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92_HB3493sam002
SRS92HB3493GHbmam01
1 AMENDMENT TO HOUSE BILL 3493
2 AMENDMENT NO. . Amend House Bill 3493 by replacing
3 the title with the following:
4 "AN ACT relating to budget implementation."; and
5 by replacing everything after the enacting clause with the
6 following:
7 "Section 1. Short title. This Act may be cited as the
8 FY2002 Budget Implementation (State Finance) Act.
9 Section 3. Purpose. It is the purpose and subject of
10 this Act to make the changes in State programs relating to
11 State finance that are necessary to implement the State's
12 FY2002 budget.
13 Section 5. The Department of Commerce and Community
14 Affairs Law of the Civil Administrative Code of Illinois is
15 amended by changing Section 605-710 as follows:
16 (20 ILCS 605/605-710)
17 Sec. 605-710. Regional tourism development
18 organizations.
19 (a) The Department may, subject to appropriation,
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1 provide contractual funding from the Tourism Promotion Fund
2 for the administrative costs of not-for-profit regional
3 tourism development organizations that assist the Department
4 in developing tourism throughout a multi-county geographical
5 area designated by the Department. Regional tourism
6 development organizations receiving funds under this Section
7 may be required by the Department to submit to audits of
8 contracts awarded by the Department to determine whether the
9 regional tourism development organization has performed all
10 contractual obligations under those contracts.
11 Every employee of a regional tourism development
12 organization receiving funds under this Section shall
13 disclose to the organization's governing board and to the
14 Department any economic interest that employee may have in
15 any entity with which the regional tourism development
16 organization has contracted or to which the regional tourism
17 development organization has granted funds.
18 (b) The Department, from moneys transferred from the
19 General Revenue Fund to the Tourism Promotion Fund and
20 appropriated from the Tourism Promotion Fund, shall first
21 provide funding of $5,000,000 annually to a governmental
22 entity with at least 2,000,000 square feet of exhibition
23 space that has as part of its duties the promotion of
24 cultural, scientific and trade exhibits and events within a
25 county with a population of more than 3,000,000, to be used
26 for any of the governmental entity's general corporate
27 purposes.
28 (Source: P.A. 90-26, eff. 7-1-97; 90-655, eff. 7-30-98;
29 91-239, eff. 1-1-00.)
30 Section 7. The Legislative Materials Act is amended by
31 changing Section 1 as follows:
32 (25 ILCS 105/1) (from Ch. 63, par. 801)
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1 Sec. 1. Fees.
2 (a) The Clerk of the House of Representatives may
3 establish a schedule of reasonable fees to be charged for
4 providing copies of daily and bound journals, committee
5 documents, committee tape recordings, transcripts of
6 committee proceedings, and committee notices, for providing
7 copies of bills on a continuing or individual basis, and for
8 providing tape recordings and transcripts of floor debates
9 and other proceedings of the House.
10 (b) The Secretary of the Senate may establish a schedule
11 of reasonable fees to be charged for providing copies of
12 daily and bound journals, committee notices, for providing
13 copies of bills on a continuing or individual basis, and for
14 providing tape recordings and transcripts of floor debates
15 and other proceedings of the Senate.
16 (c) The Clerk of the House of Representatives and the
17 Secretary of the Senate may establish a schedule of
18 reasonable fees to be charged for providing live audio of
19 floor debates and other proceedings of the House of
20 Representatives and the Senate. The Clerk and the Secretary
21 shall have complete discretion over the distribution of live
22 audio under this subsection (c), including discretion over
23 the conditions under which live audio shall be distributed,
24 except that live audio shall be distributed to the General
25 Assembly and its staffs. Nothing in this subsection (c)
26 shall be construed to create an obligation on the part of the
27 Clerk or Secretary to provide live audio to any person or
28 entity other than to the General Assembly and its staffs.
29 (c-5) The Clerk of the House of Representatives, to the
30 extent authorized by the House Rules, may establish a
31 schedule of reasonable fees to be charged to members for the
32 preparation, filing, and reproduction of non-substantive
33 resolutions.
34 (c-10) Through December 31, 2002, the Clerk of the House
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1 of Representatives may sell to a member of the House of
2 Representatives one or more of the chairs that comprise
3 member seating in the House chamber. The Clerk must charge
4 the original cost of the chairs.
5 (c-15) Through December 31, 2002, the Secretary of the
6 Senate may sell to a member of the Senate one or more of the
7 chairs that comprise member seating in the Senate chamber.
8 The Secretary must charge the original cost of the chairs.
9 (d) Receipts from all fees and charges established under
10 this Section subsections (a), (b), (c), and (c-5) shall be
11 deposited by the Clerk and the Secretary into the General
12 Assembly Operations Revolving Fund, a special fund in the
13 State treasury. Amounts in the Fund may be appropriated for
14 the operations of the offices of the Clerk of the House of
15 Representatives and the Secretary of the Senate, including
16 the replacement of items sold under subsections (c-10) and
17 (c-15).
18 (Source: P.A. 90-569, eff. 1-28-98.)
