and distributive share of income under
2 Sections 702 and 704 and subchapter S of the Internal Revenue
3 Code.
4     For purposes of this subsection, "qualifying expenditures"
5 means the qualifying expenditures as defined for the federal
6 credit for increasing research activities which would be
7 allowable under Section 41 of the Internal Revenue Code and
8 which are conducted in this State, "qualifying expenditures for
9 increasing research activities in this State" means the excess
10 of qualifying expenditures for the taxable year in which
11 incurred over qualifying expenditures for the base period,
12 "qualifying expenditures for the base period" means the average
13 of the qualifying expenditures for each year in the base
14 period, and "base period" means the 3 taxable years immediately
15 preceding the taxable year for which the determination is being
16 made.
17     Any credit in excess of the tax liability for the taxable
18 year may be carried forward. A taxpayer may elect to have the
19 unused credit shown on its final completed return carried over
20 as a credit against the tax liability for the following 5
21 taxable years or until it has been fully used, whichever occurs
22 first; provided that no credit earned in a tax year ending
23 prior to December 31, 2003 may be carried forward to any year
24 ending on or after December 31, 2003.
25     If an unused credit is carried forward to a given year from
26 2 or more earlier years, that credit arising in the earliest

 

 

SB2036 - 36 - LRB096 11414 HLH 21881 b

1 year will be applied first against the tax liability for the
2 given year. If a tax liability for the given year still
3 remains, the credit from the next earliest year will then be
4 applied, and so on, until all credits have been used or no tax
5 liability for the given year remains. Any remaining unused
6 credit or credits then will be carried forward to the next
7 following year in which a tax liability is incurred, except
8 that no credit can be carried forward to a year which is more
9 than 5 years after the year in which the expense for which the
10 credit is given was incurred.
11     No inference shall be drawn from this amendatory Act of the
12 91st General Assembly in construing this Section for taxable
13 years beginning before January 1, 1999.
14     (l) Environmental Remediation Tax Credit.
15         (i) For tax years ending after December 31, 1997 and on
16     or before December 31, 2001, a taxpayer shall be allowed a
17     credit against the tax imposed by subsections (a) and (b)
18     of this Section for certain amounts paid for unreimbursed
19     eligible remediation costs, as specified in this
20     subsection. For purposes of this Section, "unreimbursed
21     eligible remediation costs" means costs approved by the
22     Illinois Environmental Protection Agency ("Agency") under
23     Section 58.14 of the Environmental Protection Act that were
24     paid in performing environmental remediation at a site for
25     which a No Further Remediation Letter was issued by the
26     Agency and recorded under Section 58.10 of the

 

 

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1     Environmental Protection Act. The credit must be claimed
2     for the taxable year in which Agency approval of the
3     eligible remediation costs is granted. The credit is not
4     available to any taxpayer if the taxpayer or any related
5     party caused or contributed to, in any material respect, a
6     release of regulated substances on, in, or under the site
7     that was identified and addressed by the remedial action
8     pursuant to the Site Remediation Program of the
9     Environmental Protection Act. After the Pollution Control
10     Board rules are adopted pursuant to the Illinois
11     Administrative Procedure Act for the administration and
12     enforcement of Section 58.9 of the Environmental
13     Protection Act, determinations as to credit availability
14     for purposes of this Section shall be made consistent with
15     those rules. For purposes of this Section, "taxpayer"
16     includes a person whose tax attributes the taxpayer has
17     succeeded to under Section 381 of the Internal Revenue Code
18     and "related party" includes the persons disallowed a
19     deduction for losses by paragraphs (b), (c), and (f)(1) of
20     Section 267 of the Internal Revenue Code by virtue of being
21     a related taxpayer, as well as any of its partners. The
22     credit allowed against the tax imposed by subsections (a)
23     and (b) shall be equal to 25% of the unreimbursed eligible
24     remediation costs in excess of $100,000 per site, except
25     that the $100,000 threshold shall not apply to any site
26     contained in an enterprise zone as determined by the

 

 

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1     Department of Commerce and Community Affairs (now
2     Department of Commerce and Economic Opportunity). The
3     total credit allowed shall not exceed $40,000 per year with
4     a maximum total of $150,000 per site. For partners and
5     shareholders of subchapter S corporations, there shall be
6     allowed a credit under this subsection to be determined in
7     accordance with the determination of income and
8     distributive share of income under Sections 702 and 704 and
9     subchapter S of the Internal Revenue Code.
10         (ii) A credit allowed under this subsection that is
11     unused in the year the credit is earned may be carried
12     forward to each of the 5 taxable years following the year
13     for which the credit is first earned until it is used. The
14     term "unused credit" does not include any amounts of
15     unreimbursed eligible remediation costs in excess of the
16     maximum credit per site authorized under paragraph (i).
17     This credit shall be applied first to the earliest year for
18     which there is a liability. If there is a credit under this
19     subsection from more than one tax year that is available to
20     offset a liability, the earliest credit arising under this
21     subsection shall be applied first. A credit allowed under
22     this subsection may be sold to a buyer as part of a sale of
23     all or part of the remediation site for which the credit
24     was granted. The purchaser of a remediation site and the
25     tax credit shall succeed to the unused credit and remaining
26     carry-forward period of the seller. To perfect the

 

 

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1     transfer, the assignor shall record the transfer in the
2     chain of title for the site and provide written notice to
3     the Director of the Illinois Department of Revenue of the
4     assignor's intent to sell the remediation site and the
5     amount of the tax credit to be transferred as a portion of
6     the sale. In no event may a credit be transferred to any
7     taxpayer if the taxpayer or a related party would not be
8     eligible under the provisions of subsection (i).
9         (iii) For purposes of this Section, the term "site"
10     shall have the same meaning as under Section 58.2 of the
11     Environmental Protection Act.
12     (m) Education expense credit. Beginning with tax years
13 ending after December 31, 1999, a taxpayer who is the custodian
14 of one or more qualifying pupils shall be allowed a credit
15 against the tax imposed by subsections (a) and (b) of this
16 Section for qualified education expenses incurred on behalf of
17 the qualifying pupils. The credit shall be equal to 25% of
18 qualified education expenses, but in no event may the total
19 credit under this subsection claimed by a family that is the
20 custodian of qualifying pupils exceed $500. In no event shall a
21 credit under this subsection reduce the taxpayer's liability
22 under this Act to less than zero. This subsection is exempt
23 from the provisions of Section 250 of this Act.
24     For purposes of this subsection:
25     "Qualifying pupils" means individuals who (i) are
26 residents of the State of Illinois, (ii) are under the age of

 

 

