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| [ House Amendment 002 ] |
90_HB0601ham003
LRB9000420DNmbam06
1 AMENDMENT TO HOUSE BILL 601
2 AMENDMENT NO. . Amend House Bill 601, AS AMENDED,
3 with reference to page and line numbers of House Amendment
4 No. 2, on page 4, line 11, by deleting "or use"; and
5 on page 4, line 13, by deleting "or use"; and
6 on page 5, lines 15 and 16, by deleting "transaction returns
7 and"; and
8 on page 5, line 22, by deleting "or use"; and
9 on page 5, line 24, by deleting "or use"; and
10 on page 6, line 22, by deleting "occupation or"; and
11 on page 6, line 24, by deleting "occupation or"; and
12 on page 7, line 24, by deleting "transaction returns and";
13 and
14 on page 7, line 30, by deleting "occupation or"; and
15 on page 7, line 32, by deleting "occupation or"; and
16 on page 8, below line 15, by inserting the following:
17 "Section 20. Additional tax; administration. The
18 Department shall forthwith pay over to the State Treasurer,
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1 ex-officio, as trustee, all taxes and penalties collected
2 from the rate equal to the rate of any additional occupation
3 or use tax authorized in Sections 10 and 15 to be deposited
4 in the Automobile Leasing Occupation and Use Tax Fund. On or
5 before the 25th day of each calendar month, the Department
6 shall prepare and certify to the Comptroller the disbursement
7 of stated sums of money to named units of local government,
8 the units of local government to be those for whom the
9 Department imposed any tax at a rate equal to any additional
10 occupation or use tax under Sections 10 and 15 during the
11 second preceding calendar month. The amount to be paid to
12 each unit of local government shall be the amount (not
13 including credit memoranda) collected under this Act during
14 the second preceding calendar month by the Department from
15 the tax, and not including an amount equal to the amount of
16 refunds made during the second preceding calendar month by
17 the Department on behalf of the unit of local government,
18 less 1.6% of the balance, which sum shall be retained by the
19 State Treasurer to cover the costs incurred by the Department
20 in administering and enforcing this tax as provided herein.
21 The Department at the time of each monthly disbursement to
22 the unit of local government shall prepare and certify to the
23 Comptroller the amount, so retained by the State Treasurer,
24 to be paid into the General Revenue Fund of the State
25 Treasury. Within 10 days after receipt, by the Comptroller,
26 of the disbursement certification to the units of local
27 government and the General Revenue Fund, provided for in this
28 Section to be given to the Comptroller by the Department, the
29 Comptroller shall cause the orders to be drawn for the
30 respective amounts in accordance with the directions
31 contained in the certification."; and
32 on page 9, line 9, by replacing "5%" with "1.25%"; and
33 on page 12, line 24, by replacing "5%" with "1.25%"; and
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1 on page 15, line 7, by deleting "to"; and
2 on page 15, by replacing lines 8 and 9 with "as follows:";
3 and
4 on page 15, by replacing lines 13 through 16 with "District
5 Fund."; and
6 on page 15, by replacing lines 20 and 21 with "Transit
7 District Fund."; and
8 on page 15, line 22, by replacing "All" with "Except as
9 otherwise provided in Section 20 of the Automobile Leasing
10 Occupation and Use Tax Act, all"; and
11 on page 15, line 23, after "Section 10", by inserting "and
12 item (1) of Section 15"; and
13 on page 15, lines 29 and 30, by replacing "government
14 imposing the tax." with "government.
15 Section 50. The Use Tax Act is amended by changing
16 Section 3-5 as follows:
17 (35 ILCS 105/3-5) (from Ch. 120, par. 439.3-5)
18 Sec. 3-5. Exemptions. Use of the following tangible
19 personal property is exempt from the tax imposed by this Act:
20 (1) Personal property purchased from a corporation,
21 society, association, foundation, institution, or
22 organization, other than a limited liability company, that is
23 organized and operated as a not-for-profit service enterprise
24 for the benefit of persons 65 years of age or older if the
25 personal property was not purchased by the enterprise for the
26 purpose of resale by the enterprise.
27 (2) Personal property purchased by a not-for-profit
28 Illinois county fair association for use in conducting,
29 operating, or promoting the county fair.