19 Section 10. The Space Needs Act is amended by changing
20 Section 3.06 as follows:
21 (25 ILCS 125/3.06) (from Ch. 63, par. 223.06)
22 Sec. 3.06. (a) To review and approve or disapprove all
23 contracts for the repair, rehabilitation, construction or
24 alteration of all State buildings in the Capital complex of
25 buildings in Springfield, Illinois, including all tunnels,
26 power and heating plants and surrounding grounds.
27 (b) To enter into all necessary contracts for the
28 repair, rehabilitation, construction, or alteration of any
29 portion of a State building in the Capitol complex used or
30 occupied by the legislative branch. The Commission may
31 delegate its authority under this subsection, in whole or in
32 part, to an appropriate construction agency, as defined in
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1 the Illinois Procurement Code.
2 (Source: Laws 1967, p. 4139.)
3 Section 15. The State Finance Act is amended by changing
4 Sections 6z-43, 6z-45, and 8g and adding Section 6z-51 as
5 follows:
6 (30 ILCS 105/6z-43)
7 Sec. 6z-43. Tobacco Settlement Recovery Fund.
8 (a) There is created in the State Treasury a special
9 fund to be known as the Tobacco Settlement Recovery Fund,
10 into which shall be deposited all monies paid to the State
11 pursuant to (1) the Master Settlement Agreement entered in
12 the case of People of the State of Illinois v. Philip Morris,
13 et al. (Circuit Court of Cook County, No. 96-L13146) and (2)
14 any settlement with or judgment against any tobacco product
15 manufacturer other than one participating in the Master
16 Settlement Agreement in satisfaction of any released claim as
17 defined in the Master Settlement Agreement, as well as any
18 other monies as provided by law. All earnings on Fund
19 investments shall be deposited into the Fund. Upon the
20 creation of the Fund, the State Comptroller shall order the
21 State Treasurer to transfer into the Fund any monies paid to
22 the State as described in item (1) or (2) of this Section
23 before the creation of the Fund plus any interest earned on
24 the investment of those monies. The Treasurer may invest the
25 moneys in the Fund in the same manner, in the same types of
26 investments, and subject to the same limitations provided in
27 the Illinois Pension Code for the investment of pension funds
28 other than those established under Article 3 or 4 of the
29 Code.
30 (b) As soon as may be practical after June 30, 2001,
31 upon notification from and at the direction of the Governor,
32 the State Comptroller shall direct and the State Treasurer
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1 shall transfer the unencumbered balance in the Tobacco
2 Settlement Recovery Fund as of June 30, 2001, as determined
3 by the Governor, into the Budget Stabilization Fund. The
4 Treasurer may invest the moneys in the Budget Stabilization
5 Fund in the same manner, in the same types of investments,
6 and subject to the same limitations provided in the Illinois
7 Pension Code for the investment of pension funds other than
8 those established under Article 3 or 4 of the Code.
9 (Source: P.A. 91-646, eff. 11-19-99; 91-704, eff. 7-1-00;
10 91-797, eff. 6-9-00; revised 6-28-00.)
11 (30 ILCS 105/6z-45)
12 Sec. 6z-45. The School Infrastructure Fund.
13 (a) The School Infrastructure Fund is created as a
14 special fund in the State Treasury.
15 In addition to any other deposits authorized by law,
16 beginning January 1, 2000, on the first day of each month, or
17 as soon thereafter as may be practical, the State Treasurer
18 and State Comptroller shall transfer the sum of $5,000,000
19 from the General Revenue Fund to the School Infrastructure
20 Fund; provided, however, that no such transfers shall be made
21 from July 1, 2001 through June 30, 2002.
22 (b) Subject to the transfer provisions set forth below,
23 money in the School Infrastructure Fund shall, if and when
24 the State of Illinois incurs any bonded indebtedness for the
25 construction of school improvements under the School
26 Construction Law, be set aside and used for the purpose of
27 paying and discharging annually the principal and interest on
28 that bonded indebtedness then due and payable, and for no
29 other purpose.
30 In addition to other transfers to the General Obligation
31 Bond Retirement and Interest Fund made pursuant to Section 15
32 of the General Obligation Bond Act, upon each delivery of
33 bonds issued for construction of school improvements under
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1 the School Construction Law, the State Comptroller shall
2 compute and certify to the State Treasurer the total amount
3 of principal of, interest on, and premium, if any, on such
4 bonds during the then current and each succeeding fiscal
5 year.
6 On or before the last day of each month, the State
7 Treasurer and State Comptroller shall transfer from the
8 School Infrastructure Fund to the General Obligation Bond
9 Retirement and Interest Fund an amount sufficient to pay the
10 aggregate of the principal of, interest on, and premium, if
11 any, on the bonds payable on their next payment date, divided
12 by the number of monthly transfers occurring between the last
13 previous payment date (or the delivery date if no payment
14 date has yet occurred) and the next succeeding payment date.
15 (c) The surplus, if any, in the School Infrastructure
16 Fund after the payment of principal and interest on that
17 bonded indebtedness then annually due shall, subject to
18 appropriation, be used as follows:
19 First - to make 3 payments to the School Technology
20 Revolving Loan Fund as follows:
21 Transfer of $30,000,000 in fiscal year 1999;
22 Transfer of $20,000,000 in fiscal year 2000; and
23 Transfer of $10,000,000 in fiscal year 2001.
24 Second - to pay the expenses of the State Board of
25 Education and the Capital Development Board in administering
26 programs under the School Construction Law, the total
27 expenses not to exceed $1,200,000 in any fiscal year.
