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Public Act 102-0016 | ||||
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AN ACT concerning State government.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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ARTICLE 1. SHORT TITLE; PURPOSE | ||||
Section 1-1. Short title. This Act may be cited as the | ||||
FY2022 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 for Fiscal Year 2022. | ||||
ARTICLE 2. STATE FINANCE ACT AMENDMENTS AFFECTING THE FISCAL | ||||
YEAR 2022 BUDGET | ||||
Section 2-5. The State Finance Act is amended by changing | ||||
Sections 5.67, 5.176, 5.177, 5.857, 5h.5, 6z-6, 6z-32, 6z-63, | ||||
6z-70, 6z-77, 6z-82, 6z-100, 6z-121, 6z-122, 8.3, 8.12, | ||||
8.25-4, 8.25e, 8g, 8g-1, 13.2, and 25 and by adding Sections | ||||
5.938, 5.939, and 6z-128 as follows:
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(30 ILCS 105/5.67) (from Ch. 127, par. 141.67)
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Sec. 5.67.
The Metropolitan Exposition, Auditorium and | ||||
Office
Building Fund. This Section is repealed June 30, 2021.
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(Source: P.A. 81-1509.)
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(30 ILCS 105/5.176) (from Ch. 127, par. 141.176)
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Sec. 5.176. The Illinois Civic Center Bond Fund. This | ||
Section is repealed June 30, 2021. | ||
(Source: P.A. 84-1308.)
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(30 ILCS 105/5.177) (from Ch. 127, par. 141.177)
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Sec. 5.177.
The Illinois Civic Center Bond Retirement and
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Interest Fund. This Section is repealed June 30, 2021.
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(Source: P.A. 84-1308.)
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(30 ILCS 105/5.857) | ||
(Section scheduled to be repealed on July 1, 2021) | ||
Sec. 5.857. The Capital Development Board Revolving Fund. | ||
This Section is repealed July 1, 2022 2021 .
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(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||
101-10, eff. 6-5-19; 101-645, eff. 6-26-20.) | ||
(30 ILCS 105/5.938 new) | ||
Sec. 5.938. The DoIT Special Projects Fund. | ||
(30 ILCS 105/5.939 new) | ||
Sec. 5.939. The Essential Government Services Support | ||
Fund. |
(30 ILCS 105/5h.5) | ||
Sec. 5h.5. Cash flow borrowing and general funds | ||
liquidity; Fiscal Years 2018, 2019, 2020, and 2021 , and 2022 . | ||
(a) In order to meet cash flow deficits and to maintain | ||
liquidity in general funds and the Health Insurance Reserve | ||
Fund, on and after July 1, 2017 and through June 30, 2022 2021 , | ||
the State Treasurer and the State Comptroller, in consultation | ||
with the Governor's Office of Management and Budget, shall | ||
make transfers to general funds and the Health Insurance | ||
Reserve Fund, as directed by the State Comptroller, out of | ||
special funds of the State, to the extent allowed by federal | ||
law. | ||
No such transfer may reduce the cumulative balance of all | ||
of the special funds of the State to an amount less than the | ||
total debt service payable during the 12 months immediately | ||
following the date of the transfer on any bonded indebtedness | ||
of the State and any certificates issued under the Short Term | ||
Borrowing Act. At no time shall the outstanding total | ||
transfers made from the special funds of the State to general | ||
funds and the Health Insurance Reserve Fund under this Section | ||
exceed $1,500,000,000; once the amount of $1,500,000,000 has | ||
been transferred from the special funds of the State to | ||
general funds and the Health Insurance Reserve Fund, | ||
additional transfers may be made from the special funds of the | ||
State to general funds and the Health Insurance Reserve Fund | ||
under this Section only to the extent that moneys have first |
been re-transferred from general funds and the Health | ||
Insurance Reserve Fund to those special funds of the State. | ||
Notwithstanding any other provision of this Section, no such | ||
transfer may be made from any special fund that is exclusively | ||
collected by or directly appropriated to any other | ||
constitutional officer without the written approval of that | ||
constitutional officer. | ||
(b) If moneys have been transferred to general funds and | ||
the Health Insurance Reserve Fund pursuant to subsection (a) | ||
of this Section, Public Act 100-23 shall constitute the | ||
continuing authority for and direction to the State Treasurer | ||
and State Comptroller to reimburse the funds of origin from | ||
general funds by transferring to the funds of origin, at such | ||
times and in such amounts as directed by the Comptroller when | ||
necessary to support appropriated expenditures from the funds, | ||
an amount equal to that transferred from them plus any | ||
interest that would have accrued thereon had the transfer not | ||
occurred, except that any moneys transferred pursuant to | ||
subsection (a) of this Section shall be repaid to the fund of | ||
origin within 60 48 months after the date on which they were | ||
borrowed. When any of the funds from which moneys have been | ||
transferred pursuant to subsection (a) have insufficient cash | ||
from which the State Comptroller may make expenditures | ||
properly supported by appropriations from the fund, then the | ||
State Treasurer and State Comptroller shall transfer from | ||
general funds to the fund only such amount as is immediately |
necessary to satisfy outstanding expenditure obligations on a | ||
timely basis. | ||
(c) On the first day of each quarterly period in each | ||
fiscal year, until such time as a report indicates that all | ||
moneys borrowed and interest pursuant to this Section have | ||
been repaid, the Comptroller shall provide to the President | ||
and the Minority Leader of the Senate, the Speaker and the | ||
Minority Leader of the House of Representatives, and the | ||
Commission on Government Forecasting and Accountability a | ||
report on all transfers made pursuant to this Section in the | ||
prior quarterly period. The report must be provided in | ||
electronic format. The report must include all of the | ||
following: | ||
(1) the date each transfer was made; | ||
(2) the amount of each transfer; | ||
(3) in the case of a transfer from general funds to a | ||
fund of origin pursuant to subsection (b) of this Section, | ||
the amount of interest being paid to the fund of origin; | ||
and | ||
(4) the end of day balance of the fund of origin, the | ||
general funds, and the Health Insurance Reserve Fund on | ||
the date the transfer was made.
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(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
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(30 ILCS 105/6z-6) (from Ch. 127, par. 142z-6)
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Sec. 6z-6.
All moneys received pursuant to the federal | ||
Community
Services Block Grant shall be deposited into the | ||
Community Services
Block Grant Fund and used for the purposes | ||
permitted under the Grant. All money received from the federal | ||
Low-Income Household Water Assistance Program under the | ||
federal Consolidated Appropriations Act and the American | ||
Rescue Plan Act of 2021 shall be deposited into the Community | ||
Services Block Grant Fund and used for the purposes permitted | ||
under the Program and any related federal guidance .
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(Source: P.A. 83-1053.)
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(30 ILCS 105/6z-32)
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Sec. 6z-32. Partners for Planning and Conservation.
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(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
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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:
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(1) To foster sustainable agriculture practices and | ||
control soil erosion ,
and sedimentation , and nutrient loss | ||
from farmland , including grants to Soil and Water | ||
Conservation Districts
for conservation practice | ||
cost-share grants and for personnel, educational, and
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administrative expenses.
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(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.
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(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.
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(4) To initiate strategies to enhance, use, and | ||
maintain Illinois' inland
lakes through education, | ||
technical assistance, research, and financial
incentives.
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(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. | ||||||||||||
(6) To implement the State's Nutrient Loss Reduction | ||||||||||||
Strategy, including, but not limited to, funding the | ||||||||||||
resources needed to support the Strategy's Policy Working | ||||||||||||
Group, cover water quality monitoring in support of | ||||||||||||
Strategy implementation, prepare a biennial report on the | ||||||||||||
progress made on the Strategy every 2 years, and provide | ||||||||||||
cost share funding for nutrient capture projects.
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(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, 2022 | ||||||||||||
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:
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(c) The State Comptroller and State Treasurer shall | ||||||||||||||||||||||||||
automatically transfer on the last day of each month beginning | ||||||||||||||||||||||||||
on July 31, 2021 and ending June 30, 2022, from the | ||||||||||||||||||||||||||
Environmental Protection Permit and Inspection Fund to the | ||||||||||||||||||||||||||
Partners for Conservation Fund, an amount equal to 1/12 of | ||||||||||||||||||||||||||
$4,135,000. 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).
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(d) There shall be deposited into the Partners for
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Conservation Projects Fund such
bond proceeds and other moneys | ||
as may, from time to time, be provided by law.
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(Source: P.A. 100-23, eff. 7-6-17; 101-10, eff. 6-5-19.)
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(30 ILCS 105/6z-63) | ||
Sec. 6z-63. The Professional Services Fund. | ||
(a) The Professional Services Fund is created as a | ||
revolving fund in the State treasury. The following moneys | ||
shall be deposited into the Fund: | ||
(1) amounts authorized for transfer to the Fund from | ||
the General Revenue Fund and other State funds (except for | ||
funds classified by the Comptroller as federal trust funds | ||
or State trust funds) pursuant to State law or Executive | ||
Order; | ||
(2) federal funds received by the Department of | ||
Central Management Services (the "Department") as a result | ||
of expenditures from the Fund; | ||
(3) interest earned on moneys in the Fund; and | ||
(4) receipts or inter-fund transfers resulting from | ||
billings issued by the Department to State agencies for | ||
the cost of professional services rendered by the | ||
Department that are not compensated through the specific | ||
fund transfers authorized by this Section. | ||
(b) Moneys in the Fund may be used by the Department for | ||
reimbursement or payment for: |
(1) providing professional services to State agencies | ||
or other State entities; | ||
(2) rendering other services to State agencies at the | ||
Governor's direction or to other State entities upon | ||
agreement between the Director of Central Management | ||
Services and the appropriate official or governing body of | ||
the other State entity; or | ||
(3) providing for payment of administrative and other | ||
expenses incurred by the Department in providing | ||
professional services. | ||
Beginning in fiscal year 2021, moneys in the Fund may also | ||
be appropriated to and used by the Executive Ethics Commission | ||
for oversight and administration of the eProcurement system | ||
known as BidBuy, and by the Chief Procurement Officer | ||
appointed under paragraph (4) of subsection (a) of Section | ||
10-20 of the Illinois Procurement Code for the general | ||
services and operation of the BidBuy system previously | ||
administered by the Department. | ||
Beginning in fiscal year 2022, moneys in the Fund may also | ||
be appropriated to and used by the Commission on Equity and | ||
Inclusion for its operating and administrative expenses | ||
related to the Business Enterprise Program, previously | ||
administered by the Department. | ||
(c) State agencies or other State entities may direct the | ||
Comptroller to process inter-fund
transfers or make payment | ||
through the voucher and warrant process to the Professional |
Services Fund in satisfaction of billings issued under | ||
subsection (a) of this Section. | ||
(d) Reconciliation. For the fiscal year beginning on July | ||
1, 2004 only, the Director of Central Management Services (the | ||
"Director") shall order that each State agency's payments and | ||
transfers made to the Fund be reconciled with actual Fund | ||
costs for professional services provided by the Department on | ||
no less than an annual basis. The Director may require reports | ||
from State agencies as deemed necessary to perform this | ||
reconciliation. | ||
(e) (Blank). | ||
(e-5) (Blank).
| ||
(e-7) (Blank). | ||
(e-10) (Blank).
| ||
(e-15) (Blank).
| ||
(e-20) (Blank). | ||
(e-25) (Blank). | ||
(e-30) (Blank). | ||
(e-35) (Blank). | ||
(e-40) (Blank). | ||
(e-45) (Blank). | ||
(e-50) (Blank). | ||
(f) The term "professional services" means services | ||
rendered on behalf of State agencies and other State entities
| ||
pursuant to Section 405-293 of the Department of Central | ||
Management Services Law of the Civil Administrative Code of |
Illinois.
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(Source: P.A. 101-636, eff. 6-10-20.) | ||
(30 ILCS 105/6z-70) | ||
Sec. 6z-70. The Secretary of State Identification Security | ||
and Theft Prevention Fund. | ||
(a) The Secretary of State Identification Security and | ||
Theft Prevention Fund is created as a special fund in the State | ||
treasury. The Fund shall consist of any fund transfers, | ||
grants, fees, or moneys from other sources received for the | ||
purpose of funding identification security and theft | ||
prevention measures. | ||
(b) All moneys in the Secretary of State Identification | ||
Security and Theft Prevention Fund shall be used, subject to | ||
appropriation, for any costs related to implementing | ||
identification security and theft prevention measures. | ||
(c) (Blank).
| ||
(d) (Blank). | ||
(e) (Blank). | ||
(f) (Blank). | ||
(g) (Blank). | ||
(h) (Blank). | ||
(i) (Blank). | ||
(j) (Blank). | ||
(k) (Blank). | ||
(l) (Blank). Notwithstanding any other provision of State |
law to the contrary, on or after July 1, 2019, and until June | ||
30, 2020, in addition to any other transfers that may be | ||
provided for by law, at the direction of and upon notification | ||
of the Secretary of State, the State Comptroller shall direct | ||
and the State Treasurer shall transfer amounts into the | ||
Secretary of State Identification Security and Theft | ||
Prevention Fund from the designated funds not exceeding the | ||
following totals: | ||
Division of Corporations Registered Limited | ||
Liability Partnership | ||
Fund....................$287,000 | ||
Securities Investors Education | ||
Fund.............$1,500,000 | ||
Department of Business Services | ||
Special Operations | ||
Fund.....................$3,000,000 | ||
Securities Audit and Enforcement | ||
Fund...........$3,500,000 | ||
(m) Notwithstanding any other provision of State law to | ||
the contrary, on or after July 1, 2020, and until June 30, | ||
2021, in addition to any other transfers that may be provided | ||
for by law, at the direction of and upon notification of the | ||
Secretary of State, the State Comptroller shall direct and the | ||
State Treasurer shall transfer amounts into the Secretary of | ||
State Identification Security and Theft Prevention Fund from | ||
the designated funds not exceeding the following totals: |
Division of Corporations Registered Limited | ||
Liability Partnership Fund ..................$287,000 | ||
Securities Investors Education Fund | ||
...................... .............$1,500,000 | ||
Department of Business Services Special | ||
Operations Fund ...........................$4,500,000 | ||
Securities Audit and Enforcement Fund .........$5,000,000 | ||
Corporate Franchise Tax Refund Fund ...........$3,000,000 | ||
(n) Notwithstanding any other provision of State law to | ||
the contrary, on or after July 1, 2021, and until June 30, | ||
2022, in addition to any other transfers that may be provided | ||
for by law, at the direction of and upon notification of the | ||
Secretary of State, the State Comptroller shall direct and the | ||
State Treasurer shall transfer amounts into the Secretary of | ||
State Identification Security and Theft Prevention Fund from | ||
the designated funds not exceeding the following totals: | ||
Division of Corporations Registered Limited | ||
Liability Partnership Fund ...................$287,000 | ||
Securities Investors Education Fund ............$1,500,000 | ||
Department of Business Services Special | ||
Operations Fund ............................$4,500,000 | ||
Securities Audit and Enforcement Fund ..........$5,000,000 | ||
Corporate Franchise Tax Refund Fund ............$3,000,000 | ||
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.) |
(30 ILCS 105/6z-77) | ||
Sec. 6z-77. The Capital Projects Fund. The Capital | ||
Projects Fund is created as a special fund in the State | ||
Treasury. The State Comptroller and State Treasurer shall | ||
transfer from the Capital Projects Fund to the General Revenue | ||
Fund $61,294,550 on October 1, 2009, $122,589,100 on January | ||
1, 2010, and $61,294,550 on April 1, 2010. Beginning on July 1, | ||
2010, and on July 1 and January 1 of each year thereafter, the | ||
State Comptroller and State Treasurer shall transfer the sum | ||
of $122,589,100 from the Capital Projects Fund to the General | ||
Revenue Fund. In Fiscal Year 2022 only, the State Comptroller | ||
and State Treasurer shall transfer up to $40,000,000 of sports | ||
wagering revenues from the Capital Projects Fund to the | ||
Rebuild Illinois Projects Fund in one or more transfers as | ||
directed by the Governor. Subject to appropriation, the | ||
Capital Projects Fund may be used only for capital projects | ||
and the payment of debt service on bonds issued for capital | ||
projects. All interest earned on moneys in the Fund shall be | ||
deposited into the Fund. The Fund shall not be subject to | ||
administrative charges or chargebacks, such as but not limited | ||
to those authorized under Section 8h.
| ||
(Source: P.A. 96-34, eff. 7-13-09.) | ||
(30 ILCS 105/6z-82) | ||
Sec. 6z-82. State Police Operations Assistance Fund. | ||
(a) There is created in the State treasury a special fund |
known as the State Police Operations Assistance Fund. The Fund | ||
shall receive revenue under the Criminal and Traffic | ||
Assessment Act. The Fund may also receive revenue from grants, | ||
donations, appropriations, and any other legal source. | ||
(b) The Department of State Police may use moneys in the | ||
Fund to finance any of its lawful purposes or functions. | ||
(c) Expenditures may be made from the Fund only as | ||
appropriated by the General Assembly by law. | ||
(d) Investment income that is attributable to the | ||
investment of moneys in the Fund shall be retained in the Fund | ||
for the uses specified in this Section. | ||
(e) The State Police Operations Assistance Fund shall not | ||
be subject to administrative chargebacks.
| ||
(f) (Blank). Notwithstanding any other provision of State | ||
law to the contrary, on or after July 1, 2012, and until June | ||
30, 2013, in addition to any other transfers that may be | ||
provided for by law, at the direction of and upon notification | ||
from the Director of State Police, the State Comptroller shall | ||
direct and the State Treasurer shall transfer amounts into the | ||
State Police Operations Assistance Fund from the designated | ||
funds not exceeding the following totals: | ||
State Police Vehicle Fund $2,250,000 | ||
State Police Wireless Service | ||
Emergency Fund $2,500,000 | ||
State Police Services Fund $3,500,000 | ||
(g) Notwithstanding any other provision of State law to |
the contrary, on or after July 1, 2021, in addition to any | ||
other transfers that may be provided for by law, at the | ||
direction of and upon notification from the Director of State | ||
Police, the State Comptroller shall direct and the State | ||
Treasurer shall transfer amounts not exceeding $7,000,000 into | ||
the State Police Operations Assistance Fund from the State | ||
Police Services Fund. | ||
(Source: P.A. 100-987, eff. 7-1-19 .) | ||
(30 ILCS 105/6z-100) | ||
(Section scheduled to be repealed on July 1, 2021) | ||
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 | ||
services, legal services, travel, commodities, printing, | ||
equipment, electronic data processing, or telecommunications. | ||
For fiscal year 2021 and thereafter , the monies in this Fund | ||
may also be appropriated to and used by the Executive Ethics | ||
Commission for oversight and administration of the Chief |
Procurement Officer appointed under paragraph (1) of | ||
subsection (a) of Section 10-20 of the Illinois Procurement | ||
Code responsible for capital procurement . 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, 2022 2021 .
| ||
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||
101-10, eff. 6-5-19; 101-636, eff. 6-10-20; 101-645, eff. | ||
6-26-20.) | ||
(30 ILCS 105/6z-121) | ||
Sec. 6z-121. State Coronavirus Urgent Remediation | ||
Emergency Fund. | ||
(a) The State Coronavirus Urgent Remediation Emergency | ||
(State CURE) Fund is created as a federal trust fund within the | ||
State treasury. The State CURE Fund shall be held separate and | ||
apart from all other funds in the State treasury. The State | ||
CURE Fund is established: (1) to receive, directly or | ||
indirectly, federal funds from the Coronavirus Relief Fund in | ||
accordance with Section 5001 of the federal Coronavirus Aid, | ||
Relief, and Economic Security (CARES) Act , the Coronavirus | ||
State Fiscal Recovery Fund in accordance with Section 9901 of | ||
the American Rescue Plan Act of 2021, or from any other federal | ||
fund pursuant to any other provision of the American Rescue | ||
Plan Act of 2021 or any other federal law; and (2) to provide |
for the transfer, distribution and expenditure of such federal | ||
funds as permitted in the federal Coronavirus Aid, Relief, and | ||
Economic Security (CARES) Act , the American Rescue Plan Act of | ||
2021, and related federal guidance or any other federal law, | ||
and as authorized by this Section. | ||
(b) Federal funds received by the State from the | ||
Coronavirus Relief Fund in accordance with Section 5001 of the | ||
federal Coronavirus Aid, Relief, and Economic Security (CARES) | ||
Act, the Coronavirus State Fiscal Recovery Fund in accordance | ||
with Section 9901 of the American Rescue Plan Act of 2021, or | ||
any other federal funds received pursuant to the American | ||
Rescue Plan Act of 2021 or any other federal law, may be | ||
deposited, directly or indirectly, into the State CURE Fund. | ||
(c) Funds in the State CURE Fund may be expended, subject | ||
to appropriation, directly for purposes permitted under the | ||
federal law and related federal guidance governing the use of | ||
such funds, which may include without limitation purposes | ||
permitted in Section 5001 of the CARES Act and Sections 3201, | ||
3206, and 9901 of the American Rescue Plan Act of 2021. All | ||
federal funds received into the State CURE Fund from the | ||
Coronavirus Relief Fund , the Coronavirus State Fiscal Recovery | ||
Fund, or any other source under the American Rescue Plan Act of | ||
2021, may be transferred or expended by the Illinois Emergency | ||
Management Agency at the direction of the Governor for the | ||
specific purposes permitted by the federal Coronavirus Aid, | ||
Relief, and Economic Security (CARES) Act , the American Rescue |
Plan Act of 2021 , any related regulations or federal guidance, | ||
and any terms and conditions of the federal awards received by | ||
the State thereunder. The State Comptroller shall direct and | ||
the State Treasurer shall transfer, as directed by the | ||
Governor in writing, a portion of the federal funds received | ||
from the Coronavirus Relief Fund or from any other federal | ||
fund pursuant to any other provision of federal law may be | ||
transferred to the Local Coronavirus Urgent Remediation | ||
Emergency (Local CURE) Fund from time to time for the | ||
provision and administration of grants to units of local | ||
government as permitted by the federal Coronavirus Aid, | ||
Relief, and Economic Security (CARES) Act, any related federal | ||
guidance, and any other additional federal law that may | ||
provide authorization. The State Comptroller shall direct and | ||
the State Treasurer shall transfer amounts, as directed by the | ||
Governor in writing, from the State CURE Fund to the Essential | ||
Government Services Support Fund to be used for the provision | ||
of government services as permitted under Section 602(c)(1)(C) | ||
of the Social Security Act as enacted by Section 9901 of the | ||
American Rescue Plan Act and related federal guidance. Funds | ||
in the State CURE Fund also may be transferred to other funds | ||
in the State treasury as reimbursement for expenditures made | ||
from such other funds if the expenditures are eligible for | ||
federal reimbursement under Section 5001 of the federal | ||
Coronavirus Aid, Relief, and Economic Security (CARES) Act , | ||
the relevant provisions of the American Rescue Plan Act of |
2021, or any and related federal guidance. Funds in the State | ||
CURE Fund also may be expended directly on expenditures | ||
eligible for federal reimbursement under Section 5001 of the | ||
federal Coronavirus Aid, Relief, and Economic Security (CARES) | ||
Act and related federal guidance. | ||
(d) Once the General Assembly has enacted appropriations | ||
from the State CURE Fund, the expenditure of funds from the | ||
State CURE Fund shall be subject to appropriation by the | ||
General Assembly, and shall be administered by the Illinois | ||
Emergency Management Agency at the direction of the Governor. | ||
The Illinois Emergency Management Agency, and other agencies | ||
as named in appropriations, shall transfer, distribute or | ||
expend the funds. The State Comptroller shall direct and the | ||
State Treasurer shall transfer funds in the State CURE Fund to | ||
other funds in the State treasury as reimbursement for | ||
expenditures made from such other funds if the expenditures | ||
are eligible for federal reimbursement under Section 5001 of | ||
the federal Coronavirus Aid, Relief, and Economic Security | ||
(CARES) Act , the relevant provisions of the American Rescue | ||
Plan Act of 2021, or any and related federal guidance, as | ||
directed in writing by the Governor. Additional funds that may | ||
be received from the federal government from legislation | ||
enacted in response to the impact of Coronavirus Disease 2019, | ||
including fiscal stabilization payments that replace revenues | ||
lost due to Coronavirus Disease 2019, The State Comptroller | ||
may direct and the State Treasurer shall transfer in the |
manner authorized or required by any related federal guidance, | ||
as directed in writing by the Governor. | ||
(e) Unexpended funds in the State CURE Fund shall be paid | ||
back to the federal government at the direction of the | ||
Governor.
