Full Text of SB0345 97th General Assembly
SB0345sam002 97TH GENERAL ASSEMBLY | Sen. Matt Murphy Filed: 5/23/2011
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| 1 | | AMENDMENT TO SENATE BILL 345
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 345 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Secretary of State Act is amended by | 5 | | changing Section 5 as follows:
| 6 | | (15 ILCS 305/5) (from Ch. 124, par. 5)
| 7 | | Sec. 5. It shall be the duty of the Secretary of State:
| 8 | | 1. To countersign and affix the seal of state to all | 9 | | commissions
required by law to be issued by the Governor.
| 10 | | 2. To make a register of all appointments by the Governor, | 11 | | specifying
the person appointed, the office conferred, the date | 12 | | of the appointment,
the date when bond or oath is taken and the | 13 | | date filed. If Senate
confirmation is required, the date of the | 14 | | confirmation shall be included
in the register.
| 15 | | 3. To make proper indexes to public acts, resolutions, | 16 | | papers and
documents in his office.
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| 1 | | 3-a. To review all rules of all State agencies adopted in | 2 | | compliance
with the
codification system prescribed by the | 3 | | Secretary. The review shall be for the
purposes and include all | 4 | | the powers and duties provided in the Illinois
Administrative | 5 | | Procedure Act. The Secretary of State shall cooperate with the
| 6 | | Legislative Information System to insure the accuracy of the | 7 | | text of the rules
maintained under the Legislative Information | 8 | | System Act.
| 9 | | 4. To give any person requiring the same paying the lawful | 10 | | fees
therefor, a copy of any law, act, resolution, record or | 11 | | paper in his
office, and attach thereto his certificate, under | 12 | | the seal of the state.
| 13 | | 5. To take charge of and preserve from waste, and keep in | 14 | | repair,
the houses, lots, grounds and appurtenances, situated | 15 | | in the City of
Springfield, and belonging to or occupied by the | 16 | | State, the care of
which is not otherwise provided for by law, | 17 | | and to take charge of and
preserve from waste, and keep in | 18 | | repair, the houses, lots, grounds and
appurtenances, situated | 19 | | in the State outside the City of Springfield
where such houses, | 20 | | lots, grounds and appurtenances are occupied by the
Secretary | 21 | | of State and no other State officer or agency.
| 22 | | 6. To supervise the distribution of the laws.
| 23 | | 7. To perform such other duties as may be required by law. | 24 | | The
Secretary of State may, within appropriations authorized by | 25 | | the General
Assembly, maintain offices in the State Capital and | 26 | | in such other places
in the State as he may deem necessary to |
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| 1 | | properly carry out the powers
and duties vested in him by law.
| 2 | | 8. In addition to all other authority granted to the | 3 | | Secretary by law, subject to appropriation, to make grants or | 4 | | otherwise provide assistance to, among others without | 5 | | limitation, units of local government, school districts, | 6 | | educational institutions, private agencies, not-for-profit | 7 | | organizations, and for-profit entities for the health, safety, | 8 | | and welfare of Illinois residents for purposes related to | 9 | | education, transportation, construction, capital improvements, | 10 | | social services, and any other lawful public purpose. Upon | 11 | | request of the Secretary, all State agencies are mandated to | 12 | | provide the Secretary with assistance in administering the | 13 | | grants. | 14 | | 9. To notify the Auditor General of any Public Act filed | 15 | | with the Office of the Secretary of State making an | 16 | | appropriation or transfer of funds from the State treasury. | 17 | | This paragraph (9) applies only through June 30, 2016 June 30, | 18 | | 2015 . | 19 | | (Source: P.A. 96-37, eff. 7-13-09; 96-1496, eff. 1-13-11.)
| 20 | | Section 10. The Illinois State Auditing Act is amended by | 21 | | changing Section 3-20 as follows: | 22 | | (30 ILCS 5/3-20) | 23 | | Sec. 3-20. Spending limitation reports. The Auditor | 24 | | General shall issue reports in accordance with Section 201.5 of |
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| 1 | | the Illinois Income Tax Act. This Section applies through June | 2 | | 30, 2016 June 30, 2015 or the effective date of a reduction in | 3 | | the rate of tax imposed by subsections (a) and (b) of Section | 4 | | 201 of the Illinois Income Tax Act pursuant to Section 201.5 of | 5 | | the Illinois Income Tax Act, whichever is earlier.
