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| | HB0961 Engrossed | | LRB098 06118 HLH 36159 b |
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1 | | AN ACT concerning revenue.
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2 | | Be it enacted by the People of the State of Illinois,
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3 | | represented in the General Assembly:
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4 | | Section 5. The State Revenue Sharing Act is amended by |
5 | | changing Section 1 as follows:
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6 | | (30 ILCS 115/1) (from Ch. 85, par. 611)
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7 | | Sec. 1. Local Government Distributive Fund. |
8 | | (a) Through June 30, 1994, as
soon as may be after the |
9 | | first day of each month the Department of Revenue
shall certify |
10 | | to the Treasurer an amount equal to 1/12 of the net revenue
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11 | | realized from the tax imposed by subsections (a) and (b) of |
12 | | Section 201 of the
Illinois Income Tax Act during the preceding |
13 | | month. |
14 | | Beginning July 1, 1994,
and continuing through June 30, |
15 | | 1995, as soon as may be after the first day of
each month, the |
16 | | Department of Revenue shall certify to the Treasurer an amount
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17 | | equal to 1/11 of the net revenue realized from the tax imposed |
18 | | by subsections
(a) and (b) of Section 201 of the Illinois |
19 | | Income Tax Act during the preceding
month. |
20 | | Beginning July 1, 1995 and continuing through December 31, |
21 | | 2013 , as soon as may be after the first day of each
month, the |
22 | | Department of Revenue shall certify to the Treasurer an amount |
23 | | equal
to 1/10 of the net revenue realized from the tax imposed |
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1 | | by subsections (a) and
(b) of Section 201 of the Illinois |
2 | | Income Tax Act during the preceding month.
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3 | | For the purpose of this subsection (a), net Net revenue |
4 | | realized for a month shall be defined as the revenue from the |
5 | | tax
imposed by subsections (a) and (b) of Section 201 of the |
6 | | Illinois Income Tax
Act which is deposited in the General |
7 | | Revenue Fund, the Education Assistance
Fund and the Income Tax |
8 | | Surcharge Local Government Distributive Fund during the
month |
9 | | minus the amount paid out of the General Revenue Fund in State |
10 | | warrants
during that same month as refunds to taxpayers for |
11 | | overpayment of liability
under the tax imposed by subsections |
12 | | (a) and (b) of Section 201 of the Illinois
Income Tax Act. |
13 | | Upon receipt of a such certification under this subsection |
14 | | (a) , the Treasurer shall
transfer from the General Revenue Fund |
15 | | to a special fund in the State treasury,
to be known as the |
16 | | "Local Government Distributive Fund", the amount shown on
such |
17 | | certification.
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18 | | (b) Beginning January 1, 2014, for all payments collected |
19 | | on or after December 1, 2013, the Department of Revenue shall, |
20 | | immediately upon receipt, deposit into the Local Government |
21 | | Distributive Fund the amounts required to be deposited into the |
22 | | Local Government Distributive Fund under subsection (b) of |
23 | | Section 901 of the Illinois Income Tax Act. |
24 | | (c) All amounts paid into the Local Government Distributive |
25 | | Fund in accordance
with this Section and allocated pursuant to |
26 | | this Act are appropriated on a
continuing basis.
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1 | | (Source: P.A. 88-89.)
