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91_HB2737
LRB9100693NTsb
1 AN ACT in relation to education, amending named Acts.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The State Finance Act is amended by adding
5 Sections 5.490 and 5.491 as follows:
6 (30 ILCS 105/5.490 new)
7 Sec. 5.490. The Education Property Tax Relief Fund.
8 (30 ILCS 105/5.491 new)
9 Sec. 5.491. The School Capital and Technology
10 Infrastructure Fund.
11 Section 10. The State Revenue Sharing Act is amended by
12 adding Section 7 as follows:
13 (30 ILCS 115/7 new)
14 Sec. 7. Education Property Tax Relief Fund. There is
15 hereby created the Education Property Tax Relief Fund, a
16 special fund in the State Treasury.
17 For purposes of this Section, "Department" means the
18 Department of Revenue and "levy year" has the same meaning as
19 "year" under Section 1-155 of the Property Tax Code.
20 For purposes of this Section, "allocation basis levy
21 year" is the levy year 2 years prior to the distribution
22 year.
23 For purposes of this Section, the "operating tax rate"
24 shall consist of all school district property taxes extended
25 for all purposes, except community college educational
26 purposes for the payment of tuition under Section 6-1 of the
27 Public Community College Act, Bond and Interest, Summer
28 School, Rent, Capital Improvement, and Vocational Education
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1 Building purposes.
2 By December 1 of each year, beginning December 1, 1999,
3 the Bureau of the Budget shall certify to the Department of
4 Revenue its estimate of the funds that will be available for
5 distribution from the Education Property Tax Relief Fund in
6 the next calendar year.
7 The Department shall determine the amount to be
8 distributed to the County Treasurer of each county for each
9 school district subject to the School Code in the county from
10 the Education Property Tax Relief Fund for each calendar
11 year, beginning in 2000. On or before January 1, 2000 and
12 each January 1 thereafter, the Department shall certify to
13 each county clerk the amount to be distributed for each
14 school district in the county that year. The amount shall
15 equal the Bureau of the Budget's estimate of the funds
16 available for the Education Property Tax Relief Fund for the
17 fiscal year in effect at the beginning of the calendar year
18 in which the funds will be distributed multiplied by an
19 allocation factor for each school district. The allocation
20 factor shall equal the amount extended for the operating tax
21 rate of each county's portion of each school district on the
22 classes of property eligible for the School Tax Abatement
23 under Section 18-162 of the Property Tax Code divided by the
24 sum of the total of such extensions for all school districts
25 in the State. The data used in determining this factor shall
26 be the most recent available to the Department submitted by
27 the County Clerk of each county pursuant to Section 18-255 of
28 the Property Tax Code by October 1 prior to the Department's
29 certification to the county clerks under this Section.
30 On February 1, 2000 and on February 1 of each calendar
31 year thereafter, the Department shall certify to the State
32 Comptroller an amount to be paid over to the county treasurer
33 in any county with 3,000,000 or more inhabitants, which is
34 required by Section 21-30 of the Property Tax Code to send an
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1 estimated property tax bill by January 31 annually and an
2 actual tax bill by June 30 annually, equal to 50% of the
3 amount certified by the Department to be distributed to the
4 school districts in that county under this Section. On May
5 15, 2000 and on May 15 of each calendar year thereafter, the
6 Department shall certify to the State Comptroller an amount
7 to be paid over to the county treasurer in each county of
8 fewer than 3,000,000 inhabitants equal to 50% of the amount
9 certified by the Department to be distributed to the school
10 districts in each such county under this Section. On August
11 15, 2000, and on August 15 of each calendar year thereafter,
12 the Department shall certify to the State Comptroller an
13 amount to be paid over to the county treasurer of each county
14 in the State equal to 50% of the amount certified by the
15 Department to be distributed to the school districts in each
16 county under this Section. The State Comptroller shall pay
17 from the Education Property Tax Relief Fund all amounts
18 certified to the State Comptroller under this Section.
19 The county treasurer shall promptly distribute the funds
20 to each school district based on the amount certified to the
21 county clerk by the Department under this Section.
22 Beginning with the January 1, 2001 certification by the
23 Department to the county clerks under this Section, and each
24 January 1 thereafter, the Department shall recalculate the
25 previous year's allocation factor for each school district
26 using the most recent available extension information
27 supplied under Section 18-255 of the Property Tax Code for
28 property taxes extended for the allocation basis levy year
29 applicable to the previous year's allocation. The current
30 year's allocation shall be adjusted by the difference between
31 this recalculation of the previous year's allocation and the
32 actual allocation and distribution in the previous year.
33 Section 15. The Illinois Income Tax Act is amended by
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1 changing Sections 201, 203, 804, and 901 and by adding
2 Section 202.5 as follows:
3 (35 ILCS 5/201) (from Ch. 120, par. 2-201)
4 Sec. 201. Tax Imposed.
5 (a) In general. A tax measured by net income is hereby
6 imposed on every individual, corporation, trust and estate
7 for each taxable year ending after July 31, 1969 on the
8 privilege of earning or receiving income in or as a resident
9 of this State. Such tax shall be in addition to all other
10 occupation or privilege taxes imposed by this State or by any
11 municipal corporation or political subdivision thereof.
12 (b) Rates. The tax imposed by subsection (a) of this
13 Section shall be determined as follows:
14 (1) In the case of an individual, trust or estate,
15 for taxable years ending prior to July 1, 1989, an amount
16 equal to 2 1/2% of the taxpayer's net income for the
17 taxable year.
18 (2) In the case of an individual, trust or estate,
19 for taxable years beginning prior to July 1, 1989 and
20 ending after June 30, 1989, an amount equal to the sum of
21 (i) 2 1/2% of the taxpayer's net income for the period
22 prior to July 1, 1989, as calculated under Section 202.3,
23 and (ii) 3% of the taxpayer's net income for the period
24 after June 30, 1989, as calculated under Section 202.3.
25 (3) In the case of an individual, trust or estate,
26 for taxable years beginning after June 30, 1989, and
27 ending prior to July 1, 1999, an amount equal to 3% of
28 the taxpayer's net income for the taxable year.
29 (4) In the case of an individual, trust, or estate,
30 for taxable years beginning prior to July 1, 1999 and
31 ending after June 30, 1999, an amount equal to the sum of
32 (i) 3% of the taxpayer's net income for the period prior
33 to July 1, 1999, as calculated under Section 202.5, and
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1 (ii) 3.75% of the taxpayer's net income for the period
2 after June 30, 1999, as calculated under Section 202.5
3 (Blank).
4 (5) In the case of an individual, trust, or estate,
5 for taxable years beginning after June 30, 1999, an
6 amount equal to 3.75% of the taxpayer's net income for
7 the taxable year (Blank).
8 (6) In the case of a corporation, for taxable years
9 ending prior to July 1, 1989, an amount equal to 4% of
10 the taxpayer's net income for the taxable year.
11 (7) In the case of a corporation, for taxable years
12 beginning prior to July 1, 1989 and ending after June 30,
13 1989, an amount equal to the sum of (i) 4% of the
14 taxpayer's net income for the period prior to July 1,
15 1989, as calculated under Section 202.3, and (ii) 4.8% of
16 the taxpayer's net income for the period after June 30,
17 1989, as calculated under Section 202.3.
18 (8) In the case of a corporation, for taxable years
19 beginning after June 30, 1989, an amount equal to 4.8% of
20 the taxpayer's net income for the taxable year.
21 (c) Beginning on July 1, 1979 and thereafter, in
22 addition to such income tax, there is also hereby imposed the
23 Personal Property Tax Replacement Income Tax measured by net
24 income on every corporation (including Subchapter S
25 corporations), partnership and trust, for each taxable year
26 ending after June 30, 1979. Such taxes are imposed on the
27 privilege of earning or receiving income in or as a resident
28 of this State. The Personal Property Tax Replacement Income
29 Tax shall be in addition to the income tax imposed by
30 subsections (a) and (b) of this Section and in addition to
31 all other occupation or privilege taxes imposed by this State
32 or by any municipal corporation or political subdivision
33 thereof.
34 (d) Additional Personal Property Tax Replacement Income
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1 Tax Rates. The personal property tax replacement income tax
2 imposed by this subsection and subsection (c) of this Section
3 in the case of a corporation, other than a Subchapter S
4 corporation, shall be an additional amount equal to 2.85% of
5 such taxpayer's net income for the taxable year, except that
6 beginning on January 1, 1981, and thereafter, the rate of
7 2.85% specified in this subsection shall be reduced to 2.5%,
8 and in the case of a partnership, trust or a Subchapter S
9 corporation shall be an additional amount equal to 1.5% of
10 such taxpayer's net income for the taxable year.
11 (e) Investment credit. A taxpayer shall be allowed a
12 credit against the Personal Property Tax Replacement Income
13 Tax for investment in qualified property.
14 (1) A taxpayer shall be allowed a credit equal to
15 .5% of the basis of qualified property placed in service
16 during the taxable year, provided such property is placed
17 in service on or after July 1, 1984. There shall be
18 allowed an additional credit equal to .5% of the basis of
19 qualified property placed in service during the taxable
20 year, provided such property is placed in service on or
21 after July 1, 1986, and the taxpayer's base employment
22 within Illinois has increased by 1% or more over the
23 preceding year as determined by the taxpayer's employment
24 records filed with the Illinois Department of Employment
25 Security. Taxpayers who are new to Illinois shall be
26 deemed to have met the 1% growth in base employment for
27 the first year in which they file employment records with
28 the Illinois Department of Employment Security. The
29 provisions added to this Section by Public Act 85-1200
30 (and restored by Public Act 87-895) shall be construed as
31 declaratory of existing law and not as a new enactment.
32 If, in any year, the increase in base employment within
33 Illinois over the preceding year is less than 1%, the
34 additional credit shall be limited to that percentage
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1 times a fraction, the numerator of which is .5% and the
2 denominator of which is 1%, but shall not exceed .5%.
3 The investment credit shall not be allowed to the extent
4 that it would reduce a taxpayer's liability in any tax
5 year below zero, nor may any credit for qualified
6 property be allowed for any year other than the year in
7 which the property was placed in service in Illinois. For
8 tax years ending on or after December 31, 1987, and on or
9 before December 31, 1988, the credit shall be allowed for
10 the tax year in which the property is placed in service,
11 or, if the amount of the credit exceeds the tax liability
12 for that year, whether it exceeds the original liability
13 or the liability as later amended, such excess may be
14 carried forward and applied to the tax liability of the 5
15 taxable years following the excess credit years if the
16 taxpayer (i) makes investments which cause the creation
17 of a minimum of 2,000 full-time equivalent jobs in
18 Illinois, (ii) is located in an enterprise zone
19 established pursuant to the Illinois Enterprise Zone Act
20 and (iii) is certified by the Department of Commerce and
21 Community Affairs as complying with the requirements
22 specified in clause (i) and (ii) by July 1, 1986. The
23 Department of Commerce and Community Affairs shall notify
24 the Department of Revenue of all such certifications
25 immediately. For tax years ending after December 31,
26 1988, the credit shall be allowed for the tax year in
27 which the property is placed in service, or, if the
28 amount of the credit exceeds the tax liability for that
29 year, whether it exceeds the original liability or the
30 liability as later amended, such excess may be carried
31 forward and applied to the tax liability of the 5 taxable
32 years following the excess credit years. The credit shall
33 be applied to the earliest year for which there is a
34 liability. If there is credit from more than one tax year
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1 that is available to offset a liability, earlier credit
2 shall be applied first.
3 (2) The term "qualified property" means property
4 which:
5 (A) is tangible, whether new or used,
6 including buildings and structural components of
7 buildings and signs that are real property, but not
8 including land or improvements to real property that
9 are not a structural component of a building such as
10 landscaping, sewer lines, local access roads,
11 fencing, parking lots, and other appurtenances;
12 (B) is depreciable pursuant to Section 167 of
13 the Internal Revenue Code, except that "3-year
14 property" as defined in Section 168(c)(2)(A) of that
15 Code is not eligible for the credit provided by this
16 subsection (e);
17 (C) is acquired by purchase as defined in
18 Section 179(d) of the Internal Revenue Code;
19 (D) is used in Illinois by a taxpayer who is
20 primarily engaged in manufacturing, or in mining
21 coal or fluorite, or in retailing; and
22 (E) has not previously been used in Illinois
23 in such a manner and by such a person as would
24 qualify for the credit provided by this subsection
25 (e) or subsection (f).
26 (3) For purposes of this subsection (e),
27 "manufacturing" means the material staging and production
28 of tangible personal property by procedures commonly
29 regarded as manufacturing, processing, fabrication, or
30 assembling which changes some existing material into new
31 shapes, new qualities, or new combinations. For purposes
32 of this subsection (e) the term "mining" shall have the
33 same meaning as the term "mining" in Section 613(c) of
34 the Internal Revenue Code. For purposes of this
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1 subsection (e), the term "retailing" means the sale of
2 tangible personal property or services rendered in
3 conjunction with the sale of tangible consumer goods or
4 commodities.
5 (4) The basis of qualified property shall be the
6 basis used to compute the depreciation deduction for
7 federal income tax purposes.
8 (5) If the basis of the property for federal income
9 tax depreciation purposes is increased after it has been
10 placed in service in Illinois by the taxpayer, the amount
11 of such increase shall be deemed property placed in
12 service on the date of such increase in basis.
13 (6) The term "placed in service" shall have the
14 same meaning as under Section 46 of the Internal Revenue
15 Code.
16 (7) If during any taxable year, any property ceases
17 to be qualified property in the hands of the taxpayer
18 within 48 months after being placed in service, or the
19 situs of any qualified property is moved outside Illinois
20 within 48 months after being placed in service, the
21 Personal Property Tax Replacement Income Tax for such
22 taxable year shall be increased. Such increase shall be
23 determined by (i) recomputing the investment credit which
24 would have been allowed for the year in which credit for
25 such property was originally allowed by eliminating such
26 property from such computation and, (ii) subtracting such
27 recomputed credit from the amount of credit previously
28 allowed. For the purposes of this paragraph (7), a
29 reduction of the basis of qualified property resulting
30 from a redetermination of the purchase price shall be
31 deemed a disposition of qualified property to the extent
32 of such reduction.
33 (8) Unless the investment credit is extended by
34 law, the basis of qualified property shall not include
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1 costs incurred after December 31, 2003, except for costs
2 incurred pursuant to a binding contract entered into on
3 or before December 31, 2003.
4 (9) Each taxable year, a partnership may elect to
5 pass through to its partners the credits to which the
6 partnership is entitled under this subsection (e) for the
7 taxable year. A partner may use the credit allocated to
8 him or her under this paragraph only against the tax
9 imposed in subsections (c) and (d) of this Section. If
10 the partnership makes that election, those credits shall
11 be allocated among the partners in the partnership in
12 accordance with the rules set forth in Section 704(b) of
13 the Internal Revenue Code, and the rules promulgated
14 under that Section, and the allocated amount of the
15 credits shall be allowed to the partners for that taxable
16 year. The partnership shall make this election on its
17 Personal Property Tax Replacement Income Tax return for
18 that taxable year. The election to pass through the
19 credits shall be irrevocable.
20 (f) Investment credit; Enterprise Zone.
21 (1) A taxpayer shall be allowed a credit against
22 the tax imposed by subsections (a) and (b) of this
23 Section for investment in qualified property which is
24 placed in service in an Enterprise Zone created pursuant
25 to the Illinois Enterprise Zone Act. For partners and for
26 shareholders of Subchapter S corporations, there shall be
27 allowed a credit under this subsection (f) to be
28 determined in accordance with the determination of income
29 and distributive share of income under Sections 702 and
30 704 and Subchapter S of the Internal Revenue Code. The
31 credit shall be .5% of the basis for such property. The
32 credit shall be available only in the taxable year in
33 which the property is placed in service in the Enterprise
34 Zone and shall not be allowed to the extent that it would
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1 reduce a taxpayer's liability for the tax imposed by
2 subsections (a) and (b) of this Section to below zero.
3 For tax years ending on or after December 31, 1985, the
4 credit shall be allowed for the tax year in which the
5 property is placed in service, or, if the amount of the
6 credit exceeds the tax liability for that year, whether
7 it exceeds the original liability or the liability as
8 later amended, such excess may be carried forward and
9 applied to the tax liability of the 5 taxable years
10 following the excess credit year. The credit shall be
11 applied to the earliest year for which there is a
12 liability. If there is credit from more than one tax year
13 that is available to offset a liability, the credit
14 accruing first in time shall be applied first.
15 (2) The term qualified property means property
16 which:
17 (A) is tangible, whether new or used,
18 including buildings and structural components of
19 buildings;
20 (B) is depreciable pursuant to Section 167 of
21 the Internal Revenue Code, except that "3-year
22 property" as defined in Section 168(c)(2)(A) of that
23 Code is not eligible for the credit provided by this
24 subsection (f);
25 (C) is acquired by purchase as defined in
26 Section 179(d) of the Internal Revenue Code;
27 (D) is used in the Enterprise Zone by the
28 taxpayer; and
29 (E) has not been previously used in Illinois
30 in such a manner and by such a person as would
31 qualify for the credit provided by this subsection
32 (f) or subsection (e).
33 (3) The basis of qualified property shall be the
34 basis used to compute the depreciation deduction for
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1 federal income tax purposes.
2 (4) If the basis of the property for federal income
3 tax depreciation purposes is increased after it has been
4 placed in service in the Enterprise Zone by the taxpayer,
5 the amount of such increase shall be deemed property
6 placed in service on the date of such increase in basis.
7 (5) The term "placed in service" shall have the
8 same meaning as under Section 46 of the Internal Revenue
9 Code.
10 (6) If during any taxable year, any property ceases
11 to be qualified property in the hands of the taxpayer
12 within 48 months after being placed in service, or the
13 situs of any qualified property is moved outside the
14 Enterprise Zone within 48 months after being placed in
15 service, the tax imposed under subsections (a) and (b) of
16 this Section for such taxable year shall be increased.
17 Such increase shall be determined by (i) recomputing the
18 investment credit which would have been allowed for the
19 year in which credit for such property was originally
20 allowed by eliminating such property from such
21 computation, and (ii) subtracting such recomputed credit
22 from the amount of credit previously allowed. For the
23 purposes of this paragraph (6), a reduction of the basis
24 of qualified property resulting from a redetermination of
25 the purchase price shall be deemed a disposition of
26 qualified property to the extent of such reduction.
27 (g) Jobs Tax Credit; Enterprise Zone and Foreign
28 Trade Zone or Sub-Zone.
29 (1) A taxpayer conducting a trade or business in an
30 enterprise zone or a High Impact Business designated by
31 the Department of Commerce and Community Affairs
32 conducting a trade or business in a federally designated
33 Foreign Trade Zone or Sub-Zone shall be allowed a credit
34 against the tax imposed by subsections (a) and (b) of
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1 this Section in the amount of $500 per eligible employee
2 hired to work in the zone during the taxable year.
3 (2) To qualify for the credit:
4 (A) the taxpayer must hire 5 or more eligible
5 employees to work in an enterprise zone or federally
6 designated Foreign Trade Zone or Sub-Zone during the
7 taxable year;
8 (B) the taxpayer's total employment within the
9 enterprise zone or federally designated Foreign
10 Trade Zone or Sub-Zone must increase by 5 or more
11 full-time employees beyond the total employed in
12 that zone at the end of the previous tax year for
13 which a jobs tax credit under this Section was
14 taken, or beyond the total employed by the taxpayer
15 as of December 31, 1985, whichever is later; and
16 (C) the eligible employees must be employed
17 180 consecutive days in order to be deemed hired for
18 purposes of this subsection.
19 (3) An "eligible employee" means an employee who
20 is:
21 (A) Certified by the Department of Commerce
22 and Community Affairs as "eligible for services"
23 pursuant to regulations promulgated in accordance
24 with Title II of the Job Training Partnership Act,
25 Training Services for the Disadvantaged or Title III
26 of the Job Training Partnership Act, Employment and
27 Training Assistance for Dislocated Workers Program.
28 (B) Hired after the enterprise zone or
29 federally designated Foreign Trade Zone or Sub-Zone
30 was designated or the trade or business was located
31 in that zone, whichever is later.
32 (C) Employed in the enterprise zone or Foreign
33 Trade Zone or Sub-Zone. An employee is employed in
34 an enterprise zone or federally designated Foreign
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1 Trade Zone or Sub-Zone if his services are rendered
2 there or it is the base of operations for the
3 services performed.
4 (D) A full-time employee working 30 or more
5 hours per week.
6 (4) For tax years ending on or after December 31,
7 1985 and prior to December 31, 1988, the credit shall be
8 allowed for the tax year in which the eligible employees
9 are hired. For tax years ending on or after December 31,
10 1988, the credit shall be allowed for the tax year
11 immediately following the tax year in which the eligible
12 employees are hired. If the amount of the credit exceeds
13 the tax liability for that year, whether it exceeds the
14 original liability or the liability as later amended,
15 such excess may be carried forward and applied to the tax
16 liability of the 5 taxable years following the excess
17 credit year. The credit shall be applied to the earliest
18 year for which there is a liability. If there is credit
19 from more than one tax year that is available to offset a
20 liability, earlier credit shall be applied first.
21 (5) The Department of Revenue shall promulgate such
22 rules and regulations as may be deemed necessary to carry
23 out the purposes of this subsection (g).
24 (6) The credit shall be available for eligible
25 employees hired on or after January 1, 1986.
26 (h) Investment credit; High Impact Business.
27 (1) Subject to subsection (b) of Section 5.5 of the
28 Illinois Enterprise Zone Act, a taxpayer shall be allowed
29 a credit against the tax imposed by subsections (a) and
30 (b) of this Section for investment in qualified property
31 which is placed in service by a Department of Commerce
32 and Community Affairs designated High Impact Business.
33 The credit shall be .5% of the basis for such property.
34 The credit shall not be available until the minimum
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1 investments in qualified property set forth in Section
2 5.5 of the Illinois Enterprise Zone Act have been
3 satisfied and shall not be allowed to the extent that it
4 would reduce a taxpayer's liability for the tax imposed
5 by subsections (a) and (b) of this Section to below zero.
6 The credit applicable to such minimum investments shall
7 be taken in the taxable year in which such minimum
8 investments have been completed. The credit for
9 additional investments beyond the minimum investment by a
10 designated high impact business shall be available only
11 in the taxable year in which the property is placed in
12 service and shall not be allowed to the extent that it
13 would reduce a taxpayer's liability for the tax imposed
14 by subsections (a) and (b) of this Section to below zero.
15 For tax years ending on or after December 31, 1987, the
16 credit shall be allowed for the tax year in which the
17 property is placed in service, or, if the amount of the
18 credit exceeds the tax liability for that year, whether
19 it exceeds the original liability or the liability as
20 later amended, such excess may be carried forward and
21 applied to the tax liability of the 5 taxable years
22 following the excess credit year. The credit shall be
23 applied to the earliest year for which there is a
24 liability. If there is credit from more than one tax
25 year that is available to offset a liability, the credit
26 accruing first in time shall be applied first.
27 Changes made in this subdivision (h)(1) by Public
28 Act 88-670 restore changes made by Public Act 85-1182 and
29 reflect existing law.
30 (2) The term qualified property means property
31 which:
32 (A) is tangible, whether new or used,
33 including buildings and structural components of
34 buildings;
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1 (B) is depreciable pursuant to Section 167 of
2 the Internal Revenue Code, except that "3-year
3 property" as defined in Section 168(c)(2)(A) of that
4 Code is not eligible for the credit provided by this
5 subsection (h);
6 (C) is acquired by purchase as defined in
7 Section 179(d) of the Internal Revenue Code; and
8 (D) is not eligible for the Enterprise Zone
9 Investment Credit provided by subsection (f) of this
10 Section.
11 (3) The basis of qualified property shall be the
12 basis used to compute the depreciation deduction for
13 federal income tax purposes.
14 (4) If the basis of the property for federal income
15 tax depreciation purposes is increased after it has been
16 placed in service in a federally designated Foreign Trade
17 Zone or Sub-Zone located in Illinois by the taxpayer, the
18 amount of such increase shall be deemed property placed
19 in service on the date of such increase in basis.
20 (5) The term "placed in service" shall have the
21 same meaning as under Section 46 of the Internal Revenue
22 Code.
23 (6) If during any taxable year ending on or before
24 December 31, 1996, any property ceases to be qualified
25 property in the hands of the taxpayer within 48 months
26 after being placed in service, or the situs of any
27 qualified property is moved outside Illinois within 48
28 months after being placed in service, the tax imposed
29 under subsections (a) and (b) of this Section for such
30 taxable year shall be increased. Such increase shall be
31 determined by (i) recomputing the investment credit which
32 would have been allowed for the year in which credit for
33 such property was originally allowed by eliminating such
34 property from such computation, and (ii) subtracting such
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1 recomputed credit from the amount of credit previously
2 allowed. For the purposes of this paragraph (6), a
3 reduction of the basis of qualified property resulting
4 from a redetermination of the purchase price shall be
5 deemed a disposition of qualified property to the extent
6 of such reduction.
7 (7) Beginning with tax years ending after December
8 31, 1996, if a taxpayer qualifies for the credit under
9 this subsection (h) and thereby is granted a tax
10 abatement and the taxpayer relocates its entire facility
11 in violation of the explicit terms and length of the
12 contract under Section 18-183 of the Property Tax Code,
13 the tax imposed under subsections (a) and (b) of this
14 Section shall be increased for the taxable year in which
15 the taxpayer relocated its facility by an amount equal to
16 the amount of credit received by the taxpayer under this
17 subsection (h).
18 (i) A credit shall be allowed against the tax imposed by
19 subsections (a) and (b) of this Section for the tax imposed
20 by subsections (c) and (d) of this Section. This credit
21 shall be computed by multiplying the tax imposed by
22 subsections (c) and (d) of this Section by a fraction, the
23 numerator of which is base income allocable to Illinois and
24 the denominator of which is Illinois base income, and further
25 multiplying the product by the tax rate imposed by
26 subsections (a) and (b) of this Section.
27 Any credit earned on or after December 31, 1986 under
28 this subsection which is unused in the year the credit is
29 computed because it exceeds the tax liability imposed by
30 subsections (a) and (b) for that year (whether it exceeds the
31 original liability or the liability as later amended) may be
32 carried forward and applied to the tax liability imposed by
33 subsections (a) and (b) of the 5 taxable years following the
34 excess credit year. This credit shall be applied first to
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1 the earliest year for which there is a liability. If there
2 is a credit under this subsection from more than one tax year
3 that is available to offset a liability the earliest credit
4 arising under this subsection shall be applied first.
5 If, during any taxable year ending on or after December
6 31, 1986, the tax imposed by subsections (c) and (d) of this
7 Section for which a taxpayer has claimed a credit under this
8 subsection (i) is reduced, the amount of credit for such tax
9 shall also be reduced. Such reduction shall be determined by
10 recomputing the credit to take into account the reduced tax
11 imposed by subsection (c) and (d). If any portion of the
12 reduced amount of credit has been carried to a different
13 taxable year, an amended return shall be filed for such
14 taxable year to reduce the amount of credit claimed.
15 (j) Training expense credit. Beginning with tax years
16 ending on or after December 31, 1986, a taxpayer shall be
17 allowed a credit against the tax imposed by subsection (a)
18 and (b) under this Section for all amounts paid or accrued,
19 on behalf of all persons employed by the taxpayer in Illinois
20 or Illinois residents employed outside of Illinois by a
21 taxpayer, for educational or vocational training in
22 semi-technical or technical fields or semi-skilled or skilled
23 fields, which were deducted from gross income in the
24 computation of taxable income. The credit against the tax
25 imposed by subsections (a) and (b) shall be 1.6% of such
26 training expenses. For partners and for shareholders of
27 subchapter S corporations, there shall be allowed a credit
28 under this subsection (j) to be determined in accordance with
29 the determination of income and distributive share of income
30 under Sections 702 and 704 and subchapter S of the Internal
31 Revenue Code.
32 Any credit allowed under this subsection which is unused
33 in the year the credit is earned may be carried forward to
34 each of the 5 taxable years following the year for which the
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1 credit is first computed until it is used. This credit shall
2 be applied first to the earliest year for which there is a
3 liability. If there is a credit under this subsection from
4 more than one tax year that is available to offset a
5 liability the earliest credit arising under this subsection
6 shall be applied first.
7 (k) Research and development credit.
