Illinois General Assembly - Full Text of HB4237
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Full Text of HB4237  100th General Assembly


Rep. Jonathan Carroll

Filed: 2/13/2018





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2    AMENDMENT NO. ______. Amend House Bill 4237 by replacing
3everything after the enacting clause with the following:
4    "Section 5. The State Finance Act is amended by adding
5Sections 5.886 and 6z-105 as follows:
6    (30 ILCS 105/5.886 new)
7    Sec. 5.886. The Illinois Education Excellence Fund.
8    (30 ILCS 105/6z-105 new)
9    Sec. 6z-105. The Illinois Education Excellence Fund;
11    (a) The Illinois Education Excellence Fund is hereby
12created as a special fund in the State treasury. The Fund may
13accept contributions for exclusively public education
14purposes, as specified under Section 170 of the Internal
15Revenue Code relating to charitable contributions and gifts.



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1All moneys in the Fund shall be used for those public education
2purposes, subject to appropriation by the General Assembly.
3"Public education purposes" includes, but is not limited to,
4early childhood education, elementary and secondary education,
5higher education, adult education, and teachers' employment
7    (b) The State Treasurer shall adopt any rules necessary or
8appropriate to administer the Fund, including rules allowing
9the public to make monetary contributions to the Fund and
10obtain a certification from the Treasurer for the credit
11allowed under Section 228 of the Illinois Income Tax Act. The
12Treasurer shall certify the contribution amount eligible for
13credit within 45 days following receipt of the contribution and
14shall provide a copy of the certification to the taxpayer and
15the Department of Revenue as soon as possible after the
17    Section 10. The Illinois Income Tax Act is amended by
18adding Section 228 as follows:
19    (35 ILCS 5/228 new)
20    Sec. 228. Contributions to the Illinois Education
21Excellence Fund.
22    (a) For taxable years ending after December 31, 2017 and
23before January 1, 2026, any individual taxpayer who makes a
24contribution to the Illinois Education Excellence Fund is



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1entitled to a credit against the taxes imposed under
2subsections (a) and (b) of Section 201 in an amount equal to
3100% of the contributions made by the taxpayer to the Fund
4during the taxable year.
5    (b) For partners, shareholders of Subchapter S
6corporations, and owners of limited liability companies, if the
7liability company is treated as a partnership for the purposes
8of federal and State income taxation, there shall be allowed a
9credit under this Section to be determined in accordance with
10the determination of income and distributive share of income
11under Sections 702 and 704 and Subchapter S of the Internal
12Revenue Code.
13    (c) In no event shall a credit under this Section reduce a
14taxpayer's liability to less than zero. If the amount of credit
15exceeds the tax liability for the year, the excess may be
16carried forward and applied to the tax liability for the 5
17taxable years following the excess credit year. The tax credit
18shall be applied to the earliest year for which there is a tax
19liability. If there are credits for more than one year that are
20available to offset liability, the earlier credit shall be
21applied first.
22    (d) This Section is exempt from the provisions of Section
24    Section 20. The Counties Code is amended by changing
25Section 5-1005 as follows:



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1    (55 ILCS 5/5-1005)  (from Ch. 34, par. 5-1005)
2    Sec. 5-1005. Powers. Each county shall have power:
3        1. To purchase and hold the real and personal estate
4    necessary for the uses of the county, and to purchase and
5    hold, for the benefit of the county, real estate sold by
6    virtue of judicial proceedings in which the county is
7    plaintiff.
8        2. To sell and convey or lease any real or personal
9    estate owned by the county.
10        3. To make all contracts and do all other acts in
11    relation to the property and concerns of the county
12    necessary to the exercise of its corporate powers.
13        4. To take all necessary measures and institute
14    proceedings to enforce all laws for the prevention of
15    cruelty to animals.
16        5. To purchase and hold or lease real estate upon which
17    may be erected and maintained buildings to be utilized for
18    purposes of agricultural experiments and to purchase, hold
19    and use personal property for the care and maintenance of
20    such real estate in connection with such experimental
21    purposes.
22        6. To cause to be erected, or otherwise provided,
23    suitable buildings for, and maintain a county hospital and
24    necessary branch hospitals and/or a county sheltered care
25    home or county nursing home for the care of such sick,



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1    chronically ill or infirm persons as may by law be proper
2    charges upon the county, or upon other governmental units,
3    and to provide for the management of the same. The county
4    board may establish rates to be paid by persons seeking
5    care and treatment in such hospital or home in accordance
6    with their financial ability to meet such charges, either
7    personally or through a hospital plan or hospital
8    insurance, and the rates to be paid by governmental units,
9    including the State, for the care of sick, chronically ill
10    or infirm persons admitted therein upon the request of such
11    governmental units. Any hospital maintained by a county
12    under this Section is authorized to provide any service and
13    enter into any contract or other arrangement not prohibited
14    for a hospital that is licensed under the Hospital
15    Licensing Act, incorporated under the General
16    Not-For-Profit Corporation Act, and exempt from taxation
17    under paragraph (3) of subsection (c) of Section 501 of the
18    Internal Revenue Code.
19        7. To contribute such sums of money toward erecting,
20    building, maintaining, and supporting any non-sectarian
21    public hospital located within its limits as the county
22    board of the county shall deem proper.
23        8. To purchase and hold real estate for the
24    preservation of forests, prairies and other natural areas
25    and to maintain and regulate the use thereof.
26        9. To purchase and hold real estate for the purpose of