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1 21 at the close of the school year for which a credit is
2 sought, and (iii) during the school year for which a credit is
3 sought were full-time pupils enrolled in a kindergarten through
4 twelfth grade education program at any school, as defined in
5 this subsection.
6     "Qualified education expense" means the amount incurred on
7 behalf of a qualifying pupil in excess of $250 for tuition,
8 book fees, and lab fees at the school in which the pupil is
9 enrolled during the regular school year.
10     "School" means any public or nonpublic elementary or
11 secondary school in Illinois that is in compliance with Title
12 VI of the Civil Rights Act of 1964 and attendance at which
13 satisfies the requirements of Section 26-1 of the School Code,
14 except that nothing shall be construed to require a child to
15 attend any particular public or nonpublic school to qualify for
16 the credit under this Section.
17     "Custodian" means, with respect to qualifying pupils, an
18 Illinois resident who is a parent, the parents, a legal
19 guardian, or the legal guardians of the qualifying pupils.
20     (n) River Edge Redevelopment Zone site remediation tax
21 credit.
22         (i) For tax years ending on or after December 31, 2006,
23     a taxpayer shall be allowed a credit against the tax
24     imposed by subsections (a) and (b) of this Section for
25     certain amounts paid for unreimbursed eligible remediation
26     costs, as specified in this subsection. For purposes of

 

 

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1     this Section, "unreimbursed eligible remediation costs"
2     means costs approved by the Illinois Environmental
3     Protection Agency ("Agency") under Section 58.14a of the
4     Environmental Protection Act that were paid in performing
5     environmental remediation at a site within a River Edge
6     Redevelopment Zone for which a No Further Remediation
7     Letter was issued by the Agency and recorded under Section
8     58.10 of the Environmental Protection Act. The credit must
9     be claimed for the taxable year in which Agency approval of
10     the eligible remediation costs is granted. The credit is
11     not available to any taxpayer if the taxpayer or any
12     related party caused or contributed to, in any material
13     respect, a release of regulated substances on, in, or under
14     the site that was identified and addressed by the remedial
15     action pursuant to the Site Remediation Program of the
16     Environmental Protection Act. Determinations as to credit
17     availability for purposes of this Section shall be made
18     consistent with rules adopted by the Pollution Control
19     Board pursuant to the Illinois Administrative Procedure
20     Act for the administration and enforcement of Section 58.9
21     of the Environmental Protection Act. For purposes of this
22     Section, "taxpayer" includes a person whose tax attributes
23     the taxpayer has succeeded to under Section 381 of the
24     Internal Revenue Code and "related party" includes the
25     persons disallowed a deduction for losses by paragraphs
26     (b), (c), and (f)(1) of Section 267 of the Internal Revenue

 

 

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1     Code by virtue of being a related taxpayer, as well as any
2     of its partners. The credit allowed against the tax imposed
3     by subsections (a) and (b) shall be equal to 25% of the
4     unreimbursed eligible remediation costs in excess of
5     $100,000 per site.
6         (ii) A credit allowed under this subsection that is
7     unused in the year the credit is earned may be carried
8     forward to each of the 5 taxable years following the year
9     for which the credit is first earned until it is used. This
10     credit shall be applied first to the earliest year for
11     which there is a liability. If there is a credit under this
12     subsection from more than one tax year that is available to
13     offset a liability, the earliest credit arising under this
14     subsection shall be applied first. A credit allowed under
15     this subsection may be sold to a buyer as part of a sale of
16     all or part of the remediation site for which the credit
17     was granted. The purchaser of a remediation site and the
18     tax credit shall succeed to the unused credit and remaining
19     carry-forward period of the seller. To perfect the
20     transfer, the assignor shall record the transfer in the
21     chain of title for the site and provide written notice to
22     the Director of the Illinois Department of Revenue of the
23     assignor's intent to sell the remediation site and the
24     amount of the tax credit to be transferred as a portion of
25     the sale. In no event may a credit be transferred to any
26     taxpayer if the taxpayer or a related party would not be

 

 

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1     eligible under the provisions of subsection (i).
2         (iii) For purposes of this Section, the term "site"
3     shall have the same meaning as under Section 58.2 of the
4     Environmental Protection Act.
5         (iv) This subsection is exempt from the provisions of
6     Section 250.
7 (Source: P.A. 94-1021, eff. 7-12-06; 95-454, eff. 8-27-07.)
 
8     (35 ILCS 5/202.5 new)
9     Sec. 202.5. Net income attributable to the period prior to
10 January 1, 2010 and net income attributable to the period after
11 December 31, 2009.
12     (a) In general. With respect to the taxable year of a
13 taxpayer beginning prior to January 1, 2010 and ending after
14 December 31, 2009, net income for the period after December 31,
15 2009 is that amount that bears the same ratio to the taxpayer's
16 net income for the entire taxable year as the number of days in
17 that year after December 31, 2009 bears to the total number of
18 days in that year, and the net income for the period prior to
19 January 1, 2010 is that amount that bears the same ratio to the
20 taxpayer's net income for the entire taxable year as the number
21 of days in that year prior to January 1, 2010 bears to the
22 total number of days in that year.
23     (b) Election to attribute income and deduction items
24 specifically to the respective portions of a taxable year prior
25 to January 1, 2010 and after December 31, 2009. In the case of

 

 

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1 a taxpayer with a taxable year beginning prior to January 1,
2 2010 and ending after December 31, 2009, the taxpayer may
3 elect, instead of the procedure established in subsection (a)
4 of this Section, to determine net income on a specific
5 accounting basis for the 2 portions of his or her taxable year:
6         (i) from the beginning of the taxable year through
7     December 31, 2009; and
8         (ii) from January 1, 2010 through the end of the
9     taxable year.
10     If the taxpayer elects specific accounting under this
11 subsection, there shall be taken into account in computing base
12 income for each of the 2 portions of the taxable year only
13 those items earned, received, paid, incurred or accrued in each
14 such period. The standard exemption provided by Section 204
15 must be divided between the respective periods in amounts that
16 bear the same ratio to the total exemption allowable under
17 Section 204 (determined without regard to this Section) as the
18 total number of days in each such period bears to the total
19 number of days in the taxable year. The election provided by
20 this subsection must be made in form and manner that the
21 Department requires by rule, but must be made no later than the
22 due date (including any extensions thereof) for the filing of
23 the return for the taxable year, and is irrevocable.
 
24     (35 ILCS 5/901)  (from Ch. 120, par. 9-901)
25     Sec. 901. Collection Authority.