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1 (3) Personal property purchased by a not-for-profit
2 music or dramatic arts organization that establishes, by
3 proof required by the Department by rule, that it has
4 received an exemption under Section 501(c)(3) of the Internal
5 Revenue Code and that is organized and operated for the
6 presentation of live public performances of musical or
7 theatrical works on a regular basis.
8 (4) Personal property purchased by a governmental body,
9 by a corporation, society, association, foundation, or
10 institution organized and operated exclusively for
11 charitable, religious, or educational purposes, or by a
12 not-for-profit corporation, society, association, foundation,
13 institution, or organization that has no compensated officers
14 or employees and that is organized and operated primarily for
15 the recreation of persons 55 years of age or older. A limited
16 liability company may qualify for the exemption under this
17 paragraph only if the limited liability company is organized
18 and operated exclusively for educational purposes. On and
19 after July 1, 1987, however, no entity otherwise eligible for
20 this exemption shall make tax-free purchases unless it has an
21 active exemption identification number issued by the
22 Department.
23 (5) A passenger car that is a replacement vehicle to the
24 extent that the purchase price of the car is subject to the
25 Replacement Vehicle Tax.
26 (6) Graphic arts machinery and equipment, including
27 repair and replacement parts, both new and used, and
28 including that manufactured on special order, certified by
29 the purchaser to be used primarily for graphic arts
30 production, and including machinery and equipment purchased
31 for lease.
32 (7) Farm chemicals.
33 (8) Legal tender, currency, medallions, or gold or
34 silver coinage issued by the State of Illinois, the
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1 government of the United States of America, or the government
2 of any foreign country, and bullion.
3 (9) Personal property purchased from a teacher-sponsored
4 student organization affiliated with an elementary or
5 secondary school located in Illinois.
6 (10) A motor vehicle of the first division, a motor
7 vehicle of the second division that is a self-contained motor
8 vehicle designed or permanently converted to provide living
9 quarters for recreational, camping, or travel use, with
10 direct walk through to the living quarters from the driver's
11 seat, or a motor vehicle of the second division that is of
12 the van configuration designed for the transportation of not
13 less than 7 nor more than 16 passengers, as defined in
14 Section 1-146 of the Illinois Vehicle Code, that is used for
15 automobile renting, as defined in the Automobile Renting
16 Occupation and Use Tax Act, or that is used for automobile
17 leasing as defined in the Automobile Leasing Occupation and
18 Use Tax Act. Lessors who claim not to be engaged in Illinois
19 in the business of leasing automobiles for the purpose of
20 collecting and remitting tax under the Automobile Leasing
21 Occupation and Use Tax Act may not claim this exemption
22 unless they voluntarily register with the Department and
23 collect and remit tax under the Automobile Leasing Occupation
24 and Use Tax Act on vehicles which they purchase, lease, or
25 register in Illinois. This paragraph is exempt from the
26 provisions of Section 3-90 of this Act.
27 (11) Farm machinery and equipment, both new and used,
28 including that manufactured on special order, certified by
29 the purchaser to be used primarily for production agriculture
30 or State or federal agricultural programs, including
31 individual replacement parts for the machinery and equipment,
32 and including machinery and equipment purchased for lease,
33 but excluding motor vehicles required to be registered under
34 the Illinois Vehicle Code.
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1 (12) Fuel and petroleum products sold to or used by an
2 air common carrier, certified by the carrier to be used for
3 consumption, shipment, or storage in the conduct of its
4 business as an air common carrier, for a flight destined for
5 or returning from a location or locations outside the United
6 States without regard to previous or subsequent domestic
7 stopovers.
8 (13) Proceeds of mandatory service charges separately
9 stated on customers' bills for the purchase and consumption
10 of food and beverages purchased at retail from a retailer, to
11 the extent that the proceeds of the service charge are in
12 fact turned over as tips or as a substitute for tips to the
13 employees who participate directly in preparing, serving,
14 hosting or cleaning up the food or beverage function with
15 respect to which the service charge is imposed.
16 (14) Oil field exploration, drilling, and production
17 equipment, including (i) rigs and parts of rigs, rotary rigs,
18 cable tool rigs, and workover rigs, (ii) pipe and tubular
19 goods, including casing and drill strings, (iii) pumps and
20 pump-jack units, (iv) storage tanks and flow lines, (v) any
21 individual replacement part for oil field exploration,
22 drilling, and production equipment, and (vi) machinery and
23 equipment purchased for lease; but excluding motor vehicles
24 required to be registered under the Illinois Vehicle Code.