8 Beginning with tax years ending after July 1, 1990, a
9 taxpayer shall be allowed a credit against the tax imposed by
10 subsections (a) and (b) of this Section for increasing
11 research activities in this State. The credit allowed
12 against the tax imposed by subsections (a) and (b) shall be
13 equal to 6 1/2% of the qualifying expenditures for increasing
14 research activities in this State.
15 For purposes of this subsection, "qualifying
16 expenditures" means the qualifying expenditures as defined
17 for the federal credit for increasing research activities
18 which would be allowable under Section 41 of the Internal
19 Revenue Code and which are conducted in this State,
20 "qualifying expenditures for increasing research activities
21 in this State" means the excess of qualifying expenditures
22 for the taxable year in which incurred over qualifying
23 expenditures for the base period, "qualifying expenditures
24 for the base period" means the average of the qualifying
25 expenditures for each year in the base period, and "base
26 period" means the 3 taxable years immediately preceding the
27 taxable year for which the determination is being made.
28 Any credit in excess of the tax liability for the taxable
29 year may be carried forward. A taxpayer may elect to have the
30 unused credit shown on its final completed return carried
31 over as a credit against the tax liability for the following
32 5 taxable years or until it has been fully used, whichever
33 occurs first.
34 If an unused credit is carried forward to a given year
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1 from 2 or more earlier years, that credit arising in the
2 earliest year will be applied first against the tax liability
3 for the given year. If a tax liability for the given year
4 still remains, the credit from the next earliest year will
5 then be applied, and so on, until all credits have been used
6 or no tax liability for the given year remains. Any
7 remaining unused credit or credits then will be carried
8 forward to the next following year in which a tax liability
9 is incurred, except that no credit can be carried forward to
10 a year which is more than 5 years after the year in which the
11 expense for which the credit is given was incurred.
12 Unless extended by law, the credit shall not include
13 costs incurred after December 31, 2004, except for costs
14 incurred pursuant to a binding contract entered into on or
15 before December 31, 2004.
16 (l) Environmental Remediation Tax Credit.
17 (i) For tax years ending after December 31, 1997
18 and on or before December 31, 2001, a taxpayer shall be
19 allowed a credit against the tax imposed by subsections
20 (a) and (b) of this Section for certain amounts paid for
21 unreimbursed eligible remediation costs, as specified in
22 this subsection. For purposes of this Section,
23 "unreimbursed eligible remediation costs" means costs
24 approved by the Illinois Environmental Protection Agency
25 ("Agency") under Section 58.14 of the Environmental
26 Protection Act that were paid in performing environmental
27 remediation at a site for which a No Further Remediation
28 Letter was issued by the Agency and recorded under
29 Section 58.10 of the Environmental Protection Act. The
30 credit must be claimed for the taxable year in which
31 Agency approval of the eligible remediation costs is
32 granted. The credit is not available to any taxpayer if
33 the taxpayer or any related party caused or contributed
34 to, in any material respect, a release of regulated
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1 substances on, in, or under the site that was identified
2 and addressed by the remedial action pursuant to the Site
3 Remediation Program of the Environmental Protection Act.
4 After the Pollution Control Board rules are adopted
5 pursuant to the Illinois Administrative Procedure Act for
6 the administration and enforcement of Section 58.9 of the
7 Environmental Protection Act, determinations as to credit
8 availability for purposes of this Section shall be made
9 consistent with those rules. For purposes of this
10 Section, "taxpayer" includes a person whose tax
11 attributes the taxpayer has succeeded to under Section
12 381 of the Internal Revenue Code and "related party"
13 includes the persons disallowed a deduction for losses by
14 paragraphs (b), (c), and (f)(1) of Section 267 of the
15 Internal Revenue Code by virtue of being a related
16 taxpayer, as well as any of its partners. The credit
17 allowed against the tax imposed by subsections (a) and
18 (b) shall be equal to 25% of the unreimbursed eligible
19 remediation costs in excess of $100,000 per site, except
20 that the $100,000 threshold shall not apply to any site
21 contained in an enterprise zone as determined by the
22 Department of Commerce and Community Affairs. The total
23 credit allowed shall not exceed $40,000 per year with a
24 maximum total of $150,000 per site. For partners and
25 shareholders of subchapter S corporations, there shall be
26 allowed a credit under this subsection to be determined
27 in accordance with the determination of income and
28 distributive share of income under Sections 702 and 704
29 of subchapter S of the Internal Revenue Code.
30 (ii) A credit allowed under this subsection that is
31 unused in the year the credit is earned may be carried
32 forward to each of the 5 taxable years following the year
33 for which the credit is first earned until it is used.
34 The term "unused credit" does not include any amounts of
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1 unreimbursed eligible remediation costs in excess of the
2 maximum credit per site authorized under paragraph (i).
3 This credit shall be applied first to the earliest year
4 for which there is a liability. If there is a credit
5 under this subsection from more than one tax year that is
6 available to offset a liability, the earliest credit
7 arising under this subsection shall be applied first. A
8 credit allowed under this subsection may be sold to a
9 buyer as part of a sale of all or part of the remediation
10 site for which the credit was granted. The purchaser of
11 a remediation site and the tax credit shall succeed to
12 the unused credit and remaining carry-forward period of
13 the seller. To perfect the transfer, the assignor shall
14 record the transfer in the chain of title for the site
15 and provide written notice to the Director of the
16 Illinois Department of Revenue of the assignor's intent
17 to sell the remediation site and the amount of the tax
18 credit to be transferred as a portion of the sale. In no
19 event may a credit be transferred to any taxpayer if the
20 taxpayer or a related party would not be eligible under
21 the provisions of subsection (i).
22 (iii) For purposes of this Section, the term "site"
23 shall have the same meaning as under Section 58.2 of the
24 Environmental Protection Act.
25 (Source: P.A. 89-235, eff. 8-4-95; 89-519, eff. 7-18-96;
26 89-591, eff. 8-1-96; 90-123, eff. 7-21-97; 90-458, eff.
27 8-17-97; 90-605, eff. 6-30-98; 90-655, eff. 7-30-98; 90-717,
28 eff. 8-7-98; 90-792, eff. 1-1-99; revised 9-16-98.)
29 (35 ILCS 5/202.5 new)
30 Sec. 202.5. Net income attributable to the period prior
31 to July 1, 1999 and net income attributable to the period
32 after June 30, 1999.
33 (a) In general. With respect to the taxable year of a
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1 taxpayer beginning prior to July 1, 1999 and ending after
2 June 30, 1999, net income for the period after June 30, 1999
3 shall be that amount which bears the same ratio to the
4 taxpayer's net income for the entire taxable year as the
5 number of days in such year after June 30, 1999 bears to the
6 total number of days in such year, and the net income for the
7 period prior to July 1, 1999 shall be that amount which bears
8 the same ratio to the taxpayer's net income for the entire
9 taxable year as the number of days in such year prior to July
10 1, 1999 bears to the total number of days in such year.
11 (b) Election to attribute income and deduction items
12 specifically to the respective portions of a taxable year
13 prior to July 1, 1999 and after June 30, 1999. In the case of
14 a taxpayer with a taxable year beginning prior to July 1,
15 1999 and ending after June 30, 1999, the taxpayer may elect,
16 in lieu of the procedure established in subsection (a) of
17 this Section, to determine net income on a specific
18 accounting basis for the 2 portions of his taxable year:
19 (i) from the beginning of the taxable year through
20 June 30, 1999, and
21 (ii) from July 1, 1999 through the end of the
22 taxable year.
23 If the taxpayer elects specific accounting under this
24 subsection, there shall be taken into account in computing
25 base income for each of the 2 portions of the taxable year
26 only those items earned, received, paid, incurred, or accrued
27 in each such period. The standard exemption provided by
28 Section 204 shall be divided between the respective periods
29 in amounts which bear the same ratio to the total exemption
30 allowable under Section 204 (determined without regard to
31 this Section) as the total number of days in each such period
32 bears to the total number of days in the taxable year. The
33 election provided by this subsection shall be made in such
34 manner and at such time as the Department may by forms or
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1 regulations prescribe, but shall be made not later than the
2 due date (including any extensions thereof) for the filing of
3 the return for the taxable year, and shall be irrevocable.
4 (35 ILCS 5/203) (from Ch. 120, par. 2-203)
5 Sec. 203. Base income defined.
6 (a) Individuals.
7 (1) In general. In the case of an individual, base
8 income means an amount equal to the taxpayer's adjusted
9 gross income for the taxable year as modified by
10 paragraph (2).
11 (2) Modifications. The adjusted gross income
12 referred to in paragraph (1) shall be modified by adding
13 thereto the sum of the following amounts:
14 (A) An amount equal to all amounts paid or
15 accrued to the taxpayer as interest or dividends
16 during the taxable year to the extent excluded from
17 gross income in the computation of adjusted gross
18 income, except stock dividends of qualified public
19 utilities described in Section 305(e) of the
20 Internal Revenue Code;
21 (B) An amount equal to the amount of tax
22 imposed by this Act to the extent deducted from
23 gross income in the computation of adjusted gross
24 income for the taxable year;
25 (C) An amount equal to the amount received
26 during the taxable year as a recovery or refund of
27 real property taxes paid with respect to the
28 taxpayer's principal residence under the Revenue Act
29 of 1939 and for which a deduction was previously
30 taken under subparagraph (L) of this paragraph (2)
31 prior to July 1, 1991, the retrospective application
32 date of Article 4 of Public Act 87-17. In the case
33 of multi-unit or multi-use structures and farm
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1 dwellings, the taxes on the taxpayer's principal
2 residence shall be that portion of the total taxes
3 for the entire property which is attributable to
4 such principal residence;
5 (D) An amount equal to the amount of the
6 capital gain deduction allowable under the Internal
7 Revenue Code, to the extent deducted from gross
8 income in the computation of adjusted gross income;
9 (D-5) An amount, to the extent not included in
10 adjusted gross income, equal to the amount of money
11 withdrawn by the taxpayer in the taxable year from a
12 medical care savings account and the interest earned
13 on the account in the taxable year of a withdrawal
14 pursuant to subsection (b) of Section 20 of the
15 Medical Care Savings Account Act; and
16 (D-10) For taxable years ending after December
17 31, 1997, an amount equal to any eligible
18 remediation costs that the individual deducted in
19 computing adjusted gross income and for which the
20 individual claims a credit under subsection (l) of
21 Section 201;
22 and by deducting from the total so obtained the sum of
23 the following amounts:
24 (E) Any amount included in such total in
25 respect of any compensation (including but not
26 limited to any compensation paid or accrued to a
27 serviceman while a prisoner of war or missing in
28 action) paid to a resident by reason of being on
29 active duty in the Armed Forces of the United States
30 and in respect of any compensation paid or accrued
31 to a resident who as a governmental employee was a
32 prisoner of war or missing in action, and in respect
33 of any compensation paid to a resident in 1971 or
34 thereafter for annual training performed pursuant to
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1 Sections 502 and 503, Title 32, United States Code
2 as a member of the Illinois National Guard;
3 (F) An amount equal to all amounts included in
4 such total pursuant to the provisions of Sections
5 402(a), 402(c), 403(a), 403(b), 406(a), 407(a), and
6 408 of the Internal Revenue Code, or included in
7 such total as distributions under the provisions of
8 any retirement or disability plan for employees of
9 any governmental agency or unit, or retirement
10 payments to retired partners, which payments are
11 excluded in computing net earnings from self
12 employment by Section 1402 of the Internal Revenue
13 Code and regulations adopted pursuant thereto;
14 (G) The valuation limitation amount;
15 (H) An amount equal to the amount of any tax
16 imposed by this Act which was refunded to the
17 taxpayer and included in such total for the taxable
18 year;
19 (I) An amount equal to all amounts included in
20 such total pursuant to the provisions of Section 111
21 of the Internal Revenue Code as a recovery of items
22 previously deducted from adjusted gross income in
23 the computation of taxable income;
24 (J) An amount equal to those dividends
25 included in such total which were paid by a
26 corporation which conducts business operations in an
27 Enterprise Zone or zones created under the Illinois
28 Enterprise Zone Act, and conducts substantially all
29 of its operations in an Enterprise Zone or zones;
30 (K) An amount equal to those dividends
31 included in such total that were paid by a
32 corporation that conducts business operations in a
33 federally designated Foreign Trade Zone or Sub-Zone
34 and that is designated a High Impact Business
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1 located in Illinois; provided that dividends
2 eligible for the deduction provided in subparagraph
3 (J) of paragraph (2) of this subsection shall not be
4 eligible for the deduction provided under this
5 subparagraph (K);
6 (L) For taxable years ending after December
7 31, 1983, an amount equal to all social security
8 benefits and railroad retirement benefits included
9 in such total pursuant to Sections 72(r) and 86 of
10 the Internal Revenue Code;
11 (M) With the exception of any amounts
12 subtracted under subparagraph (N), an amount equal
13 to the sum of all amounts disallowed as deductions
14 by Sections 171(a) (2), and 265(2) of the Internal
15 Revenue Code of 1954, as now or hereafter amended,
16 and all amounts of expenses allocable to interest
17 and disallowed as deductions by Section 265(1) of
18 the Internal Revenue Code of 1954, as now or
19 hereafter amended;
20 (N) An amount equal to all amounts included in
21 such total which are exempt from taxation by this
22 State either by reason of its statutes or
23 Constitution or by reason of the Constitution,
24 treaties or statutes of the United States; provided
25 that, in the case of any statute of this State that
26 exempts income derived from bonds or other
27 obligations from the tax imposed under this Act, the
28 amount exempted shall be the interest net of bond
29 premium amortization;
30 (O) An amount equal to any contribution made
31 to a job training project established pursuant to
32 the Tax Increment Allocation Redevelopment Act;
33 (P) An amount equal to the amount of the
34 deduction used to compute the federal income tax
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1 credit for restoration of substantial amounts held
2 under claim of right for the taxable year pursuant
3 to Section 1341 of the Internal Revenue Code of
4 1986;
5 (Q) An amount equal to any amounts included in
6 such total, received by the taxpayer as an
7 acceleration in the payment of life, endowment or
8 annuity benefits in advance of the time they would
9 otherwise be payable as an indemnity for a terminal
10 illness;
11 (R) An amount equal to the amount of any
12 federal or State bonus paid to veterans of the
13 Persian Gulf War;
14 (S) An amount, to the extent included in
15 adjusted gross income, equal to the amount of a
16 contribution made in the taxable year on behalf of
17 the taxpayer to a medical care savings account
18 established under the Medical Care Savings Account
19 Act to the extent the contribution is accepted by
20 the account administrator as provided in that Act;
21 (T) An amount, to the extent included in
22 adjusted gross income, equal to the amount of
23 interest earned in the taxable year on a medical
24 care savings account established under the Medical
25 Care Savings Account Act on behalf of the taxpayer,
26 other than interest added pursuant to item (D-5) of
27 this paragraph (2);
28 (U) For one taxable year beginning on or after
29 January 1, 1994, an amount equal to the total amount
30 of tax imposed and paid under subsections (a) and
31 (b) of Section 201 of this Act on grant amounts
32 received by the taxpayer under the Nursing Home
33 Grant Assistance Act during the taxpayer's taxable
34 years 1992 and 1993;
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1 (V) Beginning with tax years ending on or
2 after December 31, 1995 and ending with tax years
3 ending on or before December 31, 1999, an amount
4 equal to the amount paid by a taxpayer who is a
5 self-employed taxpayer, a partner of a partnership,
6 or a shareholder in a Subchapter S corporation for
7 health insurance or long-term care insurance for
8 that taxpayer or that taxpayer's spouse or
9 dependents, to the extent that the amount paid for
10 that health insurance or long-term care insurance
11 may be deducted under Section 213 of the Internal
12 Revenue Code of 1986, has not been deducted on the
13 federal income tax return of the taxpayer, and does
14 not exceed the taxable income attributable to that
15 taxpayer's income, self-employment income, or
16 Subchapter S corporation income; except that no
17 deduction shall be allowed under this item (V) if
18 the taxpayer is eligible to participate in any
19 health insurance or long-term care insurance plan of
20 an employer of the taxpayer or the taxpayer's
21 spouse. The amount of the health insurance and
22 long-term care insurance subtracted under this item
23 (V) shall be determined by multiplying total health
24 insurance and long-term care insurance premiums paid
25 by the taxpayer times a number that represents the
26 fractional percentage of eligible medical expenses
27 under Section 213 of the Internal Revenue Code of
28 1986 not actually deducted on the taxpayer's federal
29 income tax return; and
30 (W) For taxable years beginning on or after
31 January 1, 1998, all amounts included in the
32 taxpayer's federal gross income in the taxable year
33 from amounts converted from a regular IRA to a Roth
34 IRA. This paragraph is exempt from the provisions of
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1 Section 250; and.
2 (X) Beginning with tax years ending on or
3 after December 31, 1999 and ending with tax years
4 ending on or before December 31, 2003, an amount,
5 not to exceed $1,200, equal to 15% of the total
6 amount of rent paid by the taxpayer during the year
7 for the principal place of residence of the
8 taxpayer.
9 (b) Corporations.
10 (1) In general. In the case of a corporation, base
11 income means an amount equal to the taxpayer's taxable
12 income for the taxable year as modified by paragraph (2).
13 (2) Modifications. The taxable income referred to
14 in paragraph (1) shall be modified by adding thereto the
15 sum of the following amounts:
16 (A) An amount equal to all amounts paid or
17 accrued to the taxpayer as interest and all
18 distributions received from regulated investment
19 companies during the taxable year to the extent
20 excluded from gross income in the computation of
21 taxable income;
22 (B) An amount equal to the amount of tax
23 imposed by this Act to the extent deducted from
24 gross income in the computation of taxable income
25 for the taxable year;
26 (C) In the case of a regulated investment
27 company, an amount equal to the excess of (i) the
28 net long-term capital gain for the taxable year,
29 over (ii) the amount of the capital gain dividends
30 designated as such in accordance with Section
31 852(b)(3)(C) of the Internal Revenue Code and any
32 amount designated under Section 852(b)(3)(D) of the
33 Internal Revenue Code, attributable to the taxable
34 year. (this amendatory Act of 1995 (Public Act
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1 89-89) is declarative of existing law and is not a
2 new enactment);.
3 (D) The amount of any net operating loss
4 deduction taken in arriving at taxable income, other
5 than a net operating loss carried forward from a
6 taxable year ending prior to December 31, 1986; and
7 (E) For taxable years in which a net operating
8 loss carryback or carryforward from a taxable year
9 ending prior to December 31, 1986 is an element of
10 taxable income under paragraph (1) of subsection (e)
11 or subparagraph (E) of paragraph (2) of subsection
12 (e), the amount by which addition modifications
13 other than those provided by this subparagraph (E)
14 exceeded subtraction modifications in such earlier
15 taxable year, with the following limitations applied
16 in the order that they are listed:
17 (i) the addition modification relating to
18 the net operating loss carried back or forward
19 to the taxable year from any taxable year
20 ending prior to December 31, 1986 shall be
21 reduced by the amount of addition modification
22 under this subparagraph (E) which related to
23 that net operating loss and which was taken
24 into account in calculating the base income of
25 an earlier taxable year, and
26 (ii) the addition modification relating
27 to the net operating loss carried back or
28 forward to the taxable year from any taxable
29 year ending prior to December 31, 1986 shall
30 not exceed the amount of such carryback or
31 carryforward;
32 For taxable years in which there is a net
33 operating loss carryback or carryforward from more
34 than one other taxable year ending prior to December
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1 31, 1986, the addition modification provided in this
2 subparagraph (E) shall be the sum of the amounts
3 computed independently under the preceding
4 provisions of this subparagraph (E) for each such
5 taxable year;, and
6 (E-5) For taxable years ending after December
7 31, 1997, an amount equal to any eligible
8 remediation costs that the corporation deducted in
9 computing adjusted gross income and for which the
10 corporation claims a credit under subsection (l) of
11 Section 201;
12 and by deducting from the total so obtained the sum of
13 the following amounts:
14 (F) An amount equal to the amount of any tax
15 imposed by this Act which was refunded to the
16 taxpayer and included in such total for the taxable
17 year;
18 (G) An amount equal to any amount included in
19 such total under Section 78 of the Internal Revenue
20 Code;
21 (H) In the case of a regulated investment
22 company, an amount equal to the amount of exempt
23 interest dividends as defined in subsection (b) (5)
24 of Section 852 of the Internal Revenue Code, paid to
25 shareholders for the taxable year;
26 (I) With the exception of any amounts
27 subtracted under subparagraph (J), an amount equal
28 to the sum of all amounts disallowed as deductions
29 by Sections 171(a) (2), and 265(a)(2) and amounts
30 disallowed as interest expense by Section 291(a)(3)
31 of the Internal Revenue Code, as now or hereafter
32 amended, and all amounts of expenses allocable to
33 interest and disallowed as deductions by Section
34 265(a)(1) of the Internal Revenue Code, as now or
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1 hereafter amended;
2 (J) An amount equal to all amounts included in
3 such total which are exempt from taxation by this
4 State either by reason of its statutes or
5 Constitution or by reason of the Constitution,
6 treaties or statutes of the United States; provided
7 that, in the case of any statute of this State that
8 exempts income derived from bonds or other
9 obligations from the tax imposed under this Act, the
10 amount exempted shall be the interest net of bond
11 premium amortization;
12 (K) An amount equal to those dividends
13 included in such total which were paid by a
14 corporation which conducts business operations in an
15 Enterprise Zone or zones created under the Illinois
16 Enterprise Zone Act and conducts substantially all
17 of its operations in an Enterprise Zone or zones;
18 (L) An amount equal to those dividends
19 included in such total that were paid by a
20 corporation that conducts business operations in a
21 federally designated Foreign Trade Zone or Sub-Zone
22 and that is designated a High Impact Business
23 located in Illinois; provided that dividends
24 eligible for the deduction provided in subparagraph
25 (K) of paragraph 2 of this subsection shall not be
26 eligible for the deduction provided under this
27 subparagraph (L);
28 (M) For any taxpayer that is a financial
29 organization within the meaning of Section 304(c) of
30 this Act, an amount included in such total as
31 interest income from a loan or loans made by such
32 taxpayer to a borrower, to the extent that such a
33 loan is secured by property which is eligible for
34 the Enterprise Zone Investment Credit. To determine
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1 the portion of a loan or loans that is secured by
2 property eligible for a Section 201(h) investment
3 credit to the borrower, the entire principal amount
4 of the loan or loans between the taxpayer and the
5 borrower should be divided into the basis of the
6 Section 201(h) investment credit property which
7 secures the loan or loans, using for this purpose
8 the original basis of such property on the date that
9 it was placed in service in the Enterprise Zone.
10 The subtraction modification available to taxpayer
11 in any year under this subsection shall be that
12 portion of the total interest paid by the borrower
13 with respect to such loan attributable to the
14 eligible property as calculated under the previous
15 sentence;
16 (M-1) For any taxpayer that is a financial
17 organization within the meaning of Section 304(c) of
18 this Act, an amount included in such total as
19 interest income from a loan or loans made by such
20 taxpayer to a borrower, to the extent that such a
21 loan is secured by property which is eligible for
22 the High Impact Business Investment Credit. To
23 determine the portion of a loan or loans that is
24 secured by property eligible for a Section 201(i)
25 investment credit to the borrower, the entire
26 principal amount of the loan or loans between the
27 taxpayer and the borrower should be divided into the
28 basis of the Section 201(i) investment credit
29 property which secures the loan or loans, using for
30 this purpose the original basis of such property on
31 the date that it was placed in service in a
32 federally designated Foreign Trade Zone or Sub-Zone
33 located in Illinois. No taxpayer that is eligible
34 for the deduction provided in subparagraph (M) of
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1 paragraph (2) of this subsection shall be eligible
2 for the deduction provided under this subparagraph
3 (M-1). The subtraction modification available to
4 taxpayers in any year under this subsection shall be
5 that portion of the total interest paid by the
6 borrower with respect to such loan attributable to
7 the eligible property as calculated under the
8 previous sentence;
9 (N) Two times any contribution made during the
10 taxable year to a designated zone organization to
11 the extent that the contribution (i) qualifies as a
12 charitable contribution under subsection (c) of
13 Section 170 of the Internal Revenue Code and (ii)
14 must, by its terms, be used for a project approved
15 by the Department of Commerce and Community Affairs
16 under Section 11 of the Illinois Enterprise Zone
17 Act;
18 (O) An amount equal to: (i) 85% for taxable
19 years ending on or before December 31, 1992, or, a
20 percentage equal to the percentage allowable under
21 Section 243(a)(1) of the Internal Revenue Code of
22 1986 for taxable years ending after December 31,
23 1992, of the amount by which dividends included in
24 taxable income and received from a corporation that
25 is not created or organized under the laws of the
26 United States or any state or political subdivision
27 thereof, including, for taxable years ending on or
28 after December 31, 1988, dividends received or
29 deemed received or paid or deemed paid under
30 Sections 951 through 964 of the Internal Revenue
31 Code, exceed the amount of the modification provided
32 under subparagraph (G) of paragraph (2) of this
33 subsection (b) which is related to such dividends;
34 plus (ii) 100% of the amount by which dividends,
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1 included in taxable income and received, including,
2 for taxable years ending on or after December 31,
3 1988, dividends received or deemed received or paid
4 or deemed paid under Sections 951 through 964 of the
5 Internal Revenue Code, from any such corporation
6 specified in clause (i) that would but for the
7 provisions of Section 1504 (b) (3) of the Internal
8 Revenue Code be treated as a member of the
9 affiliated group which includes the dividend
10 recipient, exceed the amount of the modification
11 provided under subparagraph (G) of paragraph (2) of
12 this subsection (b) which is related to such
13 dividends;
14 (P) An amount equal to any contribution made
15 to a job training project established pursuant to
16 the Tax Increment Allocation Redevelopment Act; and
17 (Q) An amount equal to the amount of the
18 deduction used to compute the federal income tax
19 credit for restoration of substantial amounts held
20 under claim of right for the taxable year pursuant
21 to Section 1341 of the Internal Revenue Code of
22 1986.
23 (3) Special rule. For purposes of paragraph (2)
24 (A), "gross income" in the case of a life insurance
25 company, for tax years ending on and after December 31,
26 1994, shall mean the gross investment income for the
27 taxable year.
28 (c) Trusts and estates.
29 (1) In general. In the case of a trust or estate,
30 base income means an amount equal to the taxpayer's
31 taxable income for the taxable year as modified by
32 paragraph (2).