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2 | | Section 10. The Illinois Income Tax Act is amended by |
3 | | changing Section 901 as follows: |
4 | | (35 ILCS 5/901) (from Ch. 120, par. 9-901) |
5 | | Sec. 901. Collection Authority. |
6 | | (a) In general. |
7 | | The Department shall collect the taxes imposed by this Act. |
8 | | The Department
shall collect certified past due child support |
9 | | amounts under Section 2505-650
of the Department of Revenue Law |
10 | | (20 ILCS 2505/2505-650). Except as
provided in subsections (c), |
11 | | (e), (f), and (g) of this Section, money collected
pursuant to |
12 | | subsections (a) and (b) of Section 201 of this Act shall be
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13 | | paid into the General Revenue Fund in the State treasury; money
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14 | | collected pursuant to subsections (c) and (d) of Section 201 of |
15 | | this Act
shall be paid into the Personal Property Tax |
16 | | Replacement Fund, a special
fund in the State Treasury; and |
17 | | money collected under Section 2505-650 of the
Department of |
18 | | Revenue Law (20 ILCS 2505/2505-650) shall be paid
into the
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19 | | Child Support Enforcement Trust Fund, a special fund outside |
20 | | the State
Treasury, or
to the State
Disbursement Unit |
21 | | established under Section 10-26 of the Illinois Public Aid
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22 | | Code, as directed by the Department of Healthcare and Family |
23 | | Services. |
24 | | (b) Local Government Distributive Fund. |
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1 | | Beginning August 1, 1969, and continuing through June 30, |
2 | | 1994, the Treasurer
shall transfer each month from the General |
3 | | Revenue Fund to a special fund in
the State treasury, to be |
4 | | known as the "Local Government Distributive Fund", an
amount |
5 | | equal to 1/12 of the net revenue realized from the tax imposed |
6 | | by
subsections (a) and (b) of Section 201 of this Act during |
7 | | the preceding month.
Beginning July 1, 1994, and continuing |
8 | | through June 30, 1995, the Treasurer
shall transfer each month |
9 | | from the General Revenue Fund to the Local Government
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10 | | Distributive Fund an amount equal to 1/11 of the net revenue |
11 | | realized from the
tax imposed by subsections (a) and (b) of |
12 | | Section 201 of this Act during the
preceding month. Beginning |
13 | | July 1, 1995 and continuing through January 31, 2011, the |
14 | | Treasurer shall transfer each
month from the General Revenue |
15 | | Fund to the Local Government Distributive Fund
an amount equal |
16 | | to the net of (i) 1/10 of the net revenue realized from the
tax |
17 | | imposed by
subsections (a) and (b) of Section 201 of the |
18 | | Illinois Income Tax Act during
the preceding month
(ii) minus, |
19 | | beginning July 1, 2003 and ending June 30, 2004, $6,666,666, |
20 | | and
beginning July 1,
2004,
zero. Beginning February 1, 2011, |
21 | | and continuing through December 31, 2013 January 31, 2015 , the |
22 | | Treasurer shall transfer each month from the General Revenue |
23 | | Fund to the Local Government Distributive Fund an amount equal |
24 | | to the sum of (i) 6% (10% of the ratio of the 3% individual |
25 | | income tax rate prior to 2011 to the 5% individual income tax |
26 | | rate after 2010) of the net revenue realized from the tax |
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1 | | imposed by subsections (a) and (b) of Section 201 of this Act |
2 | | upon individuals, trusts, and estates during the preceding |
3 | | month and (ii) 6.86% (10% of the ratio of the 4.8% corporate |
4 | | income tax rate prior to 2011 to the 7% corporate income tax |
5 | | rate after 2010) of the net revenue realized from the tax |
6 | | imposed by subsections (a) and (b) of Section 201 of this Act |
7 | | upon corporations during the preceding month. Beginning |
8 | | January 1, 2014 and continuing through December 31, 2014, for |
9 | | all payments collected on or after December 1, 2013, the |
10 | | Department of Revenue shall, immediately upon receipt, deposit |
11 | | into the Local Government Distributive Fund, (i) 6% (10% of the |
12 | | ratio of the 3% individual income tax rate prior to 2011 to the |
13 | | 5% individual income tax rate after 2010) of the amount |
14 | | collected from the tax imposed by subsections (a) and (b) of |