25 (15) Photoprocessing machinery and equipment, including
26 repair and replacement parts, both new and used, including
27 that manufactured on special order, certified by the
28 purchaser to be used primarily for photoprocessing, and
29 including photoprocessing machinery and equipment purchased
30 for lease.
31 (16) Coal exploration, mining, offhighway hauling,
32 processing, maintenance, and reclamation equipment, including
33 replacement parts and equipment, and including equipment
34 purchased for lease, but excluding motor vehicles required to
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1 be registered under the Illinois Vehicle Code.
2 (17) Distillation machinery and equipment, sold as a
3 unit or kit, assembled or installed by the retailer,
4 certified by the user to be used only for the production of
5 ethyl alcohol that will be used for consumption as motor fuel
6 or as a component of motor fuel for the personal use of the
7 user, and not subject to sale or resale.
8 (18) Manufacturing and assembling machinery and
9 equipment used primarily in the process of manufacturing or
10 assembling tangible personal property for wholesale or retail
11 sale or lease, whether that sale or lease is made directly by
12 the manufacturer or by some other person, whether the
13 materials used in the process are owned by the manufacturer
14 or some other person, or whether that sale or lease is made
15 apart from or as an incident to the seller's engaging in the
16 service occupation of producing machines, tools, dies, jigs,
17 patterns, gauges, or other similar items of no commercial
18 value on special order for a particular purchaser.
19 (19) Personal property delivered to a purchaser or
20 purchaser's donee inside Illinois when the purchase order for
21 that personal property was received by a florist located
22 outside Illinois who has a florist located inside Illinois
23 deliver the personal property.
24 (20) Semen used for artificial insemination of livestock
25 for direct agricultural production.
26 (21) Horses, or interests in horses, registered with and
27 meeting the requirements of any of the Arabian Horse Club
28 Registry of America, Appaloosa Horse Club, American Quarter
29 Horse Association, United States Trotting Association, or
30 Jockey Club, as appropriate, used for purposes of breeding or
31 racing for prizes.
32 (22) Computers and communications equipment utilized
33 for any hospital purpose and equipment used in the diagnosis,
34 analysis, or treatment of hospital patients purchased by a
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1 lessor who leases the equipment, under a lease of one year or
2 longer executed or in effect at the time the lessor would
3 otherwise be subject to the tax imposed by this Act, to a
4 hospital that has been issued an active tax exemption
5 identification number by the Department under Section 1g of
6 the Retailers' Occupation Tax Act. If the equipment is
7 leased in a manner that does not qualify for this exemption
8 or is used in any other non-exempt manner, the lessor shall
9 be liable for the tax imposed under this Act or the Service
10 Use Tax Act, as the case may be, based on the fair market
11 value of the property at the time the non-qualifying use
12 occurs. No lessor shall collect or attempt to collect an
13 amount (however designated) that purports to reimburse that
14 lessor for the tax imposed by this Act or the Service Use Tax
15 Act, as the case may be, if the tax has not been paid by the
16 lessor. If a lessor improperly collects any such amount from
17 the lessee, the lessee shall have a legal right to claim a
18 refund of that amount from the lessor. If, however, that
19 amount is not refunded to the lessee for any reason, the
20 lessor is liable to pay that amount to the Department.
21 (23) Personal property purchased by a lessor who leases
22 the property, under a lease of one year or longer executed
23 or in effect at the time the lessor would otherwise be
24 subject to the tax imposed by this Act, to a governmental
25 body that has been issued an active sales tax exemption
26 identification number by the Department under Section 1g of
27 the Retailers' Occupation Tax Act. If the property is leased
28 in a manner that does not qualify for this exemption or used
29 in any other non-exempt manner, the lessor shall be liable
30 for the tax imposed under this Act or the Service Use Tax
31 Act, as the case may be, based on the fair market value of
32 the property at the time the non-qualifying use occurs. No
33 lessor shall collect or attempt to collect an amount (however
34 designated) that purports to reimburse that lessor for the
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1 tax imposed by this Act or the Service Use Tax Act, as the
2 case may be, if the tax has not been paid by the lessor. If
3 a lessor improperly collects any such amount from the lessee,
4 the lessee shall have a legal right to claim a refund of that
5 amount from the lessor. If, however, that amount is not
6 refunded to the lessee for any reason, the lessor is liable
7 to pay that amount to the Department.
