Full Text of HB0961 98th General Assembly
HB0961eng 98TH GENERAL ASSEMBLY |
| | HB0961 Engrossed | | LRB098 06118 HLH 36159 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 Revenue Sharing Act is amended by | 5 | | changing Section 1 as follows:
| 6 | | (30 ILCS 115/1) (from Ch. 85, par. 611)
| 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
| 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
| 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 |
| | | HB0961 Engrossed | - 2 - | LRB098 06118 HLH 36159 b |
|
| 1 | | by subsections (a) and
(b) of Section 201 of the Illinois | 2 | | Income Tax Act during the preceding month.
| 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.
| 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.
|
| | | HB0961 Engrossed | - 3 - | LRB098 06118 HLH 36159 b |
|
| 1 | | (Source: P.A. 88-89.)
| 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
| 13 | | paid into the General Revenue Fund in the State treasury; money
| 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
| 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
| 22 | | Code, as directed by the Department of Healthcare and Family | 23 | | Services. | 24 | | (b) Local Government Distributive Fund. |
| | | HB0961 Engrossed | - 4 - | LRB098 06118 HLH 36159 b |
|
| 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
| 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 |
| | | HB0961 Engrossed | - 5 - | LRB098 06118 HLH 36159 b |
|
| 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) |
| | | HB0961 Engrossed | - 6 - | LRB098 06118 HLH 36159 b |
|
| 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) |
| | | HB0961 Engrossed | - 7 - | LRB098 06118 HLH 36159 b |
|
| 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
| 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
| 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
| 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 |
| | | HB0961 Engrossed | - 8 - | LRB098 06118 HLH 36159 b |
|
| 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
| 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
| 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 |
| | | HB0961 Engrossed | - 9 - | LRB098 06118 HLH 36159 b |
|
| 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
| 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 |
| | | HB0961 Engrossed | - 10 - | LRB098 06118 HLH 36159 b |
|
| 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
| 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
| 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 |
| | | HB0961 Engrossed | - 11 - | LRB098 06118 HLH 36159 b |
|
| 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
| 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
| 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 |
| | | HB0961 Engrossed | - 12 - | LRB098 06118 HLH 36159 b |
|
| 1 | | Treasurer and State Comptroller shall
transfer from the | 2 | | Personal Property Tax Replacement Fund to the Income Tax
| 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
| 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 |
| | | HB0961 Engrossed | - 13 - | LRB098 06118 HLH 36159 b |
|
| 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
| 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
| 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
| 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 |
| | | HB0961 Engrossed | - 14 - | LRB098 06118 HLH 36159 b |
|
| 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.)
| 26 | | Section 99. Effective date. This Act takes effect upon |
| | | HB0961 Engrossed | - 15 - | LRB098 06118 HLH 36159 b |
|
| 1 | | becoming law.
|
|