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Public Act 100-0023 |
SB0042 Enrolled | LRB100 04925 MLM 14935 b |
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AN ACT concerning finance.
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Be it enacted by the People of the State of Illinois, |
represented in the General Assembly:
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ARTICLE 1. GENERAL PROVISIONS |
Section 1-1. Short title. This Act may be cited as the |
FY2018 Budget Implementation Act. |
Section 1-5. Purpose. It is the purpose of this Act to make |
changes in State programs that are necessary to implement the |
State budget. |
Section 1-10. Designation of reserves. |
(a) For the purposes of implementing the budget |
recommendations for fiscal year 2018 and balancing the State's |
budget in State fiscal year 2018 only, the Governor may |
designate, by written notice to the Comptroller, a reserve of |
not more than 5% from the amounts appropriated from funds held |
by the Treasurer for State fiscal year 2018 to any State |
agency. However, the Governor may not designate amounts to be |
set aside as a reserve from amounts that (i) have been |
appropriated for payment of debt service, (ii) have been |
appropriated under a statutory continuing appropriation, (iii) |
are State general funds, (iv) are in the Supplemental |
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Low-Income Energy Assistance Fund, or (v) are funds received |
from federal sources.
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(b) If the Governor designates amounts to be set aside as a |
reserve, the Governor shall give notice of the designation to |
the Auditor General, the State Treasurer, the State |
Comptroller, the Senate, and the House of Representatives. |
(c) As used in this Section: |
"State agency" means all boards, commissions, agencies, |
institutions, authorities, colleges, universities, and bodies |
politic and corporate of the State, but not any other |
constitutional officers, the legislative or judicial branch, |
the office of the Executive Inspector General, or the Executive |
Ethics Commission. |
"State general funds" has the meaning provided in Section |
50-40 of the State Budget Law.
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ARTICLE 5. AMENDATORY PROVISIONS |
Section 5-2. The Illinois Administrative Procedure Act is |
amended by changing Section 5-45 as follows: |
(5 ILCS 100/5-45) (from Ch. 127, par. 1005-45) |
Sec. 5-45. Emergency rulemaking. |
(a) "Emergency" means the existence of any situation that |
any agency
finds reasonably constitutes a threat to the public |
interest, safety, or
welfare. |
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(b) If any agency finds that an
emergency exists that |
requires adoption of a rule upon fewer days than
is required by |
Section 5-40 and states in writing its reasons for that
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finding, the agency may adopt an emergency rule without prior |
notice or
hearing upon filing a notice of emergency rulemaking |
with the Secretary of
State under Section 5-70. The notice |
shall include the text of the
emergency rule and shall be |
published in the Illinois Register. Consent
orders or other |
court orders adopting settlements negotiated by an agency
may |
be adopted under this Section. Subject to applicable |
constitutional or
statutory provisions, an emergency rule |
becomes effective immediately upon
filing under Section 5-65 or |
at a stated date less than 10 days
thereafter. The agency's |
finding and a statement of the specific reasons
for the finding |
shall be filed with the rule. The agency shall take
reasonable |
and appropriate measures to make emergency rules known to the
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persons who may be affected by them. |
(c) An emergency rule may be effective for a period of not |
longer than
150 days, but the agency's authority to adopt an |
identical rule under Section
5-40 is not precluded. No |
emergency rule may be adopted more
than once in any 24-month |
period, except that this limitation on the number
of emergency |
rules that may be adopted in a 24-month period does not apply
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to (i) emergency rules that make additions to and deletions |
from the Drug
Manual under Section 5-5.16 of the Illinois |
Public Aid Code or the
generic drug formulary under Section |
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3.14 of the Illinois Food, Drug
and Cosmetic Act, (ii) |
emergency rules adopted by the Pollution Control
Board before |
July 1, 1997 to implement portions of the Livestock Management
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Facilities Act, (iii) emergency rules adopted by the Illinois |
Department of Public Health under subsections (a) through (i) |
of Section 2 of the Department of Public Health Act when |
necessary to protect the public's health, (iv) emergency rules |
adopted pursuant to subsection (n) of this Section, (v) |
emergency rules adopted pursuant to subsection (o) of this |
Section, or (vi) emergency rules adopted pursuant to subsection |
(c-5) of this Section. Two or more emergency rules having |
substantially the same
purpose and effect shall be deemed to be |
a single rule for purposes of this
Section. |
(c-5) To facilitate the maintenance of the program of group |
health benefits provided to annuitants, survivors, and retired |
employees under the State Employees Group Insurance Act of |
1971, rules to alter the contributions to be paid by the State, |
annuitants, survivors, retired employees, or any combination |
of those entities, for that program of group health benefits, |
shall be adopted as emergency rules. The adoption of those |
rules shall be considered an emergency and necessary for the |
public interest, safety, and welfare. |
(d) In order to provide for the expeditious and timely |
implementation
of the State's fiscal year 1999 budget, |
emergency rules to implement any
provision of Public Act 90-587 |
or 90-588
or any other budget initiative for fiscal year 1999 |
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may be adopted in
accordance with this Section by the agency |
charged with administering that
provision or initiative, |
except that the 24-month limitation on the adoption
of |
emergency rules and the provisions of Sections 5-115 and 5-125 |
do not apply
to rules adopted under this subsection (d). The |
adoption of emergency rules
authorized by this subsection (d) |
shall be deemed to be necessary for the
public interest, |
safety, and welfare. |
(e) In order to provide for the expeditious and timely |
implementation
of the State's fiscal year 2000 budget, |
emergency rules to implement any
provision of Public Act 91-24
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or any other budget initiative for fiscal year 2000 may be |
adopted in
accordance with this Section by the agency charged |
with administering that
provision or initiative, except that |
the 24-month limitation on the adoption
of emergency rules and |
the provisions of Sections 5-115 and 5-125 do not apply
to |
rules adopted under this subsection (e). The adoption of |
emergency rules
authorized by this subsection (e) shall be |
deemed to be necessary for the
public interest, safety, and |
welfare. |
(f) In order to provide for the expeditious and timely |
implementation
of the State's fiscal year 2001 budget, |
emergency rules to implement any
provision of Public Act 91-712
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or any other budget initiative for fiscal year 2001 may be |
adopted in
accordance with this Section by the agency charged |
with administering that
provision or initiative, except that |
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the 24-month limitation on the adoption
of emergency rules and |
the provisions of Sections 5-115 and 5-125 do not apply
to |
rules adopted under this subsection (f). The adoption of |
emergency rules
authorized by this subsection (f) shall be |
deemed to be necessary for the
public interest, safety, and |
welfare. |
(g) In order to provide for the expeditious and timely |
implementation
of the State's fiscal year 2002 budget, |
emergency rules to implement any
provision of Public Act 92-10
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or any other budget initiative for fiscal year 2002 may be |
adopted in
accordance with this Section by the agency charged |
with administering that
provision or initiative, except that |
the 24-month limitation on the adoption
of emergency rules and |
the provisions of Sections 5-115 and 5-125 do not apply
to |
rules adopted under this subsection (g). The adoption of |
emergency rules
authorized by this subsection (g) shall be |
deemed to be necessary for the
public interest, safety, and |
welfare. |
(h) In order to provide for the expeditious and timely |
implementation
of the State's fiscal year 2003 budget, |
emergency rules to implement any
provision of Public Act 92-597
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or any other budget initiative for fiscal year 2003 may be |
adopted in
accordance with this Section by the agency charged |
with administering that
provision or initiative, except that |
the 24-month limitation on the adoption
of emergency rules and |
the provisions of Sections 5-115 and 5-125 do not apply
to |
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rules adopted under this subsection (h). The adoption of |
emergency rules
authorized by this subsection (h) shall be |
deemed to be necessary for the
public interest, safety, and |
welfare. |
(i) In order to provide for the expeditious and timely |
implementation
of the State's fiscal year 2004 budget, |
emergency rules to implement any
provision of Public Act 93-20
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or any other budget initiative for fiscal year 2004 may be |
adopted in
accordance with this Section by the agency charged |
with administering that
provision or initiative, except that |
the 24-month limitation on the adoption
of emergency rules and |
the provisions of Sections 5-115 and 5-125 do not apply
to |
rules adopted under this subsection (i). The adoption of |
emergency rules
authorized by this subsection (i) shall be |
deemed to be necessary for the
public interest, safety, and |
welfare. |
(j) In order to provide for the expeditious and timely |
implementation of the provisions of the State's fiscal year |
2005 budget as provided under the Fiscal Year 2005 Budget |
Implementation (Human Services) Act, emergency rules to |
implement any provision of the Fiscal Year 2005 Budget |
Implementation (Human Services) Act may be adopted in |
accordance with this Section by the agency charged with |
administering that provision, except that the 24-month |
limitation on the adoption of emergency rules and the |
provisions of Sections 5-115 and 5-125 do not apply to rules |
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adopted under this subsection (j). The Department of Public Aid |
may also adopt rules under this subsection (j) necessary to |
administer the Illinois Public Aid Code and the Children's |
Health Insurance Program Act. The adoption of emergency rules |
authorized by this subsection (j) shall be deemed to be |
necessary for the public interest, safety, and welfare.
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(k) In order to provide for the expeditious and timely |
implementation of the provisions of the State's fiscal year |
2006 budget, emergency rules to implement any provision of |
Public Act 94-48 or any other budget initiative for fiscal year |
2006 may be adopted in accordance with this Section by the |
agency charged with administering that provision or |
initiative, except that the 24-month limitation on the adoption |
of emergency rules and the provisions of Sections 5-115 and |
5-125 do not apply to rules adopted under this subsection (k). |
The Department of Healthcare and Family Services may also adopt |
rules under this subsection (k) necessary to administer the |
Illinois Public Aid Code, the Senior Citizens and Persons with |
Disabilities Property Tax Relief Act, the Senior Citizens and |
Disabled Persons Prescription Drug Discount Program Act (now |
the Illinois Prescription Drug Discount Program Act), and the |
Children's Health Insurance Program Act. The adoption of |
emergency rules authorized by this subsection (k) shall be |
deemed to be necessary for the public interest, safety, and |
welfare.
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(l) In order to provide for the expeditious and timely |
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implementation of the provisions of the
State's fiscal year |
2007 budget, the Department of Healthcare and Family Services |
may adopt emergency rules during fiscal year 2007, including |
rules effective July 1, 2007, in
accordance with this |
subsection to the extent necessary to administer the |
Department's responsibilities with respect to amendments to |
the State plans and Illinois waivers approved by the federal |
Centers for Medicare and Medicaid Services necessitated by the |
requirements of Title XIX and Title XXI of the federal Social |
Security Act. The adoption of emergency rules
authorized by |
this subsection (l) shall be deemed to be necessary for the |
public interest,
safety, and welfare.
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(m) In order to provide for the expeditious and timely |
implementation of the provisions of the
State's fiscal year |
2008 budget, the Department of Healthcare and Family Services |
may adopt emergency rules during fiscal year 2008, including |
rules effective July 1, 2008, in
accordance with this |
subsection to the extent necessary to administer the |
Department's responsibilities with respect to amendments to |
the State plans and Illinois waivers approved by the federal |
Centers for Medicare and Medicaid Services necessitated by the |
requirements of Title XIX and Title XXI of the federal Social |
Security Act. The adoption of emergency rules
authorized by |
this subsection (m) shall be deemed to be necessary for the |
public interest,
safety, and welfare.
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(n) In order to provide for the expeditious and timely |
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implementation of the provisions of the State's fiscal year |
2010 budget, emergency rules to implement any provision of |
Public Act 96-45 or any other budget initiative authorized by |
the 96th General Assembly for fiscal year 2010 may be adopted |
in accordance with this Section by the agency charged with |
administering that provision or initiative. The adoption of |
emergency rules authorized by this subsection (n) shall be |
deemed to be necessary for the public interest, safety, and |
welfare. The rulemaking authority granted in this subsection |
(n) shall apply only to rules promulgated during Fiscal Year |
2010. |
(o) In order to provide for the expeditious and timely |
implementation of the provisions of the State's fiscal year |
2011 budget, emergency rules to implement any provision of |
Public Act 96-958 or any other budget initiative authorized by |
the 96th General Assembly for fiscal year 2011 may be adopted |
in accordance with this Section by the agency charged with |
administering that provision or initiative. The adoption of |
emergency rules authorized by this subsection (o) is deemed to |
be necessary for the public interest, safety, and welfare. The |
rulemaking authority granted in this subsection (o) applies |
only to rules promulgated on or after July 1, 2010 (the |
effective date of Public Act 96-958) through June 30, 2011. |
(p) In order to provide for the expeditious and timely |
implementation of the provisions of Public Act 97-689, |
emergency rules to implement any provision of Public Act 97-689 |
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may be adopted in accordance with this subsection (p) by the |
agency charged with administering that provision or |
initiative. The 150-day limitation of the effective period of |
emergency rules does not apply to rules adopted under this |
subsection (p), and the effective period may continue through |
June 30, 2013. The 24-month limitation on the adoption of |
emergency rules does not apply to rules adopted under this |
subsection (p). The adoption of emergency rules authorized by |
this subsection (p) is deemed to be necessary for the public |
interest, safety, and welfare. |
(q) In order to provide for the expeditious and timely |
implementation of the provisions of Articles 7, 8, 9, 11, and |
12 of Public Act 98-104, emergency rules to implement any |
provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104 |
may be adopted in accordance with this subsection (q) by the |
agency charged with administering that provision or |
initiative. The 24-month limitation on the adoption of |
emergency rules does not apply to rules adopted under this |
subsection (q). The adoption of emergency rules authorized by |
this subsection (q) is deemed to be necessary for the public |
interest, safety, and welfare. |
(r) In order to provide for the expeditious and timely |
implementation of the provisions of Public Act 98-651, |
emergency rules to implement Public Act 98-651 may be adopted |
in accordance with this subsection (r) by the Department of |
Healthcare and Family Services. The 24-month limitation on the |
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adoption of emergency rules does not apply to rules adopted |
under this subsection (r). The adoption of emergency rules |
authorized by this subsection (r) is deemed to be necessary for |
the public interest, safety, and welfare. |
(s) In order to provide for the expeditious and timely |
implementation of the provisions of Sections 5-5b.1 and 5A-2 of |
the Illinois Public Aid Code, emergency rules to implement any |
provision of Section 5-5b.1 or Section 5A-2 of the Illinois |
Public Aid Code may be adopted in accordance with this |
subsection (s) by the Department of Healthcare and Family |
Services. The rulemaking authority granted in this subsection |
(s) shall apply only to those rules adopted prior to July 1, |
2015. Notwithstanding any other provision of this Section, any |
emergency rule adopted under this subsection (s) shall only |
apply to payments made for State fiscal year 2015. The adoption |
of emergency rules authorized by this subsection (s) is deemed |
to be necessary for the public interest, safety, and welfare. |
(t) In order to provide for the expeditious and timely |
implementation of the provisions of Article II of Public Act |
99-6, emergency rules to implement the changes made by Article |
II of Public Act 99-6 to the Emergency Telephone System Act may |
be adopted in accordance with this subsection (t) by the |
Department of State Police. The rulemaking authority granted in |
this subsection (t) shall apply only to those rules adopted |
prior to July 1, 2016. The 24-month limitation on the adoption |
of emergency rules does not apply to rules adopted under this |
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subsection (t). The adoption of emergency rules authorized by |
this subsection (t) is deemed to be necessary for the public |
interest, safety, and welfare. |
(u) In order to provide for the expeditious and timely |
implementation of the provisions of the Burn Victims Relief |
Act, emergency rules to implement any provision of the Act may |
be adopted in accordance with this subsection (u) by the |
Department of Insurance. The rulemaking authority granted in |
this subsection (u) shall apply only to those rules adopted |
prior to December 31, 2015. The adoption of emergency rules |
authorized by this subsection (u) is deemed to be necessary for |
the public interest, safety, and welfare. |
(v) In order to provide for the expeditious and timely |
implementation of the provisions of Public Act 99-516, |
emergency rules to implement Public Act 99-516 may be adopted |
in accordance with this subsection (v) by the Department of |
Healthcare and Family Services. The 24-month limitation on the |
adoption of emergency rules does not apply to rules adopted |
under this subsection (v). The adoption of emergency rules |
authorized by this subsection (v) is deemed to be necessary for |
the public interest, safety, and welfare. |
(w) In order to provide for the expeditious and timely |
implementation of the provisions of Public Act 99-796, |
emergency rules to implement the changes made by Public Act |
99-796 may be adopted in accordance with this subsection (w) by |
the Adjutant General. The adoption of emergency rules |
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authorized by this subsection (w) is deemed to be necessary for |
the public interest, safety, and welfare. |
(x) In order to provide for the expeditious and timely |
implementation of the provisions of Public Act 99-906 this |
amendatory Act of the 99th General Assembly , emergency rules to |
implement subsection (i) of Section 16-115D, subsection (g) of |
Section 16-128A, and subsection (a) of Section 16-128B of the |
Public Utilities Act may be adopted in accordance with this |
subsection (x) by the Illinois Commerce Commission. The |
rulemaking authority granted in this subsection (x) shall apply |
only to those rules adopted within 180 days after June 1, 2017 |
( the effective date of Public Act 99-906) this amendatory Act |
of the 99th General Assembly . The adoption of emergency rules |
authorized by this subsection (x) is deemed to be necessary for |
the public interest, safety, and welfare. |
(y) In order to provide for the expeditious and timely |
implementation of the provisions of this amendatory Act of the |
100th General Assembly, emergency rules to implement the |
changes made by this amendatory Act of the 100th General |
Assembly to Section 4.02 of the Illinois Act on Aging, Sections |
5.5.4 and 5-5.4i of the Illinois Public Aid Code, Section 55-30 |
of the Alcoholism and Other Drug Abuse and Dependency Act, and |
Sections 74 and 75 of the Mental Health and Developmental |
Disabilities Administrative Act may be adopted in accordance |
with this subsection (y) by the respective Department. The |
adoption of emergency rules authorized by this subsection (y) |
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is deemed to be necessary for the public interest, safety, and |
welfare. |
(Source: P.A. 98-104, eff. 7-22-13; 98-463, eff. 8-16-13; |
98-651, eff. 6-16-14; 99-2, eff. 3-26-15; 99-6, eff. 1-1-16; |
99-143, eff. 7-27-15; 99-455, eff. 1-1-16; 99-516, eff. |
6-30-16; 99-642, eff. 7-28-16; 99-796, eff. 1-1-17; 99-906, |
eff. 6-1-17; revised 1-1-17.) |
Section 5-3. The State Budget Law of the Civil |
Administrative Code of Illinois is amended by adding Section |
50-40 as follows: |
(15 ILCS 20/50-40 new) |
Sec. 50-40. General funds defined. "General funds" or |
"State general funds" means the General Revenue Fund, the |
Common School Fund, the General Revenue Common School Special |
Account Fund, the Education Assistance Fund, the Fund for the |
Advancement of Education, the Commitment to Human Services |
Fund, and the Budget Stabilization Fund. |
Section 5-5. The Mental Health and Developmental |
Disabilities Administrative Act is amended by adding Section 74 |
as follows: |
(20 ILCS 1705/74 new) |
Sec. 74. Rates and reimbursements. Within 30 days after the |
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effective date of this amendatory Act of the 100th General |
Assembly, the Department shall increase rates and |
reimbursements to fund a minimum of a $0.75 per hour wage |
increase for front-line personnel, including, but not limited |
to, direct support persons, aides, front-line supervisors, |
qualified intellectual disabilities professionals, nurses, and |
non-administrative support staff working in community-based |
provider organizations serving individuals with developmental |
disabilities. The Department shall adopt rules, including |
emergency rules under subsection (y) of Section 5-45 of the |
Illinois Administrative Procedure Act, to implement the |
provisions of this Section. |
Section 5-8. Purpose. |
(a) The General Assembly finds and declares that:
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(1) Sections 5.857 and 6z-100 of the State Finance Act |
contained internal repealer dates of July 1, 2017.
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(2) It is the purpose of this Section and Section 5-9 |
to reenact Sections 5.857 and 6z-100 of the State Finance |
Act as if they had never been internally repealed, and make |
additional changes to those Sections.
The reenacted |
material is shown as existing
text; striking and |
underscoring have been used only to show the changes being |
made by Section 5-9 in the reenacted text.
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(3) This Section and Section 5-9 are not intended to
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supersede any other Public Act of the 100th General |
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Assembly. |
(4) This Section and Section 5-9 are intended to |
validate the requirements arising under Sections 5.857 and |
6z-100 of the State Finance Act and actions taken in |
compliance with those requirements. |
Section 5-9. The State Finance Act is amended by reenacting |
and changing Sections 5.857 and 6z-100 as follows: |
(30 ILCS 105/5.857) |
Sec. 5.857. The Capital Development Board Revolving Fund. |
This Section is repealed July 1, 2018 2017 .
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(Source: P.A. 98-674, eff. 6-30-14; 99-78, eff. 7-20-15; |
99-523, eff. 6-30-16.) |
(30 ILCS 105/6z-100) |
Sec. 6z-100. Capital Development Board Revolving Fund; |
payments into and use. All monies received by the Capital |
Development Board for publications or copies issued by the |
Board, and all monies received for contract administration |
fees, charges, or reimbursements owing to the Board shall be |
deposited into a special fund known as the Capital Development |
Board Revolving Fund, which is hereby created in the State |
treasury. The monies in this Fund shall be used by the Capital |
Development Board, as appropriated, for expenditures for |
personal services, retirement, social security, contractual |
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services, legal services, travel, commodities, printing, |
equipment, electronic data processing, or telecommunications. |
Unexpended moneys in the Fund shall not be transferred or |
allocated by the Comptroller or Treasurer to any other fund, |
nor shall the Governor authorize the transfer or allocation of |
those moneys to any other fund. This Section is repealed July |
1, 2018 2017 .
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(Source: P.A. 98-674, eff. 6-30-14; 99-523, eff. 6-30-16.) |
Section 5-10. The State Finance Act is amended by changing |
Sections 6t, 6z-27, 6z-30, 6z-32, 6z-45, 6z-52, 8.3, 8.25e, 8g, |
8g-1, and 13.2 as follows:
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(30 ILCS 105/6t) (from Ch. 127, par. 142t)
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Sec. 6t.
The Capital Development Board Contributory Trust |
Fund is
created and there shall be paid into the Capital |
Development Board
Contributory Trust Fund the monies |
contributed by and received from
Public Community College |
Districts, Elementary, Secondary, and Unit
School Districts, |
and Vocational Education Facilities, provided,
however, no |
monies shall be required from a participating Public
Community |
College District, Elementary, Secondary, or Unit School
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District, or Vocational Education Facility more than 30 days |
prior to
anticipated need under the particular contract for the |
Public Community
College District, Elementary, Secondary, or |
Unit School District, or
Vocational Education Facility. No |
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monies in any fund in the State
Treasury, nor any funds under |
the control or beneficial control of any
state agency, |
university, college, department, commission, board or any
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other unit of state government shall be deposited, paid into, |
or by any
other means caused to be placed into the Capital |
Development Board
Contributory Trust Fund, except for federal |
funds, bid bond forfeitures,
and insurance proceeds as provided |
for below.
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There shall be paid into the Capital Development Board |
Contributory Trust
Fund all federal funds to be utilized for |
the construction of capital projects
under the jurisdiction of |
the Capital Development Board, and all proceeds
resulting from |
such federal funds. All such funds shall be remitted to
the |
Capital Development Board within 10 working days of their |
receipt by
the receiving authority.
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There shall also be paid into this Fund all monies |
designated as gifts,
donations or charitable contributions |
which may be contributed by an
individual or entity, whether |
public or private, for a specific capital
improvement project.
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There shall also be paid into this Fund all proceeds from |
bid bond
forfeitures in connection with any project formally |
bid and awarded by the
Capital Development Board.
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There shall also be paid into this Fund all builders risk |
insurance policy
proceeds and all other funds recovered from |
contractors, sureties,
architects, material suppliers or other |
persons contracting with the
Capital Development Board for |
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capital improvement projects which are
received by way of |
reimbursement for losses resulting from destruction
of or |
damage to capital improvement projects while under |
construction by
the Capital Development Board or received by |
way of settlement agreement or
court order.
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The monies in the Capital Development Board Contributory |
Trust Fund shall
be expended only for actual contracts let, and |
then only for the specific
project for which funds were |
received in accordance with the judgment of
the Capital |
Development Board, compatible with the duties and obligations
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of the Capital Development Board in furtherance of the specific |
capital
improvement for which such funds were received. |
Contributions, insured-loss
reimbursements or other funds |
received as damages through settlement or
judgement for damage, |
destruction or loss of capital improvement projects
shall be |
expended for the repair of such projects; or if the projects |
have
been or are being repaired before receipt of the funds, |
the funds may be used
to repair other such capital improvement |
projects. Any funds not expended
for a project within 36 months |
after the date received
shall be paid into the General |
Obligation
Bond
Retirement and Interest Fund.
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Contributions or insured-loss reimbursements not expended |
in furtherance
of the project for which they were received |
within 36 months of the date
received, shall be returned to the |
contributing party. Proceeds from builders
risk insurance |
shall be expended only for the amelioration of damage arising
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from the incident for which the proceeds were paid to the State |
or the
Capital Development Board Contributory Trust Fund. Any |
residual amounts remaining
after the completion of such |
repairs, renovation, reconstruction or
other work necessary to |
restore the capital improvement project to
acceptable |
condition shall be returned to the proper fund or entity |
financing
or contributing towards the cost of the capital |
improvement project. Such
returns shall be made in amounts |
proportionate to the contributions made
in furtherance of the |
project.
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Any monies received as a gift, donation or charitable |
contribution for
a specific capital improvement which have not |
been expended in furtherance
of that project shall be returned |
to the contributing party after
completion of the project or if |
the legislature fails to authorize the
capital improvement.
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The unused portion of any federal funds received for a |
capital improvement
project which are not contributed, upon its |
completion, towards the cost
of the project, shall remain in |
the Capital Development Board Contributory Trust Fund and shall |
be used for capital projects and for no other purpose, subject |
to appropriation and as directed by the Capital Development |
Board.
|
(Source: P.A. 97-792, eff. 1-1-13.)
|
(30 ILCS 105/6z-27)
|
Sec. 6z-27. All moneys in the Audit Expense Fund shall be
|
|
transferred, appropriated and used only for the purposes |
authorized by, and
subject to the limitations and conditions |
prescribed by, the State Auditing
Act. |
Within 30 days after the effective date of this amendatory |
Act of the 100th General Assembly,
the State Comptroller shall |
order transferred and the State Treasurer shall transfer from |
the
following funds moneys in the specified amounts for deposit |
into the Audit Expense Fund: |
Agricultural Premium Fund .............................182,124 |
Assisted Living and Shared Housing Regulatory Fund ......1,631 |
Capital Development Board Revolving Fund ................8,023 |
Care Provider Fund for Persons with a |
Developmental Disability ...........................17,737 |
Carolyn Adams Ticket for the Cure Grant Fund ............1,080 |
CDLIS/AAMVAnet/NMVTIS Trust Fund ........................2,234 |
Chicago State University Education Improvement Fund .....5,437 |
Child Support Administrative Fund .......................5,110 |
Common School Fund ....................................312,638 |
Communications Revolving Fund ..........................40,492 |
Community Mental Health Medicaid Trust Fund ............30,952 |
Death Certificate Surcharge Fund ........................2,243 |
Death Penalty Abolition Fund ............................8,367 |
Department of Business Services Special Operations Fund .11,982 |
Department of Human Services Community Services Fund ....4,340 |
Downstate Public Transportation Fund ....................6,600 |
Driver Services Administration Fund .....................2,644 |
|
Drivers Education Fund ....................................517 |
Drug Rebate Fund .......................................17,541 |
Drug Treatment Fund .....................................2,133 |
Drunk & Drugged Driving Prevention Fund ...................874 |
Education Assistance Fund .............................894,514 |
Electronic Health Record Incentive Fund .................1,155 |
Emergency Public Health Fund ............................9,025 |
EMS Assistance Fund .....................................3,705 |
Estate Tax Refund Fund ..................................2,088 |
Facilities Management Revolving Fund ...................92,392 |
Facility Licensing Fund .................................3,189 |
Fair & Exposition Fund .................................13,059 |
Federal High Speed Rail Trust Fund ......................9,168 |
Feed Control Fund ......................................14,955 |
Fertilizer Control Fund .................................9,404 |
Fire Prevention Fund ....................................4,146 |
Food and Drug Safety Fund ...............................1,101 |
Fund for the Advancement of Education ..................12,463 |
General Revenue Fund ...............................17,653,153 |
Grade Crossing Protection Fund ............................965 |
Hazardous Waste Research Fund .............................543 |
Health Facility Plan Review Fund ........................3,704 |
Health and Human Services Medicaid Trust Fund ..........16,996 |
Healthcare Provider Relief Fund .......................147,619 |
Home Care Services Agency Licensure Fund ................3,285 |
Hospital Provider Fund .................................76,973 |
|
ICJIA Violence Prevention Fund ..........................8,062 |
Illinois Affordable Housing Trust Fund ..................6,878 |
Illinois Department of Agriculture Laboratory |
Services Revolving
Fund .............7,887 |
Illinois Health Facilities Planning Fund ................4,816 |
IMSA Income Fund ........................................6,876 |
Illinois School Asbestos Abatement Fund .................2,058 |
Illinois Standardbred Breeders Fund .....................1,381 |
Illinois State Fair Fund ...............................94,229 |
Illinois Thoroughbred Breeders Fund .....................3,974 |
Illinois Veterans' Rehabilitation Fund ..................1,308 |
Illinois Workers Compensation |
Commission Operations Fund ........................183,518 |
Income Tax Refund Fund .................................36,095 |
Lead Poisoning Screening, Prevention, |
and Abatement Fund ..................................3,311 |
Live and Learn Fund ....................................22,956 |
Livestock Management Facilities Fund ......................683 |
Lobbyist Registration Administration Fund ...............1,057 |
Local Government Distributive Fund .....................26,025 |
Long Term Care |
Monitor/Receiver Fund ..............................63,014 |
Long Term Care Provider Fund ...........................15,082 |
Mandatory Arbitration Fund ..............................2,484 |
Medical Interagency Program Fund ........................1,343 |
Mental Health Fund ......................................9,176 |
|
Metabolic Screening and Treatment Fund .................41,241 |
Monitoring Device Driving Permit |
Administration Fee Fund .............................1,403 |
Motor Fuel Tax Fund ....................................23,607 |
Motor Vehicle License Plate Fund .......................15,200 |
Motor Vehicle Theft |
Prevention Trust Fund ...............................4,803 |
Multiple Sclerosis Research Fund ........................5,380 |
Nursing Dedicated and Professional Fund .................1,613 |
Partners for Conservation Fund ..........................8,620 |
Personal Property Tax Replacement Fund .................23,828 |
Pesticide Control Fund .................................83,517 |
Pet Population Control Fund ...............................526 |
Plumbing Licensure and Program Fund .....................5,148 |
Professional Services Fund ..............................6,487 |
Public Health Laboratory |
Services Revolving Fund ............................11,242 |
Public Transportation Fund .............................16,112 |
Road Fund .............................................746,799 |
Regional Transportation Authority Occupation |
and Use Tax
Replacement Fund ...............563 |
School Infrastructure Fund .............................17,532 |
Secretary of State DUI Administration Fund ..............2,336 |
Secretary of State Identification Security |
and Theft Prevention Fund ..........................11,609 |
Secretary of State Special License Plate Fund ..........4,561 |
|
Secretary of State Special Services Fund ...............24,693 |
Securities Audit and Enforcement Fund ...................9,137 |
Special Education Medicaid Matching Fund ................5,019 |
State and Local Sales Tax Reform Fund ...................1,380 |
State Construction Account Fund ........................27,323 |
State Gaming Fund ......................................79,018 |
State Garage Revolving Fund ............................15,516 |
State Lottery Fund ....................................348,448 |
State Pensions Fund ...................................500,000 |
State Surplus Property Revolving Fund ...................2,025 |
State Treasurer's Bank Services Trust Fund ................551 |
Statistical Services Revolving Fund ....................63,131 |
Supreme Court Historic Preservation Fund ...............33,226 |
Tattoo and Body Piercing |
Establishment Registration Fund .......................812 |
Tobacco Settlement Recovery Fund .......................23,084 |
Trauma Center Fund .....................................12,572 |
University of Illinois Hospital Services Fund ...........4,260 |
Vehicle Inspection Fund .................................3,266 |
Weights and Measures Fund ..............................72,488 |
Within 30 days after the effective date of this amendatory |
Act of the 99th General Assembly,
the State Comptroller shall |
order transferred and the State Treasurer shall transfer from |
the
following funds moneys in the specified amounts for deposit |
into the Audit Expense Fund: |
Agricultural Premium Fund ..............................19,395 |
|
Anna Veterans Home Fund ................................12,842 |
Appraisal Administration Fund ...........................3,740 |
Athletics Supervision and Regulation Fund .................599 |
Attorney General Court Ordered and Voluntary |
Compliance Payment Projects Fund ...................16,998 |
Attorney General Whistleblower Reward and |
Protection Fund ....................................12,417 |
Bank and Trust Company Fund ............................91,273 |
Capital Development Board Revolving Fund ................2,655 |
Care Provider Fund for Persons with a |
Developmental Disability ............................4,576 |
Cemetery Oversight Licensing and Disciplinary Fund ......5,060 |
Chicago State University Education Improvement Fund .....4,717 |
Child Support Administrative Fund .......................2,833 |
Coal Technology Development Assistance Fund .............7,891 |
Commitment to Human Services Fund ......................23,860 |
Common School Fund ....................................428,811 |
The Communications Revolving Fund .......................7,163 |
The Community Association Manager |
Licensing and Disciplinary Fund .......................817 |
Community Mental Health Medicaid Trust Fund ............10,761 |
Credit Union Fund ......................................17,533 |
Cycle Rider Safety Training Fund ..........................589 |
DCFS Children's Services Fund .........................249,796 |
Department of Business Services
Special Operations Fund .3,354 |
Department of Corrections Reimbursement |
|
and Education
Fund .................................16,949 |
Department of Human Services Community Services Fund ......821 |
Design Professionals Administration |
and Investigation Fund ..............................3,768 |
Digital Divide Elimination Fund .........................2,087 |
The Downstate Public Transportation Fund ...............23,216 |
Driver Services Administration Fund .......................820 |
Drivers Education Fund ..................................1,221 |
Drug Rebate Fund .......................................10,020 |
Education Assistance Fund ...........................1,594,645 |
Electronic Health Record Incentive Fund .................1,090 |
Energy Efficiency Portfolio Standards Fund .............37,275 |
Estate Tax Refund Fund ..................................1,242 |
Facilities Management Revolving Fund ...................13,526 |
Fair and Exposition Fund ..................................826 |
Federal Asset Forfeiture Fund ...........................1,094 |
Federal High Speed Rail Trust Fund .....................29,251 |
Federal Workforce Training Fund ........................86,488 |
Feed Control Fund .......................................1,479 |
Fertilizer Control Fund ...................................929 |
The Fire Prevention Fund ..............................114,348 |
Fund for the Advancement of Education ..................13,642 |
General Professions Dedicated Fund .....................24,725 |
General Revenue Fund ...............................17,051,839 |
Grade Crossing Protection Fund ..........................6,588 |
Health and Human Services
Medicaid Trust Fund ...........4,153 |
|
Healthcare Provider Relief Fund .......................106,645 |
Hospital Provider Fund .................................36,223 |
Illinois Affordable Housing Trust Fund ..................5,592 |
Illinois Capital Revolving Loan Fund ......................627 |
Illinois Charity Bureau Fund ............................3,403 |
Illinois Gaming Law Enforcement Fund ....................1,885 |
Illinois Standardbred Breeders Fund .......................946 |
Illinois State Dental Disciplinary Fund .................4,382 |
Illinois State Fair Fund ................................6,727 |
Illinois State Medical Disciplinary Fund ...............15,709 |
Illinois State Pharmacy Disciplinary Fund ...............5,619 |
Illinois Thoroughbred Breeders Fund .....................1,172 |
Illinois Veterans Assistance Fund .......................8,519 |
Illinois Veterans' Rehabilitation Fund ....................658 |
Illinois Workers' Compensation
Commission |
Operations Fund .....................................2,849 |
IMSA Income Fund .......................................11,085 |
Income Tax Refund Fund ................................170,345 |
Insurance Financial Regulation Fund ....................94,108 |
Insurance Premium Tax Refund Fund ......................13,251 |
Insurance Producer Administration Fund .................86,750 |
International Tourism Fund ..............................2,578 |
LaSalle Veterans Home Fund .............................42,416 |
LEADS Maintenance Fund ..................................1,223 |
Live and Learn Fund .....................................6,473 |
The Local Government Distributive Fund ................106,860 |
|
Local Tourism Fund ......................................9,144 |
Long-Term Care Provider Fund ............................5,951 |
Manteno Veterans Home Fund .............................73,818 |
Medical Interagency Program Fund ..........................811 |
Medical Special Purposes Trust Fund .......................521 |
Mental Health Fund ......................................4,704 |
Motor Carrier Safety Inspection Fund ....................2,188 |
The Motor Fuel Tax Fund ................................73,255 |
Motor Vehicle License Plate Fund ........................3,976 |
Nursing Dedicated and Professional Fund .................9,858 |
Optometric Licensing and Disciplinary Board Fund ........1,382 |
Partners for Conservation Fund ..........................8,083 |
Pawnbroker Regulation Fund ................................853 |
The Personal Property Tax Replacement Fund ............105,572 |
Pesticide Control Fund ..................................5,634 |
Professional Services Fund ................................726 |
Professions Indirect Cost Fund ........................140,237 |
Public Pension Regulation Fund .........................10,026 |
The Public Transportation Fund .........................61,189 |
Quincy Veterans Home Fund ..............................88,224 |
Real Estate License Administration Fund ................23,587 |
Registered Certified Public Accountants' |
Administration and Disciplinary Fund ................1,370 |
Renewable Energy Resources Trust Fund ...................1,689 |
Residential Finance Regulatory Fund ....................12,638 |
The Road Fund .........................................332,667 |
|
Regional Transportation Authority |
Occupation and Use Tax
Replacement Fund .............2,526 |
Savings Bank Regulatory Fund ..............................851 |
School Infrastructure Fund ..............................4,852 |
Secretary of State DUI Administration Fund ................544 |
Secretary of State Identification Security |
and Theft Prevention Fund ...........................1,645 |
Secretary of State
Special License Plate Fund ...........1,203 |
Secretary of State
Special Services Fund ................6,197 |
Securities Audit and Enforcement Fund ...................2,793 |
Solid Waste Management Fund .............................1,262 |
Special Education Medicaid Matching Fund ................2,217 |
State and Local Sales Tax Reform Fund ...................5,177 |
State Asset Forfeiture Fund .............................1,945 |
State Construction Account Fund ........................67,375 |
State Crime Laboratory Fund ...............................566 |
State Gaming Fund .....................................246,099 |
The State Garage Revolving Fund .........................3,606 |
The State Lottery Fund ................................201,779 |
State Offender DNA Identification System
Fund ...........2,246 |
State Pensions Fund ...................................500,000 |
State Police DUI Fund ...................................1,560 |
State Police Firearm Services Fund ......................6,152 |
State Police Services Fund .............................19,425 |
State Police Vehicle Fund ...............................6,991 |
State Police Whistleblower Reward and Protection Fund ...4,430 |
|
State Police Wireless
Service Emergency Fund ..............894 |
The Statistical Services Revolving Fund ................10,266 |
Supplemental Low-Income Energy Assistance
Fund .........67,729 |
Tax Compliance and Administration Fund ..................1,145 |
Tobacco Settlement Recovery Fund ........................3,199 |
Tourism Promotion Fund .................................42,906 |
Traffic and Criminal Conviction Surcharge Fund ..........4,885 |
Underground Storage Tank Fund ..........................19,316 |
University of Illinois Hospital Services Fund ...........2,862 |
The Vehicle Inspection Fund ...............................909 |
Violent Crime Victims Assistance Fund ..................13,828 |
Weights and Measures Fund ...............................4,826 |
The Working Capital Revolving Fund .....................30,401 |
Within 30 days after July 14, 2015 (the effective date of |
Public Act 99-38),
the State Comptroller shall order |
transferred and the State Treasurer shall transfer from the
|
following funds moneys in the specified amounts for deposit |
into the Audit Expense Fund: |
African-American HIV/AIDS Response Fund .................2,333 |
Agricultural Premium Fund .............................141,245 |
Assisted Living and Shared Housing Regulatory Fund ......1,146 |
Capital Development Board Revolving Fund ................1,473 |
Care Provider Fund for Persons with |
a Developmental Disability .........................13,520 |
Carolyn Adams Ticket For The Cure Grant Fund ..............632 |
CD LIS/ AAMV Anet/NMVTIS Trust Fund .......................587 |
|
Chicago State University Education Improvement Fund .....9,881 |
Child Support Administrative Fund .......................5,192 |
Common School Fund ....................................255,306 |
The Communications Revolving Fund ......................14,823 |
Community Mental Health Medicaid Trust Fund ............43,141 |
Death Certificate Surcharge Fund ........................2,596 |
Death Penalty Abolition Fund ..............................864 |
Department of Business Services Special Operations Fund .9,484 |
Department of Human Services Community Services Fund ....6,131 |
The Downstate Public Transportation Fund ................7,975 |
Drug Rebate Fund .......................................16,022 |
Drug Treatment Fund .....................................1,392 |
Drunk and Drugged Driving Prevention Fund .................772 |
The Education Assistance Fund .......................1,587,191 |
Electronic Health Record Incentive Fund .................4,196 |
Emergency Public Health Fund ............................8,501 |
EMS Assistance Fund .......................................796 |
Estate Tax Refund Fund ..................................1,792 |
Facilities Management Revolving Fund ...................22,122 |
Facility Licensing Fund .................................4,655 |
Fair and Exposition Fund ................................5,440 |
Federal High Speed Rail Trust Fund ......................6,789 |
Feed Control Fund .......................................5,082 |
Fertilizer Control Fund .................................6,041 |
The Fire Prevention Fund ................................4,653 |
Food and Drug Safety Fund ...............................1,636 |
|
General Professions Dedicated Fund ......................3,296 |
The General Revenue Fund ...........................17,190,905 |
Grade Crossing Protection Fund ..........................1,134 |
Health and Human Services Medicaid Trust Fund ..........14,252 |
Health Facility Plan Review Fund ........................3,355 |
Healthcare Provider Relief Fund .......................220,261 |
Healthy Smiles Fund .......................................694 |
Home Care Services Agency Licensure Fund ................1,383 |
Hospital Provider Fund .................................77,300 |
ICJIA Violence Prevention Fund ..........................2,370 |
Illinois Affordable Housing Trust Fund ..................6,609 |
Illinois Department of Agriculture |
Laboratory Services
Revolving Fund ..................3,386 |
Illinois Health Facilities Planning Fund ................3,582 |
Illinois School Asbestos Abatement Fund .................1,742 |
Illinois Standardbred Breeders Fund .....................7,697 |
Illinois State Fair Fund ...............................40,283 |
Illinois Thoroughbred Breeders Fund ....................11,711 |
Illinois Veterans' Rehabilitation Fund ..................2,084 |
Illinois Workers' Compensation Commission |
Operations Fund ...................................182,586 |
IMSA Income Fund ........................................7,840 |
Income Tax Refund Fund .................................62,221 |
Lead Poisoning Screening, Prevention, and Abatement Fund .4,507 |
Live and Learn Fund ....................................18,652 |
Lobbyist Registration Administration Fund .................623 |
|
The Local Government Distributive Fund .................35,569 |
Long Term Care Monitor/Receiver Fund ...................24,533 |
Long-Term Care Provider Fund ...........................15,559 |
Low-Level Radioactive Waste Facility |
Development and
Operation Fund ......................1,286 |
Mandatory Arbitration Fund ..............................2,978 |
Medical Interagency Program Fund ........................2,120 |
Medical Special Purposes Trust Fund .....................1,829 |
Mental Health Fund .....................................10,964 |
Metabolic Screening and Treatment Fund .................28,495 |
Monitoring Device Driving Permit Administration Fee Fund .1,021 |
The Motor Fuel Tax Fund ................................27,802 |
Motor Vehicle License Plate Fund .......................10,715 |
Motor Vehicle Theft Prevention Trust Fund ..............10,219 |
Multiple Sclerosis Research Fund ........................2,552 |
Nuclear Safety Emergency Preparedness Fund .............31,006 |
Nursing Dedicated and Professional Fund .................2,350 |
Partners for Conservation Fund .........................69,830 |
The Personal Property Tax Replacement Fund .............36,349 |
Pesticide Control Fund .................................32,100 |
Plumbing Licensure and Program Fund .....................2,237 |
Professional Services Fund ..............................1,177 |
Public Health Laboratory Services Revolving Fund ........5,556 |
The Public Transportation Fund .........................20,547 |
Radiation Protection Fund ..............................12,033 |
The Road Fund .........................................153,257 |
|
Regional Transportation Authority |
Occupation and Use Tax
Replacement Fund ...............799 |
School Infrastructure Fund ..............................5,976 |
Secretary of State DUI Administration Fund ..............1,767 |
Secretary of State Identification |
Security and Theft
Prevention Fund ..................2,551 |
Secretary of State Special License Plate Fund ...........3,483 |
Secretary of State Special Services Fund ...............21,708 |
Securities Audit and Enforcement Fund ...................5,637 |
Securities Investors Education Fund .......................894 |
Special Education Medicaid Matching Fund ................4,648 |
State and Local Sales Tax Reform Fund ...................1,651 |
State Construction Account Fund ........................27,868 |
The State Garage Revolving Fund .........................7,320 |
The State Lottery Fund ................................398,712 |
State Pensions Fund ...................................500,000 |
The Statistical Services Revolving Fund ................17,481 |
Supreme Court Historic Preservation Fund ...............28,000 |
Tanning Facility Permit Fund ..............................549 |
Tobacco Settlement Recovery Fund .......................30,438 |
Trauma Center Fund .....................................10,050 |
University of Illinois Hospital Services Fund ...........9,247 |
The Vehicle Inspection Fund .............................2,810 |
Weights and Measures Fund ..............................31,534 |
The Working Capital Revolving Fund .....................15,960
|
Notwithstanding any provision of the law to the contrary, |
|
the General
Assembly hereby authorizes the use of such funds |
for the purposes set forth
in this Section.
|
These provisions do not apply to funds classified by the |
Comptroller
as federal trust funds or State trust funds. The |
Audit Expense Fund may
receive transfers from those trust funds |
only as directed herein, except
where prohibited by the terms |
of the trust fund agreement. The Auditor
General shall notify |
the trustees of those funds of the estimated cost of
the audit |
to be incurred under the Illinois State Auditing Act for the
|
fund. The trustees of those funds shall direct the State |
Comptroller and
Treasurer to transfer the estimated amount to |
the Audit Expense Fund.
|
The Auditor General may bill entities that are not subject |
to the above
transfer provisions, including private entities, |
related organizations and
entities whose funds are |
locally-held, for the cost of audits, studies, and
|
investigations incurred on their behalf. Any revenues received |
under this
provision shall be deposited into the Audit Expense |
Fund.
|
In the event that moneys on deposit in any fund are |
unavailable, by
reason of deficiency or any other reason |
preventing their lawful
transfer, the State Comptroller shall |
order transferred
and the State Treasurer shall transfer the |
amount deficient or otherwise
unavailable from the General |
Revenue Fund for deposit into the Audit Expense
Fund.
|
On or before December 1, 1992, and each December 1 |
|
thereafter, the
Auditor General shall notify the Governor's |
Office of Management
and Budget (formerly Bureau of the Budget)
|
of the amount
estimated to be necessary to pay for audits, |
studies, and investigations in
accordance with the Illinois |
State Auditing Act during the next succeeding
fiscal year for |
each State fund for which a transfer or reimbursement is
|
anticipated.
|
Beginning with fiscal year 1994 and during each fiscal year |
thereafter,
the Auditor General may direct the State |
Comptroller and Treasurer to
transfer moneys from funds |
authorized by the General Assembly for that
fund. In the event |
funds, including federal and State trust funds but
excluding |
the General Revenue Fund, are transferred, during fiscal year |
1994
and during each fiscal year thereafter, in excess of the |
amount to pay actual
costs attributable to audits, studies, and |
investigations as permitted or
required by the Illinois State |
Auditing Act or specific action of the General
Assembly, the |
Auditor General shall, on September 30, or as soon thereafter |
as
is practicable, direct the State Comptroller and Treasurer |
to transfer the
excess amount back to the fund from which it |
was originally transferred.
|
(Source: P.A. 98-270, eff. 8-9-13; 98-676, eff. 6-30-14; 99-38, |
eff. 7-14-15; 99-523, eff. 6-30-16.)
|
(30 ILCS 105/6z-30) |
Sec. 6z-30. University of Illinois Hospital Services Fund. |
|
(a) The University of Illinois Hospital Services Fund is |
created as a
special fund in the State Treasury. The following |
moneys shall be deposited
into the Fund: |
(1) As soon as possible after the beginning of fiscal |
year 2010, and in no event later than July 30, the State
|
Comptroller and the State Treasurer shall automatically |
transfer $30,000,000
from the General Revenue Fund to the |
University of Illinois Hospital Services
Fund. |
(1.5) Starting in fiscal year 2011, and continuing |
through fiscal year 2017, as soon as
possible after the |
beginning of each fiscal year, and in no event later than |
July 30, the State Comptroller and the State Treasurer |
shall automatically transfer $45,000,000 from the General |
Revenue Fund to the University of Illinois Hospital |
Services Fund; except that, in fiscal year 2012 only, the |
State Comptroller and the State Treasurer shall transfer |
$90,000,000 from the General Revenue Fund to the University |
of Illinois Hospital Services Fund under this paragraph, |
and, in fiscal year 2013 only, the State Comptroller and |
the State Treasurer shall transfer no amounts from the |
General Revenue Fund to the University of Illinois Hospital |
Services Fund under this paragraph. |
(1.7) Starting in fiscal year 2018, at the direction of |
and upon notification from the Director of Healthcare and |
Family Services, the State Comptroller shall direct and the |
State Treasurer shall transfer an amount of at least |
|
$20,000,000 but not exceeding a total of $45,000,000 from |
the General Revenue Fund to the University of Illinois |
Hospital Services Fund in each fiscal year. |
(2) All intergovernmental transfer payments to the |
Department of Healthcare and Family Services by the |
University of Illinois made pursuant to an
|
intergovernmental agreement under subsection (b) or (c) of |
Section 5A-3 of
the Illinois Public Aid Code. |
(3) All federal matching funds received by the |
Department of Healthcare and Family Services (formerly
|
Illinois Department of
Public Aid) as a result of |
expenditures made by the Department that are
attributable |
to moneys that were deposited in the Fund. |
(4) All other moneys received for the Fund from any
|
other source, including interest earned thereon. |
(b) Moneys in the fund may be used by the Department of |
Healthcare and Family Services,
subject to appropriation and to |
an interagency agreement between that Department and the Board |
of Trustees of the University of Illinois, to reimburse the |
University of Illinois Hospital for
hospital and pharmacy |
services, to reimburse practitioners who are employed by the |
University of Illinois, to reimburse other health care |
facilities and health plans operated by the University of |
Illinois, and to pass through to the University of Illinois |
federal financial participation earned by the State as a result |
of expenditures made by the University of Illinois. |
|
(c) (Blank). |
(Source: P.A. 97-732, eff. 6-30-12; 98-651, eff. 6-16-14.)
|
(30 ILCS 105/6z-32)
|
Sec. 6z-32. Partners for Planning and Conservation.
|
(a) The Partners for Conservation Fund (formerly known as |
the Conservation 2000 Fund) and the Partners for
Conservation |
Projects Fund (formerly known as the Conservation 2000 Projects |
Fund) are
created as special funds in the State Treasury. These |
funds
shall be used to establish a comprehensive program to |
protect Illinois' natural
resources through cooperative |
partnerships between State government and public
and private |
landowners. Moneys in these Funds may be
used, subject to |
appropriation, by the Department of Natural Resources, |
Environmental Protection Agency, and the
Department of |
Agriculture for purposes relating to natural resource |
protection,
planning, recreation, tourism, and compatible |
agricultural and economic development
activities. Without |
limiting these general purposes, moneys in these Funds may
be |
used, subject to appropriation, for the following specific |
purposes:
|
(1) To foster sustainable agriculture practices and |
control soil erosion
and sedimentation, including grants |
to Soil and Water Conservation Districts
for conservation |
practice cost-share grants and for personnel, educational, |
and
administrative expenses.
|
|
(2) To establish and protect a system of ecosystems in |
public and private
ownership through conservation |
easements, incentives to public and private
landowners, |
natural resource restoration and preservation, water |
quality protection and improvement, land use and watershed |
planning, technical assistance and grants, and
land |
acquisition provided these mechanisms are all voluntary on |
the part of the
landowner and do not involve the use of |
eminent domain.
|
(3) To develop a systematic and long-term program to |
effectively measure
and monitor natural resources and |
ecological conditions through investments in
technology |
and involvement of scientific experts.
|
(4) To initiate strategies to enhance, use, and |
maintain Illinois' inland
lakes through education, |
technical assistance, research, and financial
incentives.
|
(5) To partner with private landowners and with units |
of State, federal, and local government and with |
not-for-profit organizations in order to integrate State |
and federal programs with Illinois' natural resource |
protection and restoration efforts and to meet |
requirements to obtain federal and other funds for |
conservation or protection of natural resources.
|
(b) The State Comptroller and State Treasurer shall |
automatically transfer
on the last day of each month, beginning |
on September 30, 1995 and ending on
June 30, 2021,
from the |
|
General Revenue Fund to the Partners for Conservation
Fund,
an
|
amount equal to 1/10 of the amount set forth below in fiscal |
year 1996 and
an amount equal to 1/12 of the amount set forth |
below in each of the other
specified fiscal years:
|
|
Fiscal Year |
Amount |
|
1996 |
$ 3,500,000 |
|
1997 |
$ 9,000,000 |
|
1998 |
$10,000,000 |
|
1999 |
$11,000,000 |
|
2000 |
$12,500,000 |
|
2001 through 2004 |
$14,000,000 |
|
2005
| $7,000,000 | |
2006
| $11,000,000
| |
2007
| $0
| |
2008 through 2011 ........................
| $14,000,000
| |
2012 | $12,200,000 | |
2013 through 2017 2021 .................... | $14,000,000 | |
2018 | $1,500,000 | |
2019 through 2021 | $14,000,000 |
|
(c) Notwithstanding any other provision of law to the |
contrary and in addition to any other transfers that may be |
provided for by law, on the last day of each month beginning on |
July 31, 2006 and ending on June 30, 2007, or as soon |
thereafter as may be practical, the State Comptroller shall |
direct and the State Treasurer shall transfer $1,000,000 from |
the Open Space Lands Acquisition and Development Fund to the |
|
Partners for Conservation Fund (formerly known as the |
Conservation 2000 Fund ) .
|
(d) There shall be deposited into the Partners for
|
Conservation Projects Fund such
bond proceeds and other moneys |
as may, from time to time, be provided by law.
|
(Source: P.A. 97-641, eff. 12-19-11.)
|
(30 ILCS 105/6z-45)
|
Sec. 6z-45. The School Infrastructure Fund.
|
(a) The School Infrastructure Fund is created as a special |
fund
in the State Treasury.
|
In addition to any other deposits authorized by law, |
beginning January
1, 2000, on the first day of each month, or |
as soon thereafter as may be
practical, the State Treasurer and |
State Comptroller shall transfer the sum of
$5,000,000 from the |
General Revenue Fund to the School Infrastructure Fund, except |
that, notwithstanding any other provision of law, and in |
addition to any other transfers that may be provided for by |
law, before June 30, 2012, the Comptroller and the Treasurer |
shall transfer $45,000,000 from the General Revenue Fund into |
the School Infrastructure Fund, and, for fiscal year 2013 only, |
the Treasurer and the Comptroller shall transfer $1,250,000 |
from the General Revenue Fund to the School Infrastructure Fund |
on the first day of each month;
provided, however, that no such |
transfers shall be made from July 1, 2001
through June 30, |
2003.
|
|
(a-5) Money in the School Infrastructure Fund may be used |
to pay the expenses of the State Board of Education, the |
Governor's Office of Management and Budget, and the Capital |
Development Board in administering programs under the School |
Construction Law, the total expenses not to exceed $1,315,000 |
in any fiscal year. |
(b) Subject to the transfer provisions set forth below, |
money in the
School Infrastructure Fund shall, if and when the |
State of Illinois incurs
any bonded indebtedness for the |
construction of school improvements under subsection (e) of |
Section 5 of the General Obligation Bond Act
the School |
Construction Law , be set aside and used for the purpose of
|
paying and discharging annually the principal and interest on |
that bonded
indebtedness then due and payable, and for no other |
purpose.
|
In addition to other transfers to the General Obligation |
Bond Retirement and
Interest Fund made pursuant to Section 15 |
of the General Obligation Bond Act,
upon each delivery of bonds |
issued for construction of school improvements
under the School |
Construction Law, the State Comptroller shall
compute and |
certify to the State Treasurer the total amount of principal |
of,
interest on, and premium, if any, on such bonds during the |
then current and
each succeeding fiscal year.