8 (24) Beginning with taxable years ending on or after
9 December 31, 1995 and ending with taxable years ending on or
10 before December 31, 2004, personal property that is donated
11 for disaster relief to be used in a State or federally
12 declared disaster area in Illinois or bordering Illinois by a
13 manufacturer or retailer that is registered in this State to
14 a corporation, society, association, foundation, or
15 institution that has been issued a sales tax exemption
16 identification number by the Department that assists victims
17 of the disaster who reside within the declared disaster area.
18 (25) Beginning with taxable years ending on or after
19 December 31, 1995 and ending with taxable years ending on or
20 before December 31, 2004, personal property that is used in
21 the performance of infrastructure repairs in this State,
22 including but not limited to municipal roads and streets,
23 access roads, bridges, sidewalks, waste disposal systems,
24 water and sewer line extensions, water distribution and
25 purification facilities, storm water drainage and retention
26 facilities, and sewage treatment facilities, resulting from a
27 State or federally declared disaster in Illinois or bordering
28 Illinois when such repairs are initiated on facilities
29 located in the declared disaster area within 6 months after
30 the disaster.
31 (Source: P.A. 88-337; 88-480; 88-547; 88-670, eff. 12-2-94;
32 89-16, eff. 5-30-95; 89-115, eff. 1-1-96; 89-349, eff.
33 8-17-95; 89-495, eff. 6-24-96; 89-496, eff. 6-25-96; 89-626,
34 eff. 8-9-96; revised 8-21-96.)
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1 Section 55. The Retailers' Occupation Tax Act is amended
2 by changing Section 2-5 as follows:
3 (35 ILCS 120/2-5) (from Ch. 120, par. 441-5)
4 Sec. 2-5. Exemptions. Gross receipts from proceeds from
5 the sale of the following tangible personal property are
6 exempt from the tax imposed by this Act:
7 (1) Farm chemicals.
8 (2) Farm machinery and equipment, both new and used,
9 including that manufactured on special order, certified by
10 the purchaser to be used primarily for production agriculture
11 or State or federal agricultural programs, including
12 individual replacement parts for the machinery and equipment,
13 and including machinery and equipment purchased for lease,
14 but excluding motor vehicles required to be registered under
15 the Illinois Vehicle Code.
16 (3) Distillation machinery and equipment, sold as a unit
17 or kit, assembled or installed by the retailer, certified by
18 the user to be used only for the production of ethyl alcohol
19 that will be used for consumption as motor fuel or as a
20 component of motor fuel for the personal use of the user, and
21 not subject to sale or resale.
22 (4) Graphic arts machinery and equipment, including
23 repair and replacement parts, both new and used, and
24 including that manufactured on special order or purchased for
25 lease, certified by the purchaser to be used primarily for
26 graphic arts production.
27 (5) A motor vehicle of the first division, a motor
28 vehicle of the second division that is a self-contained motor
29 vehicle designed or permanently converted to provide living
30 quarters for recreational, camping, or travel use, with
31 direct walk through access to the living quarters from the
32 driver's seat, or a motor vehicle of the second division that
33 is of the van configuration designed for the transportation
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1 of not less than 7 nor more than 16 passengers, as defined in
2 Section 1-146 of the Illinois Vehicle Code, that is used for
3 automobile renting, as defined in the Automobile Renting
4 Occupation and Use Tax Act, or that is used for automobile
5 leasing as defined in the Automobile Leasing Occupation and
6 Use Tax Act. Lessors who claim not to be engaged in Illinois
7 in the business of leasing automobiles for the purpose of
8 collecting and remitting tax under the Automobile Leasing
9 Occupation and Use Tax Act may not claim this exemption
10 unless they voluntarily register with the Department and
11 collect and remit tax under the Automobile Leasing Occupation
12 and Use Tax Act on vehicles which they purchase, lease, or
13 register in Illinois. This paragraph is exempt from the
14 provisions of Section 2-70 of this Act.
15 (6) Personal property sold by a teacher-sponsored
16 student organization affiliated with an elementary or
17 secondary school located in Illinois.
18 (7) Proceeds of that portion of the selling price of a
19 passenger car the sale of which is subject to the Replacement
20 Vehicle Tax.
21 (8) Personal property sold to an Illinois county fair
22 association for use in conducting, operating, or promoting
23 the county fair.