28 Third - to pay any amounts due for grants for school
29 construction projects and debt service under the School
30 Construction Law.
31 Fourth - to pay any amounts due for grants for school
32 maintenance projects under the School Construction Law.
33 (Source: P.A. 90-548, eff. 1-1-98; 90-587, eff. 7-1-98;
34 91-38, eff. 6-15-99; 91-711, eff. 7-1-00.)
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1 (30 ILCS 105/6z-51 new)
2 Sec. 6z-51. Budget Stabilization Fund.
3 (a) The Budget Stabilization Fund, a special fund in the
4 State Treasury, shall consist of moneys appropriated or
5 transferred to that Fund, as provided in Section 6z-43 and as
6 otherwise provided by law.
7 (b) The State Comptroller may direct the State Treasurer
8 to transfer moneys from the Budget Stabilization Fund to the
9 General Revenue Fund in order to meet deficits resulting from
10 timing variations between disbursements and the receipt of
11 funds within a fiscal year. Any moneys so borrowed shall be
12 repaid by June 30 of the fiscal year in which they were
13 borrowed.
14 (30 ILCS 105/8g)
15 Sec. 8g. Transfers from General Revenue Fund.
16 (a) In addition to any other transfers that may be
17 provided for by law, as soon as may be practical after the
18 effective date of this amendatory Act of the 91st General
19 Assembly, the State Comptroller shall direct and the State
20 Treasurer shall transfer the sum of $10,000,000 from the
21 General Revenue Fund to the Motor Vehicle License Plate Fund
22 created by Senate Bill 1028 of the 91st General Assembly.
23 (b) In addition to any other transfers that may be
24 provided for by law, as soon as may be practical after the
25 effective date of this amendatory Act of the 91st General
26 Assembly, the State Comptroller shall direct and the State
27 Treasurer shall transfer the sum of $25,000,000 from the
28 General Revenue Fund to the Fund for Illinois' Future created
29 by Senate Bill 1066 of the 91st General Assembly.
30 (c) In addition to any other transfers that may be
31 provided for by law, on August 30 of each fiscal year's
32 license period, the Illinois Liquor Control Commission shall
33 direct and the State Comptroller and State Treasurer shall
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1 transfer from the General Revenue Fund to the Youth
2 Alcoholism and Substance Abuse Prevention Fund an amount
3 equal to the number of retail liquor licenses issued for that
4 fiscal year multiplied by $50.
5 (d) The payments to programs required under subsection
6 (d) of Section 28.1 of the Horse Racing Act of 1975 shall be
7 made, pursuant to appropriation, from the special funds
8 referred to in the statutes cited in that subsection, rather
9 than directly from the General Revenue Fund.
10 Beginning January 1, 2000, on the first day of each
11 month, or as soon as may be practical thereafter, the State
12 Comptroller shall direct and the State Treasurer shall
13 transfer from the General Revenue Fund to each of the special
14 funds from which payments are to be made under Section
15 28.1(d) of the Horse Racing Act of 1975 an amount equal to
16 1/12 of the annual amount required for those payments from
17 that special fund, which annual amount shall not exceed the
18 annual amount for those payments from that special fund for
19 the calendar year 1998. The special funds to which transfers
20 shall be made under this subsection (d) include, but are not
21 necessarily limited to, the Agricultural Premium Fund; the
22 Metropolitan Exposition Auditorium and Office Building Fund;
23 the Fair and Exposition Fund; the Standardbred Breeders Fund;
24 the Thoroughbred Breeders Fund; and the Illinois Veterans'
25 Rehabilitation Fund.
26 (e) In addition to any other transfers that may be
27 provided for by law, as soon as may be practical after the
28 effective date of this amendatory Act of the 91st General
29 Assembly, but in no event later than June 30, 2000, the State
30 Comptroller shall direct and the State Treasurer shall
31 transfer the sum of $15,000,000 from the General Revenue Fund
32 to the Fund for Illinois' Future.
33 (f) In addition to any other transfers that may be
34 provided for by law, as soon as may be practical after the
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1 effective date of this amendatory Act of the 91st General
2 Assembly, but in no event later than June 30, 2000, the State
3 Comptroller shall direct and the State Treasurer shall
4 transfer the sum of $70,000,000 from the General Revenue Fund
5 to the Long-Term Care Provider Fund.
6 (f-1) In fiscal year 2002, in addition to any other
7 transfers that may be provided for by law, at the direction
8 of and upon notification from the Governor, the State
9 Comptroller shall direct and the State Treasurer shall
10 transfer amounts not exceeding a total of $160,000,000 from
11 the General Revenue Fund to the Long-Term Care Provider Fund.
12 (g) In addition to any other transfers that may be
13 provided for by law, on July 1, 2001, or as soon thereafter
14 as may be practical, the State Comptroller shall direct and
15 the State Treasurer shall transfer the sum of $1,200,000 from
16 the General Revenue Fund to the Violence Prevention Fund.