33 (2) Modifications. Subject to the provisions of
34 paragraph (3), the taxable income referred to in
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1 paragraph (1) shall be modified by adding thereto the sum
2 of the following amounts:
3 (A) An amount equal to all amounts paid or
4 accrued to the taxpayer as interest or dividends
5 during the taxable year to the extent excluded from
6 gross income in the computation of taxable income;
7 (B) In the case of (i) an estate, $600; (ii) a
8 trust which, under its governing instrument, is
9 required to distribute all of its income currently,
10 $300; and (iii) any other trust, $100, but in each
11 such case, only to the extent such amount was
12 deducted in the computation of taxable income;
13 (C) An amount equal to the amount of tax
14 imposed by this Act to the extent deducted from
15 gross income in the computation of taxable income
16 for the taxable year;
17 (D) The amount of any net operating loss
18 deduction taken in arriving at taxable income, other
19 than a net operating loss carried forward from a
20 taxable year ending prior to December 31, 1986;
21 (E) For taxable years in which a net operating
22 loss carryback or carryforward from a taxable year
23 ending prior to December 31, 1986 is an element of
24 taxable income under paragraph (1) of subsection (e)
25 or subparagraph (E) of paragraph (2) of subsection
26 (e), the amount by which addition modifications
27 other than those provided by this subparagraph (E)
28 exceeded subtraction modifications in such taxable
29 year, with the following limitations applied in the
30 order that they are listed:
31 (i) the addition modification relating to
32 the net operating loss carried back or forward
33 to the taxable year from any taxable year
34 ending prior to December 31, 1986 shall be
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1 reduced by the amount of addition modification
2 under this subparagraph (E) which related to
3 that net operating loss and which was taken
4 into account in calculating the base income of
5 an earlier taxable year, and
6 (ii) the addition modification relating
7 to the net operating loss carried back or
8 forward to the taxable year from any taxable
9 year ending prior to December 31, 1986 shall
10 not exceed the amount of such carryback or
11 carryforward;
12 For taxable years in which there is a net
13 operating loss carryback or carryforward from more
14 than one other taxable year ending prior to December
15 31, 1986, the addition modification provided in this
16 subparagraph (E) shall be the sum of the amounts
17 computed independently under the preceding
18 provisions of this subparagraph (E) for each such
19 taxable year;
20 (F) For taxable years ending on or after
21 January 1, 1989, an amount equal to the tax deducted
22 pursuant to Section 164 of the Internal Revenue Code
23 if the trust or estate is claiming the same tax for
24 purposes of the Illinois foreign tax credit under
25 Section 601 of this Act;
26 (G) An amount equal to the amount of the
27 capital gain deduction allowable under the Internal
28 Revenue Code, to the extent deducted from gross
29 income in the computation of taxable income; and
30 (G-5) For taxable years ending after December
31 31, 1997, an amount equal to any eligible
32 remediation costs that the trust or estate deducted
33 in computing adjusted gross income and for which the
34 trust or estate claims a credit under subsection (l)
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1 of Section 201;
2 and by deducting from the total so obtained the sum of
3 the following amounts:
4 (H) An amount equal to all amounts included in
5 such total pursuant to the provisions of Sections
6 402(a), 402(c), 403(a), 403(b), 406(a), 407(a) and
7 408 of the Internal Revenue Code or included in such
8 total as distributions under the provisions of any
9 retirement or disability plan for employees of any
10 governmental agency or unit, or retirement payments
11 to retired partners, which payments are excluded in
12 computing net earnings from self employment by
13 Section 1402 of the Internal Revenue Code and
14 regulations adopted pursuant thereto;
15 (I) The valuation limitation amount;
16 (J) An amount equal to the amount of any tax
17 imposed by this Act which was refunded to the
18 taxpayer and included in such total for the taxable
19 year;
20 (K) An amount equal to all amounts included in
21 taxable income as modified by subparagraphs (A),
22 (B), (C), (D), (E), (F) and (G) which are exempt
23 from taxation by this State either by reason of its
24 statutes or Constitution or by reason of the
25 Constitution, treaties or statutes of the United
26 States; provided that, in the case of any statute of
27 this State that exempts income derived from bonds or
28 other obligations from the tax imposed under this
29 Act, the amount exempted shall be the interest net
30 of bond premium amortization;
31 (L) With the exception of any amounts
32 subtracted under subparagraph (K), an amount equal
33 to the sum of all amounts disallowed as deductions
34 by Sections 171(a) (2) and 265(a)(2) of the Internal
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1 Revenue Code, as now or hereafter amended, and all
2 amounts of expenses allocable to interest and
3 disallowed as deductions by Section 265(1) of the
4 Internal Revenue Code of 1954, as now or hereafter
5 amended;
6 (M) An amount equal to those dividends
7 included in such total which were paid by a
8 corporation which conducts business operations in an
9 Enterprise Zone or zones created under the Illinois
10 Enterprise Zone Act and conducts substantially all
11 of its operations in an Enterprise Zone or Zones;
12 (N) An amount equal to any contribution made
13 to a job training project established pursuant to
14 the Tax Increment Allocation Redevelopment Act;
15 (O) An amount equal to those dividends
16 included in such total that were paid by a
17 corporation that conducts business operations in a
18 federally designated Foreign Trade Zone or Sub-Zone
19 and that is designated a High Impact Business
20 located in Illinois; provided that dividends
21 eligible for the deduction provided in subparagraph
22 (M) of paragraph (2) of this subsection shall not be
23 eligible for the deduction provided under this
24 subparagraph (O); and
25 (P) An amount equal to the amount of the
26 deduction used to compute the federal income tax
27 credit for restoration of substantial amounts held
28 under claim of right for the taxable year pursuant
29 to Section 1341 of the Internal Revenue Code of
30 1986.
31 (3) Limitation. The amount of any modification
32 otherwise required under this subsection shall, under
33 regulations prescribed by the Department, be adjusted by
34 any amounts included therein which were properly paid,
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1 credited, or required to be distributed, or permanently
2 set aside for charitable purposes pursuant to Internal
3 Revenue Code Section 642(c) during the taxable year.
4 (d) Partnerships.
5 (1) In general. In the case of a partnership, base
6 income means an amount equal to the taxpayer's taxable
7 income for the taxable year as modified by paragraph (2).
8 (2) Modifications. The taxable income referred to
9 in paragraph (1) shall be modified by adding thereto the
10 sum of the following amounts:
11 (A) An amount equal to all amounts paid or
12 accrued to the taxpayer as interest or dividends
13 during the taxable year to the extent excluded from
14 gross income in the computation of taxable income;
15 (B) An amount equal to the amount of tax
16 imposed by this Act to the extent deducted from
17 gross income for the taxable year; and
18 (C) The amount of deductions allowed to the
19 partnership pursuant to Section 707 (c) of the
20 Internal Revenue Code in calculating its taxable
21 income; and
22 (D) An amount equal to the amount of the
23 capital gain deduction allowable under the Internal
24 Revenue Code, to the extent deducted from gross
25 income in the computation of taxable income;
26 and by deducting from the total so obtained the following
27 amounts:
28 (E) The valuation limitation amount;
29 (F) An amount equal to the amount of any tax
30 imposed by this Act which was refunded to the
31 taxpayer and included in such total for the taxable
32 year;
33 (G) An amount equal to all amounts included in
34 taxable income as modified by subparagraphs (A),
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1 (B), (C) and (D) which are exempt from taxation by
2 this State either by reason of its statutes or
3 Constitution or by reason of the Constitution,
4 treaties or statutes of the United States; provided
5 that, in the case of any statute of this State that
6 exempts income derived from bonds or other
7 obligations from the tax imposed under this Act, the
8 amount exempted shall be the interest net of bond
9 premium amortization;
10 (H) Any income of the partnership which
11 constitutes personal service income as defined in
12 Section 1348 (b) (1) of the Internal Revenue Code
13 (as in effect December 31, 1981) or a reasonable
14 allowance for compensation paid or accrued for
15 services rendered by partners to the partnership,
16 whichever is greater;
17 (I) An amount equal to all amounts of income
18 distributable to an entity subject to the Personal
19 Property Tax Replacement Income Tax imposed by
20 subsections (c) and (d) of Section 201 of this Act
21 including amounts distributable to organizations
22 exempt from federal income tax by reason of Section
23 501(a) of the Internal Revenue Code;
24 (J) With the exception of any amounts
25 subtracted under subparagraph (G), an amount equal
26 to the sum of all amounts disallowed as deductions
27 by Sections 171(a) (2), and 265(2) of the Internal
28 Revenue Code of 1954, as now or hereafter amended,
29 and all amounts of expenses allocable to interest
30 and disallowed as deductions by Section 265(1) of
31 the Internal Revenue Code, as now or hereafter
32 amended;
33 (K) An amount equal to those dividends
34 included in such total which were paid by a
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1 corporation which conducts business operations in an
2 Enterprise Zone or zones created under the Illinois
3 Enterprise Zone Act, enacted by the 82nd General
4 Assembly, and which does not conduct such operations
5 other than in an Enterprise Zone or Zones;
6 (L) An amount equal to any contribution made
7 to a job training project established pursuant to
8 the Real Property Tax Increment Allocation
9 Redevelopment Act;
10 (M) An amount equal to those dividends
11 included in such total that were paid by a
12 corporation that conducts business operations in a
13 federally designated Foreign Trade Zone or Sub-Zone
14 and that is designated a High Impact Business
15 located in Illinois; provided that dividends
16 eligible for the deduction provided in subparagraph
17 (K) of paragraph (2) of this subsection shall not be
18 eligible for the deduction provided under this
19 subparagraph (M); and
20 (N) An amount equal to the amount of the
21 deduction used to compute the federal income tax
22 credit for restoration of substantial amounts held
23 under claim of right for the taxable year pursuant
24 to Section 1341 of the Internal Revenue Code of
25 1986.
26 (e) Gross income; adjusted gross income; taxable income.
27 (1) In general. Subject to the provisions of
28 paragraph (2) and subsection (b) (3), for purposes of
29 this Section and Section 803(e), a taxpayer's gross
30 income, adjusted gross income, or taxable income for the
31 taxable year shall mean the amount of gross income,
32 adjusted gross income or taxable income properly
33 reportable for federal income tax purposes for the
34 taxable year under the provisions of the Internal Revenue
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1 Code. Taxable income may be less than zero. However, for
2 taxable years ending on or after December 31, 1986, net
3 operating loss carryforwards from taxable years ending
4 prior to December 31, 1986, may not exceed the sum of
5 federal taxable income for the taxable year before net
6 operating loss deduction, plus the excess of addition
7 modifications over subtraction modifications for the
8 taxable year. For taxable years ending prior to December
9 31, 1986, taxable income may never be an amount in excess
10 of the net operating loss for the taxable year as defined
11 in subsections (c) and (d) of Section 172 of the Internal
12 Revenue Code, provided that when taxable income of a
13 corporation (other than a Subchapter S corporation),
14 trust, or estate is less than zero and addition
15 modifications, other than those provided by subparagraph
16 (E) of paragraph (2) of subsection (b) for corporations
17 or subparagraph (E) of paragraph (2) of subsection (c)
18 for trusts and estates, exceed subtraction modifications,
19 an addition modification must be made under those
20 subparagraphs for any other taxable year to which the
21 taxable income less than zero (net operating loss) is
22 applied under Section 172 of the Internal Revenue Code or
23 under subparagraph (E) of paragraph (2) of this
24 subsection (e) applied in conjunction with Section 172 of
25 the Internal Revenue Code.
26 (2) Special rule. For purposes of paragraph (1) of
27 this subsection, the taxable income properly reportable
28 for federal income tax purposes shall mean:
29 (A) Certain life insurance companies. In the
30 case of a life insurance company subject to the tax
31 imposed by Section 801 of the Internal Revenue Code,
32 life insurance company taxable income, plus the
33 amount of distribution from pre-1984 policyholder
34 surplus accounts as calculated under Section 815a of
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1 the Internal Revenue Code;
2 (B) Certain other insurance companies. In the
3 case of mutual insurance companies subject to the
4 tax imposed by Section 831 of the Internal Revenue
5 Code, insurance company taxable income;
6 (C) Regulated investment companies. In the
7 case of a regulated investment company subject to
8 the tax imposed by Section 852 of the Internal
9 Revenue Code, investment company taxable income;
10 (D) Real estate investment trusts. In the
11 case of a real estate investment trust subject to
12 the tax imposed by Section 857 of the Internal
13 Revenue Code, real estate investment trust taxable
14 income;
15 (E) Consolidated corporations. In the case of
16 a corporation which is a member of an affiliated
17 group of corporations filing a consolidated income
18 tax return for the taxable year for federal income
19 tax purposes, taxable income determined as if such
20 corporation had filed a separate return for federal
21 income tax purposes for the taxable year and each
22 preceding taxable year for which it was a member of
23 an affiliated group. For purposes of this
24 subparagraph, the taxpayer's separate taxable income
25 shall be determined as if the election provided by
26 Section 243(b) (2) of the Internal Revenue Code had
27 been in effect for all such years;
28 (F) Cooperatives. In the case of a
29 cooperative corporation or association, the taxable
30 income of such organization determined in accordance
31 with the provisions of Section 1381 through 1388 of
32 the Internal Revenue Code;
33 (G) Subchapter S corporations. In the case
34 of: (i) a Subchapter S corporation for which there
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1 is in effect an election for the taxable year under
2 Section 1362 of the Internal Revenue Code, the
3 taxable income of such corporation determined in
4 accordance with Section 1363(b) of the Internal
5 Revenue Code, except that taxable income shall take
6 into account those items which are required by
7 Section 1363(b)(1) of the Internal Revenue Code to
8 be separately stated; and (ii) a Subchapter S
9 corporation for which there is in effect a federal
10 election to opt out of the provisions of the
11 Subchapter S Revision Act of 1982 and have applied
12 instead the prior federal Subchapter S rules as in
13 effect on July 1, 1982, the taxable income of such
14 corporation determined in accordance with the
15 federal Subchapter S rules as in effect on July 1,
16 1982; and
17 (H) Partnerships. In the case of a
18 partnership, taxable income determined in accordance
19 with Section 703 of the Internal Revenue Code,
20 except that taxable income shall take into account
21 those items which are required by Section 703(a)(1)
22 to be separately stated but which would be taken
23 into account by an individual in calculating his
24 taxable income.
25 (f) Valuation limitation amount.
26 (1) In general. The valuation limitation amount
27 referred to in subsections (a) (2) (G), (c) (2) (I) and
28 (d)(2) (E) is an amount equal to:
29 (A) The sum of the pre-August 1, 1969
30 appreciation amounts (to the extent consisting of
31 gain reportable under the provisions of Section 1245
32 or 1250 of the Internal Revenue Code) for all
33 property in respect of which such gain was reported
34 for the taxable year; plus
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1 (B) The lesser of (i) the sum of the
2 pre-August 1, 1969 appreciation amounts (to the
3 extent consisting of capital gain) for all property
4 in respect of which such gain was reported for
5 federal income tax purposes for the taxable year, or
6 (ii) the net capital gain for the taxable year,
7 reduced in either case by any amount of such gain
8 included in the amount determined under subsection
9 (a) (2) (F) or (c) (2) (H).
10 (2) Pre-August 1, 1969 appreciation amount.
11 (A) If the fair market value of property
12 referred to in paragraph (1) was readily
13 ascertainable on August 1, 1969, the pre-August 1,
14 1969 appreciation amount for such property is the
15 lesser of (i) the excess of such fair market value
16 over the taxpayer's basis (for determining gain) for
17 such property on that date (determined under the
18 Internal Revenue Code as in effect on that date), or
19 (ii) the total gain realized and reportable for
20 federal income tax purposes in respect of the sale,
21 exchange or other disposition of such property.
22 (B) If the fair market value of property
23 referred to in paragraph (1) was not readily
24 ascertainable on August 1, 1969, the pre-August 1,
25 1969 appreciation amount for such property is that
26 amount which bears the same ratio to the total gain
27 reported in respect of the property for federal
28 income tax purposes for the taxable year, as the
29 number of full calendar months in that part of the
30 taxpayer's holding period for the property ending
31 July 31, 1969 bears to the number of full calendar
32 months in the taxpayer's entire holding period for
33 the property.
34 (C) The Department shall prescribe such
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1 regulations as may be necessary to carry out the
2 purposes of this paragraph.
3 (g) Double deductions. Unless specifically provided
4 otherwise, nothing in this Section shall permit the same item
5 to be deducted more than once.
6 (h) Legislative intention. Except as expressly provided
7 by this Section there shall be no modifications or
8 limitations on the amounts of income, gain, loss or deduction
9 taken into account in determining gross income, adjusted
10 gross income or taxable income for federal income tax
11 purposes for the taxable year, or in the amount of such items
12 entering into the computation of base income and net income
13 under this Act for such taxable year, whether in respect of
14 property values as of August 1, 1969 or otherwise.
15 (Source: P.A. 89-89, eff. 6-30-95; 89-235, eff. 8-4-95;
16 89-418, eff. 11-15-95; 89-460, eff. 5-24-96; 89-626, eff.
17 8-9-96; 90-491, eff. 1-1-98; 90-717, eff. 8-7-98; 90-770,
18 eff. 8-14-98; revised 9-21-98.)
19 (35 ILCS 5/804) (from Ch. 120, par. 8-804)
20 Sec. 804. Failure to Pay Estimated Tax.
21 (a) In general. In case of any underpayment of estimated
22 tax by a taxpayer, except as provided in subsection (d) or
23 (e), the taxpayer shall be liable to a penalty in an amount
24 determined at the rate prescribed by Section 3-3 of the
25 Uniform Penalty and Interest Act upon the amount of the
26 underpayment (determined under subsection (b)) for each
27 required installment.
28 (b) Amount of underpayment. For purposes of subsection
29 (a), the amount of the underpayment shall be the excess of:
30 (1) the amount of the installment which would be
31 required to be paid under subsection (c), over
32 (2) the amount, if any, of the installment paid on
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1 or before the last date prescribed for payment.
2 (c) Amount of Required Installments.
3 (1) Amount.
4 (A) In General. Except as provided in
5 paragraph (2), the amount of any required
6 installment shall be 25% of the required annual
7 payment.
8 (B) Required Annual Payment. For purposes of
9 subparagraph (A), the term "required annual payment"
10 means the lesser of
11 (i) 90% of the tax shown on the return
12 for the taxable year, or if no return is filed,
13 90% of the tax for such year, or
14 (ii) 100% of the tax shown on the return
15 of the taxpayer for the preceding taxable year
16 if a return showing a liability for tax was
17 filed by the taxpayer for the preceding taxable
18 year and such preceding year was a taxable year
19 of 12 months.
20 (2) Lower Required Installment where Annualized
21 Income Installment is Less Than Amount Determined Under
22 Paragraph (1).
23 (A) In General. In the case of any required
24 installment if a taxpayer establishes that the
25 annualized income installment is less than the
26 amount determined under paragraph (1),
27 (i) the amount of such required
28 installment shall be the annualized income
29 installment, and
30 (ii) any reduction in a required
31 installment resulting from the application of
32 this subparagraph shall be recaptured by
33 increasing the amount of the next required
34 installment determined under paragraph (1) by
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1 the amount of such reduction, and by increasing
2 subsequent required installments to the extent
3 that the reduction has not previously been
4 recaptured under this clause.
5 (B) Determination of Annualized Income
6 Installment. In the case of any required
7 installment, the annualized income installment is
8 the excess, if any, of
9 (i) an amount equal to the applicable
10 percentage of the tax for the taxable year
11 computed by placing on an annualized basis the
12 net income for months in the taxable year
13 ending before the due date for the installment,
14 over
15 (ii) the aggregate amount of any prior
16 required installments for the taxable year.
17 (C) Applicable Percentage.
18 In the case of the following The applicable
19 required installments: percentage is:
20 1st ............................... 22.5%
21 2nd ............................... 45%
22 3rd ............................... 67.5%
23 4th ............................... 90%
24 (D) Annualized Net Income; Individuals. For
25 individuals, net income shall be placed on an
26 annualized basis by:
27 (i) multiplying by 12, or in the case of
28 a taxable year of less than 12 months, by the
29 number of months in the taxable year, the net
30 income computed without regard to the standard
31 exemption for the months in the taxable year
32 ending before the month in which the
33 installment is required to be paid;
34 (ii) dividing the resulting amount by the
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1 number of months in the taxable year ending
2 before the month in which such installment date
3 falls; and
4 (iii) deducting from such amount the
5 standard exemption allowable for the taxable
6 year, such standard exemption being determined
7 as of the last date prescribed for payment of
8 the installment.
9 (E) Annualized Net Income; Corporations. For
10 corporations, net income shall be placed on an
11 annualized basis by multiplying by 12 the taxable
12 income
13 (i) for the first 3 months of the taxable
14 year, in the case of the installment required
15 to be paid in the 4th month,
16 (ii) for the first 3 months or for the
17 first 5 months of the taxable year, in the case
18 of the installment required to be paid in the
19 6th month,
20 (iii) for the first 6 months or for the
21 first 8 months of the taxable year, in the case
22 of the installment required to be paid in the
23 9th month, and
24 (iv) for the first 9 months or for the
25 first 11 months of the taxable year, in the
26 case of the installment required to be paid in
27 the 12th month of the taxable year,
28 then dividing the resulting amount by the number of
29 months in the taxable year (3, 5, 6, 8, 9, or 11 as
30 the case may be).
31 (d) Exceptions. Notwithstanding the provisions of the
32 preceding subsections, the penalty imposed by subsection (a)
33 shall not be imposed if the taxpayer was not required to file
34 an Illinois income tax return for the preceding taxable year,
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1 if the taxpayer has underpaid taxes solely because of the
2 increased rate in effect during the period from July 1, 1999
3 through December 1999, or, for individuals, if the taxpayer
4 had no tax liability for the preceding taxable year and such
5 year was a taxable year of 12 months. The penalty imposed by
6 subsection (a) shall also not be imposed on any underpayments
7 of estimated tax due before the effective date of this
8 amendatory Act of 1998 which underpayments are solely
9 attributable to the change in apportionment from subsection
10 (a) to subsection (h) of Section 304. The provisions of this
11 amendatory Act of 1998 apply to tax years ending on or after
12 December 31, 1998.
13 (e) The penalty imposed for underpayment of estimated
14 tax by subsection (a) of this Section shall not be imposed to
15 the extent that the Department or his designate determines,
16 pursuant to Section 3-8 of the Uniform Penalty and Interest
17 Act that the penalty should not be imposed.
18 (f) Definition of tax. For purposes of subsections (b)
19 and (c), the term "tax" means the excess of the tax imposed
20 under Article 2 of this Act, over the amounts credited
21 against such tax under Sections 601(b) (3) and (4).
22 (g) Application of Section in case of tax withheld on
23 compensation. For purposes of applying this Section in the
24 case of an individual, tax withheld under Article 7 for the
25 taxable year shall be deemed a payment of estimated tax, and
26 an equal part of such amount shall be deemed paid on each
27 installment date for such taxable year, unless the taxpayer
28 establishes the dates on which all amounts were actually
29 withheld, in which case the amounts so withheld shall be
30 deemed payments of estimated tax on the dates on which such
31 amounts were actually withheld.
32 (g-5) Amounts withheld under the State Salary and
33 Annuity Withholding Act. An individual who has amounts
34 withheld under paragraph (10) of Section 4 of the State
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1 Salary and Annuity Withholding Act may elect to have those
2 amounts treated as payments of estimated tax made on the
3 dates on which those amounts are actually withheld.
4 (i) Short taxable year. The application of this Section
5 to taxable years of less than 12 months shall be in
6 accordance with regulations prescribed by the Department.
7 The changes in this Section made by Public Act 84-127
8 shall apply to taxable years ending on or after January 1,
9 1986.
10 (Source: P.A. 90-448, eff. 8-16-97; 90-613, eff. 7-9-98.)
11 (35 ILCS 5/901) (from Ch. 120, par. 9-901)
12 Sec. 901. Collection Authority.
13 (a) In general.
14 The Department shall collect the taxes imposed by this
15 Act. The Department shall collect certified past due child
16 support amounts under Section 39b52 of the Civil
17 Administrative Code of Illinois. Except as provided in
18 subsections (c) and (e) of this Section, money collected
19 pursuant to subsections (a) and (b) of Section 201 of this
20 Act shall be paid into the General Revenue Fund in the State
21 treasury; money collected pursuant to subsections (c) and (d)
22 of Section 201 of this Act shall be paid into the Personal
23 Property Tax Replacement Fund, a special fund in the State
24 Treasury; and money collected under Section 39b52 of the
25 Civil Administrative Code of Illinois shall be paid into the
26 Child Support Enforcement Trust Fund, a special fund outside
27 the State Treasury.
28 (b) Local Governmental Distributive Fund.
29 Beginning August 1, 1969, and continuing through June 30,
30 1994, the Treasurer shall transfer each month from the
31 General Revenue Fund to a special fund in the State treasury,
32 to be known as the "Local Government Distributive Fund", an
33 amount equal to 1/12 of the net revenue realized from the tax
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1 imposed by subsections (a) and (b) of Section 201 of this Act
2 during the preceding month. Beginning July 1, 1994, and
3 continuing through June 30, 1995, the Treasurer shall
4 transfer each month from the General Revenue Fund to the
5 Local Government Distributive Fund an amount equal to 1/11 of
6 the net revenue realized from the tax imposed by subsections
7 (a) and (b) of Section 201 of this Act during the preceding
8 month. Beginning July 1, 1995, the Treasurer shall transfer
9 each month from the General Revenue Fund to the Local
10 Government Distributive Fund an amount equal to 1/10 of the
11 net revenue realized from the tax imposed by subsections (a)
12 and (b) of Section 201 of the Illinois Income Tax Act during
13 the preceding month. Net revenue realized for a month shall
14 be defined as the revenue from the tax imposed by subsections
15 (a) and (b) of Section 201 of this Act which is deposited in
16 the General Revenue Fund, the Educational Assistance Fund and
17 the Income Tax Surcharge Local Government Distributive Fund
18 during the month (but not including revenue attributable to
19 the increase in tax rates imposed under this amendatory Act
20 of 1999) minus the amount paid out of the General Revenue
21 Fund in State warrants during that same month as refunds to
22 taxpayers for overpayment of liability under the tax imposed
23 by subsections (a) and (b) of Section 201 of this Act.
24 (c) Deposits Into Income Tax Refund Fund.
25 (1) Beginning on January 1, 1989 and thereafter,
26 the Department shall deposit a percentage of the amounts
27 collected pursuant to subsections (a) and (b)(1), (2),
28 and (3), (4), and (5) of Section 201 of this Act into a
29 fund in the State treasury known as the Income Tax Refund
30 Fund. The Department shall deposit 6% of such amounts
31 during the period beginning January 1, 1989 and ending on
32 June 30, 1989. Beginning with State fiscal year 1990 and
33 for each fiscal year thereafter, the percentage deposited
34 into the Income Tax Refund Fund during a fiscal year
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1 shall be the Annual Percentage. For fiscal years 1999
2 through 2001, the Annual Percentage shall be 7.1%. For
3 all other fiscal years, the Annual Percentage shall be
4 calculated as a fraction, the numerator of which shall be
5 the amount of refunds approved for payment by the
6 Department during the preceding fiscal year as a result
7 of overpayment of tax liability under subsections (a) and
8 (b)(1), (2), and (3), (4), and (5) of Section 201 of this
9 Act plus the amount of such refunds remaining approved
10 but unpaid at the end of the preceding fiscal year, the
11 denominator of which shall be the amounts which will be
12 collected pursuant to subsections (a) and (b)(1), (2),
13 and (3), (4), and (5) of Section 201 of this Act during
14 the preceding fiscal year. The Director of Revenue shall
15 certify the Annual Percentage to the Comptroller on the
16 last business day of the fiscal year immediately
17 preceding the fiscal year for which it is to be
18 effective.
19 (2) Beginning on January 1, 1989 and thereafter,
20 the Department shall deposit a percentage of the amounts
21 collected pursuant to subsections (a) and (b)(6), (7),
22 and (8), (c) and (d) of Section 201 of this Act into a
23 fund in the State treasury known as the Income Tax Refund
24 Fund. The Department shall deposit 18% of such amounts
25 during the period beginning January 1, 1989 and ending on
26 June 30, 1989. Beginning with State fiscal year 1990 and
27 for each fiscal year thereafter, the percentage deposited
28 into the Income Tax Refund Fund during a fiscal year
29 shall be the Annual Percentage. For fiscal years 1999,
30 2000, and 2001, the Annual Percentage shall be 19%. For
31 all other fiscal years, the Annual Percentage shall be
32 calculated as a fraction, the numerator of which shall be
33 the amount of refunds approved for payment by the
34 Department during the preceding fiscal year as a result
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1 of overpayment of tax liability under subsections (a) and
2 (b)(6), (7), and (8), (c) and (d) of Section 201 of this
3 Act plus the amount of such refunds remaining approved
4 but unpaid at the end of the preceding fiscal year, the
5 denominator of which shall be the amounts which will be
6 collected pursuant to subsections (a) and (b)(6), (7),
7 and (8), (c) and (d) of Section 201 of this Act during
8 the preceding fiscal year. The Director of Revenue shall
9 certify the Annual Percentage to the Comptroller on the
10 last business day of the fiscal year immediately
11 preceding the fiscal year for which it is to be
12 effective.
13 (d) Expenditures from Income Tax Refund Fund.
14 (1) Beginning January 1, 1989, money in the Income
15 Tax Refund Fund shall be expended exclusively for the
16 purpose of paying refunds resulting from overpayment of
17 tax liability under Section 201 of this Act and for
18 making transfers pursuant to this subsection (d).
19 (2) The Director shall order payment of refunds
20 resulting from overpayment of tax liability under Section
21 201 of this Act from the Income Tax Refund Fund only to
22 the extent that amounts collected pursuant to Section 201
23 of this Act and transfers pursuant to this subsection (d)
24 have been deposited and retained in the Fund.
25 (3) As soon as possible after the end of each
26 fiscal year, the Director shall order transferred and the
27 State Treasurer and State Comptroller shall transfer from
28 the Income Tax Refund Fund to the Personal Property Tax
29 Replacement Fund an amount, certified by the Director to
30 the Comptroller, equal to the excess of the amount
31 collected pursuant to subsections (c) and (d) of Section
32 201 of this Act deposited into the Income Tax Refund Fund
33 during the fiscal year over the amount of refunds
34 resulting from overpayment of tax liability under
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1 subsections (c) and (d) of Section 201 of this Act paid
2 from the Income Tax Refund Fund during the fiscal year.
