Illinois General Assembly - Full Text of SB3617
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Full Text of SB3617  102nd General Assembly

SB3617sam001 102ND GENERAL ASSEMBLY

Sen. Laura Fine

Filed: 2/7/2022

 

 


 

 


 
10200SB3617sam001LRB102 22973 KTG 35798 a

1
AMENDMENT TO SENATE BILL 3617

2    AMENDMENT NO. ______. Amend Senate Bill 3617 by replacing
3line 14 on page 13 through line 8 on page 22 with the
4following:
 
5    "Section 3-1. Short title. This Article may be cited as
6the Recovery and Mental Health Tax Credit Act. References in
7this Article to "this Act" mean this Article.
 
8    Section 3-5. Findings.
9    (a) In the interest of reducing stigma and increasing the
10available pool of potential employees, the General Assembly
11finds and declares that those residents of Illinois diagnosed
12with mental illness and substance use disorders should be
13eligible for and encouraged to seek gainful employment.
14    (b) The General Assembly finds and declares that minority
15communities in the State have been more negatively impacted in
16employment opportunities for minority residents diagnosed with

 

 

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1mental illness and substance use disorders and should receive
2additional employment opportunities and incentives for
3employing minority residents diagnosed with mental illness or
4substance use disorders.
5    (c) Due to the COVID-19 public health emergency, employers
6in the State of Illinois have suffered negative economic
7impacts, a loss in workforce, staffing difficulties, and have
8found it difficult to recruit new workers.
9    (d) In the interest of providing additional employment
10opportunities for those residents of Illinois diagnosed with
11mental illness or substance use disorders and expanding the
12pool of potential workers in the State, the General Assembly
13finds and declares that certain qualified employers who employ
14eligible individuals should be eligible for a tax credit.
 
15    Section 3-10. Definitions. As used in this Act:
16    "Department" means the Department of Human Services.
17    "Eligible individual" means an individual with a substance
18use disorder, as that term is defined under Section 1-10 of the
19Substance Use Disorder Act, or an individual with a mental
20illness as that term is defined under Section 1-129 of the
21Mental Health and Developmental Disabilities Code, who is in a
22state of wellness and recovery where there is an abatement of
23signs and symptoms that characterize active substance use
24disorder or mental illness and has demonstrated to the
25qualified employer's satisfaction, pursuant to regulations

 

 

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1adopted by the Department, that he or she has completed a
2course of treatment or is currently in receipt of treatment
3for such substance use disorder or mental illness. A relapse
4in an individual's state of wellness shall not make the
5individual ineligible, so long as the individual shows a
6continued commitment to recovery that aligns with an
7individual's relapse prevention plan, discharge plan, or
8recovery plan.
9    "Qualified employer" means an employer operating within
10the State that has received a certificate of tax credit from
11the Department after the Department has determined that the
12employer:
13        (1) provides a recovery supportive environment for
14    their employees evidenced by a formal working relationship
15    with a substance use disorder treatment provider or
16    facility or mental health provider or facility, each as
17    may be licensed or certified within the State of Illinois,
18    and providing reasonable accommodation to the employees to
19    address their substance use disorder or mental illness,
20    all at no cost or expense to the eligible individual; and
21        (2) satisfies all other criteria in this Section and
22    established by the Department to participate in the
23    recovery tax program created hereunder.
24     "Taxpayer" means any individual, corporation,
25partnership, trust, or other entity subject to the Illinois
26income tax. For the purposes of this Act, 2 individuals filing

 

 

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1a joint return shall be considered one taxpayer.
 
2    Section 3-15. Authorization of tax credit program for
3individuals in recovery from substance use disorders or mental
4illness.
5    (a) For taxable years beginning on or after January 1,
62023, the Department is authorized to and shall establish and
7administer a recovery tax credit program to provide tax
8incentives to qualified employers who employ eligible
9individuals in recovery from a substance use disorder or
10mental illness in part-time and full-time positions within
11Illinois. The Department shall award the tax credit by
12issuance of a certificate of tax credit to the qualified
13employer, who will present the certificate of tax credit to
14the Department of Revenue by attaching the certificate to its
15tax return, as a credit against the qualified employer's tax
16obligation in accordance with this Act. The Department shall
17maintain an electronic listing of the certificates issued by
18which the Department of Revenue may confirm the eligibility of
19qualified employers for the tax credit.
20    (b) To be a qualified employer, an employer must apply
21annually to the Department to claim a credit based upon
22eligible individuals employed during the preceding calendar
23year, using the forms prescribed by the Department. To be
24approved for a credit under this Act, the employer must:
25        (1) agree to provide to the Department the information

 

 

