|
(2) meets one of the following population density and |
food accessibility standards:
|
(A) the census tract is a rural tract, and at least |
33% of the population of the tract or at least 500 |
residents in the tract reside more than 10 miles from |
the nearest grocery store; or
|
(B) the census tract is an urban tract, and at |
least 33% of the population of the tract or at least |
500 residents in the tract reside more than one-half |
mile from the nearest grocery store. |
The Department may also designate an area that does not |
meet the standards set forth in this definition as a food |
desert if the designation is made in accordance with criteria |
established by the Department by rule using data that |
includes, but is not limited to, poverty metrics and access to |
existing grocery stores. |
"Grocery store" means an existing or planned retail |
establishment that: (1) has or will have a primary business of |
selling a variety of grocery products, including fresh |
produce; (2) derives or will derive no more than 30% of its |
revenue from sales of tobacco and alcohol in any given year; |
(3) is or will be classified as a supermarket or other grocery |
retailer in the 2022 North American Industry Classification |
System under code 445110; (4) accepts or will accept |
Supplemental Nutrition Assistance Program benefits and Special |
Supplemental Nutrition Program for Women, Infants, and |
|
Children benefits; and (5) provides or will provide for the |
retail sale of a substantial variety of perishable foods, |
including fresh or frozen dairy products, fresh produce, and |
fresh meats, poultry, and fish.
|
"Local governmental unit" means any county, municipality, |
township, special district, or unit that is designated as a |
unit of local government by law and exercises limited |
governmental powers or powers in respect to limited |
governmental subjects. "Local governmental unit" also includes |
any school district or community college district. |
"Not-for-profit corporation" means an organization or
|
institution that is organized and conducted on a
|
not-for-profit basis with no personal profit inuring to anyone
|
as a result of the operation and that is organized according to
|
the General Not For Profit Corporation Act of 1986. |
"Rural tract" means a census tract that is not an urban |
tract. |
"Urban tract" means a census tract having its geographic |
centroid in an urban area, as defined by the Bureau of the |
Census for the most recent year in which all relevant data to |
identify food deserts is available.
|
Section 10. Grocery Initiative Study. The Department |
shall, subject to appropriation, study food insecurity in |
urban and rural food deserts. The study may include an |
exploration of the reasons for current market failures, |
|
potential policy solutions, geographic trends, and the need |
for independent grocers, and it shall identify communities at |
risk of becoming food deserts. The study may also include a |
disparity study to assess the need for aspirational goals for |
ownership among minority, women, and persons with a disability |
as defined in the Business Enterprise for Minorities, Women, |
and Persons with Disabilities Act. The Department may enter |
into contracts, grants, or other agreements to complete this |
study. This report shall be submitted to the General Assembly |
by December 31, 2024. This Section is repealed on January 1, |
2026.
|
Section 15. Grocery Initiative Grants and Financial |
Support. |
(a) The Department shall, subject to appropriation, |
establish the Grocery Initiative to expand access to healthy |
foods in food deserts in Illinois and areas at risk of becoming |
food deserts in Illinois by providing grants and other forms |
of financial assistance to independently owned for-profit |
grocery stores, cooperative grocery stores, or not-for-profit |
grocery stores, as well as grocery stores owned and operated |
by local governmental units. The Department may enter into |
contracts, grants, or other agreements to administer these |
grants and other forms of financial assistance. The Department |
may, by rule, place limits on the size of the grocery stores |
that are eligible for grants and other financial assistance |
|
under this Act, including, but not limited to, limits on the |
annual revenue or projected revenue of the applicant, number |
of full-time employees, or square footage of the facilities. |
The Department may prioritize grant awards and loan funding to |
applicants based on poverty rates, income, geographic |
diversity, local ownership, access to grocery stores in the |
area surrounding proposed project locations, and other factors |
as determined by the Department. The Department may award |
grants or provide loans for any one or more of the following: |
(1) market and site feasibility studies, promotional |
materials, and marketing; |
(2) salaries and benefits for workers; |
(3) rent or a down payment to acquire a facility; |
(4) purchase of ownership of a grocery store as part |
of establishing a new grocery store; |
(5) capital improvements, planning, renovations, land |
acquisition, demolition, durable and non-durable equipment |
purchases; or |
(6) other costs as determined eligible by the |
Department. |
(b) The Department may, subject to appropriation, provide |
grants for equipment upgrades for existing independently owned |
for-profit grocery stores, cooperative grocery stores, or |
not-for-profit grocery stores. The Department shall use no |
more than 20% of total program funding for this purpose. |
Equipment upgrades shall be focused on providing access to |
|
equipment that is energy efficient.