15 | | Section 201 of this Act upon individuals, trusts, and estates, |
16 | | minus deposits into the Income Tax Refund Fund under subsection |
17 | | (c), and (ii) 6.86% (10% of the ratio of the 4.8% corporate |
18 | | income tax rate prior to 2011 to the 7% corporate income tax |
19 | | rate after 2010) of the amount collected from the tax imposed |
20 | | by subsections (a) and (b) of Section 201 of this Act upon |
21 | | corporations, minus deposits into the Income Tax Refund Fund |
22 | | under subsection (c). Beginning January 1, 2015 February 1, |
23 | | 2015 and continuing through December 31, 2025 January 31, 2025 , |
24 | | the Treasurer shall , immediately upon receipt, deposit into |
25 | | transfer each month from the General Revenue Fund to the Local |
26 | | Government Distributive Fund an amount equal to the sum of (i) |
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1 | | 8% (10% of the ratio of the 3% individual income tax rate prior |
2 | | to 2011 to the 3.75% individual income tax rate after 2014) of |
3 | | the amount collected net revenue realized from the tax imposed |
4 | | by subsections (a) and (b) of Section 201 of this Act upon |
5 | | individuals, trusts, and estates , minus deposits into the |
6 | | Income Tax Refund Fund under subsection (c), during the |
7 | | preceding month and (ii) 9.14% (10% of the ratio of the 4.8% |
8 | | corporate income tax rate prior to 2011 to the 5.25% corporate |
9 | | income tax rate after 2014) of the amount collected net revenue |
10 | | realized from the tax imposed by subsections (a) and (b) of |
11 | | Section 201 of this Act upon corporations , minus deposits into |
12 | | the Income Tax Refund Fund under subsection (c) during the |
13 | | preceding month . Beginning January 1, 2025, February 1, 2025, |
14 | | the Treasurer shall , immediately upon receipt, deposit into |
15 | | transfer each month from the General Revenue Fund to the Local |
16 | | Government Distributive Fund an amount equal to the sum of (i) |
17 | | 9.23% (10% of the ratio of the 3% individual income tax rate |
18 | | prior to 2011 to the 3.25% individual income tax rate after |
19 | | 2024) of the amount collected net revenue realized from the tax |
20 | | imposed by subsections (a) and (b) of Section 201 of this Act |
21 | | upon individuals, trusts, and estates , minus deposits into the |
22 | | Income Tax Refund Fund under subsection (c), during the |
23 | | preceding month and (ii) 10% of the amount collected net |
24 | | revenue realized from the tax imposed by subsections (a) and |
25 | | (b) of Section 201 of this Act upon corporations , minus |
26 | | deposits into the Income Tax Refund Fund under subsection (c) |
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1 | | during the preceding month . Net revenue realized for a month |
2 | | shall be defined as the
revenue from the tax imposed by |
3 | | subsections (a) and (b) of Section 201 of this
Act which is |
4 | | deposited in the General Revenue Fund, the Education Assistance
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5 | | Fund, the Income Tax Surcharge Local Government Distributive |
6 | | Fund, the Fund for the Advancement of Education, and the |
7 | | Commitment to Human Services Fund during the
month minus the |
8 | | amount paid out of the General Revenue Fund in State warrants
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9 | | during that same month as refunds to taxpayers for overpayment |
10 | | of liability
under the tax imposed by subsections (a) and (b) |
11 | | of Section 201 of this Act. |
12 | | (c) Deposits Into Income Tax Refund Fund. |
13 | | (1) Beginning on January 1, 1989 and thereafter, the |
14 | | Department shall
deposit a percentage of the amounts |
15 | | collected pursuant to subsections (a)
and (b)(1), (2), and |
16 | | (3), of Section 201 of this Act into a fund in the State
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17 | | treasury known as the Income Tax Refund Fund. The |
18 | | Department shall deposit 6%
of such amounts during the |
19 | | period beginning January 1, 1989 and ending on June
30, |
20 | | 1989. Beginning with State fiscal year 1990 and for each |
21 | | fiscal year
thereafter, the percentage deposited into the |
22 | | Income Tax Refund Fund during a
fiscal year shall be the |
23 | | Annual Percentage. For fiscal years 1999 through
2001, the |
24 | | Annual Percentage shall be 7.1%.
For fiscal year 2003, the |
25 | | Annual Percentage shall be 8%.