 

 

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1     (a) In general.
2     The Department shall collect the taxes imposed by this Act.
3 The Department shall collect certified past due child support
4 amounts under Section 2505-650 of the Department of Revenue Law
5 (20 ILCS 2505/2505-650). Except as provided in subsections (c)
6 and (e) of this Section, money collected pursuant to
7 subsections (a) and (b) of Section 201 of this Act shall be
8 paid into the General Revenue Fund in the State treasury; money
9 collected pursuant to subsections (c) and (d) of Section 201 of
10 this Act shall be paid into the Personal Property Tax
11 Replacement Fund, a special fund in the State Treasury; and
12 money collected under Section 2505-650 of the Department of
13 Revenue Law (20 ILCS 2505/2505-650) shall be paid into the
14 Child Support Enforcement Trust Fund, a special fund outside
15 the State Treasury, or to the State Disbursement Unit
16 established under Section 10-26 of the Illinois Public Aid
17 Code, as directed by the Department of Healthcare and Family
18 Services.
19     (b) Local Government Governmental Distributive Fund.
20     Beginning August 1, 1969, and continuing through June 30,
21 1994, the Treasurer shall transfer each month from the General
22 Revenue Fund to a special fund in the State treasury, to be
23 known as the "Local Government Distributive Fund", an amount
24 equal to 1/12 of the net revenue realized from the tax imposed
25 by subsections (a) and (b) of Section 201 of this Act during
26 the preceding month. Beginning July 1, 1994, and continuing

 

 

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1 through June 30, 1995, the Treasurer shall transfer each month
2 from the General Revenue Fund to the Local Government
3 Distributive Fund an amount equal to 1/11 of the net revenue
4 realized from the tax imposed by subsections (a) and (b) of
5 Section 201 of this Act during the preceding month. Beginning
6 July 1, 1995, the Treasurer shall transfer each month from the
7 General Revenue Fund to the Local Government Distributive Fund
8 an amount equal to the net of (i) 1/10 of the net revenue
9 realized from the tax imposed by subsections (a) and (b) of
10 Section 201 of the Illinois Income Tax Act during the preceding
11 month, except that the net revenue attributable to the increase
12 in the income tax imposed by subsections (a) and (b) of Section
13 201 of this Act in accordance with this amendatory Act of the
14 96th General Assembly shall not be used to calculate the amount
15 transferred to the Local Governmental Distributive Fund (ii)
16 minus, beginning July 1, 2003 and ending June 30, 2004,
17 $6,666,666, and beginning July 1, 2004, zero. Net revenue
18 realized for a month shall be defined as the revenue from the
19 tax imposed by subsections (a) and (b) of Section 201 of this
20 Act which is deposited in the General Revenue Fund, the
21 Educational Assistance Fund and the Income Tax Surcharge Local
22 Government Distributive Fund during the month minus the amount
23 paid out of the General Revenue Fund in State warrants during
24 that same month as refunds to taxpayers for overpayment of
25 liability under the tax imposed by subsections (a) and (b) of
26 Section 201 of this Act.

 

 

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1     (c) Deposits Into Income Tax Refund Fund.
2         (1) Beginning on January 1, 1989 and thereafter, the
3     Department shall deposit a percentage of the amounts
4     collected pursuant to subsections (a) and (b)(1), (2), and
5     (3), of Section 201 of this Act into a fund in the State
6     treasury known as the Income Tax Refund Fund. The
7     Department shall deposit 6% of such amounts during the
8     period beginning January 1, 1989 and ending on June 30,
9     1989. Beginning with State fiscal year 1990 and for each
10     fiscal year thereafter, the percentage deposited into the
11     Income Tax Refund Fund during a fiscal year shall be the
12     Annual Percentage. For fiscal years 1999 through 2001, the
13     Annual Percentage shall be 7.1%. For fiscal year 2003, the
14     Annual Percentage shall be 8%. For fiscal year 2004, the
15     Annual Percentage shall be 11.7%. Upon the effective date
16     of this amendatory Act of the 93rd General Assembly, the
17     Annual Percentage shall be 10% for fiscal year 2005. For
18     fiscal year 2006, the Annual Percentage shall be 9.75%. For
19     fiscal year 2007, the Annual Percentage shall be 9.75%. For
20     fiscal year 2008, the Annual Percentage shall be 7.75%. For
21     fiscal year 2009, the Annual Percentage shall be 9.75%. For
22     all other fiscal years, the Annual Percentage shall be
23     calculated as a fraction, the numerator of which shall be
24     the amount of refunds approved for payment by the
25     Department during the preceding fiscal year as a result of
26     overpayment of tax liability under subsections (a) and

 

 

SB2036 - 48 - LRB096 11414 HLH 21881 b

1     (b)(1), (2), and (3) of Section 201 of this Act plus the
2     amount of such refunds remaining approved but unpaid at the
3     end of the preceding fiscal year, minus the amounts
4     transferred into the Income Tax Refund Fund from the
5     Tobacco Settlement Recovery Fund, and the denominator of
6     which shall be the amounts which will be collected pursuant
7     to subsections (a) and (b)(1), (2), and (3) of Section 201
8     of this Act during the preceding fiscal year; except that
9     in State fiscal year 2002, the Annual Percentage shall in
10     no event exceed 7.6%. The Director of Revenue shall certify
11     the Annual Percentage to the Comptroller on the last
12     business day of the fiscal year immediately preceding the
13     fiscal year for which it is to be effective.
14         (2) Beginning on January 1, 1989 and thereafter, the
15     Department shall deposit a percentage of the amounts
16     collected pursuant to subsections (a) and (b)(6), (7), and
17     (8), (c) and (d) of Section 201 of this Act into a fund in
18     the State treasury known as the Income Tax Refund Fund. The
19     Department shall deposit 18% of such amounts during the
20     period beginning January 1, 1989 and ending on June 30,
21     1989. Beginning with State fiscal year 1990 and for each
22     fiscal year thereafter, the percentage deposited into the
23     Income Tax Refund Fund during a fiscal year shall be the
24     Annual Percentage. For fiscal years 1999, 2000, and 2001,
25     the Annual Percentage shall be 19%. For fiscal year 2003,
26     the Annual Percentage shall be 27%. For fiscal year 2004,

 

 

SB2036 - 49 - LRB096 11414 HLH 21881 b

1     the Annual Percentage shall be 32%. Upon the effective date
2     of this amendatory Act of the 93rd General Assembly, the
3     Annual Percentage shall be 24% for fiscal year 2005. For
4     fiscal year 2006, the Annual Percentage shall be 20%. For
5     fiscal year 2007, the Annual Percentage shall be 17.5%. For
6     fiscal year 2008, the Annual Percentage shall be 15.5%. For
7     fiscal year 2009, the Annual Percentage shall be 17.5%. For
8     all other fiscal years, the Annual Percentage shall be
9     calculated as a fraction, the numerator of which shall be
10     the amount of refunds approved for payment by the
11     Department during the preceding fiscal year as a result of
12     overpayment of tax liability under subsections (a) and
13     (b)(6), (7), and (8), (c) and (d) of Section 201 of this
14     Act plus the amount of such refunds remaining approved but
15     unpaid at the end of the preceding fiscal year, and the
16     denominator of which shall be the amounts which will be
17     collected pursuant to subsections (a) and (b)(6), (7), and
18     (8), (c) and (d) of Section 201 of this Act during the
19     preceding fiscal year; except that in State fiscal year
20     2002, the Annual Percentage shall in no event exceed 23%.
21     The Director of Revenue shall certify the Annual Percentage
22     to the Comptroller on the last business day of the fiscal
23     year immediately preceding the fiscal year for which it is
24     to be effective.
25         (3) The Comptroller shall order transferred and the
26     Treasurer shall transfer from the Tobacco Settlement

 

 