|
Section 20. Technical Assistance. |
(a) The Department shall, subject to appropriation, |
provide technical assistance to grantees awarded grants under |
the Act, and other small, independently owned grocery stores |
to ensure their long-term viability and business success. |
Technical assistance, online resources, and materials provided |
shall include, but shall not be limited to, business planning, |
marketing, financing, supply chain management, and workforce |
development assistance. |
(b) The Department may enter into grants, contracts, or |
other agreements to provide assistance. At least one technical |
assistance provider shall be located in a county with a |
population of at least 3,000,000 inhabitants, and at least one |
provider shall be located in a county with a population of less |
than 400,000 inhabitants.
|
Section 25. Rulemaking. The Department shall adopt rules |
to implement and administer this Act.
|
Section 30. The Illinois Enterprise Zone Act is amended by |
changing Section 5.5 as follows:
|
(20 ILCS 655/5.5)
(from Ch. 67 1/2, par. 609.1)
|
Sec. 5.5. High Impact Business.
|
|
(a) In order to respond to unique opportunities to assist |
in the
encouragement, development, growth, and expansion of |
the private sector through
large scale investment and |
development projects, the Department is authorized
to receive |
and approve applications for the designation of "High Impact
|
Businesses" in Illinois, for an initial term of 20 years with |
an option for renewal for a term not to exceed 20 years, |
subject to the following conditions:
|
(1) such applications may be submitted at any time |
during the year;
|
(2) such business is not located, at the time of |
designation, in
an enterprise zone designated pursuant to |
this Act;
|
(3) the business intends to do, commits to do, or is |
one or more of the following:
|
(A) the business intends to make a minimum |
investment of
$12,000,000 which will be placed in |
service in qualified property and
intends to create |
500 full-time equivalent jobs at a designated location
|
in Illinois or intends to make a minimum investment of |
$30,000,000 which
will be placed in service in |
qualified property and intends to retain 1,500
|
full-time retained jobs at a designated location in |
Illinois.
The terms "placed in service" and
"qualified |
property" have the same meanings as described in |
subsection (h)
of Section 201 of the Illinois Income |
|
Tax Act; or
|
(B) the business intends to establish a new |
electric generating
facility at a designated location |
in Illinois. "New electric generating
facility", for |
purposes of this Section, means a newly constructed
|
electric
generation plant
or a newly constructed |
generation capacity expansion at an existing electric
|
generation
plant, including the transmission lines and |
associated
equipment that transfers electricity from |
points of supply to points of
delivery, and for which |
such new foundation construction commenced not sooner
|
than July 1,
2001. Such facility shall be designed to |
provide baseload electric
generation and shall operate |
on a continuous basis throughout the year;
and (i) |
shall have an aggregate rated generating capacity of |
at least 1,000
megawatts for all new units at one site |
if it uses natural gas as its primary
fuel and |
foundation construction of the facility is commenced |
on
or before December 31, 2004, or shall have an |
aggregate rated generating
capacity of at least 400 |
megawatts for all new units at one site if it uses
coal |
or gases derived from coal
as its primary fuel and
|
shall support the creation of at least 150 new |
Illinois coal mining jobs, or
(ii) shall be funded |
through a federal Department of Energy grant before |
December 31, 2010 and shall support the creation of |
|
Illinois
coal-mining
jobs, or (iii) shall use coal |
gasification or integrated gasification-combined cycle |
units
that generate
electricity or chemicals, or both, |
and shall support the creation of Illinois
coal-mining
|
jobs.