| 6 | | (Source: P.A. 96-1496, eff. 1-13-11.) | 7 | | Section 15. The Illinois Income Tax Act is amended by | 8 | | changing Section 201.5 as follows: | 9 | | (35 ILCS 5/201.5) | 10 | | Sec. 201.5. State spending limitation and tax reduction. | 11 | | (a) If, beginning in State fiscal year 2012 and continuing | 12 | | through State fiscal year 2016 2015 , State spending for any | 13 | | fiscal year exceeds the State spending limitation set forth in | 14 | | subsection (b) of this Section, then the tax rates set forth in | 15 | | subsection (b) of Section 201 of this Act shall be reduced, | 16 | | according to the procedures set forth in this Section, to 3% of | 17 | | the taxpayer's net income for individuals, trusts, and estates | 18 | | and to 4.8% of the taxpayer's net income for corporations. For | 19 | | all taxable years following the taxable year in which the rate | 20 | | has been reduced pursuant to this Section, the tax rate set | 21 | | forth in subsection (b) of Section 201 of this Act shall be 3% | 22 | | of the taxpayer's net income for individuals, trusts, and | 23 | | estates and 4.8% of the taxpayer's net income for corporations. | 24 | | (b) The State spending limitation for fiscal years 2012 |
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| 1 | | through 2016 2015 shall be as follows: (i) for fiscal year | 2 | | 2012, $29,979,000,000 $36,818,000,000 ; (ii) for fiscal year | 3 | | 2013, $30,429,000,000 $37,554,000,000 ; (iii) for fiscal year | 4 | | 2014, $30,885,000,000 $38,305,000,000 ; and (iv) for fiscal | 5 | | year 2015, $31,348,000,000; and (v) for fiscal year 2016, | 6 | | $31,819,000,000 $39,072,000,000 . | 7 | | (c) Nothwithstanding any other provision of law to the | 8 | | contrary, the Auditor General shall examine each Public Act | 9 | | authorizing State spending from State general funds and prepare | 10 | | a report no later than 30 days after receiving notification of | 11 | | the Public Act from the Secretary of State or 60 days after the | 12 | | effective date of the Public Act, whichever is earlier. The | 13 | | Auditor General shall file the report with the Secretary of | 14 | | State and copies with the Governor, the State Treasurer, the | 15 | | State Comptroller, the Senate, and the House of | 16 | | Representatives. The report shall indicate: (i) the amount of | 17 | | State spending set forth in the applicable Public Act; (ii) the | 18 | | total amount of State spending authorized by law for the | 19 | | applicable fiscal year as of the date of the report; and (iii) | 20 | | whether State spending exceeds the State spending limitation | 21 | | set forth in subsection (b). The Auditor General may examine | 22 | | multiple Public Acts in one consolidated report, provided that | 23 | | each Public Act is examined within the time period mandated by | 24 | | this subsection (c). The Auditor General shall issue reports in | 25 | | accordance with this Section through June 30, 2016 June 30, | 26 | | 2015 or the effective date of a reduction in the rate of tax |
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| 1 | | imposed by subsections (a) and (b) of Section 201 of this Act | 2 | | pursuant to this Section, whichever is earlier. | 3 | | At the request of the Auditor General, each State agency | 4 | | shall, without delay, make available to the Auditor General or | 5 | | his or her designated representative any record or information | 6 | | requested and shall provide for examination or copying all | 7 | | records, accounts, papers, reports, vouchers, correspondence, | 8 | | books and other documentation in the custody of that agency, | 9 | | including information stored in electronic data processing | 10 | | systems, which is related to or within the scope of a report | 11 | | prepared under this Section. The Auditor General shall report | 12 | | to the Governor each instance in which a State agency fails to | 13 | | cooperate promptly and fully with his or her office as required | 14 | | by this Section. | 15 | | The Auditor General's report shall not be in the nature of | 16 | | a post-audit or examination and shall not lead to the issuance | 17 | | of an opinion as that term is defined in generally accepted | 18 | | government auditing standards. | 19 | | (d) If the Auditor General reports that State spending has | 20 | | exceeded the State spending limitation set forth in subsection | 21 | | (b) and if the Governor has not been presented with a bill or | 22 | | bills passed by the General Assembly to reduce State spending | 23 | | to a level that does not exceed the State spending limitation | 24 | | within 45 calendar days of receipt of the Auditor General's | 25 | | report, then the Governor may, for the purpose of reducing | 26 | | State spending to a level that does not exceed the State |