With respect to |
the interest payable on variable rate bonds, such
|
certifications shall be calculated at the maximum rate of |
interest that
may be payable during the fiscal year, after |
|
taking into account any credits
permitted in the related |
indenture or other instrument against the amount of
such |
interest required to be appropriated for that period.
|
On or before the last day of each month, the State |
Treasurer and State
Comptroller shall transfer from the School |
Infrastructure Fund to the General
Obligation Bond Retirement |
and Interest Fund an amount sufficient to pay the
aggregate of |
the principal of, interest on, and premium, if any, on the |
bonds
payable on their next payment date, divided by the number |
of monthly transfers
occurring between the last previous |
payment date (or the delivery date if no
payment date has yet |
occurred) and the next succeeding payment date.
Interest |
payable on variable rate bonds shall be calculated at the |
maximum
rate of interest that may be payable for the relevant |
period, after taking into
account any credits permitted in the |
related indenture or other instrument
against the amount of |
such interest required to be appropriated for that
period.
|
Interest for which moneys have already been deposited into the |
capitalized
interest account within the General Obligation |
Bond Retirement and Interest
Fund shall not be included in the |
calculation of the amounts to be transferred
under this |
subsection.
|
(b-5) The money deposited into the School Infrastructure |
Fund from transfers pursuant to subsections (c-30) and (c-35) |
of Section 13 of the Riverboat Gambling Act shall be applied, |
without further direction, as provided in subsection (b-3) of |
|
Section 5-35 of the School Construction Law. |
(c) The surplus, if any, in the School Infrastructure Fund |
after payments made pursuant to subsections (a-5), (b) , and |
(b-5) of this Section shall, subject to appropriation, be used |
as follows:
|
First - to make 3 payments to the School Technology |
Revolving Loan Fund as
follows:
|
Transfer of $30,000,000 in fiscal year 1999;
|
Transfer of $20,000,000 in fiscal year 2000; and
|
Transfer of $10,000,000 in fiscal year 2001.
|
Second - to pay the expenses of the State Board of |
Education and the Capital
Development Board in administering |
programs under the School Construction
Law, the total expenses |
not to exceed $1,200,000 in any
fiscal year.
|
Second Third - to pay any amounts due for grants for school |
construction projects
and debt service under the School |
Construction Law.
|
Third Fourth - to pay any amounts due for grants for school |
maintenance projects
under the School Construction Law.
|
(Source: P.A. 97-732, eff. 6-30-12; 98-18, eff. 6-7-13.)
|
(30 ILCS 105/6z-52)
|
Sec. 6z-52. Drug Rebate Fund.
|
(a) There is created in the State Treasury a special fund |
to be known as
the Drug Rebate Fund.
|
(b) The Fund is created for the purpose of receiving and |
|
disbursing moneys
in accordance with this Section. |
Disbursements from the Fund shall be made,
subject to |
appropriation, only as follows:
|
(1) For payments for reimbursement or coverage for |
prescription drugs and other pharmacy products
provided to |
a recipient of medical assistance under the Illinois Public |
Aid Code, the Children's Health Insurance Program Act, the |
Covering ALL KIDS Health Insurance Act, and the Veterans' |
Health Insurance Program Act of 2008.
|
(1.5) For payments to managed care organizations as
|
defined in Section 5-30.1 of the Illinois Public Aid Code.
|
(2) For reimbursement of moneys collected by the |
Department of Healthcare and Family Services (formerly
|
Illinois Department of
Public Aid) through error or |
mistake.
|
(3) For payments of any amounts that are reimbursable |
to the federal
government resulting from a payment into |
this Fund.
|
(4) For payments of operational and administrative |
expenses related to providing and managing coverage for |
prescription drugs and other pharmacy products provided to |
a recipient of medical assistance under the Illinois Public |
Aid Code, the Children's Health Insurance Program Act, the |
Covering ALL KIDS Health Insurance Act, and the Veterans' |
Health Insurance Program Act of 2008 , and the Senior |
Citizens and Disabled Persons Property Tax Relief and |
|
Pharmaceutical Assistance Act . |
(c) The Fund shall consist of the following:
|
(1) Upon notification from the Director of Healthcare |
and Family Services, the Comptroller
shall direct and the |
Treasurer shall transfer the net State share (disregarding |
the reduction in net State share attributable to the |
American Recovery and Reinvestment Act of 2009 or any other |
federal economic stimulus program) of all moneys
received |
by the Department of Healthcare and Family Services |
(formerly Illinois Department of Public Aid) from drug |
rebate agreements
with pharmaceutical manufacturers |
pursuant to Title XIX of the federal Social
Security Act, |
including any portion of the balance in the Public Aid |
Recoveries
Trust Fund on July 1, 2001 that is attributable |
to such receipts.
|
(2) All federal matching funds received by the Illinois |
Department as a
result of expenditures made by the |
Department that are attributable to moneys
deposited in the |
Fund.
|
(3) Any premium collected by the Illinois Department |
from participants
under a waiver approved by the federal |
government relating to provision of
pharmaceutical |
services.
|
(4) All other moneys received for the Fund from any |
other source,
including interest earned thereon.
|
(Source: P.A. 96-8, eff. 4-28-09; 96-1100, eff. 1-1-11; 97-689, |
|
eff. 7-1-12.)
|
(30 ILCS 105/8.3) (from Ch. 127, par. 144.3) |
Sec. 8.3. Money in the Road Fund shall, if and when the |
State of
Illinois incurs any bonded indebtedness for the |
construction of
permanent highways, be set aside and used for |
the purpose of paying and
discharging annually the principal |
and interest on that bonded
indebtedness then due and payable, |
and for no other purpose. The
surplus, if any, in the Road Fund |
after the payment of principal and
interest on that bonded |
indebtedness then annually due shall be used as
follows: |
first -- to pay the cost of administration of Chapters |
2 through 10 of
the Illinois Vehicle Code, except the cost |
of administration of Articles I and
II of Chapter 3 of that |
Code; and |
secondly -- for expenses of the Department of |
Transportation for
construction, reconstruction, |
improvement, repair, maintenance,
operation, and |
administration of highways in accordance with the
|
provisions of laws relating thereto, or for any purpose |
related or
incident to and connected therewith, including |
the separation of grades
of those highways with railroads |
and with highways and including the
payment of awards made |
by the Illinois Workers' Compensation Commission under the |
terms of
the Workers' Compensation Act or Workers' |
Occupational Diseases Act for
injury or death of an |
|
employee of the Division of Highways in the
Department of |
Transportation; or for the acquisition of land and the
|
erection of buildings for highway purposes, including the |
acquisition of
highway right-of-way or for investigations |
to determine the reasonably
anticipated future highway |
needs; or for making of surveys, plans,
specifications and |
estimates for and in the construction and maintenance
of |
flight strips and of highways necessary to provide access |
to military
and naval reservations, to defense industries |
and defense-industry
sites, and to the sources of raw |
materials and for replacing existing
highways and highway |
connections shut off from general public use at
military |
and naval reservations and defense-industry sites, or for |
the
purchase of right-of-way, except that the State shall |
be reimbursed in
full for any expense incurred in building |
the flight strips; or for the
operating and maintaining of |
highway garages; or for patrolling and
policing the public |
highways and conserving the peace; or for the operating |
expenses of the Department relating to the administration |
of public transportation programs; or, during fiscal year |
2012 only, for the purposes of a grant not to exceed |
$8,500,000 to the Regional Transportation Authority on |
behalf of PACE for the purpose of ADA/Para-transit |
expenses; or, during fiscal year 2013 only, for the |
purposes of a grant not to exceed $3,825,000 to the |
Regional Transportation Authority on behalf of PACE for the |
|
purpose of ADA/Para-transit expenses; or, during fiscal |
year 2014 only, for the purposes of a grant not to exceed |
$3,825,000 to the Regional Transportation Authority on |
behalf of PACE for the purpose of ADA/Para-transit |
expenses; or, during fiscal year 2015 only, for the |
purposes of a grant not to exceed $3,825,000 to the |
Regional Transportation Authority on behalf of PACE for the |
purpose of ADA/Para-transit expenses; or, during fiscal |
year 2016 only, for the purposes of a grant not to exceed |
$3,825,000 to the Regional Transportation Authority on |
behalf of PACE for the purpose of ADA/Para-transit |
expenses; or, during fiscal year 2017 only, for the |
purposes of a grant not to exceed $3,825,000 to the |
Regional Transportation Authority on behalf of PACE for the |
purpose of ADA/Para-transit expenses; or for any of
those |
purposes or any other purpose that may be provided by law. |
Appropriations for any of those purposes are payable from |
the Road
Fund. Appropriations may also be made from the Road |
Fund for the
administrative expenses of any State agency that |
are related to motor
vehicles or arise from the use of motor |
vehicles. |
Beginning with fiscal year 1980 and thereafter, no Road |
Fund monies
shall be appropriated to the following Departments |
or agencies of State
government for administration, grants, or |
operations; but this
limitation is not a restriction upon |
appropriating for those purposes any
Road Fund monies that are |
|
eligible for federal reimbursement; |
1. Department of Public Health; |
2. Department of Transportation, only with respect to |
subsidies for
one-half fare Student Transportation and |
Reduced Fare for Elderly, except during fiscal year 2012 |
only when no more than $40,000,000 may be expended and |
except during fiscal year 2013 only when no more than |
$17,570,300 may be expended and except during fiscal year |
2014 only when no more than $17,570,000 may be expended and |
except during fiscal year 2015 only when no more than |
$17,570,000 may be expended and except during fiscal year |
2016 only when no more than $17,570,000 may be expended and |
except during fiscal year 2017 only when no more than |
$17,570,000 may be expended; |
3. Department of Central Management
Services, except |
for expenditures
incurred for group insurance premiums of |
appropriate personnel; |
4. Judicial Systems and Agencies. |
Beginning with fiscal year 1981 and thereafter, no Road |
Fund monies
shall be appropriated to the following Departments |
or agencies of State
government for administration, grants, or |
operations; but this
limitation is not a restriction upon |
appropriating for those purposes any
Road Fund monies that are |
eligible for federal reimbursement: |
1. Department of State Police, except for expenditures |
with
respect to the Division of Operations; |
|
2. Department of Transportation, only with respect to |
Intercity Rail
Subsidies, except during fiscal year 2012 |
only when no more than $40,000,000 may be expended and |
except during fiscal year 2013 only when no more than |
$26,000,000 may be expended and except during fiscal year |
2014 only when no more than $38,000,000 may be expended and |
except during fiscal year 2015 only when no more than |
$42,000,000 may be expended and except during fiscal year |
2016 only when no more than $38,300,000 may be expended and |
except during fiscal year 2017 only when no more than |
$50,000,000 may be expended and except during fiscal year |
2018 only when no more than $52,000,000 may be expended , |
and Rail Freight Services. |
Beginning with fiscal year 1982 and thereafter, no Road |
Fund monies
shall be appropriated to the following Departments |
or agencies of State
government for administration, grants, or |
operations; but this
limitation is not a restriction upon |
appropriating for those purposes any
Road Fund monies that are |
eligible for federal reimbursement: Department
of Central |
Management Services, except for awards made by
the Illinois |
Workers' Compensation Commission under the terms of the |
Workers' Compensation Act
or Workers' Occupational Diseases |
Act for injury or death of an employee of
the Division of |
Highways in the Department of Transportation. |
Beginning with fiscal year 1984 and thereafter, no Road |
Fund monies
shall be appropriated to the following Departments |
|
or agencies of State
government for administration, grants, or |
operations; but this
limitation is not a restriction upon |
appropriating for those purposes any
Road Fund monies that are |
eligible for federal reimbursement: |
1. Department of State Police, except not more than 40% |
of the
funds appropriated for the Division of Operations; |
2. State Officers. |
Beginning with fiscal year 1984 and thereafter, no Road |
Fund monies
shall be appropriated to any Department or agency |
of State government
for administration, grants, or operations |
except as provided hereafter;
but this limitation is not a |
restriction upon appropriating for those
purposes any Road Fund |
monies that are eligible for federal
reimbursement. It shall |
not be lawful to circumvent the above
appropriation limitations |
by governmental reorganization or other
methods. |
Appropriations shall be made from the Road Fund only in
|
accordance with the provisions of this Section. |
Money in the Road Fund shall, if and when the State of |
Illinois
incurs any bonded indebtedness for the construction of |
permanent
highways, be set aside and used for the purpose of |
paying and
discharging during each fiscal year the principal |
and interest on that
bonded indebtedness as it becomes due and |
payable as provided in the
Transportation Bond Act, and for no |
other
purpose. The surplus, if any, in the Road Fund after the |
payment of
principal and interest on that bonded indebtedness |
then annually due
shall be used as follows: |
|
first -- to pay the cost of administration of Chapters |
2 through 10
of the Illinois Vehicle Code; and |
secondly -- no Road Fund monies derived from fees, |
excises, or
license taxes relating to registration, |
operation and use of vehicles on
public highways or to |
fuels used for the propulsion of those vehicles,
shall be |
appropriated or expended other than for costs of |
administering
the laws imposing those fees, excises, and |
license taxes, statutory
refunds and adjustments allowed |
thereunder, administrative costs of the
Department of |
Transportation, including, but not limited to, the |
operating expenses of the Department relating to the |
administration of public transportation programs, payment |
of debts and liabilities incurred
in construction and |
reconstruction of public highways and bridges,
acquisition |
of rights-of-way for and the cost of construction,
|
reconstruction, maintenance, repair, and operation of |
public highways and
bridges under the direction and |
supervision of the State, political
subdivision, or |
municipality collecting those monies, or during fiscal |
year 2012 only for the purposes of a grant not to exceed |
$8,500,000 to the Regional Transportation Authority on |
behalf of PACE for the purpose of ADA/Para-transit |
expenses, or during fiscal year 2013 only for the purposes |
of a grant not to exceed $3,825,000 to the Regional |
Transportation Authority on behalf of PACE for the purpose |
|
of ADA/Para-transit expenses, or during fiscal year 2014 |
only for the purposes of a grant not to exceed $3,825,000 |
to the Regional Transportation Authority on behalf of PACE |
for the purpose of ADA/Para-transit expenses, or during |
fiscal year 2015 only for the purposes of a grant not to |
exceed $3,825,000 to the Regional Transportation Authority |
on behalf of PACE for the purpose of ADA/Para-transit |
expenses, or during fiscal year 2016 only for the purposes |
of a grant not to exceed $3,825,000 to the Regional |
Transportation Authority on behalf of PACE for the purpose |
of ADA/Para-transit expenses, or during fiscal year 2017 |
only for the purposes of a grant not to exceed $3,825,000 |
to the Regional Transportation Authority on behalf of PACE |
for the purpose of ADA/Para-transit expenses, and the costs |
for
patrolling and policing the public highways (by State, |
political
subdivision, or municipality collecting that |
money) for enforcement of
traffic laws. The separation of |
grades of such highways with railroads
and costs associated |
with protection of at-grade highway and railroad
crossing |
shall also be permissible. |
Appropriations for any of such purposes are payable from |
the Road
Fund or the Grade Crossing Protection Fund as provided |
in Section 8 of
the Motor Fuel Tax Law. |
Except as provided in this paragraph, beginning with fiscal |
year 1991 and
thereafter, no Road Fund monies
shall be |
appropriated to the Department of State Police for the purposes |
|
of
this Section in excess of its total fiscal year 1990 Road |
Fund
appropriations for those purposes unless otherwise |
provided in Section 5g of
this Act.
For fiscal years 2003,
|
2004, 2005, 2006, and 2007 only, no Road Fund monies shall
be |
appropriated to the
Department of State Police for the purposes |
of this Section in excess of
$97,310,000.
For fiscal year 2008 |
only, no Road
Fund monies shall be appropriated to the |
Department of State Police for the purposes of
this Section in |
excess of $106,100,000. For fiscal year 2009 only, no Road Fund |
monies shall be appropriated to the Department of State Police |
for the purposes of this Section in excess of $114,700,000. |
Beginning in fiscal year 2010, no road fund moneys shall be |
appropriated to the Department of State Police. It shall not be |
lawful to circumvent this limitation on
appropriations by |
governmental reorganization or other methods unless
otherwise |
provided in Section 5g of this Act. |
In fiscal year 1994, no Road Fund monies shall be |
appropriated
to the
Secretary of State for the purposes of this |
Section in excess of the total
fiscal year 1991 Road Fund |
appropriations to the Secretary of State for
those purposes, |
plus $9,800,000. It
shall not be
lawful to circumvent
this |
limitation on appropriations by governmental reorganization or |
other
method. |
Beginning with fiscal year 1995 and thereafter, no Road |
Fund
monies
shall be appropriated to the Secretary of State for |
the purposes of this
Section in excess of the total fiscal year |
|
1994 Road Fund
appropriations to
the Secretary of State for |
those purposes. It shall not be lawful to
circumvent this |
limitation on appropriations by governmental reorganization
or |
other methods. |
Beginning with fiscal year 2000, total Road Fund |
appropriations to the
Secretary of State for the purposes of |
this Section shall not exceed the
amounts specified for the |
following fiscal years: |
|
Fiscal Year 2000 | $80,500,000; | |
Fiscal Year 2001 | $80,500,000; | |
Fiscal Year 2002 | $80,500,000; | |
Fiscal Year 2003 | $130,500,000; | |
Fiscal Year 2004 | $130,500,000; | |
Fiscal Year 2005 | $130,500,000;
| |
Fiscal Year 2006
| $130,500,000;
| |
Fiscal Year 2007
| $130,500,000;
| |
Fiscal Year 2008 | $130,500,000; | |
Fiscal Year 2009 | $130,500,000. |
|
For fiscal year 2010, no road fund moneys shall be |
appropriated to the Secretary of State. |
Beginning in fiscal year 2011, moneys in the Road Fund |
shall be appropriated to the Secretary of State for the |
exclusive purpose of paying refunds due to overpayment of fees |
related to Chapter 3 of the Illinois Vehicle Code unless |
otherwise provided for by law. |
It shall not be lawful to circumvent this limitation on |
|
appropriations by
governmental reorganization or other |
methods. |
No new program may be initiated in fiscal year 1991 and
|
thereafter that is not consistent with the limitations imposed |
by this
Section for fiscal year 1984 and thereafter, insofar as |
appropriation of
Road Fund monies is concerned. |
Nothing in this Section prohibits transfers from the Road |
Fund to the
State Construction Account Fund under Section 5e of |
this Act; nor to the
General Revenue Fund, as authorized by |
this amendatory Act of
the 93rd
General Assembly. |
The additional amounts authorized for expenditure in this |
Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
|
shall be repaid to the Road Fund
from the General Revenue Fund |
in the next succeeding fiscal year that the
General Revenue |
Fund has a positive budgetary balance, as determined by
|
generally accepted accounting principles applicable to |
government. |
The additional amounts authorized for expenditure by the |
Secretary of State
and
the Department of State Police in this |
Section by this amendatory Act of the
94th General Assembly |
shall be repaid to the Road Fund from the General Revenue Fund |
in the
next
succeeding fiscal year that the General Revenue |
Fund has a positive budgetary
balance,
as determined by |
generally accepted accounting principles applicable to
|
government. |
(Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14; |
|
99-523, eff. 6-30-16.)
|
(30 ILCS 105/8.25e) (from Ch. 127, par. 144.25e)
|
Sec. 8.25e.
(a) The State Comptroller and the State |
Treasurer shall
automatically transfer on the first day of each |
month, beginning on
February 1, 1988, from the General Revenue |
Fund to each of the funds then
supplemented by the pari-mutuel |
tax pursuant to Section 28 of the Illinois
Horse Racing Act of |
1975, an amount equal to (i) the amount of pari-mutuel
tax |
deposited into such fund during the month in fiscal
year 1986 |
which corresponds to the month preceding such transfer, minus
|
(ii) the amount of pari-mutuel tax (or the replacement transfer |
authorized
by subsection (d) of Section 8g Section 8g(d) of |
this Act and subsection (d) of Section 28.1 Section 28.1(d) of |
the Illinois Horse Racing Act of
1975) deposited into such fund |
during the
month preceding such transfer; provided, however, |
that no transfer shall
be made to a fund if such amount for |
that fund is equal to or less than
zero and provided that no |
transfer shall be made to a fund in any fiscal
year after the |
amount deposited into such fund exceeds the amount of
|
pari-mutuel tax deposited into such fund during fiscal year |
1986.
|
(b) The State Comptroller and the State Treasurer shall |
automatically
transfer on the last day of each month, beginning |
on October 1, 1989 and ending on June 30, 2017 , from
the |
General Revenue Fund to the Metropolitan Exposition , |
|
Auditorium and
Office Building Fund, the amount of $2,750,000 |
plus any cumulative
deficiencies in such transfers for prior |
months, until the sum of
$16,500,000 has been transferred for |
the fiscal year beginning July 1, 1989
and until the sum of |
$22,000,000 has been transferred for each fiscal year
|
thereafter.
|
(b-5) The State Comptroller and the State Treasurer shall |
automatically transfer on the last day of each month, beginning |
on July 1, 2017, from the General Revenue Fund to the |
Metropolitan Exposition, Auditorium and Office Building Fund, |
the amount of $1,500,000 plus any cumulative deficiencies in |
such transfers for prior months, until the sum of $12,000,000 |
has been transferred for each fiscal year thereafter. |
(c) After the transfer of funds from the Metropolitan |
Exposition ,
Auditorium and Office Building Fund to the Bond |
Retirement Fund pursuant to subsection (b) of Section 15
|
Section 15(b) of the Metropolitan Civic Center Support Act, the |
State
Comptroller and the State Treasurer shall automatically |
transfer on the
last day of each month, beginning on October 1, |
1989 and ending on June 30, 2017 , from the Metropolitan
|
Exposition , Auditorium and Office Building Fund
to the Park and |
Conservation Fund the amount of $1,250,000 plus any
cumulative |
deficiencies in such transfers for prior months, until the sum
|
of $7,500,000 has been transferred for the fiscal year |
beginning July 1,
1989 and until the sum of $10,000,000 has |
been transferred for each fiscal
year thereafter.
|
|
(Source: P.A. 91-25, eff. 6-9-99.)
|
(30 ILCS 105/8g) |
Sec. 8g. Fund transfers. |
(a) In addition to any other transfers that may be provided |
for by law, as
soon as may be practical after the effective |
date of this amendatory Act of
the 91st General Assembly, the |
State Comptroller shall direct and the State
Treasurer shall |
transfer the sum of $10,000,000 from the General Revenue Fund
|
to the Motor Vehicle License Plate Fund created by Senate Bill |
1028 of the 91st
General Assembly. |
(b) In addition to any other transfers that may be provided |
for by law, as
soon as may be practical after the effective |
date of this amendatory Act of
the 91st General Assembly, the |
State Comptroller shall direct and the State
Treasurer shall |
transfer the sum of $25,000,000 from the General Revenue Fund
|
to the Fund for Illinois' Future created by Senate Bill 1066 of |
the 91st
General Assembly. |
(c) In addition to any other transfers that may be provided |
for by law,
on August 30 of each fiscal year's license period, |
the Illinois Liquor Control
Commission shall direct and the |
State Comptroller and State Treasurer shall
transfer from the |
General Revenue Fund to the Youth Alcoholism and Substance
|
Abuse Prevention Fund an amount equal to the number of retail |
liquor licenses
issued for that fiscal year multiplied by $50. |
(d) The payments to programs required under subsection (d) |
|
of Section 28.1
of the Illinois Horse Racing Act of 1975 shall |
be made, pursuant to appropriation, from
the special funds |
referred to in the statutes cited in that subsection, rather
|
than directly from the General Revenue Fund. |
Beginning January 1, 2000, on the first day of each month, |
or as soon
as may be practical thereafter, the State |
Comptroller shall direct and the
State Treasurer shall transfer |
from the General Revenue Fund to each of the
special funds from |
which payments are to be made under subsection (d) of Section |
28.1 of the Illinois
Horse Racing Act of 1975 an amount equal |
to 1/12 of the annual amount required
for those payments from |
that special fund, which annual amount shall not exceed
the |
annual amount for those payments from that special fund for the |
calendar
year 1998. The special funds to which transfers shall |
be made under this
subsection (d) include, but are not |
necessarily limited to, the Agricultural
Premium Fund; the |
Metropolitan Exposition, Auditorium and Office Building Fund;
|
the Fair and Exposition Fund; the Illinois Standardbred |
Breeders Fund; the Illinois Thoroughbred
Breeders Fund; and the |
Illinois Veterans' Rehabilitation Fund. Except for transfers |
attributable to prior fiscal years, during State fiscal year |
2018 only, no transfers shall be made from the General Revenue |
Fund to the Agricultural Premium Fund, the Fair and Exposition |
Fund, the Illinois Standardbred Breeders Fund, or the Illinois |
Thoroughbred Breeders Fund. |
(e) In addition to any other transfers that may be provided |
|
for by law,
as soon as may be practical after the effective |
date of this amendatory Act of
the 91st General Assembly, but |
in no event later than June 30, 2000, the State
Comptroller |
shall direct and the State Treasurer shall transfer the sum of
|
$15,000,000 from the General Revenue Fund to the Fund for |
Illinois' Future. |
(f) In addition to any other transfers that may be provided |
for by law,
as soon as may be practical after the effective |
date of this amendatory Act of
the 91st General Assembly, but |
in no event later than June 30, 2000, the State
Comptroller |
shall direct and the State Treasurer shall transfer the sum of
|
$70,000,000 from the General Revenue Fund to the Long-Term Care |
Provider
Fund. |
(f-1) In fiscal year 2002, in addition to any other |
transfers that may
be provided for by law, at the direction of |
and upon notification from the
Governor, the State Comptroller |
shall direct and the State Treasurer shall
transfer amounts not |
exceeding a total of $160,000,000 from the General
Revenue Fund |
to the Long-Term Care Provider Fund. |
(g) In addition to any other transfers that may be provided |
for by law,
on July 1, 2001, or as soon thereafter as may be |
practical, the State
Comptroller shall direct and the State |
Treasurer shall transfer the sum of
$1,200,000 from the General |
Revenue Fund to the Violence Prevention Fund. |
(h) In each of fiscal years 2002 through 2004, but not
|
thereafter, in
addition to any other transfers that may be |
|
provided for by law, the State
Comptroller shall direct and the |
State Treasurer shall transfer $5,000,000
from the General |
Revenue Fund to the Tourism Promotion Fund. |
(i) On or after July 1, 2001 and until May 1, 2002, in |
addition to any
other transfers that may be provided for by |
law, at the direction of and upon
notification from the |
Governor, the State Comptroller shall direct and the
State |
Treasurer shall transfer amounts not exceeding a total of |
$80,000,000
from the General Revenue Fund to the Tobacco |
Settlement Recovery Fund.
Any amounts so transferred shall be |
re-transferred by the State Comptroller
and the State Treasurer |
from the Tobacco Settlement Recovery Fund to the
General |
Revenue Fund at the direction of and upon notification from the
|
Governor, but in any event on or before June 30, 2002. |
(i-1) On or after July 1, 2002 and until May 1, 2003, in |
addition to any
other transfers that may be provided for by |
law, at the direction of and upon
notification from the |
Governor, the State Comptroller shall direct and the
State |
Treasurer shall transfer amounts not exceeding a total of |
$80,000,000
from the General Revenue Fund to the Tobacco |
Settlement Recovery Fund.
Any amounts so transferred shall be |
re-transferred by the State Comptroller
and the State Treasurer |
from the Tobacco Settlement Recovery Fund to the
General |
Revenue Fund at the direction of and upon notification from the
|
Governor, but in any event on or before June 30, 2003. |
(j) On or after July 1, 2001 and no later than June 30, |
|
2002, in addition to
any other transfers that may be provided |
for by law, at the direction of and
upon notification from the |
Governor, the State Comptroller shall direct and the
State |
Treasurer shall transfer amounts not to exceed the following |
sums into
the Statistical Services Revolving Fund: |
|
From the General Revenue Fund ................. | $8,450,000 | |
From the Public Utility Fund .................. | 1,700,000 | |
From the Transportation Regulatory Fund ....... | 2,650,000 | |
From the Title III Social Security and | | |
Employment Fund .............................. | 3,700,000 | |
From the Professions Indirect Cost Fund ....... | 4,050,000 | |
From the Underground Storage Tank Fund ........ | 550,000 | |
From the Agricultural Premium Fund ............ | 750,000 | |
From the State Pensions Fund .................. | 200,000 | |
From the Road Fund ............................ | 2,000,000 | |
From the Health Facilities | | |
Planning Fund ................................ | 1,000,000 | |
From the Savings and Residential Finance | | |
Regulatory Fund .............................. | 130,800 | |
From the Appraisal Administration Fund ........ | 28,600 | |
From the Pawnbroker Regulation Fund ........... | 3,600 | |
From the Auction Regulation | | |
Administration Fund .......................... | 35,800 | |
From the Bank and Trust Company Fund .......... | 634,800 | |
From the Real Estate License | | |
Administration Fund .......................... | 313,600 |
|
|
(k) In addition to any other transfers that may be provided |
for by law,
as soon as may be practical after the effective |
date of this amendatory Act of
the 92nd General Assembly, the |
State Comptroller shall direct and the State
Treasurer shall |
transfer the sum of $2,000,000 from the General Revenue Fund
to |
the Teachers Health Insurance Security Fund. |
(k-1) In addition to any other transfers that may be |
provided for by
law, on July 1, 2002, or as soon as may be |
practical thereafter, the State
Comptroller shall direct and |
the State Treasurer shall transfer the sum of
$2,000,000 from |
the General Revenue Fund to the Teachers Health Insurance
|
Security Fund. |
(k-2) In addition to any other transfers that may be |
provided for by
law, on July 1, 2003, or as soon as may be |
practical thereafter, the State
Comptroller shall direct and |
the State Treasurer shall transfer the sum of
$2,000,000 from |
the General Revenue Fund to the Teachers Health Insurance
|
Security Fund. |
(k-3) On or after July 1, 2002 and no later than June 30, |
2003, in
addition to any other transfers that may be provided |
for by law, at the
direction of and upon notification from the |
Governor, the State Comptroller
shall direct and the State |
Treasurer shall transfer amounts not to exceed the
following |
sums into the Statistical Services Revolving Fund: |
|
Appraisal Administration Fund ................. | $150,000 | |
General Revenue Fund .......................... | 10,440,000 | |
|
|
Savings and Residential Finance | | |
Regulatory Fund ........................... | 200,000 | |
State Pensions Fund ........................... | 100,000 | |
Bank and Trust Company Fund ................... | 100,000 | |
Professions Indirect Cost Fund ................ | 3,400,000 | |
Public Utility Fund ........................... | 2,081,200 | |
Real Estate License Administration Fund ....... | 150,000 | |
Title III Social Security and | | |
Employment Fund ........................... | 1,000,000 | |
Transportation Regulatory Fund ................ | 3,052,100 | |
Underground Storage Tank Fund ................. | 50,000 |
|
(l) In addition to any other transfers that may be provided |
for by law, on
July 1, 2002, or as soon as may be practical |
thereafter, the State Comptroller
shall direct and the State |
Treasurer shall transfer the sum of $3,000,000 from
the General |
Revenue Fund to the Presidential Library and Museum Operating
|
Fund. |
(m) In addition to any other transfers that may be provided |
for by law, on
July 1, 2002 and on the effective date of this |
amendatory Act of the 93rd
General Assembly, or as soon |
thereafter as may be practical, the State Comptroller
shall |
direct and the State Treasurer shall transfer the sum of |
$1,200,000 from
the General Revenue Fund to the Violence |
Prevention Fund. |
(n) In addition to any other transfers that may be provided |
for by law,
on July 1,
2003, or as soon thereafter as may be |
|
practical, the State Comptroller shall
direct and the
State |
Treasurer shall transfer the sum of $6,800,000 from the General |
Revenue
Fund to
the DHS Recoveries Trust Fund. |
(o) On or after July 1, 2003, and no later than June 30, |
2004, in
addition to any
other transfers that may be provided |
for by law, at the direction of and upon
notification
from the |
Governor, the State Comptroller shall direct and the State |
Treasurer
shall
transfer amounts not to exceed the following |
sums into the Vehicle Inspection
Fund: |
|
From the Underground Storage Tank Fund ....... | $35,000,000. |
|
(p) On or after July 1, 2003 and until May 1, 2004, in |
addition to any
other
transfers that may be provided for by |
law, at the direction of and upon
notification from
the |
Governor, the State Comptroller shall direct and the State |
Treasurer shall
transfer
amounts not exceeding a total of |
$80,000,000 from the General Revenue Fund to
the
Tobacco |
Settlement Recovery Fund. Any amounts so transferred shall be
|
re-transferred
from the Tobacco Settlement Recovery Fund to the |
General Revenue Fund at the
direction of and upon notification |
from the Governor, but in any event on or
before June
30, 2004. |
(q) In addition to any other transfers that may be provided |
for by law, on
July 1,
2003, or as soon as may be practical |
thereafter, the State Comptroller shall
direct and the
State |
Treasurer shall transfer the sum of $5,000,000 from the General |
Revenue
Fund to
the Illinois Military Family Relief Fund. |
(r) In addition to any other transfers that may be provided |
|
for by law, on
July 1,
2003, or as soon as may be practical |
thereafter, the State Comptroller shall
direct and the
State |
Treasurer shall transfer the sum of $1,922,000 from the General |
Revenue
Fund to
the Presidential Library and Museum Operating |
Fund. |
(s) In addition to any other transfers that may be provided |
for by law, on
or after
July 1, 2003, the State Comptroller |
shall direct and the State Treasurer shall
transfer the
sum of |
$4,800,000 from the Statewide Economic Development Fund to the |
General
Revenue Fund. |
(t) In addition to any other transfers that may be provided |
for by law, on
or after
July 1, 2003, the State Comptroller |
shall direct and the State Treasurer shall
transfer the
sum of |
$50,000,000 from the General Revenue Fund to the Budget |
Stabilization
Fund. |
(u) On or after July 1, 2004 and until May 1, 2005, in |
addition to any other transfers that may be provided for by |
law, at the direction of and upon notification from the |
Governor, the State Comptroller shall direct and the State |
Treasurer shall transfer amounts not exceeding a total of |
$80,000,000 from the General Revenue Fund to the Tobacco |
Settlement Recovery Fund. Any amounts so transferred shall be |
retransferred by the State Comptroller and the State Treasurer |
from the Tobacco Settlement Recovery Fund to the General |
Revenue Fund at the direction of and upon notification from the |
Governor, but in any event on or before June 30, 2005.
|
|
(v) In addition to any other transfers that may be provided |
for by law, on July 1, 2004, or as soon thereafter as may be |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $1,200,000 from the General |
Revenue Fund to the Violence Prevention Fund. |
(w) In addition to any other transfers that may be provided |
for by law, on July 1, 2004, or as soon thereafter as may be |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $6,445,000 from the General |
Revenue Fund to the Presidential Library and Museum Operating |
Fund.
|
(x) In addition to any other transfers that may be provided |
for by law, on January 15, 2005, or as soon thereafter as may |
be practical, the State Comptroller shall direct and the State |
Treasurer shall transfer to the General Revenue Fund the |
following sums: |
From the State Crime Laboratory Fund, $200,000; |
From the State Police Wireless Service Emergency Fund, |
$200,000; |
From the State Offender DNA Identification System |
Fund, $800,000; and |
From the State Police Whistleblower Reward and |
Protection Fund, $500,000.
|
(y) Notwithstanding any other provision of law to the |
contrary, in addition to any other transfers that may be |
provided for by law on June 30, 2005, or as soon as may be |
|
practical thereafter, the State Comptroller shall direct and |
the State Treasurer shall transfer the remaining balance from |
the designated funds into the General Revenue Fund and any |
future deposits that would otherwise be made into these funds |
must instead be made into the General Revenue Fund:
|
(1) the Keep Illinois Beautiful Fund;
|
(2) the
Metropolitan Fair and Exposition Authority |
Reconstruction Fund; |
(3) the
New Technology Recovery Fund; |
(4) the Illinois Rural Bond Bank Trust Fund; |
(5) the ISBE School Bus Driver Permit Fund; |
(6) the
Solid Waste Management Revolving Loan Fund; |
(7)
the State Postsecondary Review Program Fund; |
(8) the
Tourism Attraction Development Matching Grant |
Fund; |
(9) the
Patent and Copyright Fund; |
(10) the
Credit Enhancement Development Fund; |
(11) the
Community Mental Health and Developmental |
Disabilities Services Provider Participation Fee Trust |
Fund; |
(12) the
Nursing Home Grant Assistance Fund; |
(13) the
By-product Material Safety Fund; |
(14) the
Illinois Student Assistance Commission Higher |
EdNet Fund; |
(15) the
DORS State Project Fund; |
(16) the School Technology Revolving Fund; |
|
(17) the
Energy Assistance Contribution Fund; |
(18) the
Illinois Building Commission Revolving Fund; |
(19) the
Illinois Aquaculture Development Fund; |
(20) the
Homelessness Prevention Fund; |
(21) the
DCFS Refugee Assistance Fund; |
(22) the
Illinois Century Network Special Purposes |
Fund; and |
(23) the
Build Illinois Purposes Fund.
|
(z) In addition to any other transfers that may be provided |
for by law, on July 1, 2005, or as soon as may be practical |
thereafter, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $1,200,000 from the General |
Revenue Fund to the Violence Prevention Fund.
|
(aa) In addition to any other transfers that may be |
provided for by law, on July 1, 2005, or as soon as may be |
practical thereafter, the State Comptroller shall direct and |
the State Treasurer shall transfer the sum of $9,000,000 from |
the General Revenue Fund to the Presidential Library and Museum |
Operating Fund.
|
(bb) In addition to any other transfers that may be |
provided for by law, on July 1, 2005, or as soon as may be |
practical thereafter, the State Comptroller shall direct and |
the State Treasurer shall transfer the sum of $6,803,600 from |
the General Revenue Fund to the Securities Audit and |
Enforcement Fund.
|
(cc) In addition to any other transfers that may be |
|
provided for by law, on or after July 1, 2005 and until May 1, |
2006, at the direction of and upon notification from the |
Governor, the State Comptroller shall direct and the State |
Treasurer shall transfer amounts not exceeding a total of |
$80,000,000 from the General Revenue Fund to the Tobacco |
Settlement Recovery Fund. Any amounts so transferred shall be |
re-transferred by the State Comptroller and the State Treasurer |
from the Tobacco Settlement Recovery Fund to the General |
Revenue Fund at the direction of and upon notification from the |
Governor, but in any event on or before June 30, 2006.
|
(dd) In addition to any other transfers that may be |
provided for by law, on April 1, 2005, or as soon thereafter as |
may be practical, at the direction of the Director of Public |
Aid (now Director of Healthcare and Family Services), the State |
Comptroller shall direct and the State Treasurer shall transfer |
from the Public Aid Recoveries Trust Fund amounts not to exceed |
$14,000,000 to the Community Mental Health Medicaid Trust Fund. |
(ee) Notwithstanding any other provision of law, on July 1, |
2006, or as soon thereafter as practical, the State Comptroller |
shall direct and the State Treasurer shall transfer the |
remaining balance from the Illinois Civic Center Bond Fund to |
the Illinois Civic Center Bond Retirement and Interest Fund. |
(ff) In addition to any other transfers that may be |
provided for by law, on and after July 1, 2006 and until June |
30, 2007, at the direction of and upon notification from the |
Director of the Governor's Office of Management and Budget, the |
|
State Comptroller shall direct and the State Treasurer shall |
transfer amounts not exceeding a total of $1,900,000 from the |
General Revenue Fund to the Illinois Capital Revolving Loan |
Fund. |
(gg) In addition to any other transfers that may be |
provided for by law, on and after July 1, 2006 and until May 1, |
2007, at the direction of and upon notification from the |
Governor, the State Comptroller shall direct and the State |
Treasurer shall transfer amounts not exceeding a total of |
$80,000,000 from the General Revenue Fund to the Tobacco |
Settlement Recovery Fund. Any amounts so transferred shall be |
retransferred by the State Comptroller and the State Treasurer |
from the Tobacco Settlement Recovery Fund to the General |
Revenue Fund at the direction of and upon notification from the |
Governor, but in any event on or before June 30, 2007. |
(hh) In addition to any other transfers that may be |
provided for by law, on and after July 1, 2006 and until June |
30, 2007, at the direction of and upon notification from the |
Governor, the State Comptroller shall direct and the State |
Treasurer shall transfer amounts from the Illinois Affordable |
Housing Trust Fund to the designated funds not exceeding the |
following amounts: |
DCFS Children's Services Fund .................$2,200,000
|
Department of Corrections Reimbursement |
and Education Fund ........................$1,500,000
|
Supplemental Low-Income Energy |
|
Assistance Fund ..............................$75,000
|
(ii) In addition to any other transfers that may be |
provided for by law, on or before August 31, 2006, the Governor |
and the State Comptroller may agree to transfer the surplus |
cash balance from the General Revenue Fund to the Budget |
Stabilization Fund and the Pension Stabilization Fund in equal |
proportions. The determination of the amount of the surplus |
cash balance shall be made by the Governor, with the |
concurrence of the State Comptroller, after taking into account |
the June 30, 2006 balances in the general funds and the actual |
or estimated spending from the general funds during the lapse |
period. Notwithstanding the foregoing, the maximum amount that |
may be transferred under this subsection (ii) is $50,000,000. |
(jj) In addition to any other transfers that may be |
provided for by law, on July 1, 2006, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $8,250,000 from the General |
Revenue Fund to the Presidential Library and Museum Operating |
Fund. |
(kk) In addition to any other transfers that may be |
provided for by law, on July 1, 2006, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $1,400,000 from the General |
Revenue Fund to the Violence Prevention Fund.
|
(ll) In addition to any other transfers that may be |
provided for by law, on the first day of each calendar quarter |
|
of the fiscal year beginning July 1, 2006, or as soon |
thereafter as practical, the State Comptroller shall direct and |
the State Treasurer shall transfer from the General Revenue |
Fund amounts equal to one-fourth of $20,000,000 to the |
Renewable Energy Resources Trust Fund. |
(mm) In addition to any other transfers that may be |
provided for by law, on July 1, 2006, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $1,320,000 from the General |
Revenue Fund to the I-FLY Fund. |
(nn) In addition to any other transfers that may be |
provided for by law, on July 1, 2006, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $3,000,000 from the General |
Revenue Fund to the African-American HIV/AIDS Response Fund. |
(oo) In addition to any other transfers that may be |
provided for by law, on and after July 1, 2006 and until June |
30, 2007, at the direction of and upon notification from the |
Governor, the State Comptroller shall direct and the State |
Treasurer shall transfer amounts identified as net receipts |
from the sale of all or part of the Illinois Student Assistance |
Commission loan portfolio from the Student Loan Operating Fund |
to the General Revenue Fund. The maximum amount that may be |
transferred pursuant to this Section is $38,800,000. In |
addition, no transfer may be made pursuant to this Section that |
would have the effect of reducing the available balance in the |
|
Student Loan Operating Fund to an amount less than the amount |
remaining unexpended and unreserved from the total |
appropriations from the Fund estimated to be expended for the |
fiscal year. The State Treasurer and Comptroller shall transfer |
the amounts designated under this Section as soon as may be |
practical after receiving the direction to transfer from the |
Governor.
|
(pp)
In addition to any other transfers that may be |
provided for by law, on July 1, 2006, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $2,000,000 from the General |
Revenue Fund to the Illinois Veterans Assistance Fund. |
(qq) In addition to any other transfers that may be |
provided for by law, on and after July 1, 2007 and until May 1, |
2008, at the direction of and upon notification from the |
Governor, the State Comptroller shall direct and the State |
Treasurer shall transfer amounts not exceeding a total of |
$80,000,000 from the General Revenue Fund to the Tobacco |
Settlement Recovery Fund. Any amounts so transferred shall be |
retransferred by the State Comptroller and the State Treasurer |
from the Tobacco Settlement Recovery Fund to the General |
Revenue Fund at the direction of and upon notification from the |
Governor, but in any event on or before June 30, 2008. |
(rr) In addition to any other transfers that may be |
provided for by law, on and after July 1, 2007 and until June |
30, 2008, at the direction of and upon notification from the |
|
Governor, the State Comptroller shall direct and the State |
Treasurer shall transfer amounts from the Illinois Affordable |
Housing Trust Fund to the designated funds not exceeding the |
following amounts: |
DCFS Children's Services Fund .................$2,200,000
|
Department of Corrections Reimbursement |
and Education Fund ........................$1,500,000
|
Supplemental Low-Income Energy |
Assistance Fund ..............................$75,000
|
(ss) In addition to any other transfers that may be |
provided for by law, on July 1, 2007, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $8,250,000 from the General |
Revenue Fund to the Presidential Library and Museum Operating |
Fund. |
(tt) In addition to any other transfers that may be |
provided for by law, on July 1, 2007, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $1,400,000 from the General |
Revenue Fund to the Violence Prevention Fund.