| ||
(f) In addition to any other transfers that may be | ||
provided for by law, at the direction of the Governor, the | ||
State Comptroller shall direct and the State Treasurer shall | ||
transfer the sum of $24,523,000 from the State CURE Fund to the | ||
Chicago Travel Industry Promotion Fund. | ||
(g) In addition to any other transfers that may be | ||
provided for by law, at the direction of the Governor, the | ||
State Comptroller shall direct and the State Treasurer shall | ||
transfer the sum of $30,000,000 from the State CURE Fund to the | ||
Metropolitan Pier and Exposition Authority Incentive Fund. | ||
(h) In addition to any other transfers that may be | ||
provided for by law, at the direction of the Governor, the | ||
State Comptroller shall direct and the State Treasurer shall | ||
transfer the sum of $45,180,000 from the State CURE Fund to the | ||
Local Tourism Fund. | ||
(Source: P.A. 101-636, eff. 6-10-20.) | ||
(30 ILCS 105/6z-122) | ||
Sec. 6z-122. Local Coronavirus Urgent Remediation | ||
Emergency Fund. | ||
(a) The Local Coronavirus Urgent Remediation Emergency |
Fund, or Local CURE Fund, is created as a federal trust fund | ||
within the State treasury. The Local CURE Fund shall be held | ||
separate and apart from all other funds of the State. The Local | ||
CURE Fund is established: (1) to receive transfers from either | ||
the Disaster Response and Recovery Fund or the State | ||
Coronavirus Urgent Remediation Emergency (State CURE) Fund of | ||
federal funds received by the State from the Coronavirus | ||
Relief Fund in accordance with Section 5001 of the federal | ||
Coronavirus Aid, Relief, and Economic Security (CARES) Act or | ||
pursuant to any other provision of federal law; and (2) to | ||
provide for the administration and payment of grants and | ||
expense reimbursements to units of local government as | ||
permitted in the federal Coronavirus Aid, Relief, and Economic | ||
Security (CARES) Act and related federal guidance, as | ||
authorized by this Section, and as authorized in the | ||
Department of Commerce and Economic Opportunity Act. | ||
(b) A portion of the funds received into either the | ||
Disaster Response and Recovery Fund or the State CURE Fund | ||
from the Coronavirus Relief Fund in accordance with Section | ||
5001 of the federal Coronavirus Aid, Relief, and Economic | ||
Security (CARES) Act may be transferred into the Local CURE | ||
Fund from time to time. Such funds transferred to the Local | ||
CURE Fund may be used by the Department of Commerce and | ||
Economic Opportunity only to provide for the awarding and | ||
administration and payment of grants and expense | ||
reimbursements to units of local government for the specific |
purposes permitted by the federal Coronavirus Aid, Relief, and | ||
Economic Security (CARES) Act and any related federal | ||
guidance, the terms and conditions of the federal awards | ||
through which the funds are received by the State, in | ||
accordance with the procedures established in this Section, | ||
and as authorized in the Department of Commerce and Economic | ||
Opportunity Act. | ||
(c) Unless federal guidance expands the authorized uses, | ||
the funds received by units of local government from the Local | ||
CURE Fund may be used only to cover the costs of the units of | ||
local government that (1) are necessary expenditures incurred | ||
due to the public health emergency caused by the Coronavirus | ||
Disease 2019, (2) were not accounted for in the budget of the | ||
State or unit of local government most recently approved as of | ||
March 27, 2020: and are incurred on or after March 1, 2020 and | ||
before December 31, 2021 2020 ; however, if new federal | ||
guidance or new federal law expands authorized uses or extends | ||
the covered period , then the funds may be used for any other | ||
permitted purposes throughout the covered period . | ||
(d) The expenditure of funds from the Local CURE Fund | ||
shall be subject to appropriation by the General Assembly. | ||
(d-5) In addition to the purposes described in subsection | ||
(a), the Local CURE Fund may receive, directly or indirectly, | ||
federal funds from the Coronavirus Local Fiscal Recovery Fund | ||
in accordance with Section 9901 of the American Rescue Plan | ||
Act of 2021 in order to provide payments to units of local |
government as directed by Section 9901 of the American Rescue | ||
Plan Act of 2021 and related federal guidance. Such moneys on | ||
deposit in the Local CURE Fund shall be paid to units of local | ||
government in accordance with Section 9901 of the American | ||
Rescue Plan Act of 2021 and as directed by federal guidance on | ||
a continuing basis by the Department of Revenue, in | ||
cooperation with the Department of Commerce and Economic | ||
Opportunity and as instructed by the Governor. | ||
(e) Unexpended funds in the Local CURE Fund shall be | ||
transferred or paid back to the State CURE Fund or to the | ||
federal government at the direction of the Governor.
| ||
(Source: P.A. 101-636, eff. 6-10-20.) | ||
(30 ILCS 105/6z-128 new) | ||
Sec. 6z-128. Essential Government Services Support Fund. | ||
(a) The Essential Government Services Support Fund (the | ||
EGSS Fund) is created as a federal trust fund within the State | ||
treasury. The EGSS Fund is established: (1) to receive, | ||
directly or indirectly, federal funds from the Coronavirus | ||
State Fiscal Recovery Fund in accordance with Section 9901 of | ||
the federal American Rescue Plan Act of 2021; and (2) to | ||
provide for the use of such funds for purposes permitted by | ||
Section 9901 of the American Rescue Plan Act of 2021, | ||
including the provision of government services as permitted | ||
under Section 602(c)(1)(C) of the Social Security Act as | ||
enacted by Section 9901 of the American Rescue Plan Act of |
2021, and as authorized by this Section. | ||
(b) Federal funds received by the State from the | ||
Coronavirus State Fiscal Recovery Fund in accordance with | ||
Section 9901 of the American Rescue Plan Act of 2021 may be | ||
deposited, directly or indirectly, into the EGSS Fund. | ||
(c) The EGSS Fund shall be subject to appropriation by the | ||
General Assembly. The fund shall be administered by the | ||
Illinois Emergency Management Agency at the direction of the | ||
Governor. The Illinois Emergency Management Agency, and other | ||
agencies as named in appropriations, shall transfer, | ||
distribute or expend the funds. Funds in the EGSS Fund may be | ||
expended, subject to appropriation, directly for purposes | ||
permitted under Section 9901 of the American Rescue Plan Act | ||
of 2021 and related federal guidance governing the use of such | ||
funds, including the provision of government services as | ||
permitted under Section 602(c)(1)(C) of the Social Security | ||
Act as enacted by Section 9901 of the American Rescue Plan Act | ||
of 2021. | ||
(d) All funds received, directly or indirectly, into the | ||
EGSS Fund from the Coronavirus State Fiscal Recovery Fund may | ||
be transferred or expended at the direction of the Governor | ||
for the specific purposes permitted under Section 9901 of the | ||
American Rescue Plan Act of 2021 and any related federal | ||
guidance.
The State Comptroller shall direct and the State | ||
Treasurer shall transfer from time to time, as directed by the | ||
Governor in writing, any of the funds in the EGSS Fund to the |
General Revenue Fund or other funds in the State treasury as | ||
needed for expenditures, or as reimbursement for expenditures | ||
made, from such other funds for permitted purposes under | ||
Section 9901 of the American Rescue Plan Act of 2021, | ||
including the provision of government services. | ||
(e) Unexpended funds in the EGSS Fund shall be paid back to | ||
the federal government at the direction of the Governor. | ||
(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 to pay the costs of the Executive Ethics | ||
Commission for oversight and administration of the Chief | ||
Procurement Officer appointed under paragraph (2) of | ||
subsection (a) of Section 10-20 of the Illinois | ||
Procurement Code for transportation; 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 | ||
2020 only, for the purposes of a grant not to exceed | ||
$8,394,800 to the Regional Transportation Authority on | ||
behalf of PACE for the purpose of ADA/Para-transit | ||
expenses; or, during fiscal year 2021 only, for the | ||
purposes of a grant not to exceed $8,394,800 to the | ||
Regional Transportation Authority on behalf of PACE for | ||
the purpose of ADA/Para-transit expenses; or, during | ||
fiscal year 2022 only, for the purposes of a grant not to | ||
exceed $8,394,800 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 fiscal year 2020 only | ||
when no more than $17,570,000 may be expended and except | ||
fiscal year 2021 only when no more than $17,570,000 may be | ||
expended and except fiscal year 2022 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 fiscal year 2020 only | ||
when no more than $50,000,000 may be expended and except | ||
fiscal year 2021 only when no more than $50,000,000 may be | ||
expended and except fiscal year 2022 only when no more |
than $50,000,000 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 2020 only for the purposes of a grant not to exceed | ||
$8,394,800 to the Regional Transportation Authority on | ||
behalf of PACE for the purpose of ADA/Para-transit | ||
expenses, or during fiscal year 2021 only for the purposes | ||
of a grant not to exceed $8,394,800 to the Regional | ||
Transportation Authority on behalf of PACE for the purpose | ||
of ADA/Para-transit expenses, or during fiscal year 2022 | ||
only for the purposes of a grant not to exceed $8,394,800 | ||
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: | ||||||||||||||||||||||
| ||||||||||||||||||||||
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 | ||
Public Act 93-25. | ||
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 Public Act 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. | ||
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||
100-863, eff.8-14-18; 101-10, eff. 6-5-19; 101-636, eff. | ||
6-10-20.)
| ||
(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 Revised Uniform | ||
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 operational | ||
expenses of the Office of the State Treasurer and for the | ||
funding of the unfunded liabilities of the designated | ||
retirement systems. For the purposes of this Section, | ||
"operational expenses of the Office of the State Treasurer" | ||
includes the acquisition of land and buildings in State fiscal | ||
years 2019 and 2020 for use by the Office of the State | ||
Treasurer, as well as construction, reconstruction, | ||
improvement, repair, and maintenance, in accordance with the | ||
provisions of laws relating thereto, of such lands and | ||
buildings beginning in State fiscal year 2019 and thereafter. |
Beginning in State fiscal year 2023 2022 , 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 | ||
Revised Uniform
Unclaimed Property Act.
| ||
(c) As soon as possible after July 30, 2004 (the effective | ||
date of Public Act 93-839), 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. | ||
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 2022 2021 , 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 2023 2022 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) (Blank).
| ||
(e) The changes to this Section made by Public Act 88-593 | ||
shall
first apply to distributions from the Fund for State | ||
fiscal year 1996.
| ||
(Source: P.A. 100-22, eff. 1-1-18; 100-23, eff. 7-6-17; | ||
100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff. | ||
6-5-19; 101-487, eff. 8-23-19; 101-636, eff. 6-10-20.)
| ||
(30 ILCS 105/8.25-4) (from Ch. 127, par. 144.25-4)
| ||
Sec. 8.25-4.
All moneys in the Illinois Sports Facilities | ||
Fund are
allocated to and shall be transferred, appropriated | ||
and used only for the
purposes authorized by, and subject to, | ||
the limitations and conditions of
this Section.
| ||
All moneys deposited pursuant to Section 13.1 of "An Act |
in relation to
State revenue sharing with local governmental | ||
entities", as amended, and
all moneys deposited with respect | ||
to the $5,000,000 deposit, but not the
additional $8,000,000 | ||
advance applicable before July 1, 2001, or the
Advance Amount | ||
applicable on and after that date, pursuant to Section
6 of | ||
"The Hotel
Operators' Occupation Tax Act", as amended, into | ||
the Illinois Sports
Facilities Fund shall be credited to the | ||
Subsidy Account within the Fund.
All moneys deposited with | ||
respect to the additional $8,000,000 advance
applicable before | ||
July 1, 2001, or the Advance Amount
applicable on and after | ||
that date, but
not the $5,000,000 deposit, pursuant to Section | ||
6 of "The Hotel Operators'
Occupation Tax Act", as amended, | ||
into the Illinois Sports Facilities Fund
shall be credited to | ||
the Advance Account within the Fund. All moneys deposited from | ||
any transfer pursuant to Section 8g-1 of the State Finance Act | ||
shall be credited to the Advance Account within the Fund.
| ||
Beginning with fiscal year 1989 and continuing for each | ||
fiscal year
thereafter through and including fiscal year 2001, | ||
no less than 30 days
before the beginning of such fiscal year
| ||
(except as soon as may be practicable after the effective date | ||
of this
amendatory Act of 1988 with respect to fiscal year | ||
1989) the Chairman of
the Illinois Sports Facilities Authority | ||
shall certify to the State
Comptroller and the State | ||
Treasurer, without taking into account any
revenues or | ||
receipts of the Authority, the lesser of (a) $18,000,000 and
| ||
(b) the sum of (i) the amount anticipated to be required by the |
Authority
during the fiscal year to pay principal of and | ||
interest on, and other
payments relating to, its obligations | ||
issued or to be issued under Section
13 of the Illinois Sports | ||
Facilities Authority Act, including any deposits
required to | ||
reserve funds created under any indenture or resolution
| ||
authorizing issuance of the obligations and payments to | ||
providers of credit
enhancement, (ii) the amount anticipated | ||
to be required by the Authority
during the fiscal year to pay | ||
obligations under the provisions of any
management agreement | ||
with respect to a facility or facilities owned by the
| ||
Authority or of any assistance agreement with respect to any | ||
facility for
which financial assistance is provided under the | ||
Illinois Sports Facilities
Authority Act, and to pay other | ||
capital and operating expenses of the
Authority
during the | ||
fiscal year, including any deposits required to reserve funds
| ||
created for repair and replacement of capital assets and to | ||
meet the
obligations of the Authority under any management | ||
agreement or assistance
agreement, and (iii) any
amounts under | ||
(i) and (ii) above remaining unpaid from previous years.
| ||
Beginning with fiscal year 2002 and continuing for each | ||
fiscal year
thereafter, no less than 30 days before the | ||
beginning of such fiscal year, the
Chairman of the Illinois | ||
Sports Facilities Authority shall certify to the State
| ||
Comptroller and the State Treasurer, without taking into | ||
account any revenues
or receipts of the Authority, the lesser | ||
of (a) an amount equal to the sum of
the Advance Amount plus |
$10,000,000 and (b) the sum of (i) the amount
anticipated to be | ||
required by the Authority during the fiscal year to pay
| ||
principal of and interest on, and other payments relating to, | ||
its obligations
issued or to be issued under Section 13 of the | ||
Illinois Sports Facilities
Authority Act, including any | ||
deposits required to reserve funds created under
any indenture | ||
or resolution authorizing issuance of the obligations and
| ||
payments to providers of credit enhancement, (ii) the amount | ||
anticipated to be
required by the Authority during the fiscal | ||
year to pay obligations under
the provisions of any management | ||
agreement with respect to a facility or
facilities owned by | ||
the Authority or any assistance agreement with respect to
any | ||
facility for which financial assistance is provided under the | ||
Illinois
Sports Facilities Authority Act, and to pay other | ||
capital and operating
expenses of the Authority during the | ||
fiscal year, including any deposits
required to reserve funds | ||
created for repair and replacement of capital assets
and to | ||
meet the obligations of the Authority under any management | ||
agreement or
assistance agreement, and (iii) any amounts under | ||
(i) and (ii) above remaining
unpaid from previous years.
| ||
A copy of any certification made by the Chairman under the
| ||
preceding 2 paragraphs shall be filed with the Governor and | ||
the Mayor
of the City of Chicago. The Chairman may file an | ||
amended certification
from time to time.
| ||
Subject to sufficient appropriation by the General | ||
Assembly, beginning
with July 1, 1988 and thereafter |
continuing on the first day of each month
during each fiscal | ||
year through and including fiscal year 2001, the
Comptroller | ||
shall order paid and the Treasurer
shall pay to the Authority | ||
the amount in the Illinois Sports Facilities
Fund until (x) | ||
the lesser of $10,000,000 or the amount appropriated for
| ||
payment to the Authority from amounts credited to the Subsidy | ||
Account and
(y) the lesser of $8,000,000 or the difference | ||
between the amount
appropriated for payment to the Authority | ||
during the fiscal year and
$10,000,000 has been paid from | ||
amounts credited to the Advance Account.
| ||
Subject to sufficient appropriation by the General | ||
Assembly, beginning with
July 1, 2001, and thereafter | ||
continuing on the first day of each month during
each fiscal | ||
year thereafter, the Comptroller shall order paid and the | ||
Treasurer
shall pay to the Authority the amount in the | ||
Illinois Sports Facilities Fund
until (x) the lesser of | ||
$10,000,000 or the amount appropriated for payment to
the
| ||
Authority from amounts credited to the Subsidy Account and (y) | ||
the lesser of
the Advance Amount or the difference between the | ||
amount appropriated for
payment to the Authority during the | ||
fiscal year and $10,000,000 has been paid
from amounts | ||
credited to the Advance Account.
| ||
Provided that all amounts deposited in the Illinois Sports
| ||
Facilities Fund and credited to the Subsidy Account, to the | ||
extent
requested pursuant to the Chairman's certification, | ||
have been paid, on June
30, 1989, and on June 30 of each year |
thereafter, all amounts remaining in
the Subsidy Account of | ||
the Illinois Sports Facilities Fund shall be
transferred by | ||
the State Treasurer one-half to the General Revenue Fund in
| ||
the State Treasury and one-half to the City Tax Fund. Provided | ||
that all
amounts appropriated from the Illinois Sports | ||
Facilities Fund, to the
extent requested pursuant to the | ||
Chairman's certification, have been paid,
on June 30, 1989, | ||
and on June 30 of each year thereafter, all amounts
remaining | ||
in the Advance Account of the Illinois Sports Facilities Fund
| ||
shall be transferred by the State Treasurer to the General | ||
Revenue Fund in
the State Treasury.
| ||
For purposes of this Section, the term "Advance Amount" | ||
means, for
fiscal year 2002, $22,179,000, and for subsequent | ||
fiscal years through fiscal
year 2032, 105.615% of the Advance | ||
Amount for the immediately preceding fiscal
year, rounded up | ||
to the nearest $1,000.
| ||
(Source: P.A. 91-935, eff. 6-1-01.)
| ||
(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 of this Act and subsection (d) of Section 28.1 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 through | ||
fiscal year 2021, after which no such transfers shall be made . | ||
(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
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. 100-23, eff. 7-6-17.)
| ||
(30 ILCS 105/8g) | ||
Sec. 8g. Fund transfers. | ||
(a) (Blank). | ||
(b) (Blank). | ||
(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 , but only through fiscal year 2021 and not thereafter ;
| ||
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 2020 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) (Blank). | ||
(f) (Blank). | ||
(f-1) (Blank). | ||
(g) (Blank). | ||
(h) (Blank). | ||
(i) (Blank). | ||
(i-1) (Blank). | ||
(j) (Blank). | ||
...... | ||
(k) (Blank). | ||
(k-1) (Blank). | ||
(k-2) (Blank). | ||
(k-3) (Blank). | ||
(l) (Blank). | ||
(m) (Blank). | ||
(n) (Blank). | ||
(o) (Blank). | ||
(p) (Blank). | ||
(q) (Blank). |
(r) (Blank). | ||
(s) (Blank). | ||
(t) (Blank). | ||
(u) (Blank). | ||
(v) (Blank). | ||
(w) (Blank). | ||
(x) (Blank). | ||
(y) (Blank). | ||
(z) (Blank). | ||
(aa) (Blank). | ||
(bb) (Blank). | ||
(cc) (Blank). | ||
(dd) (Blank). | ||
(ee) (Blank). | ||
(ff) (Blank). | ||
(gg) (Blank). | ||
(hh) (Blank). | ||
(ii) (Blank). | ||
(jj) (Blank). | ||
(kk) (Blank). | ||
(ll) (Blank). | ||
(mm) (Blank). | ||
(nn) (Blank). | ||
(oo) (Blank). | ||
(pp) (Blank). | ||
(qq) (Blank). |
(rr) (Blank). | ||
(ss) (Blank). | ||
(tt) (Blank). | ||
(uu) (Blank). | ||
(vv) (Blank). | ||
(ww) (Blank). | ||
(xx) (Blank). | ||
(yy) (Blank). | ||
(zz) (Blank). | ||
(aaa) (Blank). | ||
(bbb) (Blank). | ||
(ccc) (Blank). | ||
(ddd) (Blank). | ||
(eee) (Blank). | ||
(fff) (Blank). | ||
(ggg) (Blank). | ||
(hhh) (Blank). | ||
(iii) (Blank). | ||
(jjj) (Blank). | ||
(lll) (Blank). | ||
(mmm) (Blank). | ||
(nnn) (Blank). | ||
(ooo) (Blank). | ||
(ppp) (Blank). | ||
(qqq) (Blank). | ||
(rrr) (Blank). |
(sss) (Blank). | ||
(ttt) (Blank). | ||
(uuu) (Blank). | ||
(vvv) (Blank). | ||
(www) (Blank). | ||
(xxx) (Blank). | ||
(yyy) (Blank). | ||
(zzz) (Blank). | ||
(aaaa) (Blank). | ||
(bbbb) (Blank). | ||
(cccc) (Blank). | ||
(dddd) (Blank). | ||
(eeee) (Blank). | ||
(Source: P.A. 100-23, eff. 7-6-17; 100-201, eff. 8-18-17; | ||
100-863, eff. 8-14-18; 101-10, eff. 6-5-19; revised 7-17-19.) | ||
(30 ILCS 105/8g-1) | ||
Sec. 8g-1. Fund transfers. | ||
(a) (Blank).