24 (9) Personal property sold to a not-for-profit music or
25 dramatic arts organization that establishes, by proof
26 required by the Department by rule, that it has received an
27 exemption under Section 501(c) (3) of the Internal Revenue
28 Code and that is organized and operated for the presentation
29 of live public performances of musical or theatrical works on
30 a regular basis.
31 (10) Personal property sold by a corporation, society,
32 association, foundation, institution, or organization, other
33 than a limited liability company, that is organized and
34 operated as a not-for-profit service enterprise for the
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1 benefit of persons 65 years of age or older if the personal
2 property was not purchased by the enterprise for the purpose
3 of resale by the enterprise.
4 (11) Personal property sold to a governmental body, to a
5 corporation, society, association, foundation, or institution
6 organized and operated exclusively for charitable, religious,
7 or educational purposes, or to a not-for-profit corporation,
8 society, association, foundation, institution, or
9 organization that has no compensated officers or employees
10 and that is organized and operated primarily for the
11 recreation of persons 55 years of age or older. A limited
12 liability company may qualify for the exemption under this
13 paragraph only if the limited liability company is organized
14 and operated exclusively for educational purposes. On and
15 after July 1, 1987, however, no entity otherwise eligible for
16 this exemption shall make tax-free purchases unless it has an
17 active identification number issued by the Department.
18 (12) Personal property sold to interstate carriers for
19 hire for use as rolling stock moving in interstate commerce
20 or to lessors under leases of one year or longer executed or
21 in effect at the time of purchase by interstate carriers for
22 hire for use as rolling stock moving in interstate commerce
23 and equipment operated by a telecommunications provider,
24 licensed as a common carrier by the Federal Communications
25 Commission, which is permanently installed in or affixed to
26 aircraft moving in interstate commerce.
27 (13) Proceeds from sales to owners, lessors, or shippers
28 of tangible personal property that is utilized by interstate
29 carriers for hire for use as rolling stock moving in
30 interstate commerce and equipment operated by a
31 telecommunications provider, licensed as a common carrier by
32 the Federal Communications Commission, which is permanently
33 installed in or affixed to aircraft moving in interstate
34 commerce.
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1 (14) Machinery and equipment that will be used by the
2 purchaser, or a lessee of the purchaser, primarily in the
3 process of manufacturing or assembling tangible personal
4 property for wholesale or retail sale or lease, whether the
5 sale or lease is made directly by the manufacturer or by some
6 other person, whether the materials used in the process are
7 owned by the manufacturer or some other person, or whether
8 the sale or lease is made apart from or as an incident to the
9 seller's engaging in the service occupation of producing
10 machines, tools, dies, jigs, patterns, gauges, or other
11 similar items of no commercial value on special order for a
12 particular purchaser.
13 (15) Proceeds of mandatory service charges separately
14 stated on customers' bills for purchase and consumption of
15 food and beverages, to the extent that the proceeds of the
16 service charge are in fact turned over as tips or as a
17 substitute for tips to the employees who participate directly
18 in preparing, serving, hosting or cleaning up the food or
19 beverage function with respect to which the service charge is
20 imposed.
21 (16) Petroleum products sold to a purchaser if the
22 seller is prohibited by federal law from charging tax to the
23 purchaser.
24 (17) Tangible personal property sold to a common carrier
25 by rail that receives the physical possession of the property
26 in Illinois and that transports the property, or shares with
27 another common carrier in the transportation of the property,
28 out of Illinois on a standard uniform bill of lading showing
29 the seller of the property as the shipper or consignor of the
30 property to a destination outside Illinois, for use outside
31 Illinois.
32 (18) Legal tender, currency, medallions, or gold or
33 silver coinage issued by the State of Illinois, the
34 government of the United States of America, or the government
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1 of any foreign country, and bullion.
2 (19) Oil field exploration, drilling, and production
3 equipment, including (i) rigs and parts of rigs, rotary rigs,
4 cable tool rigs, and workover rigs, (ii) pipe and tubular
5 goods, including casing and drill strings, (iii) pumps and
6 pump-jack units, (iv) storage tanks and flow lines, (v) any
7 individual replacement part for oil field exploration,
8 drilling, and production equipment, and (vi) machinery and
9 equipment purchased for lease; but excluding motor vehicles
10 required to be registered under the Illinois Vehicle Code.