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1    necessary to demonstrate that the employer has satisfied
2    program eligibility requirements and provided all
3    information requested or needed by the Department,
4    including the number of hours worked by the eligible
5    individual and other information necessary for the
6    Department to calculate the amount of credit permitted;
7    and
8        (2) agree to provide names, employer identification
9    numbers, amounts that the employer may claim, and other
10    information necessary for the Department to calculate any
11    tax credit.
12    (c) To be an eligible individual, the individual must be
13diagnosed with or have been diagnosed with a substance use
14disorder or mental illness. Disclosure by the eligible
15individual of his or her mental illness or substance use
16disorder shall be completely voluntary and his or her health
17information may not be shared or disclosed under this Act
18without the eligible individual's express written consent. The
19eligible individual must have been employed by the qualified
20employer in the State for a minimum of 500 hours during the
21applicable calendar year and the tax credit may only begin on
22the date the eligible individual is hired by the qualified
23employer and ending on December 31 of that calendar year or the
24date that the eligible individual's employment with the
25qualified employer ends, whichever occurs first. Only one tax
26credit may be awarded for any eligible individual while

 

 

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1employed by the same or related qualified employer. The hours
2of employment of 2 or more eligible individuals may not be
3aggregated to reach the minimum number of hours. If an
4eligible individual has worked in excess of 500 hours between
5the date of hiring and December 31 of that year, a qualified
6employer can elect to compute and claim a credit for such
7eligible individual in that year based on the hours worked by
8December 31. Alternatively, the qualified employer may elect
9to include such individual in the computation of the credit in
10the year immediately succeeding the year in which the eligible
11individual was hired. In that case, the credit shall be
12computed on the basis of all hours worked by the eligible
13individual from the date of hire to the earlier of the last day
14of employment or December 31 of the succeeding year.
15    (d) The aggregate amount of all credits the Department may
16award under this Act in any calendar year may not exceed
17$2,000,000.
18    (e) If the qualified employer's taxable year is a calendar
19year, the employer shall be entitled to claim the credit as
20shown on the certificate of tax credit on the calendar year
21return for which the certificate of tax credit was issued. If
22the certified employer's taxable year is a fiscal year, the
23qualified employer shall be entitled to claim the credit as
24shown on the certificate of tax credit on the return for the
25fiscal year that includes the last day of the calendar year
26covered by the certificate of tax credit. The tax credit may

 

 

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1not be carried forward.
2    (f) If Department criteria and all other requirements are
3met, a qualified employer shall be entitled to a tax credit
4equal to the product of $1 and the number of hours worked by
5each eligible individual during the eligible individual's
6period of employment with the qualified employer. The tax
7credit awarded hereunder may not exceed $2,000 per eligible
8individual employed by the qualified employer in the State. In
9determining the amount of tax credit that any qualified
10employer may claim, the Department shall review all claims
11submitted for credit by all employers and, to the extent that
12the total amount claimed by employers exceeds the amount
13allocated for this program in that calendar year, shall issue
14tax credits on a pro rata basis corresponding to each
15qualified employer's share of the total amount claimed.
16    (g) No tax credit awarded under this Act may reduce a
17qualified employer's tax obligation to less than zero.
18    (h) The Department of Revenue shall review the certificate
19issued to the qualified employer and submitted with its tax
20return and, if approved, accept and apply the tax credit
21toward the qualified employer's income tax obligation. A
22taxpayer that is a qualified employer that has received a
23certificate of tax credit from the Department shall be allowed
24a credit against the tax imposed equal to the amount shown on
25such certificate of tax credit. For partners, shareholders of
26Subchapter S corporations, and owners of limited liability

 

 

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1companies, if the liability company is treated as a
2partnership for purposes of federal and State income taxation,
3there shall be allowed a credit under this subsection (f) to be
4determined in accordance with the determination of income and
5distributive share of income under Sections 702 and 704 and
6Subchapter S of the Internal Revenue Code. In carrying out
7this Act, no patient-specific information shall be shared or
8disclosed. Any individual or patient-specific information
9collected by the Department or the Department of Revenue shall
10not be subject to public disclosure or Freedom of Information
11Act requests.
12    (i) The credit under this Act is exempt from the
13provisions of Section 250 of the Illinois Income Tax Act.
 