3 (4) As soon as possible after the end of each
4 fiscal year, the Director shall order transferred and the
5 State Treasurer and State Comptroller shall transfer from
6 the Personal Property Tax Replacement Fund to the Income
7 Tax Refund Fund an amount, certified by the Director to
8 the Comptroller, equal to the excess of the amount of
9 refunds resulting from overpayment of tax liability under
10 subsections (c) and (d) of Section 201 of this Act paid
11 from the Income Tax Refund Fund during the fiscal year
12 over the amount collected pursuant to subsections (c) and
13 (d) of Section 201 of this Act deposited into the Income
14 Tax Refund Fund during the fiscal year.
15 (4.5) As soon as possible after the end of fiscal
16 year 1999 and of each fiscal year thereafter, the
17 Director shall order transferred and the State Treasurer
18 and State Comptroller shall transfer from the Income Tax
19 Refund Fund to the General Revenue Fund any surplus
20 remaining in the Income Tax Refund Fund as of the end of
21 such fiscal year.
22 (5) This Act shall constitute an irrevocable and
23 continuing appropriation from the Income Tax Refund Fund
24 for the purpose of paying refunds upon the order of the
25 Director in accordance with the provisions of this
26 Section.
27 (e) Deposits into the Education Assistance Fund and the
28 Income Tax Surcharge Local Government Distributive Fund.
29 On July 1, 1991, and thereafter until August 1, 1999, of
30 the amounts collected pursuant to subsections (a) and (b) of
31 Section 201 of this Act, minus deposits into the Income Tax
32 Refund Fund, the Department shall deposit 7.3% into the
33 Education Assistance Fund in the State Treasury. On August
34 1, 1999 and thereafter, of the amounts collected pursuant to
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1 subsections (a) and (b) of Section 201 of this Act, minus
2 deposits into the Income Tax Refund Fund, the Department
3 shall deposit 5.84% into the Education Assistance Fund in the
4 State Treasury.
5 Beginning July 1, 1991, and continuing through January
6 31, 1993, of the amounts collected pursuant to subsections
7 (a) and (b) of Section 201 of the Illinois Income Tax Act,
8 minus deposits into the Income Tax Refund Fund, the
9 Department shall deposit 3.0% into the Income Tax Surcharge
10 Local Government Distributive Fund in the State Treasury.
11 Beginning February 1, 1993 and continuing through June 30,
12 1993, of the amounts collected pursuant to subsections (a)
13 and (b) of Section 201 of the Illinois Income Tax Act, minus
14 deposits into the Income Tax Refund Fund, the Department
15 shall deposit 4.4% into the Income Tax Surcharge Local
16 Government Distributive Fund in the State Treasury. Beginning
17 July 1, 1993, and continuing through June 30, 1994, of the
18 amounts collected under subsections (a) and (b) of Section
19 201 of this Act, minus deposits into the Income Tax Refund
20 Fund, the Department shall deposit 1.475% into the Income Tax
21 Surcharge Local Government Distributive Fund in the State
22 Treasury.
23 (f) Deposits into the Education Property Tax Relief
24 Fund.
25 On August 1, 1999 and thereafter, of the amounts
26 collected pursuant to subsections (a), (b)(4)(ii), and (b)(5)
27 of Section 201 of this Act, minus deposits into the Income
28 Tax Refund Fund, the Department shall deposit 12.00% into the
29 Education Property Tax Relief Fund.
30 (g) Deposits into the Common School Fund.
31 On August 1, 1999 and thereafter, of the amounts
32 collected pursuant to subsections (a), (b)(4)(ii), and (b)(5)
33 of Section 201 of this Act, minus deposits into the Income
34 Tax Refund Fund, the Department shall deposit 8.00% into the
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1 Common School Fund.
2 (h) Deposits into the School Capital and Technology
3 Infrastructure Fund.
4 On August 1, 1999 and thereafter, of the amounts
5 collected pursuant to subsections (a), (b)(4)(ii), and (b)(5)
6 of Section 201 of this Act, minus deposits into the Income
7 Tax Refund Fund, the Department shall deposit 1.33% into the
8 School Capital and Technology Infrastructure Fund.
9 (Source: P.A. 89-6, eff. 12-31-95; 90-613, eff. 7-9-98;
10 90-655, eff. 7-30-98.)
11 Section 20. The Property Tax Code is amended by changing
12 Sections 18-249, 18-255, 20-15, and 21-30 and adding Section
13 18-162 as follows:
14 (35 ILCS 200/18-162 new)
15 Section 18-162. School Tax Abatement. Beginning with
16 taxes levied for 1999 and extended in 2000, after determining
17 the final extension for a parcel or that portion of a parcel
18 that is eligible for the General Homestead Exemption under
19 Section 15-175, or for that parcel or that portion of a
20 parcel or farm improvement that is eligible for assessment as
21 a farm under Sections 10-110 through 10-140, the county clerk
22 shall abate part of that extension for each school district
23 subject to the School Code in which the parcel or portion of
24 a parcel or farm improvement is located. The rate for this
25 abatement shall be calculated by the county clerk by dividing
26 the amount certified by the Department under Section 7 of the
27 State Revenue Sharing Act to be distributed from the
28 Education Property Tax Relief Fund for the county's portion
29 of the school district by the equalized assessed valuation
30 used in calculating tax rates under Section 18-45 in the
31 school district in the county of those parcels or portions of
32 parcels or farm improvements eligible for abatement under
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1 this Section.
2 (35 ILCS 200/18-249)
3 Sec. 18-249. Miscellaneous provisions.
4 (a) Certification of new property. For the 1994 levy
5 year, the chief county assessment officer shall certify to
6 the county clerk, after all changes by the board of review or
7 board of appeals, as the case may be, the assessed value of
8 new property by taxing district for the 1994 levy year under
9 rules promulgated by the Department.
10 (b) (Blank). School Code. A school district's State aid
11 shall not be reduced under the computation under subsections
12 5(a) through 5(h) of Part A of Section 18-8 of the School
13 Code due to the operating tax rate falling from above the
14 minimum requirement of that Section of the School Code to
15 below the minimum requirement of that Section of the School
16 Code due to the operation of this Law.
17 (c) Rules. The Department shall make and promulgate
18 reasonable rules relating to the administration of the
19 purposes and provisions of Sections 18-246 through 18-249 as
20 may be necessary or appropriate.
21 (Source: P.A. 89-1, eff. 2-12-95.)
22 (35 ILCS 200/18-255)
23 Sec. 18-255. Abstract of assessments and extensions.
24 Within 30 days of completing When the collector's books are
25 completed, the county clerk shall make a complete statement
26 of the assessment and extensions, in conformity to the
27 instructions of the Department. The clerk shall certify the
28 statement to the Department. Beginning with the 1998 levy
29 year, the Department shall require the statement to include a
30 separate listing of the extensions subject to abatement
31 pursuant to Section 18-162. If the county clerk is unable to
32 complete the statement for the 1998 levy year prior to
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1 September 1, 1999, the county clerk shall provide such
2 separate listing for the 1997 levy year by September 1, 1999.
3
4 (Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
5 (35 ILCS 200/20-15)
6 Sec. 20-15. Information on bill or separate statement.
7 The amount of tax due and rates shown on the tax bill
8 pursuant to this Section shall be net of any abatement under
9 Section 18-162 of the Property Tax Code. There shall be
10 printed on each bill, or on a separate slip which shall be
11 mailed with the bill:
12 (a) a statement itemizing the rate at which taxes
13 have been extended for each of the taxing districts in
14 the county in whose district the property is located, and
15 in those counties utilizing electronic data processing
16 equipment the dollar amount of tax due from the person
17 assessed allocable to each of those taxing districts,
18 including a separate statement of the dollar amount of
19 tax due which is allocable to a tax levied under the
20 Illinois Local Library Act or to any other tax levied by
21 a municipality or township for public library purposes,
22 (b) a separate statement for each of the taxing
23 districts of the dollar amount of tax due which is
24 allocable to a tax levied under the Illinois Pension Code
25 or to any other tax levied by a municipality or township
26 for public pension or retirement purposes,
27 (c) the total tax rate,
28 (d) the total amount of tax due, and
29 (e) the amount by which the total tax and the tax
30 allocable to each taxing district differs from the
31 taxpayer's last prior tax bill, and.
32 (f) the amount of tax abated under Section 18-162
33 labeled "Your School Tax Refund".
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1 The county treasurer shall ensure that only those taxing
2 districts in which a parcel of property is located shall be
3 listed on the bill for that property.
4 In all counties the statement shall also provide:
5 (1) the property index number or other suitable
6 description,
7 (2) the assessment of the property,
8 (3) the equalization factors imposed by the county
9 and by the Department, and
10 (4) the equalized assessment resulting from the
11 application of the equalization factors to the basic
12 assessment.
13 In all counties which do not classify property for
14 purposes of taxation, for property on which a single family
15 residence is situated the statement shall also include a
16 statement to reflect the fair cash value determined for the
17 property. In all counties which classify property for
18 purposes of taxation in accordance with Section 4 of Article
19 IX of the Illinois Constitution, for parcels of residential
20 property in the lowest assessment classification the
21 statement shall also include a statement to reflect the fair
22 cash value determined for the property.
23 In counties which use the estimated or accelerated
24 billing methods, these statements shall only be provided with
25 the final installment of taxes due, except that the statement
26 under item (f) shall be included with both installments in
27 those counties under estimated or accelerated billing
28 methods, the first billing showing the amount deducted from
29 the first installment, and the final billing showing the
30 total tax abated for the levy year under Section 18-162. The
31 provisions of this Section create a mandatory statutory duty.
32 They are not merely directory or discretionary. The failure
33 or neglect of the collector to mail the bill, or the failure
34 of the taxpayer to receive the bill, shall not affect the
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1 validity of any tax, or the liability for the payment of any
2 tax.
3 (Source: P.A. 87-818; 88-455; incorporates 88-262; 88-670,
4 eff. 12-2-94.)
5 (35 ILCS 200/21-30)
6 Sec. 21-30. Accelerated billing. Except as provided in
7 this Section and Section 21-40, in counties with 3,000,000 or
8 more inhabitants, by January 31 annually, estimated tax bills
9 setting out the first installment of property taxes for the
10 preceding year, payable in that year, shall be prepared and
11 mailed. The first installment of taxes on the estimated tax
12 bills shall be computed at 50% of the total of each tax bill
13 before the abatement of taxes under Section 18-162 for the
14 preceding year, less an estimate of half of the School Tax
15 Abatement for the current year for eligible parcels and
16 portions of parcels and farm improvements based on a rate
17 calculated by the county clerk by dividing 50% of the amount
18 certified by the Department under Section 7 of the State
19 Revenue Sharing Act to be distributed from the Education
20 Property Tax Relief Fund for the county's portion of the
21 school district by the equalized assessed valuation used in
22 calculating tax rates for the preceding year under Section
23 18-45 in the school district in the county of those parcels
24 or portions of parcels or farm improvements eligible for an
25 abatement under this Section. By June 30 annually, actual
26 tax bills shall be prepared and mailed. These bills shall set
27 out total taxes due and the amount of estimated taxes billed
28 in the first installment, and shall state the balance of
29 taxes due for that year as represented by the sum derived
30 from subtracting the amount of the first installment from the
31 total taxes due for that year.
32 The county board may provide by ordinance, in counties
33 with 3,000,000 or more inhabitants, for taxes to be paid in 4
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1 installments. For the levy year for which the ordinance is
2 first effective and each subsequent year, estimated tax bills
3 setting out the first, second, and third installment of taxes
4 for the preceding year, payable in that year, shall be
5 prepared and mailed not later than the date specified by
6 ordinance. Each installment on estimated tax bills shall be
7 computed at 25% of the total of each tax bill for the
8 preceding year. By the date specified in the ordinance,
9 actual tax bills shall be prepared and mailed. These bills
10 shall set out total taxes due and the amount of estimated
11 taxes billed in the first, second, and third installments and
12 shall state the balance of taxes due for that year as
13 represented by the sum derived from subtracting the amount of
14 the estimated installments from the total taxes due for that
15 year.
16 The county board of any county with less than 3,000,000
17 inhabitants may, by ordinance or resolution, adopt an
18 accelerated method of tax billing. The county board may
19 subsequently rescind the ordinance or resolution and revert
20 to the method otherwise provided for in this Code.
21 Taxes levied on homestead property in which a member of
22 the National Guard or reserves of the armed forces of the
23 United States who was called to active duty on or after
24 August 1, 1990, and who has an ownership interest shall not
25 be deemed delinquent and no interest shall accrue or be
26 charged as a penalty on such taxes due and payable in 1991 or
27 1992 until one year after that member returns to civilian
28 status.
29 (Source: P.A. 87-17; 87-340; 87-895; 88-455.)
30 Section 30. The Illinois Pension Code is amended by
31 changing Sections 17-127 and 17-129 as follows:
32 (40 ILCS 5/17-127) (from Ch. 108 1/2, par. 17-127)
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1 Sec. 17-127. Financing; revenues for the Fund.
2 (a) The revenues for the Fund shall consist of: (1)
3 amounts paid into the Fund by contributors thereto and from
4 employer contributions and State appropriations in accordance
5 with this Article; (2) amounts contributed to the Fund by an
6 Employer; (3) amounts contributed to the Fund pursuant to any
7 law now in force or hereafter to be enacted; (4)
8 contributions from any other source; and (5) the earnings on
9 investments.
10 (b) The General Assembly finds that for many years the
11 State has contributed to the Fund an annual amount that is
12 between 20% and 30% of the amount of the annual State
13 contribution to the Article 16 retirement system, and the
14 General Assembly declares that it is its goal and intention
15 to continue this level of contribution to the Fund in the
16 future.
17 Beginning in State fiscal year 1999 through State fiscal
18 year 2000, the State shall include in its annual contribution
19 to the Fund an additional amount equal to 0.544% of the
20 Fund's total teacher payroll; except that this additional
21 contribution need not be made in a fiscal year if the Board
22 has certified in the previous fiscal year that the Fund is at
23 least 90% funded, based on actuarial determinations. These
24 additional State contributions are intended to offset a
25 portion of the cost to the Fund of the increases in
26 retirement benefits resulting from this amendatory Act of
27 1998.
28 The State shall make contributions to the Fund by means
29 of appropriations from the Common School Fund and other State
30 funds of amounts which, together with other employer
31 contributions, employee contributions, investment income, and
32 other income, will be sufficient to meet the cost of
33 maintaining and administering the Fund on a 90% funded basis
34 in accordance with actuarial recommendations. The Board of
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1 Trustees shall determine the total base amount for each State
2 fiscal year beginning in State fiscal year 2001, on the basis
3 of the actuarial tables and other assumptions adopted by the
4 Board of Trustees and the recommendations of the actuary,
5 using the formula in subsection (c) of this Section.
6 Beginning in State fiscal year 2009, the State shall be
7 responsible for and shall contribute 100% of the total base
8 amount determined under subsection (c), minus amounts paid by
9 the Board of Education with federal program contributions, as
10 determined and certified by the Board of Trustees. In fiscal
11 years 2001 through 2008, the State shall be responsible for
12 and shall contribute the following specified percentages of
13 the amount determined by subtracting from the total base
14 amount, the amounts to be paid by the Board of Education with
15 federal program contributions, as determined and certified by
16 the Board of Trustees:
17 Fiscal Year 2001: 77%
18 Fiscal Year 2002: 81%
19 Fiscal Year 2003: 84%
20 Fiscal Year 2004: 87%
21 Fiscal Year 2005: 90%
22 Fiscal Year 2006: 93%
23 Fiscal Year 2007: 95%
24 Fiscal Year 2008: 98%
25 (c) For State fiscal years 2013 through 2047, the total
26 base amount in each fiscal year shall be an amount determined
27 by the Fund to be sufficient to bring the total assets of the
28 Fund up to 90% of the total actuarial liabilities of the Fund
29 by the end of fiscal year 2047. In making these
30 determinations, the total base amount shall be calculated
31 each year as a level percentage of payroll over the years
32 remaining to and including fiscal year 2047 and shall be
33 determined under the projected unit credit actuarial cost
34 method.
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1 For State fiscal years 2001 through 2012, the total base
2 amount, as a percentage of the applicable employee payroll,
3 shall be increased in equal annual increments so that by
4 State fiscal year 2013, the total base amount is the amount
5 then required under this subsection.
6 Beginning in State fiscal year 2048, the total base
7 amount for each State fiscal year shall be the amount needed
8 to maintain the total assets of the Fund at 90% of the total
9 actuarial liabilities of the Fund.
10 The Board of Trustees shall determine (i) the total base
11 amount for each fiscal year on the basis of the actuarial
12 tables and other assumptions adopted by the Board and the
13 recommendations of the actuary, (ii) the portion of that
14 total base amount that is the responsibility of the State
15 under this Section, and (iii) the portion of that total base
16 amount that will be paid by the Board of Education with
17 federal program contributions. Annually, on or before
18 November 15, the Board of Trustees shall certify to the
19 Governor the amounts so determined for the coming fiscal
20 year. The certification shall include a copy of the
21 actuarial recommendations upon which it is based.
22 (d) Beginning in State fiscal year 2001, on the 15th day
23 of each month, or as soon thereafter as may be practicable,
24 the Board of Trustees shall submit vouchers for payment of
25 State contributions to the Fund, in a total monthly amount of
26 one-twelfth of the required annual State contribution
27 certified under this Section. These vouchers shall be paid
28 by the State Comptroller and Treasurer by warrants drawn on
29 the funds appropriated to the Fund for that fiscal year.
30 If in any month the amount remaining unexpended from all
31 other appropriations to the Fund for the applicable State
32 fiscal year is less than the amount lawfully vouchered under
33 this subsection, the difference shall be paid from the Common
34 School Fund under the continuing appropriation authority
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1 provided in Section 1.1 of the State Pension Funds Continuing
2 Appropriation Act.
3 (e) Payment of pensions, retirement annuities, death
4 benefits, refunds, and other benefits granted under or
5 assumed by this Fund, and of expenses in connection with the
6 administration and operation of the Fund, are not obligations
7 or liabilities of the State.
8 (Source: P.A. 90-548, eff. 12-4-97; 90-566, eff. 1-2-98;
9 90-582, eff. 5-27-98; 90-655, eff. 7-30-98.)
10 (40 ILCS 5/17-129) (from Ch. 108 1/2, par. 17-129)
11 Sec. 17-129. Employer contributions; deficiency in Fund.
12 (a) If in any fiscal year of the Board of Education
13 ending prior to 1997 the total amounts paid to the Fund from
14 the Board of Education (other than under this subsection, and
15 other than amounts used for making or "picking up"
16 contributions on behalf of teachers) and from the State do
17 not equal the total contributions made by or on behalf of the
18 teachers for such year, or if the total income of the Fund in
19 any such fiscal year of the Board of Education from all
20 sources is less than the total such expenditures by the Fund
21 for such year, the Board of Education shall, in the next
22 succeeding year, in addition to any other payment to the Fund
23 set apart and appropriate from moneys from its tax levy for
24 educational purposes, a sum sufficient to remove such
25 deficiency or deficiencies, and promptly pay such sum into
26 the Fund in order to restore any of the reserves of the Fund
27 that may have been so temporarily applied. Any amounts
28 received by the Fund after December 4, 1997 from State
29 appropriations, including under Section 17-127, shall be a
30 credit against and shall fully satisfy any obligation that
31 may have arisen, or be claimed to have arisen, under this
32 subsection (a) as a result of any deficiency or deficiencies
33 in the fiscal year of the Board of Education ending in
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1 calendar year 1997.
2 (b) (Blank). (i) For fiscal years 2011 through 2045,
3 the minimum contribution to the Fund to be made by the Board
4 of Education in each fiscal year shall be an amount
5 determined by the Fund to be sufficient to bring the total
6 assets of the Fund up to 90% of the total actuarial
7 liabilities of the Fund by the end of fiscal year 2045. In
8 making these determinations, the required Board of Education
9 contribution shall be calculated each year as a level
10 percentage of the applicable employee payrolls over the years
11 remaining to and including fiscal year 2045 and shall be
12 determined under the projected unit credit actuarial cost
13 method.
14 (ii) For fiscal years 1999 through 2010, the Board of
15 Education's contribution to the Fund, as a percentage of the
16 applicable employee payroll, shall be increased in equal
17 annual increments so that by fiscal year 2011, the Board of
18 Education is contributing at the rate required under this
19 subsection.
20 (iii) Beginning in fiscal year 2046, the minimum Board
21 of Education contribution for each fiscal year shall be the
22 amount needed to maintain the total assets of the Fund at 90%
23 of the total actuarial liabilities of the Fund.
24 (iv) Notwithstanding the provisions of paragraphs (i),
25 (ii), and (iii) of this subsection (b), for any fiscal year
26 the contribution to the Fund from the Board of Education
27 shall not be required to be in excess of the amount
28 calculated as needed to maintain the assets (or cause the
29 assets to be) at the 90% level by the end of the fiscal year.
30 (v) Any contribution by the State to or for the benefit
31 of the Fund, including, without limitation, as referred to
32 under Section 17-127, shall be a credit against any
33 contribution required to be made by the Board of Education
34 under this subsection (b).
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1 (c) The Board shall determine the amount of Board of
2 Education contributions required for each fiscal year on the
3 basis of the actuarial tables and other assumptions adopted
4 by the Board and the recommendations of the actuary, in order
5 to meet the minimum contribution requirements of subsections
6 (a) and (b). Annually, on or before February 28, the Board
7 shall certify to the Board of Education the amount of the
8 required Board of Education contribution for the coming
9 fiscal year. The certification shall include a copy of the
10 actuarial recommendations upon which it is based.
11 (Source: P.A. 89-15, eff. 5-30-95; 90-548, eff. 12-4-97;
12 90-566, eff. 1-2-98; 90-655, eff. 7-30-98.)
13 Section 35. The State Pension Funds Continuing
14 Appropriation Act is amended by changing Section 1.1 as
15 follows:
16 (40 ILCS 15/1.1)
17 Sec. 1.1. Appropriations to certain retirement systems.
18 (a) There is hereby appropriated from the General
19 Revenue Fund to the General Assembly Retirement System, on a
20 continuing monthly basis, the amount, if any, by which the
21 total available amount of all other appropriations to that
22 retirement system for the payment of State contributions is
23 less than the total amount of the vouchers for required State
24 contributions lawfully submitted by the retirement system for
25 that month under Section 2-134 of the Illinois Pension Code.
26 (b) There is hereby appropriated from the General
27 Revenue Fund to the State Universities Retirement System, on
28 a continuing monthly basis, the amount, if any, by which the
29 total available amount of all other appropriations to that
30 retirement system for the payment of State contributions,
31 including any deficiency in the required contributions of the
32 optional retirement program established under Section
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1 15-158.2 of the Illinois Pension Code, is less than the total
2 amount of the vouchers for required State contributions
3 lawfully submitted by the retirement system for that month
4 under Section 15-165 of the Illinois Pension Code.
5 (c) There is hereby appropriated from the Common School
6 Fund to the Teachers' Retirement System of the State of
7 Illinois, on a continuing monthly basis, the amount, if any,
8 by which the total available amount of all other
9 appropriations to that retirement system for the payment of
10 State contributions is less than the total amount of the
11 vouchers for required State contributions lawfully submitted
12 by the retirement system for that month under Section 16-158
13 of the Illinois Pension Code.
14 (d) There is hereby appropriated from the General
15 Revenue Fund to the Judges Retirement System of Illinois, on
16 a continuing monthly basis, the amount, if any, by which the
17 total available amount of all other appropriations to that
18 retirement system for the payment of State contributions is
19 less than the total amount of the vouchers for required State
20 contributions lawfully submitted by the retirement system for
21 that month under Section 18-140 of the Illinois Pension Code.
22 (e) There is hereby appropriated from the Common School
23 Fund of the State of Illinois to the Public School Teachers'
24 Pension and Retirement Fund of Chicago, on a continuing
25 monthly basis, the amount, if any, by which the total
26 available amount of all other appropriations to that
27 retirement system for the payment of State contributions is
28 less than the total amount of the vouchers for required State
29 contributions lawfully submitted by the retirement system for
30 that month under Section 17-127 of the Illinois Pension Code,
31 except that the appropriations provided under subsection (e)
32 shall first be available in State fiscal year 2001.
33 (f) The continuing appropriations provided by this
34 Section shall first be available in State fiscal year 1996,
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1 except that the appropriation provided under subsection (e)
2 shall first be available in State fiscal year 2001.
3 (Source: P.A. 90-448, eff. 8-16-97.)
4 Section 40. The School Code is amended by changing
5 Sections 1C-2, 1D-1, 10-22.23, 10-22.23a, 18-8.05, 18-8.4,
6 21-1a, 21-2, 21-5b, 21-5d, 21-7.1, 21-14, 24-11, 29-5, and
7 34-84 and adding Sections 2-3.126, 2-3.127, 2-3.128, 21-0.02,
8 21-0.03, and 21-0.04 as follows:
9 (105 ILCS 5/1C-2)
10 Sec. 1C-2. Block grants.
11 (a) For fiscal year 1999, and each fiscal year
12 thereafter, the State Board of Education shall award to
13 school districts block grants as described in subsections (b)
14 , and (c), and (d). The State Board of Education may adopt
15 rules and regulations necessary to implement this Section. In
16 accordance with Section 2-3.32, all state block grants are
17 subject to an audit. Therefore, block grant receipts and
18 block grant expenditures shall be recorded to the appropriate
19 fund code.
20 (b) A Professional Development Block Grant shall be
21 created by combining the existing School Improvement Block
22 Grant, and the REI Initiative, and the Leadership Development
23 Institute. The State Board of Education may make grants to
24 community organizations, institutions of higher learning, and
25 other entities on a competitive basis. The remainder of
26 these funds shall be distributed to school districts based on
27 the number of full-time certified instructional and related
28 services staff employed in the district.
29 (c) An Early Childhood Education Block Grant shall be
30 created by combining the following programs: Preschool
31 Education, Parental Training, and Prevention Initiative.
32 These funds shall be distributed to school districts and
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1 other entities on a competitive basis. Six Eight percent of
2 this grant shall be used to fund programs for children ages
3 0-3.
4 (d) A School Improvement Block Grant shall be created by
5 combining the following programs: the School Safety and
6 Improvement Block Grant, K-6 Arts Planning, Scientific
7 Literacy, Substance Abuse/Violence Prevention, Urban
8 Education Partnership, Report Cards, and Background Checks.
9 The State Board of Education may make grants to community
10 organizations, institutions of higher learning, and other
11 entities on a competitive basis. The remainder of the funds
12 shall be distributed to school districts based on average
13 daily attendance.
14 (Source: P.A. 89-397, eff. 8-20-95; 90-548, eff. 1-1-98;
15 90-653, eff. 7-29-98.)
16 (105 ILCS 5/1D-1)
17 Sec. 1D-1. Block grant funding.
18 (a) For fiscal year 1996 and each fiscal year
19 thereafter, the State Board of Education shall award to a
20 school district having a population exceeding 500,000
21 inhabitants a general education block grant and an
22 educational services block grant, determined as provided in
23 this Section, in lieu of distributing to the district
24 separate State funding for the programs described in
25 subsections (b) and (c). The provisions of this Section,
26 however, do not apply to any federal funds that the district
27 is entitled to receive. In accordance with Section 2-3.32,
28 all block grants are subject to an audit. Therefore, block
29 grant receipts and block grant expenditures shall be recorded
30 to the appropriate fund code for the designated block grant.
31 (b) The general education block grant shall include the
32 following programs: School Safety and Improvement Block
33 Grant, REI Initiative, Leadership Development Institute,
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1 Preschool At Risk, K-6 Comprehensive Arts, School Improvement
2 Support, Urban Education, Scientific Literacy, Substance
3 Abuse Prevention, Second Language Planning, Staff
4 Development, Outcomes and Assessment, K-6 Reading
5 Improvement, Truants' Optional Education, Hispanic Programs,
6 Agriculture Education, Gifted Education, Parental Education,
7 Prevention Initiative, Report Cards, and Criminal Background
8 Investigations. Notwithstanding any other provision of law,
9 all amounts paid under the general education block grant from
10 State appropriations to a school district in a city having a
11 population exceeding 500,000 inhabitants shall be
12 appropriated and expended by the board of that district for
13 any of the programs included in the block grant or any of the
14 board's lawful purposes.