The term "placed in service" has
the same |
meaning as described in subsection
(h) of Section 201 |
of the Illinois Income Tax Act; or
|
(B-5) the business intends to establish a new |
gasification
facility at a designated location in |
Illinois. As used in this Section, "new gasification |
facility" means a newly constructed coal gasification |
facility that generates chemical feedstocks or |
transportation fuels derived from coal (which may |
include, but are not limited to, methane, methanol, |
and nitrogen fertilizer), that supports the creation |
or retention of Illinois coal-mining jobs, and that |
qualifies for financial assistance from the Department |
before December 31, 2010. A new gasification facility |
does not include a pilot project located within |
Jefferson County or within a county adjacent to |
Jefferson County for synthetic natural gas from coal; |
or |
(C) the business intends to establish
production |
operations at a new coal mine, re-establish production |
operations at
a closed coal mine, or expand production |
at an existing coal mine
at a designated location in |
|
Illinois not sooner than July 1, 2001;
provided that |
the
production operations result in the creation of |
150 new Illinois coal mining
jobs as described in |
subdivision (a)(3)(B) of this Section, and further
|
provided that the coal extracted from such mine is |
utilized as the predominant
source for a new electric |
generating facility.
The term "placed in service" has
|
the same meaning as described in subsection (h) of |
Section 201 of the
Illinois Income Tax Act; or
|
(D) the business intends to construct new |
transmission facilities or
upgrade existing |
transmission facilities at designated locations in |
Illinois,
for which construction commenced not sooner |
than July 1, 2001. For the
purposes of this Section, |
"transmission facilities" means transmission lines
|
with a voltage rating of 115 kilovolts or above, |
including associated
equipment, that transfer |
electricity from points of supply to points of
|
delivery and that transmit a majority of the |
electricity generated by a new
electric generating |
facility designated as a High Impact Business in |
accordance
with this Section. The term "placed in |
service" has the
same meaning as described in |
subsection (h) of Section 201 of the Illinois
Income |
Tax Act; or
|
(E) the business intends to establish a new wind |
|
power facility at a designated location in Illinois. |
For purposes of this Section, "new wind power |
facility" means a newly constructed electric |
generation facility, a newly constructed expansion of |
an existing electric generation facility, or the |
replacement of an existing electric generation |
facility, including the demolition and removal of an |
electric generation facility irrespective of whether |
it will be replaced, placed in service or replaced on |
or after July 1, 2009, that generates electricity |
using wind energy devices, and such facility shall be |
deemed to include any permanent structures associated |
with the electric generation facility and all |
associated transmission lines, substations, and other |
equipment related to the generation of electricity |
from wind energy devices. For purposes of this |
Section, "wind energy device" means any device, with a |
nameplate capacity of at least 0.5 megawatts, that is |
used in the process of converting kinetic energy from |
the wind to generate electricity; or |
(E-5) the business intends to establish a new |
utility-scale solar facility at a designated location |
in Illinois. For purposes of this Section, "new |
utility-scale solar power facility" means a newly |
constructed electric generation facility, or a newly |
constructed expansion of an existing electric |
|
generation facility, placed in service on or after |
July 1, 2021, that (i) generates electricity using |
photovoltaic cells and (ii) has a nameplate capacity |
that is greater than 5,000 kilowatts, and such |
facility shall be deemed to include all associated |
transmission lines, substations, energy storage |
facilities, and other equipment related to the |
generation and storage of electricity from |
photovoltaic cells; or |
(F) the business commits to (i) make a minimum |
investment of $500,000,000, which will be placed in |
service in a qualified property, (ii) create 125 |
full-time equivalent jobs at a designated location in |
Illinois, (iii) establish a fertilizer plant at a |
designated location in Illinois that complies with the |
set-back standards as described in Table 1: Initial |
Isolation and Protective Action Distances in the 2012 |
Emergency Response Guidebook published by the United |
States Department of Transportation, (iv) pay a |
prevailing wage for employees at that location who are |
engaged in construction activities, and (v) secure an |
appropriate level of general liability insurance to |
protect against catastrophic failure of the fertilizer |
plant or any of its constituent systems; in addition, |
the business must agree to enter into a construction |
project labor agreement including provisions |
|
establishing wages, benefits, and other compensation |
for employees performing work under the project labor |
agreement at that location; for the purposes of this |
Section, "fertilizer plant" means a newly constructed |
or upgraded plant utilizing gas used in the production |
of anhydrous ammonia and downstream nitrogen |
fertilizer products for resale; for the purposes of |
this Section, "prevailing wage" means the hourly cash |
wages plus fringe benefits for training and
|
apprenticeship programs approved by the U.S. |
Department of Labor, Bureau of
Apprenticeship and |
Training, health and welfare, insurance, vacations and
|
pensions paid generally, in the
locality in which the |
work is being performed, to employees engaged in
work |
of a similar character on public works; this paragraph |
(F) applies only to businesses that submit an |
application to the Department within 60 days after |
July 25, 2013 (the effective date of Public Act |
98-109); or and |
(G) the business is an existing or planned grocery |
store, as that term is defined in Section 5 of the |
Grocery Initiative Act, and receives financial support |
under that Act within the 10 years before submitting |
its application under this Act; and |
(4) no later than 90 days after an application is |
submitted, the
Department shall notify the applicant of |
|
the Department's determination of
the qualification of the |
proposed High Impact Business under this Section.