14    Section 3-20. Advisory Council on Mental Illness and
15Substance Use Disorder Impacts on Employment Opportunities
16within Minority Communities. The Secretary of the Department
17shall appoint the Advisory Council on Mental Illness and
18Substance Use Disorder Impacts on Employment Opportunities
19within Minority Communities, to be composed of 15 members,
20which shall include a balanced representation of recipients,
21services providers, employers, local governmental units,
22community and welfare advocacy groups, academia, and the
23general public. The Advisory Council shall advise the
24Department regarding all aspects of employment impacts
25resulting from mental illnesses and substance use disorders

 

 

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1within minority communities, tax credits, outreach, marketing,
2and education about the tax credit and employment
3opportunities, and other areas as deemed appropriate by the
4Secretary. In appointing the first Council, the Secretary
5shall name 8 members to terms of 2 years and 7 members to serve
6terms of 4 years, all of whom shall be appointed within 6
7months of the effective date of this Act. All members
8appointed thereafter shall serve terms of 4 years. Members
9shall serve without compensation other than reimbursement of
10expenses actually incurred in the performance of their
11official duties. At its first meeting, the Advisory Council
12shall select a chair from among its members. The Advisory
13Council shall meet at least quarterly and at other times at the
14call of the chair.
 
15    Section 3-25. Powers. The Department shall adopt rules for
16the administration of this Act. The Department may enter into
17an intergovernmental agreement with the Department of Revenue
18for the administration of this Act.
 
19    Section 3-30. The Illinois Income Tax Act is amended by
20adding Section 232 as follows:
 
21    (35 ILCS 5/232 new)
22    Sec. 232. Recovery and Mental Health Tax Credit Act. A
23taxpayer who has been awarded a credit under the Recovery and

 

 

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1Mental Health Tax Credit Act is entitled to a credit against
2the tax imposed by subsections (a) and (b) of Section 201 as
3provided in that Act. This Section is exempt from the
4provisions of Section 250.
 
5
Article 5.

 
6    Section 5-10. The Clinical Psychologist Licensing Act is
7amended by changing Section 13 as follows:
 
8    (225 ILCS 15/13)  (from Ch. 111, par. 5363)
9    (Section scheduled to be repealed on January 1, 2027)
10    Sec. 13. License renewal; restoration.
11    (a) The expiration date and renewal period for each
12license issued under this Act shall be set by rule. Every
13holder of a license under this Act may renew such license
14during the 90-day period immediately preceding the expiration
15date thereof upon payment of the required renewal fees and
16demonstrating compliance with any continuing education
17requirements. The Department shall adopt rules establishing
18minimum requirements of continuing education and means for
19verification of the completion of the continuing education
20requirements. The Department may, by rule, specify
21circumstances under which the continuing education
22requirements may be waived.
23    A clinical psychologist who has permitted his or her

 

 

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1license to expire or who has had his or her license on inactive
2status may have his or her license restored by making
3application to the Department and filing proof acceptable to
4the Department, as defined by rule, of his or her fitness to
5have his or her license restored, including evidence
6certifying to active practice in another jurisdiction
7satisfactory to the Department and by paying the required
8restoration fee.
9    If the clinical psychologist has not maintained an active
10practice in another jurisdiction satisfactory to the
11Department, the Board shall determine, by an evaluation
12program established by rule, his or her fitness to resume
13active status and may require the clinical psychologist to
14complete a period of supervised professional experience and
15may require successful completion of an examination.
16    However, any clinical psychologist whose license expired
17while he or she was (1) in Federal Service on active duty with
18the Armed Forces of the United States, or the State Militia
19called into service or training, or (2) in training or
20education under the supervision of the United States
21preliminary to induction into the military service, may have
22his or her license renewed or restored without paying any
23lapsed renewal fees if within 2 years after honorable
24termination of such service, training or education he or she
25furnishes the Department with satisfactory evidence to the
26effect that he or she has been so engaged and that his or her

 

 

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1service, training or education has been so terminated.
2    (b) Notwithstanding any other provision of law, the
3following requirements for restoration of an inactive or
4expired license of less than 5 years as set forth in subsection
5(a) are suspended for any licensed clinical psychologist who
6has had no disciplinary action taken against his or her
7license in this State or in any other jurisdiction during the
8entire period of licensure: proof of fitness, certification of
9active practice in another jurisdiction, and the payment of a
10renewal fee.
11(Source: P.A. 96-1050, eff. 1-1-11.)
 