|
(uu) In addition to any other transfers that may be |
provided for by law, on July 1, 2007, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $1,320,000 from the General |
Revenue Fund to the I-FLY Fund. |
(vv) In addition to any other transfers that may be |
|
provided for by law, on July 1, 2007, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $3,000,000 from the General |
Revenue Fund to the African-American HIV/AIDS Response Fund. |
(ww) In addition to any other transfers that may be |
provided for by law, on July 1, 2007, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $3,500,000 from the General |
Revenue Fund to the Predatory Lending Database Program Fund. |
(xx) In addition to any other transfers that may be |
provided for by law, on July 1, 2007, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $5,000,000 from the General |
Revenue Fund to the Digital Divide Elimination Fund. |
(yy) In addition to any other transfers that may be |
provided for by law, on July 1, 2007, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $4,000,000 from the General |
Revenue Fund to the Digital Divide Elimination Infrastructure |
Fund. |
(zz) In addition to any other transfers that may be |
provided for by law, on July 1, 2008, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $5,000,000 from the General |
Revenue Fund to the Digital Divide Elimination Fund. |
(aaa) In addition to any other transfers that may be |
|
provided for by law, on and after July 1, 2008 and until May 1, |
2009, at the direction of and upon notification from the |
Governor, the State Comptroller shall direct and the State |
Treasurer shall transfer amounts not exceeding a total of |
$80,000,000 from the General Revenue Fund to the Tobacco |
Settlement Recovery Fund. Any amounts so transferred shall be |
retransferred by the State Comptroller and the State Treasurer |
from the Tobacco Settlement Recovery Fund to the General |
Revenue Fund at the direction of and upon notification from the |
Governor, but in any event on or before June 30, 2009. |
(bbb) In addition to any other transfers that may be |
provided for by law, on and after July 1, 2008 and until June |
30, 2009, at the direction of and upon notification from the |
Governor, the State Comptroller shall direct and the State |
Treasurer shall transfer amounts from the Illinois Affordable |
Housing Trust Fund to the designated funds not exceeding the |
following amounts: |
DCFS Children's Services Fund .............$2,200,000 |
Department of Corrections Reimbursement |
and Education Fund ........................$1,500,000 |
Supplemental Low-Income Energy |
Assistance Fund ..............................$75,000 |
(ccc) In addition to any other transfers that may be |
provided for by law, on July 1, 2008, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $7,450,000 from the General |
|
Revenue Fund to the Presidential Library and Museum Operating |
Fund. |
(ddd) In addition to any other transfers that may be |
provided for by law, on July 1, 2008, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $1,400,000 from the General |
Revenue Fund to the Violence Prevention Fund. |
(eee) In addition to any other transfers that may be |
provided for by law, on July 1, 2009, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $5,000,000 from the General |
Revenue Fund to the Digital Divide Elimination Fund. |
(fff) In addition to any other transfers that may be |
provided for by law, on and after July 1, 2009 and until May 1, |
2010, at the direction of and upon notification from the |
Governor, the State Comptroller shall direct and the State |
Treasurer shall transfer amounts not exceeding a total of |
$80,000,000 from the General Revenue Fund to the Tobacco |
Settlement Recovery Fund. Any amounts so transferred shall be |
retransferred by the State Comptroller and the State Treasurer |
from the Tobacco Settlement Recovery Fund to the General |
Revenue Fund at the direction of and upon notification from the |
Governor, but in any event on or before June 30, 2010. |
(ggg) In addition to any other transfers that may be |
provided for by law, on July 1, 2009, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
|
Treasurer shall transfer the sum of $7,450,000 from the General |
Revenue Fund to the Presidential Library and Museum Operating |
Fund. |
(hhh) In addition to any other transfers that may be |
provided for by law, on July 1, 2009, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $1,400,000 from the General |
Revenue Fund to the Violence Prevention Fund. |
(iii) In addition to any other transfers that may be |
provided for by law, on July 1, 2009, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $100,000 from the General |
Revenue Fund to the Heartsaver AED Fund. |
(jjj) In addition to any other transfers that may be |
provided for by law, on and after July 1, 2009 and until June |
30, 2010, at the direction of and upon notification from the |
Governor, the State Comptroller shall direct and the State |
Treasurer shall transfer amounts not exceeding a total of |
$17,000,000 from the General Revenue Fund to the DCFS |
Children's Services Fund. |
(lll) In addition to any other transfers that may be |
provided for by law, on July 1, 2009, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $5,000,000 from the General |
Revenue Fund to the Communications Revolving Fund. |
(mmm) In addition to any other transfers that may be |
|
provided for by law, on July 1, 2009, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $9,700,000 from the General |
Revenue Fund to the Senior Citizens Real Estate Deferred Tax |
Revolving Fund. |
(nnn) In addition to any other transfers that may be |
provided for by law, on July 1, 2009, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $565,000 from the FY09 |
Budget Relief Fund to the Horse Racing Fund. |
(ooo) In addition to any other transfers that may be |
provided by law, on July 1, 2009, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $600,000 from the General |
Revenue Fund to the Temporary Relocation Expenses Revolving |
Fund. |
(ppp) In addition to any other transfers that may be |
provided for by law, on July 1, 2010, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $5,000,000 from the General |
Revenue Fund to the Digital Divide Elimination Fund. |
(qqq) In addition to any other transfers that may be |
provided for by law, on and after July 1, 2010 and until May 1, |
2011, at the direction of and upon notification from the |
Governor, the State Comptroller shall direct and the State |
Treasurer shall transfer amounts not exceeding a total of |
|
$80,000,000 from the General Revenue Fund to the Tobacco |
Settlement Recovery Fund. Any amounts so transferred shall be |
retransferred by the State Comptroller and the State Treasurer |
from the Tobacco Settlement Recovery Fund to the General |
Revenue Fund at the direction of and upon notification from the |
Governor, but in any event on or before June 30, 2011. |
(rrr) In addition to any other transfers that may be |
provided for by law, on July 1, 2010, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $6,675,000 from the General |
Revenue Fund to the Presidential Library and Museum Operating |
Fund. |
(sss) In addition to any other transfers that may be |
provided for by law, on July 1, 2010, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $1,400,000 from the General |
Revenue Fund to the Violence Prevention Fund. |
(ttt) In addition to any other transfers that may be |
provided for by law, on July 1, 2010, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $100,000 from the General |
Revenue Fund to the Heartsaver AED Fund. |
(uuu) In addition to any other transfers that may be |
provided for by law, on July 1, 2010, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $5,000,000 from the General |
|
Revenue Fund to the Communications Revolving Fund. |
(vvv) In addition to any other transfers that may be |
provided for by law, on July 1, 2010, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $3,000,000 from the General |
Revenue Fund to the Illinois Capital Revolving Loan Fund. |
(www) In addition to any other transfers that may be |
provided for by law, on July 1, 2010, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $17,000,000 from the |
General Revenue Fund to the DCFS Children's Services Fund. |
(xxx) In addition to any other transfers that may be |
provided for by law, on July 1, 2010, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $2,000,000 from the Digital |
Divide Elimination Infrastructure Fund, of which $1,000,000 |
shall go to the Workforce, Technology, and Economic Development |
Fund and $1,000,000 to the Public Utility Fund. |
(yyy) In addition to any other transfers that may be |
provided for by law, on and after July 1, 2011 and until May 1, |
2012, at the direction of and upon notification from the |
Governor, the State Comptroller shall direct and the State |
Treasurer shall transfer amounts not exceeding a total of |
$80,000,000 from the General Revenue Fund to the Tobacco |
Settlement Recovery Fund. Any amounts so transferred shall be |
retransferred by the State Comptroller and the State Treasurer |
|
from the Tobacco Settlement Recovery Fund to the General |
Revenue Fund at the direction of and upon notification from the |
Governor, but in any event on or before June 30, 2012. |
(zzz) In addition to any other transfers that may be |
provided for by law, on July 1, 2011, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $1,000,000 from the General |
Revenue Fund to the Illinois Veterans Assistance Fund. |
(aaaa) In addition to any other transfers that may be |
provided for by law, on July 1, 2011, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $8,000,000 from the General |
Revenue Fund to the Presidential Library and Museum Operating |
Fund. |
(bbbb) In addition to any other transfers that may be |
provided for by law, on July 1, 2011, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $1,400,000 from the General |
Revenue Fund to the Violence Prevention Fund. |
(cccc) In addition to any other transfers that may be |
provided for by law, on July 1, 2011, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $14,100,000 from the |
General Revenue Fund to the State Garage Revolving Fund. |
(dddd) In addition to any other transfers that may be |
provided for by law, on July 1, 2011, or as soon thereafter as |
|
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $4,000,000 from the General |
Revenue Fund to the Digital Divide Elimination Fund. |
(eeee) In addition to any other transfers that may be |
provided for by law, on July 1, 2011, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $500,000 from the General |
Revenue Fund to the Senior Citizens Real Estate Deferred Tax |
Revolving Fund. |
(Source: P.A. 99-933, eff. 1-27-17.) |
(30 ILCS 105/8g-1) |
Sec. 8g-1. Fund transfers. |
(a) In addition to any other transfers that may be provided |
for by law, on and after July 1, 2012 and until May 1, 2013, at |
the direction of and upon notification from the Governor, the |
State Comptroller shall direct and the State Treasurer shall |
transfer amounts not exceeding a total of $80,000,000 from the |
General Revenue Fund to the Tobacco Settlement Recovery Fund. |
Any amounts so transferred shall be retransferred by the State |
Comptroller and the State Treasurer from the Tobacco Settlement |
Recovery Fund to the General Revenue Fund at the direction of |
and upon notification from the Governor, but in any event on or |
before June 30, 2013.
|
(b) In addition to any other transfers that may be provided |
for by law, on and after July 1, 2013 and until May 1, 2014, at |
|
the direction of and upon notification from the Governor, the |
State Comptroller shall direct and the State Treasurer shall |
transfer amounts not exceeding a total of $80,000,000 from the |
General Revenue Fund to the Tobacco Settlement Recovery Fund. |
Any amounts so transferred shall be retransferred by the State |
Comptroller and the State Treasurer from the Tobacco Settlement |
Recovery Fund to the General Revenue Fund at the direction of |
and upon notification from the Governor, but in any event on or |
before June 30, 2014. |
(c) In addition to any other transfers that may be provided |
for by law, on July 1, 2013, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $1,400,000 from the General |
Revenue Fund to the ICJIA Violence Prevention Fund. |
(d) In addition to any other transfers that may be provided |
for by law, on July 1, 2013, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $1,500,000 from the General |
Revenue Fund to the Illinois Veterans Assistance Fund. |
(e) In addition to any other transfers that may be provided |
for by law, on July 1, 2013, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $500,000 from the General |
Revenue Fund to the Senior Citizens Real Estate Deferred Tax |
Revolving Fund. |
(f) In addition to any other transfers that may be provided |
|
for by law, on July 1, 2013, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $4,000,000 from the General |
Revenue Fund to the Digital Divide Elimination Fund. |
(g) In addition to any other transfers that may be provided |
for by law, on July 1, 2013, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $5,000,000 from the General |
Revenue Fund to the Communications Revolving Fund. |
(h) In addition to any other transfers that may be provided |
for by law, on July 1, 2013, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $9,800,000 from the General |
Revenue Fund to the Presidential Library and Museum Operating |
Fund. |
(i) In addition to any other transfers that may be provided |
for by law, on and after July 1, 2014 and until May 1, 2015, at |
the direction of and upon notification from the Governor, the |
State Comptroller shall direct and the State Treasurer shall |
transfer amounts not exceeding a total of $80,000,000 from the |
General Revenue Fund to the Tobacco Settlement Recovery Fund. |
Any amounts so transferred shall be retransferred by the State |
Comptroller and the State Treasurer from the Tobacco Settlement |
Recovery Fund to the General Revenue Fund at the direction of |
and upon notification from the Governor, but in any event on or |
before June 30, 2015. |
|
(j) In addition to any other transfers that may be provided |
for by law, on July 1, 2014, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $10,000,000 from the |
General Revenue Fund to the Presidential Library and Museum |
Operating Fund. |
(k) In addition to any other transfers that may be provided |
for by law, as soon as practical, the State Comptroller shall |
direct and the State Treasurer shall transfer the sum of |
$500,000 from the General Revenue Fund to the Grant |
Accountability and Transparency Fund. |
(Source: P.A. 97-732, eff. 6-30-12; 98-24, eff. 6-19-13; |
98-674, eff. 6-30-14.)
|
(30 ILCS 105/13.2) (from Ch. 127, par. 149.2)
|
Sec. 13.2. Transfers among line item appropriations. |
(a) Transfers among line item appropriations from the same
|
treasury fund for the objects specified in this Section may be |
made in
the manner provided in this Section when the balance |
remaining in one or
more such line item appropriations is |
insufficient for the purpose for
which the appropriation was |
made. |
(a-1) No transfers may be made from one
agency to another |
agency, nor may transfers be made from one institution
of |
higher education to another institution of higher education |
except as provided by subsection (a-4).
|
|
(a-2) Except as otherwise provided in this Section, |
transfers may be made only among the objects of expenditure |
enumerated
in this Section, except that no funds may be |
transferred from any
appropriation for personal services, from |
any appropriation for State
contributions to the State |
Employees' Retirement System, from any
separate appropriation |
for employee retirement contributions paid by the
employer, nor |
from any appropriation for State contribution for
employee |
group insurance. During State fiscal year 2005, an agency may |
transfer amounts among its appropriations within the same |
treasury fund for personal services, employee retirement |
contributions paid by employer, and State Contributions to |
retirement systems; notwithstanding and in addition to the |
transfers authorized in subsection (c) of this Section, the |
fiscal year 2005 transfers authorized in this sentence may be |
made in an amount not to exceed 2% of the aggregate amount |
appropriated to an agency within the same treasury fund. During |
State fiscal year 2007, the Departments of Children and Family |
Services, Corrections, Human Services, and Juvenile Justice |
may transfer amounts among their respective appropriations |
within the same treasury fund for personal services, employee |
retirement contributions paid by employer, and State |
contributions to retirement systems. During State fiscal year |
2010, the Department of Transportation may transfer amounts |
among their respective appropriations within the same treasury |
fund for personal services, employee retirement contributions |
|
paid by employer, and State contributions to retirement |
systems. During State fiscal years 2010 and 2014 only, an |
agency may transfer amounts among its respective |
appropriations within the same treasury fund for personal |
services, employee retirement contributions paid by employer, |
and State contributions to retirement systems. |
Notwithstanding, and in addition to, the transfers authorized |
in subsection (c) of this Section, these transfers may be made |
in an amount not to exceed 2% of the aggregate amount |
appropriated to an agency within the same treasury fund.
|
(a-2.5) During State fiscal year 2015 only, the State's |
Attorneys Appellate Prosecutor may transfer amounts among its |
respective appropriations contained in operational line items |
within the same treasury fund. Notwithstanding, and in addition |
to, the transfers authorized in subsection (c) of this Section, |
these transfers may be made in an amount not to exceed 4% of |
the aggregate amount appropriated to the State's Attorneys |
Appellate Prosecutor within the same treasury fund. |
(a-3) Further, if an agency receives a separate
|
appropriation for employee retirement contributions paid by |
the employer,
any transfer by that agency into an appropriation |
for personal services
must be accompanied by a corresponding |
transfer into the appropriation for
employee retirement |
contributions paid by the employer, in an amount
sufficient to |
meet the employer share of the employee contributions
required |
to be remitted to the retirement system. |
|
(a-4) Long-Term Care Rebalancing. The Governor may |
designate amounts set aside for institutional services |
appropriated from the General Revenue Fund or any other State |
fund that receives monies for long-term care services to be |
transferred to all State agencies responsible for the |
administration of community-based long-term care programs, |
including, but not limited to, community-based long-term care |
programs administered by the Department of Healthcare and |
Family Services, the Department of Human Services, and the |
Department on Aging, provided that the Director of Healthcare |
and Family Services first certifies that the amounts being |
transferred are necessary for the purpose of assisting persons |
in or at risk of being in institutional care to transition to |
community-based settings, including the financial data needed |
to prove the need for the transfer of funds. The total amounts |
transferred shall not exceed 4% in total of the amounts |
appropriated from the General Revenue Fund or any other State |
fund that receives monies for long-term care services for each |
fiscal year. A notice of the fund transfer must be made to the |
General Assembly and posted at a minimum on the Department of |
Healthcare and Family Services website, the Governor's Office |
of Management and Budget website, and any other website the |
Governor sees fit. These postings shall serve as notice to the |
General Assembly of the amounts to be transferred. Notice shall |
be given at least 30 days prior to transfer. |
(b) In addition to the general transfer authority provided |
|
under
subsection (c), the following agencies have the specific |
transfer authority
granted in this subsection: |
The Department of Healthcare and Family Services is |
authorized to make transfers
representing savings attributable |
to not increasing grants due to the
births of additional |
children from line items for payments of cash grants to
line |
items for payments for employment and social services for the |
purposes
outlined in subsection (f) of Section 4-2 of the |
Illinois Public Aid Code. |
The Department of Children and Family Services is |
authorized to make
transfers not exceeding 2% of the aggregate |
amount appropriated to it within
the same treasury fund for the |
following line items among these same line
items: Foster Home |
and Specialized Foster Care and Prevention, Institutions
and |
Group Homes and Prevention, and Purchase of Adoption and |
Guardianship
Services. |
The Department on Aging is authorized to make transfers not
|
exceeding 2% of the aggregate amount appropriated to it within |
the same
treasury fund for the following Community Care Program |
line items among these
same line items: purchase of services |
covered by the Community Care Program and Comprehensive Case |
Coordination. |
The State Treasurer is authorized to make transfers among |
line item
appropriations
from the Capital Litigation Trust |
Fund, with respect to costs incurred in
fiscal years 2002 and |
2003 only, when the balance remaining in one or
more such
line |
|
item appropriations is insufficient for the purpose for which |
the
appropriation was
made, provided that no such transfer may |
be made unless the amount transferred
is no
longer required for |
the purpose for which that appropriation was made. |
The State Board of Education is authorized to make |
transfers from line item appropriations within the same |
treasury fund for General State Aid and General State Aid - |
Hold Harmless, provided that no such transfer may be made |
unless the amount transferred is no longer required for the |
purpose for which that appropriation was made, to the line item |
appropriation for Transitional Assistance when the balance |
remaining in such line item appropriation is insufficient for |
the purpose for which the appropriation was made. |
The State Board of Education is authorized to make |
transfers between the following line item appropriations |
within the same treasury fund: Disabled Student |
Services/Materials (Section 14-13.01 of the School Code), |
Disabled Student Transportation Reimbursement (Section |
14-13.01 of the School Code), Disabled Student Tuition - |
Private Tuition (Section 14-7.02 of the School Code), |
Extraordinary Special Education (Section 14-7.02b of the |
School Code), Reimbursement for Free Lunch/Breakfast Program, |
Summer School Payments (Section 18-4.3 of the School Code), and |
Transportation - Regular/Vocational Reimbursement (Section |
29-5 of the School Code). Such transfers shall be made only |
when the balance remaining in one or more such line item |
|
appropriations is insufficient for the purpose for which the |
appropriation was made and provided that no such transfer may |
be made unless the amount transferred is no longer required for |
the purpose for which that appropriation was made. |
The Department of Healthcare and Family Services is |
authorized to make transfers not exceeding 4% of the aggregate |
amount appropriated to it, within the same treasury fund, among |
the various line items appropriated for Medical Assistance. |
(c) The sum of such transfers for an agency in a fiscal |
year shall not
exceed 2% of the aggregate amount appropriated |
to it within the same treasury
fund for the following objects: |
Personal Services; Extra Help; Student and
Inmate |
Compensation; State Contributions to Retirement Systems; State
|
Contributions to Social Security; State Contribution for |
Employee Group
Insurance; Contractual Services; Travel; |
Commodities; Printing; Equipment;
Electronic Data Processing; |
Operation of Automotive Equipment;
Telecommunications |
Services; Travel and Allowance for Committed, Paroled
and |
Discharged Prisoners; Library Books; Federal Matching Grants |
for
Student Loans; Refunds; Workers' Compensation, |
Occupational Disease, and
Tort Claims; and, in appropriations |
to institutions of higher education,
Awards and Grants. |
Notwithstanding the above, any amounts appropriated for
|
payment of workers' compensation claims to an agency to which |
the authority
to evaluate, administer and pay such claims has |
been delegated by the
Department of Central Management Services |
|
may be transferred to any other
expenditure object where such |
amounts exceed the amount necessary for the
payment of such |
claims. |
(c-1) Special provisions for State fiscal year 2003. |
Notwithstanding any
other provision of this Section to the |
contrary, for State fiscal year 2003
only, transfers among line |
item appropriations to an agency from the same
treasury fund |
may be made provided that the sum of such transfers for an |
agency
in State fiscal year 2003 shall not exceed 3% of the |
aggregate amount
appropriated to that State agency for State |
fiscal year 2003 for the following
objects: personal services, |
except that no transfer may be approved which
reduces the |
aggregate appropriations for personal services within an |
agency;
extra help; student and inmate compensation; State
|
contributions to retirement systems; State contributions to |
social security;
State contributions for employee group |
insurance; contractual services; travel;
commodities; |
printing; equipment; electronic data processing; operation of
|
automotive equipment; telecommunications services; travel and |
allowance for
committed, paroled, and discharged prisoners; |
library books; federal matching
grants for student loans; |
refunds; workers' compensation, occupational disease,
and tort |
claims; and, in appropriations to institutions of higher |
education,
awards and grants. |
(c-2) Special provisions for State fiscal year 2005. |
Notwithstanding subsections (a), (a-2), and (c), for State |
|
fiscal year 2005 only, transfers may be made among any line |
item appropriations from the same or any other treasury fund |
for any objects or purposes, without limitation, when the |
balance remaining in one or more such line item appropriations |
is insufficient for the purpose for which the appropriation was |
made, provided that the sum of those transfers by a State |
agency shall not exceed 4% of the aggregate amount appropriated |
to that State agency for fiscal year 2005.
|
(c-3) Special provisions for State fiscal year 2015. |
Notwithstanding any other provision of this Section, for State |
fiscal year 2015, transfers among line item appropriations to a |
State agency from the same State treasury fund may be made for |
operational or lump sum expenses only, provided that the sum of |
such transfers for a State agency in State fiscal year 2015 |
shall not exceed 4% of the aggregate amount appropriated to |
that State agency for operational or lump sum expenses for |
State fiscal year 2015. For the purpose of this subsection, |
"operational or lump sum expenses" includes the following |
objects: personal services; extra help; student and inmate |
compensation; State contributions to retirement systems; State |
contributions to social security; State contributions for |
employee group insurance; contractual services; travel; |
commodities; printing; equipment; electronic data processing; |
operation of automotive equipment; telecommunications |
services; travel and allowance for committed, paroled, and |
discharged prisoners; library books; federal matching grants |
|
for student loans; refunds; workers' compensation, |
occupational disease, and tort claims; lump sum and other |
purposes; and lump sum operations. For the purpose of this |
subsection (c-3), "State agency" does not include the Attorney |
General, the Secretary of State, the Comptroller, the |
Treasurer, or the legislative or judicial branches. |
(c-4) Special provisions for State fiscal year 2018. |
Notwithstanding any other provision of this Section, for State |
fiscal year 2018, transfers among line item appropriations to a |
State agency from the same State treasury fund may be made for |
operational or lump sum expenses only, provided that the sum of |
such transfers for a State agency in State fiscal year 2018 |
shall not exceed 4% of the aggregate amount appropriated to |
that State agency for operational or lump sum expenses for |
State fiscal year 2018. For the purpose of this subsection |
(c-4), "operational or lump sum expenses" includes the |
following objects: personal services; extra help; student and |
inmate compensation; State contributions to retirement |
systems; State contributions to social security; State |
contributions for employee group insurance; contractual |
services; travel; commodities; printing; equipment; electronic |
data processing; operation of automotive equipment; |
telecommunications services; travel and allowance for |
committed, paroled, and discharged prisoners; library books; |
federal matching grants for student loans; refunds; workers' |
compensation, occupational disease, and tort claims; lump sum |
|
and other purposes; and lump sum operations. For the purpose of |
this subsection (c-4), "State agency" does not include the |
Attorney General, the Secretary of State, the Comptroller, the |
Treasurer, or the legislative or judicial branches. |
(d) Transfers among appropriations made to agencies of the |
Legislative
and Judicial departments and to the |
constitutionally elected officers in the
Executive branch |
require the approval of the officer authorized in Section 10
of |
this Act to approve and certify vouchers. Transfers among |
appropriations
made to the University of Illinois, Southern |
Illinois University, Chicago State
University, Eastern |
Illinois University, Governors State University, Illinois
|
State University, Northeastern Illinois University, Northern |
Illinois
University, Western Illinois University, the Illinois |
Mathematics and Science
Academy and the Board of Higher |
Education require the approval of the Board of
Higher Education |
and the Governor. Transfers among appropriations to all other
|
agencies require the approval of the Governor. |
The officer responsible for approval shall certify that the
|
transfer is necessary to carry out the programs and purposes |
for which
the appropriations were made by the General Assembly |
and shall transmit
to the State Comptroller a certified copy of |
the approval which shall
set forth the specific amounts |
transferred so that the Comptroller may
change his records |
accordingly. The Comptroller shall furnish the
Governor with |
information copies of all transfers approved for agencies
of |
|
the Legislative and Judicial departments and transfers |
approved by
the constitutionally elected officials of the |
Executive branch other
than the Governor, showing the amounts |
transferred and indicating the
dates such changes were entered |
on the Comptroller's records. |
(e) The State Board of Education, in consultation with the |
State Comptroller, may transfer line item appropriations for |
General State Aid between the Common School Fund and the |
Education Assistance Fund. With the advice and consent of the |
Governor's Office of Management and Budget, the State Board of |
Education, in consultation with the State Comptroller, may |
transfer line item appropriations between the General Revenue |
Fund and the Education Assistance Fund for the following |
programs: |
(1) Disabled Student Personnel Reimbursement (Section |
14-13.01 of the School Code); |
(2) Disabled Student Transportation Reimbursement |
(subsection (b) of Section 14-13.01 of the School Code); |
(3) Disabled Student Tuition - Private Tuition |
(Section 14-7.02 of the School Code); |
(4) Extraordinary Special Education (Section 14-7.02b |
of the School Code); |
(5) Reimbursement for Free Lunch/Breakfast Programs; |
(6) Summer School Payments (Section 18-4.3 of the |
School Code); |
(7) Transportation - Regular/Vocational Reimbursement |
|
(Section 29-5 of the School Code); |
(8) Regular Education Reimbursement (Section 18-3 of |
the School Code); and |
(9) Special Education Reimbursement (Section 14-7.03 |
of the School Code). |
(Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14; 99-2, |
eff. 3-26-15.)
|
Section 5-15. The State Revenue Sharing Act is amended by |
changing Section 12 as follows:
|
(30 ILCS 115/12) (from Ch. 85, par. 616)
|
Sec. 12. Personal Property Tax Replacement Fund. There is |
hereby
created the Personal Property Tax Replacement Fund, a |
special fund in
the State Treasury into which shall be paid all |
revenue realized:
|
(a) all amounts realized from the additional personal |
property tax
replacement income tax imposed by subsections (c) |
and (d) of Section 201 of the
Illinois Income Tax Act, except |
for those amounts deposited into the Income Tax
Refund Fund |
pursuant to subsection (c) of Section 901 of the Illinois |
Income
Tax Act; and
|
(b) all amounts realized from the additional personal |
property replacement
invested capital taxes imposed by Section |
2a.1 of the Messages Tax
Act, Section 2a.1 of the Gas Revenue |
Tax Act, Section 2a.1 of the Public
Utilities Revenue Act, and |
|
Section 3 of the Water Company Invested Capital
Tax Act, and |
amounts payable to the Department of Revenue under the
|
Telecommunications Infrastructure Maintenance Fee Act.
|
As soon as may be after the end of each month, the |
Department of Revenue
shall certify to the Treasurer and the |
Comptroller the amount of all refunds
paid out of the General |
Revenue Fund through the preceding month on account
of |
overpayment of liability on taxes paid into the Personal |
Property Tax
Replacement Fund. Upon receipt of such |
certification, the Treasurer and
the Comptroller shall |
transfer the amount so certified from the Personal
Property Tax |
Replacement Fund into the General Revenue Fund.
|
The payments of revenue into the Personal Property Tax |
Replacement Fund
shall be used exclusively for distribution to |
taxing districts, regional offices and officials, and local |
officials as provided
in this Section and in the School Code, |
payment of the ordinary and contingent expenses of the Property |
Tax Appeal Board, payment of the expenses of the Department of |
Revenue incurred
in administering the collection and |
distribution of monies paid into the
Personal Property Tax |
Replacement Fund and transfers due to refunds to
taxpayers for |
overpayment of liability for taxes paid into the Personal
|
Property Tax Replacement Fund.
|
In addition, moneys in the Personal Property Tax
|
Replacement Fund may be used to pay any of the following: (i) |
salary, stipends, and additional compensation as provided by |
|
law for chief election clerks, county clerks, and county |
recorders; (ii) costs associated with regional offices of |
education and educational service centers; (iii) |
reimbursements payable by the State Board of Elections under |
Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the |
Election Code; (iv) expenses of the Illinois Educational Labor |
Relations Board; and (v) salary, personal services, and |
additional compensation as provided by law for court reporters |
under the Court Reporters Act. |
As soon as may be after the effective date of this |
amendatory Act of 1980,
the Department of Revenue shall certify |
to the Treasurer the amount of net
replacement revenue paid |
into the General Revenue Fund prior to that effective
date from |
the additional tax imposed by Section 2a.1 of the Messages Tax
|
Act; Section 2a.1 of the Gas Revenue Tax Act; Section 2a.1 of |
the Public
Utilities Revenue Act; Section 3 of the Water |
Company Invested Capital Tax Act;
amounts collected by the |
Department of Revenue under the Telecommunications |
Infrastructure Maintenance Fee Act; and the
additional |
personal
property tax replacement income tax imposed by
the |
Illinois Income Tax Act, as amended by Public
Act 81-1st |
Special Session-1. Net replacement revenue shall be defined as
|
the total amount paid into and remaining in the General Revenue |
Fund as a
result of those Acts minus the amount outstanding and |
obligated from the
General Revenue Fund in state vouchers or |
warrants prior to the effective
date of this amendatory Act of |
|
1980 as refunds to taxpayers for overpayment
of liability under |
those Acts.
|
All interest earned by monies accumulated in the Personal |
Property
Tax Replacement Fund shall be deposited in such Fund. |
All amounts allocated
pursuant to this Section are appropriated |
on a continuing basis.
|
Prior to December 31, 1980, as soon as may be after the end |
of each quarter
beginning with the quarter ending December 31, |
1979, and on and after
December 31, 1980, as soon as may be |
after January 1, March 1, April 1, May
1, July 1, August 1, |
October 1 and December 1 of each year, the Department
of |
Revenue shall allocate to each taxing district as defined in |
Section 1-150
of the Property Tax Code, in accordance with
the |
provisions of paragraph (2) of this Section the portion of the |
funds held
in the Personal Property Tax Replacement Fund which |
is required to be
distributed, as provided in paragraph (1), |
for each quarter. Provided,
however, under no circumstances |
shall any taxing district during each of the
first two years of |
distribution of the taxes imposed by this amendatory Act of
|
1979 be entitled to an annual allocation which is less than the |
funds such
taxing district collected from the 1978 personal |
property tax. Provided further
that under no circumstances |
shall any taxing district during the third year of
distribution |
of the taxes imposed by this amendatory Act of 1979 receive |
less
than 60% of the funds such taxing district collected from |
the 1978 personal
property tax. In the event that the total of |
|
the allocations made as above
provided for all taxing |
districts, during either of such 3 years, exceeds the
amount |
available for distribution the allocation of each taxing |
district shall
be proportionately reduced. Except as provided |
in Section 13 of this Act, the
Department shall then certify, |
pursuant to appropriation, such allocations to
the State |
Comptroller who shall pay over to the several taxing districts |
the
respective amounts allocated to them.
|
Any township which receives an allocation based in whole or |
in part upon
personal property taxes which it levied pursuant |
to Section 6-507 or 6-512
of the Illinois Highway Code and |
which was previously
required to be paid
over to a municipality |
shall immediately pay over to that municipality a
proportionate |
share of the personal property replacement funds which such
|
township receives.
|
Any municipality or township, other than a municipality |
with a population
in excess of 500,000, which receives an |
allocation based in whole or in
part on personal property taxes |
which it levied pursuant to Sections 3-1,
3-4 and 3-6 of the |
Illinois Local Library Act and which was
previously
required to |
be paid over to a public library shall immediately pay over
to |
that library a proportionate share of the personal property tax |
replacement
funds which such municipality or township |
receives; provided that if such
a public library has converted |
to a library organized under The Illinois
Public Library |
District Act, regardless of whether such conversion has
|
|
occurred on, after or before January 1, 1988, such |
proportionate share
shall be immediately paid over to the |
library district which maintains and
operates the library. |
However, any library that has converted prior to January
1, |
1988, and which hitherto has not received the personal property |
tax
replacement funds, shall receive such funds commencing on |
January 1, 1988.
|
Any township which receives an allocation based in whole or |
in part on
personal property taxes which it levied pursuant to |
Section 1c of the Public
Graveyards Act and which taxes were |
previously required to be paid
over to or used for such public |
cemetery or cemeteries shall immediately
pay over to or use for |
such public cemetery or cemeteries a proportionate
share of the |
personal property tax replacement funds which the township
|
receives.
|
Any taxing district which receives an allocation based in |
whole or in
part upon personal property taxes which it levied |
for another
governmental body or school district in Cook County |
in 1976 or for
another governmental body or school district in |
the remainder of the
State in 1977 shall immediately pay over |
to that governmental body or
school district the amount of |
personal property replacement funds which
such governmental |
body or school district would receive directly under
the |
provisions of paragraph (2) of this Section, had it levied its |
own
taxes.
|
(1) The portion of the Personal Property Tax |
|
Replacement Fund required to
be
distributed as of the time |
allocation is required to be made shall be the
amount |
available in such Fund as of the time allocation is |
required to be made.
|
The amount available for distribution shall be the |
total amount in the
fund at such time minus the necessary |
administrative and other authorized expenses as limited
by |
the appropriation and the amount determined by: (a) $2.8 |
million for
fiscal year 1981; (b) for fiscal year 1982, |
.54% of the funds distributed
from the fund during the |
preceding fiscal year; (c) for fiscal year 1983
through |
fiscal year 1988, .54% of the funds distributed from the |
fund during
the preceding fiscal year less .02% of such |
fund for fiscal year 1983 and
less .02% of such funds for |
each fiscal year thereafter; (d) for fiscal
year 1989 |
through fiscal year 2011 no more than 105% of the actual |
administrative expenses
of the prior fiscal year; (e) for |
fiscal year 2012 and beyond, a sufficient amount to pay (i) |
stipends, additional compensation, salary reimbursements, |
and other amounts directed to be paid out of this Fund for |
local officials as authorized or required by statute and |
(ii) no more than 105% of the actual administrative |
expenses of the prior fiscal year, including payment of the |
ordinary and contingent expenses of the Property Tax Appeal |
Board and payment of the expenses of the Department of |
Revenue incurred in administering the collection and |
|
distribution of moneys paid into the Fund; or (f) for |
fiscal years 2012 and 2013 only, a sufficient amount to pay |
stipends, additional compensation, salary reimbursements, |
and other amounts directed to be paid out of this Fund for |
regional offices and officials as authorized or required by |
statute ; or (g) for fiscal year 2018 only, a sufficient |
amount to pay amounts directed to be paid out of this Fund |
for public community college base operating grants and |
local health protection grants to certified local health |
departments as authorized or required by appropriation or |
statute . Such portion of the fund shall be determined after
|
the transfer into the General Revenue Fund due to refunds, |
if any, paid
from the General Revenue Fund during the |
preceding quarter. If at any time,
for any reason, there is |
insufficient amount in the Personal Property
Tax |
Replacement Fund for payments for regional offices and |
officials or local officials or payment of costs of |
administration or for transfers
due to refunds at the end |
of any particular month, the amount of such
insufficiency |
shall be carried over for the purposes of payments for |
regional offices and officials, local officials, transfers |
into the
General Revenue Fund, and costs of administration |
to the
following month or months. Net replacement revenue |
held, and defined above,
shall be transferred by the |
Treasurer and Comptroller to the Personal Property
Tax |
Replacement Fund within 10 days of such certification.
|
|
(2) Each quarterly allocation shall first be |
apportioned in the
following manner: 51.65% for taxing |
districts in Cook County and 48.35%
for taxing districts in |
the remainder of the State.
|
The Personal Property Replacement Ratio of each taxing |
district
outside Cook County shall be the ratio which the Tax |
Base of that taxing
district bears to the Downstate Tax Base. |
The Tax Base of each taxing
district outside of Cook County is |
the personal property tax collections
for that taxing district |
for the 1977 tax year. The Downstate Tax Base
is the personal |
property tax collections for all taxing districts in the
State |
outside of Cook County for the 1977 tax year. The Department of
|
Revenue shall have authority to review for accuracy and |
completeness the
personal property tax collections for each |
taxing district outside Cook
County for the 1977 tax year.
|
The Personal Property Replacement Ratio of each Cook County |
taxing
district shall be the ratio which the Tax Base of that |
taxing district
bears to the Cook County Tax Base. The Tax Base |
of each Cook County
taxing district is the personal property |
tax collections for that taxing
district for the 1976 tax year. |
The Cook County Tax Base is the
personal property tax |
collections for all taxing districts in Cook
County for the |
1976 tax year. The Department of Revenue shall have
authority |
to review for accuracy and completeness the personal property |
tax
collections for each taxing district within Cook County for |
the 1976 tax year.
|
|
For all purposes of this Section 12, amounts paid to a |
taxing district
for such tax years as may be applicable by a |
foreign corporation under the
provisions of Section 7-202 of |
the Public Utilities Act, as amended,
shall be deemed to be |
personal property taxes collected by such taxing district
for |
such tax years as may be applicable. The Director shall |
determine from the
Illinois Commerce Commission, for any tax |
year as may be applicable, the
amounts so paid by any such |
foreign corporation to any and all taxing
districts. The |
Illinois Commerce Commission shall furnish such information to
|
the Director. For all purposes of this Section 12, the Director |
shall deem such
amounts to be collected personal property taxes |
of each such taxing district
for the applicable tax year or |
years.
|
Taxing districts located both in Cook County and in one or |
more other
counties shall receive both a Cook County allocation |
and a Downstate
allocation determined in the same way as all |
other taxing districts.
|
If any taxing district in existence on July 1, 1979 ceases |
to exist,
or discontinues its operations, its Tax Base shall |
thereafter be deemed
to be zero. If the powers, duties and |
obligations of the discontinued
taxing district are assumed by |
another taxing district, the Tax Base of
the discontinued |
taxing district shall be added to the Tax Base of the
taxing |
district assuming such powers, duties and obligations.
|
If two or more taxing districts in existence on July 1, |
|
1979, or a
successor or successors thereto shall consolidate |
into one taxing
district, the Tax Base of such consolidated |
taxing district shall be the
sum of the Tax Bases of each of |
the taxing districts which have consolidated.
|
If a single taxing district in existence on July 1, 1979, |
or a
successor or successors thereto shall be divided into two |
or more
separate taxing districts, the tax base of the taxing |
district so
divided shall be allocated to each of the resulting |
taxing districts in
proportion to the then current equalized |
assessed value of each resulting
taxing district.
|
If a portion of the territory of a taxing district is |
disconnected
and annexed to another taxing district of the same |
type, the Tax Base of
the taxing district from which |
disconnection was made shall be reduced
in proportion to the |
then current equalized assessed value of the disconnected
|
territory as compared with the then current equalized assessed |
value within the
entire territory of the taxing district prior |
to disconnection, and the
amount of such reduction shall be |
added to the Tax Base of the taxing
district to which |
annexation is made.
|
If a community college district is created after July 1, |
1979,
beginning on the effective date of this amendatory Act of |
1995, its Tax Base
shall be 3.5% of the sum of the personal |
property tax collected for the
1977 tax year within the |
territorial jurisdiction of the district.
|
The amounts allocated and paid to taxing districts pursuant |
|
to
the provisions of this amendatory Act of 1979 shall be |
deemed to be
substitute revenues for the revenues derived from |
taxes imposed on
personal property pursuant to the provisions |
of the "Revenue Act of
1939" or "An Act for the assessment and |
taxation of private car line
companies", approved July 22, |
1943, as amended, or Section 414 of the
Illinois Insurance |
Code, prior to the abolition of such taxes and shall
be used |
for the same purposes as the revenues derived from ad valorem
|
taxes on real estate.
|
Monies received by any taxing districts from the Personal |
Property
Tax Replacement Fund shall be first applied toward |
payment of the proportionate
amount of debt service which was |
previously levied and collected from
extensions against |
personal property on bonds outstanding as of December 31,
1978 |
and next applied toward payment of the proportionate share of |
the pension
or retirement obligations of the taxing district |
which were previously levied
and collected from extensions |
against personal property. For each such
outstanding bond |
issue, the County Clerk shall determine the percentage of the
|
debt service which was collected from extensions against real |
estate in the
taxing district for 1978 taxes payable in 1979, |
as related to the total amount
of such levies and collections |
from extensions against both real and personal
property. For |
1979 and subsequent years' taxes, the County Clerk shall levy
|
and extend taxes against the real estate of each taxing |
district which will
yield the said percentage or percentages of |
|
the debt service on such
outstanding bonds. The balance of the |
amount necessary to fully pay such debt
service shall |
constitute a first and prior lien upon the monies
received by |
each such taxing district through the Personal Property Tax
|
Replacement Fund and shall be first applied or set aside for |
such purpose.
In counties having fewer than 3,000,000 |
inhabitants, the amendments to
this paragraph as made by this |
amendatory Act of 1980 shall be first
applicable to 1980 taxes |
to be collected in 1981.
|
(Source: P.A. 97-72, eff. 7-1-11; 97-619, eff. 11-14-11; |
97-732, eff. 6-30-12; 98-24, eff. 6-19-13; 98-674, eff. |
6-30-14.)
|
Section 5-20. The General Obligation Bond Act is amended by |
changing Section 15 as follows:
|
(30 ILCS 330/15) (from Ch. 127, par. 665)
|
Sec. 15. Computation of Principal and Interest; transfers.
|
(a) Upon each delivery of Bonds authorized to be issued |
under this Act,
the Comptroller shall compute and certify to |
the Treasurer the total amount
of principal of, interest on, |
and premium, if any, on Bonds issued that will
be payable in |
order to retire such Bonds, the amount of principal of,
|
interest on and premium, if any, on such Bonds that will be |
payable on each
payment date according to the tenor of such |
Bonds during the then current and
each succeeding fiscal year, |
|
and the amount of sinking fund payments needed to be deposited |
in connection with Qualified School Construction Bonds |
authorized by subsection (e) of Section 9.
With respect to the |
interest payable on variable rate bonds, such
certifications |
shall be calculated at the maximum rate of interest that
may be |
payable during the fiscal year, after taking into account any |
credits
permitted in the related indenture or other instrument |
against the amount
of such interest required to be appropriated |
for such period pursuant to
subsection (c) of Section 14 of |
this Act. With respect to the interest
payable, such |
certifications shall include the amounts certified by the
|
Director of the
Governor's Office of Management and Budget |
under subsection (b) of Section 9 of
this Act.
|
On or before the last day of each month the State Treasurer |
and Comptroller
shall transfer from (1) the Road Fund with |
respect to Bonds issued under
paragraph (a) of Section 4 of |
this Act , or Bonds issued under authorization in Public Act |
98-781, or Bonds issued for the purpose of
refunding such |
bonds, and from (2) the General
Revenue Fund, with respect to |
all other Bonds issued under this Act, to the
General |
Obligation Bond Retirement and Interest Fund an amount |
sufficient to
pay the aggregate of the principal of, interest |
on, and premium, if any, on
Bonds payable, by their terms on |
the next payment date divided by the number of
full calendar |
months between the date of such Bonds and the first such |
payment
date, and thereafter, divided by the number of months |
|
between each succeeding
payment date after the first. Such |
computations and transfers shall be
made for each series of |
Bonds issued and delivered. Interest payable on
variable rate |
bonds shall be calculated at the maximum rate of interest that
|
may be payable for the relevant period, after taking into |
account any credits
permitted in the related indenture or other |
instrument against the amount of
such interest required to be |
appropriated for such period pursuant to
subsection (c) of |
Section 14 of this Act. Computations of interest shall
include |
the amounts certified by the Director of the
Governor's Office |
of Management and Budget
under subsection (b) of Section 9 of |
this Act. Interest for which moneys
have already been deposited |
into the capitalized interest account within the
General |
Obligation Bond Retirement and Interest Fund shall not be |
included
in the calculation of the amounts to be transferred |
under this subsection. Notwithstanding any other provision in |
this Section, the transfer provisions provided in this |
paragraph shall not apply to transfers made in fiscal year 2010 |
or fiscal year 2011 with respect to Bonds issued in fiscal year |
2010 or fiscal year 2011 pursuant to Section 7.2 of this Act. |
In the case of transfers made in fiscal year 2010 or fiscal |
year 2011 with respect to the Bonds issued in fiscal year 2010 |
or fiscal year 2011 pursuant to Section 7.2 of this Act, on or |
before the 15th day of the month prior to the required debt |
service payment, the State Treasurer and Comptroller shall |
transfer from the General Revenue Fund to the General |
|
Obligation Bond Retirement and Interest Fund an amount |
sufficient to pay the aggregate of the principal of, interest |
on, and premium, if any, on the Bonds payable in that next |
month.
|
The transfer of monies herein and above directed is not |
required if monies
in the General Obligation Bond Retirement |
and Interest Fund are more than
the amount otherwise to be |
transferred as herein above provided, and if the
Governor or |
his authorized representative notifies the State Treasurer and
|
Comptroller of such fact in writing.
|
(b) After the effective date of this Act, the balance of, |
and monies
directed to be included in the Capital Development |
Bond Retirement and
Interest Fund, Anti-Pollution Bond |
Retirement and Interest Fund,
Transportation Bond, Series A |
Retirement and Interest Fund, Transportation
Bond, Series B |
Retirement and Interest Fund, and Coal Development Bond
|
Retirement and Interest Fund shall be transferred to and |
deposited in the
General Obligation Bond Retirement and |
Interest Fund. This Fund shall be
used to make debt service |
payments on the State's general obligation Bonds
heretofore |
issued which are now outstanding and payable from the Funds |
herein
listed as well as on Bonds issued under this Act.
|
(c) The unused portion of federal funds received for a |
capital
facilities project, as authorized by Section 3 of this |
Act, for which
monies from the Capital Development Fund have |
been expended shall remain in the Capital Development Board |
|
Contributory Trust Fund and shall be used for capital projects |
and for no other purpose, subject to appropriation and as |
directed by the Capital Development Board. Any federal funds |
received as reimbursement
for the completed construction of a |
capital facilities project, as
authorized by Section 3 of this |
Act, for which monies from the Capital
Development Fund have |
been expended shall be deposited in the General
Obligation Bond |
Retirement and Interest Fund.
|
(Source: P.A. 98-245, eff. 1-1-14.)
|
Section 5-25. The State Prompt Payment Act is amended by |
adding Section 3-5 as follows: |
(30 ILCS 540/3-5 new) |
Sec. 3-5. Budget Stabilization Fund; insufficient |
appropriation. If an agency incurs an interest liability under |
this Act that is ordinarily payable from the Budget |
Stabilization Fund, but the agency has insufficient |
appropriation authority from the Budget Stabilization Fund to |
make the interest payment at the time the interest payment is |
due, the agency is authorized to pay the interest from its |
available appropriations from the General Revenue Fund. |
Section 5-30. The Illinois Income Tax Act is amended by |
changing Section 901 as follows: |
|
(35 ILCS 5/901) (from Ch. 120, par. 9-901) |
Sec. 901. Collection authority. |
(a) In general. |
The Department shall collect the taxes imposed by this Act. |
The Department
shall collect certified past due child support |
amounts under Section 2505-650
of the Department of Revenue Law |
(20 ILCS 2505/2505-650) . Except as
provided in subsections (b), |
(c), (e), (f), (g), and (h) of this Section, money collected
|
pursuant to subsections (a) and (b) of Section 201 of this Act |
shall be
paid into the General Revenue Fund in the State |
treasury; money
collected pursuant to subsections (c) and (d) |
of Section 201 of this Act
shall be paid into the Personal |
Property Tax Replacement Fund, a special
fund in the State |
Treasury; and money collected under Section 2505-650 of the
|
Department of Revenue Law (20 ILCS 2505/2505-650) shall be paid
|
into the
Child Support Enforcement Trust Fund, a special fund |
outside the State
Treasury, or
to the State
Disbursement Unit |
established under Section 10-26 of the Illinois Public Aid
|
Code, as directed by the Department of Healthcare and Family |
Services. |
(b) Local Government Distributive Fund. |
Beginning August 1, 1969, and continuing through June 30, |
1994, the Treasurer
shall transfer each month from the General |
Revenue Fund to a special fund in
the State treasury, to be |
known as the "Local Government Distributive Fund", an
amount |
equal to 1/12 of the net revenue realized from the tax imposed |
|
by
subsections (a) and (b) of Section 201 of this Act during |
the preceding month.
Beginning July 1, 1994, and continuing |
through June 30, 1995, the Treasurer
shall transfer each month |
from the General Revenue Fund to the Local Government
|
Distributive Fund an amount equal to 1/11 of the net revenue |
realized from the
tax imposed by subsections (a) and (b) of |
Section 201 of this Act during the
preceding month. Beginning |
July 1, 1995 and continuing through January 31, 2011, the |
Treasurer shall transfer each
month from the General Revenue |
Fund to the Local Government Distributive Fund
an amount equal |
to the net of (i) 1/10 of the net revenue realized from the
tax |
imposed by
subsections (a) and (b) of Section 201 of the |
Illinois Income Tax Act during
the preceding month
(ii) minus, |
beginning July 1, 2003 and ending June 30, 2004, $6,666,666, |
and
beginning July 1,
2004,
zero. Beginning February 1, 2011, |
and continuing through January 31, 2015, the Treasurer shall |
transfer each month from the General Revenue Fund to the Local |
Government Distributive Fund an amount equal to the sum of (i) |
6% (10% of the ratio of the 3% individual income tax rate prior |
to 2011 to the 5% individual income tax rate after 2010) of the |
net revenue realized from the tax imposed by subsections (a) |
and (b) of Section 201 of this Act upon individuals, trusts, |
and estates during the preceding month and (ii) 6.86% (10% of |
the ratio of the 4.8% corporate income tax rate prior to 2011 |
to the 7% corporate income tax rate after 2010) of the net |
revenue realized from the tax imposed by subsections (a) and |
|
(b) of Section 201 of this Act upon corporations during the |
preceding month. Beginning February 1, 2015 and continuing |
through January 31, 2025, the Treasurer shall transfer each |
month from the General Revenue Fund to the Local Government |
Distributive Fund an amount equal to the sum of (i) 8% (10% of |
the ratio of the 3% individual income tax rate prior to 2011 to |
the 3.75% individual income tax rate after 2014) of the net |
revenue realized from the tax imposed by subsections (a) and |
(b) of Section 201 of this Act upon individuals, trusts, and |
estates during the preceding month and (ii) 9.14% (10% of the |
ratio of the 4.8% corporate income tax rate prior to 2011 to |
the 5.25% corporate income tax rate after 2014) of the net |
revenue realized from the tax imposed by subsections (a) and |
(b) of Section 201 of this Act upon corporations during the |
preceding month. Beginning February 1, 2025, the Treasurer |
shall transfer each month from the General Revenue Fund to the |
Local Government Distributive Fund an amount equal to the sum |
of (i) 9.23% (10% of the ratio of the 3% individual income tax |
rate prior to 2011 to the 3.25% individual income tax rate |
after 2024) of the net revenue realized from the tax imposed by |
subsections (a) and (b) of Section 201 of this Act upon |
individuals, trusts, and estates during the preceding month and |
(ii) 10% of the net revenue realized from the tax imposed by |
subsections (a) and (b) of Section 201 of this Act upon |
corporations during the preceding month. Net revenue realized |
for a month shall be defined as the
revenue from the tax |
|
imposed by subsections (a) and (b) of Section 201 of this
Act |
which is deposited in the General Revenue Fund, the Education |
Assistance
Fund, the Income Tax Surcharge Local Government |
Distributive Fund, the Fund for the Advancement of Education, |
and the Commitment to Human Services Fund during the
month |
minus the amount paid out of the General Revenue Fund in State |
warrants
during that same month as refunds to taxpayers for |
overpayment of liability
under the tax imposed by subsections |
(a) and (b) of Section 201 of this Act. |
Notwithstanding any provision of law to the contrary, |
beginning on the effective date of this amendatory Act of the |
100th General Assembly, those amounts required under this |
subsection (b) to be transferred by the Treasurer into the |
Local Government Distributive Fund from the General Revenue |
Fund shall be directly deposited into the Local Government |
Distributive Fund as the revenue is realized from the tax |
imposed by subsections (a) and (b) of Section 201 of this Act. |
For State fiscal year 2018 only, notwithstanding any |
provision of law to the contrary, the total amount of revenue |
and deposits under this Section attributable to revenues |
realized during State fiscal year 2018 shall be reduced by 10%. |
Beginning on August 26, 2014 (the effective date of Public |
Act 98-1052), the Comptroller shall perform the transfers |
required by this subsection (b) no later than 60 days after he |
or she receives the certification from the Treasurer as |
provided in Section 1 of the State Revenue Sharing Act. |
|
(c) Deposits Into Income Tax Refund Fund. |
(1) Beginning on January 1, 1989 and thereafter, the |
Department shall
deposit a percentage of the amounts |
collected pursuant to subsections (a)
and (b)(1), (2), and |
(3), of Section 201 of this Act into a fund in the State
|
treasury known as the Income Tax Refund Fund. The |
Department shall deposit 6%
of such amounts during the |
period beginning January 1, 1989 and ending on June
30, |
1989. Beginning with State fiscal year 1990 and for each |
fiscal year
thereafter, the percentage deposited into the |
Income Tax Refund Fund during a
fiscal year shall be the |
Annual Percentage. For fiscal years 1999 through
2001, the |
Annual Percentage shall be 7.1%.
For fiscal year 2003, the |
Annual Percentage shall be 8%.
For fiscal year 2004, the |
Annual Percentage shall be 11.7%. Upon the effective date |
of this amendatory Act of the 93rd General Assembly, the |
Annual Percentage shall be 10% for fiscal year 2005. For |
fiscal year 2006, the Annual Percentage shall be 9.75%. For |
fiscal
year 2007, the Annual Percentage shall be 9.75%. For |
fiscal year 2008, the Annual Percentage shall be 7.75%. For |
fiscal year 2009, the Annual Percentage shall be 9.75%. For |
fiscal year 2010, the Annual Percentage shall be 9.75%. For |
fiscal year 2011, the Annual Percentage shall be 8.75%. For |
fiscal year 2012, the Annual Percentage shall be 8.75%. For |
fiscal year 2013, the Annual Percentage shall be 9.75%. For |
fiscal year 2014, the Annual Percentage shall be 9.5%. For |
|
fiscal year 2015, the Annual Percentage shall be 10%. For |
fiscal year 2018, the Annual Percentage shall be 9.8%. For |
all other
fiscal years, the
Annual Percentage shall be |
calculated as a fraction, the numerator of which
shall be |
the amount of refunds approved for payment by the |
Department during
the preceding fiscal year as a result of |
overpayment of tax liability under
subsections (a) and |
(b)(1), (2), and (3) of Section 201 of this Act plus the
|
amount of such refunds remaining approved but unpaid at the |
end of the
preceding fiscal year, minus the amounts |
transferred into the Income Tax
Refund Fund from the |
Tobacco Settlement Recovery Fund, and
the denominator of |
which shall be the amounts which will be collected pursuant
|
to subsections (a) and (b)(1), (2), and (3) of Section 201 |
of this Act during
the preceding fiscal year; except that |
in State fiscal year 2002, the Annual
Percentage shall in |
no event exceed 7.6%. The Director of Revenue shall
certify |
the Annual Percentage to the Comptroller on the last |
business day of
the fiscal year immediately preceding the |
fiscal year for which it is to be
effective. |
(2) Beginning on January 1, 1989 and thereafter, the |
Department shall
deposit a percentage of the amounts |
collected pursuant to subsections (a)
and (b)(6), (7), and |
(8), (c) and (d) of Section 201
of this Act into a fund in |
the State treasury known as the Income Tax
Refund Fund. The |
Department shall deposit 18% of such amounts during the
|
|
period beginning January 1, 1989 and ending on June 30, |
1989. Beginning
with State fiscal year 1990 and for each |
fiscal year thereafter, the
percentage deposited into the |
Income Tax Refund Fund during a fiscal year
shall be the |
Annual Percentage. For fiscal years 1999, 2000, and 2001, |
the
Annual Percentage shall be 19%.
For fiscal year 2003, |
the Annual Percentage shall be 27%. For fiscal year
2004, |
the Annual Percentage shall be 32%.