For fiscal year 2004, the |
26 | | Annual Percentage shall be 11.7%. Upon the effective date |
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1 | | of this amendatory Act of the 93rd General Assembly, the |
2 | | Annual Percentage shall be 10% for fiscal year 2005. For |
3 | | fiscal year 2006, the Annual Percentage shall be 9.75%. For |
4 | | fiscal
year 2007, the Annual Percentage shall be 9.75%. For |
5 | | fiscal year 2008, the Annual Percentage shall be 7.75%. For |
6 | | fiscal year 2009, the Annual Percentage shall be 9.75%. For |
7 | | fiscal year 2010, the Annual Percentage shall be 9.75%. For |
8 | | fiscal year 2011, the Annual Percentage shall be 8.75%. For |
9 | | fiscal year 2012, the Annual Percentage shall be 8.75%. For |
10 | | fiscal year 2013, the Annual Percentage shall be 9.75%. For |
11 | | all other
fiscal years, the
Annual Percentage shall be |
12 | | calculated as a fraction, the numerator of which
shall be |
13 | | the amount of refunds approved for payment by the |
14 | | Department during
the preceding fiscal year as a result of |
15 | | overpayment of tax liability under
subsections (a) and |
16 | | (b)(1), (2), and (3) of Section 201 of this Act plus the
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17 | | amount of such refunds remaining approved but unpaid at the |
18 | | end of the
preceding fiscal year, minus the amounts |
19 | | transferred into the Income Tax
Refund Fund from the |
20 | | Tobacco Settlement Recovery Fund, and
the denominator of |
21 | | which shall be the amounts which will be collected pursuant
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22 | | to subsections (a) and (b)(1), (2), and (3) of Section 201 |
23 | | of this Act during
the preceding fiscal year; except that |
24 | | in State fiscal year 2002, the Annual
Percentage shall in |
25 | | no event exceed 7.6%. The Director of Revenue shall
certify |
26 | | the Annual Percentage to the Comptroller on the last |
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1 | | business day of
the fiscal year immediately preceding the |
2 | | fiscal year for which it is to be
effective. |
3 | | (2) Beginning on January 1, 1989 and thereafter, the |
4 | | Department shall
deposit a percentage of the amounts |
5 | | collected pursuant to subsections (a)
and (b)(6), (7), and |
6 | | (8), (c) and (d) of Section 201
of this Act into a fund in |
7 | | the State treasury known as the Income Tax
Refund Fund. The |
8 | | Department shall deposit 18% of such amounts during the
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9 | | period beginning January 1, 1989 and ending on June 30, |
10 | | 1989. Beginning
with State fiscal year 1990 and for each |
11 | | fiscal year thereafter, the
percentage deposited into the |
12 | | Income Tax Refund Fund during a fiscal year
shall be the |
13 | | Annual Percentage. For fiscal years 1999, 2000, and 2001, |
14 | | the
Annual Percentage shall be 19%.
For fiscal year 2003, |
15 | | the Annual Percentage shall be 27%. For fiscal year
2004, |
16 | | the Annual Percentage shall be 32%.
Upon the effective date |
17 | | of this amendatory Act of the 93rd General Assembly, the |
18 | | Annual Percentage shall be 24% for fiscal year 2005.