17 (h) In each of fiscal years 2002 through 2007, but not
18 thereafter, in addition to any other transfers that may be
19 provided for by law, the State Comptroller shall direct and
20 the State Treasurer shall transfer $5,000,000 from the
21 General Revenue Fund to the Tourism Promotion Fund.
22 (i) On or after July 1, 2001 and until May 1, 2002, in
23 addition to any other transfers that may be provided for by
24 law, at the direction of and upon notification from the
25 Governor, the State Comptroller shall direct and the State
26 Treasurer shall transfer amounts not exceeding a total of
27 $80,000,000 from the General Revenue Fund to the Tobacco
28 Settlement Recovery Fund. Any amounts so transferred shall
29 be re-transferred by the State Comptroller and the State
30 Treasurer from the Tobacco Settlement Recovery Fund to the
31 General Revenue Fund at the direction of and upon
32 notification from the Governor, but in any event on or before
33 June 30, 2002.
34 (j) On or after July 1, 2001 and no later than June 30,
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1 2002, in addition to any other transfers that may be provided
2 for by law, at the direction of and upon notification from
3 the Governor, the State Comptroller shall direct and the
4 State Treasurer shall transfer amounts not to exceed the
5 following sums into the Statistical Services Revolving Fund:
6 From the General Revenue Fund............... $8,450,000
7 From the Public Utility Fund................ 1,700,000
8 From the Transportation Regulatory Fund..... 2,650,000
9 From the Title III Social Security and
10 Employment Fund........................... 3,700,000
11 From the Professions Indirect Cost Fund..... 4,050,000
12 From the Underground Storage Tank Fund...... 550,000
13 From the Agricultural Premium Fund.......... 750,000
14 From the State Pensions Fund................ 200,000
15 From the Road Fund.......................... 2,000,000
16 From the Health Facilities
17 Planning Fund............................. 1,000,000
18 From the Savings and Residential Finance
19 Regulatory Fund........................... 130,800
20 From the Appraisal Administration Fund...... 28,600
21 From the Pawnbroker Regulation Fund......... 3,600
22 From the Auction Regulation
23 Administration Fund....................... 35,800
24 From the Bank and Trust Company Fund........ 634,800
25 From the Real Estate License
26 Administration Fund....................... 313,600
27 (Source: P.A. 91-25, eff. 6-9-99; 91-704, eff. 5-17-00.)
28 Section 20. The Illinois Procurement Code is amended by
29 adding Section 30-43 as follows:
30 (30 ILCS 500/30-43 new)
31 Sec. 30-43. Capitol complex construction.
32 (a) Any construction agency seeking to award or let a
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1 contract for construction or construction-related services
2 relating to a State building within the Capitol complex (as
3 defined in the Space Needs Act) that is used or occupied by
4 the legislative branch, other than for emergency procurement,
5 must give written notice of that intent to the Space Needs
6 Commission at least 30 days before beginning the competitive
7 selection process.
8 (b) Before making a small purchase or a sole source or
9 emergency procurement of construction or construction-related
10 services relating to a State building within the Capitol
11 complex (as defined in the Space Needs Act) that is used or
12 occupied by the legislative branch, a construction agency
13 must submit to the Procurement Policy Board in writing its
14 reasonings for determination of the procurement as a small
15 purchase or a sole source or emergency procurement. Within
16 14 business days after receiving a written submission under
17 this subsection, the Procurement Policy Board must review and
18 approve or disapprove the procurement.
19 (c) This Section does not require any delay in the
20 making of emergency repairs that require immediate action, to
21 the extent necessary to undertake that immediate action.
22 Section 25. The State Property Control Act is amended by
23 adding Section 15 as follows:
24 (30 ILCS 605/15 new)
25 Sec. 15. Items sold to General Assembly members. This
26 Act does not apply to items sold to General Assembly members
27 under subsections (c-10) and (c-15) of Section 1 of the
28 Legislative Materials Act.
29 Section 30. The Illinois Income Tax Act is amended by
30 changing Section 901 as follows:
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1 (35 ILCS 5/901) (from Ch. 120, par. 9-901)
2 Sec. 901. Collection Authority.
3 (a) In general.
4 The Department shall collect the taxes imposed by this
5 Act. The Department shall collect certified past due child
6 support amounts under Section 2505-650 of the Department of
7 Revenue Law (20 ILCS 2505/2505-650). Except as provided in
8 subsections (c) and (e) of this Section, money collected
9 pursuant to subsections (a) and (b) of Section 201 of this
10 Act shall be paid into the General Revenue Fund in the State
11 treasury; money collected pursuant to subsections (c) and (d)
12 of Section 201 of this Act shall be paid into the Personal
13 Property Tax Replacement Fund, a special fund in the State
14 Treasury; and money collected under Section 2505-650 of the
15 Department of Revenue Law (20 ILCS 2505/2505-650) shall be
16 paid into the Child Support Enforcement Trust Fund, a special
17 fund outside the State Treasury, or to the State Disbursement
18 Unit established under Section 10-26 of the Illinois Public
19 Aid Code, as directed by the Department of Public Aid.
20 (b) Local Governmental Distributive Fund.