Upon the effective date |
of this amendatory Act of the 93rd General Assembly, the |
Annual Percentage shall be 24% for fiscal year 2005.
For |
fiscal year 2006, the Annual Percentage shall be 20%. For |
fiscal
year 2007, the Annual Percentage shall be 17.5%. For |
fiscal year 2008, the Annual Percentage shall be 15.5%. For |
fiscal year 2009, the Annual Percentage shall be 17.5%. For |
fiscal year 2010, the Annual Percentage shall be 17.5%. For |
fiscal year 2011, the Annual Percentage shall be 17.5%. For |
fiscal year 2012, the Annual Percentage shall be 17.5%. For |
fiscal year 2013, the Annual Percentage shall be 14%. For |
fiscal year 2014, the Annual Percentage shall be 13.4%. For |
fiscal year 2015, the Annual Percentage shall be 14%. For |
fiscal year 2018, the Annual Percentage shall be 17.5%. For |
all other fiscal years, the Annual
Percentage shall be |
calculated
as a fraction, the numerator of which shall be |
the amount of refunds
approved for payment by the |
Department during the preceding fiscal year as
a result of |
overpayment of tax liability under subsections (a) and |
|
(b)(6),
(7), and (8), (c) and (d) of Section 201 of this |
Act plus the
amount of such refunds remaining approved but |
unpaid at the end of the
preceding fiscal year, and the |
denominator of
which shall be the amounts which will be |
collected pursuant to subsections (a)
and (b)(6), (7), and |
(8), (c) and (d) of Section 201 of this Act during the
|
preceding fiscal year; except that in State fiscal year |
2002, the Annual
Percentage shall in no event exceed 23%. |
The Director of Revenue shall
certify the Annual Percentage |
to the Comptroller on the last business day of
the fiscal |
year immediately preceding the fiscal year for which it is |
to be
effective. |
(3) The Comptroller shall order transferred and the |
Treasurer shall
transfer from the Tobacco Settlement |
Recovery Fund to the Income Tax Refund
Fund (i) $35,000,000 |
in January, 2001, (ii) $35,000,000 in January, 2002, and
|
(iii) $35,000,000 in January, 2003. |
(d) Expenditures from Income Tax Refund Fund. |
(1) Beginning January 1, 1989, money in the Income Tax |
Refund Fund
shall be expended exclusively for the purpose |
of paying refunds resulting
from overpayment of tax |
liability under Section 201 of this Act, for paying
rebates |
under Section 208.1 in the event that the amounts in the |
Homeowners'
Tax Relief Fund are insufficient for that |
purpose,
and for
making transfers pursuant to this |
subsection (d). |
|
(2) The Director shall order payment of refunds |
resulting from
overpayment of tax liability under Section |
201 of this Act from the
Income Tax Refund Fund only to the |
extent that amounts collected pursuant
to Section 201 of |
this Act and transfers pursuant to this subsection (d)
and |
item (3) of subsection (c) have been deposited and retained |
in the
Fund. |
(3) As soon as possible after the end of each fiscal |
year, the Director
shall
order transferred and the State |
Treasurer and State Comptroller shall
transfer from the |
Income Tax Refund Fund to the Personal Property Tax
|
Replacement Fund an amount, certified by the Director to |
the Comptroller,
equal to the excess of the amount |
collected pursuant to subsections (c) and
(d) of Section |
201 of this Act deposited into the Income Tax Refund Fund
|
during the fiscal year over the amount of refunds resulting |
from
overpayment of tax liability under subsections (c) and |
(d) of Section 201
of this Act paid from the Income Tax |
Refund Fund during the fiscal year. |
(4) As soon as possible after the end of each fiscal |
year, the Director shall
order transferred and the State |
Treasurer and State Comptroller shall
transfer from the |
Personal Property Tax Replacement Fund to the Income Tax
|
Refund Fund an amount, certified by the Director to the |
Comptroller, equal
to the excess of the amount of refunds |
resulting from overpayment of tax
liability under |
|
subsections (c) and (d) of Section 201 of this Act paid
|
from the Income Tax Refund Fund during the fiscal year over |
the amount
collected pursuant to subsections (c) and (d) of |
Section 201 of this Act
deposited into the Income Tax |
Refund Fund during the fiscal year. |
(4.5) As soon as possible after the end of fiscal year |
1999 and of each
fiscal year
thereafter, the Director shall |
order transferred and the State Treasurer and
State |
Comptroller shall transfer from the Income Tax Refund Fund |
to the General
Revenue Fund any surplus remaining in the |
Income Tax Refund Fund as of the end
of such fiscal year; |
excluding for fiscal years 2000, 2001, and 2002
amounts |
attributable to transfers under item (3) of subsection (c) |
less refunds
resulting from the earned income tax credit. |
(5) This Act shall constitute an irrevocable and |
continuing
appropriation from the Income Tax Refund Fund |
for the purpose of paying
refunds upon the order of the |
Director in accordance with the provisions of
this Section. |
(e) Deposits into the Education Assistance Fund and the |
Income Tax
Surcharge Local Government Distributive Fund. |
On July 1, 1991, and thereafter, of the amounts collected |
pursuant to
subsections (a) and (b) of Section 201 of this Act, |
minus deposits into the
Income Tax Refund Fund, the Department |
shall deposit 7.3% into the
Education Assistance Fund in the |
State Treasury. Beginning July 1, 1991,
and continuing through |
January 31, 1993, of the amounts collected pursuant to
|
|
subsections (a) and (b) of Section 201 of the Illinois Income |
Tax Act, minus
deposits into the Income Tax Refund Fund, the |
Department shall deposit 3.0%
into the Income Tax Surcharge |
Local Government Distributive Fund in the State
Treasury. |
Beginning February 1, 1993 and continuing through June 30, |
1993, of
the amounts collected pursuant to subsections (a) and |
(b) of Section 201 of the
Illinois Income Tax Act, minus |
deposits into the Income Tax Refund Fund, the
Department shall |
deposit 4.4% into the Income Tax Surcharge Local Government
|
Distributive Fund in the State Treasury. Beginning July 1, |
1993, and
continuing through June 30, 1994, of the amounts |
collected under subsections
(a) and (b) of Section 201 of this |
Act, minus deposits into the Income Tax
Refund Fund, the |
Department shall deposit 1.475% into the Income Tax Surcharge
|
Local Government Distributive Fund in the State Treasury. |
(f) Deposits into the Fund for the Advancement of |
Education. Beginning February 1, 2015, the Department shall |
deposit the following portions of the revenue realized from the |
tax imposed upon individuals, trusts, and estates by |
subsections (a) and (b) of Section 201 of this Act during the |
preceding month, minus deposits into the Income Tax Refund |
Fund, into the Fund for the Advancement of Education: |
(1) beginning February 1, 2015, and prior to February |
1, 2025, 1/30; and |
(2) beginning February 1, 2025, 1/26. |
If the rate of tax imposed by subsection (a) and (b) of |
|
Section 201 is reduced pursuant to Section 201.5 of this Act, |
the Department shall not make the deposits required by this |
subsection (f) on or after the effective date of the reduction. |
(g) Deposits into the Commitment to Human Services Fund. |
Beginning February 1, 2015, the Department shall deposit the |
following portions of the revenue realized from the tax imposed |
upon individuals, trusts, and estates by subsections (a) and |
(b) of Section 201 of this Act during the preceding month, |
minus deposits into the Income Tax Refund Fund, into the |
Commitment to Human Services Fund: |
(1) beginning February 1, 2015, and prior to February |
1, 2025, 1/30; and |
(2) beginning February 1, 2025, 1/26. |
If the rate of tax imposed by subsection (a) and (b) of |
Section 201 is reduced pursuant to Section 201.5 of this Act, |
the Department shall not make the deposits required by this |
subsection (g) on or after the effective date of the reduction. |
(h) Deposits into the Tax Compliance and Administration |
Fund. Beginning on the first day of the first calendar month to |
occur on or after August 26, 2014 (the effective date of Public |
Act 98-1098), each month the Department shall pay into the Tax |
Compliance and Administration Fund, to be used, subject to |
appropriation, to fund additional auditors and compliance |
personnel at the Department, an amount equal to 1/12 of 5% of |
the cash receipts collected during the preceding fiscal year by |
the Audit Bureau of the Department from the tax imposed by |
|
subsections (a), (b), (c), and (d) of Section 201 of this Act, |
net of deposits into the Income Tax Refund Fund made from those |
cash receipts. |
(Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14; |
98-1052, eff. 8-26-14; 98-1098, eff. 8-26-14; 99-78, eff. |
7-20-15.) |
Section 5-35. The Metropolitan Pier and Exposition |
Authority Act is amended by changing Sections 5, 13, and 13.2 |
and by adding Section 13.3 as follows: |
(70 ILCS 210/5) (from Ch. 85, par. 1225) |
Sec. 5. The Metropolitan Pier and Exposition Authority |
shall also have the
following rights and powers: |
(a) To accept from Chicago Park Fair, a corporation, an |
assignment of
whatever sums of money it may have received |
from the Fair and Exposition
Fund, allocated by the |
Department of Agriculture of the State of Illinois,
and |
Chicago Park Fair is hereby authorized to assign, set over |
and transfer
any of those funds to the Metropolitan Pier |
and Exposition Authority. The
Authority has the right and |
power hereafter to receive sums as may be
distributed to it |
by the Department of Agriculture of the State of Illinois
|
from the Fair and Exposition Fund pursuant to the |
provisions of Sections 5,
6i, and 28 of the State Finance |
Act. All sums received by the Authority
shall be held in |
|
the sole custody of the secretary-treasurer of the
|
Metropolitan Pier and Exposition Board. |
(b) To accept the assignment of, assume and execute any |
contracts
heretofore entered into by Chicago Park Fair. |
(c) To acquire, own, construct, equip, lease, operate |
and maintain
grounds, buildings and facilities to carry out |
its corporate purposes and
duties, and to carry out or |
otherwise provide for the recreational,
cultural, |
commercial or residential development of Navy Pier, and to |
fix
and collect just, reasonable and nondiscriminatory |
charges for the use
thereof. The charges so collected shall |
be made available to defray the
reasonable expenses of the |
Authority and to pay the principal of and the
interest upon |
any revenue bonds issued by the Authority. The Authority
|
shall be subject to and comply with the Lake Michigan and |
Chicago Lakefront
Protection Ordinance, the Chicago |
Building Code, the Chicago Zoning
Ordinance, and all |
ordinances and regulations of the City of Chicago
contained |
in the following Titles of the Municipal Code of Chicago:
|
Businesses, Occupations and Consumer Protection; Health |
and Safety; Fire
Prevention; Public Peace, Morals and |
Welfare; Utilities
and Environmental Protection; Streets, |
Public Ways, Parks, Airports and
Harbors; Electrical |
Equipment and Installation; Housing and Economic
|
Development (only Chapter 5-4 thereof); and Revenue and |
Finance (only so far
as such Title pertains to the |
|
Authority's duty to collect taxes on behalf
of the City of |
Chicago). |
(d) To enter into contracts treating in any manner with |
the objects and
purposes of this Act. |
(e) To lease any buildings to the Adjutant General of |
the State of
Illinois for the use of the Illinois National |
Guard or the Illinois
Naval Militia. |
(f) To exercise the right of eminent domain by |
condemnation proceedings
in the manner provided by the |
Eminent Domain Act,
including, with respect to Site B only, |
the authority to exercise quick
take condemnation by |
immediate vesting of title under Article 20 of the Eminent |
Domain Act, to acquire any privately
owned real or personal |
property and, with respect to Site B only, public
property |
used for rail transportation purposes (but no such taking |
of such
public property shall, in the reasonable judgment |
of the owner, interfere
with such rail transportation) for |
the lawful purposes of the Authority in
Site A, at Navy |
Pier, and at Site B. Just compensation for property taken
|
or acquired under this paragraph shall be paid in money or, |
notwithstanding
any other provision of this Act and with |
the agreement of the owner of the
property to be taken or |
acquired, the Authority may convey substitute
property or |
interests in property or enter into agreements with the
|
property owner, including leases, licenses, or |
concessions, with respect to
any property owned by the |
|
Authority, or may provide for other lawful forms
of just |
compensation to the owner. Any property acquired in |
condemnation
proceedings shall be used only as provided in |
this Act. Except as
otherwise provided by law, the City of |
Chicago shall have a right of first
refusal prior to any |
sale of any such property by the Authority to a third
party |
other than substitute property. The Authority shall |
develop and
implement a relocation plan for businesses |
displaced as a result of the
Authority's acquisition of |
property. The relocation plan shall be
substantially |
similar to provisions of the Uniform Relocation Assistance
|
and Real Property Acquisition Act and regulations |
promulgated under that
Act relating to assistance to |
displaced businesses. To implement the
relocation plan the |
Authority may acquire property by purchase or gift or
may |
exercise the powers authorized in this subsection (f), |
except the
immediate vesting of title under Article 20 of |
the Eminent Domain Act, to acquire substitute private |
property within one mile
of Site B for the benefit of |
displaced businesses located on property being
acquired by |
the Authority. However, no such substitute property may be
|
acquired by the Authority unless the mayor of the |
municipality in which the
property is located certifies in |
writing that the acquisition is consistent
with the |
municipality's land use and economic development policies |
and
goals. The acquisition of substitute property is |
|
declared to be for public
use. In exercising the powers |
authorized in this subsection (f), the
Authority shall use |
its best efforts to relocate businesses within the area
of |
McCormick Place or, failing that, within the City of |
Chicago. |
(g) To enter into contracts relating to construction |
projects which
provide for the delivery by the contractor |
of a completed project,
structure, improvement, or |
specific portion thereof, for a fixed maximum
price, which |
contract may provide that the delivery of the project,
|
structure, improvement, or specific portion thereof, for |
the fixed maximum
price is insured or guaranteed by a third |
party capable of completing
the construction. |
(h) To enter into agreements with any person with |
respect to the use
and occupancy of the grounds, buildings, |
and facilities of the Authority,
including concession, |
license, and lease agreements on terms and conditions as
|
the Authority determines. Notwithstanding Section 24, |
agreements with respect
to the use and occupancy of the |
grounds, buildings, and facilities of the
Authority for a |
term of more than one year shall be entered into in |
accordance
with the procurement process provided for in |
Section 25.1. |
(i) To enter into agreements with any person with |
respect to the
operation and management of the grounds, |
buildings, and facilities of the
Authority or the provision |
|
of goods and services on terms and
conditions as the |
Authority determines. |
(j) After conducting the procurement process provided |
for in Section 25.1,
to enter into one or more contracts to |
provide for the design and
construction of all or part of |
the Authority's Expansion Project grounds,
buildings, and |
facilities. Any contract for design and construction of the
|
Expansion Project shall be in the form authorized by |
subsection (g), shall
be for a fixed maximum price not in |
excess of the funds that are authorized
to be made |
available
for those purposes during the term of the |
contract, and shall be entered
into before commencement of |
construction. |
(k) To enter into agreements, including project |
agreements with labor
unions, that the Authority deems |
necessary to complete the Expansion Project
or any other |
construction or improvement project in the most timely
and |
efficient manner and without strikes, picketing, or other |
actions that
might cause disruption or delay and thereby |
add to the cost of the project. |
(l) To provide incentives to organizations and |
entities that agree to make use of the grounds, buildings, |
and facilities of the Authority for conventions, meetings, |
or trade shows. The incentives may take the form of |
discounts from regular fees charged by the Authority, |
subsidies for or assumption of the costs incurred with |
|
respect to the convention, meeting, or trade show, or other |
inducements. The Authority shall award incentives to |
attract large conventions, meetings, and trade shows to its |
facilities under the terms set forth in this subsection (l) |
from amounts appropriated to the Authority from the |
Metropolitan Pier and Exposition Authority Incentive Fund |
for this purpose. |
No later than May 15 of each year, the Chief Executive |
Officer of the Metropolitan Pier and Exposition Authority |
shall certify to the State Comptroller and the State |
Treasurer the amounts of incentive grant funds used during |
the current fiscal year to provide incentives for |
conventions, meetings, or trade shows that (i) have been |
approved by the Authority, in consultation with an |
organization meeting the qualifications set out in Section |
5.6 of this Act, provided the Authority has entered into a |
marketing agreement with such an organization, (ii) |
demonstrate registered attendance in excess of 5,000 |
individuals or in excess of 10,000 individuals, as |
appropriate, and (iii) but for the incentive, would not |
have used the facilities of the Authority for the |
convention, meeting, or trade show. The State Comptroller |
may request that the Auditor General conduct an audit of |
the accuracy of the certification. If the State Comptroller |
determines by this process of certification that incentive |
funds, in whole or in part, were disbursed by the Authority |
|
by means other than in accordance with the standards of |
this subsection (l), then any amount transferred to the |
Metropolitan Pier and Exposition Authority Incentive Fund |
shall be reduced during the next subsequent transfer in |
direct proportion to that amount determined to be in |
violation of the terms set forth in this subsection (l). |
On July 15, 2012, the Comptroller shall order |
transferred, and the Treasurer shall transfer, into the |
Metropolitan Pier and Exposition Authority Incentive Fund |
from the General Revenue Fund the sum of $7,500,000 plus an |
amount equal to the incentive grant funds certified by the |
Chief Executive Officer as having been lawfully paid under |
the provisions of this Section in the previous 2 fiscal |
years that have not otherwise been transferred into the |
Metropolitan Pier and Exposition Authority Incentive Fund, |
provided that transfers in excess of $15,000,000 shall not |
be made in any fiscal year. |
On July 15, 2013, the Comptroller shall order |
transferred, and the Treasurer shall transfer, into the |
Metropolitan Pier and Exposition Authority Incentive Fund |
from the General Revenue Fund the sum of $7,500,000 plus an |
amount equal to the incentive grant funds certified by the |
Chief Executive Officer as having been lawfully paid under |
the provisions of this Section in the previous fiscal year |
that have not otherwise been transferred into the |
Metropolitan Pier and Exposition Authority Incentive Fund, |
|
provided that transfers in excess of $15,000,000 shall not |
be made in any fiscal year. |
On July 15, 2014, and every year thereafter, the |
Comptroller shall order transferred, and the Treasurer |
shall transfer, into the Metropolitan Pier and Exposition |
Authority Incentive Fund from the General Revenue Fund an |
amount equal to the incentive grant funds certified by the |
Chief Executive Officer as having been lawfully paid under |
the provisions of this Section in the previous fiscal year |
that have not otherwise been transferred into the |
Metropolitan Pier and Exposition Authority Incentive Fund, |
provided that (1) no transfers with respect to any previous |
fiscal year shall be made after the transfer has been made |
with respect to the 2017 fiscal year and (2) transfers in |
excess of $15,000,000 shall not be made in any fiscal year. |
After a transfer has been made under this subsection |
(l), the Chief Executive Officer shall file a request for |
payment with the Comptroller evidencing that the incentive |
grants have been made and the Comptroller shall thereafter |
order paid, and the Treasurer shall pay, the requested |
amounts to the Metropolitan Pier and Exposition Authority. |
In no case shall more than $5,000,000 be used in any |
one year by the Authority for incentives granted |
conventions, meetings, or trade shows with a registered |
attendance of more than 5,000 and less than 10,000. Amounts |
in the Metropolitan Pier and Exposition Authority |
|
Incentive Fund shall only be used by the Authority for |
incentives paid to attract large conventions, meetings, |
and trade shows to its facilities as provided in this |
subsection (l). |
(l-5) The Village of Rosemont shall provide incentives |
from amounts transferred into the Convention Center |
Support Fund to retain and attract conventions, meetings, |
or trade shows to the Donald E. Stephens Convention Center |
under the terms set forth in this subsection (l-5). |
No later than May 15 of each year, the Mayor of the |
Village of Rosemont or his or her designee shall certify to |
the State Comptroller and the State Treasurer the amounts |
of incentive grant funds used during the previous fiscal |
year to provide incentives for conventions, meetings, or |
trade shows that (1) have been approved by the Village, (2) |
demonstrate registered attendance in excess of 5,000 |
individuals, and (3) but for the incentive, would not have |
used the Donald E. Stephens Convention Center facilities |
for the convention, meeting, or trade show. The State |
Comptroller may request that the Auditor General conduct an |
audit of the accuracy of the certification. |
If the State Comptroller determines by this process of |
certification that incentive funds, in whole or in part, |
were disbursed by the Village by means other than in |
accordance with the standards of this subsection (l-5), |
then the amount transferred to the Convention Center |
|
Support Fund shall be reduced during the next subsequent |
transfer in direct proportion to that amount determined to |
be in violation of the terms set forth in this subsection |
(l-5). |
On July 15, 2012, and each year thereafter, the |
Comptroller shall order transferred, and the Treasurer |
shall transfer, into the Convention Center Support Fund |
from the General Revenue Fund the amount of $5,000,000 for |
(i) incentives to attract large conventions, meetings, and |
trade shows to the Donald E. Stephens Convention Center, |
and (ii) to be used by the Village of Rosemont for the |
repair, maintenance, and improvement of the Donald E. |
Stephens Convention Center and for debt service on debt |
instruments issued for those purposes by the village. No |
later than 30 days after the transfer, the Comptroller |
shall order paid, and the Treasurer shall pay, to the |
Village of Rosemont the amounts transferred. |
(m) To enter into contracts with any person conveying |
the naming rights or other intellectual property rights |
with respect to the grounds, buildings, and facilities of |
the Authority. |
(n) To enter into grant agreements with the Chicago |
Convention and Tourism Bureau providing for the marketing |
of the convention facilities to large and small |
conventions, meetings, and trade shows and the promotion of |
the travel industry in the City of Chicago, provided such |
|
agreements meet the requirements of Section 5.6 of this |
Act. Receipts of the Authority from the increase in the |
airport departure tax authorized by Section 13(f) of this |
amendatory Act of the 96th General Assembly and, subject to |
appropriation to the Authority, funds deposited in the |
Chicago Travel Industry Promotion Fund pursuant to Section |
6 of the Hotel Operators' Occupation Tax Act shall be |
granted to the Bureau for such purposes. |
Nothing in this Act shall be construed to authorize the |
Authority to spend
the proceeds of any bonds or notes issued |
under Section 13.2 or any taxes
levied under Section 13 to |
construct a stadium to be leased to or used by
professional |
sports teams. |
(Source: P.A. 97-617, eff. 10-26-11; 98-109, eff. 7-25-13.)
|
(70 ILCS 210/13) (from Ch. 85, par. 1233)
|
Sec. 13.
(a) The Authority shall not have power to levy |
taxes for any
purpose, except as provided in subsections (b), |
(c), (d), (e), and (f).
|
(b) By ordinance the Authority shall, as soon as |
practicable after the
effective date of this amendatory Act of |
1991, impose a Metropolitan Pier and
Exposition Authority |
Retailers' Occupation Tax upon all persons engaged in
the |
business of selling tangible personal property at retail within |
the
territory described in this subsection at the rate of 1.0% |
of the gross
receipts (i) from the sale of food, alcoholic |
|
beverages, and soft drinks
sold for consumption on the premises |
where sold and (ii) from the sale of
food, alcoholic beverages, |
and soft drinks sold for consumption off the
premises where |
sold by a retailer whose principal source of gross receipts
is |
from the sale of food, alcoholic beverages, and soft drinks |
prepared for
immediate consumption.
|
The tax imposed under this subsection and all civil |
penalties that may
be assessed as an incident to that tax shall |
be collected and enforced by the
Illinois Department of |
Revenue. The Department shall have full power to
administer and |
enforce this subsection, to collect all taxes and penalties so
|
collected in the manner provided in this subsection, and to |
determine all
rights to credit memoranda arising on account of |
the erroneous payment of
tax or penalty under this subsection. |
In the administration of and
compliance with this subsection, |
the Department and persons who are subject
to this subsection |
shall have the same rights, remedies, privileges,
immunities, |
powers, and duties, shall be subject to the same conditions,
|
restrictions, limitations, penalties, exclusions, exemptions, |
and
definitions of terms, and shall employ the same modes of |
procedure
applicable to this Retailers' Occupation Tax as are |
prescribed in Sections
1, 2 through 2-65 (in respect to all |
provisions of those Sections other
than the State rate of |
taxes), 2c, 2h, 2i, 3 (except as to the disposition
of taxes |
and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
|
5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, until January |
|
1, 1994, 13.5
of the Retailers' Occupation Tax Act, and, on and |
after January 1, 1994, all
applicable provisions of the Uniform |
Penalty and Interest Act that are not
inconsistent with this |
Act, as fully as if provisions contained in those
Sections of |
the Retailers' Occupation Tax Act were set forth in this
|
subsection.
|
Persons subject to any tax imposed under the authority |
granted in
this subsection may reimburse themselves for their |
seller's tax liability
under this subsection by separately |
stating that tax as an additional
charge, which charge may be |
stated in combination, in a single amount, with
State taxes |
that sellers are required to collect under the Use Tax Act,
|
pursuant to bracket schedules as the Department may prescribe.
|
The retailer filing the return shall, at the time of filing the
|
return, pay to the Department the amount of tax imposed under |
this
subsection, less a discount of 1.75%, which is allowed to |
reimburse the
retailer for the expenses incurred in keeping |
records, preparing and
filing returns, remitting the tax, and |
supplying data to the Department on
request.
|
Whenever the Department determines that a refund should be |
made under
this subsection to a claimant instead of issuing a |
credit memorandum, the
Department shall notify the State |
Comptroller, who shall cause a warrant
to be drawn for the |
amount specified and to the person named in the
notification |
from the Department. The refund shall be paid by the State
|
Treasurer out of the Metropolitan Pier and Exposition Authority |
|
trust fund
held by the State Treasurer as trustee for the |
Authority.
|
Nothing in this subsection authorizes the Authority to |
impose a tax upon
the privilege of engaging in any business |
that under the Constitution of
the United States may not be |
made the subject of taxation by this State.
|
The Department shall forthwith pay over to the State |
Treasurer, ex
officio, as trustee for the Authority, all taxes |
and penalties collected
under this subsection for deposit into |
a trust fund held outside of the
State Treasury. |
As soon as possible after the first day of each month, |
beginning January 1, 2011, upon certification of the Department |
of Revenue, the Comptroller shall order transferred, and the |
Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
local sales tax increment, as defined in the Innovation |
Development and Economy Act, collected under this subsection |
during the second preceding calendar month for sales within a |
STAR bond district. |
After the monthly transfer to the STAR Bonds Revenue Fund, |
on or before the 25th day of each calendar month, the
|
Department shall prepare and certify to the Comptroller the |
amounts to be
paid under subsection (g) of this Section, which |
shall be the amounts, not
including credit memoranda, collected |
under this subsection during the second
preceding calendar |
month by the Department, less any amounts determined by the
|
Department to be necessary for the payment of refunds, less 2% |
|
of such
balance, which sum shall be deposited by the State |
Treasurer into the Tax
Compliance and Administration Fund in |
the State Treasury from which it shall be
appropriated to the |
Department to cover the costs of the Department in
|
administering and enforcing the provisions of this subsection, |
and less any amounts that are transferred to the STAR Bonds |
Revenue Fund. Within 10 days
after receipt by the Comptroller |
of the certification, the Comptroller shall
cause the orders to |
be drawn for the remaining amounts, and the Treasurer shall
|
administer those amounts as required in subsection (g).
|
A certificate of registration issued by the Illinois |
Department of Revenue
to a retailer under the Retailers' |
Occupation Tax Act shall permit the
registrant to engage in a |
business that is taxed under the tax imposed
under this |
subsection, and no additional registration shall be required
|
under the ordinance imposing the tax or under this subsection.
|
A certified copy of any ordinance imposing or discontinuing |
any tax under
this subsection or effecting a change in the rate |
of that tax shall be
filed with the Department, whereupon the |
Department shall proceed to
administer and enforce this |
subsection on behalf of the Authority as of the
first day of |
the third calendar month following the date of filing.
|
The tax authorized to be levied under this subsection may |
be levied within
all or any part of the following described |
portions of the metropolitan area:
|
(1) that portion of the City of Chicago located within |
|
the following
area: Beginning at the point of intersection |
of the Cook County - DuPage
County line and York Road, then |
North along York Road to its intersection
with Touhy |
Avenue, then east along Touhy Avenue to its intersection |
with
the Northwest Tollway, then southeast along the |
Northwest Tollway to its
intersection with Lee Street, then |
south along Lee Street to Higgins Road,
then south and east |
along Higgins Road to its intersection with Mannheim
Road, |
then south along Mannheim Road to its intersection with |
Irving Park
Road, then west along Irving Park Road to its |
intersection with the Cook
County - DuPage County line, |
then north and west along the county line to
the point of |
beginning; and
|
(2) that portion of the City of Chicago located within |
the following
area: Beginning at the intersection of West |
55th Street with Central
Avenue, then east along West 55th |
Street to its intersection with South
Cicero Avenue, then |
south along South Cicero Avenue to its intersection
with |
West 63rd Street, then west along West 63rd Street to its |
intersection
with South Central Avenue, then north along |
South Central Avenue to the
point of beginning; and
|
(3) that portion of the City of Chicago located within |
the following
area: Beginning at the point 150 feet west of |
the intersection of the west
line of North Ashland Avenue |
and the north line of West Diversey Avenue,
then north 150 |
feet, then east along a line 150 feet north of the north
|
|
line of West Diversey Avenue extended to the shoreline of |
Lake Michigan,
then following the shoreline of Lake |
Michigan (including Navy Pier and all
other improvements |
fixed to land, docks, or piers) to the point where the
|
shoreline of Lake Michigan and the Adlai E. Stevenson |
Expressway extended
east to that shoreline intersect, then |
west along the Adlai E. Stevenson
Expressway to a point 150 |
feet west of the west line of South Ashland
Avenue, then |
north along a line 150 feet west of the west line of South |
and
North Ashland Avenue to the point of beginning.
|
The tax authorized to be levied under this subsection may |
also be
levied on food, alcoholic beverages, and soft drinks |
sold on boats and
other watercraft departing from and returning |
to the shoreline of Lake
Michigan (including Navy Pier and all |
other improvements fixed to land,
docks, or piers) described in |
item (3).
|
(c) By ordinance the Authority shall, as soon as |
practicable after the
effective date of this amendatory Act of |
1991, impose an occupation tax
upon all persons engaged in the |
corporate limits of the City of Chicago in
the business of |
renting, leasing, or letting rooms in a hotel, as defined
in |
the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of |
the gross
rental receipts from the renting, leasing, or letting |
of hotel rooms within
the City of Chicago, excluding, however, |
from gross rental receipts
the proceeds of renting, leasing, or |
letting to permanent residents of
a hotel, as defined in that |
|
Act. Gross rental receipts shall not include
charges that are |
added on account of the liability arising from any tax
imposed |
by the State or any governmental agency on the occupation of
|
renting, leasing, or letting rooms in a hotel.
|
The tax imposed by the Authority under this subsection and |
all civil
penalties that may be assessed as an incident to that |
tax shall be collected
and enforced by the Illinois Department |
of Revenue. The certificate of
registration that is issued by |
the Department to a lessor under the Hotel
Operators' |
Occupation Tax Act shall permit that registrant to engage in a
|
business that is taxable under any ordinance enacted under this
|
subsection without registering separately with the Department |
under that
ordinance or under this subsection. The Department |
shall have full power to
administer and enforce this |
subsection, to collect all taxes and penalties
due under this |
subsection, to dispose of taxes and penalties so collected
in |
the manner provided in this subsection, and to determine all |
rights to
credit memoranda arising on account of the erroneous |
payment of tax or
penalty under this subsection. In the |
administration of and compliance with
this subsection, the |
Department and persons who are subject to this
subsection shall |
have the same rights, remedies, privileges, immunities,
|
powers, and duties, shall be subject to the same conditions, |
restrictions,
limitations, penalties, and definitions of |
terms, and shall employ the same
modes of procedure as are |
prescribed in the Hotel Operators' Occupation Tax
Act (except |
|
where that Act is inconsistent with this subsection), as fully
|
as if the provisions contained in the Hotel Operators' |
Occupation Tax Act
were set out in this subsection.
|
Whenever the Department determines that a refund should be |
made under
this subsection to a claimant instead of issuing a |
credit memorandum, the
Department shall notify the State |
Comptroller, who shall cause a warrant
to be drawn for the |
amount specified and to the person named in the
notification |
from the Department. The refund shall be paid by the State
|
Treasurer out of the Metropolitan Pier and Exposition Authority |
trust fund
held by the State Treasurer as trustee for the |
Authority.
|
Persons subject to any tax imposed under the authority |
granted in
this subsection may reimburse themselves for their |
tax liability for that
tax by separately stating that tax as an |
additional charge,
which charge may be stated in combination, |
in a single amount, with State
taxes imposed under the Hotel |
Operators' Occupation Tax Act, the
municipal tax imposed under |
Section 8-3-13 of the Illinois Municipal
Code, and the tax |
imposed under Section 19 of the Illinois Sports
Facilities |
Authority Act.
|
The person filing the return shall, at the time of filing |
the return,
pay to the Department the amount of tax, less a |
discount of 2.1% or $25 per
calendar year, whichever is |
greater, which is allowed to reimburse the
operator for the |
expenses incurred in keeping records, preparing and filing
|
|
returns, remitting the tax, and supplying data to the |
Department on request.
|
The Department shall forthwith pay over to the State |
Treasurer,
ex officio, as trustee for the Authority, all taxes |
and penalties collected
under this subsection for deposit into |
a trust fund held outside the State
Treasury. On or before the |
25th day of each calendar month, the Department
shall certify |
to the Comptroller the amounts to be paid under subsection
(g) |
of this Section, which shall be the amounts (not including |
credit
memoranda) collected under this subsection during the |
second preceding
calendar month by the Department, less any |
amounts determined by the
Department to be necessary for |
payment of refunds. Within 10 days after
receipt by the |
Comptroller of the Department's certification, the
Comptroller |
shall cause the orders to be drawn for such amounts, and the
|
Treasurer shall administer those amounts as required in |
subsection (g).
|
A certified copy of any ordinance imposing or discontinuing |
a tax under this
subsection or effecting a change in the rate |
of that tax shall be filed with
the Illinois Department of |
Revenue, whereupon the Department shall proceed to
administer |
and enforce this subsection on behalf of the Authority as of |
the
first day of the third calendar month following the date of |
filing.
|
(d) By ordinance the Authority shall, as soon as |
practicable after the
effective date of this amendatory Act of |
|
1991, impose a tax
upon all persons engaged in the business of |
renting automobiles in the
metropolitan area at the rate of 6% |
of the gross
receipts from that business, except that no tax |
shall be imposed on the
business of renting automobiles for use |
as taxicabs or in livery service.
The tax imposed under this |
subsection and all civil penalties that may be
assessed as an |
incident to that tax shall be collected and enforced by the
|
Illinois Department of Revenue. The certificate of |
registration issued by
the Department to a retailer under the |
Retailers' Occupation Tax Act or
under the Automobile Renting |
Occupation and Use Tax Act shall permit that
person to engage |
in a business that is taxable under any ordinance enacted
under |
this subsection without registering separately with the |
Department
under that ordinance or under this subsection. The |
Department shall have
full power to administer and enforce this |
subsection, to collect all taxes
and penalties due under this |
subsection, to dispose of taxes and penalties
so collected in |
the manner provided in this subsection, and to determine
all |
rights to credit memoranda arising on account of the erroneous |
payment
of tax or penalty under this subsection. In the |
administration of and
compliance with this subsection, the |
Department and persons who are subject
to this subsection shall |
have the same rights, remedies, privileges,
immunities, |
powers, and duties, be subject to the same conditions,
|
restrictions, limitations, penalties, and definitions of |
terms, and employ
the same modes of procedure as are prescribed |
|
in Sections 2 and 3 (in
respect to all provisions of those |
Sections other than the State rate of
tax; and in respect to |
the provisions of the Retailers' Occupation Tax Act
referred to |
in those Sections, except as to the disposition of taxes and
|
penalties collected, except for the provision allowing |
retailers a
deduction from the tax to cover certain costs, and |
except that credit
memoranda issued under this subsection may |
not be used to discharge any
State tax liability) of the |
Automobile Renting Occupation and Use Tax Act,
as fully as if |
provisions contained in those Sections of that Act were set
|
forth in this subsection.
|
Persons subject to any tax imposed under the authority |
granted in
this subsection may reimburse themselves for their |
tax liability under this
subsection by separately stating that |
tax as an additional charge, which
charge may be stated in |
combination, in a single amount, with State tax
that sellers |
are required to collect under the Automobile Renting
Occupation |
and Use Tax Act, pursuant to bracket schedules as the |
Department
may prescribe.
|
Whenever the Department determines that a refund should be |
made under
this subsection to a claimant instead of issuing a |
credit memorandum, the
Department shall notify the State |
Comptroller, who shall cause a warrant to
be drawn for the |
amount specified and to the person named in the
notification |
from the Department. The refund shall be paid by the State
|
Treasurer out of the Metropolitan Pier and Exposition Authority |
|
trust fund
held by the State Treasurer as trustee for the |
Authority.
|
The Department shall forthwith pay over to the State |
Treasurer, ex officio,
as trustee, all taxes and penalties |
collected under this subsection for
deposit into a trust fund |
held outside the State Treasury. On or before the
25th day of |
each calendar month, the Department shall certify
to the |
Comptroller the amounts to be paid under subsection (g) of this
|
Section (not including credit memoranda) collected under this |
subsection
during the second preceding calendar month by the |
Department, less any
amount determined by the Department to be |
necessary for payment of refunds.
Within 10 days after receipt |
by the Comptroller of the Department's
certification, the |
Comptroller shall cause the orders to be drawn for such
|
amounts, and the Treasurer shall administer those amounts as |
required in
subsection (g).
|
Nothing in this subsection authorizes the Authority to |
impose a tax upon
the privilege of engaging in any business |
that under the Constitution of
the United States may not be |
made the subject of taxation by this State.
|
A certified copy of any ordinance imposing or discontinuing |
a tax under
this subsection or effecting a change in the rate |
of that tax shall be
filed with the Illinois Department of |
Revenue, whereupon the Department
shall proceed to administer |
and enforce this subsection on behalf of the
Authority as of |
the first day of the third calendar month following the
date of |
|
filing.
|
(e) By ordinance the Authority shall, as soon as |
practicable after the
effective date of this amendatory Act of |
1991, impose a tax upon the
privilege of using in the |
metropolitan area an automobile that is rented
from a rentor |
outside Illinois and is titled or registered with an agency
of |
this State's government at a rate of 6% of the rental price of |
that
automobile, except that no tax shall be imposed on the |
privilege of using
automobiles rented for use as taxicabs or in |
livery service. The tax shall
be collected from persons whose |
Illinois address for titling or
registration purposes is given |
as being in the metropolitan area. The tax
shall be collected |
by the Department of Revenue for the Authority. The tax
must be |
paid to the State or an exemption determination must be |
obtained
from the Department of Revenue before the title or |
certificate of
registration for the property may be issued. The |
tax or proof of exemption
may be transmitted to the Department |
by way of the State agency with which
or State officer with |
whom the tangible personal property must be titled or
|
registered if the Department and that agency or State officer |
determine
that this procedure will expedite the processing of |
applications for title
or registration.
|
The Department shall have full power to administer and |
enforce this
subsection, to collect all taxes, penalties, and |
interest due under this
subsection, to dispose of taxes, |
penalties, and interest so collected in
the manner provided in |
|
this subsection, and to determine all rights to
credit |
memoranda or refunds arising on account of the erroneous |
payment of
tax, penalty, or interest under this subsection. In |
the administration of
and compliance with this subsection, the |
Department and persons who are
subject to this subsection shall |
have the same rights, remedies,
privileges, immunities, |
powers, and duties, be subject to the same
conditions, |
restrictions, limitations, penalties, and definitions of |
terms,
and employ the same modes of procedure as are prescribed |
in Sections 2 and
4 (except provisions pertaining to the State |
rate of tax; and in respect to
the provisions of the Use Tax |
Act referred to in that Section, except
provisions concerning |
collection or refunding of the tax by retailers,
except the |
provisions of Section 19 pertaining to claims by retailers,
|
except the last paragraph concerning refunds, and except that |
credit
memoranda issued under this subsection may not be used |
to discharge any
State tax liability) of the Automobile Renting |
Occupation and Use Tax Act,
as fully as if provisions contained |
in those Sections of that Act were set
forth in this |
subsection.
|
Whenever the Department determines that a refund should be |
made under this
subsection to a claimant instead of issuing a |
credit memorandum, the Department
shall notify the State |
Comptroller, who shall cause a warrant to be drawn
for the |
amount specified and to the person named in the notification
|
from the Department. The refund shall be paid by the State |
|
Treasurer out
of the Metropolitan Pier and Exposition Authority |
trust fund held by the
State Treasurer as trustee for the |
Authority.
|
The Department shall forthwith pay over to the State |
Treasurer, ex officio,
as trustee, all taxes, penalties, and |
interest collected under this
subsection for deposit into a |
trust fund held outside the State Treasury.
On or before the |
25th day of each calendar month, the Department shall
certify |
to the State Comptroller the amounts to be paid under |
subsection
(g) of this Section, which shall be the amounts (not |
including credit
memoranda) collected under this subsection |
during the second preceding
calendar month by the Department, |
less any amounts determined by the
Department to be necessary |
for payment of refunds. Within 10 days after
receipt by the |
State Comptroller of the Department's certification, the
|
Comptroller shall cause the orders to be drawn for such |
amounts, and the
Treasurer shall administer those amounts as |
required in subsection (g).
|
A certified copy of any ordinance imposing or discontinuing |
a tax or
effecting a change in the rate of that tax shall be |
filed with the Illinois
Department of Revenue, whereupon the |
Department shall proceed to administer
and enforce this |
subsection on behalf of the Authority as of the first day
of |
the third calendar month following the date of filing.
|
(f) By ordinance the Authority shall, as soon as |
practicable after the
effective date of this amendatory Act of |
|
1991, impose an occupation tax on all
persons, other than a |
governmental agency, engaged in the business of
providing |
ground transportation for hire to passengers in the |
metropolitan
area at a rate of (i) $4 per taxi or livery |
vehicle departure with
passengers for hire from commercial |
service airports in the metropolitan
area, (ii) for each |
departure with passengers for hire from a commercial
service |
airport in the metropolitan area in a bus or van operated by a
|
person other than a person described in item (iii): $18 per bus |
or van with
a capacity of 1-12 passengers, $36 per bus or van |
with a capacity of 13-24
passengers, and $54 per bus or van |
with a capacity of over 24 passengers,
and (iii) for each |
departure with passengers for hire from a commercial
service |
airport in the metropolitan area in a bus or van operated by a
|
person regulated by the Interstate Commerce Commission or |
Illinois Commerce
Commission, operating scheduled service from |
the airport, and charging fares on
a per passenger basis: $2 |
per passenger for hire in each bus or van. The term
"commercial |
service airports" means those airports receiving scheduled
|
passenger service and enplaning more than 100,000 passengers |
per year.
|
In the ordinance imposing the tax, the Authority may |
provide for the
administration and enforcement of the tax and |
the collection of the tax
from persons subject to the tax as |
the Authority determines to be necessary
or practicable for the |
effective administration of the tax. The Authority
may enter |
|
into agreements as it deems appropriate with any governmental
|
agency providing for that agency to act as the Authority's |
agent to
collect the tax.
|
In the ordinance imposing the tax, the Authority may |
designate a method or
methods for persons subject to the tax to |
reimburse themselves for the tax
liability arising under the |
ordinance (i) by separately stating the full
amount of the tax |
liability as an additional charge to passengers departing
the |
airports, (ii) by separately stating one-half of the tax |
liability as
an additional charge to both passengers departing |
from and to passengers
arriving at the airports, or (iii) by |
some other method determined by the
Authority.
|
All taxes, penalties, and interest collected under any |
ordinance adopted
under this subsection, less any amounts |
determined to be necessary for the
payment of refunds and less |
the taxes, penalties, and interest attributable to any increase |
in the rate of tax authorized by Public Act 96-898, shall be |
paid forthwith to the State Treasurer, ex
officio, for deposit |
into a trust fund held outside the State Treasury and
shall be |
administered by the State Treasurer as provided in subsection |
(g)
of this Section. All taxes, penalties, and interest |
attributable to any increase in the rate of tax authorized by |
Public Act 96-898 shall be paid by the State Treasurer as |
follows: 25% for deposit into the Convention Center Support |
Fund, to be used by the Village of Rosemont for the repair, |
maintenance, and improvement of the Donald E. Stephens |
|
Convention Center and for debt service on debt instruments |
issued for those purposes by the village and 75% to the |
Authority to be used for grants to an organization meeting the |
qualifications set out in Section 5.6 of this Act, provided the |
Metropolitan Pier and Exposition Authority has entered into a |
marketing agreement with such an organization.
|
(g) Amounts deposited from the proceeds of taxes imposed by |
the
Authority under subsections (b), (c), (d), (e), and (f) of |
this Section and
amounts deposited under Section 19 of the |
Illinois Sports Facilities
Authority Act shall be held in a |
trust fund outside the State Treasury and
shall be administered |
by the Treasurer as follows: |
(1) An amount necessary for the payment of refunds with |
respect to those taxes shall be retained in the trust fund |
and used for those payments. |
(2) On July 20 and on the 20th of each month |
thereafter, provided that the amount requested in the |
annual certificate of the Chairman of the Authority filed |
under Section 8.25f of the State Finance Act has been |
appropriated for payment to the Authority, 1/8 of the local |
tax transfer amount, together with any cumulative |
deficiencies in the amounts transferred into the McCormick |
Place Expansion Project Fund under this subparagraph (2) |
during the fiscal year for which the certificate has been |
filed, shall be transferred from the trust fund into the |
McCormick Place Expansion Project Fund in the State |
|
treasury until 100% of the local tax transfer amount has |
been so transferred. "Local tax transfer amount" shall mean |
the amount requested in the annual certificate, minus the |
reduction amount. "Reduction amount" shall mean $41.7 |
million in fiscal year 2011, $36.7 million in fiscal year |
2012, $36.7 million in fiscal year 2013, $36.7 million in |
fiscal year 2014, and $31.7 million in each fiscal year |
thereafter until 2032, provided that the reduction amount |
shall be reduced by (i) the amount certified by the |
Authority to the State Comptroller and State Treasurer |
under Section 8.25 of the State Finance Act, as amended, |
with respect to that fiscal year and (ii) in any fiscal |
year in which the amounts deposited in the trust fund under |
this Section exceed $318.3 million, exclusive of amounts |
set aside for refunds and for the reserve account, one |
dollar for each dollar of the deposits in the trust fund |
above $318.3 million with respect to that year, exclusive |
of amounts set aside for refunds and for the reserve |
account. |
(3) On July 20, 2010, the Comptroller shall certify to |
the Governor, the Treasurer, and the Chairman of the |
Authority the 2010 deficiency amount, which means the |
cumulative amount of transfers that were due from the trust |
fund to the McCormick Place Expansion Project Fund in |
fiscal years 2008, 2009, and 2010 under Section 13(g) of |
this Act, as it existed prior to May 27, 2010 (the |
|
effective date of Public Act 96-898), but not made. On July |
20, 2011 and on July 20 of each year through July 20, 2014, |
the Treasurer shall calculate for the previous fiscal year |
the surplus revenues in the trust fund and pay that amount |
to the Authority. On July 20, 2015 and on July 20 of each |
year thereafter to and including July 20, 2017 , as long as |
bonds and notes issued under Section 13.2 or bonds and |
notes issued to refund those bonds and notes are |
outstanding, the Treasurer shall calculate for the |
previous fiscal year the surplus revenues in the trust fund |
and pay one-half of that amount to the State Treasurer for |
deposit into the General Revenue Fund until the 2010 |
deficiency amount has been paid and shall pay the balance |
of the surplus revenues to the Authority. On July 20, 2018 |
and on July 20 of each year thereafter, the Treasurer shall |
calculate for the previous fiscal year the surplus revenues |
in the trust fund and pay all of such surplus revenues to |
the State Treasurer for deposit into the General Revenue |
Fund until the 2010 deficiency amount has been paid. After |
the 2010 deficiency amount has been paid, the Treasurer |
shall pay the balance of the surplus revenues to the |
Authority. "Surplus revenues" means the amounts remaining |
in the trust fund on June 30 of the previous fiscal year |
(A) after the State Treasurer has set aside in the trust |
fund (i) amounts retained for refunds under subparagraph |
(1) and (ii) any amounts necessary to meet the reserve |
|
account amount and (B) after the State Treasurer has |
transferred from the trust fund to the General Revenue Fund |
100% of any post-2010 deficiency amount. "Reserve account |
amount" means $15 million in fiscal year 2011 and $30 |
million in each fiscal year thereafter. The reserve account |
amount shall be set aside in the trust fund and used as a |
reserve to be transferred to the McCormick Place Expansion |
Project Fund in the event the proceeds of taxes imposed |
under this Section 13 are not sufficient to fund the |
transfer required in subparagraph (2). "Post-2010 |
deficiency amount" means any deficiency in transfers from |
the trust fund to the McCormick Place Expansion Project |
Fund with respect to fiscal years 2011 and thereafter. It |
is the intention of this subparagraph (3) that no surplus |
revenues shall be paid to the Authority with respect to any |
year in which a post-2010 deficiency amount has not been |
satisfied by the Authority. |
Moneys received by the Authority as surplus revenues may be |
used (i) for the purposes of paying debt service on the bonds |
and notes issued by the Authority, including early redemption |
of those bonds or notes, (ii) for the purposes of repair, |
replacement, and improvement of the grounds, buildings, and |
facilities of the Authority, and (iii) for the corporate |
purposes of the Authority in fiscal years 2011 through 2015 in |
an amount not to exceed $20,000,000 annually or $80,000,000 |
total, which amount shall be reduced $0.75 for each dollar of |
|
the receipts of the Authority in that year from any contract |
entered into with respect to naming rights at McCormick Place |
under Section 5(m) of this Act. When bonds and notes issued |
under Section 13.2, or bonds or notes issued to refund those |
bonds and notes, are no longer outstanding, the balance in the |
trust fund shall be paid to the Authority.
|
(h) The ordinances imposing the taxes authorized by this |
Section shall
be repealed when bonds and notes issued under |
Section 13.2 or bonds and
notes issued to refund those bonds |
and notes are no longer outstanding.
|
(Source: P.A. 97-333, eff. 8-12-11; 98-463, eff. 8-16-13.)
|
(70 ILCS 210/13.2) (from Ch. 85, par. 1233.2)
|
Sec. 13.2.
The McCormick Place Expansion Project Fund is |
created in
the State Treasury. All moneys in the McCormick |
Place Expansion Project
Fund are allocated to and shall be |
appropriated and used only for the
purposes authorized by and |
subject to the limitations and conditions of
this Section. |
Those amounts may be appropriated by law to
the Authority
for |
the purposes of paying the debt service requirements on all |
bonds and
notes, including bonds and notes issued to refund or |
advance
refund bonds and notes issued under this Section, |
Section 13.1, or issued to refund or
advance refund bonds and |
notes otherwise issued under this Act, (collectively
referred |
to as
"bonds") to be issued by the Authority under this Section |
in an aggregate
original principal amount (excluding the amount |
|
of any bonds and
notes issued to refund or advance refund bonds |
or notes issued under this
Section and Section 13.1) not to |
exceed $2,850,000,000 $2,557,000,000 for the purposes
of
|
carrying out and
performing its duties and exercising its |
powers under this Act.