| ||
(b) (Blank). | ||
(c) (Blank). | ||
(d) (Blank). | ||
(e) (Blank). | ||
(f) (Blank). | ||
(g) (Blank). | ||
(h) (Blank). |
(i) (Blank). | ||
(j) (Blank). | ||
(k) (Blank). | ||
(l) (Blank). | ||
(m) (Blank). | ||
(n) (Blank). | ||
(o) (Blank). | ||
(p) (Blank). | ||
(q) (Blank). | ||
(r) (Blank). In addition to any other transfers that may | ||
be provided for by law, on July 1, 2020, 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 Grant Accountability and Transparency | ||
Fund. | ||
(s) (Blank). In addition to any other transfers that may | ||
be provided for by law, on July 1, 2020, 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 Governor's Administrative Fund. | ||
(t) (Blank). In addition to any other transfers that may | ||
be provided for by law, on July 1, 2020, or as soon thereafter | ||
as practical, the State Comptroller shall direct and the State | ||
Treasurer shall transfer the sum of $320,000 from the General | ||
Revenue Fund to the Coal Development Fund. | ||
(u) In addition to any other transfers that may be |
provided for by law, on July 1, 2021, or as soon thereafter as | ||
practical, only as directed by the Director of the Governor's | ||
Office of Management and Budget, the State Comptroller shall | ||
direct and the State Treasurer shall transfer the sum of | ||
$5,000,000 from the General Revenue Fund to the DoIT Special | ||
Projects Fund, and on June 1, 2022, or as soon thereafter as | ||
practical, but no later than June 30, 2022, the State | ||
Comptroller shall direct and the State Treasurer shall | ||
transfer the sum so transferred from the DoIT Special Projects | ||
Fund to the General Revenue Fund. | ||
(v) In addition to any other transfers that may be | ||
provided for by law, on July 1, 2021, 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 Governor's Administrative Fund. | ||
(w) In addition to any other transfers that may be | ||
provided for by law, on July 1, 2021, 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 Grant Accountability and Transparency | ||
Fund. | ||
(x) In addition to any other transfers that may be | ||
provided for by law, at a time or times during Fiscal Year 2022 | ||
as directed by the Governor, the State Comptroller shall | ||
direct and the State Treasurer shall transfer up to a total of | ||
$20,000,000 from the General Revenue Fund to the Illinois |
Sports Facilities Fund to be credited to the Advance Account | ||
within the Fund. | ||
(y) In addition to any other transfers that may be | ||
provided for by law, on June 15, 2021, or as soon thereafter as | ||
practical, but no later than June 30, 2021, the State | ||
Comptroller shall direct and the State Treasurer shall | ||
transfer the sum of $100,000,000 from the General Revenue Fund | ||
to the Technology Management Revolving Fund. | ||
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
| ||
(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.
| ||
(a-2.5) (Blank). | ||
(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 10% 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 Board of Education is authorized to make | ||
transfers from line item appropriations within the same | ||
treasury fund for General State Aid, General State Aid - Hold | ||
Harmless, and Evidence-Based Funding, 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; Late Interest Penalties | ||
under the State Prompt Payment Act and Sections 368a and 370a | ||
of the Illinois Insurance Code; 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) (Blank). | ||
(c-2) (Blank).
| ||
(c-3) (Blank). | ||
(c-4) (Blank). | ||
(c-5) (Blank). | ||
(c-6) (Blank). Special provisions for State fiscal year | ||
2020. Notwithstanding any other provision of this Section, for | ||
State fiscal year 2020, 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 2020 shall not exceed 4% of the aggregate | ||
amount appropriated to that State agency for operational or | ||
lump sum expenses for State fiscal year 2020. For the purpose | ||
of this subsection (c-6), "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; Late | ||
Interest Penalties under the State Prompt Payment Act and | ||
Sections 368a and 370a of the Illinois Insurance Code; lump | ||
sum and other purposes; and lump sum operations. For the | ||
purpose of this subsection (c-6), "State agency" does not | ||
include the Attorney General, the Secretary of State, the | ||
Comptroller, the Treasurer, or the judicial or legislative | ||
branches. | ||
(c-7) Special provisions for State fiscal year 2021. | ||
Notwithstanding any other provision of this Section, for State | ||
fiscal year 2021, 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 | ||
2021 shall not exceed 8% of the aggregate amount appropriated | ||
to that State agency for operational or lump sum expenses for | ||
State fiscal year 2021. 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; Late Interest Penalties | ||
under the State Prompt Payment Act and Sections 368a and 370a | ||
of the Illinois Insurance Code; lump sum and other purposes; | ||
and lump sum operations. For the purpose of this subsection, | ||
"State agency" does not include the Attorney General, the | ||
Secretary of State, the Comptroller, the Treasurer, or the | ||
judicial or legislative branches. | ||
(c-8) Special provisions for State fiscal year 2022. | ||
Notwithstanding any other provision of this Section, for State | ||
fiscal year 2022, 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 | ||
2022 shall not exceed 4% of the aggregate amount appropriated | ||
to that State agency for operational or lump sum expenses for | ||
State fiscal year 2022. 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; Late Interest Penalties | ||
under the State Prompt Payment Act and Sections 368a and 370a | ||
of the Illinois Insurance Code; lump sum and other purposes; | ||
and lump sum operations. For the purpose of this subsection, | ||
"State agency" does not include the Attorney General, the | ||
Secretary of State, the Comptroller, the Treasurer, or the | ||
judicial or legislative 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 or Evidence-Based Funding among the Common | ||
School Fund and the Education Assistance Fund, and, for State |
fiscal year 2020 and each fiscal year thereafter, the Fund for | ||
the Advancement of Education. 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). | ||
(f) For State fiscal year 2020 and each fiscal year | ||
thereafter, the Department on Aging, in consultation with the |
State Comptroller, with the advice and consent of the | ||
Governor's Office of Management and Budget, may transfer line | ||
item appropriations for purchase of services covered by the | ||
Community Care Program between the General Revenue Fund and | ||
the Commitment to Human Services Fund. | ||
(Source: P.A. 100-23, eff. 7-6-17; 100-465, eff. 8-31-17; | ||
100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1064, eff. | ||
8-24-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-275, | ||
eff. 8-9-19; 101-636, eff. 6-10-20.)
| ||
(30 ILCS 105/25) (from Ch. 127, par. 161)
| ||
Sec. 25. Fiscal year limitations.
| ||
(a) All appropriations shall be
available for expenditure | ||
for the fiscal year or for a lesser period if the
Act making | ||
that appropriation so specifies. A deficiency or emergency
| ||
appropriation shall be available for expenditure only through | ||
June 30 of
the year when the Act making that appropriation is | ||
enacted unless that Act
otherwise provides.
| ||
(b) Outstanding liabilities as of June 30, payable from | ||
appropriations
which have otherwise expired, may be paid out | ||
of the expiring
appropriations during the 2-month period | ||
ending at the
close of business on August 31. Any service | ||
involving
professional or artistic skills or any personal | ||
services by an employee whose
compensation is subject to | ||
income tax withholding must be performed as of June
30 of the | ||
fiscal year in order to be considered an "outstanding |
liability as of
June 30" that is thereby eligible for payment | ||
out of the expiring
appropriation.
| ||
(b-1) However, payment of tuition reimbursement claims | ||
under Section 14-7.03 or
18-3 of the School Code may be made by | ||
the State Board of Education from its
appropriations for those | ||
respective purposes for any fiscal year, even though
the | ||
claims reimbursed by the payment may be claims attributable to | ||
a prior
fiscal year, and payments may be made at the direction | ||
of the State
Superintendent of Education from the fund from | ||
which the appropriation is made
without regard to any fiscal | ||
year limitations, except as required by subsection (j) of this | ||
Section. Beginning on June 30, 2021, payment of tuition | ||
reimbursement claims under Section 14-7.03 or 18-3 of the | ||
School Code as of June 30, payable from appropriations that | ||
have otherwise expired, may be paid out of the expiring | ||
appropriation during the 4-month period ending at the close of | ||
business on October 31.
| ||
(b-2) (Blank). | ||
(b-2.5) (Blank). | ||
(b-2.6) (Blank). | ||
(b-2.6a) (Blank). | ||
(b-2.6b) (Blank). | ||
(b-2.6c) (Blank). | ||
(b-2.6d) All outstanding liabilities as of June 30, 2020, | ||
payable from appropriations that would otherwise expire at the | ||
conclusion of the lapse period for fiscal year 2020, and |
interest penalties payable on those liabilities under the | ||
State Prompt Payment Act, may be paid out of the expiring | ||
appropriations until December 31, 2020, without regard to the | ||
fiscal year in which the payment is made, as long as vouchers | ||
for the liabilities are received by the Comptroller no later | ||
than September 30, 2020. | ||
(b-2.6e) All outstanding liabilities as of June 30, 2021, | ||
payable from appropriations that would otherwise expire at the | ||
conclusion of the lapse period for fiscal year 2021, and | ||
interest penalties payable on those liabilities under the | ||
State Prompt Payment Act, may be paid out of the expiring | ||
appropriations until September 30, 2021, without regard to the | ||
fiscal year in which the payment is made. | ||
(b-2.7) For fiscal years 2012, 2013, 2014, 2018, 2019, | ||
2020, and 2021, and 2022, interest penalties payable under the | ||
State Prompt Payment Act associated with a voucher for which | ||
payment is issued after June 30 may be paid out of the next | ||
fiscal year's appropriation. The future year appropriation | ||
must be for the same purpose and from the same fund as the | ||
original payment. An interest penalty voucher submitted | ||
against a future year appropriation must be submitted within | ||
60 days after the issuance of the associated voucher, except | ||
that, for fiscal year 2018 only, an interest penalty voucher | ||
submitted against a future year appropriation must be | ||
submitted within 60 days of June 5, 2019 (the effective date of | ||
Public Act 101-10). The Comptroller must issue the interest |
payment within 60 days after acceptance of the interest | ||
voucher. | ||
(b-3) Medical payments may be made by the Department of | ||
Veterans' Affairs from
its
appropriations for those purposes | ||
for any fiscal year, without regard to the
fact that the | ||
medical services being compensated for by such payment may | ||
have
been rendered in a prior fiscal year, except as required | ||
by subsection (j) of this Section. Beginning on June 30, 2021, | ||
medical payments payable from appropriations that have | ||
otherwise expired may be paid out of the expiring | ||
appropriation during the 4-month period ending at the close of | ||
business on October 31.
| ||
(b-4) Medical payments and child care
payments may be made | ||
by the Department of
Human Services (as successor to the | ||
Department of Public Aid) from
appropriations for those | ||
purposes for any fiscal year,
without regard to the fact that | ||
the medical or child care services being
compensated for by | ||
such payment may have been rendered in a prior fiscal
year; and | ||
payments may be made at the direction of the Department of
| ||
Healthcare and Family Services (or successor agency) from the | ||
Health Insurance Reserve Fund without regard to any fiscal
| ||
year limitations, except as required by subsection (j) of this | ||
Section. Beginning on June 30, 2021, medical and child care | ||
payments made by the Department of Human Services and payments | ||
made at the discretion of the Department of Healthcare and | ||
Family Services (or successor agency) from the Health |
Insurance Reserve Fund and payable from appropriations that | ||
have otherwise expired may be paid out of the expiring | ||
appropriation during the 4-month period ending at the close of | ||
business on October 31.
| ||
(b-5) Medical payments may be made by the Department of | ||
Human Services from its appropriations relating to substance | ||
abuse treatment services for any fiscal year, without regard | ||
to the fact that the medical services being compensated for by | ||
such payment may have been rendered in a prior fiscal year, | ||
provided the payments are made on a fee-for-service basis | ||
consistent with requirements established for Medicaid | ||
reimbursement by the Department of Healthcare and Family | ||
Services, except as required by subsection (j) of this | ||
Section. Beginning on June 30, 2021, medical payments made by | ||
the Department of Human Services relating to substance abuse | ||
treatment services payable from appropriations that have | ||
otherwise expired may be paid out of the expiring | ||
appropriation during the 4-month period ending at the close of | ||
business on October 31. | ||
(b-6) (Blank).
| ||
(b-7) Payments may be made in accordance with a plan | ||
authorized by paragraph (11) or (12) of Section 405-105 of the | ||
Department of Central Management Services Law from | ||
appropriations for those payments without regard to fiscal | ||
year limitations. | ||
(b-8) Reimbursements to eligible airport sponsors for the |
construction or upgrading of Automated Weather Observation | ||
Systems may be made by the Department of Transportation from | ||
appropriations for those purposes for any fiscal year, without | ||
regard to the fact that the qualification or obligation may | ||
have occurred in a prior fiscal year, provided that at the time | ||
the expenditure was made the project had been approved by the | ||
Department of Transportation prior to June 1, 2012 and, as a | ||
result of recent changes in federal funding formulas, can no | ||
longer receive federal reimbursement. | ||
(b-9) (Blank). | ||
(c) Further, payments may be made by the Department of | ||
Public Health and the
Department of Human Services (acting as | ||
successor to the Department of Public
Health under the | ||
Department of Human Services Act)
from their respective | ||
appropriations for grants for medical care to or on
behalf of | ||
premature and high-mortality risk infants and their mothers | ||
and
for grants for supplemental food supplies provided under | ||
the United States
Department of Agriculture Women, Infants and | ||
Children Nutrition Program,
for any fiscal year without regard | ||
to the fact that the services being
compensated for by such | ||
payment may have been rendered in a prior fiscal year, except | ||
as required by subsection (j) of this Section. Beginning on | ||
June 30, 2021, payments made by the Department of Public | ||
Health and the Department of Human Services from their | ||
respective appropriations for grants for medical care to or on | ||
behalf of premature and high-mortality risk infants and their |
mothers and for grants for supplemental food supplies provided | ||
under the United States Department of Agriculture Women, | ||
Infants and Children Nutrition Program payable from | ||
appropriations that have otherwise expired may be paid out of | ||
the expiring appropriations during the 4-month period ending | ||
at the close of business on October 31.
| ||
(d) The Department of Public Health and the Department of | ||
Human Services
(acting as successor to the Department of | ||
Public Health under the Department of
Human Services Act) | ||
shall each annually submit to the State Comptroller, Senate
| ||
President, Senate
Minority Leader, Speaker of the House, House | ||
Minority Leader, and the
respective Chairmen and Minority | ||
Spokesmen of the
Appropriations Committees of the Senate and | ||
the House, on or before
December 31, a report of fiscal year | ||
funds used to pay for services
provided in any prior fiscal | ||
year. This report shall document by program or
service | ||
category those expenditures from the most recently completed | ||
fiscal
year used to pay for services provided in prior fiscal | ||
years.
| ||
(e) The Department of Healthcare and Family Services, the | ||
Department of Human Services
(acting as successor to the | ||
Department of Public Aid), and the Department of Human | ||
Services making fee-for-service payments relating to substance | ||
abuse treatment services provided during a previous fiscal | ||
year shall each annually
submit to the State
Comptroller, | ||
Senate President, Senate Minority Leader, Speaker of the |
House,
House Minority Leader, the respective Chairmen and | ||
Minority Spokesmen of the
Appropriations Committees of the | ||
Senate and the House, on or before November
30, a report that | ||
shall document by program or service category those
| ||
expenditures from the most recently completed fiscal year used | ||
to pay for (i)
services provided in prior fiscal years and (ii) | ||
services for which claims were
received in prior fiscal years.
| ||
(f) The Department of Human Services (as successor to the | ||
Department of
Public Aid) shall annually submit to the State
| ||
Comptroller, Senate President, Senate Minority Leader, Speaker | ||
of the House,
House Minority Leader, and the respective | ||
Chairmen and Minority Spokesmen of
the Appropriations | ||
Committees of the Senate and the House, on or before
December | ||
31, a report
of fiscal year funds used to pay for services | ||
(other than medical care)
provided in any prior fiscal year. | ||
This report shall document by program or
service category | ||
those expenditures from the most recently completed fiscal
| ||
year used to pay for services provided in prior fiscal years.
| ||
(g) In addition, each annual report required to be | ||
submitted by the
Department of Healthcare and Family Services | ||
under subsection (e) shall include the following
information | ||
with respect to the State's Medicaid program:
| ||
(1) Explanations of the exact causes of the variance | ||
between the previous
year's estimated and actual | ||
liabilities.
| ||
(2) Factors affecting the Department of Healthcare and |
Family Services' liabilities,
including, but not limited | ||
to, numbers of aid recipients, levels of medical
service | ||
utilization by aid recipients, and inflation in the cost | ||
of medical
services.
| ||
(3) The results of the Department's efforts to combat | ||
fraud and abuse.
| ||
(h) As provided in Section 4 of the General Assembly | ||
Compensation Act,
any utility bill for service provided to a | ||
General Assembly
member's district office for a period | ||
including portions of 2 consecutive
fiscal years may be paid | ||
from funds appropriated for such expenditure in
either fiscal | ||
year.
| ||
(i) An agency which administers a fund classified by the | ||
Comptroller as an
internal service fund may issue rules for:
| ||
(1) billing user agencies in advance for payments or | ||
authorized inter-fund transfers
based on estimated charges | ||
for goods or services;
| ||
(2) issuing credits, refunding through inter-fund | ||
transfers, or reducing future inter-fund transfers
during
| ||
the subsequent fiscal year for all user agency payments or | ||
authorized inter-fund transfers received during the
prior | ||
fiscal year which were in excess of the final amounts owed | ||
by the user
agency for that period; and
| ||
(3) issuing catch-up billings to user agencies
during | ||
the subsequent fiscal year for amounts remaining due when | ||
payments or authorized inter-fund transfers
received from |
the user agency during the prior fiscal year were less | ||
than the
total amount owed for that period.
| ||
User agencies are authorized to reimburse internal service | ||
funds for catch-up
billings by vouchers drawn against their | ||
respective appropriations for the
fiscal year in which the | ||
catch-up billing was issued or by increasing an authorized | ||
inter-fund transfer during the current fiscal year. For the | ||
purposes of this Act, "inter-fund transfers" means transfers | ||
without the use of the voucher-warrant process, as authorized | ||
by Section 9.01 of the State Comptroller Act.
| ||
(i-1) Beginning on July 1, 2021, all outstanding | ||
liabilities, not payable during the 4-month lapse period as | ||
described in subsections (b-1), (b-3), (b-4), (b-5), and (c) | ||
of this Section, that are made from appropriations for that | ||
purpose for any fiscal year, without regard to the fact that | ||
the services being compensated for by those payments may have | ||
been rendered in a prior fiscal year, are limited to only those | ||
claims that have been incurred but for which a proper bill or | ||
invoice as defined by the State Prompt Payment Act has not been | ||
received by September 30th following the end of the fiscal | ||
year in which the service was rendered. | ||
(j) Notwithstanding any other provision of this Act, the | ||
aggregate amount of payments to be made without regard for | ||
fiscal year limitations as contained in subsections (b-1), | ||
(b-3), (b-4), (b-5), and (c) of this Section, and determined | ||
by using Generally Accepted Accounting Principles, shall not |
exceed the following amounts: | ||
(1) $6,000,000,000 for outstanding liabilities related | ||
to fiscal year 2012; | ||
(2) $5,300,000,000 for outstanding liabilities related | ||
to fiscal year 2013; | ||
(3) $4,600,000,000 for outstanding liabilities related | ||
to fiscal year 2014; | ||
(4) $4,000,000,000 for outstanding liabilities related | ||
to fiscal year 2015; | ||
(5) $3,300,000,000 for outstanding liabilities related | ||
to fiscal year 2016; | ||
(6) $2,600,000,000 for outstanding liabilities related | ||
to fiscal year 2017; | ||
(7) $2,000,000,000 for outstanding liabilities related | ||
to fiscal year 2018; | ||
(8) $1,300,000,000 for outstanding liabilities related | ||
to fiscal year 2019; | ||
(9) $600,000,000 for outstanding liabilities related | ||
to fiscal year 2020; and | ||
(10) $0 for outstanding liabilities related to fiscal | ||
year 2021 and fiscal years thereafter. | ||
(k) Department of Healthcare and Family Services Medical | ||
Assistance Payments. | ||
(1) Definition of Medical Assistance. | ||
For purposes of this subsection, the term "Medical | ||
Assistance" shall include, but not necessarily be |
limited to, medical programs and services authorized | ||
under Titles XIX and XXI of the Social Security Act, | ||
the Illinois Public Aid Code, the Children's Health | ||
Insurance Program Act, the Covering ALL KIDS Health | ||
Insurance Act, the Long Term Acute Care Hospital | ||
Quality Improvement Transfer Program Act, and medical | ||
care to or on behalf of persons suffering from chronic | ||
renal disease, persons suffering from hemophilia, and | ||
victims of sexual assault. | ||
(2) Limitations on Medical Assistance payments that | ||
may be paid from future fiscal year appropriations. | ||
(A) The maximum amounts of annual unpaid Medical | ||
Assistance bills received and recorded by the | ||
Department of Healthcare and Family Services on or | ||
before June 30th of a particular fiscal year | ||
attributable in aggregate to the General Revenue Fund, | ||
Healthcare Provider Relief Fund, Tobacco Settlement | ||
Recovery Fund, Long-Term Care Provider Fund, and the | ||
Drug Rebate Fund that may be paid in total by the | ||
Department from future fiscal year Medical Assistance | ||
appropriations to those funds are:
$700,000,000 for | ||
fiscal year 2013 and $100,000,000 for fiscal year 2014 | ||
and each fiscal year thereafter. | ||
(B) Bills for Medical Assistance services rendered | ||
in a particular fiscal year, but received and recorded | ||
by the Department of Healthcare and Family Services |
after June 30th of that fiscal year, may be paid from | ||
either appropriations for that fiscal year or future | ||
fiscal year appropriations for Medical Assistance. | ||
Such payments shall not be subject to the requirements | ||
of subparagraph (A). | ||
(C) Medical Assistance bills received by the | ||
Department of Healthcare and Family Services in a | ||
particular fiscal year, but subject to payment amount | ||
adjustments in a future fiscal year may be paid from a | ||
future fiscal year's appropriation for Medical | ||
Assistance. Such payments shall not be subject to the | ||
requirements of subparagraph (A). | ||
(D) Medical Assistance payments made by the | ||
Department of Healthcare and Family Services from | ||
funds other than those specifically referenced in | ||
subparagraph (A) may be made from appropriations for | ||
those purposes for any fiscal year without regard to | ||
the fact that the Medical Assistance services being | ||
compensated for by such payment may have been rendered | ||
in a prior fiscal year. Such payments shall not be | ||
subject to the requirements of subparagraph (A). | ||
(3) Extended lapse period for Department of Healthcare | ||
and Family Services Medical Assistance payments. | ||
Notwithstanding any other State law to the contrary, | ||
outstanding Department of Healthcare and Family Services | ||
Medical Assistance liabilities, as of June 30th, payable |
from appropriations which have otherwise expired, may be | ||
paid out of the expiring appropriations during the 6-month | ||
period ending at the close of business on December 31st. | ||
(l) The changes to this Section made by Public Act 97-691 | ||
shall be effective for payment of Medical Assistance bills | ||
incurred in fiscal year 2013 and future fiscal years. The | ||
changes to this Section made by Public Act 97-691 shall not be | ||
applied to Medical Assistance bills incurred in fiscal year | ||
2012 or prior fiscal years. | ||
(m) The Comptroller must issue payments against | ||
outstanding liabilities that were received prior to the lapse | ||
period deadlines set forth in this Section as soon thereafter | ||
as practical, but no payment may be issued after the 4 months | ||
following the lapse period deadline without the signed | ||
authorization of the Comptroller and the Governor. | ||
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||
101-10, eff. 6-5-19; 101-275, eff. 8-9-19; 101-636, eff. | ||
6-10-20.)