21 Beginning August 1, 1969, and continuing through June 30,
22 1994, the Treasurer shall transfer each month from the
23 General Revenue Fund to a special fund in the State treasury,
24 to be known as the "Local Government Distributive Fund", an
25 amount equal to 1/12 of the net revenue realized from the tax
26 imposed by subsections (a) and (b) of Section 201 of this Act
27 during the preceding month. Beginning July 1, 1994, and
28 continuing through June 30, 1995, the Treasurer shall
29 transfer each month from the General Revenue Fund to the
30 Local Government Distributive Fund an amount equal to 1/11 of
31 the net revenue realized from the tax imposed by subsections
32 (a) and (b) of Section 201 of this Act during the preceding
33 month. Beginning July 1, 1995, the Treasurer shall transfer
34 each month from the General Revenue Fund to the Local
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1 Government Distributive Fund an amount equal to 1/10 of the
2 net revenue realized from the tax imposed by subsections (a)
3 and (b) of Section 201 of the Illinois Income Tax Act during
4 the preceding month. Net revenue realized for a month shall
5 be defined as the revenue from the tax imposed by subsections
6 (a) and (b) of Section 201 of this Act which is deposited in
7 the General Revenue Fund, the Educational Assistance Fund and
8 the Income Tax Surcharge Local Government Distributive Fund
9 during the month minus the amount paid out of the General
10 Revenue Fund in State warrants during that same month as
11 refunds to taxpayers for overpayment of liability under the
12 tax imposed by subsections (a) and (b) of Section 201 of this
13 Act.
14 (c) Deposits Into Income Tax Refund Fund.
15 (1) Beginning on January 1, 1989 and thereafter,
16 the Department shall deposit a percentage of the amounts
17 collected pursuant to subsections (a) and (b)(1), (2),
18 and (3), of Section 201 of this Act into a fund in the
19 State treasury known as the Income Tax Refund Fund. The
20 Department shall deposit 6% of such amounts during the
21 period beginning January 1, 1989 and ending on June 30,
22 1989. Beginning with State fiscal year 1990 and for each
23 fiscal year thereafter, the percentage deposited into the
24 Income Tax Refund Fund during a fiscal year shall be the
25 Annual Percentage. For fiscal years 1999 through 2001,
26 the Annual Percentage shall be 7.1%. For all other
27 fiscal years, the Annual Percentage shall be calculated
28 as a fraction, the numerator of which shall be the amount
29 of refunds approved for payment by the Department during
30 the preceding fiscal year as a result of overpayment of
31 tax liability under subsections (a) and (b)(1), (2), and
32 (3) of Section 201 of this Act plus the amount of such
33 refunds remaining approved but unpaid at the end of the
34 preceding fiscal year, minus the amounts transferred into
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1 the Income Tax Refund Fund from the Tobacco Settlement
2 Recovery Fund, and the denominator of which shall be the
3 amounts which will be collected pursuant to subsections
4 (a) and (b)(1), (2), and (3) of Section 201 of this Act
5 during the preceding fiscal year; except that in State
6 fiscal year 2002, the Annual Percentage shall in no event
7 exceed 7.6%. The Director of Revenue shall certify the
8 Annual Percentage to the Comptroller on the last business
9 day of the fiscal year immediately preceding the fiscal
10 year for which it is to be effective.
11 (2) Beginning on January 1, 1989 and thereafter,
12 the Department shall deposit a percentage of the amounts
13 collected pursuant to subsections (a) and (b)(6), (7),
14 and (8), (c) and (d) of Section 201 of this Act into a
15 fund in the State treasury known as the Income Tax Refund
16 Fund. The Department shall deposit 18% of such amounts
17 during the period beginning January 1, 1989 and ending on
18 June 30, 1989. Beginning with State fiscal year 1990 and
19 for each fiscal year thereafter, the percentage deposited
20 into the Income Tax Refund Fund during a fiscal year
21 shall be the Annual Percentage. For fiscal years 1999,
22 2000, and 2001, the Annual Percentage shall be 19%. For
23 all other fiscal years, the Annual Percentage shall be
24 calculated as a fraction, the numerator of which shall be
25 the amount of refunds approved for payment by the
26 Department during the preceding fiscal year as a result
27 of overpayment of tax liability under subsections (a) and
28 (b)(6), (7), and (8), (c) and (d) of Section 201 of this
29 Act plus the amount of such refunds remaining approved
30 but unpaid at the end of the preceding fiscal year, and
31 the denominator of which shall be the amounts which will
32 be collected pursuant to subsections (a) and (b)(6), (7),
33 and (8), (c) and (d) of Section 201 of this Act during
34 the preceding fiscal year; except that in State fiscal
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1 year 2002, the Annual Percentage shall in no event exceed
2 23%. The Director of Revenue shall certify the Annual
3 Percentage to the Comptroller on the last business day of
4 the fiscal year immediately preceding the fiscal year for
5 which it is to be effective.
6 (3) The Comptroller shall order transferred and the
7 Treasurer shall transfer from the Tobacco Settlement
8 Recovery Fund to the Income Tax Refund Fund (i)
9 $35,000,000 in January, 2001, (ii) $35,000,000 in
10 January, 2002, and (iii) $35,000,000 in January, 2003.
11 (d) Expenditures from Income Tax Refund Fund.
