Full Text of HB1470 97th General Assembly
HB1470enr 97TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning public aid.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Illinois Public Aid Code is amended by | 5 | | changing Sections 5B-4 and 5B-5 as follows:
| 6 | | (305 ILCS 5/5B-4) (from Ch. 23, par. 5B-4)
| 7 | | Sec. 5B-4. Payment of assessment; penalty.
| 8 | | (a) The assessment imposed by Section 5B-2 shall be due and | 9 | | payable monthly, on the last State business day of the month | 10 | | for occupied bed days reported for the preceding third month | 11 | | prior to the month in which the tax is payable and due. A | 12 | | facility that has delayed payment due to the State's failure to | 13 | | reimburse for services rendered may request an extension on the | 14 | | due date for payment pursuant to subsection (b) and shall pay | 15 | | the assessment within 30 days of reimbursement by the | 16 | | Department.
The Illinois Department may provide that county | 17 | | nursing homes directed and
maintained pursuant to Section | 18 | | 5-1005 of the Counties Code may meet their
assessment | 19 | | obligation by certifying to the Illinois Department that county
| 20 | | expenditures have been obligated for the operation of the | 21 | | county nursing
home in an amount at least equal to the amount | 22 | | of the assessment.
| 23 | | (a-5) The Illinois Department shall provide for an |
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| 1 | | electronic submission process for each long-term care facility | 2 | | to report Each assessment payment shall be accompanied by an | 3 | | assessment report to be completed by the long-term care | 4 | | provider. A separate report shall be completed for each | 5 | | long-term care facility in this State operated by a long-term | 6 | | care provider. The report shall be in a form and manner | 7 | | prescribed by the Illinois Department and shall at a minimum | 8 | | provide for the reporting of the number of occupied bed days of | 9 | | the long-term care facility for the reporting period and other | 10 | | reasonable information the Illinois Department requires for | 11 | | the administration of its responsibilities under this Code. | 12 | | Beginning July 1, 2013, a separate electronic submission shall | 13 | | be completed for each long-term care facility in this State | 14 | | operated by a long-term care provider. The Illinois Department | 15 | | shall prepare an assessment bill stating the amount due and | 16 | | payable each month and submit it to each long-term care | 17 | | facility via an electronic process. Each assessment payment | 18 | | shall be accompanied by a copy of the assessment bill sent to | 19 | | the long-term care facility by the Illinois Department. To the | 20 | | extent practicable, the Department shall coordinate the | 21 | | assessment reporting requirements with other reporting | 22 | | required of long-term care facilities. | 23 | | (b) The Illinois Department is authorized to establish
| 24 | | delayed payment schedules for long-term care providers that are
| 25 | | unable to make assessment payments when due under this Section
| 26 | | due to financial difficulties, as determined by the Illinois
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| 1 | | Department. The Illinois Department may not deny a request for | 2 | | delay of payment of the assessment imposed under this Article | 3 | | if the long-term care provider has not been paid for services | 4 | | provided during the month on which the assessment is levied.
| 5 | | (c) If a long-term care provider fails to pay the full
| 6 | | amount of an assessment payment when due (including any | 7 | | extensions
granted under subsection (b)), there shall, unless | 8 | | waived by the
Illinois Department for reasonable cause, be | 9 | | added to the
assessment imposed by Section 5B-2 a
penalty | 10 | | assessment equal to the lesser of (i) 5% of the amount of
the | 11 | | assessment payment not paid on or before the due date plus 5% | 12 | | of the
portion thereof remaining unpaid on the last day of each | 13 | | month
thereafter or (ii) 100% of the assessment payment amount | 14 | | not paid on or
before the due date. For purposes of this | 15 | | subsection, payments
will be credited first to unpaid | 16 | | assessment payment amounts (rather than
to penalty or | 17 | | interest), beginning with the most delinquent assessment | 18 | | payments. Payment cycles of longer than 60 days shall be one | 19 | | factor the Director takes into account in granting a waiver | 20 | | under this Section.
| 21 | | (c-5) If a long-term care facility provider fails to file | 22 | | its assessment bill report with payment, there shall, unless | 23 | | waived by the Illinois Department for reasonable cause, be | 24 | | added to the assessment due a penalty assessment equal to 25% | 25 | | of the assessment due. After July 1, 2013, no penalty shall be | 26 | | assessed under this Section if the Illinois Department does not |
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| 1 | | provide a process for the electronic submission of the | 2 | | information required by subsection (a-5). | 3 | | (d) Nothing in this amendatory Act of 1993 shall be | 4 | | construed to prevent
the Illinois Department from collecting | 5 | | all amounts due under this Article
pursuant to an assessment | 6 | | imposed before the effective date of this amendatory
Act of | 7 | | 1993.