| ||
ARTICLE 3. AMENDMENTS TO MISCELLANEOUS ACTS AFFECTING THE | ||
FISCAL YEAR 2022 BUDGET | ||
Section 3-5. The Illinois Administrative Procedure Act is | ||
amended by adding Sections 5-45.8, 5-45.9, 5-45.10, and | ||
5-45.11 as follows: |
(5 ILCS 100/5-45.8 new) | ||
Sec. 5-45.8. Emergency rulemaking; federal American Rescue | ||
Plan Act of 2021. To provide for the expeditious and timely | ||
implementation of the distribution of federal Coronavirus | ||
Local Fiscal Recovery Fund moneys to eligible units of local | ||
government in accordance with the Section 9901 of the federal | ||
American Rescue Plan Act of 2021, emergency rules may be | ||
adopted by any State agency authorized thereunder to so | ||
implement the distribution. The adoption of emergency rules | ||
authorized by Section 5-45 and this Section is deemed to be | ||
necessary for the public interest, safety, and welfare. | ||
This Section is repealed one year after the effective date | ||
of this amendatory Act of the 102nd General Assembly. | ||
(5 ILCS 100/5-45.9 new) | ||
Sec. 5-45.9. Emergency rulemaking; Illinois Public Aid | ||
Code. To provide for the expeditious and timely implementation | ||
of the changes made to Articles 5 and 12 of the Illinois Public | ||
Aid Code by this amendatory Act of the 102nd General Assembly, | ||
emergency rules implementing the changes made to Articles 5 | ||
and 12 of the Illinois Public Aid Code by this amendatory Act | ||
of the 102nd General Assembly may be adopted in accordance | ||
with Section 5-45 by the Department of Healthcare and Family | ||
Services or other department essential to the implementation | ||
of the changes. The adoption of emergency rules authorized by | ||
Section 5-45 and this Section is deemed to be necessary for the |
public interest, safety, and welfare. | ||
This Section is repealed one year after the effective date | ||
of this amendatory Act of the 102nd General Assembly. | ||
(5 ILCS 100/5-45.10 new) | ||
Sec. 5-45.10. Emergency rulemaking; Mental Health and | ||
Developmental Disabilities Administrative Act. To provide for | ||
the expeditious and timely implementation of the changes made | ||
to Section 74 of the Mental Health and Developmental | ||
Disabilities Administrative Act by this amendatory Act of the | ||
102nd General Assembly, emergency rules implementing the | ||
changes made to Section 74 of the Mental Health and | ||
Developmental Disabilities Administrative Act by this | ||
amendatory Act of the 102nd General Assembly may be adopted in | ||
accordance with Section 5-45 by the Department of Human | ||
Services or other department essential to the implementation | ||
of the changes. The adoption of emergency rules authorized by | ||
Section 5-45 and this Section is deemed to be necessary for the | ||
public interest, safety, and welfare. | ||
This Section is repealed one year after the effective date | ||
of this amendatory Act of the 102nd General Assembly. | ||
(5 ILCS 100/5-45.11 new) | ||
Sec. 5-45.11. Emergency rulemaking; federal Coronavirus | ||
State Fiscal Recovery Fund. To provide for the expeditious and | ||
timely implementation of any programs changed or established |
by this amendatory Act of the 102nd General Assembly and | ||
funded directly or indirectly with moneys from the federal | ||
Coronavirus State Fiscal Recovery Fund, emergency rules | ||
implementing such programs may be adopted in accordance with | ||
Section 5-45 by the Department of Commerce and Economic | ||
Opportunity. The adoption of emergency rules authorized by | ||
Section 5-45 and this Section is deemed to be necessary for the | ||
public interest, safety, and welfare. | ||
This Section is repealed one year after the effective date | ||
of this amendatory Act of the 102nd General Assembly. | ||
Section 3-10. The State Comptroller Act is amended by | ||
changing Section 25 as follows:
| ||
(15 ILCS 405/25)
| ||
Sec. 25. Fund. | ||
(a) All cost recoveries, fees for services, and | ||
governmental
grants received by the Comptroller shall be | ||
maintained in a special fund in the
State treasury, to be known | ||
as the Comptroller's Administrative Fund. Moneys
in the | ||
Comptroller's Administrative Fund may be utilized by the | ||
Comptroller,
subject to appropriation, in the discharge of the | ||
duties of the office. | ||
(b) The Comptroller may direct and the State Treasurer | ||
shall transfer amounts from the Comptroller's Administrative | ||
Fund into the Capital Facility and Technology Modernization |
Fund as the Comptroller deems necessary. The Comptroller may | ||
direct and the State Treasurer shall transfer any such amounts | ||
so transferred to the Capital Facility and Technology | ||
Modernization Fund back to the Comptroller's Administrative | ||
Fund at any time.
| ||
(Source: P.A. 89-511, eff. 1-1-97.)
| ||
Section 3-15. The Department of Commerce and Economic | ||
Opportunity Law of the Civil Administrative Code of Illinois | ||
is amended by changing Sections 605-705, 605-707, 605-1047, | ||
and 605-1050 as follows:
| ||
(20 ILCS 605/605-705) (was 20 ILCS 605/46.6a)
| ||
Sec. 605-705. Grants to local tourism and convention | ||
bureaus.
| ||
(a) To establish a grant program for local tourism and
| ||
convention bureaus. The Department will develop and implement | ||
a program
for the use of funds, as authorized under this Act, | ||
by local tourism and
convention bureaus. For the purposes of | ||
this Act,
bureaus eligible to receive funds are those local | ||
tourism and
convention bureaus that are (i) either units of | ||
local government or
incorporated as not-for-profit | ||
organizations; (ii) in legal existence
for a minimum of 2 | ||
years before July 1, 2001; (iii) operating with a
paid, | ||
full-time staff whose sole purpose is to promote tourism in | ||
the
designated service area; and (iv) affiliated with one or |
more
municipalities or counties that support the bureau with | ||
local hotel-motel
taxes. After July 1, 2001, bureaus | ||
requesting certification in
order to receive funds for the | ||
first time must be local tourism and
convention bureaus that | ||
are (i) either units of local government or
incorporated as | ||
not-for-profit organizations; (ii) in legal existence
for a | ||
minimum of 2 years before the request for certification; (iii)
| ||
operating with a paid, full-time staff whose sole purpose is | ||
to promote
tourism in the designated service area; and (iv) | ||
affiliated with
multiple municipalities or counties that | ||
support the bureau with local
hotel-motel taxes. Each bureau | ||
receiving funds under this Act will be
certified by the | ||
Department as the designated recipient to serve an area of
the | ||
State.
Notwithstanding the criteria set forth in this | ||
subsection (a), or any rule
adopted under this subsection (a), | ||
the Director of the Department may
provide for the award of | ||
grant funds to one or more entities if in the
Department's | ||
judgment that action is necessary in order to prevent a loss of
| ||
funding critical to promoting tourism in a designated | ||
geographic area of the
State.
| ||
(b) To distribute grants to local tourism and convention | ||
bureaus from
appropriations made from the Local Tourism Fund | ||
for that purpose. Of the
amounts appropriated annually to the | ||
Department for expenditure under this
Section prior to July 1, | ||
2011, one-third of those monies shall be used for grants to | ||
convention and
tourism bureaus in cities with a population |
greater than 500,000. The
remaining two-thirds of the annual | ||
appropriation prior to July 1, 2011 shall be used for grants to
| ||
convention and tourism bureaus in the
remainder of the State, | ||
in accordance with a formula based upon the
population served. | ||
Of the amounts appropriated annually to the Department for | ||
expenditure under this Section beginning July 1, 2011, 18% of | ||
such moneys shall be used for grants to convention and tourism | ||
bureaus in cities with a population greater than 500,000. Of | ||
the amounts appropriated annually to the Department for | ||
expenditure under this Section beginning July 1, 2011, 82% of | ||
such moneys shall be used for grants to convention bureaus in | ||
the remainder of the State, in accordance with a formula based | ||
upon the population served. The Department may reserve up to | ||
3% of total
local tourism funds available for costs of | ||
administering the program to conduct audits of grants, to | ||
provide incentive funds to
those
bureaus that will conduct | ||
promotional activities designed to further the
Department's | ||
statewide advertising campaign, to fund special statewide
| ||
promotional activities, and to fund promotional activities | ||
that support an
increased use of the State's parks or historic | ||
sites. The Department shall require that any convention and | ||
tourism bureau receiving a grant under this Section that | ||
requires matching funds shall provide matching funds equal to | ||
no less than 50% of the grant amount except that in Fiscal | ||
Years 2021 and 2022 only Year 2021 , the Department shall | ||
require that any convention and tourism bureau receiving a |
grant under this Section that requires matching funds shall | ||
provide matching funds equal to no less than 25% of the grant | ||
amount. During fiscal year 2013, the Department shall reserve | ||
$2,000,000 of the available local tourism funds for | ||
appropriation to the Historic Preservation Agency for the | ||
operation of the Abraham Lincoln Presidential Library and | ||
Museum and State historic sites. | ||
To provide for the expeditious and timely implementation | ||
of the changes made by this amendatory Act of the 101st General | ||
Assembly, emergency rules to implement the changes made by | ||
this amendatory Act of the 101st General Assembly may be | ||
adopted by the Department subject to the provisions of Section | ||
5-45 of the Illinois Administrative Procedure Act.
| ||
(Source: P.A. 100-678, eff. 8-3-18; 101-636, eff. 6-10-20.)
| ||
(20 ILCS 605/605-707) (was 20 ILCS 605/46.6d)
| ||
Sec. 605-707. International Tourism Program.
| ||
(a) The Department of Commerce and Economic Opportunity | ||
must establish a
program for international tourism. The | ||
Department shall develop and
implement the program on January | ||
1, 2000 by rule. As part of the program, the
Department may | ||
work in cooperation with local convention and tourism bureaus
| ||
in Illinois in the coordination of international tourism | ||
efforts at the State
and local level. The
Department may (i)
| ||
work in cooperation with local convention and tourism bureaus | ||
for efficient use
of their international tourism marketing
|
resources, (ii) promote
Illinois in international meetings and | ||
tourism markets, (iii) work with
convention and tourism | ||
bureaus throughout the State to increase the number of
| ||
international tourists to Illinois, (iv) provide training,
| ||
research, technical support, and grants to certified | ||
convention and
tourism bureaus, (v) provide staff, | ||
administration, and related support
required to manage the | ||
programs under this Section, and (vi) provide grants
for the | ||
development of or the enhancement of
international tourism
| ||
attractions.
| ||
(b) The Department shall make grants for expenses related | ||
to international
tourism and pay for the staffing,
| ||
administration, and related support from the International
| ||
Tourism Fund, a special fund created in the State Treasury. Of | ||
the amounts
deposited into the Fund in fiscal year 2000 after | ||
January 1, 2000 through fiscal year 2011, 55% shall be
used for | ||
grants to convention and tourism bureaus in Chicago (other | ||
than the
City of Chicago's Office of Tourism) and 45% shall be | ||
used for development of
international tourism in areas outside | ||
of Chicago. Of the amounts
deposited into the Fund in fiscal | ||
year 2001 and thereafter, 55% shall be used
for grants to | ||
convention and tourism bureaus in Chicago, and of that amount | ||
not
less than
27.5% shall be used
for
grants to convention and | ||
tourism bureaus in Chicago other than the
City of Chicago's | ||
Office of Tourism, and 45%
shall be
used for administrative | ||
expenses and grants authorized under this Section and
|
development of international tourism in areas outside of | ||
Chicago, of which not
less than $1,000,000
shall be used | ||
annually to make grants to convention and tourism bureaus in
| ||
cities other than Chicago that demonstrate their international | ||
tourism appeal
and request to develop or expand their | ||
international tourism marketing
program, and may also be used | ||
to provide grants under item (vi) of subsection
(a) of
this | ||
Section. All of the amounts deposited into the Fund in fiscal | ||
year 2012 and thereafter shall be used for administrative | ||
expenses and grants authorized under this Section and | ||
development of international tourism in areas outside of | ||
Chicago, of which not less than $1,000,000 shall be used | ||
annually to make grants to convention and tourism bureaus in | ||
cities other than Chicago that demonstrate their international | ||
tourism appeal and request to develop or expand their | ||
international tourism marketing program, and may also be used | ||
to provide grants under item (vi) of subsection (a) of this | ||
Section. Amounts appropriated to the State Comptroller for | ||
administrative expenses and grants authorized by the Illinois | ||
Global Partnership Act are payable from the International | ||
Tourism Fund.
For Fiscal Years 2021 and 2022 Year 2021 only, | ||
the administrative expenses by the Department and the grants | ||
to convention and visitors bureaus outside the City of Chicago | ||
may be expended for the general purposes of promoting | ||
conventions and tourism.
| ||
(c) A convention and tourism bureau is eligible to receive |
grant moneys
under this Section if the bureau is certified to | ||
receive funds under Title 14
of the Illinois Administrative | ||
Code, Section 550.35. To be eligible for a
grant, a convention | ||
and tourism bureau must provide matching funds equal to the
| ||
grant amount. The Department shall require that any convention | ||
and tourism bureau receiving a grant under this Section that | ||
requires matching funds shall provide matching funds equal to | ||
no less than 50% of the grant amount. In certain
circumstances | ||
as determined by the Director of Commerce and Economic | ||
Opportunity,
however, the City of
Chicago's
Office of Tourism | ||
or any other convention and tourism bureau
may provide
| ||
matching funds equal to no less than 50% of the grant amount to | ||
be
eligible to
receive
the grant.
One-half of this 50% may be | ||
provided through in-kind contributions.
Grants received by the | ||
City of Chicago's Office of Tourism and by convention
and | ||
tourism bureaus in Chicago may be expended for the general | ||
purposes of
promoting conventions and tourism.
| ||
(Source: P.A. 101-636, eff. 6-10-20.)
| ||
(20 ILCS 605/605-1047) | ||
Sec. 605-1047 605-1045 . Local Coronavirus Urgent | ||
Remediation Emergency (or Local CURE) Support Program. | ||
(a) Purpose. The Department may receive, directly or | ||
indirectly, federal funds from the Coronavirus Relief Fund | ||
provided to the State pursuant to Section 5001 of the federal | ||
Coronavirus Aid, Relief, and Economic Security (CARES) Act to |
provide financial support to units of local government for | ||
purposes authorized by Section 5001 of the federal Coronavirus | ||
Aid, Relief, and Economic Security (CARES) Act and related | ||
federal guidance. Upon receipt of such funds, and | ||
appropriations for their use, the Department shall administer | ||
a Local Coronavirus Urgent Remediation Emergency (or Local | ||
CURE) Support Program to provide financial support to units of | ||
local government that have incurred necessary expenditures due | ||
to the COVID-19 public health emergency. The Department shall | ||
provide by rule the administrative framework for the Local | ||
CURE Support Program. | ||
(b) Allocations. A portion of the funds appropriated for | ||
the Local CURE Support Program may be allotted to | ||
municipalities and counties based on proportionate population. | ||
Units of local government, or portions thereof, located within | ||
the five Illinois counties that received direct allotments | ||
from the federal Coronavirus Relief Fund will not be included | ||
in the support program allotments. The Department may | ||
establish other administrative procedures for providing | ||
financial support to units of local government. Appropriated | ||
funds may be used for administration of the support program, | ||
including the hiring of a service provider to assist with | ||
coordination and administration. | ||
(c) Administrative Procedures. The Department may | ||
establish administrative procedures for the support program, | ||
including any application procedures, grant agreements, |
certifications, payment methodologies, and other | ||
accountability measures that may be imposed upon recipients of | ||
funds under the grant program. Financial support may be | ||
provided in the form of grants or in the form of expense | ||
reimbursements for disaster-related expenditures. The | ||
emergency rulemaking process may be used to promulgate the | ||
initial rules of the grant program. | ||
(d) Definitions. As used in this Section: | ||
(1) "COVID-19" means the novel coronavirus virus | ||
disease deemed COVID-19 by the World Health Organization | ||
on February 11, 2020. | ||
(2) "Local government" or "unit of local government" | ||
means any unit of local government as defined in Article | ||
VII, Section 1 of the Illinois Constitution. | ||
(3) "Third party administrator" means a service | ||
provider selected by the Department to provide operational | ||
assistance with the administration of the support program. | ||
(e) Powers of the Department. The Department has the power | ||
to: | ||
(1) Provide financial support to eligible units of | ||
local government with funds appropriated from the Local | ||
Coronavirus Urgent Remediation Emergency (Local CURE) Fund | ||
to cover necessary costs incurred due to the COVID-19 | ||
public health emergency that are eligible to be paid using | ||
federal funds from the Coronavirus Relief Fund. | ||
(2) Enter into agreements, accept funds, issue grants |
or expense reimbursements, and engage in cooperation with | ||
agencies of the federal government and units of local | ||
governments to carry out the purposes of this support | ||
program, and to use funds appropriated from the Local | ||
Coronavirus Urgent Remediation Emergency (Local CURE) Fund | ||
fund upon such terms and conditions as may be established | ||
by the federal government and the Department. | ||
(3) Enter into agreements with third-party | ||
administrators to assist the state with operational | ||
assistance and administrative functions related to review | ||
of documentation and processing of financial support | ||
payments to units of local government. | ||
(4) Establish applications, notifications, contracts, | ||
and procedures and adopt rules deemed necessary and | ||
appropriate to carry out the provisions of this Section. | ||
To provide for the expeditious and timely implementation | ||
of this Act, emergency rules to implement any provision of | ||
this Section may be adopted by the Department subject to | ||
the provisions of Section 5-45 of the Illinois | ||
Administrative Procedure Act. | ||
(5) Provide staff, administration, and related support | ||
required to manage the support program and pay for the | ||
staffing, administration, and related support with funds | ||
appropriated from the Local Coronavirus Urgent Remediation | ||
Emergency (Local CURE) Fund. | ||
(6) Exercise such other powers as are necessary or |
incidental to the foregoing. | ||
(f) Local CURE Financial Support to Local Governments.
The | ||
Department is authorized to provide financial support to | ||
eligible units of local government including, but not limited | ||
to, certified local health departments for necessary costs | ||
incurred due to the COVID-19 public health emergency that are | ||
eligible to be paid using federal funds from the Coronavirus | ||
Relief Fund. | ||
(1) Financial support funds may be used by a unit of | ||
local government only for payment of costs that: (i) are | ||
necessary expenditures incurred due to the public health | ||
emergency of COVID-19; (ii) were not accounted for in the | ||
most recent budget approved as of March 27, 2020 for the | ||
unit of local government; and (iii) were incurred between | ||
March 1, 2020 and December 31, 2021, or until the end of | ||
any extension of the covered period authorized by federal | ||
law 30, 2020 . | ||
(2) A unit of local government receiving financial | ||
support funds under this program shall certify to the | ||
Department that it shall use the funds in accordance with | ||
the requirements of paragraph (1) and that any funds | ||
received but not used for such purposes shall be repaid to | ||
the Department. | ||
(3) The Department shall make the determination to | ||
provide financial support funds to a unit of local | ||
government on the basis of criteria established by the |
Department. | ||
(g) Additional Purpose. The Local CURE Fund may receive, | ||
directly or indirectly, federal funds from the Coronavirus | ||
Local Fiscal Recovery Fund pursuant to Section 9901 of the | ||
federal American Rescue Plan Act of 2021 in order to | ||
distribute the funds to units of local government in | ||
accordance with Section 9901 of the American Recovery Plan Act | ||
and any related federal guidance. Upon receipt of such funds | ||
into the Local CURE Fund, as instructed by the Governor, the | ||
Department shall cooperate with the Department of Revenue and | ||
any other relevant agency to administer the distribution of | ||
such funds to the appropriate units of local government.
| ||
(Source: P.A. 101-636, eff. 6-10-20; revised 8-3-20.) | ||
(20 ILCS 605/605-1050) | ||
Sec. 605-1050. Coronavirus Back to Business Interruption | ||
Grant Program (or Back to Business BIG Program). | ||
(a) Purpose. The Department may receive State funds and , | ||
directly or indirectly, federal funds under the authority of | ||
legislation passed in response to the Coronavirus epidemic | ||
including, but not limited to, the Coronavirus Aid, Relief, | ||
and Economic Security Act, P.L. 116-136 (the "CARES Act") and | ||
the American Rescue Plan Act of 2021, P.L. 117-2 (the "ARPA | ||
Act"); such funds shall be used in accordance with the CARES | ||
Act and ARPA Act legislation and published guidance . Section | ||
5001 of the CARES Act establishes the Coronavirus Relief Fund, |
which authorizes the State to expend funds that are necessary | ||
to respond to the COVID-19 public health emergency. The | ||
financial support of Qualifying Businesses is a necessary | ||
expense under federal guidance for implementing Section 5001 | ||
of the CARES Act. Upon receipt or availability of such State or | ||
federal funds, and subject to appropriations for their use, | ||
the Department shall administer a program to provide financial | ||
assistance to Qualifying Businesses that have experienced | ||
interruption of business or other adverse conditions | ||
attributable to the COVID-19 public health emergency. Support | ||
may be provided directly by the Department to businesses and | ||
organizations or in cooperation with a Qualified Partner. | ||
Financial assistance may include, but not be limited to | ||
grants, expense reimbursements, or subsidies. | ||
(b) From appropriations for the Back to Business BIG | ||
Program, up to $60,000,000 may be allotted to the repayment or | ||
conversion of Eligible Loans made pursuant to the Department's | ||
Emergency Loan Fund Program. An Eligible Loan may be repaid or | ||
converted through a grant payment, subsidy, or reimbursement | ||
payment to the recipient or, on behalf of the recipient, to the | ||
Qualified Partner, or by any other lawful method. | ||
(c) From appropriations for the Back to Business BIG | ||
Program, the Department shall provide financial assistance | ||
through grants, expense reimbursements, or subsidies to | ||
Qualifying Businesses or a Qualified Partner to cover expenses | ||
or losses incurred due to the COVID-19 public health emergency |
or for start-up costs of a new Qualifying Business . With a | ||
minimum of 50% going to Qualified Businesses that enable | ||
critical support services such as child care, day care, and | ||
early childhood education, the BIG Program will reimburse | ||
costs or losses incurred by Qualifying Businesses due to | ||
business interruption caused by required closures, as | ||
authorized in federal guidance regarding the Coronavirus | ||
Relief Fund. All spending related to this program from federal | ||
funds must be reimbursable by the Federal Coronavirus Relief | ||
Fund in accordance with Section 5001 of the federal CARES Act , | ||
the ARPA Act, and any related federal guidance, or the | ||
provisions of any other federal source supporting the program. | ||
(d) As more fully described in subsection (c), funds will | ||
be appropriated to the Back to Business BIG Program for | ||
distribution to or on behalf of Qualifying Businesses. Of the | ||
funds appropriated, a minimum of 40% 30% shall be allotted for | ||
Qualifying Qualified Businesses with ZIP codes located in the | ||
most disproportionately impacted areas of Illinois, based on | ||
positive COVID-19 cases. | ||
(e) The Department shall coordinate with the Department of | ||
Human Services with respect to making grants, expense | ||
reimbursements or subsidies to any child care or day care | ||
provider providing services under Section 9A-11 of the | ||
Illinois Public Aid Code to determine what resources the | ||
Department of Human Services may be providing to a child care | ||
or day care provider under Section 9A-11 of the Illinois |
Public Aid Code. | ||
(f) The Department may establish by rule administrative | ||
procedures for the grant program, including any application | ||
procedures, grant agreements, certifications, payment | ||
methodologies, and other accountability measures that may be | ||
imposed upon participants in the program. The emergency | ||
rulemaking process may be used to promulgate the initial rules | ||
of the grant program and any amendments to the rules following | ||
the effective date of this amendatory Act of the 102nd General | ||
Assembly . | ||
(g) Definitions. As used in this Section: | ||
(1) "COVID-19" means the novel coronavirus disease | ||
deemed COVID-19 by the World Health Organization on | ||
February 11, 2020. | ||
(2) "Qualifying Business" means a business or | ||
organization that has experienced or is experiencing | ||
business interruption or other adverse conditions due to | ||
the COVID-19 public health emergency , and includes a new | ||
business or organization started after March 1, 2020 in | ||
the midst of adverse conditions due to the COVID-19 public | ||
health emergency. and is eligible for reimbursement as | ||
prescribed by Section 601(a) of the Social Security Act | ||
and added by Section 5001 of the CARES Act or other federal | ||
legislation addressing the COVID-19 crisis. | ||
(3) "Eligible Loan" means a loan of up to $50,000 that | ||
was deemed eligible for funding under the Department's |
Emergency Loan Fund Program and for which repayment will | ||
be eligible for reimbursement from Coronavirus Relief Fund | ||
monies pursuant to Section 5001 of the federal CARES Act | ||
or the ARPA Act and any related federal guidance. | ||
(4) "Emergency Loan Fund Program", also referred to as | ||
the "COVID-19 Emergency Relief Program", is a program | ||
executed by the Department by which the State Small | ||
Business Credit Initiative fund is utilized to guarantee | ||
loans released by a financial intermediary or Qualified | ||
Partner. | ||
(5) "Qualified Partner" means a financial institution | ||
or nonprofit with which the Department has entered into an | ||
agreement or contract to provide or incentivize assistance | ||
to Qualifying Businesses. | ||
(h) Powers of the Department. The Department has the power | ||
to: | ||
(1) provide grants, subsidies and expense | ||
reimbursements to Qualifying Qualified Businesses or, on | ||
behalf of Qualifying Qualified Businesses, to Qualifying | ||
Qualified Partners from appropriations to cover Qualifying | ||
Qualified Businesses eligible costs or losses incurred due | ||
to the COVID-19 public health emergency, including losses | ||
caused by business interruption or closure and including | ||
start-up costs for new Qualifying Businesses ; | ||
(2) enter into agreements, accept funds, issue grants, | ||
and engage in cooperation with agencies of the federal |
government, units of local government, financial | ||
institutions, and nonprofit organizations to carry out the | ||
purposes of this Program, and to use funds appropriated | ||
for the Back to Business BIG Program; | ||
(3) prepare forms for application, notification, | ||
contract, and other matters, and establish procedures, | ||
rules, or regulations deemed necessary and appropriate to | ||
carry out the provisions of this Section; | ||
(4) provide staff, administration, and related support | ||
required to manage the Back to Business BIG Program and | ||
pay for the staffing, administration, and related support; | ||
(5) using data provided by the Illinois Department of | ||
Public Health and other reputable sources, determine which | ||
geographic regions in Illinois have been most | ||
disproportionately impacted by the COVID-19 public health | ||
emergency, considering factors of positive cases, positive | ||
case rates, and economic impact; and | ||
(6) determine which industries and businesses in | ||
Illinois have been most disproportionately impacted by the | ||
COVID-19 public health emergency and establish procedures | ||
that prioritize greatly impacted industries and | ||
businesses, as well as Qualifying Qualified Businesses | ||
that did not receive paycheck protection program | ||
assistance.