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| 1 | | spending limitation set forth in subsection (b), designate | 2 | | amounts to be set aside as a reserve from the amounts | 3 | | appropriated from the State general funds for all boards, | 4 | | commissions, agencies, institutions, authorities, colleges, | 5 | | universities, and bodies politic and corporate of the State, | 6 | | but not other constitutional officers, the legislative or | 7 | | judicial branch, the office of the Executive Inspector General, | 8 | | or the Executive Ethics Commission. Such a designation must be | 9 | | made within 15 calendar days after the end of that 45-day | 10 | | period. If the Governor designates amounts to be set aside as a | 11 | | reserve, the Governor shall give notice of the designation to | 12 | | the Auditor General, the State Treasurer, the State | 13 | | Comptroller, the Senate, and the House of Representatives. The | 14 | | amounts placed in reserves shall not be transferred, obligated, | 15 | | encumbered, expended, or otherwise committed unless so | 16 | | authorized by law. Any amount placed in reserves is not State | 17 | | spending and shall not be considered when calculating the total | 18 | | amount of State spending. Any Public Act authorizing the use of | 19 | | amounts placed in reserve by the Governor is considered State | 20 | | spending, unless such Public Act authorizes the use of amounts | 21 | | placed in reserves in response to a fiscal emergency under | 22 | | subsection (g). | 23 | | (e) If the Auditor General reports under subsection (c) | 24 | | that State spending has exceeded the State spending limitation | 25 | | set forth in subsection (b), then the Auditor General shall | 26 | | issue a supplemental report no sooner than the 61st day and no |
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| 1 | | later than the 65th day after issuing the report pursuant to | 2 | | subsection (c). The supplemental report shall: (i) summarize | 3 | | details of actions taken by the General Assembly and the | 4 | | Governor after the issuance of the initial report to reduce | 5 | | State spending, if any, (ii) indicate whether the level of | 6 | | State spending has changed since the initial report, and (iii) | 7 | | indicate whether State spending exceeds the State spending | 8 | | limitation. The Auditor General shall file the report with the | 9 | | Secretary of State and copies with the Governor, the State | 10 | | Treasurer, the State Comptroller, the Senate, and the House of | 11 | | Representatives. If the supplemental report of the Auditor | 12 | | General provides that State spending exceeds the State spending | 13 | | limitation, then the rate of tax imposed by subsections (a) and | 14 | | (b) of Section 201 is reduced as provided in this Section | 15 | | beginning on the first day of the first month to occur not less | 16 | | than 30 days after issuance of the supplemental report. | 17 | | (f) For any taxable year in which the rates of tax have | 18 | | been reduced under this Section, the tax imposed by subsections | 19 | | (a) and (b) of Section 201 shall be determined as follows: | 20 | | (1) In the case of an individual, trust, or estate, the | 21 | | tax shall be imposed in an amount equal to the sum of (i) | 22 | | the rate applicable to the taxpayer under subsection (b) of | 23 | | Section 201 (without regard to the provisions of this | 24 | | Section) times the taxpayer's net income for any portion of | 25 | | the taxable year prior to the effective date of the | 26 | | reduction and (ii) 3% of the taxpayer's net income for any |