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1     Recovery Fund to the Income Tax Refund Fund (i) $35,000,000
2     in January, 2001, (ii) $35,000,000 in January, 2002, and
3     (iii) $35,000,000 in January, 2003.
4     (d) Expenditures from Income Tax Refund Fund.
5         (1) Beginning January 1, 1989, money in the Income Tax
6     Refund Fund shall be expended exclusively for the purpose
7     of paying refunds resulting from overpayment of tax
8     liability under Section 201 of this Act, for paying rebates
9     under Section 208.1 in the event that the amounts in the
10     Homeowners' Tax Relief Fund are insufficient for that
11     purpose, and for making transfers pursuant to this
12     subsection (d).
13         (2) The Director shall order payment of refunds
14     resulting from overpayment of tax liability under Section
15     201 of this Act from the Income Tax Refund Fund only to the
16     extent that amounts collected pursuant to Section 201 of
17     this Act and transfers pursuant to this subsection (d) and
18     item (3) of subsection (c) have been deposited and retained
19     in the Fund.
20         (3) As soon as possible after the end of each fiscal
21     year, the Director shall order transferred and the State
22     Treasurer and State Comptroller shall transfer from the
23     Income Tax Refund Fund to the Personal Property Tax
24     Replacement Fund an amount, certified by the Director to
25     the Comptroller, equal to the excess of the amount
26     collected pursuant to subsections (c) and (d) of Section

 

 

SB2036 - 51 - LRB096 11414 HLH 21881 b

1     201 of this Act deposited into the Income Tax Refund Fund
2     during the fiscal year over the amount of refunds resulting
3     from overpayment of tax liability under subsections (c) and
4     (d) of Section 201 of this Act paid from the Income Tax
5     Refund Fund during the fiscal year.
6         (4) As soon as possible after the end of each fiscal
7     year, the Director shall order transferred and the State
8     Treasurer and State Comptroller shall transfer from the
9     Personal Property Tax Replacement Fund to the Income Tax
10     Refund Fund an amount, certified by the Director to the
11     Comptroller, equal to the excess of the amount of refunds
12     resulting from overpayment of tax liability under
13     subsections (c) and (d) of Section 201 of this Act paid
14     from the Income Tax Refund Fund during the fiscal year over
15     the amount collected pursuant to subsections (c) and (d) of
16     Section 201 of this Act deposited into the Income Tax
17     Refund Fund during the fiscal year.
18         (4.5) As soon as possible after the end of fiscal year
19     1999 and of each fiscal year thereafter, the Director shall
20     order transferred and the State Treasurer and State
21     Comptroller shall transfer from the Income Tax Refund Fund
22     to the General Revenue Fund any surplus remaining in the
23     Income Tax Refund Fund as of the end of such fiscal year;
24     excluding for fiscal years 2000, 2001, and 2002 amounts
25     attributable to transfers under item (3) of subsection (c)
26     less refunds resulting from the earned income tax credit.

 

 

SB2036 - 52 - LRB096 11414 HLH 21881 b

1         (5) This Act shall constitute an irrevocable and
2     continuing appropriation from the Income Tax Refund Fund
3     for the purpose of paying refunds upon the order of the
4     Director in accordance with the provisions of this Section.
5     (e) Deposits into the Education Assistance Fund and the
6 Income Tax Surcharge Local Government Distributive Fund.
7     On July 1, 1991, and thereafter, of the amounts collected
8 pursuant to subsections (a) and (b) of Section 201 of this Act,
9 minus deposits into the Income Tax Refund Fund, the Department
10 shall deposit 7.3% into the Education Assistance Fund in the
11 State Treasury. Beginning July 1, 1991, and continuing through
12 January 31, 1993, of the amounts collected pursuant to
13 subsections (a) and (b) of Section 201 of the Illinois Income
14 Tax Act, minus deposits into the Income Tax Refund Fund, the
15 Department shall deposit 3.0% into the Income Tax Surcharge
16 Local Government Distributive Fund in the State Treasury.
17 Beginning February 1, 1993 and continuing through June 30,
18 1993, of the amounts collected pursuant to subsections (a) and
19 (b) of Section 201 of the Illinois Income Tax Act, minus
20 deposits into the Income Tax Refund Fund, the Department shall
21 deposit 4.4% into the Income Tax Surcharge Local Government
22 Distributive Fund in the State Treasury. Beginning July 1,
23 1993, and continuing through June 30, 1994, of the amounts
24 collected under subsections (a) and (b) of Section 201 of this
25 Act, minus deposits into the Income Tax Refund Fund, the
26 Department shall deposit 1.475% into the Income Tax Surcharge

 

 

SB2036 - 53 - LRB096 11414 HLH 21881 b

1 Local Government Distributive Fund in the State Treasury.
2     (f) Deposits into the State Capital Projects Fund. On
3 January 1, 2010 and thereafter, of the amounts collected
4 pursuant to subsections (a) and (b) of Section 201 of this Act,
5 minus deposits into the Income Tax Refund Fund, the Department
6 shall deposit into the State Capital Projects Fund in the State
7 treasury 100% of the amount attributable to the increase in the
8 amounts collected pursuant to subsections (a) and (b) of
9 Section 201 of this Act under this amendatory Act of the 96th
10 General Assembly.
11 (Source: P.A. 94-91, eff. 7-1-05; 94-839, eff. 6-6-06; 95-707,
12 eff. 1-11-08; 95-744, eff. 7-18-08; revised 10-23-08.)
 
13     Section 15. The Illinois Vehicle Code is amended by
14 changing Sections 15-111, and 15-112 as follows:
 
15     (625 ILCS 5/15-111)  (from Ch. 95 1/2, par. 15-111)
16     Sec. 15-111. Wheel and axle loads and gross weights.
17     (a) On non-designated highways, no vehicle or combination
18 of vehicles equipped with pneumatic tires may be operated,
19 unladen or with load, when the total weight transmitted to the
20 road surface exceeds 20,000 18,000 pounds on a single axle or
21 32,000 pounds on a tandem axle with no axle within the tandem
22 exceeding 20,000 18,000 pounds except:
23         (1) when a different limit is established and posted in
24     accordance with Section 15-316 of this Code;

 

 

SB2036 - 54 - LRB096 11414 HLH 21881 b

1         (2) vehicles for which the Department of
2     Transportation and local authorities issue overweight
3     permits under authority of Section 15-301 of this Code;
4         (3) tow trucks subject to the conditions provided in
5     subsection (d) may not exceed 24,000 pounds on a single
6     rear axle or 44,000 pounds on a tandem rear axle;
7         (4) any single axle of a 2-axle truck weighing 36,000
8     pounds or less and not a part of a combination of vehicles,
9     shall not exceed 20,000 pounds;
10         (5) any single axle of a 2-axle truck equipped with a
11     personnel lift or digger derrick, weighing 36,000 pounds or
12     less, owned and operated by a public utility, shall not
13     exceed 20,000 pounds;
14         (6) any single axle of a 2-axle truck specially
15     equipped with a front loading compactor used exclusively
16     for garbage, refuse, or recycling may not exceed 20,000
17     pounds per axle, provided that the gross weight of the
18     vehicle does not exceed 40,000 pounds;
19         (7) a truck, not in combination and specially equipped
20     with a selfcompactor or an industrial roll-off hoist and
21     roll-off container, used exclusively for garbage or refuse
22     operations may, when laden, transmit upon the road surface
23     the following maximum weights: 22,000 pounds on a single
24     axle; 40,000 pounds on a tandem axle;
25         (8) a truck, not in combination and used exclusively
26     for the collection of rendering materials, may, when laden,