| ||
(Source: P.A. 101-636, eff. 6-10-20.) |
Section 3-20. The Illinois Economic Opportunity Act is | ||
amended by changing Sections 2 and 4 as follows:
| ||
(20 ILCS 625/2) (from Ch. 127, par. 2602)
| ||
Sec. 2. (a) The Director of Commerce and Economic | ||
Opportunity is authorized to administer the federal community | ||
services
block program, emergency community services homeless | ||
grant program, low-income energy assistance program, | ||
weatherization assistance program, supplemental low-income | ||
energy assistance fund,
low-income household water assistance | ||
program, and other federal programs that require or give | ||
preference to community
action agencies for local | ||
administration in accordance with federal laws
and regulations | ||
as amended. The Director shall provide financial assistance to
| ||
community action agencies from community service block grant | ||
funds and other
federal funds requiring or giving preference | ||
to community action agencies for
local administration for the | ||
programs described in Section 4.
| ||
(b) Funds appropriated for use by community action | ||
agencies in community
action programs shall be allocated | ||
annually to existing community action
agencies or newly formed | ||
community action agencies by the Department of
Commerce and | ||
Economic Opportunity. Allocations will be made consistent with
| ||
duly enacted departmental rules.
| ||
(Source: P.A. 96-154, eff. 1-1-10.)
|
(20 ILCS 625/4) (from Ch. 127, par. 2604)
| ||
Sec. 4.
(a) A community action program is a | ||
community-based and operated
program, the purpose of which is | ||
to provide a measurable and remedial impact
on causes of | ||
poverty in a community or those areas of a community where
| ||
poverty is acute.
| ||
(b) The methods by which the purposes of community action | ||
programs may
be effected include , but are not limited to , the | ||
following:
| ||
(1) Programs designed to further community economic | ||
development . ;
| ||
(2) Programs designed to secure and maintain | ||
meaningful employment for
individuals . ;
| ||
(3) Programs to assure an adequate education for all | ||
individuals . ;
| ||
(4) Programs to instruct individuals on more | ||
economical uses of available
income . ;
| ||
(5) Programs to provide and maintain adequate housing . | ||
;
| ||
(6) Programs for the prevention of narcotics addiction | ||
and alcoholism,
and for the rehabilitation of narcotics | ||
addicts and alcoholics . ;
| ||
(7) Programs to aid individuals in obtaining emergency | ||
assistance through
loans or grants to meet immediate and | ||
urgent personal and family needs . ;
| ||
(8) Programs to aid in the resolution of personal and |
family problems
which block the achievement of | ||
self-sufficiency . ;
| ||
(9) Programs to achieve greater citizen participation | ||
in the affairs of
the community . ;
| ||
(10) Programs to provide adequate nutrition for | ||
individuals and improved
community health . ;
| ||
(11) Programs to aid families and individuals in | ||
obtaining adequate health
care . ;
| ||
(12) Programs to provide transportation to facilitate | ||
individuals' access
to community resources . ;
| ||
(13) Programs to provide for employment training and | ||
retraining, with
special emphasis on employment in the | ||
high technology industries . ; and
| ||
(14) Programs to provide aid and encouragement to | ||
small businesses and
small-business development.
| ||
(15) Programs to assist households to meet the cost of | ||
home energy and water .
| ||
(16) Programs designed to ameliorate the adverse | ||
effects of high energy
costs on low-income households and | ||
the conserve energy.
| ||
(Source: P.A. 87-926.)
| ||
Section 3-30. The Department of Innovation and Technology | ||
Act is amended by adding Section 1-65 as follows: | ||
(20 ILCS 1370/1-65 new) |
Sec. 1-65. Authority to Receive Financial and In-kind | ||
Assistance. The Department may receive federal financial | ||
assistance, either directly from the federal government or | ||
indirectly through another source, public or private. The | ||
Department may also receive transfers, gifts, grants, or | ||
donations from any source, public or private, in the form of | ||
funds, services, equipment, supplies, or materials. Any funds | ||
received pursuant to this Section shall be deposited in the | ||
DoIT Special Projects Fund unless deposit in a different fund | ||
is otherwise mandated, and shall be used in accordance with | ||
the requirements of the federal financial assistance, gift, | ||
grant, or donation for purposes related to information | ||
technology within the powers and duties of the Department. | ||
Section 3-35. The Mental Health and Developmental | ||
Disabilities Administrative Act is amended by changing Section | ||
74 as follows: | ||
(20 ILCS 1705/74) | ||
Sec. 74. Rates and reimbursements. | ||
(a) Within 30 days after July 6, 2017 (the effective date | ||
of Public Act 100-23), 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. | ||
(b) 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 $0.50 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 (bb) of Section 5-45 of the | ||
Illinois Administrative Procedure Act, to implement the | ||
provisions of this Section. | ||
(c) Rates and reimbursements. Within 30 days after the | ||
effective date of this amendatory Act of the 101st General | ||
Assembly, subject to federal approval, the Department shall | ||
increase rates and reimbursements in effect on June 30, 2019 | ||
for community-based providers for persons with Developmental | ||
Disabilities by 3.5% The Department shall adopt rules, | ||
including emergency rules under subsection (jj) of Section |
5-45 of the Illinois Administrative Procedure Act, to | ||
implement the provisions of this Section, including wage | ||
increases for direct care staff. | ||
(d) For community-based providers serving persons with | ||
intellectual/developmental disabilities, subject to federal | ||
approval of any relevant Waiver Amendment, the rates taking | ||
effect for services delivered on or after January 1, 2022, | ||
shall include an increase in the rate methodology sufficient | ||
to provide a $1.50 per hour wage increase for direct support | ||
personnel in residential settings and sufficient to provide | ||
wages for all residential non-executive direct care staff, | ||
excluding direct support personnel, at the federal Department | ||
of Labor, Bureau of Labor Statistics' average wage as defined | ||
in rule by the Department. | ||
The establishment of and any changes to the rate | ||
methodologies for community-based services provided to persons | ||
with intellectual/developmental disabilities are subject to | ||
federal approval of any relevant Waiver Amendment and shall be | ||
defined in rule by the Department. The Department shall adopt | ||
rules, including emergency rules as authorized by Section 5-45 | ||
of the Illinois Administrative Procedure Act, to implement the | ||
provisions of this subsection (d).
| ||
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||
101-10, eff. 6-5-19.) | ||
Section 3-40. The Illinois Lottery Law is amended by |
changing Section 20 as follows:
| ||
(20 ILCS 1605/20) (from Ch. 120, par. 1170)
| ||
Sec. 20. State Lottery Fund.
| ||
(a) There is created in the State Treasury a special fund | ||
to be
known as the State Lottery Fund. Such fund shall consist | ||
of all revenues
received from (1) the sale of lottery tickets | ||
or shares, (net of
commissions, fees
representing those | ||
expenses that are directly proportionate to the
sale of | ||
tickets or shares at the agent location, and prizes of less
| ||
than
$600 which
have been validly paid at the agent
level), (2) | ||
application fees,
and (3) all other sources including moneys | ||
credited or transferred thereto
from
any other fund
or source | ||
pursuant to law. Interest earnings of the State Lottery Fund
| ||
shall be credited to the Common School Fund.
| ||
(b) The receipt and distribution of moneys under Section | ||
21.5 of this Act shall be in accordance with Section 21.5.
| ||
(c) The receipt and distribution of moneys under Section | ||
21.6 of this Act shall be in accordance with Section 21.6. | ||
(d) The receipt and distribution of moneys under Section | ||
21.7 of this Act shall be in accordance with Section 21.7.
| ||
(e)
The receipt and distribution of moneys under Section | ||
21.8
of this Act shall be in accordance with Section 21.8.
| ||
(f) The receipt and distribution of moneys under Section | ||
21.9 of this Act shall be in accordance with Section 21.9. | ||
(g) The receipt and distribution of moneys under Section |
21.10 of this Act shall be in accordance with Section 21.10. | ||
(h) The receipt and distribution of moneys under Section | ||
21.11 of this Act shall be in accordance with Section 21.11. | ||
(i) The receipt and distribution of moneys under Section | ||
21.12 of this Act shall be in accordance with Section 21.12. | ||
(j) The receipt and distribution of moneys under Section | ||
21.13 of this Act shall be in accordance with Section 21.13. | ||
(k) The receipt and distribution of moneys under Section | ||
25-70 of the Sports Wagering Act shall be in accordance with | ||
Section 25-70 of the Sports Wagering Act. | ||
(Source: P.A. 100-647, eff. 7-30-18; 100-1068, eff. 8-24-18; | ||
101-81, eff. 7-12-19; 101-561, eff. 8-23-19.)
| ||
Section 3-45. The Illinois Emergency Management Agency Act | ||
is amended by changing Section 5 as follows:
| ||
(20 ILCS 3305/5) (from Ch. 127, par. 1055)
| ||
Sec. 5. Illinois Emergency Management Agency.
| ||
(a) There is created within the executive branch of the | ||
State Government an
Illinois Emergency Management Agency and a | ||
Director of the Illinois Emergency
Management Agency, herein | ||
called the "Director" who shall be the head thereof.
The | ||
Director shall be appointed by the Governor, with the advice | ||
and consent of
the Senate, and shall serve for a term of 2 | ||
years beginning on the third Monday
in January of the | ||
odd-numbered year, and until a successor is appointed and
has |
qualified; except that the term of the first Director | ||
appointed under this
Act shall expire on the third Monday in | ||
January, 1989. The Director shall not
hold any other | ||
remunerative public office. For terms ending before December | ||
31, 2019, the Director shall receive an annual
salary as set by | ||
the
Compensation Review Board. For terms beginning after the | ||
effective date of this amendatory Act of the 100th General | ||
Assembly, the annual salary of the Director shall be as | ||
provided in Section 5-300 of the Civil Administrative Code of | ||
Illinois.
| ||
(b) The Illinois Emergency Management Agency shall obtain, | ||
under the
provisions of the Personnel Code, technical, | ||
clerical, stenographic and other
administrative personnel, and | ||
may make expenditures within the appropriation
therefor as may | ||
be necessary to carry out the purpose of this Act. The agency
| ||
created by this Act is intended to be a successor to the agency | ||
created under
the Illinois Emergency Services and Disaster | ||
Agency Act of 1975 and the
personnel, equipment, records, and | ||
appropriations of that agency are
transferred to the successor | ||
agency as of June 30, 1988 (the effective date of this Act).
| ||
(c) The Director, subject to the direction and control of | ||
the Governor,
shall be the executive head of the Illinois | ||
Emergency Management Agency and
the State Emergency Response | ||
Commission and shall be responsible under the
direction of the | ||
Governor, for carrying out the program for emergency
| ||
management of this State. The Director shall also maintain |
liaison
and cooperate with
the emergency management | ||
organizations of this State and other states and of
the | ||
federal government.
| ||
(d) The Illinois Emergency Management Agency shall take an | ||
integral part in
the development and revision of political | ||
subdivision emergency operations
plans prepared under | ||
paragraph (f) of Section 10. To this end it shall employ
or | ||
otherwise secure the services of professional and technical | ||
personnel
capable of providing expert assistance to the | ||
emergency services and disaster
agencies. These personnel | ||
shall consult with emergency services and disaster
agencies on | ||
a regular basis and shall make field examinations of the | ||
areas,
circumstances, and conditions that particular political | ||
subdivision emergency
operations plans are intended to apply.
| ||
(e) The Illinois Emergency Management Agency and political | ||
subdivisions
shall be encouraged to form an emergency | ||
management advisory committee composed
of private and public | ||
personnel representing the emergency management phases of
| ||
mitigation, preparedness, response, and recovery.
The Local | ||
Emergency Planning Committee, as created under the Illinois
| ||
Emergency
Planning and Community Right to Know Act, shall | ||
serve as
an advisory
committee to the emergency services and | ||
disaster agency or agencies serving
within the boundaries
of | ||
that Local Emergency Planning Committee planning district for:
| ||
(1) the development of emergency operations plan | ||
provisions for hazardous
chemical
emergencies; and
|
(2) the assessment of emergency response capabilities | ||
related to hazardous
chemical
emergencies.
| ||
(f) The Illinois Emergency Management Agency shall:
| ||
(1) Coordinate the overall emergency management | ||
program of the State.
| ||
(2) Cooperate with local governments, the federal | ||
government and any
public or private agency or entity in | ||
achieving any purpose of this Act and
in implementing | ||
emergency management programs for mitigation, | ||
preparedness,
response, and recovery.
| ||
(2.5) Develop a comprehensive emergency preparedness | ||
and response plan for any nuclear
accident in accordance | ||
with Section 65 of the Nuclear Safety
Law of 2004 and in | ||
development of the
Illinois
Nuclear Safety Preparedness | ||
program in accordance with Section 8 of the
Illinois | ||
Nuclear Safety Preparedness Act.
| ||
(2.6) Coordinate with the Department of Public Health
| ||
with respect to planning for and responding to public | ||
health emergencies.
| ||
(3) Prepare, for issuance by the Governor, executive | ||
orders,
proclamations, and regulations as necessary or | ||
appropriate in coping with
disasters.
| ||
(4) Promulgate rules and requirements for political | ||
subdivision
emergency operations plans that are not | ||
inconsistent with and are at least
as stringent as | ||
applicable federal laws and regulations.
|
(5) Review and approve, in accordance with Illinois | ||
Emergency Management
Agency rules, emergency operations
| ||
plans for those political subdivisions required to have an | ||
emergency services
and disaster agency pursuant to this | ||
Act.
| ||
(5.5) Promulgate rules and requirements for the | ||
political subdivision
emergency management
exercises, | ||
including, but not limited to, exercises of the emergency | ||
operations
plans.
| ||
(5.10) Review, evaluate, and approve, in accordance | ||
with Illinois
Emergency
Management
Agency rules, political | ||
subdivision emergency management exercises for those
| ||
political subdivisions
required to have an emergency | ||
services and disaster agency pursuant to this
Act.
| ||
(6) Determine requirements of the State and its | ||
political
subdivisions
for food, clothing, and other | ||
necessities in event of a disaster.
| ||
(7) Establish a register of persons with types of | ||
emergency
management
training and skills in mitigation, | ||
preparedness, response, and recovery.
| ||
(8) Establish a register of government and private | ||
response
resources
available for use in a disaster.
| ||
(9) Expand the Earthquake Awareness Program and its | ||
efforts to
distribute earthquake preparedness materials to | ||
schools, political
subdivisions, community groups, civic | ||
organizations, and the media.
Emphasis will be placed on |
those areas of the State most at risk from an
earthquake. | ||
Maintain the list of all school districts, hospitals,
| ||
airports, power plants, including nuclear power plants, | ||
lakes, dams,
emergency response facilities of all types, | ||
and all other major public or
private structures which are | ||
at the greatest risk of damage from
earthquakes under | ||
circumstances where the damage would cause subsequent
harm | ||
to the surrounding communities and residents.
| ||
(10) Disseminate all information, completely and | ||
without
delay, on water
levels for rivers and streams and | ||
any other data pertaining to potential
flooding supplied | ||
by the Division of Water Resources within the Department | ||
of
Natural Resources to all political subdivisions to the | ||
maximum extent possible.
| ||
(11) Develop agreements, if feasible, with medical | ||
supply and
equipment
firms to
supply resources as are | ||
necessary to respond to an earthquake or any other
| ||
disaster as defined in this Act. These resources will be | ||
made available
upon notifying the vendor of the disaster. | ||
Payment for the resources will
be in accordance with | ||
Section 7 of this Act. The Illinois Department of
Public | ||
Health shall determine which resources will be required | ||
and requested.
| ||
(11.5) In coordination with the Department of State | ||
Police, develop and
implement a community outreach program | ||
to promote awareness among the State's
parents and |
children of child abduction prevention and response.
| ||
(12) Out of funds appropriated for these purposes, | ||
award capital and
non-capital grants to Illinois hospitals | ||
or health care facilities located
outside of a city with a | ||
population in excess of 1,000,000 to be used for
purposes | ||
that include, but are not limited to, preparing to respond | ||
to mass
casualties and disasters, maintaining and | ||
improving patient safety and
quality of care, and | ||
protecting the confidentiality of patient information.
No | ||
single grant for a capital expenditure shall exceed | ||
$300,000.
No single grant for a non-capital expenditure | ||
shall exceed $100,000.
In awarding such grants, preference | ||
shall be given to hospitals that serve
a significant | ||
number of Medicaid recipients, but do not qualify for
| ||
disproportionate share hospital adjustment payments under | ||
the Illinois Public
Aid Code. To receive such a grant, a | ||
hospital or health care facility must
provide funding of | ||
at least 50% of the cost of the project for which the grant
| ||
is being requested.
In awarding such grants the Illinois | ||
Emergency Management Agency shall consider
the | ||
recommendations of the Illinois Hospital Association.
| ||
(13) Do all other things necessary, incidental or | ||
appropriate
for the implementation of this Act.
| ||
(g) The Illinois Emergency Management Agency is authorized | ||
to make grants to various higher education institutions, | ||
public K-12 school districts, area vocational centers as |
designated by the State Board of Education, inter-district | ||
special education cooperatives, regional safe schools, and | ||
nonpublic K-12 schools for safety and security improvements. | ||
For the purpose of this subsection (g), "higher education | ||
institution" means a public university, a public community | ||
college, or an independent, not-for-profit or for-profit | ||
higher education institution located in this State. Grants | ||
made under this subsection (g) shall be paid out of moneys | ||
appropriated for that purpose from the Build Illinois Bond | ||
Fund. The Illinois Emergency Management Agency shall adopt | ||
rules to implement this subsection (g). These rules may | ||
specify: (i) the manner of applying for grants; (ii) project | ||
eligibility requirements; (iii) restrictions on the use of | ||
grant moneys; (iv) the manner in which the various higher | ||
education institutions must account for the use of grant | ||
moneys; and (v) any other provision that the Illinois | ||
Emergency Management Agency determines to be necessary or | ||
useful for the administration of this subsection (g). | ||
(g-5) The Illinois Emergency Management Agency is | ||
authorized to make grants to not-for-profit organizations | ||
which are exempt from federal income taxation under section | ||
501(c)(3) of the Federal Internal Revenue Code for eligible | ||
security improvements that assist the organization in | ||
preventing, preparing for, or responding to acts of terrorism. | ||
The Director shall establish procedures and forms by which | ||
applicants may apply for a grant and procedures for |
distributing grants to recipients. The procedures shall | ||
require each applicant to do the following: | ||
(1) identify and substantiate prior threats or attacks | ||
by a terrorist organization, network, or cell against the | ||
not-for-profit organization; | ||
(2) indicate the symbolic or strategic value of one or | ||
more sites that renders the site a possible target of | ||
terrorism; | ||
(3) discuss potential consequences to the organization | ||
if the site is damaged, destroyed, or disrupted by a | ||
terrorist act; | ||
(4) describe how the grant will be used to integrate | ||
organizational preparedness with broader State and local | ||
preparedness efforts; | ||
(5) submit a vulnerability assessment conducted by | ||
experienced security, law enforcement, or military | ||
personnel, and a description of how the grant award will | ||
be used to address the vulnerabilities identified in the | ||
assessment; and | ||
(6) submit any other relevant information as may be | ||
required by the Director. | ||
The Agency is authorized to use funds appropriated for the | ||
grant program described in this subsection (g-5) to administer | ||
the program. | ||
(h) Except as provided in Section 17.5 of this Act, any | ||
moneys received by the Agency from donations or sponsorships |
unrelated to a disaster shall be deposited in the Emergency | ||
Planning and Training Fund and used by the Agency, subject to | ||
appropriation, to effectuate planning and training activities. | ||
Any moneys received by the Agency from donations during a | ||
disaster and intended for disaster response or recovery shall | ||
be deposited into the Disaster Response and Recovery Fund and | ||
used for disaster response and recovery pursuant to the | ||
Disaster Relief Act. | ||
(i) The Illinois Emergency Management Agency may by rule | ||
assess and collect reasonable fees for attendance at | ||
Agency-sponsored conferences to enable the Agency to carry out | ||
the requirements of this Act. Any moneys received under this | ||
subsection shall be deposited in the Emergency Planning and | ||
Training Fund and used by the Agency, subject to | ||
appropriation, for planning and training activities. | ||
(j) The Illinois Emergency Management Agency is authorized | ||
to make grants to other State agencies, public universities, | ||
units of local government, and statewide mutual aid | ||
organizations to enhance statewide emergency preparedness and | ||
response. | ||
(Source: P.A. 100-444, eff. 1-1-18; 100-508, eff. 9-15-17; | ||
100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1179, eff. | ||
1-18-19.)
| ||
(30 ILCS 105/5.414 rep.) | ||
Section 3-46. The State Finance Act is amended by |
repealing Section 5.414. | ||
Section 3-50. 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 June 26, 1980 (the effective date | ||
of Public Act 81-1255),
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 June 26, 1980 (the | ||
effective
date of Public Act 81-1255) 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 Public Act 81-1st Special | ||
Session-1 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 Public Act 81-1st | ||
Special Session-1 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) the ordinary and contingent expenses | ||
of the Property Tax Appeal Board and the expenses of the | ||
Department of Revenue incurred in administering the | ||
collection and distribution of moneys paid into the Fund; | ||
(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 years |
2018 through 2022 2021 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 January 1, 1996 (the effective date of | ||
Public Act 89-327), 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 Public Act 81-1st Special | ||
Session-1 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 | ||
Public Act 81-1255 shall be first
applicable to 1980 taxes to | ||
be collected in 1981.
| ||
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
| ||
Section 3-55. The General Obligation Bond Act is amended | ||
by changing Section 16 as follows:
| ||
(30 ILCS 330/16) (from Ch. 127, par. 666)
| ||
Sec. 16. Refunding Bonds. The State of Illinois is | ||
authorized to issue,
sell, and provide for the retirement of | ||
General Obligation Bonds of the State
of Illinois in the | ||
amount of $4,839,025,000, at any time and
from time to time | ||
outstanding, for the purpose of refunding
any State of | ||
Illinois general obligation Bonds then outstanding, including
| ||
(i) the payment of any redemption premium thereon, (ii) any | ||
reasonable expenses of
such refunding, (iii) any interest | ||
accrued or to accrue to the earliest
or any subsequent date of | ||
redemption or maturity of such outstanding
Bonds, (iv) for | ||
fiscal year 2019 only, any necessary payments to providers of | ||
interest rate exchange agreements in connection with the | ||
termination of such agreements by the State in connection with | ||
the refunding, and (v) any interest to accrue to the first | ||
interest payment on the
refunding Bonds; provided that all |
non-refunding Bonds in an issue that includes
refunding Bonds | ||
shall mature no later
than the final maturity date of Bonds | ||
being refunded; provided that no refunding Bonds shall be | ||
offered for sale unless the net present value of debt service | ||
savings to be achieved by the issuance of the refunding Bonds | ||
is 3% or more of the principal amount of the refunding Bonds to | ||
be issued; and further provided that, except for refunding | ||
Bonds sold in fiscal year 2009, 2010, 2011, 2017, 2018, or | ||
2019, or 2022, the maturities of the refunding Bonds shall not | ||
extend beyond the maturities of the Bonds they refund, so that | ||
for each fiscal year in the maturity schedule of a particular | ||
issue of refunding Bonds, the total amount of refunding | ||
principal maturing and redemption amounts due in that fiscal | ||
year and all prior fiscal years in that schedule shall be | ||
greater than or equal to the total amount of refunded | ||
principal and redemption amounts that had been due over that | ||
year and all prior fiscal years prior to the refunding.
| ||
The Governor shall notify the State Treasurer and
| ||
Comptroller of such refunding. The proceeds received from the | ||
sale
of refunding Bonds shall be used for the retirement at | ||
maturity or
redemption of such outstanding Bonds on any | ||
maturity or redemption date
and, pending such use, shall be | ||
placed in escrow, subject to such terms and
conditions as | ||
shall be provided for in the Bond Sale Order relating to the
| ||
Refunding Bonds. Proceeds not needed for deposit in an escrow | ||
account shall
be deposited in the General Obligation Bond |
Retirement and Interest Fund.