|
(b) Businesses designated as High Impact Businesses |
pursuant to
subdivision (a)(3)(A) of this Section shall |
qualify for the credits and
exemptions described in the
|
following Acts: Section 9-222 and Section 9-222.1A of the |
Public Utilities
Act,
subsection (h)
of Section 201 of the |
Illinois Income Tax Act,
and Section 1d of
the
Retailers' |
Occupation Tax Act; provided that these credits and
exemptions
|
described in these Acts shall not be authorized until the |
minimum
investments set forth in subdivision (a)(3)(A) of this
|
Section have been placed in
service in qualified properties |
and, in the case of the exemptions
described in the Public |
Utilities Act and Section 1d of the Retailers'
Occupation Tax |
Act, the minimum full-time equivalent jobs or full-time |
retained jobs set
forth in subdivision (a)(3)(A) of this |
Section have been
created or retained.
Businesses designated |
as High Impact Businesses under
this Section shall also
|
qualify for the exemption described in Section 5l of the |
Retailers' Occupation
Tax Act. The credit provided in |
subsection (h) of Section 201 of the Illinois
Income Tax Act |
shall be applicable to investments in qualified property as |
set
forth in subdivision (a)(3)(A) of this Section.
|
(b-5) Businesses designated as High Impact Businesses |
pursuant to
subdivisions (a)(3)(B), (a)(3)(B-5), (a)(3)(C), |
and (a)(3)(D), and (a)(3)(G) of this Section shall qualify
for |
|
the credits and exemptions described in the following Acts: |
Section 51 of
the Retailers' Occupation Tax Act, Section 9-222 |
and Section 9-222.1A of the
Public Utilities Act, and |
subsection (h) of Section 201 of the Illinois Income
Tax Act; |
however, the credits and exemptions authorized under Section |
9-222 and
Section 9-222.1A of the Public Utilities Act, and |
subsection (h) of Section 201
of the Illinois Income Tax Act |
shall not be authorized until the new electric
generating |
facility, the new gasification facility, the new transmission |
facility, or the new, expanded, or
reopened coal mine, or the |
existing or planned grocery store is operational,
except that |
a new electric generating facility whose primary fuel source |
is
natural gas is eligible only for the exemption under |
Section 5l of the
Retailers' Occupation Tax Act.
|
(b-6) Businesses designated as High Impact Businesses |
pursuant to subdivision (a)(3)(E) or (a)(3)(E-5) of this |
Section shall qualify for the exemptions described in Section |
5l of the Retailers' Occupation Tax Act; any business so |
designated as a High Impact Business being, for purposes of |
this Section, a "Wind Energy Business". |
(b-7) Beginning on January 1, 2021, businesses designated |
as High Impact Businesses by the Department shall qualify for |
the High Impact Business construction jobs credit under |
subsection (h-5) of Section 201 of the Illinois Income Tax Act |
if the business meets the criteria set forth in subsection (i) |
of this Section. The total aggregate amount of credits awarded |
|
under the Blue Collar Jobs Act (Article 20 of Public Act 101-9) |
shall not exceed $20,000,000 in any State fiscal year. |
(c) High Impact Businesses located in federally designated |
foreign trade
zones or sub-zones are also eligible for |
additional credits, exemptions and
deductions as described in |
the following Acts: Section 9-221 and Section
9-222.1 of the |
Public
Utilities Act; and subsection (g) of Section 201, and |
Section 203
of the Illinois Income Tax Act.