| 8 | | (e) Nothing in this amendatory Act of the 96th General | 9 | | Assembly shall be construed to prevent
the Illinois Department | 10 | | from collecting all amounts due under this Code
pursuant to an | 11 | | assessment, tax, fee, or penalty imposed before the effective | 12 | | date of this amendatory
Act of the 96th General Assembly. | 13 | | (Source: P.A. 96-444, eff. 8-14-09; 96-1530, eff. 2-16-11.)
| 14 | | (305 ILCS 5/5B-5) (from Ch. 23, par. 5B-5)
| 15 | | Sec. 5B-5. Annual reporting; penalty; maintenance of | 16 | | records.
| 17 | | (a) After December 31 of each year, and on or before
March | 18 | | 31 of the succeeding year, every long-term care provider | 19 | | subject to
assessment under this Article shall file a report | 20 | | with the Illinois
Department. The report shall be in a form and | 21 | | manner prescribed by the Illinois Department and shall state | 22 | | the revenue received by the long-term care provider, reported | 23 | | in such categories as may be required by the Illinois | 24 | | Department, and other reasonable information the Illinois | 25 | | Department requires for the administration of its |
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| 1 | | responsibilities under this Code.
| 2 | | (b) If a long-term care provider operates or maintains
more | 3 | | than one long-term care facility in this State, the provider
| 4 | | may not file a single return covering all those long-term care
| 5 | | facilities, but shall file a separate return for each
long-term | 6 | | care facility and shall compute and pay the assessment
for each | 7 | | long-term care facility separately.
| 8 | | (c) Notwithstanding any other provision in this Article, in
| 9 | | the case of a person who ceases to operate or maintain a | 10 | | long-term
care facility in respect of which the person is | 11 | | subject to
assessment under this Article as a long-term care | 12 | | provider, the person shall file a final, amended return with | 13 | | the Illinois
Department not more than 90 days after the | 14 | | cessation reflecting
the adjustment and shall pay with the | 15 | | final return the
assessment for the year as so adjusted (to the | 16 | | extent not
previously paid). If a person fails to file a final | 17 | | amended return on a timely basis, there shall, unless waived by | 18 | | the Illinois Department for reasonable cause, be added to the | 19 | | assessment due a penalty assessment equal to 25% of the | 20 | | assessment due.
| 21 | | (d) Notwithstanding any other provision of this Article, a
| 22 | | provider who commences operating or maintaining a long-term | 23 | | care
facility that was under a prior ownership and remained | 24 | | licensed by the Department of Public Health shall notify the | 25 | | Illinois Department of the change in ownership and shall be | 26 | | responsible to immediately pay any prior amounts owed by the |
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| 1 | | facility.
| 2 | | (e) The Department shall develop a procedure for sharing | 3 | | with a potential buyer of a facility information regarding | 4 | | outstanding assessments and penalties owed by that facility.
| 5 | | (f) In the case of a long-term care provider existing as a
| 6 | | corporation or legal entity other than an individual, the | 7 | | return
filed by it shall be signed by its president, | 8 | | vice-president,
secretary, or treasurer or by its properly | 9 | | authorized agent.
| 10 | | (g) If a long-term care provider fails to file its return
| 11 | | on or before the due date of the return,
there shall, unless | 12 | | waived by the Illinois Department for
reasonable cause, be | 13 | | added to the assessment imposed by Section
5B-2 a penalty | 14 | | assessment equal to 25%
of the assessment imposed for the year. | 15 | | After July 1, 2013, no penalty shall be assessed if the | 16 | | Illinois Department has not established a process for the | 17 | | electronic submission of information.
| 18 | | (h) Every long-term care provider subject to assessment
| 19 | | under this Article shall keep records and books that will
| 20 | | permit the determination of occupied bed days on a calendar | 21 | | year
basis. All such books and records shall be kept in the | 22 | | English
language and shall, at all times during business hours | 23 | | of the
day, be subject to inspection by the Illinois Department | 24 | | or its
duly authorized agents and employees.
| 25 | | (i) The Illinois Department shall establish a process for | 26 | | long-term care providers to electronically submit all |
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| 1 | | information required by this Section no later that July 1, | 2 | | 2013. | 3 | | (Source: P.A. 96-1530, eff. 2-16-11.)
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