15 (c) The educational services block grant shall include
16 the following programs: Bilingual, Regular and Vocational
17 Transportation, State Lunch and Free Breakfast Program,
18 Special Education (Personnel, Extraordinary, Transportation,
19 Orphanage, Private Tuition), Summer School, Educational
20 Service Centers, and Administrator's Academy. This
21 subsection (c) does not relieve the district of its
22 obligation to provide the services required under a program
23 that is included within the educational services block grant.
24 It is the intention of the General Assembly in enacting the
25 provisions of this subsection (c) to relieve the district of
26 the administrative burdens that impede efficiency and
27 accompany single-program funding. The General Assembly
28 encourages the board to pursue mandate waivers pursuant to
29 Section 2-3.25g.
30 (d) For fiscal year 2000 1996 and each fiscal year
31 thereafter, the amount of the district's block grants shall
32 be determined as follows: (i) with respect to each program
33 that is included within each block grant, the district shall
34 receive an amount equal to the same percentage of the current
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1 fiscal year appropriation made for that program as the
2 percentage of the appropriation received by the district from
3 the 1999 1995 fiscal year appropriation made for that
4 program, and (ii) the total amount that is due the district
5 under the block grant shall be the aggregate of the amounts
6 that the district is entitled to receive for the fiscal year
7 with respect to each program that is included within the
8 block grant that the State Board of Education shall award the
9 district under this Section for that fiscal year.
10 (e) The district is not required to file any application
11 or other claim in order to receive the block grants to which
12 it is entitled under this Section. The State Board of
13 Education shall make payments to the district of amounts due
14 under the district's block grants on a schedule determined by
15 the State Board of Education.
16 (f) A school district to which this Section applies
17 shall report to the State Board of Education on its use of
18 the block grants in such form and detail as the State Board
19 of Education may specify.
20 (g) This paragraph provides for the treatment of block
21 grants under Article 1C for purposes of calculating the
22 amount of block grants for a district under this Section.
23 Those block grants under Article IC are, for this purpose,
24 treated as included in the amount of appropriation for the
25 various programs set forth in paragraph (b) above. The
26 appropriation in each current fiscal year for each block
27 grant under Article 1C shall be treated for these purposes as
28 appropriations for the individual program included in that
29 block grant. The proportion of each block grant so allocated
30 to each such program included in it shall be the proportion
31 which the appropriation for that program was of all
32 appropriations for such purposes now in that block grant, in
33 fiscal 1995.
34 (Source: P.A. 89-15, eff. 5-30-95; 89-698, eff. 1-14-97;
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1 90-566, eff. 1-2-98; 90-653, eff. 7-29-98.)
2 (105 ILCS 5/2-3.126 new)
3 Sec. 2-3.126. Task force on block grants. The State
4 Board of Education shall appoint the members of and convene a
5 task force, to consist of no more than 9 members, to study
6 the State's largest categorical programs of special eduction,
7 bilingual education, transportation, vocational education,
8 and pre-kindergarten and to determine the best means of
9 improving educational results and the efficiency in the
10 delivery of services. The task force may form advisory
11 groups to consider the individual programs if the task force
12 deems such groups necessary. The task force shall conduct a
13 full financial review of program costs (both State and local
14 funds) and shall review and make recommendations for changes,
15 program contents (including approaches), service delivery
16 mechanisms, mandates, regulations, and overall effectiveness
17 with respect to student results and school accountability.
18 The task force shall include representatives from
19 education, business, and the general public and shall be
20 established by appointments made no later than 60 days after
21 the effective date of this amendatory Act of 1999. The State
22 Board of Education shall forward the recommendations of the
23 task force to the General Assembly no later than December 31,
24 2000. The recommendations shall include a review of the
25 current cost of the programs as well as a review of the
26 current regulations and mandates (including those of federal
27 laws that apply in these areas). The recommendations shall
28 also include suggestions for improvements in the programs,
29 including the service delivery mechanisms and overall
30 effectiveness.
31 (105 ILCS 5/2-3.127 new)
32 Sec. 2-3.127. School Capital and Technology
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1 Infrastructure Fund and Program.
2 (a) The State Board of Education shall make quarterly
3 grants from the School Capital and Technology Infrastructure
4 Fund to school districts for school capital and technology
5 infrastructure purposes. School districts may use the grants
6 to finance, acquire, construct, reconstruct, rehabilitate,
7 improve, develop, and install capital facilities consisting
8 of buildings, structures, durable equipment, and
9 instructional technology including computer hardware and
10 network infrastructure.
11 (b) Beginning November 1, 1999, school districts are
12 eligible to receive quarterly State grants from the School
13 Capital and Technology Infrastructure Fund, a special fund
14 that is hereby created in the State treasury. The State
15 Board of Education shall distribute to school districts in
16 the form of grants under this Section, on the first day of
17 the second calendar month following the end of each quarter
18 of the State fiscal year, an aggregate amount equal to the
19 amount that was deposited into the School Capital and
20 Technology Infrastructure Fund in that quarter.
21 (c) The aggregate amount of the quarterly grant shall be
22 divided among the school districts by the State Board of
23 Education on the basis of the districts' Average Daily
24 Attendance for general State aid purposes.
25 (d) For each grant to a school district under this
26 Section, the school district shall provide a local match at
27 least equal to 50% of the amount of that State grant. The
28 school district may count toward the match required for the
29 State grants received in any year all amounts that have been
30 or will be expended from bond proceeds by the district for
31 capital projects (or expended by a public building commission
32 for projects for lease to the school district) in that year,
33 or in any of the 5 previous school years to the extent that
34 those amounts have not already been used as a match under
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1 this Section. The matching amounts need not have been
2 expended on projects that were supported in part by a grant
3 under this Section. The State Board of Education may waive
4 or reduce the match requirement in cases of hardship.
5 (e) A school district must report annually to the State
6 Board of Education regarding the actual use of the grants and
7 the required match.
8 (f) The State Board of Education shall adopt rules for
9 the administration of the School Capital and Technology
10 Infrastructure Program, including rules defining the types of
11 instructional equipment and capital projects that qualify for
12 funding, the contents of spending reports, the types of
13 acceptable local match, and the waiver or reduction of local
14 match.
15 (g) For the purpose of making grants under this Section,
16 there is hereby appropriated from the School Capital and
17 Technology Infrastructure Fund to the State Board of
18 Education, on a continuing basis in each quarter of each
19 State fiscal year, an amount equal to the amount deposited
20 into the School Capital and Technology Infrastructure Fund
21 during the previous quarter. The appropriations made by this
22 subsection (g) shall begin in State fiscal year 2000.
23 (105 ILCS 5/2-3.128 new)
24 Sec. 2-3.128. Career Development and Preparation Block
25 Grant Program. The Career Development and Preparation Block
26 Grant Program is hereby created. Under that program, the
27 following programs shall be combined for block grant funding
28 purposes: Career Awareness and Development, Vocational
29 Education - State, Vocational Education - Staff Development,
30 Student Apprentice Program, Tech Prep, and Partnership
31 Academies. Block grants under the program shall be available
32 pursuant to appropriation and distributed as determined by
33 the State Board of Education. The State Board of Education
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1 may require school districts to file applications in order to
2 receive their block grant under this Section.
3 (105 ILCS 5/10-22.23) (from Ch. 122, par. 10-22.23)
4 Sec. 10-22.23. School Nurse. To employ a registered
5 professional nurse and define the duties of the school nurse
6 within the guidelines of rules and regulations promulgated by
7 the State Board of Education. Any school nurse first
8 employed on or after July 1, 1976, whose duties require
9 teaching or the exercise of instructional judgment or
10 educational evaluation of pupils, must be certificated under
11 Section 21-25 of this Act. School districts may employ
12 non-certificated registered professional nurses to perform
13 the following duties of a school nurse: (i) nursing
14 evaluation and care of the ill, injured, or infirmed,
15 including first aid care; (ii) screening for deficits in
16 vision, hearing, growth and development, immunization status
17 and other physical defects; (iii) administering and
18 monitoring medication and treatment given in the school; (iv)
19 collecting and analyzing health-related data; and (v)
20 maintaining accurate school health records. A school board
21 may not employ non-certificated nurses to perform any other
22 duties of a school nurse. The provisions of this Section and
23 any rules or regulations promulgated related to this Section
24 are not subject to waiver or modification under Section
25 2-3.25 g of the School Code professional nursing services.
26 (Source: P.A. 90-548, eff. 1-1-98.)
27 (105 ILCS 5/10-22.23a) (from Ch. 122, par. 10-22.23a)
28 Sec. 10-22.23a. Chief school business official. To
29 employ a chief school business official and define the duties
30 of the chief school business official. Any chief school
31 business official first employed on or after July 1, 1977
32 shall be certificated under either Section 21-7.1 or Section
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1 21-5d. For the purposes of this Section, experience as a
2 school business official in an Illinois public school
3 district prior to July 1, 1977 shall be deemed the equivalent
4 of certification.
5 (Source: P.A. 82-387.)
6 (105 ILCS 5/18-8.05)
7 Sec. 18-8.05. Basis for apportionment of general State
8 financial aid and supplemental general State aid to the
9 common schools for the 1998-1999 and subsequent school years.
10 (A) General Provisions.
11 (1) The provisions of this Section apply to the
12 1998-1999 and subsequent school years. The system of general
13 State financial aid provided for in this Section is designed
14 to assure that, through a combination of State financial aid
15 and required local resources, the financial support provided
16 each pupil in Average Daily Attendance equals or exceeds a
17 prescribed per pupil Foundation Level. This formula approach
18 imputes a level of per pupil Available Local Resources and
19 provides for the basis to calculate a per pupil level of
20 general State financial aid that, when added to Available
21 Local Resources, equals or exceeds the Foundation Level. The
22 amount of per pupil general State financial aid for school
23 districts, in general, varies in inverse relation to
24 Available Local Resources. Per pupil amounts are based upon
25 each school district's Average Daily Attendance as that term
26 is defined in this Section.
27 (2) In addition to general State financial aid, school
28 districts with specified levels or concentrations of pupils
29 from low income households are eligible to receive
30 supplemental general State financial aid grants as provided
31 pursuant to subsection (H). The supplemental State aid grants
32 provided for school districts under subsection (H) shall be
33 appropriated for distribution to school districts as part of
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1 the same line item in which the general State financial aid
2 of school districts is appropriated under this Section.
3 (3) To receive financial assistance under this Section,
4 school districts are required to file claims with the State
5 Board of Education, subject to the following requirements:
6 (a) Any school district which fails for any given
7 school year to maintain school as required by law, or to
8 maintain a recognized school is not eligible to file for
9 such school year any claim upon the Common School Fund.
10 In case of nonrecognition of one or more attendance
11 centers in a school district otherwise operating
12 recognized schools, the claim of the district shall be
13 reduced in the proportion which the Average Daily
14 Attendance in the attendance center or centers bear to
15 the Average Daily Attendance in the school district. A
16 "recognized school" means any public school which meets
17 the standards as established for recognition by the State
18 Board of Education. A school district or attendance
19 center not having recognition status at the end of a
20 school term is entitled to receive State aid payments due
21 upon a legal claim which was filed while it was
22 recognized.
23 (b) School district claims filed under this Section
24 are subject to Sections 18-9, 18-10, and 18-12, except as
25 otherwise provided in this Section.
26 (c) If a school district operates a full year
27 school under Section 10-19.1, the general State aid to
28 the school district shall be determined by the State
29 Board of Education in accordance with this Section as
30 near as may be applicable.
31 (d) (Blank).
32 (4) Except as provided in subsections (H) and (L), the
33 board of any district receiving any of the grants provided
34 for in this Section may apply those funds to any fund so
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1 received for which that board is authorized to make
2 expenditures by law.
3 School districts are not required to exert a minimum
4 Operating Tax Rate in order to qualify for assistance under
5 this Section.
6 (5) As used in this Section the following terms, when
7 capitalized, shall have the meaning ascribed herein:
8 (a) "Average Daily Attendance": A count of pupil
9 attendance in school, averaged as provided for in
10 subsection (C) and utilized in deriving per pupil
11 financial support levels.
12 (b) "Available Local Resources": A computation of
13 local financial support, calculated on the basis of
14 Average Daily Attendance and derived as provided pursuant
15 to subsection (D).
16 (c) "Corporate Personal Property Replacement
17 Taxes": Funds paid to local school districts pursuant to
18 "An Act in relation to the abolition of ad valorem
19 personal property tax and the replacement of revenues
20 lost thereby, and amending and repealing certain Acts and
21 parts of Acts in connection therewith", certified August
22 14, 1979, as amended (Public Act 81-1st S.S.-1).
23 (d) "Foundation Level": A prescribed level of per
24 pupil financial support as provided for in subsection
25 (B).
26 (e) "Operating Tax Rate": All school district
27 property taxes extended for all purposes, except Bond and
28 Interest, Summer School, Rent, Capital Improvement, and
29 Vocational Education Building purposes.
30 (B) Foundation Level.
31 (1) The Foundation Level is a figure established by the
32 State representing the minimum level of per pupil financial
33 support that should be available to provide for the basic
34 education of each pupil in Average Daily Attendance. As set
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1 forth in this Section, each school district is assumed to
2 exert a sufficient local taxing effort such that, in
3 combination with the aggregate of general State financial aid
4 provided the district, an aggregate of State and local
5 resources are available to meet the basic education needs of
6 pupils in the district.
7 (2) For the 1998-1999 school year, the Foundation Level
8 of support is $4,225. For the 1999-2000 school year, the
9 Foundation Level of support is $4,325. For the 2000-2001
10 school year, the Foundation Level of support is $4,425.
11 (3) For the 2001-2002 school year and each school year
12 thereafter, the Foundation Level of support is $4,500 $4,425
13 or such greater amount as may be established by law by the
14 General Assembly.
15 (C) Average Daily Attendance.
16 (1) For purposes of calculating general State aid
17 pursuant to subsection (E), an Average Daily Attendance
18 figure shall be utilized. The Average Daily Attendance
19 figure for formula calculation purposes shall be the monthly
20 average of the actual number of pupils in attendance of each
21 school district, as further averaged for the best 3 months of
22 pupil attendance for each school district. In compiling the
23 figures for the number of pupils in attendance, school
24 districts and the State Board of Education shall, for
25 purposes of general State aid funding, conform attendance
26 figures to the requirements of subsection (F).
27 (2) The Average Daily Attendance figures utilized in
28 subsection (E) shall be the requisite attendance data for the
29 school year immediately preceding the school year for which
30 general State aid is being calculated, except that a district
31 with a best 3 months Average Daily Attendance figure lower
32 than that of the same Average Daily Attendance for the
33 preceding school year, when such preceding year Average Daily
34 Attendance is calculated on an unweighted basis, shall be
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1 entitled to have its general State aid based upon the
2 unweighted best 3 months Average Daily Attendance figure that
3 is an average of the 3 school years preceding the year for
4 which general State aid is being calculated, if that produces
5 a greater amount.
6 (D) Available Local Resources.
7 (1) For purposes of calculating general State aid
8 pursuant to subsection (E), a representation of Available
9 Local Resources per pupil, as that term is defined and
10 determined in this subsection, shall be utilized. Available
11 Local Resources per pupil shall include a calculated dollar
12 amount representing local school district revenues from local
13 property taxes and from Corporate Personal Property
14 Replacement Taxes, expressed on the basis of pupils in
15 Average Daily Attendance.
16 (2) In determining a school district's revenue from
17 local property taxes, the State Board of Education shall
18 utilize the equalized assessed valuation of all taxable
19 property of each school district as of September 30 of the
20 previous year. The equalized assessed valuation utilized
21 shall be obtained and determined as provided in subsection
22 (G).
23 (3) For school districts maintaining grades kindergarten
24 through 12, local property tax revenues per pupil shall be
25 calculated as the product of the applicable equalized
26 assessed valuation for the district multiplied by 3.00%, and
27 divided by the district's Average Daily Attendance figure.
28 For school districts maintaining grades kindergarten through
29 8, local property tax revenues per pupil shall be calculated
30 as the product of the applicable equalized assessed valuation
31 for the district multiplied by 2.30%, and divided by the
32 district's Average Daily Attendance figure. For school
33 districts maintaining grades 9 through 12, local property tax
34 revenues per pupil shall be the applicable equalized assessed
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1 valuation of the district multiplied by 1.20%, and divided by
2 the district's Average Daily Attendance figure.
3 (4) The Corporate Personal Property Replacement Taxes
4 paid to each school district during the calendar year 2 years
5 before the calendar year in which a school year begins,
6 divided by the Average Daily Attendance figure for that
7 district, shall be added to the local property tax revenues
8 per pupil as derived by the application of the immediately
9 preceding paragraph (3). The sum of these per pupil figures
10 for each school district shall constitute Available Local
11 Resources as that term is utilized in subsection (E) in the
12 calculation of general State aid.
13 (E) Computation of General State Aid.
14 (1) For each school year, the amount of general State
15 aid allotted to a school district shall be computed by the
16 State Board of Education as provided in this subsection.
17 (2) For any school district for which Available Local
18 Resources per pupil is less than the product of 0.93 times
19 the Foundation Level, general State aid for that district
20 shall be calculated as an amount equal to the Foundation
21 Level minus Available Local Resources, multiplied by the
22 Average Daily Attendance of the school district.
23 (3) For any school district for which Available Local
24 Resources per pupil is equal to or greater than the product
25 of 0.93 times the Foundation Level and less than the product
26 of 1.75 times the Foundation Level, the general State aid per
27 pupil shall be a decimal proportion of the Foundation Level
28 derived using a linear algorithm. Under this linear
29 algorithm, the calculated general State aid per pupil shall
30 decline in direct linear fashion from 0.07 times the
31 Foundation Level for a school district with Available Local
32 Resources equal to the product of 0.93 times the Foundation
33 Level, to 0.05 times the Foundation Level for a school
34 district with Available Local Resources equal to the product
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1 of 1.75 times the Foundation Level. The allocation of
2 general State aid for school districts subject to this
3 paragraph 3 shall be the calculated general State aid per
4 pupil figure multiplied by the Average Daily Attendance of
5 the school district.
6 (4) For any school district for which Available Local
7 Resources per pupil equals or exceeds the product of 1.75
8 times the Foundation Level, the general State aid for the
9 school district shall be calculated as the product of $218
10 multiplied by the Average Daily Attendance of the school
11 district.
12 (F) Compilation of Average Daily Attendance.
13 (1) Each school district shall, by July 1 of each year,
14 submit to the State Board of Education, on forms prescribed
15 by the State Board of Education, attendance figures for the
16 school year that began in the preceding calendar year. The
17 attendance information so transmitted shall identify the
18 average daily attendance figures for each month of the school
19 year, except that any days of attendance in August shall be
20 added to the month of September and any days of attendance in
21 June shall be added to the month of May.
22 Except as otherwise provided in this Section, days of
23 attendance by pupils shall be counted only for sessions of
24 not less than 5 clock hours of school work per day under
25 direct supervision of: (i) teachers, or (ii) non-teaching
26 personnel or volunteer personnel when engaging in
27 non-teaching duties and supervising in those instances
28 specified in subsection (a) of Section 10-22.34 and paragraph
29 10 of Section 34-18, with pupils of legal school age and in
30 kindergarten and grades 1 through 12.
31 Days of attendance by tuition pupils shall be accredited
32 only to the districts that pay the tuition to a recognized
33 school.
34 (2) Days of attendance by pupils of less than 5 clock
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1 hours of school shall be subject to the following provisions
2 in the compilation of Average Daily Attendance.
3 (a) Pupils regularly enrolled in a public school
4 for only a part of the school day may be counted on the
5 basis of 1/6 day for every class hour of instruction of
6 40 minutes or more attended pursuant to such enrollment.
7 (b) Days of attendance may be less than 5 clock
8 hours on the opening and closing of the school term, and
9 upon the first day of pupil attendance, if preceded by a
10 day or days utilized as an institute or teachers'
11 workshop.
12 (c) A session of 4 or more clock hours may be
13 counted as a day of attendance upon certification by the
14 regional superintendent, and approved by the State
15 Superintendent of Education to the extent that the
16 district has been forced to use daily multiple sessions.
17 (d) A session of 3 or more clock hours may be
18 counted as a day of attendance (1) when the remainder of
19 the school day or at least 2 hours in the evening of that
20 day is utilized for an in-service training program for
21 teachers, up to a maximum of 5 days per school year of
22 which a maximum of 4 days of such 5 days may be used for
23 parent-teacher conferences, provided a district conducts
24 an in-service training program for teachers which has
25 been approved by the State Superintendent of Education;
26 or, in lieu of 4 such days, 2 full days may be used, in
27 which event each such day may be counted as a day of
28 attendance; and (2) when days in addition to those
29 provided in item (1) are scheduled by a school pursuant
30 to its school improvement plan adopted under Article 34
31 or its revised or amended school improvement plan adopted
32 under Article 2, provided that (i) such sessions of 3 or
33 more clock hours are scheduled to occur at regular
34 intervals, (ii) the remainder of the school days in which
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1 such sessions occur are utilized for in-service training
2 programs or other staff development activities for
3 teachers, and (iii) a sufficient number of minutes of
4 school work under the direct supervision of teachers are
5 added to the school days between such regularly scheduled
6 sessions to accumulate not less than the number of
7 minutes by which such sessions of 3 or more clock hours
8 fall short of 5 clock hours. Any full days used for the
9 purposes of this paragraph shall not be considered for
10 computing average daily attendance. Days scheduled for
11 in-service training programs, staff development
12 activities, or parent-teacher conferences may be
13 scheduled separately for different grade levels and
14 different attendance centers of the district.
15 (e) A session of not less than one clock hour of
16 teaching of hospitalized or homebound pupils on-site or
17 by telephone to the classroom may be counted as 1/2 day
18 of attendance, however these pupils must receive 4 or
19 more clock hours of instruction to be counted for a full
20 day of attendance.
21 (f) A session of at least 4 clock hours may be
22 counted as a day of attendance for first grade pupils,
23 and pupils in full day kindergartens, and a session of 2
24 or more hours may be counted as 1/2 day of attendance by
25 pupils in kindergartens which provide only 1/2 day of
26 attendance.
27 (g) For children with disabilities who are below
28 the age of 6 years and who cannot attend 2 or more clock
29 hours because of their disability or immaturity, a
30 session of not less than one clock hour may be counted as
31 1/2 day of attendance; however for such children whose
32 educational needs so require a session of 4 or more clock
33 hours may be counted as a full day of attendance.
34 (h) A recognized kindergarten which provides for
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1 only 1/2 day of attendance by each pupil shall not have
2 more than 1/2 day of attendance counted in any one 1 day.
3 However, kindergartens may count 2 1/2 days of attendance
4 in any 5 consecutive school days. When a pupil attends
5 such a kindergarten for 2 half days on any one school
6 day, the pupil shall have the following day as a day
7 absent from school, unless the school district obtains
8 permission in writing from the State Superintendent of
9 Education. Attendance at kindergartens which provide for
10 a full day of attendance by each pupil shall be counted
11 the same as attendance by first grade pupils. Only the
12 first year of attendance in one kindergarten shall be
13 counted, except in case of children who entered the
14 kindergarten in their fifth year whose educational
15 development requires a second year of kindergarten as
16 determined under the rules and regulations of the State
17 Board of Education.
18 (G) Equalized Assessed Valuation Data.
19 (1) For purposes of the calculation of Available Local
20 Resources required pursuant to subsection (D), the State
21 Board of Education shall secure from the Department of
22 Revenue the value as equalized or assessed by the Department
23 of Revenue of all taxable property of every school district
24 together with the applicable tax rate used in extending taxes
25 for the funds of the district as of September 30 of the
26 previous year.
27 This equalized assessed valuation, as adjusted further by
28 the requirements of this subsection, shall be utilized in the
29 calculation of Available Local Resources.
30 (2) The equalized assessed valuation in paragraph (1)
31 shall be adjusted, as applicable, in the following manner:
32 (a) For the purposes of calculating State aid under
33 this Section, with respect to any part of a school
34 district within a redevelopment project area in respect
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1 to which a municipality has adopted tax increment
2 allocation financing pursuant to the Tax Increment
3 Allocation Redevelopment Act, Sections 11-74.4-1 through
4 11-74.4-11 of the Illinois Municipal Code or the
5 Industrial Jobs Recovery Law, Sections 11-74.6-1 through
6 11-74.6-50 of the Illinois Municipal Code, no part of the
7 current equalized assessed valuation of real property
8 located in any such project area which is attributable to
9 an increase above the total initial equalized assessed
10 valuation of such property shall be used as part of the
11 equalized assessed valuation of the district, until such
12 time as all redevelopment project costs have been paid,
13 as provided in Section 11-74.4-8 of the Tax Increment
14 Allocation Redevelopment Act or in Section 11-74.6-35 of
15 the Industrial Jobs Recovery Law. For the purpose of the
16 equalized assessed valuation of the district, the total
17 initial equalized assessed valuation or the current
18 equalized assessed valuation, whichever is lower, shall
19 be used until such time as all redevelopment project
20 costs have been paid.
21 (b) The real property equalized assessed valuation
22 for a school district shall be adjusted by subtracting
23 from the real property value as equalized or assessed by
24 the Department of Revenue for the district an amount
25 computed by dividing the amount of any abatement of taxes
26 under Section 18-170 of the Property Tax Code by 3.00%
27 for a district maintaining grades kindergarten through 12
28 , or by 2.30% for a district maintaining grades
29 kindergarten through 8, or by 1.20% for a district
30 maintaining grades 9 through 12 and adjusted by an amount
31 computed by dividing the amount of any abatement of taxes
32 under subsection (a) of Section 18-165 of the Property
33 Tax Code by the same percentage rates for district type
34 as specified in this subparagraph (b) (c).
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1 (c) The Department of Revenue shall add to the
2 equalized assessed value of all taxable property of each
3 school district situated entirely or partially within a
4 county with 3,000,000 or more inhabitants an amount equal
5 to the total amount by which the homestead exemptions
6 allowed under Sections 15-170 and 15-175 of the Property
7 Tax Code for real property situated in that school
8 district exceeds the total amount that would have been
9 allowed in that school district as homestead exemptions
10 under those Sections if the maximum reduction under
11 Section 15-170 of the Property Tax Code was $2,500 and
12 the maximum reduction under Section 15-175 of the
13 Property Tax Code was $4,500. The county clerk of any
14 county with 3,000,000 or more inhabitants shall annually
15 calculate and certify to the Department for each school
16 district all homestead exemption amounts required by
17 Public Act 87-894. In a new district which has not had
18 any tax rates yet determined for extension of taxes, a
19 leveled uniform rate shall be computed from the latest
20 amount of the fund taxes extended on the several areas
21 within the new district.
22 (H) Supplemental General State Aid.
23 (1) In addition to the general State aid a school
24 district is allotted pursuant to subsection (E), qualifying
25 school districts shall receive a grant, paid in conjunction
26 with a district's payments of general State aid, for
27 supplemental general State aid based upon the concentration
28 level of children from low-income households within the
29 school district. Supplemental State aid grants provided for
30 school districts under this subsection shall be appropriated
31 for distribution to school districts as part of the same line
32 item in which the general State financial aid of school
33 districts is appropriated under this Section. For purposes of
34 this subsection, the term "Low-Income Concentration Level"
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1 shall be the low-income eligible pupil count from the most
2 recently available federal census divided by the Average
3 Daily Attendance of the school district.
4 (2) Supplemental general State aid pursuant to this
5 subsection shall be provided as follows:
6 (a) For any school district with a Low Income
7 Concentration Level of at least 20% and less than 35%,
8 the grant for any school year shall be $800 multiplied by
9 the low income eligible pupil count.
10 (b) For any school district with a Low Income
11 Concentration Level of at least 35% and less than 50%,
12 the grant for the 1998-1999 school year shall be $1,100
13 multiplied by the low income eligible pupil count.
14 (c) For any school district with a Low Income
15 Concentration Level of at least 50% and less than 60%,
16 the grant for the 1998-99 school year shall be $1,500
17 multiplied by the low income eligible pupil count.
18 (d) For any school district with a Low Income
19 Concentration Level of 60% or more, the grant for the
20 1998-99 school year shall be $1,900 multiplied by the low
21 income eligible pupil count.
22 (e) For the 1999-2000 school year, the per pupil
23 amount specified in subparagraphs (b), (c), and (d),
24 immediately above shall be increased by $100 to $1,200,
25 $1,600, and $2,000, respectively.