The increased debt authorization of |
$450,000,000 provided by Public Act 96-898 this amendatory Act |
of the 96th General Assembly shall be used solely for the |
purpose of: (i) hotel construction and related necessary |
capital improvements; (ii) other needed capital improvements |
to existing facilities; and (iii) land acquisition for and |
construction of one multi-use facility on property bounded by |
East Cermak Road on the south, East 21st Street on the north, |
South Indiana Avenue on the west, and South Prairie Avenue on |
the east in the City of Chicago, Cook County, Illinois ; these |
limitations do not apply to the increased debt authorization |
provided by this amendatory Act of the 100th General Assembly . |
No bonds issued to refund or advance refund bonds issued under |
this Section may mature later than
40 years from the date of |
issuance of the refunding or advance refunding bonds. After the |
aggregate original principal
amount of
bonds authorized in this |
Section has been issued, the
payment of any
principal amount of |
such bonds does not authorize the issuance of
additional bonds |
(except refunding bonds). Any bonds and notes issued under this |
Section in any year in which there is an outstanding "post-2010 |
deficiency amount" as that term is defined in Section 13 (g)(3) |
of this Act shall provide for the payment to the State |
|
Treasurer of the amount of that deficiency. Proceeds from the |
sale of bonds issued pursuant to the increased debt |
authorization provided by this amendatory Act of the 100th |
General Assembly may be used for the payment to the State |
Treasurer of any unpaid amounts described in paragraph (3) of |
subsection (g) of Section 13 of this Act as part of the "2010 |
deficiency amount" or the "Post-2010 deficiency amount".
|
On the first day of each month commencing after July 1, |
1993, amounts, if
any, on deposit in the McCormick Place |
Expansion Project Fund shall,
subject to appropriation, be paid |
in full to the Authority or, upon its
direction, to the trustee |
or trustees for bondholders of bonds that by
their terms are |
payable from the moneys received from the McCormick Place
|
Expansion Project Fund, until an amount equal to 100% of the
|
aggregate amount of the principal and interest in the fiscal |
year,
including that pursuant to sinking fund requirements, has |
been so paid and
deficiencies in reserves shall have been |
remedied.
|
The State of Illinois pledges to and agrees with the |
holders of the bonds
of the Metropolitan Pier and Exposition |
Authority issued under this
Section that the State will not |
limit or alter the rights and powers vested
in the Authority by |
this Act so as to impair the terms of any contract made
by the |
Authority with those holders or in any way impair the rights |
and
remedies of those holders until the bonds, together with |
interest thereon,
interest on any unpaid installments of |
|
interest, and all costs and
expenses in connection with any |
action or proceedings by or on behalf of
those holders are |
fully met and discharged; provided that any increase in
the Tax |
Act Amounts specified in Section 3 of the Retailers' Occupation |
Tax
Act, Section 9 of the Use Tax Act, Section 9 of the Service |
Use Tax Act,
and Section 9 of the Service Occupation Tax Act |
required to be deposited
into the Build Illinois Bond Account |
in the Build Illinois Fund pursuant to
any law hereafter |
enacted shall not be deemed to impair the rights of such
|
holders so long as the increase does not result in the |
aggregate debt
service payable in the current or any future |
fiscal year of the State on
all bonds issued pursuant to the |
Build Illinois Bond Act and the
Metropolitan Pier and |
Exposition Authority Act and payable from tax
revenues |
specified in Section 3 of the Retailers' Occupation Tax Act,
|
Section 9 of the Use Tax Act, Section 9 of the Service Use Tax |
Act, and
Section 9 of the Service Occupation Tax Act exceeding |
33 1/3% of such tax
revenues for the most recently completed |
fiscal year of the State at the
time of such increase. In |
addition, the State pledges to and agrees with
the holders of |
the bonds of the Authority issued under this Section that
the |
State will not limit or alter the basis on which State funds |
are to be
paid to the Authority as provided in this Act or the |
use of those funds so
as to impair the terms of any such |
contract; provided that any increase in
the Tax Act Amounts |
specified in Section 3 of the Retailers' Occupation Tax
Act, |
|
Section 9 of the Use Tax Act, Section 9 of the Service Use Tax |
Act,
and Section 9 of the Service Occupation Tax Act required |
to be deposited
into the Build Illinois Bond Account in the |
Build Illinois Fund pursuant to
any law hereafter enacted shall |
not be deemed to impair the terms of any
such contract so long |
as the increase does not result in the aggregate debt
service |
payable in the current or any future fiscal year of the State |
on
all bonds issued pursuant to the Build Illinois Bond Act and |
the
Metropolitan Pier and Exposition Authority Act and payable |
from tax
revenues specified in Section 3 of the Retailers' |
Occupation Tax Act,
Section 9 of the Use Tax Act, Section 9 of |
the Service Use Tax Act, and
Section 9 of the Service |
Occupation Tax Act exceeding 33 1/3% of such tax
revenues for |
the most recently completed fiscal year of the State at the
|
time of such increase. The Authority is authorized to include |
these pledges
and agreements with the State in any contract |
with the holders of bonds
issued under this Section.
|
The State shall not be liable on bonds of the Authority |
issued under this
Section those bonds shall not be a debt of |
the State, and this Act shall
not be construed as a guarantee |
by the State of the debts of the Authority.
The bonds shall |
contain a statement to this effect on the face of the bonds.
|
(Source: P.A. 98-109, eff. 7-25-13.)
|
(70 ILCS 210/13.3 new) |
Sec. 13.3. MPEA Reserve Fund. There is hereby created the |
|
MPEA Reserve Fund in the State Treasury. If any amount of the |
2010 deficiency amount is paid to the State Treasurer pursuant |
to paragraph (3) of subsection (g) of Section 13 or Section |
13.2 on any date after the effective date of this amendatory |
Act of the 100th General Assembly, the Comptroller shall order |
transferred, and the Treasurer shall transfer an equal amount |
from the General Revenue Fund into the MPEA Reserve Fund. |
Amounts in the MPEA Reserve Fund shall be administered by the |
Treasurer as follows: |
(a) On July 1 of each fiscal year, the State Treasurer
|
shall transfer from the MPEA Reserve Fund to the General
|
Revenue Fund an amount equal to 100% of any post-2010
|
deficiency amount. |
(b) Notwithstanding subsection (a) of this Section, |
any amounts in the MPEA Reserve Fund may be appropriated by |
law for any other authorized purpose. |
(c) All amounts in the MPEA Reserve Fund shall be |
deposited into the General Revenue Fund when bonds and |
notes issued under Section 13.2, including bonds and notes |
issued to refund those bonds and notes, are no longer |
outstanding. |
Section 5-36. The Downstate Public Transportation Act is |
amended by changing Section 2-3 as follows:
|
(30 ILCS 740/2-3) (from Ch. 111 2/3, par. 663)
|
|
Sec. 2-3. (a) As soon as possible after the first day of |
each month,
beginning July 1, 1984, upon certification of the |
Department of Revenue,
the Comptroller shall order |
transferred, and the Treasurer shall
transfer, from the General |
Revenue Fund to a special fund in the State
Treasury which is |
hereby created, to be known as the "Downstate Public
|
Transportation Fund", an amount equal to 2/32 (beginning July |
1, 2005, 3/32) of the net revenue
realized from the "Retailers' |
Occupation Tax Act", as now or hereafter
amended, the "Service |
Occupation Tax Act", as now or hereafter amended,
the "Use Tax |
Act", as now or hereafter amended, and the "Service Use Tax
|
Act", as now or hereafter amended, from persons incurring |
municipal or
county retailers' or service occupation tax |
liability for the benefit of
any municipality or county located |
wholly within the boundaries of each
participant other than any |
Metro-East Transit District participant
certified pursuant to |
subsection (c) of this Section during the
preceding month, |
except that the Department shall pay into the Downstate
Public |
Transportation Fund 2/32 (beginning July 1, 2005, 3/32) of 80% |
of the net revenue realized under
the State tax Acts named |
above within any municipality or county located
wholly within |
the boundaries of each participant, other than any Metro-East
|
participant, for tax periods beginning on or after January 1, |
1990.
Net revenue realized for a month shall be the revenue
|
collected by the State pursuant to such Acts during the |
previous month
from persons incurring municipal or county |
|
retailers' or service
occupation tax liability for the benefit |
of any municipality or county
located wholly within the |
boundaries of a participant, less the amount
paid out during |
that same month as refunds or credit memoranda to
taxpayers for |
overpayment of liability under such Acts for the benefit
of any |
municipality or county located wholly within the boundaries of |
a
participant. |
Notwithstanding any provision of law to the contrary, |
beginning on the effective date of this amendatory Act of the |
100th General Assembly, those amounts required under this |
subsection (a) to be transferred by the Treasurer into the |
Downstate Public Transportation Fund from the General Revenue |
Fund shall be directly deposited into the Downstate Public |
Transportation Fund as the revenues are realized from the taxes |
indicated.
|
(b) As soon as possible after the first day of each month, |
beginning
July 1, 1989, upon certification of the Department of |
Revenue, the
Comptroller shall order transferred, and the |
Treasurer shall transfer, from
the General Revenue Fund to a |
special fund in the State Treasury which is
hereby created, to |
be known as the "Metro-East Public Transportation Fund",
an |
amount equal to 2/32 of the net revenue realized, as above, |
from within
the boundaries of Madison, Monroe, and St. Clair |
Counties, except that the
Department shall pay into the |
Metro-East Public Transportation Fund 2/32 of
80% of the net |
revenue realized under the State tax Acts specified in
|
|
subsection (a) of this Section within the boundaries of
|
Madison, Monroe and St. Clair Counties for tax periods |
beginning on or
after January 1, 1990. A local match
equivalent |
to an amount which could be raised by a tax levy at the rate of
|
.05% on the assessed value of property within the boundaries of |
Madison County is required annually to cause a total of 2/32
of |
the net revenue to be deposited in the Metro-East Public |
Transportation
Fund. Failure to raise the required local match |
annually shall result in
only 1/32 being deposited into the |
Metro-East Public Transportation Fund
after July 1, 1989, or |
1/32 of 80% of the net revenue realized for tax
periods |
beginning on or after January 1, 1990.
|
(b-5) As soon as possible after the first day of each |
month, beginning July 1, 2005, upon certification of the |
Department of Revenue, the Comptroller shall order |
transferred, and the Treasurer shall transfer, from the General |
Revenue Fund to the Downstate Public Transportation Fund, an |
amount equal to 3/32 of 80% of the net revenue realized from |
within the boundaries of Monroe and St. Clair Counties under |
the State Tax Acts specified in subsection (a) of this Section |
and provided further that, beginning July 1, 2005, the |
provisions of subsection (b) shall no longer apply with respect |
to such tax receipts from Monroe and St. Clair Counties.
|
Notwithstanding any provision of law to the contrary, |
beginning on the effective date of this amendatory Act of the |
100th General Assembly, those amounts required under this |
|
subsection (b-5) to be transferred by the Treasurer into the |
Downstate Public Transportation Fund from the General Revenue |
Fund shall be directly deposited into the Downstate Public |
Transportation Fund as the revenues are realized from the taxes |
indicated. |
(b-6) As soon as possible after the first day of each |
month, beginning July 1, 2008, upon certification by the |
Department of Revenue, the Comptroller shall order transferred |
and the Treasurer shall transfer, from the General Revenue Fund |
to the Downstate Public Transportation Fund, an amount equal to |
3/32 of 80% of the net revenue realized from within the |
boundaries of Madison County under the State Tax Acts specified |
in subsection (a) of this Section and provided further that, |
beginning July 1, 2008, the provisions of subsection (b) shall |
no longer apply with respect to such tax receipts from Madison |
County. |
Notwithstanding any provision of law to the contrary, |
beginning on the effective date of this amendatory Act of the |
100th General Assembly, those amounts required under this |
subsection (b-6) to be transferred by the Treasurer into the |
Downstate Public Transportation Fund from the General Revenue |
Fund shall be directly deposited into the Downstate Public |
Transportation Fund as the revenues are realized from the taxes |
indicated. |
(c) The Department shall certify to the Department of |
Revenue the
eligible participants under this Article and the |
|
territorial boundaries
of such participants for the purposes of |
the Department of Revenue in
subsections (a) and (b) of this |
Section.
|
(d) For the purposes of this Article, beginning in fiscal |
year 2009 the General Assembly shall appropriate
an amount from |
the Downstate Public Transportation Fund equal to the sum total |
funds projected to be paid to the
participants pursuant to |
Section 2-7. If the General Assembly fails to make |
appropriations sufficient to cover the amounts projected to be |
paid pursuant to Section 2-7, this Act shall constitute an |
irrevocable and continuing appropriation from the Downstate |
Public Transportation Fund of all amounts necessary for those |
purposes. |
(e) Notwithstanding anything in this Section to the |
contrary, amounts transferred from the General Revenue Fund to |
the Downstate Public Transportation Fund pursuant to this |
Section shall not exceed $169,000,000 in State fiscal year |
2012. |
(f) For State fiscal year 2018 only, notwithstanding any |
provision of law to the contrary, the total amount of revenue |
and deposits under this Section attributable to revenues |
realized during State fiscal year 2018 shall be reduced by 10%.
|
(Source: P.A. 97-641, eff. 12-19-11.)
|
Section 5-37. The Regional Transportation Authority Act is |
amended by changing Section 4.09 as follows:
|
|
(70 ILCS 3615/4.09) (from Ch. 111 2/3, par. 704.09)
|
Sec. 4.09. Public Transportation Fund and the Regional |
Transportation
Authority Occupation and Use Tax Replacement |
Fund.
|
(a)(1)
Except as otherwise provided in paragraph (4), as As |
soon as possible after
the first day of each month, beginning |
July 1, 1984, upon certification of
the Department of Revenue, |
the Comptroller shall order transferred and the
Treasurer shall |
transfer from the General Revenue Fund to a special fund in the |
State Treasury to be known as the Public
Transportation Fund an |
amount equal to 25% of the net revenue, before the
deduction of |
the serviceman and retailer discounts pursuant to Section 9 of
|
the Service Occupation Tax Act and Section 3 of the Retailers' |
Occupation
Tax Act, realized from
any tax imposed by the |
Authority pursuant to
Sections 4.03 and 4.03.1 and 25% of the |
amounts deposited into the Regional
Transportation Authority |
tax fund created by Section 4.03 of this Act, from
the County |
and Mass Transit District Fund as provided in Section 6z-20 of
|
the State Finance Act and 25% of the amounts deposited into the |
Regional
Transportation Authority Occupation and Use Tax |
Replacement Fund from the
State and Local Sales Tax Reform Fund |
as provided in Section 6z-17 of the
State Finance Act.
On the |
first day of the month following the date that the Department |
receives revenues from increased taxes under Section 4.03(m) as |
authorized by this amendatory Act of the 95th General Assembly, |
|
in lieu of the transfers authorized in the preceding sentence, |
upon certification of the Department of Revenue, the |
Comptroller shall order transferred and the Treasurer shall |
transfer from the General Revenue Fund to the Public |
Transportation Fund an amount equal to 25% of the net revenue, |
before the deduction of the serviceman and retailer discounts |
pursuant to Section 9 of the Service Occupation Tax Act and |
Section 3 of the Retailers' Occupation Tax Act, realized from |
(i) 80% of the proceeds of any tax imposed by the Authority at |
a rate of 1.25% in Cook County, (ii) 75% of the proceeds of any |
tax imposed by the Authority at the rate of 1% in Cook County, |
and (iii) one-third of the proceeds of any tax imposed by the |
Authority at the rate of 0.75% in the Counties of DuPage, Kane, |
Lake, McHenry, and Will, all pursuant to Section 4.03, and 25% |
of the net revenue realized from any tax imposed by the |
Authority pursuant to Section 4.03.1, and 25% of the amounts |
deposited into the Regional Transportation Authority tax fund |
created by Section 4.03 of this Act from the County and Mass |
Transit District Fund as provided in Section 6z-20 of the State |
Finance Act, and 25% of the amounts deposited into the Regional |
Transportation Authority Occupation and Use Tax Replacement |
Fund from the State and Local Sales Tax Reform Fund as provided |
in Section 6z-17 of the State Finance Act. As used in this |
Section, net revenue realized for a month shall be the revenue
|
collected by the State pursuant to Sections 4.03 and 4.03.1 |
during the
previous month from within the metropolitan region, |
|
less the amount paid
out during that same month as refunds to |
taxpayers for overpayment of
liability in the metropolitan |
region under Sections 4.03 and 4.03.1. |
Notwithstanding any provision of law to the contrary, |
beginning on the effective date of this amendatory Act of the |
100th General Assembly, those amounts required under this |
paragraph (1) of subsection (a) to be transferred by the |
Treasurer into the Public Transportation Fund from the General |
Revenue Fund shall be directly deposited into the Public |
Transportation Fund as the revenues are realized from the taxes |
indicated.
|
(2) Except as otherwise provided in paragraph (4), on On |
the first day of the month following the effective date of this |
amendatory Act of the 95th General Assembly and each month |
thereafter, upon certification by the Department of Revenue, |
the Comptroller shall order transferred and the Treasurer shall |
transfer from the General Revenue Fund to the Public |
Transportation Fund an amount equal to 5% of the net revenue, |
before the deduction of the serviceman and retailer discounts |
pursuant to Section 9 of the Service Occupation Tax Act and |
Section 3 of the Retailers' Occupation Tax Act, realized from |
any tax imposed by the Authority pursuant to Sections 4.03 and |
4.03.1 and certified by the Department of Revenue under Section |
4.03(n) of this Act to be paid to the Authority and 5% of the |
amounts deposited into the Regional Transportation Authority |
tax fund created by Section 4.03 of this Act from the County |
|
and Mass Transit District Fund as provided in Section 6z-20 of |
the State Finance Act, and 5% of the amounts deposited into the |
Regional Transportation Authority Occupation and Use Tax |
Replacement Fund from the State and Local Sales Tax Reform Fund |
as provided in Section 6z-17 of the State Finance Act, and 5% |
of the revenue realized by the Chicago Transit Authority as |
financial assistance from the City of Chicago from the proceeds |
of any tax imposed by the City of Chicago under Section 8-3-19 |
of the Illinois Municipal Code.
|
Notwithstanding any provision of law to the contrary, |
beginning on the effective date of this amendatory Act of the |
100th General Assembly, those amounts required under this |
paragraph (2) of subsection (a) to be transferred by the |
Treasurer into the Public Transportation Fund from the General |
Revenue Fund shall be directly deposited into the Public |
Transportation Fund as the revenues are realized from the taxes |
indicated. |
(3) Except as otherwise provided in paragraph (4), as As |
soon as possible after the first day of January, 2009 and each |
month thereafter, upon certification of the Department of |
Revenue with respect to the taxes collected under Section 4.03, |
the Comptroller shall order transferred and the Treasurer shall |
transfer from the General Revenue Fund to the Public |
Transportation Fund an amount equal to 25% of the net revenue, |
before the deduction of the serviceman and retailer discounts |
pursuant to Section 9 of the Service Occupation Tax Act and |
|
Section 3 of the Retailers' Occupation Tax Act, realized from |
(i) 20% of the proceeds of any tax imposed by the Authority at |
a rate of 1.25% in Cook County, (ii) 25% of the proceeds of any |
tax imposed by the Authority at the rate of 1% in Cook County, |
and (iii) one-third of the proceeds of any tax imposed by the |
Authority at the rate of 0.75% in the Counties of DuPage, Kane, |
Lake, McHenry, and Will, all pursuant to Section 4.03, and the |
Comptroller shall order transferred and the Treasurer shall |
transfer from the General Revenue Fund to the Public |
Transportation Fund (iv) an amount equal to 25% of the revenue |
realized by the Chicago Transit Authority as financial |
assistance from the City of Chicago from the proceeds of any |
tax imposed by the City of Chicago under Section 8-3-19 of the |
Illinois Municipal Code.
|
Notwithstanding any provision of law to the contrary, |
beginning on the effective date of this amendatory Act of the |
100th General Assembly, those amounts required under this |
paragraph (3) of subsection (a) to be transferred by the |
Treasurer into the Public Transportation Fund from the General |
Revenue Fund shall be directly deposited into the Public |
Transportation Fund as the revenues are realized from the taxes |
indicated. |
(4) Notwithstanding any provision of law to the contrary, |
of the transfers to be made under paragraphs (1), (2), and (3) |
of this subsection (a) from the General Revenue Fund to the |
Public Transportation Fund, the first $100,000,000 that would |
|
have otherwise been transferred from the General Revenue Fund |
shall be transferred from the Road Fund. The remaining balance |
of such transfers shall be made from the General Revenue Fund. |
(5) For State fiscal year 2018 only, notwithstanding any |
provision of law to the contrary, the total amount of revenue |
and deposits under this subsection (a) attributable to revenues |
realized during State fiscal year 2018 shall be reduced by 10%.
|
(b)(1) All moneys deposited in the Public Transportation |
Fund and the
Regional Transportation Authority Occupation and |
Use Tax Replacement Fund,
whether deposited pursuant to this |
Section or otherwise, are allocated to
the Authority. The |
Comptroller, as soon as
possible after each monthly transfer |
provided in this Section and after
each deposit into the Public |
Transportation Fund, shall order the Treasurer
to pay to the |
Authority out of the Public Transportation Fund the amount so
|
transferred or deposited. Any Additional State Assistance and |
Additional Financial Assistance paid to the Authority under |
this Section shall be expended by the Authority for its |
purposes as provided in this Act. The balance of the amounts |
paid to the Authority from the Public Transportation Fund shall |
be expended by the Authority as provided in Section 4.03.3. The
|
Comptroller,
as soon as possible after each deposit into the |
Regional Transportation
Authority Occupation and Use Tax |
Replacement Fund provided in this Section
and Section 6z-17 of |
the State Finance Act, shall order the Treasurer
to pay to the |
Authority out of the Regional Transportation Authority
|
|
Occupation and Use Tax Replacement Fund the amount so |
deposited. Such
amounts paid to the Authority may be expended |
by it for its purposes as
provided in this Act. The provisions |
directing the distributions from the Public Transportation |
Fund and the Regional Transportation Authority Occupation and |
Use Tax Replacement Fund provided for in this Section shall |
constitute an irrevocable and continuing appropriation of all |
amounts as provided herein. The State Treasurer and State |
Comptroller are hereby authorized and directed to make |
distributions as provided in this Section. (2) Provided, |
however, no moneys deposited under subsection (a)
of this |
Section shall be paid from the Public Transportation
Fund to |
the Authority or its assignee for any fiscal year until the |
Authority has certified to
the Governor, the Comptroller, and |
the Mayor of the City of Chicago that it
has adopted for that |
fiscal year an Annual Budget and Two-Year Financial Plan
|
meeting the
requirements in Section 4.01(b).
|
(c) In recognition of the efforts of the Authority to |
enhance the mass
transportation facilities under its control, |
the State shall provide
financial assistance ("Additional |
State Assistance") in excess of the
amounts transferred to the |
Authority from the General Revenue Fund under
subsection (a) of |
this Section. Additional State Assistance shall be
calculated |
as provided in
subsection (d), but shall in no event exceed the |
following
specified amounts with respect to the following State |
fiscal years:
|
|
|
1990 |
$5,000,000; |
|
1991 |
$5,000,000; |
|
1992 |
$10,000,000; |
|
1993 |
$10,000,000; |
|
1994 |
$20,000,000; |
|
1995 |
$30,000,000; |
|
1996 |
$40,000,000; |
|
1997 |
$50,000,000; |
|
1998 |
$55,000,000; and |
|
each year thereafter |
$55,000,000. |
|
(c-5) The State shall provide financial assistance |
("Additional Financial
Assistance") in addition to the |
Additional State Assistance provided by
subsection (c) and the |
amounts transferred to the Authority from the General
Revenue |
Fund under subsection (a) of this Section. Additional Financial
|
Assistance provided by this subsection shall be calculated as |
provided in
subsection (d), but shall in no event exceed the |
following specified amounts
with respect to the following State |
fiscal years:
|
|
2000 |
$0; |
|
2001 |
$16,000,000; |
|
2002 |
$35,000,000; |
|
2003 |
$54,000,000; |
|
2004 |
$73,000,000; |
|
2005 |
$93,000,000; and |
|
each year thereafter |
$100,000,000. |
|
|
(d) Beginning with State fiscal year 1990 and continuing |
for each
State fiscal year thereafter, the Authority shall |
annually certify to the
State Comptroller and State Treasurer, |
separately with respect to each of
subdivisions (g)(2) and |
(g)(3) of Section 4.04 of this Act, the following
amounts:
|
(1) The amount necessary and required, during the State |
fiscal year with
respect to which the certification is |
made, to pay its obligations for debt
service on all |
outstanding bonds or notes issued by the Authority under |
subdivisions (g)(2) and (g)(3) of
Section 4.04 of this Act.
|
(2) An estimate of the amount necessary and required to |
pay its
obligations for debt service for any bonds or notes |
which the Authority anticipates it
will issue under |
subdivisions (g)(2) and (g)(3) of Section 4.04 during
that |
State fiscal year.
|
(3) Its debt service savings during the preceding State |
fiscal year
from refunding or advance refunding of bonds or |
notes issued under subdivisions
(g)(2) and (g)(3) of |
Section 4.04.
|
(4) The amount of interest, if any, earned by the |
Authority during the
previous State fiscal year on the |
proceeds of bonds or notes issued pursuant to
subdivisions |
(g)(2) and (g)(3) of Section 4.04, other than refunding or |
advance
refunding bonds or notes.
|
The certification shall include a specific
schedule of debt |
service payments, including the date and amount of each
payment |
|
for all outstanding bonds or notes and an estimated schedule of
|
anticipated debt service for all bonds and notes it intends to |
issue, if any,
during that State fiscal year, including the |
estimated date and estimated
amount of each payment.
|
Immediately upon the issuance of bonds for which an |
estimated schedule
of debt service payments was prepared, the |
Authority shall file an amended
certification with respect to |
item (2) above, to specify the actual
schedule of debt service |
payments, including the date and amount of each
payment, for |
the remainder of the State fiscal year.
|
On the first day of each month of the
State fiscal year in |
which there are bonds outstanding with respect to which
the |
certification is made, the State Comptroller shall order |
transferred and
the State Treasurer shall transfer from the |
Road General Revenue Fund to the
Public Transportation Fund the |
Additional State Assistance and Additional
Financial |
Assistance in an amount equal to the aggregate of
(i) |
one-twelfth of the sum of the amounts certified under items
(1) |
and (3) above less the amount certified under item (4) above, |
plus
(ii)
the amount required to pay debt service on bonds and |
notes
issued during the fiscal year, if any, divided by the |
number of months
remaining in the fiscal year after the date of |
issuance, or some smaller
portion as may be necessary under |
subsection (c)
or (c-5) of this Section for the relevant State |
fiscal year, plus
(iii) any cumulative deficiencies in |
transfers for prior months,
until an amount equal to the
sum of |
|
the amounts certified under items (1) and (3) above,
plus the |
actual debt service certified under item (2) above,
less the |
amount certified under item (4) above,
has been transferred; |
except that these transfers are subject to the
following |
limits:
|
(A) In no event shall the total transfers in any State |
fiscal
year relating to outstanding bonds and notes issued |
by the Authority under
subdivision (g)(2) of Section 4.04 |
exceed the lesser of the annual maximum
amount specified in |
subsection (c) or the sum of the amounts
certified under |
items (1) and (3) above,
plus the actual debt service |
certified under item (2) above,
less the amount certified |
under item
(4) above, with respect to those bonds and |
notes.
|
(B) In no event shall the total transfers in any State |
fiscal year
relating to outstanding bonds and notes issued |
by the Authority under
subdivision (g)(3) of Section 4.04 |
exceed the lesser of the annual maximum
amount specified in |
subsection (c-5) or the sum of the amounts certified under
|
items (1) and (3) above,
plus the actual debt service |
certified under item (2) above,
less the amount certified |
under item (4) above, with
respect to those bonds and |
notes.
|
The term "outstanding" does not include bonds or notes for |
which
refunding or advance refunding bonds or notes have been |
issued.
|
|
(e) Neither Additional State Assistance nor Additional |
Financial
Assistance may be pledged, either directly or
|
indirectly as general revenues of the Authority, as security |
for any bonds
issued by the Authority. The Authority may not |
assign its right to receive
Additional State Assistance or |
Additional Financial Assistance, or direct
payment of |
Additional State
Assistance or Additional Financial |
Assistance, to a trustee or any other
entity for the
payment of |
debt service
on its bonds.
|
(f) The certification required under subsection (d) with |
respect to
outstanding bonds and notes of the Authority shall |
be
filed as early as practicable before the beginning of the |
State fiscal
year to which it relates. The certification shall |
be revised as may be
necessary to accurately state the debt |
service requirements of the Authority.
|
(g) Within 6 months of the end of each fiscal year, the |
Authority shall determine: |
(i) whether
the aggregate of all system generated |
revenues for public transportation
in the metropolitan |
region which is provided by, or under grant or purchase
of |
service contracts with, the Service Boards equals 50% of |
the aggregate
of all costs of providing such public |
transportation. "System generated
revenues" include all |
the proceeds of fares and charges for services provided,
|
contributions received in connection with public |
transportation from units
of local government other than |
|
the Authority, except for contributions received by the |
Chicago Transit Authority from a real estate transfer tax |
imposed under subsection (i) of Section 8-3-19 of the |
Illinois Municipal Code, and from the State pursuant
to |
subsection (i) of Section 2705-305 of the Department of |
Transportation Law
(20 ILCS 2705/2705-305), and all other |
revenues properly included consistent
with generally |
accepted accounting principles but may not include: the |
proceeds
from any borrowing, and, beginning with the 2007 |
fiscal year, all revenues and receipts, including but not |
limited to fares and grants received from the federal, |
State or any unit of local government or other entity, |
derived from providing ADA paratransit service pursuant to |
Section 2.30 of the Regional Transportation Authority Act. |
"Costs" include all items properly included as
operating |
costs consistent with generally accepted accounting |
principles,
including administrative costs, but do not |
include: depreciation; payment
of principal and interest |
on bonds, notes or other evidences of obligations
for |
borrowed money of the Authority; payments with respect to |
public
transportation facilities made pursuant to |
subsection (b) of Section 2.20;
any payments with respect |
to rate protection contracts, credit
enhancements or |
liquidity agreements made under Section 4.14; any other
|
cost as to which it is reasonably expected that a cash
|
expenditure will not be made; costs for passenger
security |
|
including grants, contracts, personnel, equipment and
|
administrative expenses, except in the case of the Chicago |
Transit
Authority, in which case the term does not include |
costs spent annually by
that entity for protection against |
crime as required by Section 27a of the
Metropolitan |
Transit Authority Act; the costs of Debt Service paid by |
the Chicago Transit Authority, as defined in Section 12c of |
the Metropolitan Transit Authority Act, or bonds or notes |
issued pursuant to that Section; the payment by the |
Commuter Rail Division of debt service on bonds issued |
pursuant to Section 3B.09; expenses incurred by the |
Suburban Bus Division for the cost of new public |
transportation services funded from grants pursuant to |
Section 2.01e of this amendatory Act of the 95th General |
Assembly for a period of 2 years from the date of |
initiation of each such service; costs as exempted by the |
Board for
projects pursuant to Section 2.09 of this Act; |
or, beginning with the 2007 fiscal year, expenses related |
to providing ADA paratransit service pursuant to Section |
2.30 of the Regional Transportation Authority Act; or in |
fiscal years 2008 through 2012 inclusive, costs in the |
amount of $200,000,000 in fiscal year 2008, reducing by |
$40,000,000 in each fiscal year thereafter until this |
exemption is eliminated. If said system generated
revenues |
are less than 50% of said costs, the Board shall remit an |
amount
equal to the amount of the deficit to the State. The |
|
Treasurer shall
deposit any such payment in the Road |
General Revenue Fund; and
|
(ii) whether, beginning with the 2007 fiscal year, the |
aggregate of all fares charged and received for ADA |
paratransit services equals the system generated ADA |
paratransit services revenue recovery ratio percentage of |
the aggregate of all costs of providing such ADA |
paratransit services.
|
(h) If the Authority makes any payment to the State under |
paragraph (g),
the Authority shall reduce the amount provided |
to a Service Board from funds
transferred under paragraph (a) |
in proportion to the amount by which
that Service Board failed |
to meet its required system generated revenues
recovery ratio. |
A Service Board which is affected by a reduction in funds
under |
this paragraph shall submit to the Authority concurrently with |
its
next due quarterly report a revised budget incorporating |
the reduction in
funds. The revised budget must meet the |
criteria specified in clauses (i)
through (vi) of Section |
4.11(b)(2). The Board shall review and act on the
revised |
budget as provided in Section 4.11(b)(3).
|
(Source: P.A. 94-370, eff. 7-29-05; 95-708, eff. 1-18-08; |
95-906, eff. 8-26-08.)
|
Section 5-40. The School Code is amended by changing |
Section 18-8.05 as follows:
|
|
(105 ILCS 5/18-8.05)
|
Sec. 18-8.05. Basis for apportionment of general State |
financial aid and
supplemental general State aid to the common |
schools for the 1998-1999 and
subsequent school years.
|
(A) General Provisions. |
(1) The provisions of this Section apply to the 1998-1999 |
and subsequent
school years. The system of general State |
financial aid provided for in this
Section
is designed to |
assure that, through a combination of State financial aid and
|
required local resources, the financial support provided each |
pupil in Average
Daily Attendance equals or exceeds a
|
prescribed per pupil Foundation Level. This formula approach |
imputes a level
of per pupil Available Local Resources and |
provides for the basis to calculate
a per pupil level of |
general State financial aid that, when added to Available
Local |
Resources, equals or exceeds the Foundation Level. The
amount |
of per pupil general State financial aid for school districts, |
in
general, varies in inverse
relation to Available Local |
Resources. Per pupil amounts are based upon
each school |
district's Average Daily Attendance as that term is defined in |
this
Section. |
(2) In addition to general State financial aid, school |
districts with
specified levels or concentrations of pupils |
from low income households are
eligible to receive supplemental |
general State financial aid grants as provided
pursuant to |
|
subsection (H).
The supplemental State aid grants provided for |
school districts under
subsection (H) shall be appropriated for |
distribution to school districts as
part of the same line item |
in which the general State financial aid of school
districts is |
appropriated under this Section. |
(3) To receive financial assistance under this Section, |
school districts
are required to file claims with the State |
Board of Education, subject to the
following requirements: |
(a) Any school district which fails for any given |
school year to maintain
school as required by law, or to |
maintain a recognized school is not
eligible to file for |
such school year any claim upon the Common School
Fund. In |
case of nonrecognition of one or more attendance centers in |
a
school district otherwise operating recognized schools, |
the claim of the
district shall be reduced in the |
proportion which the Average Daily
Attendance in the |
attendance center or centers bear to the Average Daily
|
Attendance in the school district. A "recognized school" |
means any
public school which meets the standards as |
established for recognition
by the State Board of |
Education. A school district or attendance center
not |
having recognition status at the end of a school term is |
entitled to
receive State aid payments due upon a legal |
claim which was filed while
it was recognized. |
(b) School district claims filed under this Section are |
subject to
Sections 18-9 and 18-12, except as otherwise |
|
provided in this
Section. |
(c) If a school district operates a full year school |
under Section
10-19.1, the general State aid to the school |
district shall be determined
by the State Board of |
Education in accordance with this Section as near as
may be |
applicable. |
(d) (Blank). |
(4) Except as provided in subsections (H) and (L), the |
board of any district
receiving any of the grants provided for |
in this Section may apply those funds
to any fund so received |
for which that board is authorized to make expenditures
by law. |
School districts are not required to exert a minimum |
Operating Tax Rate in
order to qualify for assistance under |
this Section. |
(5) As used in this Section the following terms, when |
capitalized, shall
have the meaning ascribed herein: |
(a) "Average Daily Attendance": A count of pupil |
attendance in school,
averaged as provided for in |
subsection (C) and utilized in deriving per pupil
financial |
support levels. |
(b) "Available Local Resources": A computation of |
local financial
support, calculated on the basis of Average |
Daily Attendance and derived as
provided pursuant to |
subsection (D). |
(c) "Corporate Personal Property Replacement Taxes": |
Funds paid to local
school districts pursuant to "An Act in |
|
relation to the abolition of ad valorem
personal property |
tax and the replacement of revenues lost thereby, and
|
amending and repealing certain Acts and parts of Acts in |
connection therewith",
certified August 14, 1979, as |
amended (Public Act 81-1st S.S.-1). |
(d) "Foundation Level": A prescribed level of per pupil |
financial support
as provided for in subsection (B). |
(e) "Operating Tax Rate": All school district property |
taxes extended for
all purposes, except Bond and
Interest, |
Summer School, Rent, Capital Improvement, and Vocational |
Education
Building purposes.
|
(B) Foundation Level. |
(1) The Foundation Level is a figure established by the |
State representing
the minimum level of per pupil financial |
support that should be available to
provide for the basic |
education of each pupil in
Average Daily Attendance. As set |
forth in this Section, each school district
is assumed to exert
|
a sufficient local taxing effort such that, in combination with |
the aggregate
of general State
financial aid provided the |
district, an aggregate of State and local resources
are |
available to meet
the basic education needs of pupils in the |
district. |
(2) For the 1998-1999 school year, the Foundation Level of |
support is
$4,225. For the 1999-2000 school year, the |
Foundation Level of support is
$4,325. For the 2000-2001 school |
|
year, the Foundation Level of support is
$4,425. For the |
2001-2002 school year and 2002-2003 school year, the
Foundation |
Level of support is $4,560. For the 2003-2004 school year, the |
Foundation Level of support is $4,810. For the 2004-2005 school |
year, the Foundation Level of support is $4,964.
For the |
2005-2006 school year,
the Foundation Level of support is |
$5,164. For the 2006-2007 school year, the Foundation Level of |
support is $5,334. For the 2007-2008 school year, the |
Foundation Level of support is $5,734. For the 2008-2009 school |
year, the Foundation Level of support is $5,959. |
(3) For the 2009-2010 school year and each school year |
thereafter,
the Foundation Level of support is $6,119 or such |
greater amount as
may be established by law by the General |
Assembly.
|
(C) Average Daily Attendance. |
(1) For purposes of calculating general State aid pursuant |
to subsection
(E), an Average Daily Attendance figure shall be |
utilized. The Average Daily
Attendance figure for formula
|
calculation purposes shall be the monthly average of the actual |
number of
pupils in attendance of
each school district, as |
further averaged for the best 3 months of pupil
attendance for |
each
school district. In compiling the figures for the number |
of pupils in
attendance, school districts
and the State Board |
of Education shall, for purposes of general State aid
funding, |
conform
attendance figures to the requirements of subsection |
|
(F). |
(2) The Average Daily Attendance figures utilized in |
subsection (E) shall be
the requisite attendance data for the |
school year immediately preceding
the
school year for which |
general State aid is being calculated
or the average of the |
attendance data for the 3 preceding school
years, whichever is |
greater. The Average Daily Attendance figures
utilized in |
subsection (H) shall be the requisite attendance data for the
|
school year immediately preceding the school year for which |
general
State aid is being calculated.
|
(D) Available Local Resources. |
(1) For purposes of calculating general State aid pursuant |
to subsection
(E), a representation of Available Local |
Resources per pupil, as that term is
defined and determined in |
this subsection, shall be utilized. Available Local
Resources |
per pupil shall include a calculated
dollar amount representing |
local school district revenues from local property
taxes and |
from
Corporate Personal Property Replacement Taxes, expressed |
on the basis of pupils
in Average
Daily Attendance. Calculation |
of Available Local Resources shall exclude any tax amnesty |
funds received as a result of Public Act 93-26. |
(2) In determining a school district's revenue from local |
property taxes,
the State Board of Education shall utilize the |
equalized assessed valuation of
all taxable property of each |
school
district as of September 30 of the previous year. The |
|
equalized assessed
valuation utilized shall
be obtained and |
determined as provided in subsection (G). |
(3) For school districts maintaining grades kindergarten |
through 12, local
property tax
revenues per pupil shall be |
calculated as the product of the applicable
equalized assessed
|
valuation for the district multiplied by 3.00%, and divided by |
the district's
Average Daily
Attendance figure. For school |
districts maintaining grades kindergarten
through 8, local
|
property tax revenues per pupil shall be calculated as the |
product of the
applicable equalized
assessed valuation for the |
district multiplied by 2.30%, and divided by the
district's |
Average
Daily Attendance figure. For school districts |
maintaining grades 9 through 12,
local property
tax revenues |
per pupil shall be the applicable equalized assessed valuation |
of
the district
multiplied by 1.05%, and divided by the |
district's Average Daily
Attendance
figure. |
For partial elementary unit districts created pursuant to |
Article 11E of this Code, local property tax revenues per pupil |
shall be calculated as the product of the equalized assessed |
valuation for property within the partial elementary unit |
district for elementary purposes, as defined in Article 11E of |
this Code, multiplied by 2.06% and divided by the district's |
Average Daily Attendance figure, plus the product of the |
equalized assessed valuation for property within the partial |
elementary unit district for high school purposes, as defined |
in Article 11E of this Code, multiplied by 0.94% and divided by |
|
the district's Average Daily Attendance figure.
|
(4) The Corporate Personal Property Replacement Taxes paid |
to each school
district during the calendar year one year |
before the calendar year in which a
school year begins, divided |
by the Average Daily Attendance figure for that
district, shall |
be added to the local property tax revenues per pupil as
|
derived by the application of the immediately preceding |
paragraph (3). The sum
of these per pupil figures for each |
school district shall constitute Available
Local Resources as |
that term is utilized in subsection (E) in the calculation
of |
general State aid.
|
(E) Computation of General State Aid. |
(1) For each school year, the amount of general State aid |
allotted to a
school district shall be computed by the State |
Board of Education as provided
in this subsection. |
(2) For any school district for which Available Local |
Resources per pupil
is less than the product of 0.93 times the |
Foundation Level, general State aid
for that district shall be |
calculated as an amount equal to the Foundation
Level minus |
Available Local Resources, multiplied by the Average Daily
|
Attendance of the school district. |
(3) For any school district for which Available Local |
Resources per pupil
is equal to or greater than the product of |
0.93 times the Foundation Level and
less than the product of |
1.75 times the Foundation Level, the general State aid
per |
|
pupil shall be a decimal proportion of the Foundation Level |
derived using a
linear algorithm. Under this linear algorithm, |
the calculated general State
aid per pupil shall decline in |
direct linear fashion from 0.07 times the
Foundation Level for |
a school district with Available Local Resources equal to
the |
product of 0.93 times the Foundation Level, to 0.05 times the |
Foundation
Level for a school district with Available Local |
Resources equal to the product
of 1.75 times the Foundation |
Level. The allocation of general
State aid for school districts |
subject to this paragraph 3 shall be the
calculated general |
State aid
per pupil figure multiplied by the Average Daily |
Attendance of the school
district. |
(4) For any school district for which Available Local |
Resources per pupil
equals or exceeds the product of 1.75 times |
the Foundation Level, the general
State aid for the school |
district shall be calculated as the product of $218
multiplied |
by the Average Daily Attendance of the school
district. |
(5) The amount of general State aid allocated to a school |
district for
the 1999-2000 school year meeting the requirements |
set forth in paragraph (4)
of subsection
(G) shall be increased |
by an amount equal to the general State aid that
would have |
been received by the district for the 1998-1999 school year by
|
utilizing the Extension Limitation Equalized Assessed |
Valuation as calculated
in paragraph (4) of subsection (G) less |
the general State aid allotted for the
1998-1999
school year. |
This amount shall be deemed a one time increase, and shall not
|
|
affect any future general State aid allocations.
|
(F) Compilation of Average Daily Attendance. |
(1) Each school district shall, by July 1 of each year, |
submit to the State
Board of Education, on forms prescribed by |
the State Board of Education,
attendance figures for the school |
year that began in the preceding calendar
year. The attendance |
information so transmitted shall identify the average
daily |
attendance figures for each month of the school year. Beginning |
with
the general State aid claim form for the 2002-2003 school
|
year, districts shall calculate Average Daily Attendance as |
provided in
subdivisions (a), (b), and (c) of this paragraph |
(1). |
(a) In districts that do not hold year-round classes,
|
days of attendance in August shall be added to the month of |
September and any
days of attendance in June shall be added |
to the month of May. |
(b) In districts in which all buildings hold year-round |
classes,
days of attendance in July and August shall be |
added to the month
of September and any days of attendance |
in June shall be added to
the month of May. |
(c) In districts in which some buildings, but not all, |
hold
year-round classes, for the non-year-round buildings, |
days of
attendance in August shall be added to the month of |
September
and any days of attendance in June shall be added |
to the month of
May. The average daily attendance for the |
|
year-round buildings
shall be computed as provided in |
subdivision (b) of this paragraph
(1). To calculate the |
Average Daily Attendance for the district, the
average |
daily attendance for the year-round buildings shall be
|
multiplied by the days in session for the non-year-round |
buildings
for each month and added to the monthly |
attendance of the
non-year-round buildings. |
Except as otherwise provided in this Section, days of
|
attendance by pupils shall be counted only for sessions of not |
less than
5 clock hours of school work per day under direct |
supervision of: (i)
teachers, or (ii) non-teaching personnel or |
volunteer personnel when engaging
in non-teaching duties and |
supervising in those instances specified in
subsection (a) of |
Section 10-22.34 and paragraph 10 of Section 34-18, with
pupils |
of legal school age and in kindergarten and grades 1 through |
12. Days of attendance by pupils through verified participation |
in an e-learning program approved by the State Board of |
Education under Section 10-20.56 of the Code shall be |
considered as full days of attendance for purposes of this |
Section. |
Days of attendance by tuition pupils shall be accredited |
only to the
districts that pay the tuition to a recognized |
school. |
(2) Days of attendance by pupils of less than 5 clock hours |
of school
shall be subject to the following provisions in the |
compilation of Average
Daily Attendance. |
|
(a) Pupils regularly enrolled in a public school for |
only a part of
the school day may be counted on the basis |
of 1/6 day for every class hour
of instruction of 40 |
minutes or more attended pursuant to such enrollment,
|
unless a pupil is
enrolled in a block-schedule format of 80 |
minutes or more of instruction,
in which case the pupil may |
be counted on the basis of the proportion of
minutes of |
school work completed each day to the minimum number of
|
minutes that school work is required to be held that day. |
(b) (Blank). |
(c) A session of 4 or more clock hours may be counted |
as a day of
attendance upon certification by the regional |
superintendent, and
approved by the State Superintendent |
of Education to the extent that the
district has been |
forced to use daily multiple sessions. |
(d) A session of 3 or more clock hours may be counted |
as a day of
attendance (1) when the remainder of the school |
day or at least
2 hours in the evening of that day is |
utilized for an
in-service training program for teachers, |
up to a maximum of 5 days per
school year, provided a |
district conducts an in-service
training program for |
teachers in accordance with Section 10-22.39 of this Code; |
or, in lieu of 4 such days, 2 full days may
be used, in |
which event each such day
may be counted as a day required |
for a legal school calendar pursuant to Section 10-19 of |
this Code; (1.5) when, of the 5 days allowed under item |
|
(1), a maximum of 4 days are used for parent-teacher |
conferences, or, in lieu of 4 such days, 2 full days are |
used, in which case each such day may be counted as a |
calendar day required under Section 10-19 of this Code, |
provided that the full-day, parent-teacher conference |
consists of (i) a minimum of 5 clock hours of |
parent-teacher conferences, (ii) both a minimum of 2 clock |
hours of parent-teacher conferences held in the evening |
following a full day of student attendance, as specified in |
subsection (F)(1)(c), and a minimum of 3 clock hours of |
parent-teacher conferences held on the day immediately |
following evening parent-teacher conferences, or (iii) |
multiple parent-teacher conferences held in the evenings |
following full days of student attendance, as specified in |
subsection (F)(1)(c), in which the time used for the |
parent-teacher conferences is equivalent to a minimum of 5 |
clock hours; and (2) when days in
addition to
those |
provided in items (1) and (1.5) are scheduled by a school |
pursuant to its school
improvement plan adopted under |
Article 34 or its revised or amended school
improvement |
plan adopted under Article 2, provided that (i) such |
sessions of
3 or more clock hours are scheduled to occur at |
regular intervals, (ii) the
remainder of the school days in |
which such sessions occur are utilized
for in-service |
training programs or other staff development activities |
for
teachers, and (iii) a sufficient number of minutes of |
|
school work under the
direct supervision of teachers are |
added to the school days between such
regularly scheduled |
sessions to accumulate not less than the number of minutes
|
by which such sessions of 3 or more clock hours fall short |
of 5 clock hours.
Any full days used for the purposes of |
this paragraph shall not be considered
for
computing |
average daily attendance. Days scheduled for in-service |
training
programs, staff development activities, or |
parent-teacher conferences may be
scheduled separately for |
different
grade levels and different attendance centers of |
the district. |
(e) A session of not less than one clock hour of |
teaching
hospitalized or homebound pupils on-site or by |
telephone to the classroom may
be counted as 1/2 day of |
attendance, however these pupils must receive 4 or
more |
clock hours of instruction to be counted for a full day of |
attendance. |
(f) A session of at least 4 clock hours may be counted |
as a day of
attendance for first grade pupils, and pupils |
in full day kindergartens,
and a session of 2 or more hours |
may be counted as 1/2 day of attendance by
pupils in |
kindergartens which provide only 1/2 day of attendance. |
(g) For children with disabilities who are below the |
age of 6 years and
who
cannot attend 2 or more clock hours |
because of their disability or
immaturity, a session of not |
less than one clock hour may be counted as 1/2 day
of |
|
attendance; however for such children whose educational |
needs so require
a session of 4 or more clock hours may be |
counted as a full day of attendance. |
(h) A recognized kindergarten which provides for only |
1/2 day of
attendance by each pupil shall not have more |
than 1/2 day of attendance
counted in any one day. However, |
kindergartens may count 2 1/2 days
of
attendance in any 5 |
consecutive school days. When a pupil attends such a
|
kindergarten for 2 half days on any one school day, the |
pupil shall have
the following day as a day absent from |
school, unless the school district
obtains permission in |
writing from the State Superintendent of Education.
|
Attendance at kindergartens which provide for a full day of |
attendance by
each pupil shall be counted the same as |
attendance by first grade pupils.