|
(d) Except for businesses contemplated under subdivision |
(a)(3)(E), or (a)(3)(E-5), (a)(3)(G) of this Section, existing |
Illinois businesses which apply for designation as a
High |
Impact Business must provide the Department with the |
prospective plan
for which 1,500 full-time retained jobs would |
be eliminated in the event that the
business is not |
designated.
|
(e) Except for businesses new wind power facilities |
contemplated under subdivision (a)(3)(E) or subdivision |
(a)(3)(G) of this Section, new proposed facilities which apply |
for designation as High Impact
Business must provide the |
Department with proof of alternative non-Illinois
sites which |
would receive the proposed investment and job creation in the
|
event that the business is not designated as a High Impact |
Business.
|
(f) Except for businesses contemplated under subdivision |
(a)(3)(E) or subdivision (a)(3)(G) of this Section, in the |
event that a business is designated a High Impact Business
and |
|
it is later determined after reasonable notice and an |
opportunity for a
hearing as provided under the Illinois |
Administrative Procedure Act, that
the business would have |
placed in service in qualified property the
investments and |
created or retained the requisite number of jobs without
the |
benefits of the High Impact Business designation, the |
Department shall
be required to immediately revoke the |
designation and notify the Director
of the Department of |
Revenue who shall begin proceedings to recover all
wrongfully |
exempted State taxes with interest. The business shall also be
|
ineligible for all State funded Department programs for a |
period of 10 years.
|
(g) The Department shall revoke a High Impact Business |
designation if
the participating business fails to comply with |
the terms and conditions of
the designation.
|
(h) Prior to designating a business, the Department shall |
provide the
members of the General Assembly and Commission on |
Government Forecasting and Accountability
with a report |
setting forth the terms and conditions of the designation and
|
guarantees that have been received by the Department in |
relation to the
proposed business being designated.
|
(i) High Impact Business construction jobs credit. |
Beginning on January 1, 2021, a High Impact Business may |
receive a tax credit against the tax imposed under subsections |
(a) and (b) of Section 201 of the Illinois Income Tax Act in an |
amount equal to 50% of the amount of the incremental income tax |
|
attributable to High Impact Business construction jobs credit |
employees employed in the course of completing a High Impact |
Business construction jobs project. However, the High Impact |
Business construction jobs credit may equal 75% of the amount |
of the incremental income tax attributable to High Impact |
Business construction jobs credit employees if the High Impact |
Business construction jobs credit project is located in an |
underserved area. |
The Department shall certify to the Department of Revenue: |
(1) the identity of taxpayers that are eligible for the High |
Impact Business construction jobs credit; and (2) the amount |
of High Impact Business construction jobs credits that are |
claimed pursuant to subsection (h-5) of Section 201 of the |
Illinois Income Tax Act in each taxable year. Any business |
entity that receives a High Impact Business construction jobs |
credit shall maintain a certified payroll pursuant to |
subsection (j) of this Section. |
As used in this subsection (i): |
"High Impact Business construction jobs credit" means an |
amount equal to 50% (or 75% if the High Impact Business |
construction project is located in an underserved area) of the |
incremental income tax attributable to High Impact Business |
construction job employees. The total aggregate amount of |
credits awarded under the Blue Collar Jobs Act (Article 20 of |
Public Act 101-9) shall not exceed $20,000,000 in any State |
fiscal year |
|
"High Impact Business construction job employee" means a |
laborer or worker who is employed by an Illinois contractor or |
subcontractor in the actual construction work on the site of a |
High Impact Business construction job project. |
"High Impact Business construction jobs project" means |
building a structure or building or making improvements of any |
kind to real property, undertaken and commissioned by a |
business that was designated as a High Impact Business by the |
Department. The term "High Impact Business construction jobs |
project" does not include the routine operation, routine |
repair, or routine maintenance of existing structures, |
buildings, or real property. |
"Incremental income tax" means the total amount withheld |
during the taxable year from the compensation of High Impact |
Business construction job employees. |
"Underserved area" means a geographic area that meets one |
or more of the following conditions: |
(1) the area has a poverty rate of at least 20% |
according to the latest American Community Survey; |
(2) 35% or more of the families with children in the |
area are living below 130% of the poverty line, according |
to the latest American Community Survey; |
(3) at least 20% of the households in the area receive |
assistance under the Supplemental Nutrition Assistance |
Program (SNAP); or |
(4) the area has an average unemployment rate, as |