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| 1 | | portion of the taxable year on or after the effective date | 2 | | of the reduction. | 3 | | (2) In the case of a corporation, the tax shall be | 4 | | imposed in an amount equal to the sum of (i) the rate | 5 | | applicable to the taxpayer under subsection (b) of Section | 6 | | 201 (without regard to the provisions of this Section) | 7 | | times the taxpayer's net income for any portion of the | 8 | | taxable year prior to the effective date of the reduction | 9 | | and (ii) 4.8% of the taxpayer's net income for any portion | 10 | | of the taxable year on or after the effective date of the | 11 | | reduction. | 12 | | (3) For any taxpayer for whom the rate has been reduced | 13 | | under this Section for a portion of a taxable year, the | 14 | | taxpayer shall determine the net income for each portion of | 15 | | the taxable year following the rules set forth in Section | 16 | | 202.5 of this Act, using the effective date of the rate | 17 | | reduction rather than the January 1 dates found in that | 18 | | Section, and the day before the effective date of the rate | 19 | | reduction rather than the December 31 dates found in that | 20 | | Section. | 21 | | (4) If the rate applicable to the taxpayer under | 22 | | subsection (b) of Section 201 (without regard to the | 23 | | provisions of this Section) changes during a portion of the | 24 | | taxable year to which that rate is applied under paragraphs | 25 | | (1) or (2) of this subsection (f), the tax for that portion | 26 | | of the taxable year for purposes of paragraph (1) or (2) of |
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| 1 | | this subsection (f) shall be determined as if that portion | 2 | | of the taxable year were a separate taxable year, following | 3 | | the rules set forth in Section 202.5 of this Act. If the | 4 | | taxpayer elects to follow the rules set forth in subsection | 5 | | (b) of Section 202.5, the taxpayer shall follow the rules | 6 | | set forth in subsection (b) of Section 202.5 for all | 7 | | purposes of this Section for that taxable year. | 8 | | (g) Notwithstanding the State spending limitation set | 9 | | forth in subsection (b) of this Section, the Governor may | 10 | | declare a fiscal emergency by filing a declaration with the | 11 | | Secretary of State and copies with the State Treasurer, the | 12 | | State Comptroller, the Senate, and the House of | 13 | | Representatives. The declaration must be limited to only one | 14 | | State fiscal year, set forth compelling reasons for declaring a | 15 | | fiscal emergency, and request a specific dollar amount. Unless, | 16 | | within 10 calendar days of receipt of the Governor's | 17 | | declaration, the State Comptroller or State Treasurer notifies | 18 | | the Senate and the House of Representatives that he or she does | 19 | | not concur in the Governor's declaration, State spending | 20 | | authorized by law to address the fiscal emergency in an amount | 21 | | no greater than the dollar amount specified in the declaration | 22 | | shall not be considered "State spending" for purposes of the | 23 | | State spending limitation. | 24 | | (h) As used in this Section: | 25 | | "State general funds" means the General Revenue Fund, the | 26 | | Common School Fund, the General Revenue Common School Special |
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| 1 | | Account Fund, the Education Assistance Fund, and the Budget | 2 | | Stabilization Fund. | 3 | | "State spending" means (i) the total amount authorized for | 4 | | spending by appropriation or statutory transfer from the State | 5 | | general funds in the applicable fiscal year, and (ii) any | 6 | | amounts the Governor places in reserves in accordance with | 7 | | subsection (d) that are subsequently released from reserves | 8 | | following authorization by a Public Act. For the purpose of | 9 | | this definition, "appropriation" means authority to spend | 10 | | money from a State general fund for a specific amount, purpose, | 11 | | and time period, including any supplemental appropriation or | 12 | | continuing appropriation, but does not include | 13 | | reappropriations from a previous fiscal year. For the purpose | 14 | | of this definition, "statutory transfer" means authority to | 15 | | transfer funds from one State general fund to any other fund in | 16 | | the State treasury, but does not include transfers made from | 17 | | one State general fund to another State general fund. | 18 | | "State spending limitation" means the amount described in | 19 | | subsection (b) of this Section for the applicable fiscal year.
| 20 | | (Source: P.A. 96-1496, eff. 1-13-11.)
| 21 | | Section 99. Effective date. This Act takes effect upon | 22 | | becoming law.".
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