12    Section 5-15. The Clinical Social Work and Social Work
13Practice Act is amended by changing Section 11 as follows:
 
14    (225 ILCS 20/11)  (from Ch. 111, par. 6361)
15    (Section scheduled to be repealed on January 1, 2028)
16    Sec. 11. Licenses; renewal; restoration; person in
17military service; inactive status.
18    (a) The expiration date and renewal period for each
19license issued under this Act shall be set by rule. The
20licensee may renew a license during the 60-day period
21preceding its expiration date by paying the required fee and
22by demonstrating compliance with any continuing education
23requirements. The Department shall adopt rules establishing
24minimum requirements of continuing education and means for

 

 

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1verification of the completion of the continuing education
2requirements. The Department may, by rule, specify
3circumstances under which the continuing education
4requirements may be waived.
5    (b) Any person who has permitted a license to expire or who
6has a license on inactive status may have it restored by
7submitting an application to the Department and filing proof
8of fitness, as defined by rule, to have the license restored,
9including, if appropriate, evidence which is satisfactory to
10the Department certifying the active practice of clinical
11social work or social work in another jurisdiction and by
12paying the required fee.
13    (b-5) If the person has not maintained an active practice
14in another jurisdiction which is satisfactory to the
15Department, the Department shall determine the person's
16fitness to resume active status. The Department may also
17require the person to complete a specific period of evaluated
18clinical social work or social work experience and may require
19successful completion of an examination for clinical social
20workers.
21    (b-7) Notwithstanding any other provision of this Act, any
22person whose license expired while on active duty with the
23armed forces of the United States, while called into service
24or training with the State Militia or in training or education
25under the supervision of the United States government prior to
26induction into the military service may have his or her

 

 

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1license restored without paying any renewal fees if, within 2
2years after the honorable termination of that service,
3training or education, except under conditions other than
4honorable, the Department is furnished with satisfactory
5evidence that the person has been so engaged and that the
6service, training or education has been so terminated.
7    (c) A license to practice shall not be denied any
8applicant because of the applicant's race, religion, creed,
9national origin, political beliefs or activities, age, sex,
10sexual orientation, or physical impairment.
11    (d) (Blank).
12    (e) (Blank).
13    (f) (Blank).
14    (g) The Department shall indicate on each license the
15academic degree of the licensee.
16    (h) Notwithstanding any other provision of law, the
17following requirements for restoration of an inactive or
18expired license of 5 years or less as set forth in subsections
19(b) and (b-5) are suspended for any licensed clinical social
20worker who has had no disciplinary action taken against his or
21her license in this State or in any other jurisdiction during
22the entire period of licensure: proof of fitness,
23certification of active practice in another jurisdiction, and
24the payment of a fee or renewal fee.
25(Source: P.A. 102-326, eff. 1-1-22.)
 

 

 

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1    Section 5-20. The Professional Counselor and Clinical
2Professional Counselor Licensing and Practice Act is amended
3by changing Section 50 as follows:
 
4    (225 ILCS 107/50)
5    (Section scheduled to be repealed on January 1, 2023)
6    Sec. 50. Licenses; renewal; restoration; person in
7military service; inactive status.
8    (a) The expiration date and renewal period for each
9license issued under this Act shall be set by rule. As a
10condition for renewal of a license, the licensee shall be
11required to complete continuing education in accordance with
12rules established by the Department.
13    (b) Any person who has permitted a license to expire or who
14has a license on inactive status may have it restored by
15submitting an application to the Department and filing proof
16of fitness acceptable to the Department, to have the license
17restored, including, if appropriate, evidence which is
18satisfactory to the Department certifying the active practice
19of professional counseling or clinical professional counseling
20in another jurisdiction and by paying the required fee.
21    (c) If the person has not maintained an active practice in
22another jurisdiction which is satisfactory to the Department,
23the Department shall determine, by an evaluation program
24established by rule, the person's fitness to resume active
25status and shall establish procedures and requirements for

 

 

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1restoration.
2    (d) However, any person whose license expired while he or
3she was (i) in federal service on active duty with the armed
4forces of the United States or the State Militia or (ii) in
5training or education under the supervision of the United
6States government prior to induction into the military service
7may have his or her license restored without paying any lapsed
8renewal fees if, within 2 years after the honorable
9termination of such service, training, or education, the
10Department is furnished with satisfactory evidence that the
11person has been so engaged and that such service, training, or
12education has been so terminated.
13    (e) A license to practice shall not be denied any
14applicant because of the applicant's race, religion, creed,
15national origin, political beliefs or activities, age, sex,
16sexual orientation, or physical impairment.
17    (f) Any person requesting restoration from inactive status
18shall (i) be required to pay the current renewal fee, (ii) meet
19continuing education requirements, and (iii) be required to
20restore his or her license as provided in this Act.
21    (g) Notwithstanding any other provision of law, the
22following requirements for restoration of an inactive or
23expired license of 5 years or less as set forth in subsections
24(b), (c), and (f) are suspended for any licensed clinical
25professional counselor who has had no disciplinary action
26taken against his or her license in this State or in any other

 

 

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1jurisdiction during the entire period of licensure: proof of
2fitness, certification of active practice in another
3jurisdiction, and the payment of a renewal fee.
4(Source: P.A. 97-706, eff. 6-25-12.)".