26 (f) For each school year after the 1999-2000 the
27 2000-2001 school year, the per pupil amounts specified in
28 subparagraph (e) subparagraphs (b), (c) and (d)
29 immediately above shall be increased by the same
30 percentage as the percentage increase, if any, in the
31 Foundation Level as provided under subsection (B) to
32 $1,230, $1,640, and $2,050, respectively.
33 (3) School districts with an Average Daily Attendance of
34 more than 1,000 and less than 50,000 that qualify for
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1 supplemental general State aid pursuant to this subsection
2 shall submit a plan to the State Board of Education prior to
3 October 30 of each year for the use of the funds resulting
4 from this grant of supplemental general State aid for the
5 improvement of instruction in which priority is given to
6 meeting the education needs of disadvantaged children. Such
7 plan shall be submitted in accordance with rules and
8 regulations promulgated by the State Board of Education.
9 (4) School districts with an Average Daily Attendance of
10 50,000 or more that qualify for supplemental general State
11 aid pursuant to this subsection shall be required to
12 distribute from funds available pursuant to this Section, no
13 less than $261,000,000 in accordance with the following
14 requirements:
15 (a) The required amounts shall be distributed to
16 the attendance centers within the district in proportion
17 to the number of pupils enrolled at each attendance
18 center who are eligible to receive free or reduced-price
19 lunches or breakfasts under the federal Child Nutrition
20 Act of 1966 and under the National School Lunch Act
21 during the immediately preceding school year.
22 (b) The distribution of these portions of
23 supplemental and general State aid among attendance
24 centers according to these requirements shall not be
25 compensated for or contravened by adjustments of the
26 total of other funds appropriated to any attendance
27 centers, and the Board of Education shall utilize funding
28 from one or several sources in order to fully implement
29 this provision annually prior to the opening of school.
30 (c) Each attendance center shall be provided by the
31 school district a distribution of noncategorical funds
32 and other categorical funds to which an attendance center
33 is entitled under law in order that the general State aid
34 and supplemental general State aid provided by
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1 application of this subsection supplements rather than
2 supplants the noncategorical funds and other categorical
3 funds provided by the school district to the attendance
4 centers.
5 (d) Any funds made available under this subsection
6 that by reason of the provisions of this subsection are
7 not required to be allocated and provided to attendance
8 centers may be used and appropriated by the board of the
9 district for any lawful school purpose.
10 (e) Funds received by an attendance center pursuant
11 to this subsection shall be used by the attendance center
12 at the discretion of the principal and local school
13 council for programs to improve educational opportunities
14 at qualifying schools through the following programs and
15 services: early childhood education, reduced class size
16 or improved adult to student classroom ratio, enrichment
17 programs, remedial assistance, attendance improvement,
18 and other educationally beneficial expenditures which
19 supplement the regular and basic programs as determined
20 by the State Board of Education. Funds provided shall
21 not be expended for any political or lobbying purposes as
22 defined by board rule.
23 (f) Each district subject to the provisions of this
24 subdivision (H)(4) shall submit an acceptable plan to
25 meet the educational needs of disadvantaged children, in
26 compliance with the requirements of this paragraph, to
27 the State Board of Education prior to July 15 of each
28 year. This plan shall be consistent with the decisions of
29 local school councils concerning the school expenditure
30 plans developed in accordance with part 4 of Section
31 34-2.3. The State Board shall approve or reject the plan
32 within 60 days after its submission. If the plan is
33 rejected, the district shall give written notice of
34 intent to modify the plan within 15 days of the
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1 notification of rejection and then submit a modified plan
2 within 30 days after the date of the written notice of
3 intent to modify. Districts may amend approved plans
4 pursuant to rules promulgated by the State Board of
5 Education.
6 Upon notification by the State Board of Education
7 that the district has not submitted a plan prior to July
8 15 or a modified plan within the time period specified
9 herein, the State aid funds affected by that plan or
10 modified plan shall be withheld by the State Board of
11 Education until a plan or modified plan is submitted.
12 If the district fails to distribute State aid to
13 attendance centers in accordance with an approved plan,
14 the plan for the following year shall allocate funds, in
15 addition to the funds otherwise required by this
16 subsection, to those attendance centers which were
17 underfunded during the previous year in amounts equal to
18 such underfunding.
19 For purposes of determining compliance with this
20 subsection in relation to the requirements of attendance
21 center funding, each district subject to the provisions
22 of this subsection shall submit as a separate document by
23 December 1 of each year a report of expenditure data for
24 the prior year in addition to any modification of its
25 current plan. If it is determined that there has been a
26 failure to comply with the expenditure provisions of this
27 subsection regarding contravention or supplanting, the
28 State Superintendent of Education shall, within 60 days
29 of receipt of the report, notify the district and any
30 affected local school council. The district shall within
31 45 days of receipt of that notification inform the State
32 Superintendent of Education of the remedial or corrective
33 action to be taken, whether by amendment of the current
34 plan, if feasible, or by adjustment in the plan for the
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1 following year. Failure to provide the expenditure
2 report or the notification of remedial or corrective
3 action in a timely manner shall result in a withholding
4 of the affected funds.
5 The State Board of Education shall promulgate rules
6 and regulations to implement the provisions of this
7 subsection. No funds shall be released under this
8 subdivision (H)(4) to any district that has not submitted
9 a plan that has been approved by the State Board of
10 Education.
11 (I) General State Aid for Newly Configured School Districts.
12 (1) For a new school district formed by combining
13 property included totally within 2 or more previously
14 existing school districts, for its first year of existence
15 the general State aid and supplemental general State aid
16 calculated under this Section shall be computed for the new
17 district and for the previously existing districts for which
18 property is totally included within the new district. If the
19 computation on the basis of the previously existing districts
20 is greater, a supplementary payment equal to the difference
21 shall be made for the first 4 years of existence of the new
22 district.
23 (2) For a school district which annexes all of the
24 territory of one or more entire other school districts, for
25 the first year during which the change of boundaries
26 attributable to such annexation becomes effective for all
27 purposes as determined under Section 7-9 or 7A-8, the general
28 State aid and supplemental general State aid calculated under
29 this Section shall be computed for the annexing district as
30 constituted after the annexation and for the annexing and
31 each annexed district as constituted prior to the annexation;
32 and if the computation on the basis of the annexing and
33 annexed districts as constituted prior to the annexation is
34 greater, a supplementary payment equal to the difference
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1 shall be made for the first 4 years of existence of the
2 annexing school district as constituted upon such annexation.
3 (3) For 2 or more school districts which annex all of
4 the territory of one or more entire other school districts,
5 and for 2 or more community unit districts which result upon
6 the division (pursuant to petition under Section 11A-2) of
7 one or more other unit school districts into 2 or more parts
8 and which together include all of the parts into which such
9 other unit school district or districts are so divided, for
10 the first year during which the change of boundaries
11 attributable to such annexation or division becomes effective
12 for all purposes as determined under Section 7-9 or 11A-10,
13 as the case may be, the general State aid and supplemental
14 general State aid calculated under this Section shall be
15 computed for each annexing or resulting district as
16 constituted after the annexation or division and for each
17 annexing and annexed district, or for each resulting and
18 divided district, as constituted prior to the annexation or
19 division; and if the aggregate of the general State aid and
20 supplemental general State aid as so computed for the
21 annexing or resulting districts as constituted after the
22 annexation or division is less than the aggregate of the
23 general State aid and supplemental general State aid as so
24 computed for the annexing and annexed districts, or for the
25 resulting and divided districts, as constituted prior to the
26 annexation or division, then a supplementary payment equal to
27 the difference shall be made and allocated between or among
28 the annexing or resulting districts, as constituted upon such
29 annexation or division, for the first 4 years of their
30 existence. The total difference payment shall be allocated
31 between or among the annexing or resulting districts in the
32 same ratio as the pupil enrollment from that portion of the
33 annexed or divided district or districts which is annexed to
34 or included in each such annexing or resulting district bears
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1 to the total pupil enrollment from the entire annexed or
2 divided district or districts, as such pupil enrollment is
3 determined for the school year last ending prior to the date
4 when the change of boundaries attributable to the annexation
5 or division becomes effective for all purposes. The amount
6 of the total difference payment and the amount thereof to be
7 allocated to the annexing or resulting districts shall be
8 computed by the State Board of Education on the basis of
9 pupil enrollment and other data which shall be certified to
10 the State Board of Education, on forms which it shall provide
11 for that purpose, by the regional superintendent of schools
12 for each educational service region in which the annexing and
13 annexed districts, or resulting and divided districts are
14 located.
15 (3.5) Claims for financial assistance under this
16 subsection (I) shall not be recomputed except as expressly
17 provided under this Section.
18 (4) Any supplementary payment made under this subsection
19 (I) shall be treated as separate from all other payments made
20 pursuant to this Section.
21 (J) Supplementary Grants in Aid.
22 (1) Notwithstanding any other provisions of this
23 Section, the amount of the aggregate general State aid in
24 combination with supplemental general State aid under this
25 Section for which each school district is eligible shall be
26 no less than the amount of the aggregate general State aid
27 entitlement that was received by the district under Section
28 18-8 (exclusive of amounts received under subsections 5(p)
29 and 5(p-5) of that Section) for the 1997-98 school year,
30 pursuant to the provisions of that Section as it was then in
31 effect. If a school district qualifies to receive a
32 supplementary payment made under this subsection (J), the
33 amount of the aggregate general State aid in combination with
34 supplemental general State aid under this Section which that
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1 district is eligible to receive for each school year shall be
2 no less than the amount of the aggregate general State aid
3 entitlement that was received by the district under Section
4 18-8 (exclusive of amounts received under subsections 5(p)
5 and 5(p-5) of that Section) for the 1997-1998 school year,
6 pursuant to the provisions of that Section as it was then in
7 effect.
8 (2) If, as provided in paragraph (1) of this subsection
9 (J), a school district is to receive aggregate general State
10 aid in combination with supplemental general State aid under
11 this Section for the 1998-99 school year and any subsequent
12 school year that in any such school year is less than the
13 amount of the aggregate general State aid entitlement that
14 the district received for the 1997-98 school year, the school
15 district shall also receive, from a separate appropriation
16 made for purposes of this subsection (J), a supplementary
17 payment that is equal to the amount of the difference in the
18 aggregate State aid figures as described in paragraph (1).
19 (3) (Blank).
20 (K) Grants to Laboratory and Alternative Schools.
21 In calculating the amount to be paid to the governing
22 board of a public university that operates a laboratory
23 school under this Section or to any alternative school that
24 is operated by a regional superintendent of schools, the
25 State Board of Education shall require by rule such reporting
26 requirements as it deems necessary.
27 As used in this Section, "laboratory school" means a
28 public school which is created and operated by a public
29 university and approved by the State Board of Education. The
30 governing board of a public university which receives funds
31 from the State Board under this subsection (K) may not
32 increase the number of students enrolled in its laboratory
33 school from a single district, if that district is already
34 sending 50 or more students, except under a mutual agreement
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1 between the school board of a student's district of residence
2 and the university which operates the laboratory school. A
3 laboratory school may not have more than 1,000 students,
4 excluding students with disabilities in a special education
5 program.
6 As used in this Section, "alternative school" means a
7 public school which is created and operated by a Regional
8 Superintendent of Schools and approved by the State Board of
9 Education. Such alternative schools may offer courses of
10 instruction for which credit is given in regular school
11 programs, courses to prepare students for the high school
12 equivalency testing program or vocational and occupational
13 training. A regional superintendent of schools may contract
14 with a school district or a public community college district
15 to operate an alternative school. An alternative school
16 serving more than one educational service region may be
17 established by the regional superintendents of schools of
18 those the affected educational service regions. An
19 alternative school serving more than one educational service
20 region may be operated under such terms as the regional
21 superintendents of schools of those educational service
22 regions may agree.
23 Each laboratory and alternative school shall file, on
24 forms provided by the State Superintendent of Education, an
25 annual State aid claim which states the Average Daily
26 Attendance of the school's students by month. The best 3
27 months' Average Daily Attendance shall be computed for each
28 school. The Average Daily Attendance shall be computed and
29 the unweighted Average Daily Attendance for the school's most
30 recent 3-year average shall be compared to the most recent
31 Average Daily Attendance, and the greater of the 2 shall be
32 used for the calculation under this subsection (K). The
33 general State aid entitlement shall be computed by
34 multiplying the applicable Average Daily Attendance by the
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1 Foundation Level as determined under this Section.
2 (L) Payments, Additional Grants in Aid and Other
3 Requirements.
4 (1) For a school district operating under the financial
5 supervision of an Authority created under Article 34A, the
6 general State aid otherwise payable to that district under
7 this Section, but not the supplemental general State aid,
8 shall be reduced by an amount equal to the budget for the
9 operations of the Authority as certified by the Authority to
10 the State Board of Education, and an amount equal to such
11 reduction shall be paid to the Authority created for such
12 district for its operating expenses in the manner provided in
13 Section 18-11. The remainder of general State school aid for
14 any such district shall be paid in accordance with Article
15 34A when that Article provides for a disposition other than
16 that provided by this Article.
17 (2) Impaction. Impaction payments shall be made as
18 provided for in Section 18-4.2.
19 (3) Summer school. Summer school payments shall be made
20 as provided in Section 18-4.3.
21 (M) Education Funding Advisory Board.
22 The Education Funding Advisory Board, hereinafter in this
23 subsection (M) referred to as the "Board", is hereby created.
24 The Board shall consist of 5 members who are appointed by the
25 Governor, by and with the advice and consent of the Senate.
26 The members appointed shall include representatives of
27 education, business, and the general public. One of the
28 members so appointed shall be designated by the Governor at
29 the time the appointment is made as the chairperson of the
30 Board. The initial members of the Board may be appointed any
31 time after the effective date of this amendatory Act of 1997.
32 The regular term of each member of the Board shall be for 4
33 years from the third Monday of January of the year in which
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1 the term of the member's appointment is to commence, except
2 that of the 5 initial members appointed to serve on the
3 Board, the member who is appointed as the chairperson shall
4 serve for a term that commences on the date of his or her
5 appointment and expires on the third Monday of January, 2002,
6 and the remaining 4 members, by lots drawn at the first
7 meeting of the Board that is held after all 5 members are
8 appointed, shall determine 2 of their number to serve for
9 terms that commence on the date of their respective
10 appointments and expire on the third Monday of January, 2001,
11 and 2 of their number to serve for terms that commence on the
12 date of their respective appointments and expire on the third
13 Monday of January, 2000. All members appointed to serve on
14 the Board shall serve until their respective successors are
15 appointed and confirmed. Vacancies shall be filled in the
16 same manner as original appointments. If a vacancy in
17 membership occurs at a time when the Senate is not in
18 session, the Governor shall make a temporary appointment
19 until the next meeting of the Senate, when he or she shall
20 appoint, by and with the advice and consent of the Senate, a
21 person to fill that membership for the unexpired term. If
22 the Senate is not in session when the initial appointments
23 are made, those appointments shall be made as in the case of
24 vacancies.
25 The Education Funding Advisory Board shall be deemed
26 established, and the initial members appointed by the
27 Governor to serve as members of the Board shall take office,
28 on the date that the Governor makes his or her appointment of
29 the fifth initial member of the Board, whether those initial
30 members are then serving pursuant to appointment and
31 confirmation or pursuant to temporary appointments that are
32 made by the Governor as in the case of vacancies.
33 The State Board of Education shall provide such staff
34 assistance to the Education Funding Advisory Board as is
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1 reasonably required for the proper performance by the Board
2 of its responsibilities.
3 For school years after the 2000-2001 school year, the
4 Education Funding Advisory Board, in consultation with the
5 State Board of Education, shall make recommendations as
6 provided in this subsection (M) to the General Assembly for
7 the foundation level under subdivision (B)(3) of this Section
8 and for the supplemental general State aid grant level under
9 subsection (H) of this Section for districts with high
10 concentrations of children from poverty. The recommended
11 foundation level shall be determined based on a methodology
12 which incorporates the basic education expenditures of
13 low-spending schools exhibiting high academic performance.
14 The Education Funding Advisory Board shall make such
15 recommendations to the General Assembly on January 1 of odd
16 numbered years, beginning January 1, 2001.
17 (N) General State Aid Adjustment Grant.
18 (1) Any school district subject to property tax
19 extension limitations as imposed under the provisions of the
20 Property Tax Extension Limitation Law shall be entitled to
21 receive, subject to the qualifications and requirements of
22 this subsection, a general State aid adjustment grant.
23 Eligibility for this grant shall be determined on an annual
24 basis and claims for grant payments shall be paid subject to
25 appropriations made specific to this subsection. For
26 purposes of this subsection the following terms shall have
27 the following meanings:
28 "Budget Year": The school year for which general State
29 aid is calculated and awarded under subsection (E).
30 "Current Year": The school year immediately preceding
31 the Budget Year.
32 "Base Tax Year": The property tax levy year used to
33 calculate the Budget Year allocation of general State aid.
34 "Preceding Tax Year": The property tax levy year
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1 immediately preceding the Base Tax Year.
2 "Extension Limitation Ratio": A numerical ratio,
3 certified by a school district's County Clerk, in which the
4 numerator is the Base Tax Year's tax extension amount
5 resulting from the Limiting Rate and the denominator is the
6 Preceding Tax Year's tax extension amount resulting from the
7 Limiting Rate.
8 "Limiting Rate": The limiting rate as defined in the
9 Property Tax Extension Limitation Law.
10 "Preliminary Tax Rate": The tax rate for all purposes
11 except bond and interest that would have been used to extend
12 those taxes absent the provisions of the Property Tax
13 Extension Limitation Law.
14 (2) To qualify for a general State aid adjustment grant,
15 a school district must meet all of the following eligibility
16 criteria for each Budget Year for which a grant is claimed:
17 (a) (Blank).
18 (b) The Preliminary Tax Rate of the school district
19 for the Base Tax Year was reduced by the Clerk of the
20 County as a result of the requirements of the Property
21 Tax Extension Limitation Law.
22 (c) The Available Local Resources per pupil of the
23 school district as calculated pursuant to subsection (D)
24 using the Base Tax Year are less than the product of 1.75
25 times the Foundation Level for the Budget Year.
26 (d) The school district has filed a proper and
27 timely claim for a general State aid adjustment grant as
28 required under this subsection.
29 (3) A claim for grant assistance under this subsection
30 shall be filed with the State Board of Education on or before
31 April 1 of the Current Year for a grant for the Budget Year.
32 The claim shall be made on forms prescribed by the State
33 Board of Education and must be accompanied by a written
34 statement from the Clerk of the County, certifying:
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1 (a) That the school district had its Preliminary
2 Tax Rate for the Base Tax Year reduced as a result of the
3 Property Tax Extension Limitation Law.
4 (b) (Blank).
5 (c) The Extension Limitation Ratio as that term is
6 defined in this subsection.
7 (4) On or before August 1 of the Budget Year the State
8 Board of Education shall calculate, for all school districts
9 meeting the other requirements of this subsection, the amount
10 of the general State aid adjustment grant, if any, that the
11 school districts are eligible to receive in the Budget Year.
12 The amount of the general State aid adjustment grant shall be
13 calculated as follows:
14 (a) Determine the school district's general State
15 aid grant for the Budget Year as provided in accordance
16 with the provisions of subsection (E).
17 (b) Determine the school district's adjusted level
18 of general State aid by utilizing in the calculation of
19 Available Local Resources the equalized assessed
20 valuation that was used to calculate the general State
21 aid for the preceding fiscal year multiplied by the
22 Extension Limitation Ratio.
23 (c) Subtract the sum derived in subparagraph (a)
24 from the sum derived in subparagraph (b). If the result
25 is a positive number, that amount shall be the general
26 State aid adjustment grant that the district is eligible
27 to receive.
28 (5) The State Board of Education shall in the Current
29 Year, based upon claims filed in the Current Year, recommend
30 to the General Assembly an appropriation amount for the
31 general State aid adjustment grants to be made in the Budget
32 Year.
33 (6) Claims for general State aid adjustment grants shall
34 be paid in a lump sum on or before January 1 of the Budget
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1 Year only from appropriations made by the General Assembly
2 expressly for claims under this subsection. No such claims
3 may be paid from amounts appropriated for any other purpose
4 provided for under this Section. In the event that the
5 appropriation for claims under this subsection is
6 insufficient to meet all Budget Year claims for a general
7 State aid adjustment grant, the appropriation available shall
8 be proportionately prorated by the State Board of Education
9 amongst all districts filing for and entitled to payments.
10 (7) The State Board of Education shall promulgate the
11 required claim forms and rules necessary to implement the
12 provisions of this subsection.
13 (O) References.
14 (1) References in other laws to the various subdivisions
15 of Section 18-8 as that Section existed before its repeal and
16 replacement by this Section 18-8.05 shall be deemed to refer
17 to the corresponding provisions of this Section 18-8.05, to
18 the extent that those references remain applicable.
19 (2) References in other laws to State Chapter 1 funds
20 shall be deemed to refer to the supplemental general State
21 aid provided under subsection (H) of this Section.
22 (Source: P.A. 90-548, eff. 7-1-98; incorporates 90-566;
23 90-653, eff. 7-29-98; 90-654, eff. 7-29-98; 90-655, eff.
24 7-30-98; 90-802, eff. 12-15-98; revised 12-24-98.)
25 (105 ILCS 5/18-8.4) (from Ch. 122, par. 18-8.4)
26 Sec. 18-8.4. Supplementary State aid for districts with
27 an increasing weighted average daily attendance. School
28 districts which are entitled to a supplementary State aid
29 payment pursuant to subsection 1(m) of Part A of Section 18-8
30 because of an increase in their weighted average daily
31 attendance as computed for the first calendar month of a
32 current school year beginning July 1, 1986 or thereafter
33 shall file their claim for such supplementary aid on forms
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1 prescribed by the State Board of Education. The State Board
2 of Education shall establish by rule the time and manner of
3 filing such claims and such reporting requirements as it
4 deems necessary to determine and compute the amount of the
5 supplementary State aid to be paid to districts pursuant to
6 subsection 1(m) of Part A of Section 18-8. Such
7 supplementary State aid payments shall be treated as separate
8 from all other payments made pursuant to Section 18-8. This
9 Section does not apply to the 1999-2000 school year or
10 thereafter.
11 (Source: P.A. 84-1243.)
12 (105 ILCS 5/21-0.02 new)
13 Sec. 21-0.02. Professional Teacher Standards Board.
14 (a) The Professional Teacher Standards Board is hereby
15 created and shall consist of 15 members who are appointed by
16 the Governor, by and with the advice and consent of the
17 Senate. One of the members so appointed shall be designated
18 by the Governor at the time the appointment is made as the
19 chairperson of the Professional Teacher Standards Board. At
20 the time appointments are made to the Professional Teacher
21 Standards Board, 7 of the appointed members shall be
22 classroom teachers employed in the public schools of the
23 State, one shall be a certified, non-administrative,
24 non-teaching public school employee, one shall be an
25 administrative or faculty member of a private college or
26 university located in the State, one shall be an
27 administrative or faculty member of a public university
28 located in the State, one shall be a school superintendent
29 employed in the public schools of the State, one shall be a
30 principal employed in the public schools of the State, and 3
31 shall be representatives of the business community. The
32 initial members of the Professional Teacher Standards Board
33 may be appointed any time after the effective date of this
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1 amendatory Act of 1999. The regular term of each member of
2 the Professional Teacher Standards Board shall be for 4 years
3 from the third Monday of January of the year in which the
4 term of the member's appointment is to commence, except that
5 of the 15 initial members appointed to serve on the
6 Professional Teacher Standards Board, the member who is
7 appointed as the chairperson shall serve for a term that
8 commences on the date of his or her appointment and expires
9 on the third Monday of January, 2004, and the remaining 14
10 members, by lots drawn at the first meeting of the
11 Professional Teacher Standards Board that is held after all
12 15 members are appointed, shall determine 4 of their number
13 to serve for terms that commence on the date of their
14 respective appointments and expire on the third Monday of
15 January, 2004, 5 of their number to serve for terms that
16 commence on the date of their respective appointments and
17 expire on the third Monday of January, 2003, and 5 of their
18 number to serve for terms that commence on the date of their
19 respective appointments and expire on the third Monday of
20 January, 2002. All members appointed to serve on the
21 Professional Teacher Standards Board shall serve until their
22 respective successors are appointed and confirmed. Vacancies
23 shall be filled in the same manner as original appointments.
24 If a vacancy in membership occurs at a time when the Senate
25 is not in session, the Governor shall make a temporary
26 appointment until the next meeting of the Senate, when he or
27 she shall appoint, by and with the advice and consent of the
28 Senate, a person to fill that membership for the unexpired
29 term. If the Senate is not in session when the initial
30 appointments are made, those appointments shall be made as in
31 the case of vacancies.
32 (b) The Professional Teacher Standards Board shall be
33 deemed established on the date that the Governor makes his
34 appointment of the 15th initial member of the Professional
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1 Teacher Standards Board, whether those initial members are
2 then serving pursuant to appointment and confirmation or
3 pursuant to temporary appointments that are made by the
4 Governor as in the case of vacancies. Upon the establishment
5 of the Professional Teacher Standards Board and until the
6 State Teacher Certification Board is abolished as provided in
7 subsection (c), the Professional Teacher Standards Board
8 shall have the power and authority to prepare for the
9 implementation and administration of the new system of
10 teacher certification and the other changes made to this
11 Article by this amendatory Act of 1999. That power and
12 authority shall include the authority (i) to prepare and
13 propose rules and regulations to take effect on July 1, 2000,
14 and (ii) to design and develop systems and procedures
15 necessary to enable the Professional Teacher Standards Board
16 to prepare for the immediate and efficient exercise of its
17 powers and authority under subsection (c) beginning on July
18 1, 2000.
19 (c) On July 1, 2000, the Professional Teacher Standards
20 Board shall succeed to, exercise, and assume all powers and
21 duties of the State Teacher Certification Board and all
22 powers and duties that, prior to July 1, 2000, were delegated
23 to or exercised by the State Board of Education under this
24 Article, and the State Teacher Certification Board shall be
25 abolished and the terms of all of its members shall terminate
26 at midnight on June 30, 2000. Beginning on July 1, 2000 and
27 thereafter, the Professional Teacher Standards Board shall
28 have the power and authority to do all of the following:
29 (1) set standards for teaching, supervising, or
30 holding other certificated employment in the public
31 schools, and administer the certification process,
32 including but not limited to the issuance and renewal of
33 certificates, as provided in this Article;
34 (2) approve and evaluate teacher and administrator
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1 preparation programs;
2 (3) revoke and suspend certificates issued for
3 teaching, supervising, or holding other certificated
4 employment in the public schools;
5 (4) enter into agreements with other states
6 relative to reciprocal approval of teacher and
7 administrator preparation programs;
8 (5) establish standards for the issuance of new
9 types of certificates; and
10 (6) take such other action relating to the
11 improvement of instruction in the public schools through
12 teacher education and professional development and that
13 attracts qualified candidates into teacher training
14 programs as is appropriate and consistent with applicable
15 laws.
16 (d) Notwithstanding any other provisions of this Section
17 or Article, the power and authority of the Professional
18 Teacher Standards Board to establish, implement, and
19 administer standards for administrative certification,
20 issuance and renewal of administrative certificates and
21 endorsements, and evaluation and approval of administrator
22 preparation programs and to promulgate rules and regulations
23 relating to those matters shall be exercised with the advice
24 and consultation, and subject to the consent and approval, of
25 the School Administrator Standards Board.
26 (e) Beginning with the date on which the Professional
27 Teacher Standards Board is established as provided in
28 subsection (c), and at all times thereafter, the Professional
29 Teacher Standards Board is authorized to employ an Executive
30 Director and such other staff as it deems necessary to carry
31 out its duties.
32 (f) The Professional Teacher Standards Board, as a State
33 agency that is eligible for appropriations, shall comply with
34 the provisions of the Bureau of the Budget Act applicable to
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1 State agencies.
2 (g) Members of the Professional Teacher Standards Board
3 shall be reimbursed for all ordinary and necessary expenses
4 incurred in performing their duties as members of the Board.
5 (h) The Professional Teacher Standards Board may create
6 standing committees and establish advisory committees if it
7 deems that action to be advisable.