Only the first year of |
attendance in one kindergarten shall be counted,
except in |
case of children who entered the kindergarten in their |
fifth year
whose educational development requires a second |
year of kindergarten as
determined under the rules and |
regulations of the State Board of Education. |
(i) On the days when the assessment that includes a |
college and career ready determination is
administered |
under subsection (c) of Section 2-3.64a-5 of this Code, the |
day
of attendance for a pupil whose school
day must be |
shortened to accommodate required testing procedures may
|
be less than 5 clock hours and shall be counted towards the |
|
176 days of actual pupil attendance required under Section |
10-19 of this Code, provided that a sufficient number of |
minutes
of school work in excess of 5 clock hours are first |
completed on other school
days to compensate for the loss |
of school work on the examination days. |
(j) Pupils enrolled in a remote educational program |
established under Section 10-29 of this Code may be counted |
on the basis of one-fifth day of attendance for every clock |
hour of instruction attended in the remote educational |
program, provided that, in any month, the school district |
may not claim for a student enrolled in a remote |
educational program more days of attendance than the |
maximum number of days of attendance the district can claim |
(i) for students enrolled in a building holding year-round |
classes if the student is classified as participating in |
the remote educational program on a year-round schedule or |
(ii) for students enrolled in a building not holding |
year-round classes if the student is not classified as |
participating in the remote educational program on a |
year-round schedule.
|
(G) Equalized Assessed Valuation Data. |
(1) For purposes of the calculation of Available Local |
Resources required
pursuant to subsection (D), the
State Board |
of Education shall secure from the Department of
Revenue the |
value as equalized or assessed by the Department of Revenue of
|
|
all taxable property of every school district, together with |
(i) the applicable
tax rate used in extending taxes for the |
funds of the district as of
September 30 of the previous year
|
and (ii) the limiting rate for all school
districts subject to |
property tax extension limitations as imposed under the
|
Property Tax Extension Limitation Law.
|
The Department of Revenue shall add to the equalized |
assessed value of all
taxable
property of each school district |
situated entirely or partially within a county
that is or was |
subject to the
provisions of Section 15-176 or 15-177 of the |
Property Tax Code (a)
an amount equal to the total amount by |
which the
homestead exemption allowed under Section 15-176 or |
15-177 of the Property Tax Code for
real
property situated in |
that school district exceeds the total amount that would
have |
been
allowed in that school district if the maximum reduction |
under Section 15-176
was
(i) $4,500 in Cook County or $3,500 in |
all other counties in tax year 2003 or (ii) $5,000 in all |
counties in tax year 2004 and thereafter and (b) an amount |
equal to the aggregate amount for the taxable year of all |
additional exemptions under Section 15-175 of the Property Tax |
Code for owners with a household income of $30,000 or less. The |
county clerk of any county that is or was subject to the |
provisions of Section 15-176 or 15-177 of the Property Tax Code |
shall
annually calculate and certify to the Department of |
Revenue for each school
district all
homestead exemption |
amounts under Section 15-176 or 15-177 of the Property Tax Code |
|
and all amounts of additional exemptions under Section 15-175 |
of the Property Tax Code for owners with a household income of |
$30,000 or less. It is the intent of this paragraph that if the |
general homestead exemption for a parcel of property is |
determined under Section 15-176 or 15-177 of the Property Tax |
Code rather than Section 15-175, then the calculation of |
Available Local Resources shall not be affected by the |
difference, if any, between the amount of the general homestead |
exemption allowed for that parcel of property under Section |
15-176 or 15-177 of the Property Tax Code and the amount that |
would have been allowed had the general homestead exemption for |
that parcel of property been determined under Section 15-175 of |
the Property Tax Code. It is further the intent of this |
paragraph that if additional exemptions are allowed under |
Section 15-175 of the Property Tax Code for owners with a |
household income of less than $30,000, then the calculation of |
Available Local Resources shall not be affected by the |
difference, if any, because of those additional exemptions. |
This equalized assessed valuation, as adjusted further by |
the requirements of
this subsection, shall be utilized in the |
calculation of Available Local
Resources. |
(2) The equalized assessed valuation in paragraph (1) shall |
be adjusted, as
applicable, in the following manner: |
(a) For the purposes of calculating State aid under |
this Section,
with respect to any part of a school district |
within a redevelopment
project area in respect to which a |
|
municipality has adopted tax
increment allocation |
financing pursuant to the Tax Increment Allocation
|
Redevelopment Act, Sections 11-74.4-1 through 11-74.4-11 |
of the Illinois
Municipal Code or the Industrial Jobs |
Recovery Law, Sections 11-74.6-1 through
11-74.6-50 of the |
Illinois Municipal Code, no part of the current equalized
|
assessed valuation of real property located in any such |
project area which is
attributable to an increase above the |
total initial equalized assessed
valuation of such |
property shall be used as part of the equalized assessed
|
valuation of the district, until such time as all
|
redevelopment project costs have been paid, as provided in |
Section 11-74.4-8
of the Tax Increment Allocation |
Redevelopment Act or in Section 11-74.6-35 of
the |
Industrial Jobs Recovery Law. For the purpose of
the |
equalized assessed valuation of the
district, the total |
initial equalized assessed valuation or the current
|
equalized assessed valuation, whichever is lower, shall be |
used until
such time as all redevelopment project costs |
have been paid. |
(b) The real property equalized assessed valuation for |
a school district
shall be adjusted by subtracting from the |
real property
value as equalized or assessed by the |
Department of Revenue for the
district an amount computed |
by dividing the amount of any abatement of
taxes under |
Section 18-170 of the Property Tax Code by 3.00% for a |
|
district
maintaining grades kindergarten through 12, by |
2.30% for a district
maintaining grades kindergarten |
through 8, or by 1.05% for a
district
maintaining grades 9 |
through 12 and adjusted by an amount computed by dividing
|
the amount of any abatement of taxes under subsection (a) |
of Section 18-165 of
the Property Tax Code by the same |
percentage rates for district type as
specified in this |
subparagraph (b). |
(3) For the 1999-2000 school year and each school year |
thereafter, if a
school district meets all of the criteria of |
this subsection (G)(3), the school
district's Available Local |
Resources shall be calculated under subsection (D)
using the |
district's Extension Limitation Equalized Assessed Valuation |
as
calculated under this
subsection (G)(3). |
For purposes of this subsection (G)(3) the following terms |
shall have
the following meanings: |
"Budget Year": The school year for which general State |
aid is calculated
and
awarded under subsection (E). |
"Base Tax Year": The property tax levy year used to |
calculate the Budget
Year
allocation of general State aid. |
"Preceding Tax Year": The property tax levy year |
immediately preceding the
Base Tax Year. |
"Base Tax Year's Tax Extension": The product of the |
equalized assessed
valuation utilized by the County Clerk |
in the Base Tax Year multiplied by the
limiting rate as |
calculated by the County Clerk and defined in the Property |
|
Tax
Extension Limitation Law. |
"Preceding Tax Year's Tax Extension": The product of |
the equalized assessed
valuation utilized by the County |
Clerk in the Preceding Tax Year multiplied by
the Operating |
Tax Rate as defined in subsection (A). |
"Extension Limitation Ratio": A numerical ratio, |
certified by the
County Clerk, in which the numerator is |
the Base Tax Year's Tax
Extension and the denominator is |
the Preceding Tax Year's Tax Extension. |
"Operating Tax Rate": The operating tax rate as defined |
in subsection (A). |
If a school district is subject to property tax extension |
limitations as
imposed under
the Property Tax Extension |
Limitation Law, the State Board of Education shall
calculate |
the Extension
Limitation
Equalized Assessed Valuation of that |
district. For the 1999-2000 school
year, the
Extension |
Limitation Equalized Assessed Valuation of a school district as
|
calculated by the State Board of Education shall be equal to |
the product of the
district's 1996 Equalized Assessed Valuation |
and the district's Extension
Limitation Ratio. Except as |
otherwise provided in this paragraph for a school district that |
has approved or does approve an increase in its limiting rate, |
for the 2000-2001 school year and each school year
thereafter,
|
the Extension Limitation Equalized Assessed Valuation of a |
school district as
calculated by the State Board of Education |
shall be equal to the product of
the Equalized Assessed |
|
Valuation last used in the calculation of general State
aid and |
the
district's Extension Limitation Ratio. If the Extension |
Limitation
Equalized
Assessed Valuation of a school district as |
calculated under
this subsection (G)(3) is less than the |
district's equalized assessed valuation
as calculated pursuant |
to subsections (G)(1) and (G)(2), then for purposes of
|
calculating the district's general State aid for the Budget |
Year pursuant to
subsection (E), that Extension
Limitation |
Equalized Assessed Valuation shall be utilized to calculate the
|
district's Available Local Resources
under subsection (D). For |
the 2009-2010 school year and each school year thereafter, if a |
school district has approved or does approve an increase in its |
limiting rate, pursuant to Section 18-190 of the Property Tax |
Code, affecting the Base Tax Year, the Extension Limitation |
Equalized Assessed Valuation of the school district, as |
calculated by the State Board of Education, shall be equal to |
the product of the Equalized Assessed Valuation last used in |
the calculation of general State aid times an amount equal to |
one plus the percentage increase, if any, in the Consumer Price |
Index for all Urban Consumers for all items published by the |
United States Department of Labor for the 12-month calendar |
year preceding the Base Tax Year, plus the Equalized Assessed |
Valuation of new property, annexed property, and recovered tax |
increment value and minus the Equalized Assessed Valuation of |
disconnected property. New property and recovered tax |
increment value shall have the meanings set forth in the |
|
Property Tax Extension Limitation Law. |
Partial elementary unit districts created in accordance |
with Article 11E of this Code shall not be eligible for the |
adjustment in this subsection (G)(3) until the fifth year |
following the effective date of the reorganization.
|
(3.5) For the 2010-2011 school year and each school year |
thereafter, if a school district's boundaries span multiple |
counties, then the Department of Revenue shall send to the |
State Board of Education, for the purpose of calculating |
general State aid, the limiting rate and individual rates by |
purpose for the county that contains the majority of the school |
district's Equalized Assessed Valuation. |
(4) For the purposes of calculating general State aid for |
the 1999-2000
school year only, if a school district |
experienced a triennial reassessment on
the equalized assessed |
valuation used in calculating its general State
financial aid |
apportionment for the 1998-1999 school year, the State Board of
|
Education shall calculate the Extension Limitation Equalized |
Assessed Valuation
that would have been used to calculate the |
district's 1998-1999 general State
aid. This amount shall equal |
the product of the equalized assessed valuation
used to
|
calculate general State aid for the 1997-1998 school year and |
the district's
Extension Limitation Ratio. If the Extension |
Limitation Equalized Assessed
Valuation of the school district |
as calculated under this paragraph (4) is
less than the |
district's equalized assessed valuation utilized in |
|
calculating
the
district's 1998-1999 general State aid |
allocation, then for purposes of
calculating the district's |
general State aid pursuant to paragraph (5) of
subsection (E),
|
that Extension Limitation Equalized Assessed Valuation shall |
be utilized to
calculate the district's Available Local |
Resources. |
(5) For school districts having a majority of their |
equalized assessed
valuation in any county except Cook, DuPage, |
Kane, Lake, McHenry, or Will, if
the amount of general State |
aid allocated to the school district for the
1999-2000 school |
year under the provisions of subsection (E), (H), and (J) of
|
this Section is less than the amount of general State aid |
allocated to the
district for the 1998-1999 school year under |
these subsections, then the
general
State aid of the district |
for the 1999-2000 school year only shall be increased
by the |
difference between these amounts. The total payments made under |
this
paragraph (5) shall not exceed $14,000,000. Claims shall |
be prorated if they
exceed $14,000,000.
|
(H) Supplemental General State Aid. |
(1) In addition to the general State aid a school district |
is allotted
pursuant to subsection (E), qualifying school |
districts shall receive a grant,
paid in conjunction with a |
district's payments of general State aid, for
supplemental |
general State aid based upon the concentration level of |
children
from low-income households within the school |
|
district.
Supplemental State aid grants provided for school |
districts under this
subsection shall be appropriated for |
distribution to school districts as part
of the same line item |
in which the general State financial aid of school
districts is |
appropriated under this Section.
|
(1.5) This paragraph (1.5) applies only to those school |
years
preceding the 2003-2004 school year.
For purposes of this
|
subsection (H), the term "Low-Income Concentration Level" |
shall be the
low-income
eligible pupil count from the most |
recently available federal census divided by
the Average Daily |
Attendance of the school district.
If, however, (i) the |
percentage decrease from the 2 most recent federal
censuses
in |
the low-income eligible pupil count of a high school district |
with fewer
than 400 students exceeds by 75% or more the |
percentage change in the total
low-income eligible pupil count |
of contiguous elementary school districts,
whose boundaries |
are coterminous with the high school district,
or (ii) a high |
school district within 2 counties and serving 5 elementary
|
school
districts, whose boundaries are coterminous with the |
high school
district, has a percentage decrease from the 2 most |
recent federal
censuses in the low-income eligible pupil count |
and there is a percentage
increase in the total low-income |
eligible pupil count of a majority of the
elementary school |
districts in excess of 50% from the 2 most recent
federal |
censuses, then
the
high school district's low-income eligible |
pupil count from the earlier federal
census
shall be the number |
|
used as the low-income eligible pupil count for the high
school |
district, for purposes of this subsection (H).
The changes made |
to this paragraph (1) by Public Act 92-28 shall apply to
|
supplemental general State aid
grants for school years |
preceding the 2003-2004 school year that are paid
in fiscal |
year 1999 or thereafter
and to
any State aid payments made in |
fiscal year 1994 through fiscal year
1998 pursuant to |
subsection 1(n) of Section 18-8 of this Code (which was
|
repealed on July 1, 1998), and any high school district that is |
affected by
Public Act 92-28 is
entitled to a
recomputation of |
its supplemental general State aid grant or State aid
paid in |
any of those fiscal years. This recomputation shall not be
|
affected by any other funding. |
(1.10) This paragraph (1.10) applies to the 2003-2004 |
school year
and each school year thereafter. For purposes of |
this subsection (H), the
term "Low-Income Concentration Level" |
shall, for each fiscal year, be the
low-income eligible
pupil |
count
as of July 1 of the immediately preceding fiscal year
(as |
determined by the Department of Human Services based
on the |
number of pupils
who are eligible for at least one of the |
following
low income programs: Medicaid, the Children's Health |
Insurance Program, TANF, or Food Stamps,
excluding pupils who |
are eligible for services provided by the Department
of |
Children and Family Services,
averaged over
the 2 immediately |
preceding fiscal years for fiscal year 2004 and over the 3
|
immediately preceding fiscal years for each fiscal year |
|
thereafter)
divided by the Average Daily Attendance of the |
school district. |
(2) Supplemental general State aid pursuant to this |
subsection (H) shall
be
provided as follows for the 1998-1999, |
1999-2000, and 2000-2001 school years
only: |
(a) For any school district with a Low Income |
Concentration Level of at
least 20% and less than 35%, the |
grant for any school year
shall be $800
multiplied by the |
low income eligible pupil count. |
(b) For any school district with a Low Income |
Concentration Level of at
least 35% and less than 50%, the |
grant for the 1998-1999 school year shall be
$1,100 |
multiplied by the low income eligible pupil count. |
(c) For any school district with a Low Income |
Concentration Level of at
least 50% and less than 60%, the |
grant for the 1998-99 school year shall be
$1,500 |
multiplied by the low income eligible pupil count. |
(d) For any school district with a Low Income |
Concentration Level of 60%
or more, the grant for the |
1998-99 school year shall be $1,900 multiplied by
the low |
income eligible pupil count. |
(e) For the 1999-2000 school year, the per pupil amount |
specified in
subparagraphs (b), (c), and (d) immediately |
above shall be increased to $1,243,
$1,600, and $2,000, |
respectively. |
(f) For the 2000-2001 school year, the per pupil |
|
amounts specified in
subparagraphs (b), (c), and (d) |
immediately above shall be
$1,273, $1,640, and $2,050, |
respectively. |
(2.5) Supplemental general State aid pursuant to this |
subsection (H)
shall be provided as follows for the 2002-2003 |
school year: |
(a) For any school district with a Low Income |
Concentration Level of less
than 10%, the grant for each |
school year shall be $355 multiplied by the low
income |
eligible pupil count. |
(b) For any school district with a Low Income |
Concentration
Level of at least 10% and less than 20%, the |
grant for each school year shall
be $675
multiplied by the |
low income eligible pupil
count. |
(c) For any school district with a Low Income |
Concentration
Level of at least 20% and less than 35%, the |
grant for each school year shall
be $1,330
multiplied by |
the low income eligible pupil
count. |
(d) For any school district with a Low Income |
Concentration
Level of at least 35% and less than 50%, the |
grant for each school year shall
be $1,362
multiplied by |
the low income eligible pupil
count. |
(e) For any school district with a Low Income |
Concentration
Level of at least 50% and less than 60%, the |
grant for each school year shall
be $1,680
multiplied by |
the low income eligible pupil
count. |
|
(f) For any school district with a Low Income |
Concentration
Level of 60% or more, the grant for each |
school year shall be $2,080
multiplied by the low income |
eligible pupil count. |
(2.10) Except as otherwise provided, supplemental general |
State aid
pursuant to this subsection
(H) shall be provided as |
follows for the 2003-2004 school year and each
school year |
thereafter: |
(a) For any school district with a Low Income |
Concentration
Level of 15% or less, the grant for each |
school year
shall be $355 multiplied by the low income |
eligible pupil count. |
(b) For any school district with a Low Income |
Concentration
Level greater than 15%, the grant for each |
school year shall be
$294.25 added to the product of $2,700 |
and the square of the Low
Income Concentration Level, all |
multiplied by the low income
eligible pupil count. |
For the 2003-2004 school year and each school year |
thereafter through the 2008-2009 school year only, the grant |
shall be no less than the
grant
for
the 2002-2003 school year. |
For the 2009-2010 school year only, the grant shall
be no
less |
than the grant for the 2002-2003 school year multiplied by |
0.66. For the 2010-2011
school year only, the grant shall be no |
less than the grant for the 2002-2003
school year
multiplied by |
0.33. Notwithstanding the provisions of this paragraph to the |
contrary, if for any school year supplemental general State aid |
|
grants are prorated as provided in paragraph (1) of this |
subsection (H), then the grants under this paragraph shall be |
prorated.
|
For the 2003-2004 school year only, the grant shall be no |
greater
than the grant received during the 2002-2003 school |
year added to the
product of 0.25 multiplied by the difference |
between the grant amount
calculated under subsection (a) or (b) |
of this paragraph (2.10), whichever
is applicable, and the |
grant received during the 2002-2003 school year.
For the |
2004-2005 school year only, the grant shall be no greater than
|
the grant received during the 2002-2003 school year added to |
the
product of 0.50 multiplied by the difference between the |
grant amount
calculated under subsection (a) or (b) of this |
paragraph (2.10), whichever
is applicable, and the grant |
received during the 2002-2003 school year.
For the 2005-2006 |
school year only, the grant shall be no greater than
the grant |
received during the 2002-2003 school year added to the
product |
of 0.75 multiplied by the difference between the grant amount
|
calculated under subsection (a) or (b) of this paragraph |
(2.10), whichever
is applicable, and the grant received during |
the 2002-2003
school year. |
(3) School districts with an Average Daily Attendance of |
more than 1,000
and less than 50,000 that qualify for |
supplemental general State aid pursuant
to this subsection |
shall submit a plan to the State Board of Education prior to
|
October 30 of each year for the use of the funds resulting from |
|
this grant of
supplemental general State aid for the |
improvement of
instruction in which priority is given to |
meeting the education needs of
disadvantaged children. Such |
plan shall be submitted in accordance with
rules and |
regulations promulgated by the State Board of Education. |
(4) School districts with an Average Daily Attendance of |
50,000 or more
that qualify for supplemental general State aid |
pursuant to this subsection
shall be required to distribute |
from funds available pursuant to this Section,
no less than |
$261,000,000 in accordance with the following requirements: |
(a) The required amounts shall be distributed to the |
attendance centers
within the district in proportion to the |
number of pupils enrolled at each
attendance center who are |
eligible to receive free or reduced-price lunches or
|
breakfasts under the federal Child Nutrition Act of 1966 |
and under the National
School Lunch Act during the |
immediately preceding school year. |
(b) The distribution of these portions of supplemental |
and general State
aid among attendance centers according to |
these requirements shall not be
compensated for or |
contravened by adjustments of the total of other funds
|
appropriated to any attendance centers, and the Board of |
Education shall
utilize funding from one or several sources |
in order to fully implement this
provision annually prior |
to the opening of school. |
(c) Each attendance center shall be provided by the
|
|
school district a distribution of noncategorical funds and |
other
categorical funds to which an attendance center is |
entitled under law in
order that the general State aid and |
supplemental general State aid provided
by application of |
this subsection supplements rather than supplants the
|
noncategorical funds and other categorical funds provided |
by the school
district to the attendance centers. |
(d) Any funds made available under this subsection that |
by reason of the
provisions of this subsection are not
|
required to be allocated and provided to attendance centers |
may be used and
appropriated by the board of the district |
for any lawful school purpose. |
(e) Funds received by an attendance center
pursuant to |
this
subsection shall be used
by the attendance center at |
the discretion
of the principal and local school council |
for programs to improve educational
opportunities at |
qualifying schools through the following programs and
|
services: early childhood education, reduced class size or |
improved adult to
student classroom ratio, enrichment |
programs, remedial assistance, attendance
improvement, and |
other educationally beneficial expenditures which
|
supplement
the regular and basic programs as determined by |
the State Board of Education.
Funds provided shall not be |
expended for any political or lobbying purposes
as defined |
by board rule. |
(f) Each district subject to the provisions of this |
|
subdivision (H)(4)
shall submit an
acceptable plan to meet |
the educational needs of disadvantaged children, in
|
compliance with the requirements of this paragraph, to the |
State Board of
Education prior to July 15 of each year. |
This plan shall be consistent with the
decisions of local |
school councils concerning the school expenditure plans
|
developed in accordance with part 4 of Section 34-2.3. The |
State Board shall
approve or reject the plan within 60 days |
after its submission. If the plan is
rejected, the district |
shall give written notice of intent to modify the plan
|
within 15 days of the notification of rejection and then |
submit a modified plan
within 30 days after the date of the |
written notice of intent to modify.
Districts may amend |
approved plans pursuant to rules promulgated by the State
|
Board of Education. |
Upon notification by the State Board of Education that |
the district has
not submitted a plan prior to July 15 or a |
modified plan within the time
period specified herein, the
|
State aid funds affected by that plan or modified plan |
shall be withheld by the
State Board of Education until a |
plan or modified plan is submitted. |
If the district fails to distribute State aid to |
attendance centers in
accordance with an approved plan, the |
plan for the following year shall
allocate funds, in |
addition to the funds otherwise required by this
|
subsection, to those attendance centers which were |
|
underfunded during the
previous year in amounts equal to |
such underfunding. |
For purposes of determining compliance with this |
subsection in relation
to the requirements of attendance |
center funding, each district subject to the
provisions of |
this
subsection shall submit as a separate document by |
December 1 of each year a
report of expenditure data for |
the prior year in addition to any
modification of its |
current plan. If it is determined that there has been
a |
failure to comply with the expenditure provisions of this |
subsection
regarding contravention or supplanting, the |
State Superintendent of
Education shall, within 60 days of |
receipt of the report, notify the
district and any affected |
local school council. The district shall within
45 days of |
receipt of that notification inform the State |
Superintendent of
Education of the remedial or corrective |
action to be taken, whether by
amendment of the current |
plan, if feasible, or by adjustment in the plan
for the |
following year. Failure to provide the expenditure report |
or the
notification of remedial or corrective action in a |
timely manner shall
result in a withholding of the affected |
funds. |
The State Board of Education shall promulgate rules and |
regulations
to implement the provisions of this |
subsection. No funds shall be released
under this |
subdivision (H)(4) to any district that has not submitted a |
|
plan
that has been approved by the State Board of |
Education.
|
(I) (Blank).
|
(J) (Blank).
|
(K) Grants to Laboratory and Alternative Schools. |
In calculating the amount to be paid to the governing board |
of a public
university that operates a laboratory school under |
this Section or to any
alternative school that is operated by a |
regional superintendent of schools,
the State
Board of |
Education shall require by rule such reporting requirements as |
it
deems necessary. |
As used in this Section, "laboratory school" means a public |
school which is
created and operated by a public university and |
approved by the State Board of
Education. The governing board |
of a public university which receives funds
from the State |
Board under this subsection (K) may not increase the number of
|
students enrolled in its laboratory
school from a single |
district, if that district is already sending 50 or more
|
students, except under a mutual agreement between the school |
board of a
student's district of residence and the university |
which operates the
laboratory school. A laboratory school may |
not have more than 1,000 students,
excluding students with |
disabilities in a special education program. |
|
As used in this Section, "alternative school" means a |
public school which is
created and operated by a Regional |
Superintendent of Schools and approved by
the State Board of |
Education. Such alternative schools may offer courses of
|
instruction for which credit is given in regular school |
programs, courses to
prepare students for the high school |
equivalency testing program or vocational
and occupational |
training. A regional superintendent of schools may contract
|
with a school district or a public community college district |
to operate an
alternative school. An alternative school serving |
more than one educational
service region may be established by |
the regional superintendents of schools
of the affected |
educational service regions. An alternative school
serving |
more than one educational service region may be operated under |
such
terms as the regional superintendents of schools of those |
educational service
regions may agree. |
Each laboratory and alternative school shall file, on forms |
provided by the
State Superintendent of Education, an annual |
State aid claim which states the
Average Daily Attendance of |
the school's students by month. The best 3 months'
Average |
Daily Attendance shall be computed for each school.
The general |
State aid entitlement shall be computed by multiplying the
|
applicable Average Daily Attendance by the Foundation Level as |
determined under
this Section.
|
(L) Payments, Additional Grants in Aid and Other Requirements. |
|
(1) For a school district operating under the financial |
supervision
of an Authority created under Article 34A, the |
general State aid otherwise
payable to that district under this |
Section, but not the supplemental general
State aid, shall be |
reduced by an amount equal to the budget for
the operations of |
the Authority as certified by the Authority to the State
Board |
of Education, and an amount equal to such reduction shall be |
paid
to the Authority created for such district for its |
operating expenses in
the manner provided in Section 18-11. The |
remainder
of general State school aid for any such district |
shall be paid in accordance
with Article 34A when that Article |
provides for a disposition other than that
provided by this |
Article. |
(2) (Blank). |
(3) Summer school. Summer school payments shall be made as |
provided in
Section 18-4.3.
|
(M) Education Funding Advisory Board. |
The Education Funding Advisory
Board, hereinafter in this |
subsection (M) referred to as the "Board", is hereby
created. |
The Board
shall consist of 5 members who are appointed by the |
Governor, by and with the
advice and consent of the Senate. The |
members appointed shall include
representatives of education, |
business, and the general public. One of the
members so |
appointed shall be
designated by the Governor at the time the |
appointment is made as the
chairperson of the
Board.
The |
|
initial members of the Board may
be appointed any time after |
the effective date of this amendatory Act of
1997. The regular |
term of each member of the
Board shall be for 4 years from the |
third Monday of January of the
year in which the term of the |
member's appointment is to commence, except that
of the 5 |
initial members appointed to serve on the
Board, the member who |
is appointed as the chairperson shall serve for
a term that |
commences on the date of his or her appointment and expires on |
the
third Monday of January, 2002, and the remaining 4 members, |
by lots drawn at
the first meeting of the Board that is
held
|
after all 5 members are appointed, shall determine 2 of their |
number to serve
for terms that commence on the date of their
|
respective appointments and expire on the third
Monday of |
January, 2001,
and 2 of their number to serve for terms that |
commence
on the date of their respective appointments and |
expire on the third Monday
of January, 2000. All members |
appointed to serve on the
Board shall serve until their |
respective successors are
appointed and confirmed. Vacancies |
shall be filled in the same manner as
original appointments. If |
a vacancy in membership occurs at a time when the
Senate is not |
in session, the Governor shall make a temporary appointment |
until
the next meeting of the Senate, when he or she shall |
appoint, by and with the
advice and consent of the Senate, a |
person to fill that membership for the
unexpired term. If the |
Senate is not in session when the initial appointments
are |
made, those appointments shall
be made as in the case of |
|
vacancies. |
The Education Funding Advisory Board shall be deemed |
established,
and the initial
members appointed by the Governor |
to serve as members of the
Board shall take office,
on the date |
that the
Governor makes his or her appointment of the fifth |
initial member of the
Board, whether those initial members are |
then serving
pursuant to appointment and confirmation or |
pursuant to temporary appointments
that are made by the |
Governor as in the case of vacancies. |
The State Board of Education shall provide such staff |
assistance to the
Education Funding Advisory Board as is |
reasonably required for the proper
performance by the Board of |
its responsibilities. |
For school years after the 2000-2001 school year, the |
Education
Funding Advisory Board, in consultation with the |
State Board of Education,
shall make recommendations as |
provided in this subsection (M) to the General
Assembly for the |
foundation level under subdivision (B)(3) of this Section and
|
for the
supplemental general State aid grant level under |
subsection (H) of this Section
for districts with high |
concentrations of children from poverty. The
recommended |
foundation level shall be determined based on a methodology |
which
incorporates the basic education expenditures of |
low-spending schools
exhibiting high academic performance. The |
Education Funding Advisory Board
shall make such |
recommendations to the General Assembly on January 1 of odd
|
|
numbered years, beginning January 1, 2001.
|
(N) (Blank).
|
(O) References. |
(1) References in other laws to the various subdivisions of
|
Section 18-8 as that Section existed before its repeal and |
replacement by this
Section 18-8.05 shall be deemed to refer to |
the corresponding provisions of
this Section 18-8.05, to the |
extent that those references remain applicable. |
(2) References in other laws to State Chapter 1 funds shall |
be deemed to
refer to the supplemental general State aid |
provided under subsection (H) of
this Section. |
(P) Public Act 93-838 and Public Act 93-808 make inconsistent |
changes to this Section. Under Section 6 of the Statute on |
Statutes there is an irreconcilable conflict between Public Act |
93-808 and Public Act 93-838. Public Act 93-838, being the last |
acted upon, is controlling. The text of Public Act 93-838 is |
the law regardless of the text of Public Act 93-808. |
(Q) State Fiscal Year 2015 Payments. |
For payments made for State fiscal year 2015, the State |
Board of Education shall, for each school district, calculate |
that district's pro-rata share of a minimum sum of $13,600,000 |
or additional amounts as needed from the total net General |
|
State Aid funding as calculated under this Section that shall |
be deemed attributable to the provision of special educational |
facilities and services, as defined in Section 14-1.08 of this |
Code, in a manner that ensures compliance with maintenance of |
State financial support requirements under the federal |
Individuals with Disabilities Education Act. Each school |
district must use such funds only for the provision of special |
educational facilities and services, as defined in Section |
14-1.08 of this Code, and must comply with any expenditure |
verification procedures adopted by the State Board of |
Education. |
(R) State Fiscal Year 2016 Payments. |
For payments made for State fiscal year 2016, the State |
Board of Education shall, for each school district, calculate |
that district's pro rata share of a minimum sum of $1 or |
additional amounts as needed from the total net General State |
Aid funding as calculated under this Section that shall be |
deemed attributable to the provision of special educational |
facilities and services, as defined in Section 14-1.08 of this |
Code, in a manner that ensures compliance with maintenance of |
State financial support requirements under the federal |
Individuals with Disabilities Education Act. Each school |
district must use such funds only for the provision of special |
educational facilities and services, as defined in Section |
14-1.08 of this Code, and must comply with any expenditure |
|
verification procedures adopted by the State Board of |
Education. |
(S) State Fiscal Year 2017 Payments. |
For payments made for State fiscal year 2017, the State |
Board of Education shall, for each school district, calculate |
that district's pro rata share of a minimum sum of $1 or |
additional amounts as needed from the total net General State |
Aid funding as calculated under this Section that shall be |
deemed attributable to the provision of special educational |
facilities and services, as defined in Section 14-1.08 of this |
Code, in a manner that ensures compliance with maintenance of |
State financial support requirements under the federal |
Individuals with Disabilities Education Act. Each school |
district must use such funds only for the provision of special |
educational facilities and services, as defined in Section |
14-1.08 of this Code, and must comply with any expenditure |
verification procedures adopted by the State Board of |
Education. |
(T) State Fiscal Year 2018 Payments. |
For payments made for State fiscal year 2018, the State |
Board of Education shall, for each school district, calculate |
that district's pro rata share of a minimum sum of $1 or |
additional amounts as needed from the total net evidence-based |
funding as calculated under Section 18-8.15 of this Code that |
|
shall be deemed attributable to the provision of special |
educational facilities and services, as defined in Section |
14-1.08 of this Code, in a manner that ensures compliance with |
maintenance of State financial support requirements under the |
federal Individuals with Disabilities Education Act. Each |
school district must use such funds only for the provision of |
special educational facilities and services, as defined in |
Section 14-1.08 of this Code, and must comply with any |
expenditure verification procedures adopted by the State Board |
of Education. |
(Source: P.A. 98-972, eff. 8-15-14; 99-2, eff. 3-26-15; 99-194, |
eff. 7-30-15; 99-523, eff. 6-30-16.) |
Section 5-45. The Illinois Public Aid Code is amended by |
changing Section 5-5.4 and by adding Sections 5-5.08 and 5-5.4i |
as follows: |
305 ILCS 5/5-5.08 new |
Sec. 5-5.08. Dialysis center funding. Notwithstanding any |
other provision of law, the add-on Medicaid payments to |
hospitals and freestanding chronic dialysis centers |
established under 89 Illinois Administrative Code |
148.140(g)(4) for dates of service July 1, 2013 through June |
30, 2015 is restored and in effect for dates of service on and |
after July 1, 2015 with no end date for such payments.
|
|
(305 ILCS 5/5-5.4) (from Ch. 23, par. 5-5.4)
|
Sec. 5-5.4. Standards of Payment - Department of Healthcare |
and Family Services.
The Department of Healthcare and Family |
Services shall develop standards of payment of
nursing facility |
and ICF/DD services in facilities providing such services
under |
this Article which:
|
(1) Provide for the determination of a facility's payment
|
for nursing facility or ICF/DD services on a prospective basis.
|
The amount of the payment rate for all nursing facilities |
certified by the
Department of Public Health under the ID/DD |
Community Care Act or the Nursing Home Care Act as Intermediate
|
Care for the Developmentally Disabled facilities, Long Term |
Care for Under Age
22 facilities, Skilled Nursing facilities, |
or Intermediate Care facilities
under the
medical assistance |
program shall be prospectively established annually on the
|
basis of historical, financial, and statistical data |
reflecting actual costs
from prior years, which shall be |
applied to the current rate year and updated
for inflation, |
except that the capital cost element for newly constructed
|
facilities shall be based upon projected budgets. The annually |
established
payment rate shall take effect on July 1 in 1984 |
and subsequent years. No rate
increase and no
update for |
inflation shall be provided on or after July 1, 1994, unless |
specifically provided for in this
Section.
The changes made by |
Public Act 93-841
extending the duration of the prohibition |
against a rate increase or update for inflation are effective |
|
retroactive to July 1, 2004.
|
For facilities licensed by the Department of Public Health |
under the Nursing
Home Care Act as Intermediate Care for the |
Developmentally Disabled facilities
or Long Term Care for Under |
Age 22 facilities, the rates taking effect on July
1, 1998 |
shall include an increase of 3%. For facilities licensed by the
|
Department of Public Health under the Nursing Home Care Act as |
Skilled Nursing
facilities or Intermediate Care facilities, |
the rates taking effect on July 1,
1998 shall include an |
increase of 3% plus $1.10 per resident-day, as defined by
the |
Department. For facilities licensed by the Department of Public |
Health under the Nursing Home Care Act as Intermediate Care |
Facilities for the Developmentally Disabled or Long Term Care |
for Under Age 22 facilities, the rates taking effect on January |
1, 2006 shall include an increase of 3%.
For facilities |
licensed by the Department of Public Health under the Nursing |
Home Care Act as Intermediate Care Facilities for the |
Developmentally Disabled or Long Term Care for Under Age 22 |
facilities, the rates taking effect on January 1, 2009 shall |
include an increase sufficient to provide a $0.50 per hour wage |
increase for non-executive staff. For facilities licensed by |
the Department of Public Health under the ID/DD Community Care |
Act as ID/DD Facilities the rates taking effect within 30 days |
after the effective date of this amendatory Act of the 100th |
General Assembly shall include an increase sufficient to |
provide a $0.75 per hour wage increase for non-executive staff. |
|
The Department shall adopt rules, including emergency rules |
under subsection (y) of Section 5-45 of the Illinois |
Administrative Procedure Act, to implement the provisions of |
this paragraph. |
For facilities licensed by the Department of Public Health |
under the
Nursing Home Care Act as Intermediate Care for the |
Developmentally Disabled
facilities or Long Term Care for Under |
Age 22 facilities, the rates taking
effect on July 1, 1999 |
shall include an increase of 1.6% plus $3.00 per
resident-day, |
as defined by the Department. For facilities licensed by the
|
Department of Public Health under the Nursing Home Care Act as |
Skilled Nursing
facilities or Intermediate Care facilities, |
the rates taking effect on July 1,
1999 shall include an |
increase of 1.6% and, for services provided on or after
October |
1, 1999, shall be increased by $4.00 per resident-day, as |
defined by
the Department.
|
For facilities licensed by the Department of Public Health |
under the
Nursing Home Care Act as Intermediate Care for the |
Developmentally Disabled
facilities or Long Term Care for Under |
Age 22 facilities, the rates taking
effect on July 1, 2000 |
shall include an increase of 2.5% per resident-day,
as defined |
by the Department. For facilities licensed by the Department of
|
Public Health under the Nursing Home Care Act as Skilled |
Nursing facilities or
Intermediate Care facilities, the rates |
taking effect on July 1, 2000 shall
include an increase of 2.5% |
per resident-day, as defined by the Department.
|
|
For facilities licensed by the Department of Public Health |
under the
Nursing Home Care Act as skilled nursing facilities |
or intermediate care
facilities, a new payment methodology must |
be implemented for the nursing
component of the rate effective |
July 1, 2003. The Department of Public Aid
(now Healthcare and |
Family Services) shall develop the new payment methodology |
using the Minimum Data Set
(MDS) as the instrument to collect |
information concerning nursing home
resident condition |
necessary to compute the rate. The Department
shall develop the |
new payment methodology to meet the unique needs of
Illinois |
nursing home residents while remaining subject to the |
appropriations
provided by the General Assembly.
A transition |
period from the payment methodology in effect on June 30, 2003
|
to the payment methodology in effect on July 1, 2003 shall be |
provided for a
period not exceeding 3 years and 184 days after |
implementation of the new payment
methodology as follows:
|
(A) For a facility that would receive a lower
nursing |
component rate per patient day under the new system than |
the facility
received
effective on the date immediately |
preceding the date that the Department
implements the new |
payment methodology, the nursing component rate per |
patient
day for the facility
shall be held at
the level in |
effect on the date immediately preceding the date that the
|
Department implements the new payment methodology until a |
higher nursing
component rate of
reimbursement is achieved |
by that
facility.
|
|
(B) For a facility that would receive a higher nursing |
component rate per
patient day under the payment |
methodology in effect on July 1, 2003 than the
facility |
received effective on the date immediately preceding the |
date that the
Department implements the new payment |
methodology, the nursing component rate
per patient day for |
the facility shall be adjusted.
|
(C) Notwithstanding paragraphs (A) and (B), the |
nursing component rate per
patient day for the facility |
shall be adjusted subject to appropriations
provided by the |
General Assembly.
|
For facilities licensed by the Department of Public Health |
under the
Nursing Home Care Act as Intermediate Care for the |
Developmentally Disabled
facilities or Long Term Care for Under |
Age 22 facilities, the rates taking
effect on March 1, 2001 |
shall include a statewide increase of 7.85%, as
defined by the |
Department.
|
Notwithstanding any other provision of this Section, for |
facilities licensed by the Department of Public Health under |
the
Nursing Home Care Act as skilled nursing facilities or |
intermediate care
facilities, except facilities participating |
in the Department's demonstration program pursuant to the |
provisions of Title 77, Part 300, Subpart T of the Illinois |
Administrative Code, the numerator of the ratio used by the |
Department of Healthcare and Family Services to compute the |
rate payable under this Section using the Minimum Data Set |
|
(MDS) methodology shall incorporate the following annual |
amounts as the additional funds appropriated to the Department |
specifically to pay for rates based on the MDS nursing |
component methodology in excess of the funding in effect on |
December 31, 2006: |
(i) For rates taking effect January 1, 2007, |
$60,000,000. |
(ii) For rates taking effect January 1, 2008, |
$110,000,000. |
(iii) For rates taking effect January 1, 2009, |
$194,000,000. |
(iv) For rates taking effect April 1, 2011, or the |
first day of the month that begins at least 45 days after |
the effective date of this amendatory Act of the 96th |
General Assembly, $416,500,000 or an amount as may be |
necessary to complete the transition to the MDS methodology |
for the nursing component of the rate. Increased payments |
under this item (iv) are not due and payable, however, |
until (i) the methodologies described in this paragraph are |
approved by the federal government in an appropriate State |
Plan amendment and (ii) the assessment imposed by Section |
5B-2 of this Code is determined to be a permissible tax |
under Title XIX of the Social Security Act. |
Notwithstanding any other provision of this Section, for |
facilities licensed by the Department of Public Health under |
the Nursing Home Care Act as skilled nursing facilities or |
|
intermediate care facilities, the support component of the |
rates taking effect on January 1, 2008 shall be computed using |
the most recent cost reports on file with the Department of |
Healthcare and Family Services no later than April 1, 2005, |
updated for inflation to January 1, 2006. |
For facilities licensed by the Department of Public Health |
under the
Nursing Home Care Act as Intermediate Care for the |
Developmentally Disabled
facilities or Long Term Care for Under |
Age 22 facilities, the rates taking
effect on April 1, 2002 |
shall include a statewide increase of 2.0%, as
defined by the |
Department.
This increase terminates on July 1, 2002;
beginning |
July 1, 2002 these rates are reduced to the level of the rates
|
in effect on March 31, 2002, as defined by the Department.
|
For facilities licensed by the Department of Public Health |
under the
Nursing Home Care Act as skilled nursing facilities |
or intermediate care
facilities, the rates taking effect on |
July 1, 2001 shall be computed using the most recent cost |
reports
on file with the Department of Public Aid no later than |
April 1, 2000,
updated for inflation to January 1, 2001. For |
rates effective July 1, 2001
only, rates shall be the greater |
of the rate computed for July 1, 2001
or the rate effective on |
June 30, 2001.
|
Notwithstanding any other provision of this Section, for |
facilities
licensed by the Department of Public Health under |
the Nursing Home Care Act
as skilled nursing facilities or |
intermediate care facilities, the Illinois
Department shall |
|
determine by rule the rates taking effect on July 1, 2002,
|
which shall be 5.9% less than the rates in effect on June 30, |
2002.
|
Notwithstanding any other provision of this Section, for |
facilities
licensed by the Department of Public Health under |
the Nursing Home Care Act as
skilled nursing
facilities or |
intermediate care facilities, if the payment methodologies |
required under Section 5A-12 and the waiver granted under 42 |
CFR 433.68 are approved by the United States Centers for |
Medicare and Medicaid Services, the rates taking effect on July |
1, 2004 shall be 3.0% greater than the rates in effect on June |
30, 2004. These rates shall take
effect only upon approval and
|
implementation of the payment methodologies required under |
Section 5A-12.
|
Notwithstanding any other provisions of this Section, for |
facilities licensed by the Department of Public Health under |
the Nursing Home Care Act as skilled nursing facilities or |
intermediate care facilities, the rates taking effect on |
January 1, 2005 shall be 3% more than the rates in effect on |
December 31, 2004.
|
Notwithstanding any other provision of this Section, for |
facilities licensed by the Department of Public Health under |
the Nursing Home Care Act as skilled nursing facilities or |
intermediate care facilities, effective January 1, 2009, the |
per diem support component of the rates effective on January 1, |
2008, computed using the most recent cost reports on file with |
|
the Department of Healthcare and Family Services no later than |
April 1, 2005, updated for inflation to January 1, 2006, shall |
be increased to the amount that would have been derived using |
standard Department of Healthcare and Family Services methods, |
procedures, and inflators. |
Notwithstanding any other provisions of this Section, for |
facilities licensed by the Department of Public Health under |
the Nursing Home Care Act as intermediate care facilities that |
are federally defined as Institutions for Mental Disease, or |
facilities licensed by the Department of Public Health under |
the Specialized Mental Health Rehabilitation Act of 2013, a |
socio-development component rate equal to 6.6% of the |
facility's nursing component rate as of January 1, 2006 shall |
be established and paid effective July 1, 2006. The |
socio-development component of the rate shall be increased by a |
factor of 2.53 on the first day of the month that begins at |
least 45 days after January 11, 2008 (the effective date of |
Public Act 95-707). As of August 1, 2008, the socio-development |
component rate shall be equal to 6.6% of the facility's nursing |
component rate as of January 1, 2006, multiplied by a factor of |
3.53. For services provided on or after April 1, 2011, or the |
first day of the month that begins at least 45 days after the |
effective date of this amendatory Act of the 96th General |
Assembly, whichever is later, the Illinois Department may by |
rule adjust these socio-development component rates, and may |
use different adjustment methodologies for those facilities |
|
participating, and those not participating, in the Illinois |
Department's demonstration program pursuant to the provisions |
of Title 77, Part 300, Subpart T of the Illinois Administrative |
Code, but in no case may such rates be diminished below those |
in effect on August 1, 2008.
|
For facilities
licensed
by the
Department of Public Health |
under the Nursing Home Care Act as Intermediate
Care for
the |
Developmentally Disabled facilities or as long-term care |
facilities for
residents under 22 years of age, the rates |
taking effect on July 1,
2003 shall
include a statewide |
increase of 4%, as defined by the Department.
|
For facilities licensed by the Department of Public Health |
under the
Nursing Home Care Act as Intermediate Care for the |
Developmentally Disabled
facilities or Long Term Care for Under |
Age 22 facilities, the rates taking
effect on the first day of |
the month that begins at least 45 days after the effective date |
of this amendatory Act of the 95th General Assembly shall |
include a statewide increase of 2.5%, as
defined by the |
Department. |
Notwithstanding any other provision of this Section, for |
facilities licensed by the Department of Public Health under |
the Nursing Home Care Act as skilled nursing facilities or |
intermediate care facilities, effective January 1, 2005, |
facility rates shall be increased by the difference between (i) |
a facility's per diem property, liability, and malpractice |
insurance costs as reported in the cost report filed with the |
|
Department of Public Aid and used to establish rates effective |
July 1, 2001 and (ii) those same costs as reported in the |
facility's 2002 cost report. These costs shall be passed |
through to the facility without caps or limitations, except for |
adjustments required under normal auditing procedures.
|
Rates established effective each July 1 shall govern |
payment
for services rendered throughout that fiscal year, |
except that rates
established on July 1, 1996 shall be |
increased by 6.8% for services
provided on or after January 1, |
1997. Such rates will be based
upon the rates calculated for |
the year beginning July 1, 1990, and for
subsequent years |
thereafter until June 30, 2001 shall be based on the
facility |
cost reports
for the facility fiscal year ending at any point |
in time during the previous
calendar year, updated to the |
midpoint of the rate year. The cost report
shall be on file |
with the Department no later than April 1 of the current
rate |
year. Should the cost report not be on file by April 1, the |
Department
shall base the rate on the latest cost report filed |
by each skilled care
facility and intermediate care facility, |
updated to the midpoint of the
current rate year. In |
determining rates for services rendered on and after
July 1, |
1985, fixed time shall not be computed at less than zero. The
|
Department shall not make any alterations of regulations which |
would reduce
any component of the Medicaid rate to a level |
below what that component would
have been utilizing in the rate |
effective on July 1, 1984.
|
|
(2) Shall take into account the actual costs incurred by |
facilities
in providing services for recipients of skilled |
nursing and intermediate
care services under the medical |
assistance program.
|
(3) Shall take into account the medical and psycho-social
|
characteristics and needs of the patients.
|
(4) Shall take into account the actual costs incurred by |
facilities in
meeting licensing and certification standards |
imposed and prescribed by the
State of Illinois, any of its |
political subdivisions or municipalities and by
the U.S. |
Department of Health and Human Services pursuant to Title XIX |
of the
Social Security Act.
|
The Department of Healthcare and Family Services
shall |
develop precise standards for
payments to reimburse nursing |
facilities for any utilization of
appropriate rehabilitative |
personnel for the provision of rehabilitative
services which is |
authorized by federal regulations, including
reimbursement for |
services provided by qualified therapists or qualified
|
assistants, and which is in accordance with accepted |
professional
practices. Reimbursement also may be made for |
utilization of other
supportive personnel under appropriate |
supervision.
|
The Department shall develop enhanced payments to offset |
the additional costs incurred by a
facility serving exceptional |
need residents and shall allocate at least $4,000,000 of the |
funds
collected from the assessment established by Section 5B-2 |
|
of this Code for such payments. For
the purpose of this |
Section, "exceptional needs" means, but need not be limited to, |
ventilator care and traumatic brain injury care. The enhanced |
payments for exceptional need residents under this paragraph |
are not due and payable, however, until (i) the methodologies |
described in this paragraph are approved by the federal |
government in an appropriate State Plan amendment and (ii) the |
assessment imposed by Section 5B-2 of this Code is determined |
to be a permissible tax under Title XIX of the Social Security |
Act. |
Beginning January 1, 2014 the methodologies for |
reimbursement of nursing facility services as provided under |
this Section 5-5.4 shall no longer be applicable for services |
provided on or after January 1, 2014. |
No payment increase under this Section for the MDS |
methodology, exceptional care residents, or the |
socio-development component rate established by Public Act |
96-1530 of the 96th General Assembly and funded by the |
assessment imposed under Section 5B-2 of this Code shall be due |
and payable until after the Department notifies the long-term |
care providers, in writing, that the payment methodologies to |
long-term care providers required under this Section have been |
approved by the Centers for Medicare and Medicaid Services of |
the U.S. Department of Health and Human Services and the |
waivers under 42 CFR 433.68 for the assessment imposed by this |
Section, if necessary, have been granted by the Centers for |
|
Medicare and Medicaid Services of the U.S. Department of Health |
and Human Services. Upon notification to the Department of |
approval of the payment methodologies required under this |
Section and the waivers granted under 42 CFR 433.68, all |
increased payments otherwise due under this Section prior to |
the date of notification shall be due and payable within 90 |
days of the date federal approval is received. |
On and after July 1, 2012, the Department shall reduce any |
rate of reimbursement for services or other payments or alter |
any methodologies authorized by this Code to reduce any rate of |
reimbursement for services or other payments in accordance with |
Section 5-5e. |
(Source: P.A. 97-10, eff. 6-14-11; 97-38, eff. 6-28-11; 97-227, |
eff. 1-1-12; 97-584, eff. 8-26-11; 97-689, eff. 6-14-12; |
97-813, eff. 7-13-12; 98-24, eff. 6-19-13; 98-104, eff. |
7-22-13; 98-756, eff. 7-16-14.) |
(305 ILCS 5/5-5.4i new) |
Sec. 5-5.4i. Rates and reimbursements. Within 30 days after |
the effective date of this amendatory Act of the 100th General |
Assembly, the Department shall increase rates and |
reimbursements to fund a minimum of a $0.75 per hour wage |
increase for front-line personnel, including, but not limited |
to, direct support persons, aides, front-line supervisors, |
qualified intellectual disabilities professionals, nurses, and |
non-administrative support staff working in community-based |
|
provider organizations serving individuals with developmental |
disabilities. The Department shall adopt rules, including |
emergency rules under subsection (y) of Section 5-45 of the |
Illinois Administrative Procedure Act, to implement the |
provisions of this Section. |
ARTICLE 10. RETIREMENT CONTRIBUTIONS |
Section 10-5. The State Finance Act is amended by changing |
Sections 8.12 and 14.1 as follows:
|
(30 ILCS 105/8.12)
(from Ch. 127, par. 144.12)
|
Sec. 8.12. State Pensions Fund.
|
(a) The moneys in the State Pensions Fund shall be used |
exclusively
for the administration of the Uniform Disposition |
of Unclaimed Property Act and
for the expenses incurred by the |
Auditor General for administering the provisions of Section |
2-8.1 of the Illinois State Auditing Act and for the funding of |
the unfunded liabilities of the designated retirement systems. |
Beginning in State fiscal year 2019 2018 , payments to the |
designated retirement systems under this Section shall be in |
addition to, and not in lieu of, any State contributions |
required under the Illinois Pension Code.
|
"Designated retirement systems" means:
|
(1) the State Employees' Retirement System of |
Illinois;
|
|
(2) the Teachers' Retirement System of the State of |
Illinois;
|
(3) the State Universities Retirement System;
|
(4) the Judges Retirement System of Illinois; and
|
(5) the General Assembly Retirement System.
|
(b) Each year the General Assembly may make appropriations |
from
the State Pensions Fund for the administration of the |
Uniform Disposition of
Unclaimed Property Act.
|
Each month, the Commissioner of the Office of Banks and |
Real Estate shall
certify to the State Treasurer the actual |
expenditures that the Office of
Banks and Real Estate incurred |
conducting unclaimed property examinations under
the Uniform |
Disposition of Unclaimed Property Act during the immediately
|
preceding month. Within a reasonable
time following the |
acceptance of such certification by the State Treasurer, the
|
State Treasurer shall pay from its appropriation from the State |
Pensions Fund
to the Bank and Trust Company Fund, the Savings |
Bank Regulatory Fund, and the Residential Finance
Regulatory |
Fund an amount equal to the expenditures incurred by each Fund |
for
that month.
|
Each month, the Director of Financial Institutions shall
|
certify to the State Treasurer the actual expenditures that the |
Department of
Financial Institutions incurred conducting |
unclaimed property examinations
under the Uniform Disposition |
of Unclaimed Property Act during the immediately
preceding |
month. Within a reasonable time following the acceptance of |
|
such
certification by the State Treasurer, the State Treasurer |
shall pay from its
appropriation from the State Pensions Fund
|
to the Financial Institution Fund and the Credit Union Fund
an |
amount equal to the expenditures incurred by each Fund for
that |
month.
|
(c) As soon as possible after the effective date of this |
amendatory Act of the 93rd General Assembly, the General |
Assembly shall appropriate from the State Pensions Fund (1) to |
the State Universities Retirement System the amount certified |
under Section 15-165 during the prior year, (2) to the Judges |
Retirement System of Illinois the amount certified under |
Section 18-140 during the prior year, and (3) to the General |
Assembly Retirement System the amount certified under Section |
2-134 during the prior year as part of the required
State |
contributions to each of those designated retirement systems; |
except that amounts appropriated under this subsection (c) in |
State fiscal year 2005 shall not reduce the amount in the State |
Pensions Fund below $5,000,000. If the amount in the State |
Pensions Fund does not exceed the sum of the amounts certified |
in Sections 15-165, 18-140, and 2-134 by at least $5,000,000, |
the amount paid to each designated retirement system under this |
subsection shall be reduced in proportion to the amount |
certified by each of those designated retirement systems.
|
(c-5) For fiscal years 2006 through 2018 2017 , the General |
Assembly shall appropriate from the State Pensions Fund to the |
State Universities Retirement System the amount estimated to be |
|
available during the fiscal year in the State Pensions Fund; |
provided, however, that the amounts appropriated under this |
subsection (c-5) shall not reduce the amount in the State |
Pensions Fund below $5,000,000.
|
(c-6) For fiscal year 2019 2018 and each fiscal year |
thereafter, as soon as may be practical after any money is |
deposited into the State Pensions Fund from the Unclaimed |
Property Trust Fund, the State Treasurer shall apportion the |
deposited amount among the designated retirement systems as |
defined in subsection (a) to reduce their actuarial reserve |
deficiencies. The State Comptroller and State Treasurer shall |
pay the apportioned amounts to the designated retirement |
systems to fund the unfunded liabilities of the designated |
retirement systems. The amount apportioned to each designated |
retirement system shall constitute a portion of the amount |
estimated to be available for appropriation from the State |
Pensions Fund that is the same as that retirement system's |
portion of the total actual reserve deficiency of the systems, |
as determined annually by the Governor's Office of Management |
and Budget at the request of the State Treasurer. The amounts |
apportioned under this subsection shall not reduce the amount |
in the State Pensions Fund below $5,000,000. |
(d) The
Governor's Office of Management and Budget shall |
determine the individual and total
reserve deficiencies of the |
designated retirement systems. For this purpose,
the
|
Governor's Office of Management and Budget shall utilize the |
|
latest available audit and actuarial
reports of each of the |
retirement systems and the relevant reports and
statistics of |
the Public Employee Pension Fund Division of the Department of
|
Insurance.
|
(d-1) As soon as practicable after the effective date of |
this
amendatory Act of the 93rd General Assembly, the |
Comptroller shall
direct and the Treasurer shall transfer from |
the State Pensions Fund to
the General Revenue Fund, as funds |
become available, a sum equal to the
amounts that would have |
been paid
from the State Pensions Fund to the Teachers' |
Retirement System of the State
of Illinois,
the State |
Universities Retirement System, the Judges Retirement
System |
of Illinois, the
General Assembly Retirement System, and the |
State Employees'
Retirement System
of Illinois
after the |
effective date of this
amendatory Act during the remainder of |
fiscal year 2004 to the
designated retirement systems from the |
appropriations provided for in
this Section if the transfers |
provided in Section 6z-61 had not
occurred. The transfers |
described in this subsection (d-1) are to
partially repay the |
General Revenue Fund for the costs associated with
the bonds |
used to fund the moneys transferred to the designated
|
retirement systems under Section 6z-61.
|
(e) The changes to this Section made by this amendatory Act |
of 1994 shall
first apply to distributions from the Fund for |
State fiscal year 1996.
|
(Source: P.A. 98-24, eff. 6-19-13; 98-463, eff. 8-16-13; |
|
98-674, eff. 6-30-14; 98-1081, eff. 1-1-15; 99-8, eff. 7-9-15; |
99-78, eff. 7-20-15; 99-523, eff. 6-30-16.)
|
(30 ILCS 105/14.1)
(from Ch. 127, par. 150.1)
|
Sec. 14.1. Appropriations for State contributions to the |
State
Employees' Retirement System; payroll requirements. |
(a) Appropriations for State contributions to the State
|
Employees' Retirement System of Illinois shall be expended in |
the manner
provided in this Section.