This Act shall constitute an | ||
irrevocable and continuing appropriation of all
amounts | ||
necessary to establish an escrow account for the purpose of | ||
refunding
outstanding general obligation Bonds and to pay the | ||
reasonable expenses of such
refunding and of the issuance and | ||
sale of the refunding Bonds. Any such
escrowed proceeds may be | ||
invested and reinvested
in direct obligations of the United | ||
States of America, maturing at such
time or times as shall be | ||
appropriate to assure the
prompt payment, when due, of the | ||
principal of and interest and redemption
premium, if any,
on | ||
the refunded Bonds. After the terms of the escrow have been | ||
fully
satisfied, any remaining balance of such proceeds and | ||
interest, income and
profits earned or realized on the | ||
investments thereof shall be paid into
the General Revenue | ||
Fund. The liability of the State upon the Bonds shall
| ||
continue, provided that the holders thereof shall thereafter | ||
be entitled to
payment only out of the moneys deposited in the | ||
escrow account.
| ||
Except as otherwise herein provided in this Section, such | ||
refunding Bonds
shall in all other respects be subject to the | ||
terms and conditions of this Act.
| ||
(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17; | ||
100-587, eff. 6-4-18.)
| ||
Section 3-60. The Metropolitan Civic Center Support Act is | ||
amended by changing Section 5 and by adding Sections 20 and 21 |
as follows:
| ||
(30 ILCS 355/5) (from Ch. 85, par. 1395)
| ||
Sec. 5. To the extent that moneys in the MEAOB Fund, in the | ||
opinion of the
Governor
and the Director of the
Governor's | ||
Office of Management and Budget, are in excess of 125% of
the | ||
maximum debt service in any fiscal year, the Governor shall | ||
notify the
Comptroller and the State
Treasurer of that fact, | ||
who upon receipt of such notification shall transfer
the
| ||
excess moneys from the MEAOB Fund to the General Revenue Fund. | ||
By June 30, 2021, the State Comptroller shall direct and the | ||
State Treasurer shall transfer any remaining balance from the | ||
MEAOB Fund into the General Revenue Fund. Upon completion of | ||
the transfer of the remaining balance, the MEAOB Fund is | ||
dissolved, and any future deposits due to that Fund and any | ||
outstanding obligations or liabilities of that Fund pass to | ||
the General Revenue Fund.
| ||
(Source: P.A. 94-793, eff. 5-19-06.)
| ||
(30 ILCS 355/20 new) | ||
Sec. 20. Transfers. By June 30, 2021, the State | ||
Comptroller shall direct and the State Treasurer shall | ||
transfer any remaining balance from the Illinois Civic Center | ||
Bond Retirement and Interest Fund into the General Obligation | ||
Bond Retirement and Interest Fund. Upon completion of the | ||
transfers, the Illinois Civic Center Bond Retirement and |
Interest Fund and the Illinois Civic Center Bond Fund are | ||
dissolved. | ||
(30 ILCS 355/21 new) | ||
Sec. 21. Repealer. This Act is repealed July 1, 2021. | ||
Section 3-65. The Build Illinois Bond Act is amended by | ||
changing Section 15 as follows:
| ||
(30 ILCS 425/15) (from Ch. 127, par. 2815)
| ||
Sec. 15. Refunding Bonds. Refunding Bonds are hereby | ||
authorized for
the purpose of refunding any outstanding Bonds, | ||
including the payment of
any redemption premium thereon, any | ||
reasonable expenses of such refunding,
and any interest | ||
accrued or to accrue to the earliest or any subsequent
date of | ||
redemption or maturity of outstanding Bonds; provided that all | ||
non-refunding Bonds in an issue that includes
refunding Bonds | ||
shall mature no later than the final maturity date of Bonds
| ||
being refunded; provided that no refunding Bonds shall be | ||
offered for sale unless the net present value of debt service | ||
savings to be achieved by the issuance of the refunding Bonds | ||
is 3% or more of the principal amount of the refunding Bonds to | ||
be issued; and further provided that, except for refunding | ||
Bonds sold in fiscal years year 2009, 2010, 2011, 2017, 2018, | ||
or 2019, or 2022 the maturities of the refunding Bonds shall | ||
not extend beyond the maturities of the Bonds they refund, so |
that for each fiscal year in the maturity schedule of a | ||
particular issue of refunding Bonds, the total amount of | ||
refunding principal maturing and redemption amounts due in | ||
that fiscal year and all prior fiscal years in that schedule | ||
shall be greater than or equal to the total amount of refunded | ||
principal and redemption amounts that had been due over that | ||
year and all prior fiscal years prior to the refunding.
| ||
Refunding Bonds may be sold in such amounts and at such | ||
times, as
directed by the Governor upon
recommendation by the | ||
Director of the
Governor's Office of Management and Budget. | ||
The Governor
shall notify the State Treasurer and
Comptroller | ||
of such refunding. The proceeds received from the sale of
| ||
refunding Bonds shall be used
for the retirement at maturity | ||
or redemption of such outstanding Bonds on
any maturity or | ||
redemption date and, pending such use, shall be placed in
| ||
escrow, subject to such terms and conditions as shall be | ||
provided for in
the Bond Sale Order relating to the refunding | ||
Bonds. This Act shall
constitute an irrevocable and continuing
| ||
appropriation of all amounts necessary to establish an escrow | ||
account for
the purpose of refunding outstanding Bonds and to | ||
pay the reasonable
expenses of such refunding and of the | ||
issuance and sale of the refunding
Bonds. Any such escrowed | ||
proceeds may be invested and
reinvested in direct obligations | ||
of the United States of America, maturing
at such time or times | ||
as shall be appropriate to assure the prompt payment,
when | ||
due,
of the principal of and interest and redemption premium, |
if any, on the
refunded Bonds. After the terms of the escrow | ||
have been fully satisfied,
any remaining balance of such | ||
proceeds and interest, income and profits
earned or realized | ||
on the investments thereof shall be paid into the
General | ||
Revenue Fund. The liability of the State upon the refunded | ||
Bonds
shall continue, provided that the holders thereof shall | ||
thereafter be
entitled to payment only out of the moneys | ||
deposited in the escrow account
and the refunded Bonds shall | ||
be deemed paid, discharged and no longer to be
outstanding.
| ||
Except as otherwise herein provided in this Section, such | ||
refunding Bonds
shall in all other respects be issued pursuant | ||
to and subject to the terms
and conditions of this Act and | ||
shall be secured by and payable from only the
funds and sources | ||
which are provided under this Act.
| ||
(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17; | ||
100-587, eff. 6-4-18.)
| ||
Section 3-70. The Illinois Coal Technology Development | ||
Assistance Act is amended by changing Section 3 as follows:
| ||
(30 ILCS 730/3) (from Ch. 96 1/2, par. 8203)
| ||
Sec. 3. Transfers to Coal Technology Development | ||
Assistance Fund. | ||
(a) As soon
as may be practicable after the first day of | ||
each month, the Department of
Revenue shall certify to the | ||
Treasurer an amount equal to 1/64 of the revenue
realized from |
the tax imposed by the Electricity Excise Tax Law, Section 2
of | ||
the Public Utilities Revenue Act,
Section 2 of the Messages | ||
Tax Act, and Section 2 of the Gas Revenue Tax Act,
during the | ||
preceding month. Upon receipt of the certification, the | ||
Treasurer
shall transfer the amount shown on such | ||
certification from the General Revenue
Fund to the Coal | ||
Technology Development Assistance Fund, which is hereby
| ||
created as a special fund in the State treasury, except that no | ||
transfer shall
be made in any month in which the Fund has | ||
reached the following balance:
| ||
(1) (Blank).
| ||
(2) (Blank).
| ||
(3) (Blank).
| ||
(4) (Blank). | ||
(5) (Blank). | ||
(6) Expect as otherwise provided in subsection (b), | ||
during fiscal year 2006 and each fiscal year thereafter, | ||
an amount equal to the sum of $10,000,000 plus additional | ||
moneys
deposited into the Coal Technology Development | ||
Assistance Fund from the
Renewable Energy Resources and | ||
Coal Technology Development Assistance Charge
under | ||
Section 6.5 of the Renewable Energy, Energy Efficiency, | ||
and Coal
Resources Development Law of 1997.
| ||
(b) During fiscal years 2019 through 2022 2021 only, the | ||
Treasurer shall make no transfers from the General Revenue | ||
Fund to the Coal Technology Development Assistance Fund. |
(Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19; | ||
101-636, eff. 6-10-20.)
| ||
Section 3-75. The Small Business Development Act is | ||
amended by changing Section 9-10 as follows:
| ||
(30 ILCS 750/9-10) (from Ch. 127, par. 2709-10)
| ||
Sec. 9-10. Federal Programs. | ||
(a) The Department is
authorized to accept and expend | ||
federal moneys monies pursuant to
this Article except that the | ||
terms and conditions hereunder
which are inconsistent with , or | ||
prohibited by , or more restrictive than the federal
| ||
authorization under which such moneys monies are made | ||
available
shall not apply with respect to the expenditure of | ||
such
moneys monies . | ||
(b) The Department is authorized to receive and expend | ||
federal funds made available pursuant to the federal State | ||
Small Business Credit Initiative Act of 2010 as amended by | ||
Section 3301 of the federal American Rescue Plan Act of 2021, | ||
enacted in response to the COVID-19 public health emergency. | ||
(1) Such funds may be deposited into the State Small | ||
Business Credit Initiative Fund and may be used by the | ||
Department, subject to appropriation, for any permitted | ||
purposes in accordance with the federal State Small | ||
Business Credit Initiative Act of 2010 as amended by | ||
Section 3301 of the federal American Rescue Plan Act of |
2021 and any related federal guidance. | ||
(2) Permitted purposes include to provide support to | ||
small businesses responding to and recovering from the | ||
economic effects of the COVID–19 pandemic, to ensure | ||
business enterprises owned and controlled by socially and | ||
economically disadvantaged individuals have access to | ||
credit and investments, to provide technical assistance to | ||
help small businesses applying for various support | ||
programs, and to pay reasonable costs of administering the | ||
initiative. | ||
(3) Terms such as "business enterprise owned and | ||
controlled by socially and economically disadvantaged | ||
individuals", "socially and economically disadvantaged | ||
individual" and "very small business", and any other terms | ||
defined in the federal State Small Business Credit | ||
Initiative Act of 2010 as amended by Section 3301 of the | ||
federal American Rescue Plan Act of 2021 and any related | ||
federal guidance, have the same meaning for purposes of | ||
the Department's implementation of this initiative. The | ||
term "small business" includes both for-profit and | ||
not-for-profit business enterprises to the extent | ||
permitted by federal law and guidance. | ||
(4) The Department may use such funds to enter into | ||
technical assistance agreements and other agreements with | ||
both for-profit and not-for-profit business enterprises | ||
and may provide technical assistance to small businesses |
to the extent permitted by federal law and guidance.
| ||
(Source: P.A. 84-109.)
| ||
Section 3-80. The Illinois Income Tax Act is amended by | ||
changing Section 901 as follows:
| ||
(35 ILCS 5/901)
| ||
(Text of Section without the changes made by P.A. 101-8, | ||
which did not take effect (see Section 99 of P.A. 101-8)) | ||
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 of the
Civil Administrative Code of | ||
Illinois. 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 of the
Civil Administrative Code of Illinois 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, 2017, 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) 6.06% (10% of the ratio of | ||
the 3% individual income tax rate prior to 2011 to the 4.95% | ||
individual income tax rate after July 1, 2017) 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) 6.85% (10% of the | ||
ratio of the 4.8% corporate income tax rate prior to 2011 to | ||
the 7% corporate income tax rate after July 1, 2017) 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 July 6, 2017 (the effective date of Public Act | ||
100-23), 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 2020 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 2020 shall be reduced by 5%. | ||
(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. 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 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 fiscal year 2019, | ||
the Annual Percentage shall be 9.7%. For fiscal year 2020, | ||
the Annual Percentage shall be 9.5%. For fiscal year 2021, | ||
the Annual Percentage shall be 9%. For fiscal year 2022, | ||
the Annual Percentage shall be 9.25%. 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. | ||
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 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 fiscal year | ||
2019, the Annual Percentage shall be 15.5%. For fiscal | ||
year 2020, the Annual Percentage shall be 14.25%. For | ||
fiscal year 2021, the Annual Percentage shall be 14%. For | ||
fiscal year 2022, the Annual Percentage shall be 15%. 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
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, 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, 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. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17; |
100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. | ||
8-14-18; 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19; 101-81, | ||
eff. 7-12-19; 101-636, eff. 6-10-20 .)
| ||
Section 3-85. The Illinois Pension Code is amended by | ||
changing Section 21-109.1 as follows:
| ||
(40 ILCS 5/21-109.1) (from Ch. 108 1/2, par. 21-109.1)
| ||
Sec. 21-109.1.
(a) Notwithstanding any law to the | ||
contrary, State
agencies, as defined in the State Auditing | ||
Act, shall remit to the
Comptroller all contributions required | ||
under subchapters A, B and C
of the Federal Insurance | ||
Contributions Act, at the rates and at the times
specified in | ||
that Act, for wages paid on or after January 1, 1987 on a
| ||
warrant of the State Comptroller.
| ||
(b) The Comptroller shall establish a fund to be known as | ||
the Social
Security Administration Fund, with the State | ||
Treasurer as ex officio
custodian. Contributions and other | ||
monies received by the Comptroller for
the purposes of the | ||
Federal Insurance Contributions Act shall either be
directly | ||
remitted to the U.S. Secretary of the Treasury or be held in
| ||
trust in such fund, and shall be paid upon the order of the | ||
Comptroller for:
| ||
(1) payment of amounts required to be paid to the U. S. | ||
Secretary of the
Treasury in the amounts and at the times | ||
specified in the Federal Insurance
Contributions Act; and
|
(2) payment of refunds for overpayments which are not | ||
otherwise
adjustable.
| ||
(c) The Comptroller may collect from a State agency the | ||
actual or
anticipated amount of any interest and late charges | ||
arising from the State
agency's failure to collect and remit | ||
to the Comptroller contributions as
required by the Federal | ||
Insurance Contributions Act. Such interest and
charges shall | ||
be due and payable upon receipt of notice thereof from the
| ||
Comptroller.
| ||
(d) The Comptroller shall pay to the U. S. Secretary of the | ||
Treasury
such amounts at such times as may be required under | ||
the Federal Insurance
Contributions Act. | ||
(e) The Comptroller may direct and the State Treasurer | ||
shall transfer amounts from the Social Security Administration | ||
Fund into the Capital Facility and Technology Modernization | ||
Fund as the Comptroller deems necessary. The Comptroller may | ||
direct and the State Treasurer shall transfer any such amounts | ||
so transferred to the Capital Facility and Technology | ||
Modernization Fund back to the Social Security Administration | ||
Fund at any time.
| ||
(Source: P.A. 86-657; 87-11.)
| ||
Section 3-90. The Fair and Exposition Authority | ||
Reconstruction Act is amended by changing Section 8 as | ||
follows:
|
(70 ILCS 215/8) (from Ch. 85, par. 1250.8)
| ||
Sec. 8. Appropriations may be made
from time to time by the | ||
General Assembly to the Metropolitan Pier and
Exposition | ||
Authority for the payment of principal and interest of bonds | ||
of
the Authority issued under the provisions of this Act and | ||
for any other
lawful purpose of the Authority. Any and all of | ||
the funds so received shall
be kept separate and apart from any | ||
and all other funds of the Authority.
After there has been paid | ||
into the Metropolitan Fair and Exposition
Authority | ||
Reconstruction Fund in the State Treasury sufficient money,
| ||
pursuant to this Section and Sections 2 and 29 of the Cigarette | ||
Tax Act, to
retire all bonds payable from that Fund, the taxes | ||
derived from Section 28
of the Illinois Horse Racing Act of | ||
1975 which were required to be paid
into that Fund pursuant to | ||
that Act shall thereafter be paid into the
General Revenue | ||
Fund Metropolitan Exposition, Auditorium and Office Building | ||
Fund in the
State Treasury.
| ||
(Source: P.A. 94-91, eff. 7-1-05.)
| ||
Section 3-95. The School Code is amended by changing | ||
Sections 2-3.117, 10-17a, and 10-22.36 as follows:
| ||
(105 ILCS 5/2-3.117)
| ||
Sec. 2-3.117. School Technology Program.
| ||
(a) The State Board of Education is authorized to provide | ||
technology-based
learning resources to school districts to |
improve
educational opportunities and student achievement | ||
throughout the State. These resources may include | ||
reimbursements for the cost of tuition incurred by a school | ||
district for approved online courses accessed through the | ||
State Board of Education's Illinois Virtual Course Catalog | ||
Program. | ||
(1) A school district shall be eligible for | ||
reimbursement for the cost of each virtual class accessed | ||
through the Illinois Virtual Course Catalog program and | ||
successfully completed by a student of the school | ||
district, to the extent appropriated funds are available | ||
for such reimbursements. | ||
(2) A school district shall claim reimbursement on | ||
forms and through a process prescribed by the State Board | ||
of Education.
| ||
(b) The State Board of Education is authorized, to the | ||
extent funds are
available, to establish a statewide support | ||
system for information,
professional development, technical | ||
assistance, network design consultation,
leadership, | ||
technology planning consultation, and information exchange; to
| ||
expand school district connectivity; and to increase the | ||
quantity and quality
of student and educator access to on-line | ||
resources, experts, and
communications avenues from moneys | ||
appropriated for the purposes of this
Section.
| ||
(b-5) The State Board of Education may enter into | ||
intergovernmental
contracts or agreements with other State |
agencies, public community colleges,
public libraries, public | ||
and private colleges and universities, museums on
public land, | ||
and other public
agencies in the areas of technology, | ||
telecommunications, and information
access, under such terms | ||
as the parties may agree, provided that those
contracts and | ||
agreements are in compliance with the Department of Central
| ||
Management Services' mandate to provide telecommunications | ||
services to all
State agencies.
| ||
(c) (Blank).
| ||
(d) (Blank).
| ||
(Source: P.A. 95-793, eff. 1-1-09.)
| ||
(105 ILCS 5/10-17a) (from Ch. 122, par. 10-17a)
| ||
Sec. 10-17a. State, school district, and school report | ||
cards.