 

 

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1     transmit upon the road surface the following maximum
2     weights: 22,000 pounds on a single axle; 40,000 pounds on a
3     tandem axle;
4         (9) tandem axles on a 3-axle truck registered as a
5     Special Hauling Vehicle, manufactured prior to or in the
6     model year of 2014 and first registered in Illinois prior
7     to January 1, 2015, with a distance greater than 72 inches
8     but not more than 96 inches between any series of 2 axles,
9     is allowed a combined weight on the series not to exceed
10     36,000 pounds and neither axle of the series may exceed
11     18,000 pounds. Any vehicle of this type manufactured after
12     the model year of 2014 or first registered in Illinois
13     after December 31, 2014 may not exceed a combined weight of
14     34,000 32,000 pounds through the series of 2 axles and
15     neither axle of the series may exceed 20,000 18,000 pounds;
16         (10) a 4-axle truck mixer registered as a Special
17     Hauling Vehicle, used exclusively for the mixing and
18     transportation of concrete in the plastic state and
19     manufactured prior to or in the model year of 2014 and
20     first registered in Illinois prior to January 1, 2015, is
21     allowed the following maximum weights: 20,000 pounds on any
22     single axle; 36,000 pounds on any series of 2 axles greater
23     than 72 inches but not more than 96 inches; and 34,000
24     pounds on any series of 2 axles greater than 40 inches but
25     not more than 72 inches;
26         (11) 4-axle vehicles or a 5 or more axle combination of

 

 

SB2036 - 56 - LRB096 11414 HLH 21881 b

1     vehicles: The weight transmitted upon the road surface
2     through any series of 3 axles whose centers are more than
3     96 inches apart, measured between extreme axles in the
4     series, may not exceed those allowed in the table contained
5     in subsection (f) of this Section. No axle or tandem axle
6     of the series may exceed the maximum weight permitted under
7     this Section for a single or tandem axle.
8     No vehicle or combination of vehicles equipped with other
9 than pneumatic tires may be operated, unladen or with load,
10 upon the highways of this State when the gross weight on the
11 road surface through any wheel exceeds 800 pounds per inch
12 width of tire tread or when the gross weight on the road
13 surface through any axle exceeds 16,000 pounds.
14     (b) On non-designated highways, the gross weight of
15 vehicles and combination of vehicles including the weight of
16 the vehicle or combination and its maximum load shall be
17 subject to the foregoing limitations and further shall not
18 exceed the following gross weights dependent upon the number of
19 axles and distance between extreme axles of the vehicle or
20 combination measured longitudinally to the nearest foot.
 
21 VEHICLES HAVING 2 AXLES ................ 40,000 36,000 pounds
 
22
VEHICLES OR COMBINATIONS
23
HAVING 3 AXLES
 
24With TandemWith or

 

 

 

SB2036 - 57 - LRB096 11414 HLH 21881 b

1  AxlesWithout
2Tandem Axles
3MinimumMinimum
4distance toMaximumdistance toMaximum
5nearest footGrossnearest footGross
6betweenWeightbetweenWeight
7extreme axles(pounds)extreme axles(pounds)
810 feet41,00016 feet46,000
91142,0001747,000
101243,0001847,500
111344,0001948,000
121444,5002049,000
131545,00021 feet or more50,000
14VEHICLES OR COMBINATIONS HAVING 4 AXLES
15MinimumMinimum
16distance toMaximumdistance toMaximum
17nearest footGrossnearest footGross
18betweenWeightbetweenWeight
19extreme axles(pounds)extreme axles(pounds)
2015 feet50,00026 feet57,500
211650,5002758,000
221751,5002858,500
231852,0002959,500
241952,5003060,000
252053,5003160,500

 
 

 

 

SB2036 - 58 - LRB096 11414 HLH 21881 b

12154,0003261,500
22254,5003362,000
32355,5003462,500
42456,0003563,500
52556,50036 feet or more64,000
6    A vehicle not in a combination having more than 4 axles may
7not exceed the weight in the table in this subsection (b) for 4
8axles measured between the extreme axles of the vehicle.
9COMBINATIONS HAVING 5 OR MORE AXLES
10Minimum distance toMaximum
11nearest foot betweenGross Weight
12extreme axles(pounds)
1342 feet or less72,000
144373,000
1544 feet or more73,280
16 VEHICLES OPERATING ON CRAWLER TYPE TRACKS ..... 40,000 pounds
 
17
TRUCKS EQUIPPED WITH SELFCOMPACTORS
18
OR ROLL-OFF HOISTS AND ROLL-OFF CONTAINERS FOR GARBAGE,
19
REFUSE, OR RECYCLING HAULS ONLY AND TRUCKS USED FOR
20
THE COLLECTION OF RENDERING MATERIALS
21
On Highway Not Part of National System
22
of Interstate and Defense Highways
23 with 2 axles                                   36,000 pounds

 

 

SB2036 - 59 - LRB096 11414 HLH 21881 b

1 with 3 axles                                   54,000 pounds
 
2
TWO AXLE TRUCKS EQUIPPED WITH
3
A FRONT LOADING COMPACTOR USED EXCLUSIVELY
4
FOR THE COLLECTION OF GARBAGE, REFUSE, OR RECYCLING
5 with 2 axles                                   40,000 pounds
 
6     A 4-axle truck mixer registered as a Special Hauling
7 Vehicle, used exclusively for mixing and transportation of
8 concrete in the plastic state, manufactured before or in the
9 model year of 2014, and first registered in Illinois before
10 January 1, 2015, is allowed a maximum gross weight listed in
11 the table of subsection (f) of this Section for 4 axles. This
12 vehicle, while loaded with concrete in the plastic state, is
13 not subject to the series of 3 axles requirement provided for
14 in subdivision (a)(11) of this Section, but no axle or tandem
15 axle of the series may exceed the maximum weight permitted
16 under subdivision (a)(10) of this Section.
17     (b-1) As used in this Section, a "recycling haul" or
18 "recycling operation" means the hauling of segregated,
19 non-hazardous, non-special, homogeneous non-putrescible
20 materials, such as paper, glass, cans, or plastic, for
21 subsequent use in the secondary materials market.
22     (c) Cities having a population of more than 50,000 may
23 permit by ordinance axle loads on 2 axle motor vehicles 33 1/2%
24 above those provided for herein, but the increase shall not

 

 