|
determined by the Illinois Department of Employment |
Security, that is more than 120% of the national |
unemployment average, as determined by the U.S. Department |
of Labor, for a period of at least 2 consecutive calendar |
years preceding the date of the application. |
(j) Each contractor and subcontractor who is engaged in |
and executing a High Impact Business Construction jobs |
project, as defined under subsection (i) of this Section, for |
a business that is entitled to a credit pursuant to subsection |
(i) of this Section shall: |
(1) make and keep, for a period of 5 years from the |
date of the last payment made on or after June 5, 2019 (the |
effective date of Public Act 101-9) on a contract or |
subcontract for a High Impact Business Construction Jobs |
Project, records for all laborers and other workers |
employed by the contractor or subcontractor on the |
project; the records shall include: |
(A) the worker's name; |
(B) the worker's address; |
(C) the worker's telephone number, if available; |
(D) the worker's social security number; |
(E) the worker's classification or |
classifications; |
(F) the worker's gross and net wages paid in each |
pay period; |
(G) the worker's number of hours worked each day; |
|
(H) the worker's starting and ending times of work |
each day; |
(I) the worker's hourly wage rate; |
(J) the worker's hourly overtime wage rate; |
(K) the worker's race and ethnicity; and |
(L) the worker's gender; |
(2) no later than the 15th day of each calendar month, |
provide a certified payroll for the immediately preceding |
month to the taxpayer in charge of the High Impact |
Business construction jobs project; within 5 business days |
after receiving the certified payroll, the taxpayer shall |
file the certified payroll with the Department of Labor |
and the Department of Commerce and Economic Opportunity; a |
certified payroll must be filed for only those calendar |
months during which construction on a High Impact Business |
construction jobs project has occurred; the certified |
payroll shall consist of a complete copy of the records |
identified in paragraph (1) of this subsection (j), but |
may exclude the starting and ending times of work each |
day; the certified payroll shall be accompanied by a |
statement signed by the contractor or subcontractor or an |
officer, employee, or agent of the contractor or |
subcontractor which avers that: |
(A) he or she has examined the certified payroll |
records required to be submitted by the Act and such |
records are true and accurate; and |
|
(B) the contractor or subcontractor is aware that |
filing a certified payroll that he or she knows to be |
false is a Class A misdemeanor. |
A general contractor is not prohibited from relying on a |
certified payroll of a lower-tier subcontractor, provided the |
general contractor does not knowingly rely upon a |
subcontractor's false certification. |
Any contractor or subcontractor subject to this |
subsection, and any officer, employee, or agent of such |
contractor or subcontractor whose duty as an officer, |
employee, or agent it is to file a certified payroll under this |
subsection, who willfully fails to file such a certified |
payroll on or before the date such certified payroll is |
required by this paragraph to be filed and any person who |
willfully files a false certified payroll that is false as to |
any material fact is in violation of this Act and guilty of a |
Class A misdemeanor. |
The taxpayer in charge of the project shall keep the |
records submitted in accordance with this subsection on or |
after June 5, 2019 (the effective date of Public Act 101-9) for |
a period of 5 years from the date of the last payment for work |
on a contract or subcontract for the High Impact Business |
construction jobs project. |
The records submitted in accordance with this subsection |
shall be considered public records, except an employee's |
address, telephone number, and social security number, and |
|
made available in accordance with the Freedom of Information |
Act. The Department of Labor shall share the information with |
the Department in order to comply with the awarding of a High |
Impact Business construction jobs credit. A contractor, |
subcontractor, or public body may retain records required |
under this Section in paper or electronic format. |
(k) Upon 7 business days' notice, each contractor and |
subcontractor shall make available for inspection and copying |
at a location within this State during reasonable hours, the |
records identified in this subsection (j) to the taxpayer in |
charge of the High Impact Business construction jobs project, |
its officers and agents, the Director of the Department of |
Labor and his or her deputies and agents, and to federal, |
State, or local law enforcement agencies and prosecutors. |
(l) The changes made to this Section by this amendatory |
Act of the 102nd General Assembly, other than the changes in |
subsection (a), apply to high impact businesses that submit |
applications on or after the effective date of this amendatory |
Act of the 102nd General Assembly. |
(Source: P.A. 101-9, eff. 6-5-19; 102-108, eff. 1-1-22; |
102-558, eff. 8-20-21; 102-605, eff. 8-27-21; 102-662, eff. |
9-15-21; 102-673, eff. 11-30-21; 102-813, eff. 5-13-22; |
102-1125, eff. 2-3-23.)