| ||
(1) By October 31, 2013 and October 31 of each subsequent | ||
school year, the State Board of Education, through the State | ||
Superintendent of Education, shall prepare a State report | ||
card, school district report cards, and school report cards, | ||
and shall by the most economic means provide to each school
| ||
district in this State, including special charter districts | ||
and districts
subject to the provisions of Article 34, the | ||
report cards for the school district and each of its schools. | ||
Because of the impacts of the COVID-19 public health emergency | ||
during school year 2020-2021, the State Board of Education | ||
shall have until December 31, 2021 to prepare and provide the |
report cards that would otherwise be due by October 31, 2021. | ||
(2) In addition to any information required by federal | ||
law, the State Superintendent shall determine the indicators | ||
and presentation of the school report card, which must | ||
include, at a minimum, the most current data collected and | ||
maintained by the State Board of Education related to the | ||
following: | ||
(A) school characteristics and student demographics, | ||
including average class size, average teaching experience, | ||
student racial/ethnic breakdown, and the percentage of | ||
students classified as low-income; the percentage of | ||
students classified as English learners; the percentage of | ||
students who have individualized education plans or 504 | ||
plans that provide for special education services; the | ||
number and percentage of all students who have been | ||
assessed for placement in a gifted education or advanced | ||
academic program and, of those students: (i) the racial | ||
and ethnic breakdown, (ii) the percentage who are | ||
classified as low-income, and (iii) the number and | ||
percentage of students who received direct instruction | ||
from a teacher who holds a gifted education endorsement | ||
and, of those students, the percentage who are classified | ||
as low-income; the percentage of students scoring at the | ||
"exceeds expectations" level on the assessments required | ||
under Section 2-3.64a-5 of this Code; the percentage of | ||
students who annually transferred in or out of the school |
district; average daily attendance; the per-pupil | ||
operating expenditure of the school district; and the | ||
per-pupil State average operating expenditure for the | ||
district type (elementary, high school, or unit); | ||
(B) curriculum information, including, where | ||
applicable, Advanced Placement, International | ||
Baccalaureate or equivalent courses, dual enrollment | ||
courses, foreign language classes, computer science | ||
courses, school personnel resources (including Career | ||
Technical Education teachers), before and after school | ||
programs, extracurricular activities, subjects in which | ||
elective classes are offered, health and wellness | ||
initiatives (including the average number of days of | ||
Physical Education per week per student), approved | ||
programs of study, awards received, community | ||
partnerships, and special programs such as programming for | ||
the gifted and talented, students with disabilities, and | ||
work-study students; | ||
(C) student outcomes, including, where applicable, the | ||
percentage of students deemed proficient on assessments of | ||
State standards, the percentage of students in the eighth | ||
grade who pass Algebra, the percentage of students who | ||
participated in workplace learning experiences, the | ||
percentage of students enrolled in post-secondary | ||
institutions (including colleges, universities, community | ||
colleges, trade/vocational schools, and training programs |
leading to career certification within 2 semesters of high | ||
school graduation), the percentage of students graduating | ||
from high school who are college and career ready, and the | ||
percentage of graduates enrolled in community colleges, | ||
colleges, and universities who are in one or more courses | ||
that the community college, college, or university | ||
identifies as a developmental course; | ||
(D) student progress, including, where applicable, the | ||
percentage of students in the ninth grade who have earned | ||
5 credits or more without failing more than one core | ||
class, a measure of students entering kindergarten ready | ||
to learn, a measure of growth, and the percentage of | ||
students who enter high school on track for college and | ||
career readiness; | ||
(E) the school environment, including, where | ||
applicable, the percentage of students with less than 10 | ||
absences in a school year, the percentage of teachers with | ||
less than 10 absences in a school year for reasons other | ||
than professional development, leaves taken pursuant to | ||
the federal Family Medical Leave Act of 1993, long-term | ||
disability, or parental leaves, the 3-year average of the | ||
percentage of teachers returning to the school from the | ||
previous year, the number of different principals at the | ||
school in the last 6 years, the number of teachers who hold | ||
a gifted education endorsement, the process and criteria | ||
used by the district to determine whether a student is |
eligible for participation in a gifted education program | ||
or advanced academic program and the manner in which | ||
parents and guardians are made aware of the process and | ||
criteria, 2 or more indicators from any school climate | ||
survey selected or approved by the State and administered | ||
pursuant to Section 2-3.153 of this Code, with the same or | ||
similar indicators included on school report cards for all | ||
surveys selected or approved by the State pursuant to | ||
Section 2-3.153 of this Code, and the combined percentage | ||
of teachers rated as proficient or excellent in their most | ||
recent evaluation; | ||
(F) a school district's and its individual schools' | ||
balanced accountability measure, in accordance with | ||
Section 2-3.25a of this Code; | ||
(G) the total and per pupil normal cost amount the | ||
State contributed to the Teachers' Retirement System of | ||
the State of Illinois in the prior fiscal year for the | ||
school's employees, which shall be reported to the State | ||
Board of Education by the Teachers' Retirement System of | ||
the State of Illinois; | ||
(H) for a school district organized under Article 34 | ||
of this Code only, State contributions to the Public | ||
School Teachers' Pension and Retirement Fund of Chicago | ||
and State contributions for health care for employees of | ||
that school district; | ||
(I) a school district's Final Percent of Adequacy, as |
defined in paragraph (4) of subsection (f) of Section | ||
18-8.15 of this Code; | ||
(J) a school district's Local Capacity Target, as | ||
defined in paragraph (2) of subsection (c) of Section | ||
18-8.15 of this Code, displayed as a percentage amount; | ||
(K) a school district's Real Receipts, as defined in | ||
paragraph (1) of subsection (d) of Section 18-8.15 of this | ||
Code, divided by a school district's Adequacy Target, as | ||
defined in paragraph (1) of subsection (b) of Section | ||
18-8.15 of this Code, displayed as a percentage amount; | ||
(L) a school district's administrative costs; | ||
(M) whether or not the school has participated in the | ||
Illinois Youth Survey. In this paragraph (M), "Illinois | ||
Youth Survey" means a self-report survey, administered in | ||
school settings every 2 years, designed to gather | ||
information about health and social indicators, including | ||
substance abuse patterns and the attitudes of students in | ||
grades 8, 10, and 12; and | ||
(N) whether the school offered its students career and | ||
technical education opportunities. | ||
The school report card shall also provide
information that | ||
allows for comparing the current outcome, progress, and | ||
environment data to the State average, to the school data from | ||
the past 5 years, and to the outcomes, progress, and | ||
environment of similar schools based on the type of school and | ||
enrollment of low-income students, special education students, |
and English learners.
| ||
As used in this subsection (2): | ||
"Administrative costs" means costs associated with | ||
executive, administrative, or managerial functions within the | ||
school district that involve planning, organizing, managing, | ||
or directing the school district. | ||
"Advanced academic program" means a course of study to | ||
which students are assigned based on advanced cognitive | ||
ability or advanced academic achievement compared to local age | ||
peers and in which the curriculum is substantially | ||
differentiated from the general curriculum to provide | ||
appropriate challenge and pace. | ||
"Computer science" means the study of computers and | ||
algorithms, including their principles, their hardware and | ||
software designs, their implementation, and their impact on | ||
society. "Computer science" does not include the study of | ||
everyday uses of computers and computer applications, such as | ||
keyboarding or accessing the Internet. | ||
"Gifted education" means educational services, including | ||
differentiated curricula and instructional methods, designed | ||
to meet the needs of gifted children as defined in Article 14A | ||
of this Code. | ||
For the purposes of paragraph (A) of this subsection (2), | ||
"average daily attendance" means the average of the actual | ||
number of attendance days during the previous school year for | ||
any enrolled student who is subject to compulsory attendance |
by Section 26-1 of this Code at each school and charter school. | ||
(3) At the discretion of the State Superintendent, the | ||
school district report card shall include a subset of the | ||
information identified in paragraphs (A) through (E) of | ||
subsection (2) of this Section, as well as information | ||
relating to the operating expense per pupil and other finances | ||
of the school district, and the State report card shall | ||
include a subset of the information identified in paragraphs | ||
(A) through (E) and paragraph (N) of subsection (2) of this | ||
Section. The school district report card shall include the | ||
average daily attendance, as that term is defined in | ||
subsection (2) of this Section, of students who have | ||
individualized education programs and students who have 504 | ||
plans that provide for special education services within the | ||
school district. | ||
(4) Notwithstanding anything to the contrary in this | ||
Section, in consultation with key education stakeholders, the | ||
State Superintendent shall at any time have the discretion to | ||
amend or update any and all metrics on the school, district, or | ||
State report card. | ||
(5) Annually, no more than 30 calendar days after receipt | ||
of the school district and school report cards from the State | ||
Superintendent of Education, each school district, including | ||
special charter districts and districts subject to the | ||
provisions of Article 34, shall present such report
cards at a | ||
regular school board meeting subject to
applicable notice |
requirements, post the report cards
on the
school district's | ||
Internet web site, if the district maintains an Internet web
| ||
site, make the report cards
available
to a newspaper of | ||
general circulation serving the district, and, upon
request, | ||
send the report cards
home to a parent (unless the district | ||
does not maintain an Internet web site,
in which case
the | ||
report card shall be sent home to parents without request). If | ||
the
district posts the report card on its Internet web
site, | ||
the district
shall send a
written notice home to parents | ||
stating (i) that the report card is available on
the web site,
| ||
(ii) the address of the web site, (iii) that a printed copy of | ||
the report card
will be sent to
parents upon request, and (iv) | ||
the telephone number that parents may
call to
request a | ||
printed copy of the report card.
| ||
(6) Nothing contained in Public Act 98-648 repeals, | ||
supersedes, invalidates, or nullifies final decisions in | ||
lawsuits pending on July 1, 2014 (the effective date of Public | ||
Act 98-648) in Illinois courts involving the interpretation of | ||
Public Act 97-8. | ||
(Source: P.A. 100-227, eff. 8-18-17; 100-364, eff. 1-1-18; | ||
100-448, eff. 7-1-19; 100-465, eff. 8-31-17; 100-807, eff. | ||
8-10-18; 100-863, eff. 8-14-18; 100-1121, eff. 1-1-19; 101-68, | ||
eff. 1-1-20; 101-81, eff. 7-12-19; 101-654, eff. 3-8-21.)
| ||
(105 ILCS 5/10-22.36) (from Ch. 122, par. 10-22.36)
| ||
Sec. 10-22.36. Buildings for school purposes. |
(a) To build or purchase a building for school classroom | ||
or
instructional purposes upon the approval of a majority of | ||
the voters upon the
proposition at a referendum held for such | ||
purpose or in accordance with
Section 17-2.11, 19-3.5, or | ||
19-3.10. The board may initiate such referendum by resolution.
| ||
The board shall certify the resolution and proposition to the | ||
proper
election authority for submission in accordance with | ||
the general election law.
| ||
The questions of building one or more new buildings for | ||
school
purposes or office facilities, and issuing bonds for | ||
the purpose of
borrowing money to purchase one or more | ||
buildings or sites for such
buildings or office sites, to | ||
build one or more new buildings for school
purposes or office | ||
facilities or to make additions and improvements to
existing | ||
school buildings, may be combined into one or more | ||
propositions
on the ballot.
| ||
Before erecting, or purchasing or remodeling such a | ||
building the
board shall submit the plans and specifications | ||
respecting heating,
ventilating, lighting, seating, water | ||
supply, toilets and safety against
fire to the regional | ||
superintendent of schools having supervision and
control over | ||
the district, for approval in accordance with Section 2-3.12.
| ||
Notwithstanding any of the foregoing, no referendum shall | ||
be required
if the purchase, construction, or building of any
| ||
such
building (1) occurs while the building is being
leased by | ||
the school district or (2) is paid with (A) funds
derived from |
the sale or disposition of other buildings, land, or
| ||
structures of the school district or (B) funds received (i) as | ||
a
grant under the
School Construction Law or (ii) as gifts or | ||
donations,
provided that no funds to purchase, construct, or | ||
build such building, other than lease
payments, are
derived | ||
from the district's bonded indebtedness or the tax levy of
the
| ||
district. | ||
Notwithstanding any of the foregoing, no referendum shall | ||
be required if the purchase, construction, or building of any | ||
such building is paid with funds received from the County | ||
School Facility and Resources Occupation Tax Law under Section | ||
5-1006.7 of the Counties Code or from the proceeds of bonds or | ||
other debt obligations secured by revenues obtained from that | ||
Law. | ||
(b) Notwithstanding the provisions of subsection (a), for | ||
any school district: (i) that is a tier 1 school, (ii) that has | ||
a population of less than 50,000 inhabitants, (iii) whose | ||
student population is between 5,800 and 6,300, (iv) in which | ||
57% to 62% of students are low-income, and (v) whose average | ||
district spending is between $10,000 to $12,000 per pupil, | ||
until July 1, 2025, no referendum shall be required if at least | ||
70% of the cost of the purchase, construction, or building of | ||
any such building is paid, or will be paid, with funds received | ||
or expected to be received as part of, or otherwise derived | ||
from, the federal Consolidated Appropriations Act and the | ||
federal American Rescue Plan Act of 2021. |
For this subsection (b), the school board must hold at | ||
least 2 public hearings, the sole purpose of which shall be to | ||
discuss the decision to construct a school building and to | ||
receive input from the community. The notice of each public | ||
hearing that sets forth the time, date, place, and name or | ||
description of the school building that the school board is | ||
considering constructing must be provided at least 10 days | ||
prior to the hearing by publication on the school board's | ||
Internet website.
| ||
(Source: P.A. 101-455, eff. 8-23-19.)
| ||
Section 3-100. The Real Estate Appraiser Licensure Act of | ||
2002 is amended by changing Sections 25-5 and 25-20 as | ||
follows:
| ||
(225 ILCS 458/25-5)
| ||
(Section scheduled to be repealed on January 1, 2022)
| ||
Sec. 25-5. Appraisal Administration Fund; surcharge. The | ||
Appraisal
Administration Fund is created as a special fund in | ||
the State Treasury. All
fees, fines, and penalties received by | ||
the Department
under this Act shall be deposited into the | ||
Appraisal Administration Fund.
Also, moneys received from any | ||
federal financial assistance or any gift, grant, or donation | ||
may be deposited into the Appraisal Administration Fund. All | ||
earnings attributable to investment of funds in the Appraisal
| ||
Administration Fund shall be credited to the Appraisal |
Administration
Fund. Subject to appropriation, the
moneys in | ||
the Appraisal Administration Fund shall be paid
to the | ||
Department
for the expenses incurred by the Department
and the | ||
Board in the administration of this Act. Moneys in the | ||
Appraisal Administration Fund may be transferred to the | ||
Professions Indirect Cost Fund as authorized under Section | ||
2105-300 of the Department of Professional Regulation Law of | ||
the Civil Administrative Code of Illinois.
However, moneys in | ||
the Appraisal Administration Fund received from any federal | ||
financial assistance or any gift, grant, or donation shall be | ||
used only in accordance with the requirements of the federal | ||
financial assistance, gift, grant, or donation and may not be | ||
transferred to the Professions Indirect Cost Fund.
| ||
Upon the completion of any audit of the Department, as | ||
prescribed by the Illinois State
Auditing Act, which shall | ||
include an audit of the Appraisal Administration
Fund, the | ||
Department
shall make the audit report open to inspection by | ||
any interested person.
| ||
(Source: P.A. 96-844, eff. 12-23-09 .)
| ||
(225 ILCS 458/25-20)
| ||
(Section scheduled to be repealed on January 1, 2022)
| ||
Sec. 25-20. Department; powers and duties. The Department | ||
of Financial and Professional Regulation
shall exercise the | ||
powers and duties prescribed by the Civil Administrative
Code | ||
of Illinois for the administration of licensing Acts and shall |
exercise
such other powers and duties as are prescribed by | ||
this Act for the
administration of this Act. The Department
| ||
may contract with third parties for services
necessary for the | ||
proper
administration of this Act, including without | ||
limitation, investigators with
the proper knowledge, training,
| ||
and skills to properly investigate complaints against real | ||
estate appraisers.
| ||
In addition, the Department may receive federal financial | ||
assistance, either directly from the federal government or | ||
indirectly through another source, public or private, for the | ||
administration of this Act. The Department may also receive | ||
transfers, gifts, grants, or donations from any source, public | ||
or private, in the form of funds, services, equipment, | ||
supplies, or materials. Any funds received pursuant to this | ||
Section shall be deposited in the Appraisal Administration | ||
Fund unless deposit in a different fund is otherwise mandated, | ||
and shall be used in accordance with the requirements of the | ||
federal financial assistance, gift, grant, or donation for | ||
purposes related to the powers and duties of the Department.
| ||
The Department
shall maintain and update a registry of the | ||
names and addresses of
all licensees and a listing of | ||
disciplinary orders issued pursuant to this Act
and shall | ||
transmit the registry, along with any national registry fees | ||
that may
be required, to the entity specified by, and in a | ||
manner consistent with, Title
XI of the federal Financial | ||
Institutions Reform, Recovery and Enforcement Act
of 1989.
|
(Source: P.A. 96-844, eff. 12-23-09 .)
| ||
Section 3-105. The Illinois Horse Racing Act of 1975 is | ||
amended by changing Section 28 as follows:
| ||
(230 ILCS 5/28) (from Ch. 8, par. 37-28)
| ||
Sec. 28. Except as provided in subsection (g) of Section | ||
27 of this Act,
moneys collected shall be distributed | ||
according to the provisions of this
Section 28.
| ||
(a) Thirty
per cent of the total of all monies received
by | ||
the State as privilege taxes shall be paid into the | ||
Metropolitan Exposition,
Auditorium and Office Building Fund | ||
in the State Treasury until such Fund is repealed, and | ||
thereafter shall be paid into the General Revenue Fund in the | ||
State Treasury .
| ||
(b) In addition, 4.5% of the total of all monies received
| ||
by the State as privilege taxes shall be paid into the State | ||
treasury
into a special Fund to be known as the Metropolitan | ||
Exposition,
Auditorium and Office Building Fund until such | ||
Fund is repealed, and thereafter shall be paid into the | ||
General Revenue Fund in the State Treasury .
| ||
(c) Fifty per cent of the total of all monies received by | ||
the State
as privilege taxes under the provisions of this Act | ||
shall be paid into
the Agricultural Premium Fund.
| ||
(d) Seven per cent of the total of all monies received by | ||
the State
as privilege taxes shall be paid into the Fair and |
Exposition Fund in
the State treasury; provided, however, that | ||
when all bonds issued prior to
July 1, 1984 by the Metropolitan | ||
Fair and Exposition Authority shall have
been paid or payment | ||
shall have been provided for upon a refunding of those
bonds, | ||
thereafter 1/12 of $1,665,662 of such monies shall be paid | ||
each
month into the Build Illinois Fund, and the remainder | ||
into the Fair and
Exposition Fund. All excess monies shall be | ||
allocated to the Department of
Agriculture for distribution to | ||
county fairs for premiums and
rehabilitation as set forth in | ||
the Agricultural Fair Act.
| ||
(e) The monies provided for in Section 30 shall be paid | ||
into the
Illinois Thoroughbred Breeders Fund.
| ||
(f) The monies provided for in Section 31 shall be paid | ||
into the
Illinois Standardbred Breeders Fund.
| ||
(g) Until January 1, 2000, that part representing
1/2 of | ||
the total breakage in Thoroughbred,
Harness, Appaloosa, | ||
Arabian, and Quarter Horse racing in the State shall
be paid | ||
into the Illinois Race Track Improvement Fund as established
| ||
in Section 32.
| ||
(h) All other monies received by the Board under this Act | ||
shall be
paid into the Horse Racing Fund.
| ||
(i) The salaries of the Board members, secretary, | ||
stewards,
directors of mutuels, veterinarians, | ||
representatives, accountants,
clerks, stenographers, | ||
inspectors and other employees of the Board, and
all expenses | ||
of the Board incident to the administration of this Act,
|
including, but not limited to, all expenses and salaries | ||
incident to the
taking of saliva and urine samples in | ||
accordance with the rules and
regulations of the Board shall | ||
be paid out of the Agricultural Premium
Fund.
| ||
(j) The Agricultural Premium Fund shall also be used:
| ||
(1) for the expenses of operating the Illinois State | ||
Fair and the
DuQuoin State Fair, including the
payment of | ||
prize money or premiums;
| ||
(2) for the distribution to county fairs, vocational | ||
agriculture
section fairs, agricultural societies, and | ||
agricultural extension clubs
in accordance with the | ||
Agricultural Fair Act, as
amended;
| ||
(3) for payment of prize monies and premiums awarded | ||
and for
expenses incurred in connection with the | ||
International Livestock
Exposition and the Mid-Continent | ||
Livestock Exposition held in Illinois,
which premiums, and | ||
awards must be approved, and paid by the Illinois
| ||
Department of Agriculture;
| ||
(4) for personal service of county agricultural | ||
advisors and county
home advisors;
| ||
(5) for distribution to agricultural home economic | ||
extension
councils in accordance with "An Act in relation | ||
to additional support
and finance for the Agricultural and | ||
Home Economic Extension Councils in
the several counties | ||
in this State and making an appropriation
therefor", | ||
approved July 24, 1967, as amended;
|
(6) for research on equine disease, including a | ||
development center
therefor;
| ||
(7) for training scholarships for study on equine | ||
diseases to
students at the University of Illinois College | ||
of Veterinary Medicine;
| ||
(8) for the rehabilitation, repair and maintenance of
| ||
the Illinois and DuQuoin State Fair Grounds and
the | ||
structures and facilities thereon and the construction of | ||
permanent
improvements on such Fair Grounds, including | ||
such structures, facilities and
property located on such
| ||
State Fair Grounds which are under the custody and control | ||
of the
Department of Agriculture;
| ||
(9) (blank);
| ||
(10) for the expenses of the Department of Commerce | ||
and Economic Opportunity under Sections
605-620, 605-625, | ||
and
605-630 of the Department of Commerce and Economic | ||
Opportunity Law (20 ILCS
605/605-620, 605/605-625, and | ||
605/605-630);
| ||
(11) for remodeling, expanding, and reconstructing | ||
facilities
destroyed by fire of any Fair and Exposition | ||
Authority in counties with
a population of 1,000,000 or | ||
more inhabitants;
| ||
(12) for the purpose of assisting in the care and | ||
general
rehabilitation of veterans with disabilities of | ||
any war and their surviving
spouses and orphans;
| ||
(13) for expenses of the Department of State Police |
for duties
performed under this Act;
| ||
(14) for the Department of Agriculture for soil | ||
surveys and soil and water
conservation purposes;
| ||
(15) for the Department of Agriculture for grants to | ||
the City of Chicago
for conducting the Chicagofest;
| ||
(16) for the State Comptroller for grants and | ||
operating expenses authorized by the Illinois Global | ||
Partnership Act.
| ||
(k) To the extent that monies paid by the Board to the | ||
Agricultural
Premium Fund are in the opinion of the Governor | ||
in excess of the amount
necessary for the purposes herein | ||
stated, the Governor shall notify the
Comptroller and the | ||
State Treasurer of such fact, who, upon receipt of
such | ||
notification, shall transfer such excess monies from the
| ||
Agricultural Premium Fund to the General Revenue Fund.
| ||
(Source: P.A. 99-143, eff. 7-27-15; 99-933, eff. 1-27-17; | ||
100-110, eff. 8-15-17; 100-863, eff. 8-14-18.)
| ||
Section 3-110. The Illinois Gambling Act is amended by | ||
changing Section 13 as follows:
| ||
(230 ILCS 10/13) (from Ch. 120, par. 2413)
| ||
Sec. 13. Wagering tax; rate; distribution.
| ||
(a) Until January 1, 1998, a tax is imposed on the adjusted | ||
gross
receipts received from gambling games authorized under | ||
this Act at the rate of
20%.
|
(a-1) From January 1, 1998 until July 1, 2002, a privilege | ||
tax is
imposed on persons engaged in the business of | ||
conducting riverboat gambling
operations, based on the | ||
adjusted gross receipts received by a licensed owner
from | ||
gambling games authorized under this Act at the following | ||
rates:
| ||
15% of annual adjusted gross receipts up to and | ||
including $25,000,000;
| ||
20% of annual adjusted gross receipts in excess of | ||
$25,000,000 but not
exceeding $50,000,000;
| ||
25% of annual adjusted gross receipts in excess of | ||
$50,000,000 but not
exceeding $75,000,000;
| ||
30% of annual adjusted gross receipts in excess of | ||
$75,000,000 but not
exceeding $100,000,000;
| ||
35% of annual adjusted gross receipts in excess of | ||
$100,000,000.
| ||
(a-2) From July 1, 2002 until July 1, 2003, a privilege tax | ||
is imposed on
persons engaged in the business of conducting | ||
riverboat gambling operations,
other than licensed managers | ||
conducting riverboat gambling operations on behalf
of the | ||
State, based on the adjusted gross receipts received by a | ||
licensed
owner from gambling games authorized under this Act | ||
at the following rates:
| ||
15% of annual adjusted gross receipts up to and | ||
including $25,000,000;
| ||
22.5% of annual adjusted gross receipts in excess of |
$25,000,000 but not
exceeding $50,000,000;
| ||
27.5% of annual adjusted gross receipts in excess of | ||
$50,000,000 but not
exceeding $75,000,000;
| ||
32.5% of annual adjusted gross receipts in excess of | ||
$75,000,000 but not
exceeding $100,000,000;
| ||
37.5% of annual adjusted gross receipts in excess of | ||
$100,000,000 but not
exceeding $150,000,000;
| ||
45% of annual adjusted gross receipts in excess of | ||
$150,000,000 but not
exceeding $200,000,000;
| ||
50% of annual adjusted gross receipts in excess of | ||
$200,000,000.
| ||
(a-3) Beginning July 1, 2003, a privilege tax is imposed | ||
on persons engaged
in the business of conducting riverboat | ||
gambling operations, other than
licensed managers conducting | ||
riverboat gambling operations on behalf of the
State, based on | ||
the adjusted gross receipts received by a licensed owner from
| ||
gambling games authorized under this Act at the following | ||
rates:
| ||
15% of annual adjusted gross receipts up to and | ||
including $25,000,000;
| ||
27.5% of annual adjusted gross receipts in excess of | ||
$25,000,000 but not
exceeding $37,500,000;
| ||
32.5% of annual adjusted gross receipts in excess of | ||
$37,500,000 but not
exceeding $50,000,000;
| ||
37.5% of annual adjusted gross receipts in excess of | ||
$50,000,000 but not
exceeding $75,000,000;
|
45% of annual adjusted gross receipts in excess of | ||
$75,000,000 but not
exceeding $100,000,000;
| ||
50% of annual adjusted gross receipts in excess of | ||
$100,000,000 but not
exceeding $250,000,000;
| ||
70% of annual adjusted gross receipts in excess of | ||
$250,000,000.
| ||
An amount equal to the amount of wagering taxes collected | ||
under this
subsection (a-3) that are in addition to the amount | ||
of wagering taxes that
would have been collected if the | ||
wagering tax rates under subsection (a-2)
were in effect shall | ||
be paid into the Common School Fund.
| ||
The privilege tax imposed under this subsection (a-3) | ||
shall no longer be
imposed beginning on the earlier of (i) July | ||
1, 2005; (ii) the first date
after June 20, 2003 that riverboat | ||
gambling operations are conducted
pursuant to a dormant | ||
license; or (iii) the first day that riverboat gambling
| ||
operations are conducted under the authority of an owners | ||
license that is in
addition to the 10 owners licenses | ||
initially authorized under this Act.