8 (105 ILCS 5/21-0.03 new)
9 Sec. 21-0.03. School Administrator Standards Board.
10 (a) The School Administrator Standards Board is hereby
11 created and shall consist of 5 members who are appointed by
12 the Governor, by and with the advice and consent of the
13 Senate. One of the members so appointed shall be designated
14 by the Governor at the time the appointment is made as the
15 chairperson of the School Administrator Standards Board. All
16 persons appointed to the School Administrator Standards Board
17 shall be currently employed as school administrators in the
18 public schools of this State, and at least 3 of those
19 appointed members shall be employed as superintendents of
20 public school districts located in this State. The initial
21 members of the School Administrator Standards Board may be
22 appointed any time after the effective date of this
23 amendatory Act of 1999. The regular term of each member of
24 the School Administrator Standards Board shall be for 4 years
25 from the third Monday of January of the year in which the
26 term of the member's appointment is to commence, except that
27 of the 5 initial members appointed to serve on the School
28 Administrator Standards Board, the member who is appointed as
29 the chairperson shall serve for a term that commences on the
30 date of his or her appointment and expires on the third
31 Monday of January, 2004, and the remaining 4 members, by lots
32 drawn at the first meeting of the School Administrator
33 Standards Board that is held after all 5 members are
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1 appointed, shall determine one of their number to serve for a
2 term that commences on the date of his or her appointment and
3 expires on the third Monday of January, 2004, 2 of their
4 number to serve for terms that commence on the date of their
5 respective appointments and expire on the third Monday of
6 January, 2003, and one of their number to serve for a term
7 that commences on the date of his or her appointment and
8 expires on the third Monday of January, 2002. All members
9 appointed to serve on the School Administrator Standards
10 Board shall serve until their respective successors are
11 appointed and confirmed. Vacancies shall be filled in the
12 same manner as original appointments. If a vacancy in
13 membership occurs at a time when the Senate is not in
14 session, the Governor shall make a temporary appointment
15 until the next meeting of the Senate, when he or she shall
16 appoint, by and with the advice and consent of the Senate, a
17 person to fill that membership for the unexpired term. If
18 the Senate is not in session when the initial appointments
19 are made, those appointments shall be made as in the case of
20 vacancies.
21 (b) The School Administrator Standards Board shall be
22 deemed established on the date that the Governor makes his
23 appointment of the 5th initial member of the School
24 Administrator Standards Board, whether those initial members
25 are then serving pursuant to appointment and confirmation or
26 pursuant to temporary appointments that are made by the
27 Governor as in the case of vacancies. Upon the establishment
28 of the School Administrator Standards Board and until the
29 State Teacher Certification Board is abolished as provided in
30 subsection (c) of Section 21-0.01, the School Administrator
31 Standards Board shall have the power and authority to design
32 and prepare for the establishment of a new system for the
33 issuance and renewal of administrative certificates and
34 endorsements under this Article. That power and authority
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1 shall include the authority, in consultation with the
2 Professional Teacher Standards Board, to prepare and propose
3 rules and regulations to take effect on July 1, 2000,
4 relating to the issuance and renewal of administrative
5 certificates and endorsements under this Article.
6 (c) On July 1, 2000 and thereafter, the School
7 Administrator Standards Board shall advise and consult with
8 the Professional Teacher Standards Board relative to the
9 exercise by the Professional Teacher Standards Board of such
10 of that Board's powers and duties under this Article,
11 including those set forth in subsection (c) of Section
12 21-0.02, as relate to the establishment, implementation, and
13 administration of (i) standards for administrative
14 certification, (ii) issuance and renewal of administrative
15 certificates and endorsements, (iii) evaluation and approval
16 of administrator preparation programs, and (iv) rules and
17 regulations relating to the matters described in items (i),
18 (ii), and (iii) of this subsection. The powers and duties of
19 the Professional Teacher Standards Board as they relate to
20 the matters described in items (i), (ii), (iii), and (iv) of
21 this subsection are exercisable only with the consent and
22 approval of the School Administrator Standards Board.
23 (d) Beginning with the date on which the School
24 Administrator Standards Board is established as provided in
25 subsection (b) of this Section, and until July 1, 2000, the
26 State Board of Education shall provide the School
27 Administrator Standards Board with such staff as is
28 reasonably necessary to enable the School Administrator
29 Standards Board to perform its duties. On July 1, 2000 and
30 thereafter, the Professional Teacher Standards Board shall
31 provide to the School Administrator Standards Board such
32 staff as shall be agreed upon by those 2 boards.
33 (e) Members of the Professional Teacher Standards Board
34 shall be reimbursed for all ordinary and necessary expenses
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1 incurred in performing their duties as members of the Board.
2 (f) As used in this Section, the terms "administrative
3 certification" and "administrative certificates and
4 endorsements" refer to certificates and endorsements that are
5 issued and renewed on or after July 1, 2000 and that are
6 required for supervisors, curriculum directors, principals,
7 assistant principals, assistant or associate superintendents,
8 junior college deans, chief school business officials,
9 superintendents or a general superintendent of schools, and
10 such related or similar positions as are determined by the
11 State Superintendent of Education in consultation with the
12 School Administrator Standards Board and the Professional
13 Teacher Standards Board.
14 (105 ILCS 5/21-0.04 new)
15 Sec. 21-0.04. Terminology. Upon the abolition of the
16 State Teacher Certification Board as provided in subsection
17 (c) of Section 21-0.02, any reference in this Article or in
18 any other provision of this Code or law of this State to the
19 State Teacher Certification Board shall be deemed to mean and
20 refer to the Professional Teacher Standards Board created
21 under Section 21-0.02.
22 Until the State Teacher Certification Board is abolished
23 as provided in subsection (c) of Section 21-0.02, "Board" as
24 used in this Article shall be deemed to mean and refer to the
25 State Teacher Certification Board. From and after the date
26 on which the State Teacher Certification Board is abolished,
27 "Board" as used in this Article shall be deemed to mean and
28 refer to the Professional Teacher Standards Board.
29 (105 ILCS 5/21-1a) (from Ch. 122, par. 21-1a)
30 Sec. 21-1a. Tests required for certification.
31 (a) After July 1, 1988, in addition to all other
32 requirements, early childhood, elementary, special, high
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1 school, school service personnel, or, except as provided in
2 Section 34-6, administrative certificates shall be issued to
3 persons who have satisfactorily passed a test of basic skills
4 and subject matter knowledge. The tests of basic skills and
5 subject matter knowledge shall be the tests which from time
6 to time are designated by the State Board of Education in
7 consultation with the State Teacher Certification Board and
8 may be tests prepared by an educational testing organization
9 or tests designed by the State Board of Education in
10 consultation with the State Teacher Certification Board. The
11 areas to be covered by the test of basic skills shall include
12 the basic skills of reading, writing, grammar and
13 mathematics. The test of subject matter knowledge shall
14 assess content knowledge in the specific subject field. The
15 tests shall be designed to be racially neutral to assure that
16 no person in taking the tests is thereby discriminated
17 against on the basis of race, color, national origin or other
18 factors unrelated to the person's ability to perform as a
19 certificated employee. The score required to pass the tests
20 of basic skills and subject matter knowledge shall be fixed
21 by the State Board of Education in consultation with the
22 State Teacher Certification Board. The tests shall be held
23 not fewer than 3 times a year at such time and place as may
24 be designated by the State Board of Education in consultation
25 with the State Teacher Certification Board.
26 (b) Except as provided in Section 34-6, the provisions
27 of subsection (a) of this Section shall apply equally in any
28 school district subject to Article 34, provided that the
29 State Board of Education shall determine which certificates
30 issued under Sections 34-8.1 and 34-83 prior to July 1, 1988
31 are comparable to any early childhood certificate, elementary
32 school certificate, special certificate, high school
33 certificate, school service personnel certificate or
34 administrative certificate issued under this Article as of
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1 July 1, 1988.
2 (c) A person who holds an early childhood, elementary,
3 special, high school or school service personnel certificate
4 issued under this Article on or at any time before July 1,
5 1988, including a person who has been issued any such
6 certificate pursuant to Section 21-11.1 or in exchange for a
7 comparable certificate theretofore issued under Section
8 34-8.1 or Section 34-83, shall not be required to take or
9 pass the tests in order to thereafter have such certificate
10 renewed.
11 (d) The State Board of Education in consultation with
12 the State Teacher Certification Board shall conduct a pilot
13 administration of the tests by administering the test to
14 students completing teacher education programs in the 1986-87
15 school year for the purpose of determining the effect and
16 impact of testing candidates for certification.
17 (e) The rules and regulations developed to implement the
18 required test of basic skills and subject matter knowledge
19 shall include the requirements of subsections (a), (b), and
20 (c) and shall include specific regulations to govern test
21 selection; test validation and determination of a passing
22 score; administration of the tests; frequency of
23 administration; applicant fees; frequency of applicants'
24 taking the tests; the years for which a score is valid; and,
25 waiving certain additional tests for additional certificates
26 to individuals who have satisfactorily passed the test of
27 basic skills and subject matter knowledge as required in
28 subsection (a). The State Board of Education shall provide,
29 by rule, specific policies that assure uniformity in the
30 difficulty level of each form of the basic skills test and
31 each subject matter knowledge test from test-to-test and
32 year-to-year. The State Board of Education shall also set a
33 passing score for the tests.
34 (f) The State Teacher Certification Board may issue a
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1 nonrenewable temporary certificate between July 1, 1988 and
2 August 31, 1988 to individuals who have taken the tests of
3 basic skills and subject matter knowledge prescribed by this
4 Section but have not received such test scores by August 31,
5 1988. Such temporary certificates shall expire on December
6 31, 1988.
7 (g) Beginning January 1, 1999, the State Board of
8 Education, in consultation with the State Teacher
9 Certification Board, shall implement and administer a new
10 system of certification for teachers in the State of
11 Illinois. The State Board of Education, in consultation with
12 the State Teacher Certification Board, shall design and
13 implement a system of examinations and various other criteria
14 which shall be required prior to the issuance of Initial
15 Teaching Certificates and Standard Teaching Certificates.
16 These examinations and indicators shall be based on national
17 professional teaching standards, as determined by the State
18 Board of Education, in consultation with the State Teacher
19 Certification Board. The State Board of Education may adopt
20 any and all regulations necessary to implement and administer
21 this Section.
22 (h) The State Board of Education shall report to the
23 Illinois General Assembly and the Governor with
24 recommendations for further changes and improvements to the
25 teacher certification system no later than January 1, 1999
26 and on an annual basis until January 1, 2001.
27 (i) Beginning July 1, 2000, the Professional Teacher
28 Standards Board shall implement and administer a new system
29 of certification for administrators in the State of Illinois.
30 The Professional Teacher Standards Board may adopt any and
31 all regulations necessary to implement and administer this
32 Section. Notwithstanding the foregoing provisions of this
33 Section, the implementation and administration of the system
34 for certification of administrators shall be accomplished by
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1 the Professional Teacher Standards Board in consultation with
2 the School Administrator Standards Board, and the
3 implementation and administration by the Professional Teacher
4 Standards Board of that system as it relates to
5 administrators shall be subject to the consent and approval
6 of the School Administrator Standards Board, as provided in
7 subsection (d) of Section 21-0.02 and subsection (c) of
8 Section 21-0.03.
9 (Source: P.A. 90-548, eff. 1-1-98.)
10 (105 ILCS 5/21-2) (from Ch. 122, par. 21-2)
11 Sec. 21-2. Grades of certificates.
12 (a) Until January 1, 1999, all certificates issued under
13 this Article shall be State certificates valid, except as
14 limited in Section 21-1, in every school district coming
15 under the provisions of this Act and shall be limited in time
16 and designated as follows: Provisional vocational
17 certificate, temporary provisional vocational certificate,
18 early childhood certificate, elementary school certificate,
19 special certificate, high school certificate, school service
20 personnel certificate, administrative certificate,
21 provisional certificate, and substitute certificate. The
22 requirement of student teaching under close and competent
23 supervision for obtaining a teaching certificate may be
24 waived by the State Teacher Certification Board upon
25 presentation to the Board by the teacher of evidence of 5
26 years successful teaching experience on a valid certificate
27 and graduation from a recognized institution of higher
28 learning with a bachelor's degree with not less than 120
29 semester hours and a minimum of 16 semester hours in
30 professional education.
31 (b) Initial Teaching Certificate. Beginning January 1,
32 1999, persons who (1) have completed an approved teacher
33 preparation program, (2) are recommended by an approved
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1 teacher preparation program, (3) have successfully completed
2 the Initial Teaching Certification examinations required by
3 the State Board of Education, and (4) have met all other
4 criteria established by the State Board of Education in
5 consultation with the State Teacher Certification Board,
6 shall be issued an Initial Teaching Certificate valid for 4
7 years of teaching. Initial Teaching Certificates shall be
8 issued for categories corresponding to Early Childhood,
9 Elementary, Secondary, and Special K-12, with special
10 certification designations for Special Education, Bilingual
11 Education, fundamental learning areas (including Language
12 Arts, Reading, Mathematics, Science, Social Science, Physical
13 Development and Health, Fine Arts, and Foreign Language), and
14 other areas designated by the State Board of Education, in
15 consultation with the State Teacher Certification Board.
16 (c) Standard Certificate. Beginning January 1, 1999,
17 persons who (1) have completed 4 years of teaching with an
18 Initial Certificate, have successfully completed the Standard
19 Teaching Certificate examinations, and have met all other
20 criteria established by the State Board of Education in
21 consultation with the State Teacher Certification Board, or
22 (2) were issued teaching certificates prior to January 1,
23 1999 and are renewing those certificates after January 1,
24 1999, shall be issued a Standard Certificate valid for 5
25 years, which may be renewed thereafter every 5 years by the
26 State Teacher Certification Board based on compliance with
27 subsection (b) of Section 21-14 and requirements set forth by
28 the State Board of Education, in consultation with the State
29 Teacher Certification Board, including proof of continuing
30 education or professional development and other requirements.
31 Standard Certificates shall be issued for categories
32 corresponding to Early Childhood, Elementary, Secondary, and
33 Special K-12, with special certification designations for
34 Special Education, Bilingual Education, fundamental learning
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1 areas (including Language Arts, Reading, Mathematics,
2 Science, Social Science, Physical Development and Health,
3 Fine Arts, and Foreign Language), and other areas designated
4 by the State Board of Education, in consultation with the
5 State Teacher Certification Board.
6 (d) Master Certificate. Beginning January 1, 1999,
7 persons who have successfully achieved National Board
8 certification through the National Board for Professional
9 Teaching Standards shall be issued a Master Certificate,
10 valid for 7 years and renewable thereafter every 7 years
11 through compliance with requirements set forth by the State
12 Board of Education. Teachers with a Master Certificate shall
13 receive an annual $2,000 stipend from the State of Illinois.
14 (Source: P.A. 90-548, eff. 1-1-98; 90-653, eff. 7-29-98.)
15 (105 ILCS 5/21-5b)
16 Sec. 21-5b. Alternative certification. The State Board
17 of Education, in consultation with the State Teacher
18 Certification Board, shall establish and implement an
19 alternative certification program under which persons who
20 meet the requirements of and successfully complete the
21 program established by this Section shall be issued an
22 alternative teaching certificate for teaching in the schools
23 situated in a school district that is located in a city
24 having a population in excess of 500,000 inhabitants. The
25 program shall be limited to not more than 260 new
26 participants during each year that the program is in effect.
27 In establishing an alternative certification program under
28 this Section, the State Board of Education shall designate
29 the City of Chicago as the area in the State where the
30 program shall be made available. In addition, the State Board
31 of Education, in cooperation with a partnership formed with a
32 university that offers 4-year baccalaureate and masters
33 degree programs and that is a recognized institution as
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1 defined in Section 21-21 and one or more not-for-profit
2 organizations in the State which support excellence in
3 teaching, shall within 30 days after submission by the
4 partnership approve a course of study developed by the
5 partnership that persons in the program must successfully
6 complete in order to satisfy one criterion for issuance of an
7 alternative certificate under this Section. The Alternative
8 Teacher Certification program course of study must include
9 the current content and skills contained in the university's
10 current courses for State certification which have been
11 approved by the State Board of Education, in consultation
12 with the State Teacher Certification Board, as the
13 requirement for State teacher certification.
14 The alternative certification program established under
15 this Section shall be known as the Alternative Teacher
16 Certification program. The Alternative Teacher Certification
17 Program shall be offered by the submitting partnership and
18 may be offered in conjunction with one or more not-for-profit
19 organizations in the State which support excellence in
20 teaching. The program shall be comprised of the following 3
21 phases: (a) the first phase is the course of study offered on
22 an intensive basis in education theory, instructional
23 methods, and practice teaching; (b) the second phase is the
24 person's assignment to a full-time teaching position for one
25 school year; and (c) the third phase is a comprehensive
26 assessment of the person's teaching performance by school
27 officials and the partnership participants and a
28 recommendation by the partner institution of higher education
29 to the State Board of Education that the person be issued an
30 initial a standard alternative teaching certificate.
31 Successful completion of the Alternative Teacher
32 Certification program shall be deemed to satisfy any other
33 practice or student teaching and subject matter requirements
34 established by law.
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1 A provisional alternative teaching certificate, valid for
2 one year of teaching in the common schools and not renewable,
3 shall be issued under this Section 21-5b to persons who at
4 the time of applying for the provisional alternative teaching
5 certificate under this Section:
6 (1) have graduated from an accredited college or
7 university with a bachelor's degree;
8 (2) have successfully completed the first phase of
9 the Alternative Teacher Certification program as provided
10 in this Section; and
11 (3) have passed the tests of basic skills and
12 subject matter knowledge required by Section 21-1a.
13 A person possessing a provisional alternative certificate
14 under this Section shall be treated as a regularly certified
15 teacher for purposes of compensation, benefits, and other
16 terms and conditions of employment afforded teachers in the
17 school who are members of a bargaining unit represented by an
18 exclusive bargaining representative, if any.
19 An Initial A standard alternative Teaching Certificate,
20 valid for 4 years for teaching in the schools situated in a
21 school district that is located in a city having a population
22 in excess of 500,000 inhabitants and renewable as provided in
23 Section 21-14, shall be issued under this Section 21-5b to
24 persons who first complete the requirements for the
25 provisional alternative teaching certificate and who at the
26 time of applying for an Initial a standard alternative
27 Teaching Certificate under this Section have successfully
28 completed the second and third phases of the Alternative
29 Teacher Certification program as provided in this Section.
30 This alternative certification program shall be
31 implemented so that the first provisional alternative
32 teaching certificates issued under this Section are effective
33 upon the commencement of the 1997-1998 academic year and the
34 first standard alternative teaching certificates issued under
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1 this Section are effective upon the commencement of the
2 1998-1999 academic year.
3 The State Board of Education, in cooperation with the
4 partnership establishing the Alternative Teacher
5 Certification program, shall adopt rules and regulations that
6 are consistent with this Section and that the State Board of
7 Education deems necessary to establish and implement the
8 program.
9 (Source: P.A. 89-708, eff. 2-14-97.)
10 (105 ILCS 5/21-5d)
11 Sec. 21-5d. Alternative route to administrative
12 certification. The State Board of Education, in consultation
13 with the State Teacher Certification Board and an advisory
14 panel consisting of no less than 7 administrators appointed
15 by the State Superintendent of Education, shall establish and
16 implement an alternative route to administrative
17 certification program under which persons who meet the
18 requirements of and successfully complete the program
19 established by this Section shall be issued a standard
20 administrative certificate for serving as an administrator in
21 schools in this State. For the purposes of this Section
22 only, "administrator" means a person holding any
23 administrative position for which a standard administrative
24 certificate with a general supervisory endorsement, general
25 administrative endorsement, chief school business official
26 endorsement, or superintendent endorsement is required,
27 except a principal or an assistant principal. The State
28 Board of Education shall approve a course of study that
29 persons in the program must successfully complete in order to
30 satisfy one criterion for issuance of a certificate under
31 this Section. The Alternative Route to Administrative
32 Certification program course of study must include the
33 current content and skills contained in a university's
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1 current courses for State certification which have been
2 approved by the State Board of Education, in consultation
3 with the State Teacher Certification Board, as the
4 requirement for administrative certification.
5 The program established under this Section shall be known
6 as the Alternative Route to Administrative Certification
7 program. The program shall be comprised of the following 3
8 phases: (a) a course of study offered on an intensive basis
9 in education management, governance, organization, and
10 planning; (b) the person's assignment to a full-time position
11 for one school year as an administrator; and (c) a
12 comprehensive assessment of the person's performance by
13 school officials and a recommendation to the State Board of
14 Education that the person be issued a standard administrative
15 certificate. Successful completion of the Alternative Route
16 to Administrative Certification program shall be deemed to
17 satisfy any other supervisory, administrative, or management
18 experience requirements established by law.
19 A provisional alternative administrative certificate,
20 valid for one year of serving as an administrator in the
21 common schools and not renewable, shall be issued under this
22 Section 21-5d to persons who at the time of applying for the
23 provisional alternative administrative certificate under this
24 Section:
25 (1) have graduated from an accredited college or
26 university with a master's degree in a management field
27 or with a bachelor's degree and the life experience
28 equivalent of a master's degree in a management field as
29 determined by the State Board of Education;
30 (2) have been employed for a period of at least 5
31 years in a management level position;
32 (3) have successfully completed the first phase of
33 the Alternative Route to Administrative Certification
34 program as provided in this Section; and
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1 (4) have passed any examination required by the
2 State Board of Education.
3 A standard administrative certificate with a general
4 supervisory endorsement, general administrative endorsement,
5 chief school business official endorsement, or superintendent
6 endorsement, renewable as provided in Section 21-14, shall be
7 issued under Section 21-7.1 to persons who first complete the
8 requirements for the provisional alternative administrative
9 certificate and who at the time of applying for a standard
10 administrative certificate have successfully completed the
11 second and third phases of the Alternative Route to
12 Administrative Certification program as provided in this
13 Section.
14 The State Board of Education may adopt rules and
15 regulations that are consistent with this Section and that
16 the State Board deems necessary to establish and implement
17 the program.
18 Beginning on July 1, 2000, the program shall be
19 administered by the Professional Teacher Standards Board,
20 with the advice, consent, and approval of the School
21 Administrator Standards Board.
22 (Source: P.A. 90-548, eff. 1-1-98.)
23 (105 ILCS 5/21-7.1) (from Ch. 122, par. 21-7.1)
24 Sec. 21-7.1. Administrative certificate.
25 (a) After January 1, 1986, an administrative certificate
26 valid for 5 years of supervising and administering in the
27 public common schools may be issued to persons who have
28 graduated from a recognized institution of higher learning
29 with a master's degree and who have been certified by these
30 institutions of higher learning as having completed a program
31 of preparation for one or more of these endorsements. Such
32 programs of academic and professional preparation required
33 for endorsement shall be administered by the institution in
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1 accordance with standards set forth by the State
2 Superintendent of Education in consultation with the State
3 Teacher Certification Board.
4 (b) No administrative certificate shall be issued for
5 the first time after June 30, 1987 and no endorsement
6 provided for by this Section shall be made or affixed to an
7 administrative certificate for the first time after June 30,
8 1987 unless the person to whom such administrative
9 certificate is to be issued or to whose administrative
10 certificate such endorsement is to be affixed has been
11 required to demonstrate as a part of a program of academic or
12 professional preparation for such certification or
13 endorsement: (i) an understanding of the knowledge called for
14 in establishing productive parent-school relationships and of
15 the procedures fostering the involvement which such
16 relationships demand; and (ii) an understanding of the
17 knowledge required for establishing a high quality school
18 climate and promoting good classroom organization and
19 management, including rules of conduct and instructional
20 procedures appropriate to accomplishing the tasks of
21 schooling; and (iii) a demonstration of the knowledge and
22 skills called for in providing instructional leadership. The
23 standards for demonstrating an understanding of such
24 knowledge shall be set forth by the State Board of Education
25 in consultation with the State Teacher Certification Board,
26 and shall be administered by the recognized institutions of
27 higher learning as part of the programs of academic and
28 professional preparation required for certification and
29 endorsement under this Section. As used in this subsection:
30 "establishing productive parent-school relationships" means
31 the ability to maintain effective communication between
32 parents and school personnel, to encourage parental
33 involvement in schooling, and to motivate school personnel to
34 engage parents in encouraging student achievement, including
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1 the development of programs and policies which serve to
2 accomplish this purpose; and "establishing a high quality
3 school climate" means the ability to promote academic
4 achievement, to maintain discipline, to recognize substance
5 abuse problems among students and utilize appropriate law
6 enforcement and other community resources to address these
7 problems, to support teachers and students in their education
8 endeavors, to establish learning objectives and to provide
9 instructional leadership, including the development of
10 policies and programs which serve to accomplish this purpose;
11 and "providing instructional leadership" means the ability to
12 effectively evaluate school personnel, to possess general
13 communication and interpersonal skills, and to establish and
14 maintain appropriate classroom learning environments. The
15 provisions of this subsection shall not apply to or affect
16 the initial issuance or making on or before June 30, 1987 of
17 any administrative certificate or endorsement provided for
18 under this Section, nor shall such provisions apply to or
19 affect the renewal after June 30, 1987 of any such
20 certificate or endorsement initially issued or made on or
21 before June 30, 1987.
22 (c) Administrative certificates shall be renewed every
23 five years with the first renewal being five years following
24 the initial receipt of an administrative certificate. Renewal
25 requirements for administrators whose positions require
26 certification shall be based upon evidence of continuing
27 professional education which promotes the following goals:
28 (1) Improving administrators' knowledge of instructional
29 practices and administrative procedures; (2) Maintaining the
30 basic level of competence required for initial certification;
31 and (3) Improving the mastery of skills and knowledge
32 regarding the improvement of teaching performance in clinical
33 settings and assessment of the levels of student performance
34 in their schools. Evidence of continuing professional
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1 education must include verification of biennial attendance in
2 a program developed by the Illinois Administrators' Academy
3 and verification of annual participation in a school district
4 approved activity which contributes to continuing
5 professional education. The State Board of Education, in
6 consultation with the State Teacher Certification Board,
7 shall develop procedures for implementing this Section and
8 shall administer the renewal of administrative certificates.
9 Failure to submit satisfactory evidence of continuing
10 professional education which contributes to promoting the
11 goals of this Section shall result in a loss of
12 administrative certification.
13 (d) Any limited or life supervisory certificate issued
14 prior to July 1, 1968 shall continue to be valid for all
15 administrative and supervisory positions in the public
16 schools for which it is valid as of that date as long as its
17 holder meets the requirements for registration or renewal as
18 set forth in the statutes or until revoked according to law.
19 (e) The administrative or supervisory positions for
20 which the certificate shall be valid shall be determined by
21 one or more of 3 endorsements: general supervisory, general
22 administrative and superintendent.
23 Subject to the provisions of Section 21-1a, endorsements
24 shall be made under conditions set forth in this Section.
25 The State Board of Education shall, in consultation with the
26 State Teacher Certification Board, adopt rules pursuant to
27 the Illinois Administrative Procedure Act, establishing
28 requirements for obtaining administrative certificates where
29 the minimum administrative or supervisory requirements
30 surpass those set forth in this Section.
31 The State Teacher Certification Board shall file with the
32 State Board of Education a written recommendation when
33 considering additional administrative or supervisory
34 requirements. All additional requirements shall be based
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1 upon the requisite knowledge necessary to perform those tasks
2 required by the certificate. The State Board of Education
3 shall in consultation with the State Teacher Certification
4 Board, establish standards within its rules which shall
5 include the academic and professional requirements necessary
6 for certification. These standards shall at a minimum
7 contain, but not be limited to, those used by the State Board
8 of Education in determining whether additional knowledge will
9 be required. Additionally, the State Board of Education
10 shall in consultation with the State Teacher Certification
11 Board, establish provisions within its rules whereby any
12 member of the educational community or the public may file a
13 formal written recommendation or inquiry regarding
14 requirements.