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1    preserving historical spots in the county, to restore,
2    maintain and regulate the use thereof and to donate any
3    historical spot to the State.
4        10. To appropriate funds from the county treasury to be
5    used in any manner to be determined by the board for the
6    suppression, eradication and control of tuberculosis among
7    domestic cattle in such county.
8        11. To take all necessary measures to prevent forest
9    fires and encourage the maintenance and planting of trees
10    and the preservation of forests.
11        12. To authorize the closing on Saturday mornings of
12    all offices of all county officers at the county seat of
13    each county, and to otherwise regulate and fix the days and
14    the hours of opening and closing of such offices, except
15    when the days and the hours of opening and closing of the
16    office of any county officer are otherwise fixed by law;
17    but the power herein conferred shall not apply to the
18    office of State's Attorney and the offices of judges and
19    clerks of courts and, in counties of 500,000 or more
20    population, the offices of county clerk.
21        13. To provide for the conservation, preservation and
22    propagation of insectivorous birds through the expenditure
23    of funds provided for such purpose.
24        14. To appropriate funds from the county treasury and
25    expend the same for care and treatment of tuberculosis
26    residents.



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1        15. In counties having less than 1,000,000
2    inhabitants, to take all necessary or proper steps for the
3    extermination of mosquitoes, flies or other insects within
4    the county.
5        16. To install an adequate system of accounts and
6    financial records in the offices and divisions of the
7    county, suitable to the needs of the office and in
8    accordance with generally accepted principles of
9    accounting for governmental bodies, which system may
10    include such reports as the county board may determine.
11        17. To purchase and hold real estate for the
12    construction and maintenance of motor vehicle parking
13    facilities for persons using county buildings, but the
14    purchase and use of such real estate shall not be for
15    revenue producing purposes.
16        18. To acquire and hold title to real property located
17    within the county, or partly within and partly outside the
18    county by dedication, purchase, gift, legacy or lease, for
19    park and recreational purposes and to charge reasonable
20    fees for the use of or admission to any such park or
21    recreational area and to provide police protection for such
22    park or recreational area. Personnel employed to provide
23    such police protection shall be conservators of the peace
24    within such park or recreational area and shall have power
25    to make arrests on view of the offense or upon warrants for
26    violation of any of the ordinances governing such park or



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1    recreational area or for any breach of the peace in the
2    same manner as the police in municipalities organized and
3    existing under the general laws of the State. All such real
4    property outside the county shall be contiguous to the
5    county and within the boundaries of the State of Illinois.
6        19. To appropriate funds from the county treasury to be
7    used to provide supportive social services designed to
8    prevent the unnecessary institutionalization of elderly
9    residents, or, for operation of, and equipment for, senior
10    citizen centers providing social services to elderly
11    residents.
12        20. To appropriate funds from the county treasury and
13    loan such funds to a county water commission created under
14    the "Water Commission Act", approved June 30, 1984, as now
15    or hereafter amended, in such amounts and upon such terms
16    as the county may determine or the county and the
17    commission may agree. The county shall not under any
18    circumstances be obligated to make such loans. The county
19    shall not be required to charge interest on any such loans.
20        21. To appropriate and expend funds from the county
21    treasury for economic development purposes, including the
22    making of grants to any other governmental entity or
23    commercial enterprise deemed necessary or desirable for
24    the promotion of economic development in the county.
25        22. To lease space on a telecommunications tower to a
26    public or private entity.



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1        23. In counties having a population of 100,000 or less
2    and a public building commission organized by the county
3    seat of the county, to cause to be erected or otherwise
4    provided, and to maintain or cause to be maintained,
5    suitable facilities to house students pursuing a
6    post-secondary education at an academic institution
7    located within the county. The county may provide for the
8    management of the facilities.
9        24. For taxable years 2018 through 2025, to establish a
10    fund in the county treasury for the purpose of accepting
11    contributions from individual taxpayers for exclusively
12    public purposes, as specified under Section 170 of the
13    Internal Revenue Code relating to charitable contributions
14    and gifts. All moneys in the Fund shall be used for those
15    public purposes. The county may provide for a credit
16    against the taxpayer's property tax liability in an amount
17    equal to the amount of the contribution.
18    All contracts for the purchase of coal under this Section
19shall be subject to the provisions of "An Act concerning the
20use of Illinois mined coal in certain plants and institutions",
21filed July 13, 1937, as amended.
22(Source: P.A. 95-197, eff. 8-16-07; 95-813, eff. 1-1-09;
2396-622, eff. 8-24-09.)
24    Section 99. Effective date. This Act takes effect upon
25becoming law.".