SB2036 - 60 - LRB096 11414 HLH 21881 b

1 become effective until the city has officially notified the
2 Department of the passage of the ordinance and shall not apply
3 to those vehicles when outside of the limits of the city, nor
4 shall the gross weight of any 2 axle motor vehicle operating
5 over any street of the city exceed 40,000 pounds.
6     (d) Weight limitations shall not apply to vehicles
7 (including loads) operated by a public utility when
8 transporting equipment required for emergency repair of public
9 utility facilities or properties or water wells.
10     A combination of vehicles, including a tow truck and a
11 disabled vehicle or disabled combination of vehicles, that
12 exceeds the weight restriction imposed by this Code, may be
13 operated on a public highway in this State provided that
14 neither the disabled vehicle nor any vehicle being towed nor
15 the tow truck itself shall exceed the weight limitations
16 permitted under this Chapter. During the towing operation,
17 neither the tow truck nor the vehicle combination shall exceed
18 24,000 pounds on a single rear axle and 44,000 pounds on a
19 tandem rear axle, provided the towing vehicle:
20         (1) is specifically designed as a tow truck having a
21     gross vehicle weight rating of at least 18,000 pounds and
22     is equipped with air brakes, provided that air brakes are
23     required only if the towing vehicle is towing a vehicle,
24     semitrailer, or tractor-trailer combination that is
25     equipped with air brakes;
26         (2) is equipped with flashing, rotating, or

 

 

SB2036 - 61 - LRB096 11414 HLH 21881 b

1     oscillating amber lights, visible for at least 500 feet in
2     all directions;
3         (3) is capable of utilizing the lighting and braking
4     systems of the disabled vehicle or combination of vehicles;
5     and
6         (4) does not engage in a tow exceeding 20 miles from
7     the initial point of wreck or disablement. Any additional
8     movement of the vehicles may occur only upon issuance of
9     authorization for that movement under the provisions of
10     Sections 15-301 through 15-319 of this Code. The towing
11     vehicle, however, may tow any disabled vehicle from the
12     initial point of wreck or disablement to a point where
13     repairs are actually to occur. This movement shall be valid
14     only on State routes. The tower must abide by posted bridge
15     weight limits.
16     Gross weight limits shall not apply to the combination of
17 the tow truck and vehicles being towed. The tow truck license
18 plate must cover the operating empty weight of the tow truck
19 only. The weight of each vehicle being towed shall be covered
20 by a valid license plate issued to the owner or operator of the
21 vehicle being towed and displayed on that vehicle. If no valid
22 plate issued to the owner or operator of that vehicle is
23 displayed on that vehicle, or the plate displayed on that
24 vehicle does not cover the weight of the vehicle, the weight of
25 the vehicle shall be covered by the third tow truck plate
26 issued to the owner or operator of the tow truck and

 

 

SB2036 - 62 - LRB096 11414 HLH 21881 b

1 temporarily affixed to the vehicle being towed. If a roll-back
2 carrier is registered and being used as a tow truck, however,
3 the license plate or plates for the tow truck must cover the
4 gross vehicle weight, including any load carried on the bed of
5 the roll-back carrier.
6     The Department may by rule or regulation prescribe
7 additional requirements. However, nothing in this Code shall
8 prohibit a tow truck under instructions of a police officer
9 from legally clearing a disabled vehicle, that may be in
10 violation of weight limitations of this Chapter, from the
11 roadway to the berm or shoulder of the highway. If in the
12 opinion of the police officer that location is unsafe, the
13 officer is authorized to have the disabled vehicle towed to the
14 nearest place of safety.
15     For the purpose of this subsection, gross vehicle weight
16 rating, or GVWR, shall mean the value specified by the
17 manufacturer as the loaded weight of the tow truck.
18     (e) No vehicle or combination of vehicles equipped with
19 pneumatic tires shall be operated, unladen or with load, upon
20 the highways of this State in violation of the provisions of
21 any permit issued under the provisions of Sections 15-301
22 through 15-319 of this Chapter.
23     (f) On designated Class I, II, or III highways and the
24 National System of Interstate and Defense Highways, no vehicle
25 or combination of vehicles with pneumatic tires may be
26 operated, unladen or with load, when the total weight on the

 

 

SB2036 - 63 - LRB096 11414 HLH 21881 b

1 road surface exceeds the following: 20,000 pounds on a single
2 axle; 34,000 pounds on a tandem axle with no axle within the
3 tandem exceeding 20,000 pounds; 80,000 pounds gross weight for
4 vehicle combinations of 5 or more axles; or a total weight on a
5 group of 2 or more consecutive axles in excess of that weight
6 produced by the application of the following formula: W = 500
7 times the sum of (LN divided by N-1) + 12N + 36, where "W"
8 equals overall total weight on any group of 2 or more
9 consecutive axles to the nearest 500 pounds, "L" equals the
10 distance measured to the nearest foot between extremes of any
11 group of 2 or more consecutive axles, and "N" equals the number
12 of axles in the group under consideration.
13     The above formula when expressed in tabular form results in
14 allowable loads as follows:
 
15 Distance measured
16 to the nearest
17 foot between the
18 extremes of any         Maximum weight in pounds
19 group of 2 or           of any group of
20 more consecutive        2 or more consecutive axles
21 axles
22feet2 axles3 axles4 axles5 axles6 axles
23434,000
24534,000
25634,000

 

 

SB2036 - 64 - LRB096 11414 HLH 21881 b

1734,000
2838,000*42,000
3939,00042,500
41040,00043,500
51144,000
61245,00050,000
71345,50050,500
81446,50051,500
91547,00052,000
101648,00052,50058,000
111748,50053,50058,500
121849,50054,00059,000
131950,00054,50060,000
142051,00055,50060,50066,000
152151,50056,00061,00066,500
162252,50056,50061,50067,000
172353,00057,50062,50068,000
182454,00058,00063,00068,500
192554,50058,50063,50069,000
202655,50059,50064,00069,500
212756,00060,00065,00070,000
222857,00060,50065,50071,000
232957,50061,50066,00071,500
243058,50062,00066,50072,000
253159,00062,50067,50072,500
263260,00063,50068,00073,000

 

 

SB2036 - 65 - LRB096 11414 HLH 21881 b

13364,00068,50074,000
23464,50069,00074,500
33565,50070,00075,000
43666,00070,50075,500
53766,50071,00076,000
63867,50072,00077,000
73968,00072,50077,500
84068,50073,00078,000
94169,50073,50078,500
104270,00074,00079,000
114370,50075,00080,000
124471,50075,500
134572,00076,000
144672,50076,500
154773,50077,500
164874,00078,000
174974,50078,500
185075,50079,000
195176,00080,000
205276,500
215377,500
225478,000
235578,500
245679,500
255780,000
26 *If the distance between 2 axles is 96 inches or less, the 2

 

 