12 (1) Beginning January 1, 1989, money in the Income
13 Tax Refund Fund shall be expended exclusively for the
14 purpose of paying refunds resulting from overpayment of
15 tax liability under Section 201 of this Act, for paying
16 rebates under Section 208.1 in the event that the amounts
17 in the Homeowners' Tax Relief Fund are insufficient for
18 that purpose, and for making transfers pursuant to this
19 subsection (d).
20 (2) The Director shall order payment of refunds
21 resulting from overpayment of tax liability under Section
22 201 of this Act from the Income Tax Refund Fund only to
23 the extent that amounts collected pursuant to Section 201
24 of this Act and transfers pursuant to this subsection (d)
25 and item (3) of subsection (c) have been deposited and
26 retained in the Fund.
27 (3) As soon as possible after the end of each
28 fiscal year, the Director shall order transferred and the
29 State Treasurer and State Comptroller shall transfer from
30 the Income Tax Refund Fund to the Personal Property Tax
31 Replacement Fund an amount, certified by the Director to
32 the Comptroller, equal to the excess of the amount
33 collected pursuant to subsections (c) and (d) of Section
34 201 of this Act deposited into the Income Tax Refund Fund
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1 during the fiscal year over the amount of refunds
2 resulting from overpayment of tax liability under
3 subsections (c) and (d) of Section 201 of this Act paid
4 from the Income Tax Refund Fund during the fiscal year.
5 (4) As soon as possible after the end of each
6 fiscal year, the Director shall order transferred and the
7 State Treasurer and State Comptroller shall transfer from
8 the Personal Property Tax Replacement Fund to the Income
9 Tax Refund Fund an amount, certified by the Director to
10 the Comptroller, equal to the excess of the amount of
11 refunds resulting from overpayment of tax liability under
12 subsections (c) and (d) of Section 201 of this Act paid
13 from the Income Tax Refund Fund during the fiscal year
14 over the amount collected pursuant to subsections (c) and
15 (d) of Section 201 of this Act deposited into the Income
16 Tax Refund Fund during the fiscal year.
17 (4.5) As soon as possible after the end of fiscal
18 year 1999 and of each fiscal year thereafter, the
19 Director shall order transferred and the State Treasurer
20 and State Comptroller shall transfer from the Income Tax
21 Refund Fund to the General Revenue Fund any surplus
22 remaining in the Income Tax Refund Fund as of the end of
23 such fiscal year; excluding for fiscal years 2000, 2001,
24 and 2002 amounts attributable to transfers under item (3)
25 of subsection (c) less refunds resulting from the earned
26 income tax credit.
27 (5) This Act shall constitute an irrevocable and
28 continuing appropriation from the Income Tax Refund Fund
29 for the purpose of paying refunds upon the order of the
30 Director in accordance with the provisions of this
31 Section.
32 (e) Deposits into the Education Assistance Fund and the
33 Income Tax Surcharge Local Government Distributive Fund.
34 On July 1, 1991, and thereafter, of the amounts collected
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1 pursuant to subsections (a) and (b) of Section 201 of this
2 Act, minus deposits into the Income Tax Refund Fund, the
3 Department shall deposit 7.3% into the Education Assistance
4 Fund in the State Treasury. Beginning July 1, 1991, and
5 continuing through January 31, 1993, of the amounts collected
6 pursuant to subsections (a) and (b) of Section 201 of the
7 Illinois Income Tax Act, minus deposits into the Income Tax
8 Refund Fund, the Department shall deposit 3.0% into the
9 Income Tax Surcharge Local Government Distributive Fund in
10 the State Treasury. Beginning February 1, 1993 and
11 continuing through June 30, 1993, of the amounts collected
12 pursuant to subsections (a) and (b) of Section 201 of the
13 Illinois Income Tax Act, minus deposits into the Income Tax
14 Refund Fund, the Department shall deposit 4.4% into the
15 Income Tax Surcharge Local Government Distributive Fund in
16 the State Treasury. Beginning July 1, 1993, and continuing
17 through June 30, 1994, of the amounts collected under
18 subsections (a) and (b) of Section 201 of this Act, minus
19 deposits into the Income Tax Refund Fund, the Department
20 shall deposit 1.475% into the Income Tax Surcharge Local
21 Government Distributive Fund in the State Treasury.
22 (Source: P.A. 90-613, eff. 7-9-98; 90-655, eff. 7-30-98;
23 91-212, eff. 7-20-99; 91-239, eff. 1-1-00; 91-700, eff.
24 5-11-00; 91-704, eff. 7-1-00; 91-712, eff. 7-1-00; revised
25 6-28-00.)