For |
19 | | fiscal year 2006, the Annual Percentage shall be 20%. For |
20 | | fiscal
year 2007, the Annual Percentage shall be 17.5%. For |
21 | | fiscal year 2008, the Annual Percentage shall be 15.5%. For |
22 | | fiscal year 2009, the Annual Percentage shall be 17.5%. For |
23 | | fiscal year 2010, the Annual Percentage shall be 17.5%. For |
24 | | fiscal year 2011, the Annual Percentage shall be 17.5%. For |
25 | | fiscal year 2012, the Annual Percentage shall be 17.5%. For |
26 | | fiscal year 2013, the Annual Percentage shall be 14%. For |
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1 | | all other fiscal years, the Annual
Percentage shall be |
2 | | calculated
as a fraction, the numerator of which shall be |
3 | | the amount of refunds
approved for payment by the |
4 | | Department during the preceding fiscal year as
a result of |
5 | | overpayment of tax liability under subsections (a) and |
6 | | (b)(6),
(7), and (8), (c) and (d) of Section 201 of this |
7 | | Act plus the
amount of such refunds remaining approved but |
8 | | unpaid at the end of the
preceding fiscal year, and the |
9 | | denominator of
which shall be the amounts which will be |
10 | | collected pursuant to subsections (a)
and (b)(6), (7), and |
11 | | (8), (c) and (d) of Section 201 of this Act during the
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12 | | preceding fiscal year; except that in State fiscal year |
13 | | 2002, the Annual
Percentage shall in no event exceed 23%. |
14 | | The Director of Revenue shall
certify the Annual Percentage |
15 | | to the Comptroller on the last business day of
the fiscal |
16 | | year immediately preceding the fiscal year for which it is |
17 | | to be
effective. |
18 | | (3) The Comptroller shall order transferred and the |
19 | | Treasurer shall
transfer from the Tobacco Settlement |
20 | | Recovery Fund to the Income Tax Refund
Fund (i) $35,000,000 |
21 | | in January, 2001, (ii) $35,000,000 in January, 2002, and
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22 | | (iii) $35,000,000 in January, 2003. |
23 | | (d) Expenditures from Income Tax Refund Fund. |
24 | | (1) Beginning January 1, 1989, money in the Income Tax |
25 | | Refund Fund
shall be expended exclusively for the purpose |
26 | | of paying refunds resulting
from overpayment of tax |
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1 | | liability under Section 201 of this Act, for paying
rebates |
2 | | under Section 208.1 in the event that the amounts in the |
3 | | Homeowners'
Tax Relief Fund are insufficient for that |
4 | | purpose,
and for
making transfers pursuant to this |
5 | | subsection (d). |
6 | | (2) The Director shall order payment of refunds |
7 | | resulting from
overpayment of tax liability under Section |
8 | | 201 of this Act from the
Income Tax Refund Fund only to the |
9 | | extent that amounts collected pursuant
to Section 201 of |
10 | | this Act and transfers pursuant to this subsection (d)
and |
11 | | item (3) of subsection (c) have been deposited and retained |
12 | | in the
Fund. |
13 | | (3) As soon as possible after the end of each fiscal |
14 | | year, the Director
shall
order transferred and the State |
15 | | Treasurer and State Comptroller shall
transfer from the |
16 | | Income Tax Refund Fund to the Personal Property Tax
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17 | | Replacement Fund an amount, certified by the Director to |
18 | | the Comptroller,
equal to the excess of the amount |
19 | | collected pursuant to subsections (c) and
(d) of Section |
20 | | 201 of this Act deposited into the Income Tax Refund Fund
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21 | | during the fiscal year over the amount of refunds resulting |
22 | | from
overpayment of tax liability under subsections (c) and |
23 | | (d) of Section 201
of this Act paid from the Income Tax |
24 | | Refund Fund during the fiscal year. |
25 | | (4) As soon as possible after the end of each fiscal |
26 | | year, the Director shall
order transferred and the State |
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1 | | Treasurer and State Comptroller shall
transfer from the |
2 | | Personal Property Tax Replacement Fund to the Income Tax
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3 | | Refund Fund an amount, certified by the Director to the |
4 | | Comptroller, equal
to the excess of the amount of refunds |
5 | | resulting from overpayment of tax
liability under |
6 | | subsections (c) and (d) of Section 201 of this Act paid
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7 | | from the Income Tax Refund Fund during the fiscal year over |
8 | | the amount
collected pursuant to subsections (c) and (d) of |
9 | | Section 201 of this Act