SB2036 - 66 - LRB096 11414 HLH 21881 b

1 axles are tandem axles and the maximum total weight may not
2 exceed 34,000 pounds, notwithstanding the higher limit
3 resulting from the application of the formula.
4     Vehicles not in a combination having more than 4 axles may
5 not exceed the weight in the table in this subsection (f) for 4
6 axles measured between the extreme axles of the vehicle.
7     Vehicles in a combination having more than 6 axles may not
8 exceed the weight in the table in this subsection (f) for 6
9 axles measured between the extreme axles of the combination.
10     Local authorities, with respect to streets and highways
11 under their jurisdiction, without additional fees, may also by
12 ordinance or resolution allow the weight limitations of this
13 subsection, provided the maximum gross weight on any one axle
14 shall not exceed 20,000 pounds and the maximum total weight on
15 any tandem axle shall not exceed 34,000 pounds, on designated
16 highways when appropriate regulatory signs giving notice are
17 erected upon the street or highway or portion of any street or
18 highway affected by the ordinance or resolution.
19     The following are exceptions to the above formula:
20         (1) Two consecutive sets of tandem axles may carry a
21     total weight of 34,000 pounds each if the overall distance
22     between the first and last axles of the consecutive sets of
23     tandem axles is 36 feet or more.
24         (2) Vehicles for which a different limit is established
25     and posted in accordance with Section 15-316 of this Code.
26         (3) Vehicles for which the Department of

 

 

SB2036 - 67 - LRB096 11414 HLH 21881 b

1     Transportation and local authorities issue overweight
2     permits under authority of Section 15-301 of this Code.
3     These vehicles are not subject to the bridge formula.
4         (4) Tow trucks subject to the conditions provided in
5     subsection (d) may not exceed 24,000 pounds on a single
6     rear axle or 44,000 pounds on a tandem rear axle.
7         (5) A tandem axle on a 3-axle truck registered as a
8     Special Hauling Vehicle, manufactured prior to or in the
9     model year of 2014, and registered in Illinois prior to
10     January 1, 2015, with a distance between 2 axles in a
11     series greater than 72 inches but not more than 96 inches
12     may not exceed a total weight of 36,000 pounds and neither
13     axle of the series may exceed 18,000 pounds.
14         (6) A truck not in combination, equipped with a self
15     compactor or an industrial roll-off hoist and roll-off
16     container, used exclusively for garbage, refuse, or
17     recycling operations, may, when laden, transmit upon the
18     road surface, except when on part of the National System of
19     Interstate and Defense Highways, the following maximum
20     weights: 22,000 pounds on a single axle; 40,000 pounds on a
21     tandem axle; 36,000 pounds gross weight on a 2-axle
22     vehicle; 54,000 pounds gross weight on a 3-axle vehicle.
23     This vehicle is not subject to the bridge formula.
24         (7) Combinations of vehicles, registered as Special
25     Hauling Vehicles that include a semitrailer manufactured
26     prior to or in the model year of 2014, and registered in

 

 

SB2036 - 68 - LRB096 11414 HLH 21881 b

1     Illinois prior to January 1, 2015, having 5 axles with a
2     distance of 42 feet or less between extreme axles, may not
3     exceed the following maximum weights: 18,000 pounds on a
4     single axle; 32,000 pounds on a tandem axle; and 72,000
5     pounds gross weight. This combination of vehicles is not
6     subject to the bridge formula. For all those combinations
7     of vehicles that include a semitrailer manufactured after
8     the effective date of this amendatory Act of the 92nd
9     General Assembly, the overall distance between the first
10     and last axles of the 2 sets of tandems must be 18 feet 6
11     inches or more. Any combination of vehicles that has had
12     its cargo container replaced in its entirety after December
13     31, 2014 may not exceed the weights allowed by the bridge
14     formula.
15         (8) A 4-axle truck mixer registered as a Special
16     Hauling Vehicle, used exclusively for the mixing and
17     transportation of concrete in the plastic state,
18     manufactured before or in the model year of 2014, first
19     registered in Illinois before January 1, 2015, and not
20     operated on a highway that is part of the National System
21     of Interstate Highways, is allowed the following maximum
22     weights: 20,000 pounds on any single axle; 36,000 pounds on
23     a series of axles greater than 72 inches but not more than
24     96 inches; and 34,000 pounds on any series of 2 axles
25     greater than 40 inches but not more than 72 inches. The
26     gross weight of this vehicle may not exceed the weights

 

 

SB2036 - 69 - LRB096 11414 HLH 21881 b

1     allowed by the bridge formula for 4 axles. The bridge
2     formula does not apply to any series of 3 axles while the
3     vehicle is transporting concrete in the plastic state, but
4     no axle or tandem axle of the series may exceed the maximum
5     weight permitted under this subsection (f).
6     No vehicle or combination of vehicles equipped with other
7 than pneumatic tires may be operated, unladen or with load,
8 upon the highways of this State when the gross weight on the
9 road surface through any wheel exceeds 800 pounds per inch
10 width of tire tread or when the gross weight on the road
11 surface through any axle exceeds 16,000 pounds.
12     (f-1) A vehicle and load not exceeding 80,000 73,280 pounds
13 is allowed access as follows:
14         (1) From any State designated highway onto any county,
15     township, or municipal highway for a distance of 5 highway
16     miles for the purpose of loading and unloading, provided:
17             (A) The vehicle and load does not exceed 8 feet 6
18         inches in width and 65 feet overall length.
19             (B) There is no sign prohibiting that access.
20             (C) The route is not being used as a thoroughfare
21         between State designated highways.
22         (2) From any State designated highway onto any county
23     or township highway for a distance of 5 highway miles, or
24     any municipal highway for a distance of one highway mile
25     for the purpose of food, fuel, repairs, and rest, provided:
26             (A) The vehicle and load does not exceed 8 feet 6

 

 

SB2036 - 70 - LRB096 11414 HLH 21881 b

1         inches in width and 65 feet overall length.
2             (B) There is no sign prohibiting that access.
3             (C) The route is not being used as a thoroughfare
4         between State designated highways.
5     (f-2) A vehicle and load greater than 80,000 73,280 pounds
6 in weight but not exceeding 80,000 pounds is allowed access as
7 follows:
8         (1) From a Class I highway onto any street or highway
9     for a distance of one highway mile for the purpose of
10     loading, unloading, food, fuel, repairs, and rest,
11     provided there is no sign prohibiting that access.
12         (2) From a Class I, II, or III highway onto any State
13     highway or any local designated highway for a distance of 5
14     highway miles for the purpose of loading, unloading, food,
15     fuel, repairs, and rest.
16     Section 5-35 of the Illinois Administrative Procedure Act
17 relating to procedures for rulemaking shall not apply to the
18 designation of highways under this subsection.
19     (g) No person shall operate a vehicle or combination of
20 vehicles over a bridge or other elevated structure constituting
21 part of a highway with a gross weight that is greater than the
22 maximum weight permitted by the Department, when the structure
23 is sign posted as provided in this Section.
24     (h) The Department upon request from any local authority
25 shall, or upon its own initiative may, conduct an investigation
26 of any bridge or other elevated structure constituting a part

 

 

SB2036 - 71 - LRB096 11414 HLH 21881 b

1 of a highway, and if it finds that the structure cannot with
2 safety to itself withstand the weight of vehicles otherwise
3 permissible under this Code the Department shall determine and
4 declare the maximum weight of vehicles that the structures can
5 withstand, and shall cause or permit suitable signs stating
6 maximum weight to be erected and maintained before each end of
7 the structure. No person shall operate a vehicle or combination
8 of vehicles over any structure with a gross weight that is
9 greater than the posted maximum weight.
10     (i) Upon the trial of any person charged with a violation
11 of subsections (g) or (h) of this Section, proof of the
12 determination of the maximum allowable weight by the Department
13 and the existence of the signs, constitutes conclusive evidence
14 of the maximum weight that can be maintained with safety to the
15 bridge or structure.
16 (Source: P.A. 94-464, eff. 1-1-06; 94-926, eff. 1-1-07; 95-51,
17 eff. 1-1-08.)
 