Except as otherwise |
provided in subsections (a-1), (a-2), (a-3), and (a-4)
at the |
time of each payment of salary to an
employee under the |
personal services line item, payment shall be made to
the State |
Employees' Retirement System, from the amount appropriated for
|
State contributions to the State Employees' Retirement System, |
of an amount
calculated at the rate certified for the |
applicable fiscal year by the
Board of Trustees of the State |
Employees' Retirement System under Section
14-135.08 of the |
Illinois Pension Code. If a line item appropriation to an
|
employer for this purpose is exhausted or is unavailable due to |
any limitation on appropriations that may apply, (including, |
but not limited to, limitations on appropriations from the Road |
Fund under Section 8.3 of the State Finance Act), the amounts |
shall be
paid under the continuing appropriation for this |
purpose contained in the State
Pension Funds Continuing |
Appropriation Act.
|
(a-1) Beginning on the effective date of this amendatory |
|
Act of the 93rd
General Assembly through the payment of the |
final payroll from fiscal
year 2004 appropriations, |
appropriations for State contributions to the
State Employees' |
Retirement System of Illinois shall be expended in the
manner |
provided in this subsection (a-1). At the time of each payment |
of
salary to an employee under the personal services line item |
from a fund
other than the General Revenue Fund, payment shall |
be made for deposit
into the General Revenue Fund from the |
amount appropriated for State
contributions to the State |
Employees' Retirement System of an amount
calculated at the |
rate certified for fiscal year 2004 by the Board of
Trustees of |
the State Employees' Retirement System under Section
14-135.08 |
of the Illinois Pension Code. This payment shall be made to
the |
extent that a line item appropriation to an employer for this |
purpose is
available or unexhausted. No payment from |
appropriations for State
contributions shall be made in |
conjunction with payment of salary to an
employee under the |
personal services line item from the General Revenue
Fund.
|
(a-2) For fiscal year 2010 only, at the time of each |
payment of salary to an employee under the personal services |
line item from a fund other than the General Revenue Fund, |
payment shall be made for deposit into the State Employees' |
Retirement System of Illinois from the amount appropriated for |
State contributions to the State Employees' Retirement System |
of Illinois of an amount calculated at the rate certified for |
fiscal year 2010 by the Board of Trustees of the State |
|
Employees' Retirement System of Illinois under Section |
14-135.08 of the Illinois Pension Code. This payment shall be |
made to the extent that a line item appropriation to an |
employer for this purpose is available or unexhausted. For |
fiscal year 2010 only, no payment from appropriations for State |
contributions shall be made in conjunction with payment of |
salary to an employee under the personal services line item |
from the General Revenue Fund. |
(a-3) For fiscal year 2011 only, at the time of each |
payment of salary to an employee under the personal services |
line item from a fund other than the General Revenue Fund, |
payment shall be made for deposit into the State Employees' |
Retirement System of Illinois from the amount appropriated for |
State contributions to the State Employees' Retirement System |
of Illinois of an amount calculated at the rate certified for |
fiscal year 2011 by the Board of Trustees of the State |
Employees' Retirement System of Illinois under Section |
14-135.08 of the Illinois Pension Code. This payment shall be |
made to the extent that a line item appropriation to an |
employer for this purpose is available or unexhausted. For |
fiscal year 2011 only, no payment from appropriations for State |
contributions shall be made in conjunction with payment of |
salary to an employee under the personal services line item |
from the General Revenue Fund. |
(a-4) In fiscal years 2012 through 2018 2017 only, at the |
time of each payment of salary to an employee under the |
|
personal services line item from a fund other than the General |
Revenue Fund, payment shall be made for deposit into the State |
Employees' Retirement System of Illinois from the amount |
appropriated for State contributions to the State Employees' |
Retirement System of Illinois of an amount calculated at the |
rate certified for the applicable fiscal year by the Board of |
Trustees of the State Employees' Retirement System of Illinois |
under Section 14-135.08 of the Illinois Pension Code. In fiscal |
years 2012 through 2018 2017 only, no payment from |
appropriations for State contributions shall be made in |
conjunction with payment of salary to an employee under the |
personal services line item from the General Revenue Fund. |
(b) Except during the period beginning on the effective |
date of this
amendatory
Act of the 93rd General Assembly and |
ending at the time of the payment of the
final payroll from |
fiscal year 2004 appropriations, the State Comptroller
shall |
not approve for payment any payroll
voucher that (1) includes |
payments of salary to eligible employees in the
State |
Employees' Retirement System of Illinois and (2) does not |
include the
corresponding payment of State contributions to |
that retirement system at the
full rate certified under Section |
14-135.08 for that fiscal year for eligible
employees, unless |
the balance in the fund on which the payroll voucher is drawn
|
is insufficient to pay the total payroll voucher, or |
unavailable due to any limitation on appropriations that may |
apply, including, but not limited to, limitations on |
|
appropriations from the Road Fund under Section 8.3 of the |
State Finance Act. If the State Comptroller
approves a payroll |
voucher under this Section for which the fund balance is
|
insufficient to pay the full amount of the required State |
contribution to the
State Employees' Retirement System, the |
Comptroller shall promptly so notify
the Retirement System.
|
(b-1) For fiscal year 2010 and fiscal year 2011 only, the |
State Comptroller shall not approve for payment any non-General |
Revenue Fund payroll voucher that (1) includes payments of |
salary to eligible employees in the State Employees' Retirement |
System of Illinois and (2) does not include the corresponding |
payment of State contributions to that retirement system at the |
full rate certified under Section 14-135.08 for that fiscal |
year for eligible employees, unless the balance in the fund on |
which the payroll voucher is drawn is insufficient to pay the |
total payroll voucher, or unavailable due to any limitation on |
appropriations that may apply, including, but not limited to, |
limitations on appropriations from the Road Fund under Section |
8.3 of the State Finance Act. If the State Comptroller approves |
a payroll voucher under this Section for which the fund balance |
is insufficient to pay the full amount of the required State |
contribution to the State Employees' Retirement System of |
Illinois, the Comptroller shall promptly so notify the |
retirement system. |
(c) Notwithstanding any other provisions of law, beginning |
July 1, 2007, required State and employee contributions to the |
|
State Employees' Retirement System of Illinois relating to |
affected legislative staff employees shall be paid out of |
moneys appropriated for that purpose to the Commission on |
Government Forecasting and Accountability, rather than out of |
the lump-sum appropriations otherwise made for the payroll and |
other costs of those employees. |
These payments must be made pursuant to payroll vouchers |
submitted by the employing entity as part of the regular |
payroll voucher process. |
For the purpose of this subsection, "affected legislative |
staff employees" means legislative staff employees paid out of |
lump-sum appropriations made to the General Assembly, an |
Officer of the General Assembly, or the Senate Operations |
Commission, but does not include district-office staff or |
employees of legislative support services agencies. |
(Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14; 99-8, |
eff. 7-9-15; 99-523, eff. 6-30-16.)
|
Section 10-10. The Illinois Pension Code is amended by |
changing Sections 1-160, 2-124, 2-134, 6-164, 14-131, |
14-135.08, 14-152.1, 15-108.2, 15-155, 15-165, 15-198, 16-158, |
16-203, 18-131, and 18-140 and by adding Sections 1-161, 1-162, |
15-155.2, and 16-158.3 as follows:
|
(40 ILCS 5/1-160)
|
(Text of Section WITHOUT the changes made by P.A. 98-641, |
|
which has been held unconstitutional) |
Sec. 1-160. Provisions applicable to new hires. |
(a) The provisions of this Section apply to a person who, |
on or after January 1, 2011, first becomes a member or a |
participant under any reciprocal retirement system or pension |
fund established under this Code, other than a retirement |
system or pension fund established under Article 2, 3, 4, 5, 6, |
15 or 18 of this Code, notwithstanding any other provision of |
this Code to the contrary, but do not apply to any self-managed |
plan established under this Code, to any person with respect to |
service as a sheriff's law enforcement employee under Article |
7, or to any participant of the retirement plan established |
under Section 22-101. Notwithstanding anything to the contrary |
in this Section, for purposes of this Section, a person who |
participated in a retirement system under Article 15 prior to |
January 1, 2011 shall be deemed a person who first became a |
member or participant prior to January 1, 2011 under any |
retirement system or pension fund subject to this Section. The |
changes made to this Section by Public Act 98-596 this |
amendatory Act of the 98th General Assembly are a clarification |
of existing law and are intended to be retroactive to January |
1, 2011 ( the effective date of Public Act 96-889 ) , |
notwithstanding the provisions of Section 1-103.1 of this Code. |
This Section does not apply to a person who first becomes a |
member or participant under Article 14 on or after the |
implementation date of the plan created under Section 1-161 for |
|
that Article, unless that person elects under subsection (b) of |
Section 1-161 to instead receive the benefits provided under |
this Section and the applicable provisions of that Article. |
This Section does not apply to a person who first becomes a |
member or participant under Article 16 on or after the |
implementation date of the plan created under Section 1-161 for |
that Article, unless that person elects under subsection (b) of |
Section 1-161 to instead receive the benefits provided under |
this Section and the applicable provisions of that Article. |
This Section does not apply to a person who elects under |
subsection (c-5) of Section 1-161 to receive the benefits under |
Section 1-161. |
This Section does not apply to a person who first becomes a |
member or participant of an affected pension fund on or after 6 |
months after the resolution or ordinance date, as defined in |
Section 1-162, unless that person elects under subsection (c) |
of Section 1-162 to receive the benefits provided under this |
Section and the applicable provisions of the Article under |
which he or she is a member or participant. |
(b) "Final average salary" means the average monthly (or |
annual) salary obtained by dividing the total salary or |
earnings calculated under the Article applicable to the member |
or participant during the 96 consecutive months (or 8 |
consecutive years) of service within the last 120 months (or 10 |
years) of service in which the total salary or earnings |
calculated under the applicable Article was the highest by the |
|
number of months (or years) of service in that period. For the |
purposes of a person who first becomes a member or participant |
of any retirement system or pension fund to which this Section |
applies on or after January 1, 2011, in this Code, "final |
average salary" shall be substituted for the following: |
(1) In Article 7 (except for service as sheriff's law |
enforcement employees), "final rate of earnings". |
(2) In Articles 8, 9, 10, 11, and 12, "highest average |
annual salary for any 4 consecutive years within the last |
10 years of service immediately preceding the date of |
withdrawal". |
(3) In Article 13, "average final salary". |
(4) In Article 14, "final average compensation". |
(5) In Article 17, "average salary". |
(6) In Section 22-207, "wages or salary received by him |
at the date of retirement or discharge". |
(b-5) Beginning on January 1, 2011, for all purposes under |
this Code (including without limitation the calculation of |
benefits and employee contributions), the annual earnings, |
salary, or wages (based on the plan year) of a member or |
participant to whom this Section applies shall not exceed |
$106,800; however, that amount shall annually thereafter be |
increased by the lesser of (i) 3% of that amount, including all |
previous adjustments, or (ii) one-half the annual unadjusted |
percentage increase (but not less than zero) in the consumer |
price index-u
for the 12 months ending with the September |
|
preceding each November 1, including all previous adjustments. |
For the purposes of this Section, "consumer price index-u" |
means
the index published by the Bureau of Labor Statistics of |
the United States
Department of Labor that measures the average |
change in prices of goods and
services purchased by all urban |
consumers, United States city average, all
items, 1982-84 = |
100. The new amount resulting from each annual adjustment
shall |
be determined by the Public Pension Division of the Department |
of Insurance and made available to the boards of the retirement |
systems and pension funds by November 1 of each year. |
(c) A member or participant is entitled to a retirement
|
annuity upon written application if he or she has attained age |
67 (beginning January 1, 2015, age 65 with respect to service |
under Article 12 of this Code that is subject to this Section) |
and has at least 10 years of service credit and is otherwise |
eligible under the requirements of the applicable Article. |
A member or participant who has attained age 62 (beginning |
January 1, 2015, age 60 with respect to service under Article |
12 of this Code that is subject to this Section) and has at |
least 10 years of service credit and is otherwise eligible |
under the requirements of the applicable Article may elect to |
receive the lower retirement annuity provided
in subsection (d) |
of this Section. |
(c-5) A person who first becomes a member or a participant |
under Article 8 or Article 11 of this Code on or after the |
effective date of this amendatory Act of the 100th General |
|
Assembly, notwithstanding any other provision of this Code to |
the contrary, is entitled to a retirement annuity upon written |
application if he or she has attained age 65 and has at least |
10 years of service credit under Article 8 or Article 11 of |
this Code and is otherwise eligible under the requirements of |
Article 8 or Article 11 of this Code, whichever is applicable. |
(d) The retirement annuity of a member or participant who |
is retiring after attaining age 62 (beginning January 1, 2015, |
age 60 with respect to service under Article 12 of this Code |
that is subject to this Section) with at least 10 years of |
service credit shall be reduced by one-half
of 1% for each full |
month that the member's age is under age 67 (beginning January |
1, 2015, age 65 with respect to service under Article 12 of |
this Code that is subject to this Section). |
(d-5) The retirement annuity of a person who first becomes |
a member or a participant under Article 8 or Article 11 of this |
Code on or after the effective date of this amendatory Act of |
the 100th General Assembly who is retiring at age 60 with at |
least 10 years of service credit under Article 8 or Article 11 |
shall be reduced by one-half of 1% for each full month that the |
member's age is under age 65. |
(d-10) Each person who first became a member or participant |
under Article 8 or Article 11 of this Code on or after January |
1, 2011 and prior to the effective date of this amendatory Act |
of the 100th General Assembly shall make an irrevocable |
election either: |
|
(i) to be eligible for the reduced retirement age |
provided in subsections (c-5)
and (d-5) of this Section, |
the eligibility for which is conditioned upon the member or |
participant agreeing to the increases in employee |
contributions for age and service annuities provided in |
subsection (a-5) of Section 8-174 of this Code (for service |
under Article 8) or subsection (a-5) of Section 11-170 of |
this Code (for service under Article 11); or |
(ii) to not agree to item (i) of this subsection |
(d-10), in which case the member or participant shall |
continue to be subject to the retirement age provisions in |
subsections (c) and (d) of this Section and the employee |
contributions for age and service annuity as provided in |
subsection (a) of Section 8-174 of this Code (for service |
under Article 8) or subsection (a) of Section 11-170 of |
this Code (for service under Article 11). |
The election provided for in this subsection shall be made |
between October 1, 2017 and November 15, 2017. A person subject |
to this subsection who makes the required election shall remain |
bound by that election. A person subject to this subsection who |
fails for any reason to make the required election within the |
time specified in this subsection shall be deemed to have made |
the election under item (ii). |
(e) Any retirement annuity or supplemental annuity shall be |
subject to annual increases on the January 1 occurring either |
on or after the attainment of age 67 (beginning January 1, |
|
2015, age 65 with respect to service under Article 12 of this |
Code that is subject to this Section and beginning on the |
effective date of this amendatory Act of the 100th General |
Assembly, age 65 with respect to persons who: (i) first became |
members or participants under Article 8 or Article 11 of this |
Code on or after the effective date of this amendatory Act of |
the 100th General Assembly; or (ii) first became members or |
participants under Article 8 or Article 11 of this Code on or |
after January 1, 2011 and before the effective date of this |
amendatory Act of the 100th General Assembly and made the |
election under item (i) of subsection (d-10) of this Section ) |
or the first anniversary of the annuity start date, whichever |
is later. Each annual increase shall be calculated at 3% or |
one-half the annual unadjusted percentage increase (but not |
less than zero) in the consumer price index-u for the 12 months |
ending with the September preceding each November 1, whichever |
is less, of the originally granted retirement annuity. If the |
annual unadjusted percentage change in the consumer price |
index-u for the 12 months ending with the September preceding |
each November 1 is zero or there is a decrease, then the |
annuity shall not be increased. |
For the purposes of Section 1-103.1 of this Code, the |
changes made to this Section by this amendatory Act of the |
100th General Assembly are applicable without regard to whether |
the employee was in active service on or after the effective |
date of this amendatory Act of the 100th General Assembly. |
|
(f) The initial survivor's or widow's annuity of an |
otherwise eligible survivor or widow of a retired member or |
participant who first became a member or participant on or |
after January 1, 2011 shall be in the amount of 66 2/3% of the |
retired member's or participant's retirement annuity at the |
date of death. In the case of the death of a member or |
participant who has not retired and who first became a member |
or participant on or after January 1, 2011, eligibility for a |
survivor's or widow's annuity shall be determined by the |
applicable Article of this Code. The initial benefit shall be |
66 2/3% of the earned annuity without a reduction due to age. A |
child's annuity of an otherwise eligible child shall be in the |
amount prescribed under each Article if applicable. Any |
survivor's or widow's annuity shall be increased (1) on each |
January 1 occurring on or after the commencement of the annuity |
if
the deceased member died while receiving a retirement |
annuity or (2) in
other cases, on each January 1 occurring |
after the first anniversary
of the commencement of the annuity. |
Each annual increase shall be calculated at 3% or one-half the |
annual unadjusted percentage increase (but not less than zero) |
in the consumer price index-u for the 12 months ending with the |
September preceding each November 1, whichever is less, of the |
originally granted survivor's annuity. If the annual |
unadjusted percentage change in the consumer price index-u for |
the 12 months ending with the September preceding each November |
1 is zero or there is a decrease, then the annuity shall not be |
|
increased. |
(g) The benefits in Section 14-110 apply only if the person |
is a State policeman, a fire fighter in the fire protection |
service of a department, or a security employee of the |
Department of Corrections or the Department of Juvenile |
Justice, as those terms are defined in subsection (b) of |
Section 14-110. A person who meets the requirements of this |
Section is entitled to an annuity calculated under the |
provisions of Section 14-110, in lieu of the regular or minimum |
retirement annuity, only if the person has withdrawn from |
service with not less than 20
years of eligible creditable |
service and has attained age 60, regardless of whether
the |
attainment of age 60 occurs while the person is
still in |
service. |
(h) If a person who first becomes a member or a participant |
of a retirement system or pension fund subject to this Section |
on or after January 1, 2011 is receiving a retirement annuity |
or retirement pension under that system or fund and becomes a |
member or participant under any other system or fund created by |
this Code and is employed on a full-time basis, except for |
those members or participants exempted from the provisions of |
this Section under subsection (a) of this Section, then the |
person's retirement annuity or retirement pension under that |
system or fund shall be suspended during that employment. Upon |
termination of that employment, the person's retirement |
annuity or retirement pension payments shall resume and be |
|
recalculated if recalculation is provided for under the |
applicable Article of this Code. |
If a person who first becomes a member of a retirement |
system or pension fund subject to this Section on or after |
January 1, 2012 and is receiving a retirement annuity or |
retirement pension under that system or fund and accepts on a |
contractual basis a position to provide services to a |
governmental entity from which he or she has retired, then that |
person's annuity or retirement pension earned as an active |
employee of the employer shall be suspended during that |
contractual service. A person receiving an annuity or |
retirement pension under this Code shall notify the pension |
fund or retirement system from which he or she is receiving an |
annuity or retirement pension, as well as his or her |
contractual employer, of his or her retirement status before |
accepting contractual employment. A person who fails to submit |
such notification shall be guilty of a Class A misdemeanor and |
required to pay a fine of $1,000. Upon termination of that |
contractual employment, the person's retirement annuity or |
retirement pension payments shall resume and, if appropriate, |
be recalculated under the applicable provisions of this Code. |
(i) (Blank). |
(j) In the case of a conflict between the provisions of |
this Section and any other provision of this Code, the |
provisions of this Section shall control.
|
(Source: P.A. 97-609, eff. 1-1-12; 98-92, eff. 7-16-13; 98-596, |
|
eff. 11-19-13; 98-622, eff. 6-1-14; revised 3-24-16.) |
(40 ILCS 5/1-161 new) |
Sec. 1-161. Optional benefits for certain Tier 2 members |
under Articles 14, 15, and 16. |
(a) Notwithstanding any other provision of this Code to the |
contrary, the provisions of this Section apply to a person who |
first becomes a member or a participant under Article 14, 15, |
or 16 on or after the implementation date under this Section |
for the applicable Article and who does not make the election |
under subsection (b) or (c), whichever applies. The provisions |
of this Section also apply to a person who makes the election |
under subsection (c-5). However, the provisions of this Section |
do not apply to any participant in a self-managed plan, nor to |
a covered employee under Article 14. |
As used in this Section and Section 1-160, the |
"implementation date" under this Section means the earliest |
date upon which the board of a retirement system authorizes |
members of that system to begin participating in accordance |
with this Section, as determined by the board of that |
retirement system. Each of the retirement systems subject to |
this Section shall endeavor to make such participation |
available as soon as possible after the effective date of this |
Section and shall establish an implementation date by board |
resolution. |
(b) In lieu of the benefits provided under this Section, a |
|
member or participant, except for a participant under Article |
15, may irrevocably elect the benefits under Section 1-160 and |
the benefits otherwise applicable to that member or |
participant. The election must be made within 30 days after |
becoming a member or participant. Each retirement system shall |
establish procedures for making this election. |
(c) A participant under Article 15 may irrevocably elect |
the benefits otherwise provided to a Tier 2 member under |
Article 15. The election must be made within 30 days after |
becoming a member. The retirement system under Article 15 shall |
establish procedures for making this election. |
(c-5) A non-covered participant under Article 14 to whom |
Section 1-160 applies, a Tier 2 member under Article 15, or a |
participant under Article 16 to whom Section 1-160 applies may |
irrevocably elect to receive the benefits under this Section in |
lieu of the benefits under Section 1-160 or the benefits |
otherwise available to a Tier 2 member under Article 15, |
whichever is applicable. Each retirement System shall |
establish procedures for making this election. |
(d) "Final average salary" means the average monthly (or |
annual) salary obtained by dividing the total salary or |
earnings calculated under the Article applicable to the member |
or participant during the last 120 months (or 10 years) of |
service in which the total salary or earnings calculated under |
the applicable Article was the highest by the number of months |
(or years) of service in that period. For the purposes of a |
|
person to whom this Section applies, in this Code, "final |
average salary" shall be substituted for "final average |
compensation" in Article 14. |
(e) Beginning on the implementation date, for all purposes |
under this Code (including without limitation the calculation |
of benefits and employee contributions), the annual earnings, |
salary, compensation, or wages (based on the plan year) of a |
member or participant to whom this Section applies shall not at |
any time exceed the federal Social Security Wage Base then in |
effect. |
(f) A member or participant is entitled to a retirement
|
annuity upon written application if he or she has attained the |
normal retirement age determined by the Social Security |
Administration for that member or participant's year of birth, |
but no earlier than 67 years of age, and has at least 10 years |
of service credit and is otherwise eligible under the |
requirements of the applicable Article. |
(g) The amount of the retirement annuity to which a member |
or participant is entitled shall be computed by multiplying |
1.25% for each year of service credit by his or her final |
average salary. |
(h) Any retirement annuity or supplemental annuity shall be |
subject to annual increases on the first anniversary of the |
annuity start date. Each annual increase shall be one-half the |
annual unadjusted percentage increase (but not less than zero) |
in the consumer price index-w for the 12 months ending with the |
|
September preceding each November 1 of the originally granted |
retirement annuity. If the annual unadjusted percentage change |
in the consumer price index-w for the 12 months ending with the |
September preceding each November 1 is zero or there is a |
decrease, then the annuity shall not be increased. |
For the purposes of this Section, "consumer price index-w" |
means the index published by the Bureau of Labor Statistics of |
the United States Department of Labor that measures the average |
change in prices of goods and services purchased by Urban Wage |
Earners and Clerical Workers, United States city average, all |
items, 1982-84 = 100. The new amount resulting from each annual |
adjustment shall be determined by the Public Pension Division |
of the Department of Insurance and made available to the boards |
of the retirement systems and pension funds by November 1 of |
each year. |
(i) The initial survivor's or widow's annuity of an |
otherwise eligible survivor or widow of a retired member or |
participant to whom this Section applies shall be in the amount |
of 66 2/3% of the retired member's or participant's retirement |
annuity at the date of death. In the case of the death of a |
member or participant who has not retired and to whom this |
Section applies, eligibility for a survivor's or widow's |
annuity shall be determined by the applicable Article of this |
Code. The benefit shall be 66 2/3% of the earned annuity |
without a reduction due to age. A child's annuity of an |
otherwise eligible child shall be in the amount prescribed |
|
under each Article if applicable. |
(j) In lieu of any other employee contributions, except for |
the contribution to the defined contribution plan under |
subsection (k) of this Section, each employee shall contribute |
6.2% of his her or salary to the retirement system. However, |
the employee contribution under this subsection shall not |
exceed the amount of the total normal cost of the benefits for |
all members making contributions under this Section (except for |
the defined contribution plan under subsection (k) of this |
Section), expressed as a percentage of payroll and certified on |
or before January 15 of each year by the board of trustees of |
the retirement system. If the board of trustees of the |
retirement system certifies that the 6.2% employee |
contribution rate exceeds the normal cost of the benefits under |
this Section (except for the defined contribution plan under |
subsection (k) of this Section), then on or before December 1 |
of that year, the board of trustees shall certify the amount of |
the normal cost of the benefits under this Section (except for |
the defined contribution plan under subsection (k) of this |
Section), expressed as a percentage of payroll, to the State |
Actuary and the Commission on Government Forecasting and |
Accountability, and the employee contribution under this |
subsection shall be reduced to that amount beginning July 1 of |
that year. Thereafter, if the normal cost of the benefits under |
this Section (except for the defined contribution plan under |
subsection (k) of this Section), expressed as a percentage of |
|
payroll and certified on or before January 1 of each year by |
the board of trustees of the retirement system, exceeds 6.2% of |
salary, then on or before January 15 of that year, the board of |
trustees shall certify the normal cost to the State Actuary and |
the Commission on Government Forecasting and Accountability, |
and the employee contributions shall revert back to 6.2% of |
salary beginning January 1 of the following year. |
(k) In accordance with each retirement system's |
implementation date, each retirement system under Article 14, |
15, or 16 shall prepare and implement a defined contribution |
plan for members or participants who are subject to this |
Section. The defined contribution plan developed under this |
subsection shall be a plan that aggregates employer and |
employee contributions in individual participant accounts |
which, after meeting any other requirements, are used for |
payouts after retirement in accordance with this subsection and |
any other applicable laws. |
(1) Each member or participant shall contribute a |
minimum of 4% of his or her salary to the defined |
contribution plan. |
(2) For each participant in the defined contribution |
plan who has been employed with the same employer for at |
least one year, employer contributions shall be paid into |
that participant's accounts at a rate expressed as a |
percentage of salary. This rate may be set for individual |
employees, but shall be no higher than 6% of salary and |
|
shall be no lower than 2% of salary. |
(3) Employer contributions shall vest when those |
contributions are paid into a member's or participant's |
account. |
(4) The defined contribution plan shall provide a |
variety of options for investments. These options shall |
include investments handled by the Illinois State Board of |
Investment as well as private sector investment options. |
(5) The defined contribution plan shall provide a |
variety of options for payouts to retirees and their |
survivors. |
(6) To the extent authorized under federal law and as |
authorized by the retirement system, the defined |
contribution plan shall allow former participants in the |
plan to transfer or roll over employee and employer |
contributions, and the earnings thereon, into other |
qualified retirement plans. |
(7) Each retirement system shall reduce the employee |
contributions credited to the member's defined |
contribution plan account by an amount determined by that |
retirement system to cover the cost of offering the |
benefits under this subsection and any applicable |
administrative fees. |
(8) No person shall begin participating in the defined |
contribution plan until it has attained qualified plan |
status and received all necessary approvals from the U.S. |
|
Internal Revenue Service. |
(l) In the case of a conflict between the provisions of |
this Section and any other provision of this Code, the |
provisions of this Section shall control. |
(40 ILCS 5/1-162 new) |
Sec. 1-162. Optional benefits for certain Tier 2 members of |
pension funds under Articles 8, 9, 10, 11, 12, and 17. |
(a) As used in this Section: |
"Affected pension fund" means a pension fund established |
under Article 8, 9, 10, 11, 12, or 17 that the governing body |
of the unit of local government has designated as an affected |
pension fund by adoption of a resolution or ordinance. |
"Resolution or ordinance date" means the date on which the |
governing body of the unit of local government designates a |
pension fund under Article 8, 9, 10, 11, 12, or 17 as an |
affected pension fund by adoption of a resolution or ordinance |
or July 1, 2018, whichever is later. |
(b) Notwithstanding any other provision of this Code to the |
contrary, the provisions of this Section apply to a person who |
first becomes a member or a participant in an affected pension |
fund on or after 6 months after the resolution or ordinance |
date and who does not make the election under subsection (c). |
(c) In lieu of the benefits provided under this Section, a |
member or participant may irrevocably elect the benefits under |
Section 1-160 and the benefits otherwise applicable to that |
|
member or participant. The election must be made within 30 days |
after becoming a member or participant. Each affected pension |
fund shall establish procedures for making this election. |
(d) "Final average salary" means the average monthly (or |
annual) salary obtained by dividing the total salary or |
earnings calculated under the Article applicable to the member |
or participant during the last 120 months (or 10 years) of |
service in which the total salary or earnings calculated under |
the applicable Article was the highest by the number of months |
(or years) of service in that period. For the purposes of a |
person who first becomes a member or participant of an affected |
pension fund on or after 6 months after the ordinance or |
resolution date, in this Code, "final average salary" shall be |
substituted for the following: |
(1) In Articles 8, 9, 10, 11, and 12, "highest
average |
annual salary for any 4 consecutive years within the last |
10 years of service immediately preceding the date of |
withdrawal". |
(2) In Article 17, "average salary". |
(e) Beginning 6 months after the resolution or ordinance |
date, for all purposes under this Code (including without |
limitation the calculation of benefits and employee |
contributions), the annual earnings, salary, or wages (based on |
the plan year) of a member or participant to whom this Section |
applies shall not at any time exceed the federal Social |
Security Wage Base then in effect. |
|
(f) A member or participant is entitled to a retirement
|
annuity upon written application if he or she has attained the |
normal retirement age determined by the Social Security |
Administration for that member or participant's year of birth, |
but no earlier than 67 years of age, and has at least 10 years |
of service credit and is otherwise eligible under the |
requirements of the applicable Article. |
(g) The amount of the retirement annuity to which a member |
or participant is entitled shall be computed by multiplying |
1.25% for each year of service credit by his or her final |
average salary. |
(h) Any retirement annuity or supplemental annuity shall be |
subject to annual increases on the first anniversary of the |
annuity start date. Each annual increase shall be one-half the |
annual unadjusted percentage increase (but not less than zero) |
in the consumer price index-w for the 12 months ending with the |
September preceding each November 1 of the originally granted |
retirement annuity. If the annual unadjusted percentage change |
in the consumer price index-w for the 12 months ending with the |
September preceding each November 1 is zero or there is a |
decrease, then the annuity shall not be increased. |
For the purposes of this Section, "consumer price index-w" |
means the index published by the Bureau of Labor Statistics of |
the United States Department of Labor that measures the average |
change in prices of goods and services purchased by Urban Wage |
Earners and Clerical Workers, United States city average, all |
|
items, 1982-84 = 100. The new amount resulting from each annual |
adjustment shall be determined by the Public Pension Division |
of the Department of Insurance and made available to the boards |
of the retirement systems and pension funds by November 1 of |
each year. |
(i) The initial survivor's or widow's annuity of an |
otherwise eligible survivor or widow of a retired member or |
participant who first became a member or participant on or |
after 6 months after the resolution or ordinance date shall be |
in the amount of 66 2/3% of the retired member's or |
participant's retirement annuity at the date of death. In the |
case of the death of a member or participant who has not |
retired and who first became a member or participant on or |
after 6 months after the resolution or ordinance date, |
eligibility for a survivor's or widow's annuity shall be |
determined by the applicable Article of this Code. The benefit |
shall be 66 2/3% of the earned annuity without a reduction due |
to age. A child's annuity of an otherwise eligible child shall |
be in the amount prescribed under each Article if applicable. |
(j) In lieu of any other employee contributions, except for |
the contribution to the defined contribution plan under |
subsection (k) of this Section, each employee shall contribute |
6.2% of his her or salary to the affected pension fund. |
However, the employee contribution under this subsection shall |
not exceed the amount of the normal cost of the benefits under |
this Section (except for the defined contribution plan under |
|
subsection (k) of this Section), expressed as a percentage of |
payroll and determined on or before November 1 of each year by |
the board of trustees of the affected pension fund. If the |
board of trustees of the affected pension fund determines that |
the 6.2% employee contribution rate exceeds the normal cost of |
the benefits under this Section (except for the defined |
contribution plan under subsection (k) of this Section), then |
on or before December 1 of that year, the board of trustees |
shall certify the amount of the normal cost of the benefits |
under this Section (except for the defined contribution plan |
under subsection (k) of this Section), expressed as a |
percentage of payroll, to the State Actuary and the Commission |
on Government Forecasting and Accountability, and the employee |
contribution under this subsection shall be reduced to that |
amount beginning January 1 of the following year. Thereafter, |
if the normal cost of the benefits under this Section (except |
for the defined contribution plan under subsection (k) of this |
Section), expressed as a percentage of payroll and determined |
on or before November 1 of each year by the board of trustees |
of the affected pension fund, exceeds 6.2% of salary, then on |
or before December 1 of that year, the board of trustees shall |
certify the normal cost to the State Actuary and the Commission |
on Government Forecasting and Accountability, and the employee |
contributions shall revert back to 6.2% of salary beginning |
January 1 of the following year. |
(k) No later than 5 months after the resolution or |
|
ordinance date, an affected pension fund shall prepare and |
implement a defined contribution plan for members or |
participants who are subject to this Section. The defined |
contribution plan developed under this subsection shall be a |
plan that aggregates employer and employee contributions in |
individual participant accounts which, after meeting any other |
requirements, are used for payouts after retirement in |
accordance with this subsection and any other applicable laws. |
(1) Each member or participant shall contribute a |
minimum of 4% of his or her salary to the defined |
contribution plan. |
(2) For each participant in the defined contribution |
plan who has been employed with the same employer for at |
least one year, employer contributions shall be paid into |
that participant's accounts at a rate expressed as a |
percentage of salary. This rate may be set for individual |
employees, but shall be no higher than 6% of salary and |
shall be no lower than 2% of salary. |
(3) Employer contributions shall vest when those |
contributions are paid into a member's or participant's |
account. |
(4) The defined contribution plan shall provide a |
variety of options for investments. These options shall |
include investments handled by the Illinois State Board of |
Investment as well as private sector investment options. |
(5) The defined contribution plan shall provide a |
|
variety of options for payouts to retirees and their |
survivors. |
(6) To the extent authorized under federal law and as |
authorized by the affected pension fund, the defined |
contribution plan shall allow former participants in the |
plan to transfer or roll over employee and employer |
contributions, and the earnings thereon, into other |
qualified retirement plans. |
(7) Each affected pension fund shall reduce the |
employee contributions credited to the member's defined |
contribution plan account by an amount determined by that |
affected pension fund to cover the cost of offering the |
benefits under this subsection and any applicable |
administrative fees. |
(8) No person shall begin participating in the defined |
contribution plan until it has attained qualified plan |
status and received all necessary approvals from the U.S. |
Internal Revenue Service. |
(l) In the case of a conflict between the provisions of |
this Section and any other provision of this Code, the |
provisions of this Section shall control.
|
(40 ILCS 5/2-124) (from Ch. 108 1/2, par. 2-124)
|
(Text of Section WITHOUT the changes made by P.A. 98-599, |
which has been
held unconstitutional)
|
Sec. 2-124. Contributions by State.
|
|
(a) The State shall make contributions to the System by
|
appropriations of amounts which, together with the |
contributions of
participants, interest earned on investments, |
and other income
will meet the cost of maintaining and |
administering the System on a 90%
funded basis in accordance |
with actuarial recommendations.
|
(b) The Board shall determine the amount of State
|
contributions required for each fiscal year on the basis of the
|
actuarial tables and other assumptions adopted by the Board and |
the
prescribed rate of interest, using the formula in |
subsection (c).
|
(c) For State fiscal years 2012 through 2045, the minimum |
contribution
to the System to be made by the State for each |
fiscal year shall be an amount
determined by the System to be |
sufficient to bring the total assets of the
System up to 90% of |
the total actuarial liabilities of the System by the end of
|
State fiscal year 2045. In making these determinations, the |
required State
contribution shall be calculated each year as a |
level percentage of payroll
over the years remaining to and |
including fiscal year 2045 and shall be
determined under the |
projected unit credit actuarial cost method.
|
A change in an actuarial or investment assumption that |
increases or
decreases the required State contribution and |
first
applies in State fiscal year 2018 or thereafter shall be
|
implemented in equal annual amounts over a 5-year period
|
beginning in the State fiscal year in which the actuarial
|
|
change first applies to the required State contribution. |
A change in an actuarial or investment assumption that |
increases or
decreases the required State contribution and |
first
applied to the State contribution in fiscal year 2014, |
2015, 2016, or 2017 shall be
implemented: |
(i) as already applied in State fiscal years before |
2018; and |
(ii) in the portion of the 5-year period beginning in |
the State fiscal year in which the actuarial
change first |
applied that occurs in State fiscal year 2018 or |
thereafter, by calculating the change in equal annual |
amounts over that 5-year period and then implementing it at |
the resulting annual rate in each of the remaining fiscal |
years in that 5-year period. |
For State fiscal years 1996 through 2005, the State |
contribution to
the System, as a percentage of the applicable |
employee payroll, shall be
increased in equal annual increments |
so that by State fiscal year 2011, the
State is contributing at |
the rate required under this Section.
|
Notwithstanding any other provision of this Article, the |
total required State
contribution for State fiscal year 2006 is |
$4,157,000.
|
Notwithstanding any other provision of this Article, the |
total required State
contribution for State fiscal year 2007 is |
$5,220,300.
|
For each of State fiscal years 2008 through 2009, the State |
|
contribution to
the System, as a percentage of the applicable |
employee payroll, shall be
increased in equal annual increments |
from the required State contribution for State fiscal year |
2007, so that by State fiscal year 2011, the
State is |
contributing at the rate otherwise required under this Section.
|
Notwithstanding any other provision of this Article, the |
total required State contribution for State fiscal year 2010 is |
$10,454,000 and shall be made from the proceeds of bonds sold |
in fiscal year 2010 pursuant to Section 7.2 of the General |
Obligation Bond Act, less (i) the pro rata share of bond sale |
expenses determined by the System's share of total bond |
proceeds, (ii) any amounts received from the General Revenue |
Fund in fiscal year 2010, and (iii) any reduction in bond |
proceeds due to the issuance of discounted bonds, if |
applicable. |
Notwithstanding any other provision of this Article, the
|
total required State contribution for State fiscal year 2011 is
|
the amount recertified by the System on or before April 1, 2011 |
pursuant to Section 2-134 and shall be made from the proceeds |
of bonds sold
in fiscal year 2011 pursuant to Section 7.2 of |
the General
Obligation Bond Act, less (i) the pro rata share of |
bond sale
expenses determined by the System's share of total |
bond
proceeds, (ii) any amounts received from the General |
Revenue
Fund in fiscal year 2011, and (iii) any reduction in |
bond
proceeds due to the issuance of discounted bonds, if
|
applicable. |
|
Beginning in State fiscal year 2046, the minimum State |
contribution for
each fiscal year shall be the amount needed to |
maintain the total assets of
the System at 90% of the total |
actuarial liabilities of the System.
|
Amounts received by the System pursuant to Section 25 of |
the Budget Stabilization Act or Section 8.12 of the State |
Finance Act in any fiscal year do not reduce and do not |
constitute payment of any portion of the minimum State |
contribution required under this Article in that fiscal year. |
Such amounts shall not reduce, and shall not be included in the |
calculation of, the required State contributions under this |
Article in any future year until the System has reached a |
funding ratio of at least 90%. A reference in this Article to |
the "required State contribution" or any substantially similar |
term does not include or apply to any amounts payable to the |
System under Section 25 of the Budget Stabilization Act.
|
Notwithstanding any other provision of this Section, the |
required State
contribution for State fiscal year 2005 and for |
fiscal year 2008 and each fiscal year thereafter, as
calculated |
under this Section and
certified under Section 2-134, shall not |
exceed an amount equal to (i) the
amount of the required State |
contribution that would have been calculated under
this Section |
for that fiscal year if the System had not received any |
payments
under subsection (d) of Section 7.2 of the General |
Obligation Bond Act, minus
(ii) the portion of the State's |
total debt service payments for that fiscal
year on the bonds |
|
issued in fiscal year 2003 for the purposes of that Section |
7.2, as determined
and certified by the Comptroller, that is |
the same as the System's portion of
the total moneys |
distributed under subsection (d) of Section 7.2 of the General
|
Obligation Bond Act. In determining this maximum for State |
fiscal years 2008 through 2010, however, the amount referred to |
in item (i) shall be increased, as a percentage of the |
applicable employee payroll, in equal increments calculated |
from the sum of the required State contribution for State |
fiscal year 2007 plus the applicable portion of the State's |
total debt service payments for fiscal year 2007 on the bonds |
issued in fiscal year 2003 for the purposes of Section 7.2 of |
the General
Obligation Bond Act, so that, by State fiscal year |
2011, the
State is contributing at the rate otherwise required |
under this Section.
|
(d) For purposes of determining the required State |
contribution to the System, the value of the System's assets |
shall be equal to the actuarial value of the System's assets, |
which shall be calculated as follows: |
As of June 30, 2008, the actuarial value of the System's |
assets shall be equal to the market value of the assets as of |
that date. In determining the actuarial value of the System's |
assets for fiscal years after June 30, 2008, any actuarial |
gains or losses from investment return incurred in a fiscal |
year shall be recognized in equal annual amounts over the |
5-year period following that fiscal year. |
|
(e) For purposes of determining the required State |
contribution to the system for a particular year, the actuarial |
value of assets shall be assumed to earn a rate of return equal |
to the system's actuarially assumed rate of return. |
(Source: P.A. 96-43, eff. 7-15-09; 96-1497, eff. 1-14-11; |
96-1511, eff. 1-27-11; 96-1554, eff. 3-18-11; 97-813, eff. |
7-13-12.)
|
(40 ILCS 5/2-134)
(from Ch. 108 1/2, par. 2-134)
|
(Text of Section WITHOUT the changes made by P.A. 98-599, |
which has been
held unconstitutional)
|
Sec. 2-134. To certify required State contributions and |
submit vouchers.
|
(a) The Board shall certify to the Governor on or before |
December 15 of each
year until December 15, 2011 the amount of |
the required State contribution to the System for the next
|
fiscal year and shall specifically identify the System's |
projected State normal cost for that fiscal year. The |
certification shall include a copy of the actuarial
|
recommendations upon which it is based and shall specifically |
identify the System's projected State normal cost for that |
fiscal year.
|
On or before November 1 of each year, beginning November 1, |
2012, the Board shall submit to the State Actuary, the |
Governor, and the General Assembly a proposed certification of |
the amount of the required State contribution to the System for |
|
the next fiscal year, along with all of the actuarial |
assumptions, calculations, and data upon which that proposed |
certification is based. On or before January 1 of each year |
beginning January 1, 2013, the State Actuary shall issue a |
preliminary report concerning the proposed certification and |
identifying, if necessary, recommended changes in actuarial |
assumptions that the Board must consider before finalizing its |
certification of the required State contributions. On or before |
January 15, 2013 and every January 15 thereafter, the Board |
shall certify to the Governor and the General Assembly the |
amount of the required State contribution for the next fiscal |
year. The Board's certification must note any deviations from |
the State Actuary's recommended changes, the reason or reasons |
for not following the State Actuary's recommended changes, and |
the fiscal impact of not following the State Actuary's |
recommended changes on the required State contribution. |
On or before May 1, 2004, the Board shall recalculate and |
recertify to
the Governor the amount of the required State |
contribution to the System for
State fiscal year 2005, taking |
into account the amounts appropriated to and
received by the |
System under subsection (d) of Section 7.2 of the General
|
Obligation Bond Act.
|
On or before July 1, 2005, the Board shall recalculate and |
recertify
to the Governor the amount of the required State
|
contribution to the System for State fiscal year 2006, taking |
into account the changes in required State contributions made |
|
by this amendatory Act of the 94th General Assembly.
|
On or before April 1, 2011, the Board shall recalculate and |
recertify to the Governor the amount of the required State |
contribution to the System for State fiscal year 2011, applying |
the changes made by Public Act 96-889 to the System's assets |
and liabilities as of June 30, 2009 as though Public Act 96-889 |
was approved on that date. |
By November 1, 2017, the Board shall recalculate and |
recertify to the State Actuary, the Governor, and the General |
Assembly the amount of the State contribution to the System for |
State fiscal year 2018, taking into account the changes in |
required State contributions made by this amendatory Act of the |
100th General Assembly. The State Actuary shall review the |
assumptions and valuations underlying the Board's revised |
certification and issue a preliminary report concerning the |
proposed recertification and identifying, if necessary, |
recommended changes in actuarial assumptions that the Board |
must consider before finalizing its certification of the |
required State contributions. The Board's final certification |
must note any deviations from the State Actuary's recommended |
changes, the reason or reasons for not following the State |
Actuary's recommended changes, and the fiscal impact of not |
following the State Actuary's recommended changes on the |
required State contribution. |
(b) Beginning in State fiscal year 1996, on or as soon as |
possible after the
15th day of each month the Board shall |
|
submit vouchers for payment of State
contributions to the |
System, in a total monthly amount of one-twelfth of the
|
required annual State contribution certified under subsection |
(a).
From the effective date of this amendatory Act
of the 93rd |
General Assembly through June 30, 2004, the Board shall not
|
submit vouchers for the remainder of fiscal year 2004 in excess |
of the
fiscal year 2004 certified contribution amount |
determined
under this Section after taking into consideration |
the transfer to the
System under subsection (d) of Section |
6z-61 of the State Finance Act.
These
vouchers shall be paid by |
the State Comptroller and Treasurer by warrants drawn
on the |
funds appropriated to the System for that fiscal year. If in |
any month
the amount remaining unexpended from all other |
appropriations to the System for
the applicable fiscal year |
(including the appropriations to the System under
Section 8.12 |
of the State Finance Act and Section 1 of the State Pension |
Funds
Continuing Appropriation Act) is less than the amount |
lawfully vouchered under
this Section, the difference shall be |
paid from the General Revenue Fund under
the continuing |
appropriation authority provided in Section 1.1 of the State
|
Pension Funds Continuing Appropriation Act.
|
(c) The full amount of any annual appropriation for the |
System for
State fiscal year 1995 shall be transferred and made |
available to the System
at the beginning of that fiscal year at |
the request of the Board.
Any excess funds remaining at the end |
of any fiscal year from appropriations
shall be retained by the |
|
System as a general reserve to meet the System's
accrued |
liabilities.
|
(Source: P.A. 96-1497, eff. 1-14-11; 96-1511, eff. 1-27-11; |
97-694, eff. 6-18-12.)
|
(40 ILCS 5/6-164)
(from Ch. 108 1/2, par. 6-164)
|
Sec. 6-164. Automatic annual increase; retirement after |
September 1, 1959.
|
(a) A fireman qualifying for a minimum annuity who retires |
from service
after September 1, 1959 shall, upon either the |
first of the month following the
first anniversary of his date |
of retirement if he is age 60 (age 55 if born
before January 1, |
1966) or over on that anniversary date, or upon
the first of |
the month following his attainment of age 60 (age 55 if born
|
before January 1, 1966) if that occurs after the first |
anniversary
of his retirement date, have his then fixed and |
payable monthly annuity
increased by 1 1/2%, and such first |
fixed annuity as granted at retirement
increased by an |
additional 1 1/2% in January of each year thereafter up to a
|
maximum increase of 30%.
Beginning July 1, 1982 for firemen |
born before January 1, 1930, and beginning
January 1, 1990 for |
firemen born after December 31, 1929 and before January 1,
|
1940, and beginning January 1, 1996 for firemen born after |
December 31, 1939
but before January 1, 1945, and beginning |
January 1, 2004, for firemen born
after December 31, 1944 but |
before January 1, 1955, and beginning January 1, 2017, for |
|
firemen born after December 31, 1954 but before January 1, |
1966, such increases shall be
3% and such firemen shall not be |
subject to the 30% maximum increase.
|
Any fireman born before January 1, 1945 who qualifies for a |
minimum annuity
and retires after September 1, 1967 but has not |
received the initial increase
under this subsection before |
January 1, 1996 is entitled to receive the initial
increase |
under this subsection on (1) January 1, 1996, (2) the first
|
anniversary of the date of retirement, or (3) attainment of age |
55, whichever
occurs last. The changes to this Section made by |
this amendatory Act of 1995
apply beginning January 1, 1996 and |
apply without regard to whether the fireman
or annuitant |
terminated service before the effective date of this amendatory
|
Act of 1995.
|
Any fireman born before January 1, 1955 who qualifies for a |
minimum
annuity and retires after September 1, 1967 but has not |
received the initial
increase under this subsection before |
January 1, 2004 is entitled to receive
the initial increase |
under this subsection on (1) January 1, 2004, (2) the
first |
anniversary of the date of retirement, or (3) attainment of age |
55,
whichever occurs last. The changes to this Section made by |
this amendatory
Act of the 93rd General Assembly apply without |
regard to whether the fireman
or annuitant terminated service |
before the effective date of this amendatory
Act.
|
Any fireman born after December 31, 1954 but before January |
1, 1966 who qualifies for
a minimum annuity and retires after
|
|
September 1, 1967 but has not received the initial increase
|
under this subsection before January 1, 2017 is entitled to
|
receive an initial increase under this subsection on (1)
|
January 1, 2017, (2) the first anniversary of the date of
|
retirement, or (3) attainment of age 55, whichever occurs last, |
in an amount equal to an increase of 3% of his then fixed and |
payable monthly annuity upon the first of the month following |
the first anniversary of his date of retirement if he is age 55 |
or over on that anniversary date or upon the first of the month |
following his attainment of age 55 if that date occurs after |
the first anniversary of his retirement date and such first |
fixed annuity as granted at retirement shall be increased by an |
additional 3% in January of each year thereafter. In the case |
of a fireman born after December 31, 1954 but before January 1, |
1966 who received an increase in any year of 1.5%, that fireman |
shall receive an increase for any such year so that the total |
increase is equal to 3% for each year the fireman would have |
been otherwise eligible had the fireman not received any |
increase for each complete year following the date of |
retirement or attainment of age 55, whichever occurs later . The |
changes to this subsection made by this amendatory
Act of the |
99th General Assembly apply without regard to whether the |
fireman
or annuitant terminated service before the effective |
date of this amendatory
Act. The changes to this subsection |
made by this amendatory Act of the 100th General Assembly are a |
declaration of existing law and shall not be construed as a new |
|
enactment. |
(b) Subsection (a) of this Section is
not applicable to an |
employee receiving a term annuity.
|
(c) To help defray the cost of such increases in annuity, |
there
shall be deducted, beginning September 1, 1959, from each |
payment of salary
to a fireman, 1/8 of 1% of each such salary |
payment and an additional 1/8
of 1% beginning on September 1, |
1961, and September 1, 1963, respectively,
concurrently with |
and in addition to the salary deductions otherwise made
for |
annuity purposes.
|
Each such additional 1/8 of 1% deduction from salary which |
shall, on
September 1, 1963, result in a total increase of 3/8 |
of 1% of salary,
shall be credited to the Automatic Increase |
Reserve, to be used,
together with city contributions as |
provided in this Article, to defray
the cost of the annuity |
increments specified in this Section. Any balance
in such |
reserve as of the beginning of each calendar year shall be
|
credited with interest at the rate of 3% per annum.
|
The salary deductions provided in this Section are not |
subject to
refund, except to the fireman himself in any case in |
which: (i) the fireman
withdraws prior to qualification for |
minimum annuity or Tier 2 monthly retirement annuity and |
applies for
refund, (ii) the fireman applies for an annuity of |
a type that is not subject to annual increases under this |
Section, or (iii) a term annuity becomes
payable. In such |
cases, the total of such salary deductions shall be
refunded to |
|
the fireman, without interest, and charged to the
|
aforementioned reserve.
|
(d) Notwithstanding any other provision of this Article, |
the Tier 2 monthly retirement annuity of a
person who first |
becomes a fireman under this Article on or after January 1, |
2011 shall be increased on the January 1 occurring either on or |
after (i) the attainment of age 60 or (ii) the first |
anniversary of the annuity start date, whichever is later. Each |
annual increase shall be calculated at 3% or one-half the |
annual unadjusted percentage increase (but not less than zero) |
in the consumer price index-u for the 12 months ending with the |
September preceding each November 1, whichever is less, of the |
originally granted retirement annuity. If the annual |
unadjusted percentage change in the consumer price index-u for |
a 12-month period ending in September is zero or, when compared |
with the preceding period, decreases, then the annuity shall |
not be increased. |
For the purposes of this subsection (d), "consumer price |
index-u" means the index published by the Bureau of Labor |
Statistics of the United States Department of Labor that |
measures the average change in prices of goods and services |
purchased by all urban consumers, United States city average, |
all items, 1982-84 = 100. The new amount resulting from each |
annual adjustment shall be determined by the Public Pension |
Division of the Department of Insurance and made available to |
the boards of the pension funds by November 1 of each year. |
|
(Source: P.A. 99-905, eff. 11-29-16.)
|
(40 ILCS 5/14-131)
|
Sec. 14-131. Contributions by State.
|
(a) The State shall make contributions to the System by |
appropriations of
amounts which, together with other employer |
contributions from trust, federal,
and other funds, employee |
contributions, investment income, and other income,
will be |
sufficient to meet the cost of maintaining and administering |
the System
on a 90% funded basis in accordance with actuarial |
recommendations.
|
For the purposes of this Section and Section 14-135.08, |
references to State
contributions refer only to employer |
contributions and do not include employee
contributions that |
are picked up or otherwise paid by the State or a
department on |
behalf of the employee.
|
(b) The Board shall determine the total amount of State |
contributions
required for each fiscal year on the basis of the |
actuarial tables and other
assumptions adopted by the Board, |
using the formula in subsection (e).
|
The Board shall also determine a State contribution rate |
for each fiscal
year, expressed as a percentage of payroll, |
based on the total required State
contribution for that fiscal |
year (less the amount received by the System from
|
appropriations under Section 8.12 of the State Finance Act and |
Section 1 of the
State Pension Funds Continuing Appropriation |
|
Act, if any, for the fiscal year
ending on the June 30 |
immediately preceding the applicable November 15
certification |
deadline), the estimated payroll (including all forms of
|
compensation) for personal services rendered by eligible |
employees, and the
recommendations of the actuary.
|
For the purposes of this Section and Section 14.1 of the |
State Finance Act,
the term "eligible employees" includes |
employees who participate in the System,
persons who may elect |
to participate in the System but have not so elected,
persons |
who are serving a qualifying period that is required for |
participation,
and annuitants employed by a department as |
described in subdivision (a)(1) or
(a)(2) of Section 14-111.
|
(c) Contributions shall be made by the several departments |
for each pay
period by warrants drawn by the State Comptroller |
against their respective
funds or appropriations based upon |
vouchers stating the amount to be so
contributed. These amounts |
shall be based on the full rate certified by the
Board under |
Section 14-135.08 for that fiscal year.