|
Section 35. The Public Utilities Act is amended by |
changing Section 9-222.1A as follows:
|
|
(220 ILCS 5/9-222.1A)
|
Sec. 9-222.1A. High impact business. Beginning on August |
1, 1998 and
thereafter, a business enterprise that is |
certified as a High Impact Business
by the Department of |
Commerce and Economic Opportunity (formerly Department of |
Commerce and Community Affairs) is exempt from the tax
imposed |
by Section 2-4 of the Electricity Excise Tax Law, if the High |
Impact
Business is registered to self-assess that tax, and is |
exempt from any
additional charges added to the business |
enterprise's utility bills as a
pass-on of State utility taxes |
under Section 9-222 of this Act, to the extent
the tax or |
charges are exempted by the percentage specified by the |
Department
of Commerce and Economic Opportunity for State |
utility taxes, provided the
business enterprise meets the |
following criteria:
|
(1) (A) it intends either (i) to make a minimum |
eligible investment
of
$12,000,000 that will be placed |
in service in qualified property in Illinois
and is |
intended to create at least 500 full-time equivalent |
jobs at a
designated
location in Illinois; or (ii) to |
make a minimum eligible investment of
$30,000,000 that |
will be placed in service in qualified property in
|
Illinois and is intended to retain at least 1,500 |
full-time equivalent jobs at
a designated location in |
Illinois; or
|
|
(B) it meets the criteria of subdivision |
(a)(3)(B), (a)(3)(C),
(a)(3)(D), or (a)(3)(F), or |
(a)(3)(G) of
Section 5.5 of the
Illinois Enterprise |
Zone Act;
|
(2) it is designated as a High Impact Business by the |
Department of
Commerce and Economic Opportunity; and
|
(3) it is certified by the Department of Commerce and |
Economic Opportunity as complying with the requirements |
specified in clauses (1) and (2) of
this Section.
|
The Department of Commerce and Economic Opportunity shall |
determine the period
during which the exemption from the |
Electricity Excise Tax Law and the
charges imposed under |
Section 9-222 are in effect and shall specify the percentage
|
of the exemption from those taxes or additional charges.
|
The Department of Commerce and Economic Opportunity is |
authorized to
promulgate rules and regulations to carry out |
the provisions of this Section,
including procedures for |
complying with the requirements specified in
clauses (1) and |
(2) of this Section and procedures for applying for the
|
exemptions authorized under this Section; to define the |
amounts and types of
eligible investments that business |
enterprises must make in order to receive
State utility tax |
exemptions or exemptions from the additional charges imposed
|
under Section 9-222 and this Section; to
approve such utility |
tax exemptions for business enterprises whose investments
are |
not yet placed in service; and to require that business |
|
enterprises
granted tax exemptions or exemptions from |
additional charges under Section
9-222 repay the exempted |
amount if the business enterprise fails
to comply with the |
terms and conditions of the certification.
|
Upon certification of the business enterprises by the |
Department of Commerce
and Economic Opportunity, the |
Department of Commerce and Economic Opportunity shall
notify |
the Department of Revenue of the certification. The Department |
of
Revenue shall notify the public utilities of the exemption |
status of business
enterprises from the tax or pass-on charges |
of State utility taxes. The
exemption
status shall take effect |
within 3 months after certification of the
business |
enterprise.
|
(Source: P.A. 102-1125, eff. 2-3-23.)
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