15 (1) The general supervisory endorsement shall be
16 affixed to the administrative certificate of any holder
17 who has at least 16 semester hours of graduate credit in
18 professional education including 8 semester hours of
19 graduate credit in curriculum and research and who has at
20 least 2 years of full-time teaching experience or school
21 service personnel experience in public schools, schools
22 under the supervision of the Department of Corrections,
23 schools under the administration of the Department of
24 Rehabilitation Services, or nonpublic schools meeting the
25 standards established by the State Superintendent of
26 Education or comparable out-of-state recognition
27 standards approved by the State Superintendent of
28 Education.
29 Such endorsement shall be required for supervisors,
30 curriculum directors and for such similar and related
31 positions as determined by the State Superintendent of
32 Education in consultation with the State Teacher
33 Certification Board.
34 (2) The general administrative endorsement shall be
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1 affixed to the administrative certificate of any holder
2 who has at least 20 semester hours of graduate credit in
3 educational administration and supervision and who has at
4 least 2 years of full-time teaching experience or school
5 service personnel experience in public schools, schools
6 under the supervision of the Department of Corrections,
7 schools under the administration of the Department of
8 Rehabilitation Services, or nonpublic schools meeting the
9 standards established by the State Superintendent of
10 Education or comparable out-of-state recognition
11 standards approved by the State Superintendent of
12 Education.
13 Such endorsement shall be required for principal,
14 assistant principal, assistant or associate
15 superintendent, junior college dean and for related or
16 similar positions as determined by the State
17 Superintendent of Education in consultation with the
18 State Teacher Certification Board.
19 Notwithstanding any other provisions of this Act,
20 after January 1, 1990 and until January 1, 1991, any
21 teacher employed by a district subject to Article 34
22 shall be entitled to receive an administrative
23 certificate with a general administrative endorsement
24 affixed thereto if he or she: (i) had at least 3 years of
25 experience as a certified teacher for such district prior
26 to August 1, 1985; (ii) obtained a Master's degree prior
27 to August 1, 1985; (iii) completed at least 20 hours of
28 graduate credit in education courses (including at least
29 12 hours in educational administration and supervision)
30 prior to September 1, 1987; and (iv) has received a
31 rating of superior for at least each of the last 5 years.
32 Any person who obtains an administrative certificate with
33 a general administrative endorsement affixed thereto
34 under this paragraph shall not be qualified to serve in
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1 any administrative position except assistant principal.
2 (3) The chief school business official endorsement
3 shall be affixed to the administrative certificate of any
4 holder who qualifies by having a Master's degree, two
5 years of administrative experience in school business
6 management, and a minimum of 20 semester hours of
7 graduate credit in a program established by the State
8 Superintendent of Education in consultation with the
9 State Teacher Certification Board for the preparation of
10 school business administrators. Such endorsement shall
11 also be affixed to the administrative certificate of any
12 holder who qualifies by having a Master's Degree in
13 Business Administration, Finance or Accounting from a
14 regionally accredited institution of higher education.
15 After June 30, 1977, such endorsement shall be
16 required for any individual first employed as a chief
17 school business official.
18 (4) The superintendent endorsement shall be affixed to
19 the administrative certificate of any holder who has
20 completed 30 semester hours of graduate credit beyond the
21 master's degree in a program for the preparation of
22 superintendents of schools including 16 semester hours of
23 graduate credit in professional education and who has at
24 least 2 years experience as an administrator or supervisor in
25 the public schools or the State Board of Education or
26 education service regions or in nonpublic schools meeting the
27 standards established by the State Superintendent of
28 Education or comparable out-of-state recognition standards
29 approved by the State Superintendent of Education and holds
30 general supervisory or general administrative endorsement, or
31 who has had 2 years of experience as a supervisor or
32 administrator while holding an all-grade supervisory
33 certificate or a certificate comparable in validity and
34 educational and experience requirements.
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1 After June 30, 1968, such endorsement shall be required
2 for a superintendent of schools, except as provided in the
3 second paragraph of this Section and in Section 34-6.
4 Any person appointed to the position of superintendent
5 between the effective date of this Act and June 30, 1993 in a
6 school district organized pursuant to Article 32 with an
7 enrollment of at least 20,000 pupils shall be exempt from the
8 provisions of this Subsection (4) until June 30, 1996.
9 (f) All official interpretations or acts of issuing or
10 denying administrative certificates or endorsements by the
11 State Teacher's Certification Board, State Board of Education
12 or the State Superintendent of Education, from the passage of
13 P.A. 81-1208 on November 8, 1979 through September 24, 1981
14 are hereby declared valid and legal acts in all respects and
15 further that the purported repeal of the provisions of this
16 Section by P.A. 81-1208 and P.A. 81-1509 is declared null and
17 void.
18 (g) Notwithstanding any other provisions of this
19 Section, beginning July 1, 2000 and thereafter, all actions
20 that are to be taken, all responsibilities that are to be
21 exercised, and all decisions that are to be made under this
22 Section before that date by the State Superintendent of
23 Education or State Board of Education in consultation with
24 the State Teacher Certification Board shall instead be taken,
25 exercised, or made by the State Superintendent of Education
26 or State Board of Education, as the case may be, in
27 consultation with the School Administrator Standards Board
28 and the Professional Teacher Standards Board.
29 (Source: P.A. 89-626, eff. 8-9-96.)
30 (105 ILCS 5/21-14) (from Ch. 122, par. 21-14)
31 Sec. 21-14. Registration and renewal of certificates.
32 (a) A limited four-year certificate or a certificate
33 issued after July 1, 1955, shall be renewable at its
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1 expiration or within 60 days thereafter by the county
2 superintendent of schools having supervision and control over
3 the school where the teacher is teaching upon certified
4 evidence of meeting the requirements for renewal as required
5 by this Act and prescribed by the State Board of Education in
6 consultation with the State Teacher Certification Board. An
7 elementary supervisory certificate shall not be renewed at
8 the end of the first four-year period covered by the
9 certificate unless the holder thereof has filed certified
10 evidence with the State Teacher Certification Board that he
11 has a master's degree or that he has earned 8 semester hours
12 of credit in the field of educational administration and
13 supervision in a recognized institution of higher learning.
14 The holder shall continue to earn 8 semester hours of credit
15 each four-year period until such time as he has earned a
16 master's degree.
17 All certificates not renewed or registered as herein
18 provided shall lapse after a period of 4 years from the
19 expiration of the last year of registration. Such
20 certificates may be reinstated for a one year period upon
21 payment of all accumulated registration fees. Such
22 reinstated certificates shall only be renewed: (1) by earning
23 5 semester hours of credit in a recognized institution of
24 higher learning in the field of professional education or in
25 courses related to the holder's contractual teaching duties;
26 or (2) by presenting evidence of holding a valid regular
27 certificate of some other type. Any certificate may be
28 voluntarily surrendered by the certificate holder. A
29 voluntarily surrendered certificate shall be treated as a
30 revoked certificate.
31 (b) When those teaching certificates issued before
32 January 1, 1999 are renewed for the first time after January
33 1, 1999, all such teaching certificates shall be exchanged
34 for Standard Teaching Certificates as provided in subsection
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1 (c) of Section 21-2. All Initial and Standard Teaching
2 Certificates, including those issued to persons who
3 previously held teaching certificates issued before January
4 1, 1999, shall be renewable under the conditions set forth in
5 this subsection (b).
6 Initial Teaching Certificates are nonrenewable and are
7 valid for 4 years of teaching. Standard Teaching
8 Certificates are renewable every 5 years as provided in
9 subsection (c) of Section 21-2, and provided that the teacher
10 successfully completes such additional requirements,
11 including examinations, continuing education, evidence of
12 professional growth, and such other criteria (which may
13 include peer review and other forms of evaluation) as the
14 State Board of Education, in consultation with the State
15 Teacher Certification Board, shall by rule establish.
16 (c) Administrative certificates and endorsements issued
17 before July 1, 2000 that expire on or after July 1, 2002 are
18 renewable as administrative certificates or endorsements for
19 additional 5-year periods, provided that the administrator
20 successfully completes such additional requirements,
21 including examinations, continuing education, and such
22 evidence of professional growth as the Professional Teacher
23 Standards Board shall by rule establish. The Professional
24 Teacher Standards Board may set additional standards and
25 other criteria for renewal, which may include peer review and
26 other forms of evaluation. Administrative certificates and
27 endorsements issued before July 1, 2000 that expire before
28 July 1, 2002 are renewable as administrative certificates or
29 endorsements for additional 5-year periods as provided in
30 this subsection (c), except that the Professional Teacher
31 Standards Board shall afford the holders of those
32 certificates and endorsements such additional time as the
33 Board determines is reasonably required to enable those
34 certificate holders to satisfy the additional renewal
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1 requirements established by this subsection (c). An
2 administrative certificate or endorsement that is first
3 issued on or after July 1, 2000 and thereafter expires is
4 valid for 5 years and renewable for additional 5-year
5 periods, provided that the administrator successfully
6 completes such additional requirements, including
7 examinations, continuing education, evidence of professional
8 growth, and such other criteria (which may include peer
9 review and other forms of evaluation) as the Professional
10 Teacher Standards Board shall by rule establish.
11 Notwithstanding the foregoing provisions of this Section, any
12 new or additional requirements that are applicable to the
13 renewal of administrative certificates or endorsements shall
14 be established by the Professional Teacher Standards Board in
15 consultation with the School Administrator Standards Board
16 and shall not be implemented or enforced except with the
17 consent and approval of the School Administrator Standards
18 Board.
19 (Source: P.A. 90-548, eff. 1-1-98; 90-653, eff. 7-29-98.)
20 (105 ILCS 5/24-11) (from Ch. 122, par. 24-11)
21 Sec. 24-11. Boards of Education - Boards of School
22 Inspectors - Contractual continued service. As used in this
23 and the succeeding Sections of this Article:
24 "Teacher" means any or all school district employees
25 regularly required to be certified under laws relating to the
26 certification of teachers.
27 "Board" means board of directors, board of education, or
28 board of school inspectors, as the case may be.
29 "School term" means that portion of the school year, July
30 1 to the following June 30, when school is in actual session.
31 This Section and Sections 24-12 through 24-16 of this
32 Article apply only to school districts having less than
33 500,000 inhabitants.
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1 Any teacher who has been employed in any district as a
2 full-time teacher for a probationary period of 2 consecutive
3 school terms shall enter upon contractual continued service
4 unless given written notice of dismissal stating the specific
5 reason therefor, by certified mail, return receipt requested
6 by the employing board at least 45 days before the end of
7 such period; except that for a teacher who is first employed
8 as a full-time teacher by a school district on or after
9 January 1, 1998 and who has not before that date already
10 entered upon contractual continued service in that district,
11 the probationary period shall be 4 consecutive school terms
12 before the teacher shall enter upon contractual continued
13 service. For the purpose of determining contractual
14 continued service, the first probationary year shall be any
15 full-time employment under an initial or standard teaching
16 certificate from a date before November 1 through the end of
17 the school year. If, however, a teacher who was first
18 employed prior to January 1, 1998 has not had one school term
19 of full-time teaching experience before the beginning of a
20 probationary period of 2 consecutive school terms, the
21 employing board may at its option extend the probationary
22 period for one additional school term by giving the teacher
23 written notice by certified mail, return receipt requested,
24 at least 45 days before the end of the second school term of
25 the period of 2 consecutive school terms referred to above.
26 This notice must state the reasons for the one year extension
27 and must outline the corrective actions that the teacher must
28 take to satisfactorily complete probation. The changes made
29 by this amendatory Act of 1998 are declaratory of existing
30 law.
31 Any full-time teacher who is not completing the last year
32 of the probationary period described in the preceding
33 paragraph, or any teacher employed on a full-time basis not
34 later than January 1 of the school term, shall receive
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1 written notice from the employing board at least 45 days
2 before the end of any school term whether or not he will be
3 re-employed for the following school term. If the board fails
4 to give such notice, the employee shall be deemed reemployed,
5 and not later than the close of the then current school term
6 the board shall issue a regular contract to the employee as
7 though the board had reemployed him in the usual manner.
8 Contractual continued service shall continue in effect
9 the terms and provisions of the contract with the teacher
10 during the last school term of the probationary period,
11 subject to this Act and the lawful regulations of the
12 employing board. This Section and succeeding Sections do not
13 modify any existing power of the board except with respect to
14 the procedure of the discharge of a teacher and reductions in
15 salary as hereinafter provided. Contractual continued service
16 status shall not restrict the power of the board to transfer
17 a teacher to a position which the teacher is qualified to
18 fill or to make such salary adjustments as it deems
19 desirable, but unless reductions in salary are uniform or
20 based upon some reasonable classification, any teacher whose
21 salary is reduced shall be entitled to a notice and a hearing
22 as hereinafter provided in the case of certain dismissals or
23 removals.
24 The employment of any teacher in a program of a special
25 education joint agreement established under Section 3-15.14,
26 10-22.31 or 10-22.31a shall be under this and succeeding
27 Sections of this Article. For purposes of attaining and
28 maintaining contractual continued service and computing
29 length of continuing service as referred to in this Section
30 and Section 24-12, employment in a special educational joint
31 program shall be deemed a continuation of all previous
32 certificated employment of such teacher for such joint
33 agreement whether the employer of the teacher was the joint
34 agreement, the regional superintendent, or one of the
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1 participating districts in the joint agreement.
2 Any teacher employed after July 1, 1987 as a full-time
3 teacher in a program of a special education joint agreement,
4 whether the program is operated by the joint agreement or a
5 member district on behalf of the joint agreement, for a
6 probationary period of two consecutive years shall enter upon
7 contractual continued service in all of the programs
8 conducted by such joint agreement which the teacher is
9 legally qualified to hold; except that for a teacher who is
10 first employed on or after January 1, 1998 in a program of a
11 special education joint agreement and who has not before that
12 date already entered upon contractual continued service in
13 all of the programs conducted by the joint agreement that the
14 teacher is legally qualified to hold, the probationary period
15 shall be 4 consecutive years before the teacher enters upon
16 contractual continued service in all of those programs. In
17 the event of a reduction in the number of programs or
18 positions in the joint agreement, the teacher on contractual
19 continued service shall be eligible for employment in the
20 joint agreement programs for which the teacher is legally
21 qualified in order of greater length of continuing service in
22 the joint agreement unless an alternative method of
23 determining the sequence of dismissal is established in a
24 collective bargaining agreement. In the event of the
25 dissolution of a joint agreement, the teacher on contractual
26 continued service who is legally qualified shall be assigned
27 to any comparable position in a member district currently
28 held by a teacher who has not entered upon contractual
29 continued service or held by a teacher who has entered upon
30 contractual continued service with shorter length of
31 contractual continued service.
32 The governing board of the joint agreement, or the
33 administrative district, if so authorized by the articles of
34 agreement of the joint agreement, rather than the board of
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1 education of a school district, may carry out employment and
2 termination actions including dismissals under this Section
3 and Section 24-12.
4 For purposes of this and succeeding Sections of this
5 Article, a program of a special educational joint agreement
6 shall be defined as instructional, consultative, supervisory,
7 administrative, diagnostic, and related services which are
8 managed by the special educational joint agreement designed
9 to service two or more districts which are members of the
10 joint agreement.
11 Each joint agreement shall be required to post by
12 February 1, a list of all its employees in order of length of
13 continuing service in the joint agreement, unless an
14 alternative method of determining a sequence of dismissal is
15 established in an applicable collective bargaining agreement.
16 The employment of any teacher in a special education
17 program authorized by Section 14-1.01 through 14-14.01, or a
18 joint educational program established under Section
19 10-22.31a, shall be under this and the succeeding Sections of
20 this Article, and such employment shall be deemed a
21 continuation of the previous employment of such teacher in
22 any of the participating districts, regardless of the
23 participation of other districts in the program. Any teacher
24 employed as a full-time teacher in a special education
25 program prior to September 23, 1987 in which 2 or more school
26 districts participate for a probationary period of 2
27 consecutive years shall enter upon contractual continued
28 service in each of the participating districts, subject to
29 this and the succeeding Sections of this Article, and in the
30 event of the termination of the program shall be eligible for
31 any vacant position in any of such districts for which such
32 teacher is qualified.
33 (Source: P.A. 90-548, eff. 1-1-98; 90-653, eff. 7-29-98.)
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1 (105 ILCS 5/29-5) (from Ch. 122, par. 29-5)
2 Sec. 29-5. Reimbursement by State for transportation.
3 Any school district, maintaining a school, transporting
4 resident pupils to another school district's vocational
5 program, offered through a joint agreement approved by the
6 State Board of Education, as provided in Section 10-22.22 or
7 transporting its resident pupils to a school which meets the
8 standards for recognition as established by the State Board
9 of Education which provides transportation meeting the
10 standards of safety, comfort, convenience, efficiency and
11 operation prescribed by the State Board of Education for
12 resident pupils in kindergarten or any of grades 1 through 12
13 who: (a) reside at least 1 1/2 miles as measured by the
14 customary route of travel, from the school attended; or (b)
15 reside in areas where conditions are such that walking
16 constitutes a hazard to the safety of the child when
17 determined under Section 29-3; and (c) are transported to the
18 school attended from pick-up points at the beginning of the
19 school day and back again at the close of the school day or
20 transported to and from their assigned attendance centers
21 during the school day, shall be reimbursed by the State as
22 hereinafter provided in this Section.
23 The State will pay the cost of transporting eligible
24 pupils less the assessed valuation in a dual school district
25 maintaining secondary grades 9 to 12 inclusive times a
26 qualifying rate of .05%; in elementary school districts
27 maintaining grades K to 8 times a qualifying rate of .06%; in
28 unit districts maintaining grades K to 12 times a qualifying
29 rate of .07%. To be eligible to receive reimbursement in
30 excess of 4/5 of the cost to transport eligible pupils, a
31 school district shall have a Transportation Fund tax rate of
32 at least .12%. If a school district does not have a .12%
33 Transportation Fund tax rate, the amount of its claim in
34 excess of 4/5 of the cost of transporting pupils shall be
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1 reduced by the sum arrived at by subtracting the
2 Transportation Fund tax rate from .12% and multiplying that
3 amount by the districts equalized or assessed valuation,
4 provided, that in no case shall said reduction result in
5 reimbursement of less than 4/5 of the cost to transport
6 eligible pupils.
7 The minimum amount to be received by a district is $16
8 times the number of eligible pupils transported.
9 Any such district transporting resident pupils during the
10 school day to an area vocational school or another school
11 district's vocational program more than 1 1/2 miles from the
12 school attended, as provided in Sections 10-22.20a and
13 10-22.22, shall be reimbursed by the State for 4/5 of the
14 cost of transporting eligible pupils.
15 School day means that period of time which the pupil is
16 required to be in attendance for instructional purposes.
17 If a pupil is at a location within the school district
18 other than his residence for child care purposes at the time
19 for transportation to school, that location may be considered
20 for purposes of determining the 1 1/2 miles from the school
21 attended.
22 Claims for reimbursement that include children who attend
23 any school other than a public school shall show the number
24 of such children transported.
25 Claims for reimbursement under this Section shall not be
26 paid for the transportation of pupils for whom transportation
27 costs are claimed for payment under other Sections of this
28 Act.
29 The allowable direct cost of transporting pupils for
30 regular, vocational, and special education pupil
31 transportation shall be limited to the sum of the cost of
32 physical examinations required for employment as a school bus
33 driver; the salaries of full or part-time drivers and school
34 bus maintenance personnel; employee benefits excluding
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1 Illinois municipal retirement payments, social security
2 payments, unemployment insurance payments and workers'
3 compensation insurance premiums; expenditures to independent
4 carriers who operate school buses; payments to other school
5 districts for pupil transportation services; pre-approved
6 contractual expenditures for computerized bus scheduling; the
7 cost of gasoline, oil, tires, and other supplies necessary
8 for the operation of school buses; the cost of converting
9 buses' gasoline engines to more fuel efficient engines or to
10 engines which use alternative energy sources; the cost of
11 travel to meetings and workshops conducted by the regional
12 superintendent or the State Superintendent of Education
13 pursuant to the standards established by the Secretary of
14 State under Section 6-106 of the Illinois Vehicle Code to
15 improve the driving skills of school bus drivers; the cost of
16 maintenance of school buses including parts and materials
17 used; expenditures for leasing transportation vehicles,
18 except interest and service charges; the cost of insurance
19 and licenses for transportation vehicles; expenditures for
20 the rental of transportation equipment; plus a depreciation
21 allowance of 20% for 5 years for school buses and vehicles
22 approved for transporting pupils to and from school and a
23 depreciation allowance of 10% for 10 years for other
24 transportation equipment so used. In addition to the above
25 allowable costs school districts shall also claim all
26 transportation supervisory salary costs, including Illinois
27 municipal retirement payments, and all transportation related
28 building and building maintenance costs without limitation.
29 Special education allowable costs shall also include
30 expenditures for the salaries of attendants or aides for that
31 portion of the time they assist special education pupils
32 while in transit and expenditures for parents and public
33 carriers for transporting special education pupils when
34 pre-approved by the State Superintendent of Education.
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1 Indirect costs shall be included in the reimbursement
2 claim for districts which own and operate their own school
3 buses. Such indirect costs shall include administrative
4 costs, or any costs attributable to transporting pupils from
5 their attendance centers to another school building for
6 instructional purposes. No school district which owns and
7 operates its own school buses may claim reimbursement for
8 indirect costs which exceed 5% of the total allowable direct
9 costs for pupil transportation.
10 The State Board of Education shall prescribe uniform
11 regulations for determining the above standards and shall
12 prescribe forms of cost accounting and standards of
13 determining reasonable depreciation. Such depreciation shall
14 include the cost of equipping school buses with the safety
15 features required by law or by the rules, regulations and
16 standards promulgated by the State Board of Education, and
17 the Department of Transportation for the safety and
18 construction of school buses provided, however, any equipment
19 cost reimbursed by the Department of Transportation for
20 equipping school buses with such safety equipment shall be
21 deducted from the allowable cost in the computation of
22 reimbursement under this Section in the same percentage as
23 the cost of the equipment is depreciated.
24 On or before July 10, annually, the board clerk or the
25 secretary of the district shall certify to the regional
26 superintendent of schools upon forms prescribed by the State
27 Superintendent of Education the district's claim for
28 reimbursement for the school year ended on June 30 next
29 preceding. The regional superintendent of schools shall
30 check all transportation claims to ascertain compliance with
31 the prescribed standards and upon his approval shall certify
32 not later than July 25 to the State Superintendent of
33 Education the regional report of claims for reimbursements.
34 The State Superintendent of Education shall check and approve
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1 the claims and prepare the vouchers showing the amounts due
2 for district reimbursement claims. Beginning with the 1977
3 fiscal year, the State Superintendent of Education shall
4 prepare and transmit the first 3 vouchers to the Comptroller
5 on the 30th day of September, December and March,
6 respectively, and the final voucher, no later than June 15.
7 If the amount appropriated for transportation
8 reimbursement is insufficient to fund total claims for any
9 fiscal year, the State Board of Education shall reduce each
10 school district's allowable costs and flat grant amount
11 proportionately to make total adjusted claims equal the total
12 amount appropriated.
13 For purposes of calculating claims for reimbursement
14 under this Section for any school year beginning July 1,
15 1980, or thereafter, the equalized assessed valuation for a
16 school district used to compute reimbursement shall be
17 determined by adding to the real property equalized assessed
18 valuation for the district an amount computed by dividing the
19 amount of money received by the district under the provisions
20 of "An Act in relation to the abolition of ad valorem
21 personal property tax and the replacement of revenues lost
22 thereby, and amending and repealing certain Acts and parts of
23 Acts in connection therewith", certified August 14, 1979, as
24 amended, by the total tax rate for the district. For purposes
25 of this subsection, 1976 tax rates shall be used for school
26 districts in the county of Cook, and 1977 tax rates shall be
27 used in all other counties. For the purposes of calculating
28 claims for reimbursement under this Section for any school
29 year beginning July 1, 1986, or thereafter, the real property
30 equalized assessed valuation for a school district used to
31 compute reimbursement shall be determined by subtracting from
32 the real property value as equalized or assessed by the
33 Department of Revenue for the district an amount computed by
34 dividing the amount of any abatement of taxes under Section
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1 18-170 of the Property Tax Code by the following: in the case
2 of a school district maintaining grades kindergarten through
3 12, 3.00%; in the case of a school district maintaining
4 grades kindergarten through 8, 2.30%; in the case of a school
5 district maintaining grades 9 through 12, 1.20% the maximum
6 operating tax rates specified in subsection 5(c) of Section
7 18-8.
8 All reimbursements received from the State shall be
9 deposited into the district's transportation fund or into the
10 fund from which the allowable expenditures were made.
11 (Source: P.A. 88-612, eff. 7-1-95; 88-641, eff. 9-9-94;
12 88-670, eff. 12-2-94; 89-235, eff. 8-4-95.)
13 (105 ILCS 5/34-84) (from Ch. 122, par. 34-84)
14 Sec. 34-84. Appointments and promotions of teachers.
15 Appointments and promotions of teachers shall be made for
16 merit only, and after satisfactory service for a probationary
17 period of 3 years with respect to probationary employees
18 employed as full-time teachers in the public school system of
19 the district before January 1, 1998 and 4 years with respect
20 to probationary employees who are first employed as full-time
21 teachers in the public school system of the district on or
22 after January 1, 1998 (during which period the board may
23 dismiss or discharge any such probationary employee upon the
24 recommendation, accompanied by the written reasons therefor,
25 of the general superintendent of schools) appointments of
26 teachers shall become permanent, subject to removal for cause
27 in the manner provided by Section 34-85.
28 A probationary year shall consist of any full-time
29 employment under an initial or a standard teaching
30 certificate from a date before November 1 through the end of
31 the school year.
32 As used in this Article, "teachers" means and includes
33 all members of the teaching force excluding the general
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1 superintendent and principals.
2 There shall be no reduction in teachers because of a
3 decrease in student membership or a change in subject
4 requirements within the attendance center organization after
5 the 20th day following the first day of the school year,
6 except that: (1) this provision shall not apply to
7 desegregation positions, special education positions, or any
8 other positions funded by State or federal categorical funds,
9 and (2) at attendance centers maintaining any of grades 9
10 through 12, there may be a second reduction in teachers on
11 the first day of the second semester of the regular school
12 term because of a decrease in student membership or a change
13 in subject requirements within the attendance center
14 organization.
15 The school principal shall make the decision in selecting
16 teachers to fill new and vacant positions consistent with
17 Section 34-8.1.
18 (Source: P.A. 89-15, eff. 5-30-95; 90-548, eff. 1-1-98.)
19 (105 ILCS 5/1C-3 rep.)
20 (105 ILCS 5/1C-4 rep.)
21 Section 45. The School Code is amended by repealing
22 Sections 1C-3 and 1C-4.
23 Section 98. Severability. If any provision of this
24 amendatory Act of 1999 or its application to any person or
25 circumstances is held invalid, the invalidity of that
26 provision or application does not affect other provisions or
27 applications of this amendatory Act that can be given effect
28 without the invalid provision or application.
29 Section 99. Effective date. This Act takes effect July
30 1, 1999.
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1 INDEX
2 Statutes amended in order of appearance
3 30 ILCS 105/5.490 new
4 30 ILCS 105/5.491 new
5 30 ILCS 115/7 new
6 35 ILCS 5/201 from Ch. 120, par. 2-201
7 35 ILCS 5/202.5 new
8 35 ILCS 5/203 from Ch. 120, par. 2-203
9 35 ILCS 5/804 from Ch. 120, par. 8-804
10 35 ILCS 5/901 from Ch. 120, par. 9-901
11 35 ILCS 200/18-162 new
12 35 ILCS 200/18-249
13 35 ILCS 200/18-255
14 35 ILCS 200/20-15
15 35 ILCS 200/21-30
16 40 ILCS 5/17-127 from Ch. 108 1/2, par. 17-127
17 40 ILCS 5/17-129 from Ch. 108 1/2, par. 17-129
18 40 ILCS 15/1.1
19 105 ILCS 5/1C-2
20 105 ILCS 5/1D-1
21 105 ILCS 5/2-3.126 new
22 105 ILCS 5/2-3.127 new
23 105 ILCS 5/2-3.128 new
24 105 ILCS 5/10-22.23 from Ch. 122, par. 10-22.23
25 105 ILCS 5/10-22.23a from Ch. 122, par. 10-22.23a
26 105 ILCS 5/18-8.05
27 105 ILCS 5/18-8.4 from Ch. 122, par. 18-8.4
28 105 ILCS 5/21-0.02 new
29 105 ILCS 5/21-0.03 new
30 105 ILCS 5/21-0.04 new
31 105 ILCS 5/21-1a from Ch. 122, par. 21-1a
32 105 ILCS 5/21-2 from Ch. 122, par. 21-2
33 105 ILCS 5/21-5b
34 105 ILCS 5/21-5d
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1 105 ILCS 5/21-7.1 from Ch. 122, par. 21-7.1
2 105 ILCS 5/21-14 from Ch. 122, par. 21-14
3 105 ILCS 5/24-11 from Ch. 122, par. 24-11
4 105 ILCS 5/29-5 from Ch. 122, par. 29-5
5 105 ILCS 5/34-84 from Ch. 122, par. 34-84
6 105 ILCS 5/1C-3 rep.
7 105 ILCS 5/1C-4 rep.