deposited into the Income Tax |
10 | | Refund Fund during the fiscal year. |
11 | | (4.5) As soon as possible after the end of fiscal year |
12 | | 1999 and of each
fiscal year
thereafter, the Director shall |
13 | | order transferred and the State Treasurer and
State |
14 | | Comptroller shall transfer from the Income Tax Refund Fund |
15 | | to the General
Revenue Fund any surplus remaining in the |
16 | | Income Tax Refund Fund as of the end
of such fiscal year; |
17 | | excluding for fiscal years 2000, 2001, and 2002
amounts |
18 | | attributable to transfers under item (3) of subsection (c) |
19 | | less refunds
resulting from the earned income tax credit. |
20 | | (5) This Act shall constitute an irrevocable and |
21 | | continuing
appropriation from the Income Tax Refund Fund |
22 | | for the purpose of paying
refunds upon the order of the |
23 | | Director in accordance with the provisions of
this Section. |
24 | | (e) Deposits into the Education Assistance Fund and the |
25 | | Income Tax
Surcharge Local Government Distributive Fund. |
26 | | On July 1, 1991, and thereafter, of the amounts collected |
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1 | | pursuant to
subsections (a) and (b) of Section 201 of this Act, |
2 | | minus deposits into the
Income Tax Refund Fund, the Department |
3 | | shall deposit 7.3% into the
Education Assistance Fund in the |
4 | | State Treasury. Beginning July 1, 1991,
and continuing through |
5 | | January 31, 1993, of the amounts collected pursuant to
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6 | | subsections (a) and (b) of Section 201 of the Illinois Income |
7 | | Tax Act, minus
deposits into the Income Tax Refund Fund, the |
8 | | Department shall deposit 3.0%
into the Income Tax Surcharge |
9 | | Local Government Distributive Fund in the State
Treasury. |
10 | | Beginning February 1, 1993 and continuing through June 30, |
11 | | 1993, of
the amounts collected pursuant to subsections (a) and |
12 | | (b) of Section 201 of the
Illinois Income Tax Act, minus |
13 | | deposits into the Income Tax Refund Fund, the
Department shall |
14 | | deposit 4.4% into the Income Tax Surcharge Local Government
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15 | | Distributive Fund in the State Treasury. Beginning July 1, |
16 | | 1993, and
continuing through June 30, 1994, of the amounts |
17 | | collected under subsections
(a) and (b) of Section 201 of this |
18 | | Act, minus deposits into the Income Tax
Refund Fund, the |
19 | | Department shall deposit 1.475% into the Income Tax Surcharge
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20 | | Local Government Distributive Fund in the State Treasury. |
21 | | (f) Deposits into the Fund for the Advancement of |
22 | | Education. Beginning February 1, 2015, the Department shall |
23 | | deposit the following portions of the revenue realized from the |
24 | | tax imposed upon individuals, trusts, and estates by |
25 | | subsections (a) and (b) of Section 201 of this Act during the |
26 | | preceding month, minus deposits into the Income Tax Refund |
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1 | | Fund, into the Fund for the Advancement of Education: |
2 | | (1) beginning February 1, 2015, and prior to February |
3 | | 1, 2025, 1/30; and |
4 | | (2) beginning February 1, 2025, 1/26. |
5 | | If the rate of tax imposed by subsection (a) and (b) of |
6 | | Section 201 is reduced pursuant to Section 201.5 of this Act, |
7 | | the Department shall not make the deposits required by this |
8 | | subsection (f) on or after the effective date of the reduction. |
9 | | (g) Deposits into the Commitment to Human Services Fund. |
10 | | Beginning February 1, 2015, the Department shall deposit the |
11 | | following portions of the revenue realized from the tax imposed |
12 | | upon individuals, trusts, and estates by subsections (a) and |
13 | | (b) of Section 201 of this Act during the preceding month, |
14 | | minus deposits into the Income Tax Refund Fund, into the |
15 | | Commitment to Human Services Fund: |
16 | | (1) beginning February 1, 2015, and prior to February |
17 | | 1, 2025, 1/30; and |
18 | | (2) beginning February 1, 2025, 1/26. |
19 | | If the rate of tax imposed by subsection (a) and (b) of |
20 | | Section 201 is reduced pursuant to Section 201.5 of this Act, |
21 | | the Department shall not make the deposits required by this |
22 | | subsection (g) on or after the effective date of the reduction. |
23 | | (Source: P.A. 96-45, eff. 7-15-09; 96-328, eff. 8-11-09; |
24 | | 96-959, eff. 7-1-10; 96-1496, eff. 1-13-11; 97-72, eff. 7-1-11; |
25 | | 97-732, eff. 6-30-12.)
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26 | | Section 99. Effective date. This Act takes effect upon |