26 Section 35. The Public Utilities Act is amended by
27 changing Section 2-202 as follows:
28 (220 ILCS 5/2-202) (from Ch. 111 2/3, par. 2-202)
29 Sec. 2-202. Policy; Public Utility Fund; tax.
30 (a) It is declared to be the public policy of this State
31 that in order to maintain and foster the effective regulation
32 of public utilities under this Act in the interests of the
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1 People of the State of Illinois and the public utilities as
2 well, the public utilities subject to regulation under this
3 Act and which enjoy the privilege of operating as public
4 utilities in this State, shall bear the expense of
5 administering this Act by means of a tax on such privilege
6 measured by the annual gross revenue of such public utilities
7 in the manner provided in this Section. For purposes of this
8 Section, "expense of administering this Act" includes any
9 costs incident to studies, whether made by the Commission or
10 under contract entered into by the Commission, concerning
11 environmental pollution problems caused or contributed to by
12 public utilities and the means for eliminating or abating
13 those problems. Such proceeds shall be deposited in the
14 Public Utility Fund in the State treasury.
15 (b) All of the ordinary and contingent expenses of the
16 Commission incident to the administration of this Act shall
17 be paid out of the Public Utility Fund except the
18 compensation of the members of the Commission which shall be
19 paid from the General Revenue Fund. Notwithstanding other
20 provisions of this Act to the contrary, the ordinary and
21 contingent expenses of the Commission incident to the
22 administration of the Illinois Commercial Transportation Law
23 may be paid from appropriations from the Public Utility Fund
24 through the end of fiscal year 1986.
25 (c) A tax is imposed upon each public utility subject to
26 the provisions of this Act equal to .08% of its gross revenue
27 for each calendar year commencing with the calendar year
28 beginning January 1, 1982, except that the Commission may, by
29 rule, establish a different rate no greater than 0.1%. For
30 purposes of this Section, "gross revenue" shall not include
31 revenue from the production, transmission, distribution,
32 sale, delivery, or furnishing of electricity. "Gross revenue"
33 shall not include amounts paid by telecommunications
34 retailers under the Telecommunications Municipal
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1 Infrastructure Maintenance Fee Act.
2 (d) Annual gross revenue returns shall be filed in
3 accordance with paragraph (1) or (2) of this subsection (d).
4 (1) Except as provided in paragraph (2) of this
5 subsection (d), on or before January 10 of each year each
6 public utility subject to the provisions of this Act
7 shall file with the Commission an estimated annual gross
8 revenue return containing an estimate of the amount of
9 its gross revenue for the calendar year commencing
10 January 1 of said year and a statement of the amount of
11 tax due for said calendar year on the basis of that
12 estimate. Public utilities may also file revised returns
13 containing updated estimates and updated amounts of tax
14 due during the calendar year. These revised returns, if
15 filed, shall form the basis for quarterly payments due
16 during the remainder of the calendar year. In addition,
17 on or before February 15 of each year, each public
18 utility shall file an amended return showing the actual
19 amount of gross revenues shown by the company's books and
20 records as of December 31 of the previous year. Forms and
21 instructions for such estimated, revised, and amended
22 returns shall be devised and supplied by the Commission.
23 (2) Beginning January 1, 1993, the requirements of
24 paragraph (1) of this subsection (d) shall not apply to
25 any public utility in any calendar year for which the
26 total tax the public utility owes under this Section is
27 less than $1,000. For such public utilities with respect
28 to such years, the public utility shall file with the
29 Commission, on or before January 31 of the following
30 year, an annual gross revenue return for the year and a
31 statement of the amount of tax due for that year on the
32 basis of such a return. Forms and instructions for such
33 returns and corrected returns shall be devised and
34 supplied by the Commission.
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1 (e) All returns submitted to the Commission by a public
2 utility as provided in this subsection (e) or subsection (d)
3 of this Section shall contain or be verified by a written
4 declaration by an appropriate officer of the public utility
5 that the return is made under the penalties of perjury. The
6 Commission may audit each such return submitted and may,
7 under the provisions of Section 5-101 of this Act, take such
8 measures as are necessary to ascertain the correctness of the
9 returns submitted. The Commission has the power to direct the
10 filing of a corrected return by any utility which has filed
11 an incorrect return and to direct the filing of a return by
12 any utility which has failed to submit a return. A
13 taxpayer's signing a fraudulent return under this Section is
14 perjury, as defined in Section 32-2 of the Criminal Code of
15 1961.
16 (f) (1) For all public utilities subject to paragraph
17 (1) of subsection (d), at least one quarter of the annual
18 amount of tax due under subsection (c) shall be paid to the
19 Commission on or before the tenth day of January, April,
20 July, and October of the calendar year subject to tax. In
21 the event that an adjustment in the amount of tax due should
22 be necessary as a result of the filing of an amended or
23 corrected return under subsection (d) or subsection (e) of
24 this Section, the amount of any deficiency shall be paid by
25 the public utility together with the amended or corrected
26 return and the amount of any excess shall, after the filing
27 of a claim for credit by the public utility, be returned to
28 the public utility in the form of a credit memorandum in the
29 amount of such excess or be refunded to the public utility in
30 accordance with the provisions of subsection (k) of this
31 Section. However, if such deficiency or excess is less than
32 $1, then the public utility need not pay the deficiency and
33 may not claim a credit.
34 (2) Any public utility subject to paragraph (2) of
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1 subsection (d) shall pay the amount of tax due under
2 subsection (c) on or before January 31 next following the end
3 of the calendar year subject to tax. In the event that an
4 adjustment in the amount of tax due should be necessary as a
5 result of the filing of a corrected return under subsection
6 (e), the amount of any deficiency shall be paid by the public
7 utility at the time the corrected return is filed. Any excess
8 tax payment by the public utility shall be returned to it
9 after the filing of a claim for credit, in the form of a
10 credit memorandum in the amount of the excess. However, if
11 such deficiency or excess is less than $1, the public utility
12 need not pay the deficiency and may not claim a credit.