From the effective date |
of this amendatory Act of the 93rd General
Assembly through the |
payment of the final payroll from fiscal year 2004
|
appropriations, the several departments shall not make |
contributions
for the remainder of fiscal year 2004 but shall |
instead make payments
as required under subsection (a-1) of |
Section 14.1 of the State Finance Act.
The several departments |
shall resume those contributions at the commencement of
fiscal |
year 2005.
|
|
(c-1) Notwithstanding subsection (c) of this Section, for |
fiscal years 2010, 2012, 2013, 2014, 2015, 2016, and 2017 , and |
2018 only, contributions by the several departments are not |
required to be made for General Revenue Funds payrolls |
processed by the Comptroller. Payrolls paid by the several |
departments from all other State funds must continue to be |
processed pursuant to subsection (c) of this Section. |
(c-2) For State fiscal years 2010, 2012, 2013, 2014, 2015, |
2016, and 2017 , and 2018 only, on or as soon as possible after |
the 15th day of each month, the Board shall submit vouchers for |
payment of State contributions to the System, in a total |
monthly amount of one-twelfth of the fiscal year General |
Revenue Fund contribution as certified by the System pursuant |
to Section 14-135.08 of the Illinois Pension Code. |
(d) If an employee is paid from trust funds or federal |
funds, the
department or other employer shall pay employer |
contributions from those funds
to the System at the certified |
rate, unless the terms of the trust or the
federal-State |
agreement preclude the use of the funds for that purpose, in
|
which case the required employer contributions shall be paid by |
the State.
From the effective date of this amendatory
Act of |
the 93rd General Assembly through the payment of the final
|
payroll from fiscal year 2004 appropriations, the department or |
other
employer shall not pay contributions for the remainder of |
fiscal year
2004 but shall instead make payments as required |
under subsection (a-1) of
Section 14.1 of the State Finance |
|
Act. The department or other employer shall
resume payment of
|
contributions at the commencement of fiscal year 2005.
|
(e) For State fiscal years 2012 through 2045, the minimum |
contribution
to the System to be made by the State for each |
fiscal year shall be an amount
determined by the System to be |
sufficient to bring the total assets of the
System up to 90% of |
the total actuarial liabilities of the System by the end
of |
State fiscal year 2045. In making these determinations, the |
required State
contribution shall be calculated each year as a |
level percentage of payroll
over the years remaining to and |
including fiscal year 2045 and shall be
determined under the |
projected unit credit actuarial cost method.
|
A change in an actuarial or investment assumption that |
increases or
decreases the required State contribution and |
first
applies in State fiscal year 2018 or thereafter shall be
|
implemented in equal annual amounts over a 5-year period
|
beginning in the State fiscal year in which the actuarial
|
change first applies to the required State contribution. |
A change in an actuarial or investment assumption that |
increases or
decreases the required State contribution and |
first
applied to the State contribution in fiscal year 2014, |
2015, 2016, or 2017 shall be
implemented: |
(i) as already applied in State fiscal years before |
2018; and |
(ii) in the portion of the 5-year period beginning in |
the State fiscal year in which the actuarial
change first |
|
applied that occurs in State fiscal year 2018 or |
thereafter, by calculating the change in equal annual |
amounts over that 5-year period and then implementing it at |
the resulting annual rate in each of the remaining fiscal |
years in that 5-year period. |
For State fiscal years 1996 through 2005, the State |
contribution to
the System, as a percentage of the applicable |
employee payroll, shall be
increased in equal annual increments |
so that by State fiscal year 2011, the
State is contributing at |
the rate required under this Section; except that
(i) for State |
fiscal year 1998, for all purposes of this Code and any other
|
law of this State, the certified percentage of the applicable |
employee payroll
shall be 5.052% for employees earning eligible |
creditable service under Section
14-110 and 6.500% for all |
other employees, notwithstanding any contrary
certification |
made under Section 14-135.08 before the effective date of this
|
amendatory Act of 1997, and (ii)
in the following specified |
State fiscal years, the State contribution to
the System shall |
not be less than the following indicated percentages of the
|
applicable employee payroll, even if the indicated percentage |
will produce a
State contribution in excess of the amount |
otherwise required under this
subsection and subsection (a):
|
9.8% in FY 1999;
10.0% in FY 2000;
10.2% in FY 2001;
10.4% in FY |
2002;
10.6% in FY 2003; and
10.8% in FY 2004.
|
Notwithstanding any other provision of this Article, the |
total required State
contribution to the System for State |
|
fiscal year 2006 is $203,783,900.
|
Notwithstanding any other provision of this Article, the |
total required State
contribution to the System for State |
fiscal year 2007 is $344,164,400.
|
For each of State fiscal years 2008 through 2009, the State |
contribution to
the System, as a percentage of the applicable |
employee payroll, shall be
increased in equal annual increments |
from the required State contribution for State fiscal year |
2007, so that by State fiscal year 2011, the
State is |
contributing at the rate otherwise required under this Section.
|
Notwithstanding any other provision of this Article, the |
total required State General Revenue Fund contribution for |
State fiscal year 2010 is $723,703,100 and shall be made from |
the proceeds of bonds sold in fiscal year 2010 pursuant to |
Section 7.2 of the General Obligation Bond Act, less (i) the |
pro rata share of bond sale expenses determined by the System's |
share of total bond proceeds, (ii) any amounts received from |
the General Revenue Fund in fiscal year 2010, and (iii) any |
reduction in bond proceeds due to the issuance of discounted |
bonds, if applicable. |
Notwithstanding any other provision of this Article, the
|
total required State General Revenue Fund contribution for
|
State fiscal year 2011 is the amount recertified by the System |
on or before April 1, 2011 pursuant to Section 14-135.08 and |
shall be made from
the proceeds of bonds sold in fiscal year |
2011 pursuant to
Section 7.2 of the General Obligation Bond |
|
Act, less (i) the
pro rata share of bond sale expenses |
determined by the System's
share of total bond proceeds, (ii) |
any amounts received from
the General Revenue Fund in fiscal |
year 2011, and (iii) any
reduction in bond proceeds due to the |
issuance of discounted
bonds, if applicable. |
Beginning in State fiscal year 2046, the minimum State |
contribution for
each fiscal year shall be the amount needed to |
maintain the total assets of
the System at 90% of the total |
actuarial liabilities of the System.
|
Amounts received by the System pursuant to Section 25 of |
the Budget Stabilization Act or Section 8.12 of the State |
Finance Act in any fiscal year do not reduce and do not |
constitute payment of any portion of the minimum State |
contribution required under this Article in that fiscal year. |
Such amounts shall not reduce, and shall not be included in the |
calculation of, the required State contributions under this |
Article in any future year until the System has reached a |
funding ratio of at least 90%. A reference in this Article to |
the "required State contribution" or any substantially similar |
term does not include or apply to any amounts payable to the |
System under Section 25 of the Budget Stabilization Act.
|
Notwithstanding any other provision of this Section, the |
required State
contribution for State fiscal year 2005 and for |
fiscal year 2008 and each fiscal year thereafter, as
calculated |
under this Section and
certified under Section 14-135.08, shall |
not exceed an amount equal to (i) the
amount of the required |
|
State contribution that would have been calculated under
this |
Section for that fiscal year if the System had not received any |
payments
under subsection (d) of Section 7.2 of the General |
Obligation Bond Act, minus
(ii) the portion of the State's |
total debt service payments for that fiscal
year on the bonds |
issued in fiscal year 2003 for the purposes of that Section |
7.2, as determined
and certified by the Comptroller, that is |
the same as the System's portion of
the total moneys |
distributed under subsection (d) of Section 7.2 of the General
|
Obligation Bond Act. In determining this maximum for State |
fiscal years 2008 through 2010, however, the amount referred to |
in item (i) shall be increased, as a percentage of the |
applicable employee payroll, in equal increments calculated |
from the sum of the required State contribution for State |
fiscal year 2007 plus the applicable portion of the State's |
total debt service payments for fiscal year 2007 on the bonds |
issued in fiscal year 2003 for the purposes of Section 7.2 of |
the General
Obligation Bond Act, so that, by State fiscal year |
2011, the
State is contributing at the rate otherwise required |
under this Section.
|
(f) After the submission of all payments for eligible |
employees
from personal services line items in fiscal year 2004 |
have been made,
the Comptroller shall provide to the System a |
certification of the sum
of all fiscal year 2004 expenditures |
for personal services that would
have been covered by payments |
to the System under this Section if the
provisions of this |
|
amendatory Act of the 93rd General Assembly had not been
|
enacted. Upon
receipt of the certification, the System shall |
determine the amount
due to the System based on the full rate |
certified by the Board under
Section 14-135.08 for fiscal year |
2004 in order to meet the State's
obligation under this |
Section. The System shall compare this amount
due to the amount |
received by the System in fiscal year 2004 through
payments |
under this Section and under Section 6z-61 of the State Finance |
Act.
If the amount
due is more than the amount received, the |
difference shall be termed the
"Fiscal Year 2004 Shortfall" for |
purposes of this Section, and the
Fiscal Year 2004 Shortfall |
shall be satisfied under Section 1.2 of the State
Pension Funds |
Continuing Appropriation Act. If the amount due is less than |
the
amount received, the
difference shall be termed the "Fiscal |
Year 2004 Overpayment" for purposes of
this Section, and the |
Fiscal Year 2004 Overpayment shall be repaid by
the System to |
the Pension Contribution Fund as soon as practicable
after the |
certification.
|
(g) For purposes of determining the required State |
contribution to the System, the value of the System's assets |
shall be equal to the actuarial value of the System's assets, |
which shall be calculated as follows: |
As of June 30, 2008, the actuarial value of the System's |
assets shall be equal to the market value of the assets as of |
that date. In determining the actuarial value of the System's |
assets for fiscal years after June 30, 2008, any actuarial |
|
gains or losses from investment return incurred in a fiscal |
year shall be recognized in equal annual amounts over the |
5-year period following that fiscal year. |
(h) For purposes of determining the required State |
contribution to the System for a particular year, the actuarial |
value of assets shall be assumed to earn a rate of return equal |
to the System's actuarially assumed rate of return. |
(i) After the submission of all payments for eligible |
employees from personal services line items paid from the |
General Revenue Fund in fiscal year 2010 have been made, the |
Comptroller shall provide to the System a certification of the |
sum of all fiscal year 2010 expenditures for personal services |
that would have been covered by payments to the System under |
this Section if the provisions of this amendatory Act of the |
96th General Assembly had not been enacted. Upon receipt of the |
certification, the System shall determine the amount due to the |
System based on the full rate certified by the Board under |
Section 14-135.08 for fiscal year 2010 in order to meet the |
State's obligation under this Section. The System shall compare |
this amount due to the amount received by the System in fiscal |
year 2010 through payments under this Section. If the amount |
due is more than the amount received, the difference shall be |
termed the "Fiscal Year 2010 Shortfall" for purposes of this |
Section, and the Fiscal Year 2010 Shortfall shall be satisfied |
under Section 1.2 of the State Pension Funds Continuing |
Appropriation Act. If the amount due is less than the amount |
|
received, the difference shall be termed the "Fiscal Year 2010 |
Overpayment" for purposes of this Section, and the Fiscal Year |
2010 Overpayment shall be repaid by the System to the General |
Revenue Fund as soon as practicable after the certification. |
(j) After the submission of all payments for eligible |
employees from personal services line items paid from the |
General Revenue Fund in fiscal year 2011 have been made, the |
Comptroller shall provide to the System a certification of the |
sum of all fiscal year 2011 expenditures for personal services |
that would have been covered by payments to the System under |
this Section if the provisions of this amendatory Act of the |
96th General Assembly had not been enacted. Upon receipt of the |
certification, the System shall determine the amount due to the |
System based on the full rate certified by the Board under |
Section 14-135.08 for fiscal year 2011 in order to meet the |
State's obligation under this Section. The System shall compare |
this amount due to the amount received by the System in fiscal |
year 2011 through payments under this Section. If the amount |
due is more than the amount received, the difference shall be |
termed the "Fiscal Year 2011 Shortfall" for purposes of this |
Section, and the Fiscal Year 2011 Shortfall shall be satisfied |
under Section 1.2 of the State Pension Funds Continuing |
Appropriation Act. If the amount due is less than the amount |
received, the difference shall be termed the "Fiscal Year 2011 |
Overpayment" for purposes of this Section, and the Fiscal Year |
2011 Overpayment shall be repaid by the System to the General |
|
Revenue Fund as soon as practicable after the certification. |
(k) For fiscal years 2012 through 2018 2017 only, after the |
submission of all payments for eligible employees from personal |
services line items paid from the General Revenue Fund in the |
fiscal year have been made, the Comptroller shall provide to |
the System a certification of the sum of all expenditures in |
the fiscal year for personal services. Upon receipt of the |
certification, the System shall determine the amount due to the |
System based on the full rate certified by the Board under |
Section 14-135.08 for the fiscal year in order to meet the |
State's obligation under this Section. The System shall compare |
this amount due to the amount received by the System for the |
fiscal year. If the amount due is more than the amount |
received, the difference shall be termed the "Prior Fiscal Year |
Shortfall" for purposes of this Section, and the Prior Fiscal |
Year Shortfall shall be satisfied under Section 1.2 of the |
State Pension Funds Continuing Appropriation Act. If the amount |
due is less than the amount received, the difference shall be |
termed the "Prior Fiscal Year Overpayment" for purposes of this |
Section, and the Prior Fiscal Year Overpayment shall be repaid |
by the System to the General Revenue Fund as soon as |
practicable after the certification. |
(Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14; 99-8, |
eff. 7-9-15; 99-523, eff. 6-30-16.)
|
(40 ILCS 5/14-135.08) (from Ch. 108 1/2, par. 14-135.08)
|
|
(Text of Section WITHOUT the changes made by P.A. 98-599, |
which has been held unconstitutional)
|
Sec. 14-135.08. To certify required State contributions. |
(a)
To certify to the Governor and to each department, on |
or before
November 15 of each year until November 15, 2011, the |
required rate for State contributions to the
System for the |
next State fiscal year, as determined under subsection (b) of
|
Section 14-131. The certification to the Governor under this |
subsection (a) shall include a copy of the
actuarial |
recommendations upon which the rate is based and shall |
specifically identify the System's projected State normal cost |
for that fiscal year.
|
(a-5) On or before November 1 of each year, beginning |
November 1, 2012, the Board shall submit to the State Actuary, |
the Governor, and the General Assembly a proposed certification |
of the amount of the required State contribution to the System |
for the next fiscal year, along with all of the actuarial |
assumptions, calculations, and data upon which that proposed |
certification is based. On or before January 1 of each year |
beginning January 1, 2013, the State Actuary shall issue a |
preliminary report concerning the proposed certification and |
identifying, if necessary, recommended changes in actuarial |
assumptions that the Board must consider before finalizing its |
certification of the required State contributions. On or before |
January 15, 2013 and each January 15 thereafter, the Board |
shall certify to the Governor and the General Assembly the |
|
amount of the required State contribution for the next fiscal |
year. The Board's certification must note any deviations from |
the State Actuary's recommended changes, the reason or reasons |
for not following the State Actuary's recommended changes, and |
the fiscal impact of not following the State Actuary's |
recommended changes on the required State contribution. |
(b) The certifications under subsections (a) and (a-5) |
shall include an additional amount necessary to pay all |
principal of and interest on those general obligation bonds due |
the next fiscal year authorized by Section 7.2(a) of the |
General Obligation Bond Act and issued to provide the proceeds |
deposited by the State with the System in July 2003, |
representing deposits other than amounts reserved under |
Section 7.2(c) of the General Obligation Bond Act. For State |
fiscal year 2005, the Board shall make a supplemental |
certification of the additional amount necessary to pay all |
principal of and interest on those general obligation bonds due |
in State fiscal years 2004 and 2005 authorized by Section |
7.2(a) of the General Obligation Bond Act and issued to provide |
the proceeds deposited by the State with the System in July |
2003, representing deposits other than amounts reserved under |
Section 7.2(c) of the General Obligation Bond Act, as soon as |
practical after the effective date of this amendatory Act of |
the 93rd General Assembly.
|
On or before May 1, 2004, the Board shall recalculate and |
recertify
to the Governor and to each department the amount of |
|
the required State
contribution to the System and the required |
rates for State contributions
to the System for State fiscal |
year 2005, taking into account the amounts
appropriated to and |
received by the System under subsection (d) of Section
7.2 of |
the General Obligation Bond Act.
|
On or before July 1, 2005, the Board shall recalculate and |
recertify
to the Governor and to each department the amount of |
the required State
contribution to the System and the required |
rates for State contributions
to the System for State fiscal |
year 2006, taking into account the changes in required State |
contributions made by this amendatory Act of the 94th General |
Assembly.
|
On or before April 1, 2011, the Board shall recalculate and |
recertify to the Governor and to each department the amount of |
the required State contribution to the System for State fiscal |
year 2011, applying the changes made by Public Act 96-889 to |
the System's assets and liabilities as of June 30, 2009 as |
though Public Act 96-889 was approved on that date. |
By November 1, 2017, the Board shall recalculate and |
recertify to the State Actuary, the Governor, and the General |
Assembly the amount of the State contribution to the System for |
State fiscal year 2018, taking into account the changes in |
required State contributions made by this amendatory Act of the |
100th General Assembly. The State Actuary shall review the |
assumptions and valuations underlying the Board's revised |
certification and issue a preliminary report concerning the |
|
proposed recertification and identifying, if necessary, |
recommended changes in actuarial assumptions that the Board |
must consider before finalizing its certification of the |
required State contributions. The Board's final certification |
must note any deviations from the State Actuary's recommended |
changes, the reason or reasons for not following the State |
Actuary's recommended changes, and the fiscal impact of not |
following the State Actuary's recommended changes on the |
required State contribution. |
(Source: P.A. 96-1497, eff. 1-14-11; 96-1511, eff. 1-27-11; |
97-694, eff. 6-18-12.)
|
(40 ILCS 5/14-152.1) |
(Text of Section WITHOUT the changes made by P.A. 98-599, |
which has been held unconstitutional)
|
Sec. 14-152.1. Application and expiration of new benefit |
increases. |
(a) As used in this Section, "new benefit increase" means |
an increase in the amount of any benefit provided under this |
Article, or an expansion of the conditions of eligibility for |
any benefit under this Article, that results from an amendment |
to this Code that takes effect after June 1, 2005 (the |
effective date of Public Act 94-4). "New benefit increase", |
however, does not include any benefit increase resulting from |
the changes made to Article 1 or this Article by Public Act |
96-37 or by this amendatory Act of the 100th General Assembly |
|
this amendatory Act of the 96th General Assembly .
|
(b) Notwithstanding any other provision of this Code or any |
subsequent amendment to this Code, every new benefit increase |
is subject to this Section and shall be deemed to be granted |
only in conformance with and contingent upon compliance with |
the provisions of this Section.
|
(c) The Public Act enacting a new benefit increase must |
identify and provide for payment to the System of additional |
funding at least sufficient to fund the resulting annual |
increase in cost to the System as it accrues. |
Every new benefit increase is contingent upon the General |
Assembly providing the additional funding required under this |
subsection. The Commission on Government Forecasting and |
Accountability shall analyze whether adequate additional |
funding has been provided for the new benefit increase and |
shall report its analysis to the Public Pension Division of the |
Department of Insurance Financial and Professional Regulation . |
A new benefit increase created by a Public Act that does not |
include the additional funding required under this subsection |
is null and void. If the Public Pension Division determines |
that the additional funding provided for a new benefit increase |
under this subsection is or has become inadequate, it may so |
certify to the Governor and the State Comptroller and, in the |
absence of corrective action by the General Assembly, the new |
benefit increase shall expire at the end of the fiscal year in |
which the certification is made.
|
|
(d) Every new benefit increase shall expire 5 years after |
its effective date or on such earlier date as may be specified |
in the language enacting the new benefit increase or provided |
under subsection (c). This does not prevent the General |
Assembly from extending or re-creating a new benefit increase |
by law. |
(e) Except as otherwise provided in the language creating |
the new benefit increase, a new benefit increase that expires |
under this Section continues to apply to persons who applied |
and qualified for the affected benefit while the new benefit |
increase was in effect and to the affected beneficiaries and |
alternate payees of such persons, but does not apply to any |
other person, including without limitation a person who |
continues in service after the expiration date and did not |
apply and qualify for the affected benefit while the new |
benefit increase was in effect.
|
(Source: P.A. 96-37, eff. 7-13-09.) |
(40 ILCS 5/15-108.2) |
Sec. 15-108.2. Tier 2 member. "Tier 2 member": A person who |
first becomes a participant under this Article on or after |
January 1, 2011 and before 6 months after the effective date of |
this amendatory Act of the 100th General Assembly , other than a |
person in the self-managed plan established under Section |
15-158.2 or a person who makes the election under subsection |
(c) of Section 1-161 , unless the person is otherwise a Tier 1 |
|
member. The changes made to this Section by this amendatory Act |
of the 98th General Assembly are a correction of existing law |
and are intended to be retroactive to the effective date of |
Public Act 96-889, notwithstanding the provisions of Section |
1-103.1 of this Code.
|
(Source: P.A. 98-92, eff. 7-16-13; 98-596, eff. 11-19-13.)
|
(40 ILCS 5/15-155) (from Ch. 108 1/2, par. 15-155)
|
Sec. 15-155. Employer contributions.
|
(a) The State of Illinois shall make contributions by |
appropriations of
amounts which, together with the other |
employer contributions from trust,
federal, and other funds, |
employee contributions, income from investments,
and other |
income of this System, will be sufficient to meet the cost of
|
maintaining and administering the System on a 90% funded basis |
in accordance
with actuarial recommendations.
|
The Board shall determine the amount of State contributions |
required for
each fiscal year on the basis of the actuarial |
tables and other assumptions
adopted by the Board and the |
recommendations of the actuary, using the formula
in subsection |
(a-1).
|
(a-1) For State fiscal years 2012 through 2045, the minimum |
contribution
to the System to be made by the State for each |
fiscal year shall be an amount
determined by the System to be |
sufficient to bring the total assets of the
System up to 90% of |
the total actuarial liabilities of the System by the end of
|
|
State fiscal year 2045. In making these determinations, the |
required State
contribution shall be calculated each year as a |
level percentage of payroll
over the years remaining to and |
including fiscal year 2045 and shall be
determined under the |
projected unit credit actuarial cost method.
|
For each of State fiscal years 2018, 2019, and 2020, the |
State shall make an additional contribution to the System equal |
to 2% of the total payroll of each employee who is deemed to |
have elected the benefits under Section 1-161 or who has made |
the election under subsection (c) of Section 1-161. |
A change in an actuarial or investment assumption that |
increases or
decreases the required State contribution and |
first
applies in State fiscal year 2018 or thereafter shall be
|
implemented in equal annual amounts over a 5-year period
|
beginning in the State fiscal year in which the actuarial
|
change first applies to the required State contribution. |
A change in an actuarial or investment assumption that |
increases or
decreases the required State contribution and |
first
applied to the State contribution in fiscal year 2014, |
2015, 2016, or 2017 shall be
implemented: |
(i) as already applied in State fiscal years before |
2018; and |
(ii) in the portion of the 5-year period beginning in |
the State fiscal year in which the actuarial
change first |
applied that occurs in State fiscal year 2018 or |
thereafter, by calculating the change in equal annual |
|
amounts over that 5-year period and then implementing it at |
the resulting annual rate in each of the remaining fiscal |
years in that 5-year period. |
For State fiscal years 1996 through 2005, the State |
contribution to
the System, as a percentage of the applicable |
employee payroll, shall be
increased in equal annual increments |
so that by State fiscal year 2011, the
State is contributing at |
the rate required under this Section.
|
Notwithstanding any other provision of this Article, the |
total required State
contribution for State fiscal year 2006 is |
$166,641,900.
|
Notwithstanding any other provision of this Article, the |
total required State
contribution for State fiscal year 2007 is |
$252,064,100.
|
For each of State fiscal years 2008 through 2009, the State |
contribution to
the System, as a percentage of the applicable |
employee payroll, shall be
increased in equal annual increments |
from the required State contribution for State fiscal year |
2007, so that by State fiscal year 2011, the
State is |
contributing at the rate otherwise required under this Section.
|
Notwithstanding any other provision of this Article, the |
total required State contribution for State fiscal year 2010 is |
$702,514,000 and shall be made from the State Pensions Fund and |
proceeds of bonds sold in fiscal year 2010 pursuant to Section |
7.2 of the General Obligation Bond Act, less (i) the pro rata |
share of bond sale expenses determined by the System's share of |
|
total bond proceeds, (ii) any amounts received from the General |
Revenue Fund in fiscal year 2010, (iii) any reduction in bond |
proceeds due to the issuance of discounted bonds, if |
applicable. |
Notwithstanding any other provision of this Article, the
|
total required State contribution for State fiscal year 2011 is
|
the amount recertified by the System on or before April 1, 2011 |
pursuant to Section 15-165 and shall be made from the State |
Pensions Fund and
proceeds of bonds sold in fiscal year 2011 |
pursuant to Section
7.2 of the General Obligation Bond Act, |
less (i) the pro rata
share of bond sale expenses determined by |
the System's share of
total bond proceeds, (ii) any amounts |
received from the General
Revenue Fund in fiscal year 2011, and |
(iii) any reduction in bond
proceeds due to the issuance of |
discounted bonds, if
applicable. |
Beginning in State fiscal year 2046, the minimum State |
contribution for
each fiscal year shall be the amount needed to |
maintain the total assets of
the System at 90% of the total |
actuarial liabilities of the System.
|
Amounts received by the System pursuant to Section 25 of |
the Budget Stabilization Act or Section 8.12 of the State |
Finance Act in any fiscal year do not reduce and do not |
constitute payment of any portion of the minimum State |
contribution required under this Article in that fiscal year. |
Such amounts shall not reduce, and shall not be included in the |
calculation of, the required State contributions under this |
|
Article in any future year until the System has reached a |
funding ratio of at least 90%. A reference in this Article to |
the "required State contribution" or any substantially similar |
term does not include or apply to any amounts payable to the |
System under Section 25 of the Budget Stabilization Act. |
Notwithstanding any other provision of this Section, the |
required State
contribution for State fiscal year 2005 and for |
fiscal year 2008 and each fiscal year thereafter, as
calculated |
under this Section and
certified under Section 15-165, shall |
not exceed an amount equal to (i) the
amount of the required |
State contribution that would have been calculated under
this |
Section for that fiscal year if the System had not received any |
payments
under subsection (d) of Section 7.2 of the General |
Obligation Bond Act, minus
(ii) the portion of the State's |
total debt service payments for that fiscal
year on the bonds |
issued in fiscal year 2003 for the purposes of that Section |
7.2, as determined
and certified by the Comptroller, that is |
the same as the System's portion of
the total moneys |
distributed under subsection (d) of Section 7.2 of the General
|
Obligation Bond Act. In determining this maximum for State |
fiscal years 2008 through 2010, however, the amount referred to |
in item (i) shall be increased, as a percentage of the |
applicable employee payroll, in equal increments calculated |
from the sum of the required State contribution for State |
fiscal year 2007 plus the applicable portion of the State's |
total debt service payments for fiscal year 2007 on the bonds |
|
issued in fiscal year 2003 for the purposes of Section 7.2 of |
the General
Obligation Bond Act, so that, by State fiscal year |
2011, the
State is contributing at the rate otherwise required |
under this Section.
|
(a-2) Beginning in fiscal year 2018, each employer under |
this Article shall pay to the System a required contribution |
determined as a percentage of projected payroll and sufficient |
to produce an annual amount equal to: |
(i) for each of fiscal years 2018, 2019, and 2020, the |
defined benefit normal cost of the defined benefit plan, |
less the employee contribution, for each employee of that |
employer who has elected or who is deemed to have elected |
the benefits under Section 1-161 or who has made the |
election under subsection (c) of Section 1-161; for fiscal |
year 2021 and each fiscal year thereafter, the defined |
benefit normal cost of the defined benefit plan, less the |
employee contribution, plus 2%, for each employee of that |
employer who has elected or who is deemed to have elected |
the benefits under Section 1-161 or who has made the |
election under subsection (c) of Section 1-161; plus |
(ii) the amount required for that fiscal year to |
amortize any unfunded actuarial accrued liability |
associated with the present value of liabilities |
attributable to the employer's account under Section |
15-155.2, determined
as a level percentage of payroll over |
a 30-year rolling amortization period. |
|
In determining contributions required under item (i) of |
this subsection, the System shall determine an aggregate rate |
for all employers, expressed as a percentage of projected |
payroll. |
In determining the contributions required under item (ii) |
of this subsection, the amount shall be computed by the System |
on the basis of the actuarial assumptions and tables used in |
the most recent actuarial valuation of the System that is |
available at the time of the computation. |
The contributions required under this subsection (a-2) |
shall be paid by an employer concurrently with that employer's |
payroll payment period. The State, as the actual employer of an |
employee, shall make the required contributions under this |
subsection. |
As used in this subsection, "academic year" means the |
12-month period beginning September 1. |
(b) If an employee is paid from trust or federal funds, the |
employer
shall pay to the Board contributions from those funds |
which are
sufficient to cover the accruing normal costs on |
behalf of the employee.
However, universities having employees |
who are compensated out of local
auxiliary funds, income funds, |
or service enterprise funds are not required
to pay such |
contributions on behalf of those employees. The local auxiliary
|
funds, income funds, and service enterprise funds of |
universities shall not be
considered trust funds for the |
purpose of this Article, but funds of alumni
associations, |
|
foundations, and athletic associations which are affiliated |
with
the universities included as employers under this Article |
and other employers
which do not receive State appropriations |
are considered to be trust funds for
the purpose of this |
Article.
|
(b-1) The City of Urbana and the City of Champaign shall |
each make
employer contributions to this System for their |
respective firefighter
employees who participate in this |
System pursuant to subsection (h) of Section
15-107. The rate |
of contributions to be made by those municipalities shall
be |
determined annually by the Board on the basis of the actuarial |
assumptions
adopted by the Board and the recommendations of the |
actuary, and shall be
expressed as a percentage of salary for |
each such employee. The Board shall
certify the rate to the |
affected municipalities as soon as may be practical.
The |
employer contributions required under this subsection shall be |
remitted by
the municipality to the System at the same time and |
in the same manner as
employee contributions.
|
(c) Through State fiscal year 1995: The total employer |
contribution shall
be apportioned among the various funds of |
the State and other employers,
whether trust, federal, or other |
funds, in accordance with actuarial procedures
approved by the |
Board. State of Illinois contributions for employers receiving
|
State appropriations for personal services shall be payable |
from appropriations
made to the employers or to the System. The |
contributions for Class I
community colleges covering earnings |
|
other than those paid from trust and
federal funds, shall be |
payable solely from appropriations to the Illinois
Community |
College Board or the System for employer contributions.
|
(d) Beginning in State fiscal year 1996, the required State |
contributions
to the System shall be appropriated directly to |
the System and shall be payable
through vouchers issued in |
accordance with subsection (c) of Section 15-165, except as |
provided in subsection (g).
|
(e) The State Comptroller shall draw warrants payable to |
the System upon
proper certification by the System or by the |
employer in accordance with the
appropriation laws and this |
Code.
|
(f) Normal costs under this Section means liability for
|
pensions and other benefits which accrues to the System because |
of the
credits earned for service rendered by the participants |
during the
fiscal year and expenses of administering the |
System, but shall not
include the principal of or any |
redemption premium or interest on any bonds
issued by the Board |
or any expenses incurred or deposits required in
connection |
therewith.
|
(g) If the amount of a participant's earnings for any |
academic year used to determine the final rate of earnings, |
determined on a full-time equivalent basis, exceeds the amount |
of his or her earnings with the same employer for the previous |
academic year, determined on a full-time equivalent basis, by |
more than 6%, the participant's employer shall pay to the |
|
System, in addition to all other payments required under this |
Section and in accordance with guidelines established by the |
System, the present value of the increase in benefits resulting |
from the portion of the increase in earnings that is in excess |
of 6%. This present value shall be computed by the System on |
the basis of the actuarial assumptions and tables used in the |
most recent actuarial valuation of the System that is available |
at the time of the computation. The System may require the |
employer to provide any pertinent information or |
documentation. |
Whenever it determines that a payment is or may be required |
under this subsection (g), the System shall calculate the |
amount of the payment and bill the employer for that amount. |
The bill shall specify the calculations used to determine the |
amount due. If the employer disputes the amount of the bill, it |
may, within 30 days after receipt of the bill, apply to the |
System in writing for a recalculation. The application must |
specify in detail the grounds of the dispute and, if the |
employer asserts that the calculation is subject to subsection |
(h) or (i) of this Section, must include an affidavit setting |
forth and attesting to all facts within the employer's |
knowledge that are pertinent to the applicability of subsection |
(h) or (i). Upon receiving a timely application for |
recalculation, the System shall review the application and, if |
appropriate, recalculate the amount due.
|
The employer contributions required under this subsection |
|
(g) may be paid in the form of a lump sum within 90 days after |
receipt of the bill. If the employer contributions are not paid |
within 90 days after receipt of the bill, then interest will be |
charged at a rate equal to the System's annual actuarially |
assumed rate of return on investment compounded annually from |
the 91st day after receipt of the bill. Payments must be |
concluded within 3 years after the employer's receipt of the |
bill. |
When assessing payment for any amount due under this |
subsection (g), the System shall include earnings, to the |
extent not established by a participant under Section 15-113.11 |
or 15-113.12, that would have been paid to the participant had |
the participant not taken (i) periods of voluntary or |
involuntary furlough occurring on or after July 1, 2015 and on |
or before June 30, 2017 or (ii) periods of voluntary pay |
reduction in lieu of furlough occurring on or after July 1, |
2015 and on or before June 30, 2017. Determining earnings that |
would have been paid to a participant had the participant not |
taken periods of voluntary or involuntary furlough or periods |
of voluntary pay reduction shall be the responsibility of the |
employer, and shall be reported in a manner prescribed by the |
System. |
(h) This subsection (h) applies only to payments made or |
salary increases given on or after June 1, 2005 but before July |
1, 2011. The changes made by Public Act 94-1057 shall not |
require the System to refund any payments received before July |
|
31, 2006 (the effective date of Public Act 94-1057). |
When assessing payment for any amount due under subsection |
(g), the System shall exclude earnings increases paid to |
participants under contracts or collective bargaining |
agreements entered into, amended, or renewed before June 1, |
2005.
|
When assessing payment for any amount due under subsection |
(g), the System shall exclude earnings increases paid to a |
participant at a time when the participant is 10 or more years |
from retirement eligibility under Section 15-135.
|
When assessing payment for any amount due under subsection |
(g), the System shall exclude earnings increases resulting from |
overload work, including a contract for summer teaching, or |
overtime when the employer has certified to the System, and the |
System has approved the certification, that: (i) in the case of |
overloads (A) the overload work is for the sole purpose of |
academic instruction in excess of the standard number of |
instruction hours for a full-time employee occurring during the |
academic year that the overload is paid and (B) the earnings |
increases are equal to or less than the rate of pay for |
academic instruction computed using the participant's current |
salary rate and work schedule; and (ii) in the case of |
overtime, the overtime was necessary for the educational |
mission. |
When assessing payment for any amount due under subsection |
(g), the System shall exclude any earnings increase resulting |
|
from (i) a promotion for which the employee moves from one |
classification to a higher classification under the State |
Universities Civil Service System, (ii) a promotion in academic |
rank for a tenured or tenure-track faculty position, or (iii) a |
promotion that the Illinois Community College Board has |
recommended in accordance with subsection (k) of this Section. |
These earnings increases shall be excluded only if the |
promotion is to a position that has existed and been filled by |
a member for no less than one complete academic year and the |
earnings increase as a result of the promotion is an increase |
that results in an amount no greater than the average salary |
paid for other similar positions. |
(i) When assessing payment for any amount due under |
subsection (g), the System shall exclude any salary increase |
described in subsection (h) of this Section given on or after |
July 1, 2011 but before July 1, 2014 under a contract or |
collective bargaining agreement entered into, amended, or |
renewed on or after June 1, 2005 but before July 1, 2011. |
Notwithstanding any other provision of this Section, any |
payments made or salary increases given after June 30, 2014 |
shall be used in assessing payment for any amount due under |
subsection (g) of this Section.
|
(j) The System shall prepare a report and file copies of |
the report with the Governor and the General Assembly by |
January 1, 2007 that contains all of the following information: |
(1) The number of recalculations required by the |
|
changes made to this Section by Public Act 94-1057 for each |
employer. |
(2) The dollar amount by which each employer's |
contribution to the System was changed due to |
recalculations required by Public Act 94-1057. |
(3) The total amount the System received from each |
employer as a result of the changes made to this Section by |
Public Act 94-4. |
(4) The increase in the required State contribution |
resulting from the changes made to this Section by Public |
Act 94-1057. |
(j-5) For academic years beginning on or after July 1, |
2017, if the amount of a participant's earnings for any school |
year, determined on a full-time equivalent basis, exceeds the |
amount of the salary set for the Governor, the participant's |
employer shall pay to the System, in addition to all other |
payments required under this Section and in accordance with |
guidelines established by the System, an amount determined by |
the System to be equal to the employer normal cost, as |
established by the System and expressed as a total percentage |
of payroll, multiplied by the amount of earnings in excess of |
the amount of the salary set for the Governor. This amount |
shall be computed by the System on the basis of the actuarial |
assumptions and tables used in the most recent actuarial |
valuation of the System that is available at the time of the |
computation. The System may require the employer to provide any |
|
pertinent information or documentation. |
Whenever it determines that a payment is or may be required |
under this subsection, the System shall calculate the amount of |
the payment and bill the employer for that amount. The bill |
shall specify the calculations used to determine the amount |
due. If the employer disputes the amount of the bill, it may, |
within 30 days after receipt of the bill, apply to the System |
in writing for a recalculation. The application must specify in |
detail the grounds of the dispute. Upon receiving a timely |
application for recalculation, the System shall review the |
application and, if appropriate, recalculate the amount due. |
The employer contributions required under this subsection |
may be paid in the form of a lump sum within 90 days after |
receipt of the bill. If the employer contributions are not paid |
within 90 days after receipt of the bill, then interest will be |
charged at a rate equal to the System's annual actuarially |
assumed rate of return on investment compounded annually from |
the 91st day after receipt of the bill. Payments must be |
concluded within 3 years after the employer's receipt of the |
bill. |
(k) The Illinois Community College Board shall adopt rules |
for recommending lists of promotional positions submitted to |
the Board by community colleges and for reviewing the |
promotional lists on an annual basis. When recommending |
promotional lists, the Board shall consider the similarity of |
the positions submitted to those positions recognized for State |
|
universities by the State Universities Civil Service System. |
The Illinois Community College Board shall file a copy of its |
findings with the System. The System shall consider the |
findings of the Illinois Community College Board when making |
determinations under this Section. The System shall not exclude |
any earnings increases resulting from a promotion when the |
promotion was not submitted by a community college. Nothing in |
this subsection (k) shall require any community college to |
submit any information to the Community College Board.
|
(l) For purposes of determining the required State |
contribution to the System, the value of the System's assets |
shall be equal to the actuarial value of the System's assets, |
which shall be calculated as follows: |
As of June 30, 2008, the actuarial value of the System's |
assets shall be equal to the market value of the assets as of |
that date. In determining the actuarial value of the System's |
assets for fiscal years after June 30, 2008, any actuarial |
gains or losses from investment return incurred in a fiscal |
year shall be recognized in equal annual amounts over the |
5-year period following that fiscal year. |
(m) For purposes of determining the required State |
contribution to the system for a particular year, the actuarial |
value of assets shall be assumed to earn a rate of return equal |
to the system's actuarially assumed rate of return. |
(Source: P.A. 98-92, eff. 7-16-13; 98-463, eff. 8-16-13; |
99-897, eff. 1-1-17 .)
|
|
(40 ILCS 5/15-155.2 new) |
Sec. 15-155.2. Individual employer accounts. |
(a) The System shall create and maintain an individual |
account for each employer for the purposes of determining |
employer contributions under subsection (a-2) of Section |
15-155. Each employer's account shall be notionally charged |
with the liabilities attributable to that employer and credited |
with the assets attributable to that employer. |
(b) Beginning with fiscal year 2018, the System shall |
assign notional liabilities to each employer's account, equal |
to the amount of employer contributions required to be made by |
the employer pursuant to items (i) and (ii) of subsection (a-2) |
of Section 15-155, plus any unfunded actuarial accrued |
liability associated with the defined benefits attributable to |
the employer's employees who first became participants on or |
after the implementation date and the employer's employees who |
made the election under subsection (c-5) of Section 1-161. |
(c) Beginning with fiscal year 2018, the System shall |
assign notional assets to each employer's account equal to the |
amounts of employer contributions made pursuant to items (i) |
and (ii) of subsection (a-2) of Section 15-155.
|
(40 ILCS 5/15-165)
(from Ch. 108 1/2, par. 15-165)
|
(Text of Section WITHOUT the changes made by P.A. 98-599, |
which has been held unconstitutional)
|
|
Sec. 15-165. To certify amounts and submit vouchers.
|
(a) The Board shall certify to the Governor on or before |
November 15 of each
year until November 15, 2011 the |
appropriation required from State funds for the purposes of |
this
System for the following fiscal year. The certification |
under this subsection (a) shall include a copy
of the actuarial |
recommendations upon which it is based and shall specifically |
identify the System's projected State normal cost for that |
fiscal year and the projected State cost for the self-managed |
plan for that fiscal year.
|
On or before May 1, 2004, the Board shall recalculate and |
recertify to
the Governor the amount of the required State |
contribution to the System for
State fiscal year 2005, taking |
into account the amounts appropriated to and
received by the |
System under subsection (d) of Section 7.2 of the General
|
Obligation Bond Act.
|
On or before July 1, 2005, the Board shall recalculate and |
recertify
to the Governor the amount of the required State
|
contribution to the System for State fiscal year 2006, taking |
into account the changes in required State contributions made |
by this amendatory Act of the 94th General Assembly.
|
On or before April 1, 2011, the Board shall recalculate and |
recertify to the Governor the amount of the required State |
contribution to the System for State fiscal year 2011, applying |
the changes made by Public Act 96-889 to the System's assets |
and liabilities as of June 30, 2009 as though Public Act 96-889 |
|
was approved on that date. |
(a-5) On or before November 1 of each year, beginning |
November 1, 2012, the Board shall submit to the State Actuary, |
the Governor, and the General Assembly a proposed certification |
of the amount of the required State contribution to the System |
for the next fiscal year, along with all of the actuarial |
assumptions, calculations, and data upon which that proposed |
certification is based. On or before January 1 of each year, |
beginning January 1, 2013, the State Actuary shall issue a |
preliminary report concerning the proposed certification and |
identifying, if necessary, recommended changes in actuarial |
assumptions that the Board must consider before finalizing its |
certification of the required State contributions. On or before |
January 15, 2013 and each January 15 thereafter, the Board |
shall certify to the Governor and the General Assembly the |
amount of the required State contribution for the next fiscal |
year. The Board's certification must note, in a written |
response to the State Actuary, any deviations from the State |
Actuary's recommended changes, the reason or reasons for not |
following the State Actuary's recommended changes, and the |
fiscal impact of not following the State Actuary's recommended |
changes on the required State contribution. |
(a-10) By November 1, 2017, the Board shall recalculate and |
recertify to the State Actuary, the Governor, and the General |
Assembly the amount of the State contribution to the System for |
State fiscal year 2018, taking into account the changes in |
|
required State contributions made by this amendatory Act of the |
100th General Assembly. The State Actuary shall review the |
assumptions and valuations underlying the Board's revised |
certification and issue a preliminary report concerning the |
proposed recertification and identifying, if necessary, |
recommended changes in actuarial assumptions that the Board |
must consider before finalizing its certification of the |
required State contributions. The Board's final certification |
must note any deviations from the State Actuary's recommended |
changes, the reason or reasons for not following the State |
Actuary's recommended changes, and the fiscal impact of not |
following the State Actuary's recommended changes on the |
required State contribution. |
(b) The Board shall certify to the State Comptroller or |
employer, as the
case may be, from time to time, by its |
chairperson and secretary, with its seal
attached, the amounts |
payable to the System from the various funds.
|
(c) Beginning in State fiscal year 1996, on or as soon as |
possible after the
15th day of each month the Board shall |
submit vouchers for payment of State
contributions to the |
System, in a total monthly amount of one-twelfth of the
|
required annual State contribution certified under subsection |
(a).
From the effective date of this amendatory Act
of the 93rd |
General Assembly through June 30, 2004, the Board shall not
|
submit vouchers for the remainder of fiscal year 2004 in excess |
of the
fiscal year 2004 certified contribution amount |
|
determined
under this Section after taking into consideration |
the transfer to the
System under subsection (b) of Section |
6z-61 of the State Finance Act.
These
vouchers shall be paid by |
the State Comptroller and Treasurer by warrants drawn
on the |
funds appropriated to the System for that fiscal year.
|
If in any month the amount remaining unexpended from all |
other
appropriations to the System for the applicable fiscal |
year (including the
appropriations to the System under Section |
8.12 of the State Finance Act and
Section 1 of the State |
Pension Funds Continuing Appropriation Act) is less than
the |
amount lawfully vouchered under this Section, the difference |
shall be paid
from the General Revenue Fund under the |
continuing appropriation authority
provided in Section 1.1 of |
the State Pension Funds Continuing Appropriation
Act.
|
(d) So long as the payments received are the full amount |
lawfully
vouchered under this Section, payments received by the |
System under this
Section shall be applied first toward the |
employer contribution to the
self-managed plan established |
under Section 15-158.2. Payments shall be
applied second toward |
the employer's portion of the normal costs of the System,
as |
defined in subsection (f) of Section 15-155. The balance shall |
be applied
toward the unfunded actuarial liabilities of the |
System.
|
(e) In the event that the System does not receive, as a |
result of
legislative enactment or otherwise, payments |
sufficient to
fully fund the employer contribution to the |
|
self-managed plan
established under Section 15-158.2 and to |
fully fund that portion of the
employer's portion of the normal |
costs of the System, as calculated in
accordance with Section |
15-155(a-1), then any payments received shall be
applied |
proportionately to the optional retirement program established |
under
Section 15-158.2 and to the employer's portion of the |
normal costs of the
System, as calculated in accordance with |
Section 15-155(a-1).
|
(Source: P.A. 97-694, eff. 6-18-12; 98-92, eff. 7-16-13.)
|
(40 ILCS 5/15-198) |
(Text of Section WITHOUT the changes made by P.A. 98-599, |
which has been held unconstitutional)
|
Sec. 15-198. Application and expiration of new benefit |
increases. |
(a) As used in this Section, "new benefit increase" means |
an increase in the amount of any benefit provided under this |
Article, or an expansion of the conditions of eligibility for |
any benefit under this Article, that results from an amendment |
to this Code that takes effect after the effective date of this |
amendatory Act of the 94th General Assembly. "New benefit |
increase", however, does not include any benefit increase |
resulting from the changes made to Article 1 or this Article by |
this amendatory Act of the 100th General Assembly. |
(b) Notwithstanding any other provision of this Code or any |
subsequent amendment to this Code, every new benefit increase |
|
is subject to this Section and shall be deemed to be granted |
only in conformance with and contingent upon compliance with |
the provisions of this Section.
|
(c) The Public Act enacting a new benefit increase must |
identify and provide for payment to the System of additional |
funding at least sufficient to fund the resulting annual |
increase in cost to the System as it accrues. |
Every new benefit increase is contingent upon the General |
Assembly providing the additional funding required under this |
subsection. The Commission on Government Forecasting and |
Accountability shall analyze whether adequate additional |
funding has been provided for the new benefit increase and |
shall report its analysis to the Public Pension Division of the |
Department of Insurance Financial and Professional Regulation . |
A new benefit increase created by a Public Act that does not |
include the additional funding required under this subsection |
is null and void. If the Public Pension Division determines |
that the additional funding provided for a new benefit increase |
under this subsection is or has become inadequate, it may so |
certify to the Governor and the State Comptroller and, in the |
absence of corrective action by the General Assembly, the new |
benefit increase shall expire at the end of the fiscal year in |
which the certification is made.
|
(d) Every new benefit increase shall expire 5 years after |
its effective date or on such earlier date as may be specified |
in the language enacting the new benefit increase or provided |
|
under subsection (c). This does not prevent the General |
Assembly from extending or re-creating a new benefit increase |
by law. |
(e) Except as otherwise provided in the language creating |
the new benefit increase, a new benefit increase that expires |
under this Section continues to apply to persons who applied |
and qualified for the affected benefit while the new benefit |
increase was in effect and to the affected beneficiaries and |
alternate payees of such persons, but does not apply to any |
other person, including without limitation a person who |
continues in service after the expiration date and did not |
apply and qualify for the affected benefit while the new |
benefit increase was in effect.
|
(Source: P.A. 94-4, eff. 6-1-05.)
|
(40 ILCS 5/16-158)
(from Ch. 108 1/2, par. 16-158)
|
(Text of Section WITHOUT the changes made by P.A. 98-599, |
which has been held unconstitutional)
|
Sec. 16-158. Contributions by State and other employing |
units.
|
(a) The State shall make contributions to the System by |
means of
appropriations from the Common School Fund and other |
State funds of amounts
which, together with other employer |
contributions, employee contributions,
investment income, and |
other income, will be sufficient to meet the cost of
|
maintaining and administering the System on a 90% funded basis |
|
in accordance
with actuarial recommendations.
|
The Board shall determine the amount of State contributions |
required for
each fiscal year on the basis of the actuarial |
tables and other assumptions
adopted by the Board and the |
recommendations of the actuary, using the formula
in subsection |
(b-3).
|
(a-1) Annually, on or before November 15 until November 15, |
2011, the Board shall certify to the
Governor the amount of the |
required State contribution for the coming fiscal
year. The |
certification under this subsection (a-1) shall include a copy |
of the actuarial recommendations
upon which it is based and |
shall specifically identify the System's projected State |
normal cost for that fiscal year.
|
On or before May 1, 2004, the Board shall recalculate and |
recertify to
the Governor the amount of the required State |
contribution to the System for
State fiscal year 2005, taking |
into account the amounts appro |