18     (625 ILCS 5/15-112)  (from Ch. 95 1/2, par. 15-112)
19     Sec. 15-112. Officers to weigh vehicles and require removal
20 of excess loads.
21     (a) Any police officer having reason to believe that the
22 weight of a vehicle and load is unlawful shall require the
23 driver to stop and submit to a weighing of the same either by
24 means of a portable or stationary scales that have been tested
25 and approved at a frequency prescribed by the Illinois

 

 

SB2036 - 72 - LRB096 11414 HLH 21881 b

1 Department of Agriculture, or for those scales operated by the
2 State, when such tests are requested by the Department of State
3 Police, whichever is more frequent. If such scales are not
4 available at the place where such vehicle is stopped, the
5 police officer shall require that such vehicle be driven to the
6 nearest available scale that has been tested and approved
7 pursuant to this Section by the Illinois Department of
8 Agriculture. Notwithstanding any provisions of the Weights and
9 Measures Act or the United States Department of Commerce NIST
10 handbook 44, multi or single draft weighing is an acceptable
11 method of weighing by law enforcement for determining a
12 violation of Chapter 3 or 15 of this Code. Law enforcement is
13 exempt from the requirements of commercial weighing
14 established in NIST handbook 44.
15     Within 18 months after the effective date of this
16 amendatory Act of the 91st General Assembly, all municipal and
17 county officers, technicians, and employees who set up and
18 operate portable scales for wheel load or axle load or both and
19 issue citations based on the use of portable scales for wheel
20 load or axle load or both and who have not successfully
21 completed initial classroom and field training regarding the
22 set up and operation of portable scales, shall attend and
23 successfully complete initial classroom and field training
24 administered by the Illinois Law Enforcement Training
25 Standards Board.
26     (b) Whenever an officer, upon weighing a vehicle and the

 

 

SB2036 - 73 - LRB096 11414 HLH 21881 b

1 load, determines that the weight is unlawful, such officer
2 shall require the driver to stop the vehicle in a suitable
3 place and remain standing until such portion of the load is
4 removed as may be necessary to reduce the weight of the vehicle
5 to the limit permitted under this Chapter, or to the limit
6 permitted under the terms of a permit issued pursuant to
7 Sections 15-301 through 15-318 and shall forthwith arrest the
8 driver or owner. All material so unloaded shall be cared for by
9 the owner or operator of the vehicle at the risk of such owner
10 or operator; however, whenever a 3 or 4 axle vehicle with a
11 tandem axle dimension greater than 72 inches, but less than 96
12 inches and registered as a Special Hauling Vehicle is
13 transporting asphalt or concrete in the plastic state that
14 exceeds axle weight or gross weight limits by less than 4,000
15 pounds, the owner or operator of the vehicle shall accept the
16 arrest ticket or tickets for the alleged violations under this
17 Section and proceed without shifting or reducing the load being
18 transported or may shift or reduce the load under the
19 provisions of subsection (d) or (e) of this Section, when
20 applicable. Any fine imposed following an overweight violation
21 by a vehicle registered as a Special Hauling Vehicle
22 transporting asphalt or concrete in the plastic state shall be
23 paid as provided in subsection 4 of paragraph (a) of Section
24 16-105 of this Code.
25     (c) The Department of Transportation may, at the request of
26 the Department of State Police, erect appropriate regulatory

 

 

SB2036 - 74 - LRB096 11414 HLH 21881 b

1 signs on any State highway directing second division vehicles
2 to a scale. The Department of Transportation may also, at the
3 direction of any State Police officer, erect portable
4 regulating signs on any highway directing second division
5 vehicles to a portable scale. Every such vehicle, pursuant to
6 such sign, shall stop and be weighed.
7     (d) Whenever any axle load of a vehicle exceeds the axle or
8 tandem axle weight limits permitted by paragraph (a) or (f) of
9 Section 15-111 by 2000 pounds or less, the owner or operator of
10 the vehicle must shift or remove the excess so as to comply
11 with paragraph (a) or (f) of Section 15-111. No overweight
12 arrest ticket shall be issued to the owner or operator of the
13 vehicle by any officer if the excess weight is shifted or
14 removed as required by this paragraph.
15     (e) Whenever the gross weight of a vehicle with a
16 registered gross weight of 80,000 73,280 pounds or less exceeds
17 the weight limits of paragraph (b) or (f) of Section 15-111 of
18 this Chapter by 2000 pounds or less, the owner or operator of
19 the vehicle must remove the excess. Whenever the gross weight
20 of a vehicle with a registered gross weight of 80,000 73,281
21 pounds or more exceeds the weight limits of paragraph (b) or
22 (f) of Section 15-111 by 1,000 pounds or less or 2,000 pounds
23 or less if weighed on wheel load weighers, the owner or
24 operator of the vehicle must remove the excess. In either case
25 no arrest ticket for any overweight violation of this Code
26 shall be issued to the owner or operator of the vehicle by any

 

 

SB2036 - 75 - LRB096 11414 HLH 21881 b

1 officer if the excess weight is removed as required by this
2 paragraph. A person who has been granted a special permit under
3 Section 15-301 of this Code shall not be granted a tolerance on
4 wheel load weighers.
5     (f) Whenever an axle load of a vehicle exceeds axle weight
6 limits allowed by the provisions of a permit an arrest ticket
7 shall be issued, but the owner or operator of the vehicle may
8 shift the load so as to comply with the provisions of the
9 permit. Where such shifting of a load to comply with the permit
10 is accomplished, the owner or operator of the vehicle may then
11 proceed.
12     (g) Any driver of a vehicle who refuses to stop and submit
13 his vehicle and load to weighing after being directed to do so
14 by an officer or removes or causes the removal of the load or
15 part of it prior to weighing is guilty of a business offense
16 and shall be fined not less than $500 nor more than $2,000.
17 (Source: P.A. 91-129, eff. 7-16-99; 92-417, eff. 1-1-02.)
 
18     Section 99. Effective date. This Act takes effect upon
19 becoming law.