13 (g) Each installment or required payment of the tax
14 imposed by subsection (c) becomes delinquent at midnight of
15 the date that it is due. Failure to make a payment as
16 required by this Section shall result in the imposition of a
17 late payment penalty, an underestimation penalty, or both, as
18 provided by this subsection. The late payment penalty shall
19 be the greater of:
20 (1) $25 for each month or portion of a month that
21 the installment or required payment is unpaid or
22 (2) an amount equal to the difference between what
23 should have been paid on the due date, based upon the
24 most recently filed estimate, and what was actually paid,
25 times 1%, for each month or portion of a month that the
26 installment or required payment goes unpaid. This
27 penalty may be assessed as soon as the installment or
28 required payment becomes delinquent.
29 The underestimation penalty shall apply to those public
30 utilities subject to paragraph (1) of subsection (d) and
31 shall be calculated after the filing of the amended return.
32 It shall be imposed if the amount actually paid on any of the
33 dates specified in subsection (f) is not equal to at least
34 one-fourth of the amount actually due for the year, and shall
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1 equal the greater of:
2 (1) $25 for each month or portion of a month that
3 the amount due is unpaid or
4 (2) an amount equal to the difference between what
5 should have been paid, based on the amended return, and
6 what was actually paid as of the date specified in
7 subsection (f), times a percentage equal to 1/12 of the
8 sum of 10% and the percentage most recently established
9 by the Commission for interest to be paid on customer
10 deposits under 83 Ill. Adm. Code 280.70(e)(1), for each
11 month or portion of a month that the amount due goes
12 unpaid, except that no underestimation penalty shall be
13 assessed if the amount actually paid on each of the dates
14 specified in subsection (f) was based on an estimate of
15 gross revenues at least equal to the actual gross
16 revenues for the previous year. The Commission may
17 enforce the collection of any delinquent installment or
18 payment, or portion thereof by legal action or in any
19 other manner by which the collection of debts due the
20 State of Illinois may be enforced under the laws of this
21 State. The executive director or his designee may excuse
22 the payment of an assessed penalty if he determines that
23 enforced collection of the penalty would be unjust.
24 (h) All sums collected by the Commission under the
25 provisions of this Section shall be paid promptly after the
26 receipt of the same, accompanied by a detailed statement
27 thereof, into the Public Utility Fund in the State treasury.
28 (i) During the month of October of each odd-numbered
29 year the Commission shall:
30 (1) determine the amount of all moneys deposited in
31 the Public Utility Fund during the preceding fiscal
32 biennium plus the balance, if any, in that fund at the
33 beginning of that biennium;
34 (2) determine the sum total of the following items:
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1 (A) all moneys expended or obligated against
2 appropriations made from the Public Utility Fund during
3 the preceding fiscal biennium, plus (B) the sum of the
4 credit memoranda then outstanding against the Public
5 Utility Fund, if any; and
6 (3) determine the amount, if any, by which the sum
7 determined as provided in item (1) exceeds the amount
8 determined as provided in item (2).
9 If the amount determined as provided in item (3) of this
10 subsection exceeds $5,000,000 $2,500,000, the Commission
11 shall then compute the proportionate amount, if any, which
12 (x) the tax paid hereunder by each utility during the
13 preceding biennium, and (y) the amount paid into the Public
14 Utility Fund during the preceding biennium by the Department
15 of Revenue pursuant to Sections 2-9 and 2-11 of the
16 Electricity Excise Tax Law, bears to the difference between
17 the amount determined as provided in item (3) of this
18 subsection (i) and $5,000,000 $2,500,000. The Commission
19 shall cause the proportionate amount determined with respect
20 to payments made under the Electricity Excise Tax Law to be
21 transferred into the General Revenue Fund in the State
22 Treasury, and notify each public utility that it may file
23 during the 3 month period after the date of notification a
24 claim for credit for the proportionate amount determined with
25 respect to payments made hereunder by the public utility. If
26 the proportionate amount is less than $10, no notification
27 will be sent by the Commission, and no right to a claim
28 exists as to that amount. Upon the filing of a claim for
29 credit within the period provided, the Commission shall issue
30 a credit memorandum in such amount to such public utility.
31 Any claim for credit filed after the period provided for in
32 this Section is void.
33 (j) Credit memoranda issued pursuant to subsection (f)
34 and credit memoranda issued after notification and filing
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1 pursuant to subsection (i) may be applied for the 2 year
2 period from the date of issuance, against the payment of any
3 amount due during that period under the tax imposed by
4 subsection (c), or, subject to reasonable rule of the
5 Commission including requirement of notification, may be
6 assigned to any other public utility subject to regulation
7 under this Act. Any application of credit memoranda after the
8 period provided for in this Section is void.
9 (k) The chairman or executive director may make refund
10 of fees, taxes or other charges whenever he shall determine
11 that the person or public utility will not be liable for
12 payment of such fees, taxes or charges during the next 24
13 months and he determines that the issuance of a credit
14 memorandum would be unjust.
15 (Source: P.A. 90-561, eff. 8-1-98; 90-562, 12-16-97; 90-655,
16 eff. 7-30-98.)
17 Section 99. Effective date. This Act takes effect upon
18 becoming law.".