11 (20) Photoprocessing machinery and equipment, including
12 repair and replacement parts, both new and used, including
13 that manufactured on special order, certified by the
14 purchaser to be used primarily for photoprocessing, and
15 including photoprocessing machinery and equipment purchased
16 for lease.
17 (21) Coal exploration, mining, offhighway hauling,
18 processing, maintenance, and reclamation equipment, including
19 replacement parts and equipment, and including equipment
20 purchased for lease, but excluding motor vehicles required to
21 be registered under the Illinois Vehicle Code.
22 (22) Fuel and petroleum products sold to or used by an
23 air carrier, certified by the carrier to be used for
24 consumption, shipment, or storage in the conduct of its
25 business as an air common carrier, for a flight destined for
26 or returning from a location or locations outside the United
27 States without regard to previous or subsequent domestic
28 stopovers.
29 (23) A transaction in which the purchase order is
30 received by a florist who is located outside Illinois, but
31 who has a florist located in Illinois deliver the property to
32 the purchaser or the purchaser's donee in Illinois.
33 (24) Fuel consumed or used in the operation of ships,
34 barges, or vessels that are used primarily in or for the
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1 transportation of property or the conveyance of persons for
2 hire on rivers bordering on this State if the fuel is
3 delivered by the seller to the purchaser's barge, ship, or
4 vessel while it is afloat upon that bordering river.
5 (25) A motor vehicle sold in this State to a nonresident
6 even though the motor vehicle is delivered to the nonresident
7 in this State, if the motor vehicle is not to be titled in
8 this State, and if a driveaway decal permit is issued to the
9 motor vehicle as provided in Section 3-603 of the Illinois
10 Vehicle Code or if the nonresident purchaser has vehicle
11 registration plates to transfer to the motor vehicle upon
12 returning to his or her home state. The issuance of the
13 driveaway decal permit or having the out-of-state
14 registration plates to be transferred is prima facie evidence
15 that the motor vehicle will not be titled in this State.
16 (26) Semen used for artificial insemination of livestock
17 for direct agricultural production.
18 (27) Horses, or interests in horses, registered with and
19 meeting the requirements of any of the Arabian Horse Club
20 Registry of America, Appaloosa Horse Club, American Quarter
21 Horse Association, United States Trotting Association, or
22 Jockey Club, as appropriate, used for purposes of breeding or
23 racing for prizes.
24 (28) Computers and communications equipment utilized for
25 any hospital purpose and equipment used in the diagnosis,
26 analysis, or treatment of hospital patients sold to a lessor
27 who leases the equipment, under a lease of one year or longer
28 executed or in effect at the time of the purchase, to a
29 hospital that has been issued an active tax exemption
30 identification number by the Department under Section 1g of
31 this Act.
32 (29) Personal property sold to a lessor who leases the
33 property, under a lease of one year or longer executed or in
34 effect at the time of the purchase, to a governmental body
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1 that has been issued an active tax exemption identification
2 number by the Department under Section 1g of this Act.
3 (30) Beginning with taxable years ending on or after
4 December 31, 1995 and ending with taxable years ending on or
5 before December 31, 2004, personal property that is donated
6 for disaster relief to be used in a State or federally
7 declared disaster area in Illinois or bordering Illinois by a
8 manufacturer or retailer that is registered in this State to
9 a corporation, society, association, foundation, or
10 institution that has been issued a sales tax exemption
11 identification number by the Department that assists victims
12 of the disaster who reside within the declared disaster area.
13 (31) Beginning with taxable years ending on or after
14 December 31, 1995 and ending with taxable years ending on or
15 before December 31, 2004, personal property that is used in
16 the performance of infrastructure repairs in this State,
17 including but not limited to municipal roads and streets,
18 access roads, bridges, sidewalks, waste disposal systems,
19 water and sewer line extensions, water distribution and
20 purification facilities, storm water drainage and retention
21 facilities, and sewage treatment facilities, resulting from a
22 State or federally declared disaster in Illinois or bordering
23 Illinois when such repairs are initiated on facilities
24 located in the declared disaster area within 6 months after
25 the disaster.
26 (Source: P.A. 88-337; 88-480; 88-547; 88-670, eff. 12-2-94;
27 89-16, eff. 5-30-95; 89-115, eff. 1-1-96; 89-349, eff.
28 8-17-95; 89-495, eff. 6-24-96; 89-496, eff. 6-25-96; 89-626,
29 eff. 8-9-96; revised 8-21-96.)".