For the purposes of this | ||
subsection (a-3), the term "dormant license"
means an owners | ||
license that is authorized by this Act under which no
| ||
riverboat gambling operations are being conducted on June 20, | ||
2003.
| ||
(a-4) Beginning on the first day on which the tax imposed | ||
under
subsection (a-3) is no longer imposed and ending upon | ||
the imposition of the privilege tax under subsection (a-5) of |
this Section, a privilege tax is imposed on persons
engaged in | ||
the business of conducting gambling operations, other
than | ||
licensed managers conducting riverboat gambling operations on | ||
behalf of
the State, based on the adjusted gross receipts | ||
received by a licensed owner
from gambling games authorized | ||
under this Act at the following rates:
| ||
15% of annual adjusted gross receipts up to and | ||
including $25,000,000;
| ||
22.5% of annual adjusted gross receipts in excess of | ||
$25,000,000 but not
exceeding $50,000,000;
| ||
27.5% of annual adjusted gross receipts in excess of | ||
$50,000,000 but not
exceeding $75,000,000;
| ||
32.5% of annual adjusted gross receipts in excess of | ||
$75,000,000 but not
exceeding $100,000,000;
| ||
37.5% of annual adjusted gross receipts in excess of | ||
$100,000,000 but not
exceeding $150,000,000;
| ||
45% of annual adjusted gross receipts in excess of | ||
$150,000,000 but not
exceeding $200,000,000;
| ||
50% of annual adjusted gross receipts in excess of | ||
$200,000,000.
| ||
For the imposition of the privilege tax in this subsection | ||
(a-4), amounts paid pursuant to item (1) of subsection (b) of | ||
Section 56 of the Illinois Horse Racing Act of 1975 shall not | ||
be included in the determination of adjusted gross receipts. | ||
(a-5)(1) Beginning on July 1, 2020, a privilege tax is | ||
imposed on persons engaged in the business of conducting |
gambling operations, other than the owners licensee under | ||
paragraph (1) of subsection (e-5) of Section 7 and licensed | ||
managers conducting riverboat gambling operations on behalf of | ||
the State, based on the adjusted gross receipts received by | ||
such licensee from the gambling games authorized under this | ||
Act. The privilege tax for all gambling games other than table | ||
games, including, but not limited to, slot machines, video | ||
game of chance gambling, and electronic gambling games shall | ||
be at the following rates: | ||
15% of annual adjusted gross receipts up to and | ||
including $25,000,000; | ||
22.5% of annual adjusted gross receipts in excess of | ||
$25,000,000 but not exceeding $50,000,000; | ||
27.5% of annual adjusted gross receipts in excess of | ||
$50,000,000 but not exceeding $75,000,000; | ||
32.5% of annual adjusted gross receipts in excess of | ||
$75,000,000 but not exceeding $100,000,000; | ||
37.5% of annual adjusted gross receipts in excess of | ||
$100,000,000 but not exceeding $150,000,000; | ||
45% of annual adjusted gross receipts in excess of | ||
$150,000,000 but not exceeding $200,000,000; | ||
50% of annual adjusted gross receipts in excess of | ||
$200,000,000. | ||
The privilege tax for table games shall be at the | ||
following rates: | ||
15% of annual adjusted gross receipts up to and |
including $25,000,000; | ||
20% of annual adjusted gross receipts in excess of | ||
$25,000,000. | ||
For the imposition of the privilege tax in this subsection | ||
(a-5), amounts paid pursuant to item (1) of subsection (b) of | ||
Section 56 of the Illinois Horse Racing Act of 1975 shall not | ||
be included in the determination of adjusted gross receipts. | ||
(2) Beginning on the first day that an owners licensee | ||
under paragraph (1) of subsection (e-5) of Section 7 conducts | ||
gambling operations, either in a temporary facility or a | ||
permanent facility, a privilege tax is imposed on persons | ||
engaged in the business of conducting gambling operations | ||
under paragraph (1) of subsection (e-5) of Section 7, other | ||
than licensed managers conducting riverboat gambling | ||
operations on behalf of the State, based on the adjusted gross | ||
receipts received by such licensee from the gambling games | ||
authorized under this Act. The privilege tax for all gambling | ||
games other than table games, including, but not limited to, | ||
slot machines, video game of chance gambling, and electronic | ||
gambling games shall be at the following rates: | ||
12% of annual adjusted gross receipts up to and
| ||
including $25,000,000 to the State and 10.5% of annual | ||
adjusted gross receipts up to and including $25,000,000 to | ||
the City of Chicago; | ||
16% of annual adjusted gross receipts in excess of
| ||
$25,000,000 but not exceeding $50,000,000 to the State and |
14% of annual adjusted gross receipts in excess of | ||
$25,000,000 but not exceeding $50,000,000 to the City of | ||
Chicago; | ||
20.1% of annual adjusted gross receipts in excess of
| ||
$50,000,000 but not exceeding $75,000,000 to the State and | ||
17.4% of annual adjusted gross receipts in excess of | ||
$50,000,000 but not exceeding $75,000,000 to the City of | ||
Chicago; | ||
21.4% of annual adjusted gross receipts in excess of
| ||
$75,000,000 but not exceeding $100,000,000 to the State | ||
and 18.6% of annual adjusted gross receipts in excess of | ||
$75,000,000 but not exceeding $100,000,000 to the City of | ||
Chicago; | ||
22.7% of annual adjusted gross receipts in excess of
| ||
$100,000,000 but not exceeding $150,000,000 to the State | ||
and 19.8% of annual adjusted gross receipts in excess of | ||
$100,000,000 but not exceeding $150,000,000 to the City of | ||
Chicago; | ||
24.1% of annual adjusted gross receipts in excess of
| ||
$150,000,000 but not exceeding $225,000,000 to the State | ||
and 20.9% of annual adjusted gross receipts in excess of | ||
$150,000,000 but not exceeding $225,000,000 to the City of | ||
Chicago; | ||
26.8% of annual adjusted gross receipts in excess of
| ||
$225,000,000 but not exceeding $1,000,000,000 to the State | ||
and 23.2% of annual adjusted gross receipts in excess of |
$225,000,000 but not exceeding $1,000,000,000 to the City | ||
of Chicago; | ||
40% of annual adjusted gross receipts in excess of | ||
$1,000,000,000 to the State and 34.7% of annual gross | ||
receipts in excess of $1,000,000,000 to the City of | ||
Chicago. | ||
The privilege tax for table games shall be at the | ||
following rates: | ||
8.1% of annual adjusted gross receipts up to and | ||
including $25,000,000 to the State and 6.9% of annual | ||
adjusted gross receipts up to and including $25,000,000 to | ||
the City of Chicago; | ||
10.7% of annual adjusted gross receipts in excess of | ||
$25,000,000 but not exceeding $75,000,000 to the State and | ||
9.3% of annual adjusted gross receipts in excess of | ||
$25,000,000 but not exceeding $75,000,000 to the City of | ||
Chicago; | ||
11.2% of annual adjusted gross receipts in excess of | ||
$75,000,000 but not exceeding $175,000,000 to the State | ||
and 9.8% of annual adjusted gross receipts in excess of | ||
$75,000,000 but not exceeding $175,000,000 to the City of | ||
Chicago; | ||
13.5% of annual adjusted gross receipts in excess of | ||
$175,000,000 but not exceeding $225,000,000 to the State | ||
and 11.5% of annual adjusted gross receipts in excess of | ||
$175,000,000 but not exceeding $225,000,000 to the City of |
Chicago; | ||
15.1% of annual adjusted gross receipts in excess of | ||
$225,000,000 but not exceeding $275,000,000 to the State | ||
and 12.9% of annual adjusted gross receipts in excess of | ||
$225,000,000 but not exceeding $275,000,000 to the City of | ||
Chicago; | ||
16.2% of annual adjusted gross receipts in excess of | ||
$275,000,000 but not exceeding $375,000,000 to the State | ||
and 13.8% of annual adjusted gross receipts in excess of | ||
$275,000,000 but not exceeding $375,000,000 to the City of | ||
Chicago; | ||
18.9% of annual adjusted gross receipts in excess of | ||
$375,000,000 to the State and 16.1% of annual gross | ||
receipts in excess of $375,000,000 to the City of Chicago. | ||
For the imposition of the privilege tax in this subsection | ||
(a-5), amounts paid pursuant to item (1) of subsection (b) of | ||
Section 56 of the Illinois Horse Racing Act of 1975 shall not | ||
be included in the determination of adjusted gross receipts. | ||
Notwithstanding the provisions of this subsection (a-5), | ||
for the first 10 years that the privilege tax is imposed under | ||
this subsection (a-5), the privilege tax shall be imposed on | ||
the modified annual adjusted gross receipts of a riverboat or | ||
casino conducting gambling operations in the City of East St. | ||
Louis, unless: | ||
(1) the riverboat or casino fails to employ at least | ||
450 people; |
(2) the riverboat or casino fails to maintain | ||
operations in a manner consistent with this Act or is not a | ||
viable riverboat or casino subject to the approval of the | ||
Board; or | ||
(3) the owners licensee is not an entity in which | ||
employees participate in an employee stock ownership plan. | ||
As used in this subsection (a-5), "modified annual | ||
adjusted gross receipts" means: | ||
(A) for calendar year 2020, the annual adjusted gross | ||
receipts for the current year minus the difference between | ||
an amount equal to the average annual adjusted gross | ||
receipts from a riverboat or casino conducting gambling | ||
operations in the City of East St. Louis for 2014, 2015, | ||
2016, 2017, and 2018 and the annual adjusted gross | ||
receipts for 2018; | ||
(B) for calendar year 2021, the annual adjusted gross | ||
receipts for the current year minus the difference between | ||
an amount equal to the average annual adjusted gross | ||
receipts from a riverboat or casino conducting gambling | ||
operations in the City of East St. Louis for 2014, 2015, | ||
2016, 2017, and 2018 and the annual adjusted gross | ||
receipts for 2019; and | ||
(C) for calendar years 2022 through 2029, the annual | ||
adjusted gross receipts for the current year minus the | ||
difference between an amount equal to the average annual | ||
adjusted gross receipts from a riverboat or casino |
conducting gambling operations in the City of East St. | ||
Louis for 3 years preceding the current year and the | ||
annual adjusted gross receipts for the immediately | ||
preceding year. | ||
(a-6) From June 28, 2019 (the effective date of Public Act | ||
101-31) until June 30, 2023, an owners licensee that conducted | ||
gambling operations prior to January 1, 2011 shall receive a | ||
dollar-for-dollar credit against the tax imposed under this | ||
Section for any renovation or construction costs paid by the | ||
owners licensee, but in no event shall the credit exceed | ||
$2,000,000. | ||
Additionally, from June 28, 2019 (the effective date of | ||
Public Act 101-31) until December 31, 2022, an owners licensee | ||
that (i) is located within 15 miles of the Missouri border, and | ||
(ii) has at least 3 riverboats, casinos, or their equivalent | ||
within a 45-mile radius, may be authorized to relocate to a new | ||
location with the approval of both the unit of local | ||
government designated as the home dock and the Board, so long | ||
as the new location is within the same unit of local government | ||
and no more than 3 miles away from its original location. Such | ||
owners licensee shall receive a credit against the tax imposed | ||
under this Section equal to 8% of the total project costs, as | ||
approved by the Board, for any renovation or construction | ||
costs paid by the owners licensee for the construction of the | ||
new facility, provided that the new facility is operational by | ||
July 1, 2022. In determining whether or not to approve a |
relocation, the Board must consider the extent to which the | ||
relocation will diminish the gaming revenues received by other | ||
Illinois gaming facilities. | ||
(a-7) Beginning in the initial adjustment year and through | ||
the final adjustment year, if the total obligation imposed | ||
pursuant to either subsection (a-5) or (a-6) will result in an | ||
owners licensee receiving less after-tax adjusted gross | ||
receipts than it received in calendar year 2018, then the | ||
total amount of privilege taxes that the owners licensee is | ||
required to pay for that calendar year shall be reduced to the | ||
extent necessary so that the after-tax adjusted gross receipts | ||
in that calendar year equals the after-tax adjusted gross | ||
receipts in calendar year 2018, but the privilege tax | ||
reduction shall not exceed the annual adjustment cap. If | ||
pursuant to this subsection (a-7), the total obligation | ||
imposed pursuant to either subsection (a-5) or (a-6) shall be | ||
reduced, then the owners licensee shall not receive a refund | ||
from the State at the end of the subject calendar year but | ||
instead shall be able to apply that amount as a credit against | ||
any payments it owes to the State in the following calendar | ||
year to satisfy its total obligation under either subsection | ||
(a-5) or (a-6). The credit for the final adjustment year shall | ||
occur in the calendar year following the final adjustment | ||
year. | ||
If an owners licensee that conducted gambling operations | ||
prior to January 1, 2019 expands its riverboat or casino, |
including, but not limited to, with respect to its gaming | ||
floor, additional non-gaming amenities such as restaurants, | ||
bars, and hotels and other additional facilities, and incurs | ||
construction and other costs related to such expansion from | ||
June 28, 2019 (the effective date of Public Act 101-31) until | ||
June 28, 2024 (the 5th anniversary of the effective date of | ||
Public Act 101-31), then for each $15,000,000 spent for any | ||
such construction or other costs related to expansion paid by | ||
the owners licensee, the final adjustment year shall be | ||
extended by one year and the annual adjustment cap shall | ||
increase by 0.2% of adjusted gross receipts during each | ||
calendar year until and including the final adjustment year. | ||
No further modifications to the final adjustment year or | ||
annual adjustment cap shall be made after $75,000,000 is | ||
incurred in construction or other costs related to expansion | ||
so that the final adjustment year shall not extend beyond the | ||
9th calendar year after the initial adjustment year, not | ||
including the initial adjustment year, and the annual | ||
adjustment cap shall not exceed 4% of adjusted gross receipts | ||
in a particular calendar year. Construction and other costs | ||
related to expansion shall include all project related costs, | ||
including, but not limited to, all hard and soft costs, | ||
financing costs, on or off-site ground, road or utility work, | ||
cost of gaming equipment and all other personal property, | ||
initial fees assessed for each incremental gaming position, | ||
and the cost of incremental land acquired for such expansion. |
Soft costs shall include, but not be limited to, legal fees, | ||
architect, engineering and design costs, other consultant | ||
costs, insurance cost, permitting costs, and pre-opening costs | ||
related to the expansion, including, but not limited to, any | ||
of the following: marketing, real estate taxes, personnel, | ||
training, travel and out-of-pocket expenses, supply, | ||
inventory, and other costs, and any other project related soft | ||
costs. | ||
To be eligible for the tax credits in subsection (a-6), | ||
all construction contracts shall include a requirement that | ||
the contractor enter into a project labor agreement with the | ||
building and construction trades council with geographic | ||
jurisdiction of the location of the proposed gaming facility. | ||
Notwithstanding any other provision of this subsection | ||
(a-7), this subsection (a-7) does not apply to an owners | ||
licensee unless such owners licensee spends at least | ||
$15,000,000 on construction and other costs related to its | ||
expansion, excluding the initial fees assessed for each | ||
incremental gaming position. | ||
This subsection (a-7) does not apply to owners licensees
| ||
authorized pursuant to subsection (e-5) of Section 7 of this
| ||
Act. | ||
For purposes of this subsection (a-7): | ||
"Building and construction trades council" means any | ||
organization representing multiple construction entities that | ||
are monitoring or attentive to compliance with public or |
workers' safety laws, wage and hour requirements, or other | ||
statutory requirements or that are making or maintaining | ||
collective bargaining agreements. | ||
"Initial adjustment year" means the year commencing on | ||
January 1 of the calendar year immediately following the | ||
earlier of the following: | ||
(1) the commencement of gambling operations, either in | ||
a temporary or permanent facility, with respect to the | ||
owners license authorized under paragraph (1) of | ||
subsection (e-5) of Section 7 of this Act; or | ||
(2) June 28, 2021 (24 months after the effective date | ||
of Public Act 101-31); | ||
provided the initial adjustment year shall not commence | ||
earlier than June 28, 2020 (12 months after the effective date | ||
of Public Act 101-31). | ||
"Final adjustment year" means the 2nd calendar year after | ||
the initial adjustment year, not including the initial | ||
adjustment year, and as may be extended further as described | ||
in this subsection (a-7). | ||
"Annual adjustment cap" means 3% of adjusted gross | ||
receipts in a particular calendar year, and as may be | ||
increased further as otherwise described in this subsection | ||
(a-7). | ||
(a-8) Riverboat gambling operations conducted by a | ||
licensed manager on
behalf of the State are not subject to the | ||
tax imposed under this Section.
|
(a-9) Beginning on January 1, 2020, the calculation of | ||
gross receipts or adjusted gross receipts, for the purposes of | ||
this Section, for a riverboat, a casino, or an organization | ||
gaming facility shall not include the dollar amount of | ||
non-cashable vouchers, coupons, and electronic promotions | ||
redeemed by wagerers upon the riverboat, in the casino, or in | ||
the organization gaming facility up to and including an amount | ||
not to exceed 20% of a riverboat's, a casino's, or an | ||
organization gaming facility's adjusted gross receipts. | ||
The Illinois Gaming Board shall submit to the General | ||
Assembly a comprehensive report no later than March 31, 2023 | ||
detailing, at a minimum, the effect of removing non-cashable | ||
vouchers, coupons, and electronic promotions from this | ||
calculation on net gaming revenues to the State in calendar | ||
years 2020 through 2022, the increase or reduction in wagerers | ||
as a result of removing non-cashable vouchers, coupons, and | ||
electronic promotions from this calculation, the effect of the | ||
tax rates in subsection (a-5) on net gaming revenues to this | ||
State, and proposed modifications to the calculation. | ||
(a-10) The taxes imposed by this Section shall be paid by | ||
the licensed
owner or the organization gaming licensee to the | ||
Board not later than 5:00 o'clock p.m. of the day after the day
| ||
when the wagers were made.
| ||
(a-15) If the privilege tax imposed under subsection (a-3) | ||
is no longer imposed pursuant to item (i) of the last paragraph | ||
of subsection (a-3), then by June 15 of each year, each owners |
licensee, other than an owners licensee that admitted | ||
1,000,000 persons or
fewer in calendar year 2004, must, in | ||
addition to the payment of all amounts otherwise due under | ||
this Section, pay to the Board a reconciliation payment in the | ||
amount, if any, by which the licensed owner's base amount | ||
exceeds the amount of net privilege tax paid by the licensed | ||
owner to the Board in the then current State fiscal year. A | ||
licensed owner's net privilege tax obligation due for the | ||
balance of the State fiscal year shall be reduced up to the | ||
total of the amount paid by the licensed owner in its June 15 | ||
reconciliation payment. The obligation imposed by this | ||
subsection (a-15) is binding on any person, firm, corporation, | ||
or other entity that acquires an ownership interest in any | ||
such owners license. The obligation imposed under this | ||
subsection (a-15) terminates on the earliest of: (i) July 1, | ||
2007, (ii) the first day after the effective date of this | ||
amendatory Act of the 94th General Assembly that riverboat | ||
gambling operations are conducted pursuant to a dormant | ||
license, (iii) the first day that riverboat gambling | ||
operations are conducted under the authority of an owners | ||
license that is in addition to the 10 owners licenses | ||
initially authorized under this Act, or (iv) the first day | ||
that a licensee under the Illinois Horse Racing Act of 1975 | ||
conducts gaming operations with slot machines or other | ||
electronic gaming devices. The Board must reduce the | ||
obligation imposed under this subsection (a-15) by an amount |
the Board deems reasonable for any of the following reasons: | ||
(A) an act or acts of God, (B) an act of bioterrorism or | ||
terrorism or a bioterrorism or terrorism threat that was | ||
investigated by a law enforcement agency, or (C) a condition | ||
beyond the control of the owners licensee that does not result | ||
from any act or omission by the owners licensee or any of its | ||
agents and that poses a hazardous threat to the health and | ||
safety of patrons. If an owners licensee pays an amount in | ||
excess of its liability under this Section, the Board shall | ||
apply the overpayment to future payments required under this | ||
Section. | ||
For purposes of this subsection (a-15): | ||
"Act of God" means an incident caused by the operation of | ||
an extraordinary force that cannot be foreseen, that cannot be | ||
avoided by the exercise of due care, and for which no person | ||
can be held liable.
| ||
"Base amount" means the following: | ||
For a riverboat in Alton, $31,000,000.
| ||
For a riverboat in East Peoria, $43,000,000.
| ||
For the Empress riverboat in Joliet, $86,000,000.
| ||
For a riverboat in Metropolis, $45,000,000.
| ||
For the Harrah's riverboat in Joliet, $114,000,000.
| ||
For a riverboat in Aurora, $86,000,000.
| ||
For a riverboat in East St. Louis, $48,500,000.
| ||
For a riverboat in Elgin, $198,000,000.
| ||
"Dormant license" has the meaning ascribed to it in |
subsection (a-3).
| ||
"Net privilege tax" means all privilege taxes paid by a | ||
licensed owner to the Board under this Section, less all | ||
payments made from the State Gaming Fund pursuant to | ||
subsection (b) of this Section. | ||
The changes made to this subsection (a-15) by Public Act | ||
94-839 are intended to restate and clarify the intent of | ||
Public Act 94-673 with respect to the amount of the payments | ||
required to be made under this subsection by an owners | ||
licensee to the Board.
| ||
(b) From the tax revenue from riverboat or casino gambling
| ||
deposited in the State Gaming Fund under this Section, an | ||
amount equal to 5% of
adjusted gross receipts generated by a | ||
riverboat or a casino, other than a riverboat or casino | ||
designated in paragraph (1), (3), or (4) of subsection (e-5) | ||
of Section 7, shall be paid monthly, subject
to appropriation | ||
by the General Assembly, to the unit of local government in | ||
which the casino is located or that
is designated as the home | ||
dock of the riverboat. Notwithstanding anything to the | ||
contrary, beginning on the first day that an owners licensee | ||
under paragraph (1), (2), (3), (4), (5), or (6) of subsection | ||
(e-5) of Section 7 conducts gambling operations, either in a | ||
temporary facility or a permanent facility, and for 2 years | ||
thereafter, a unit of local government designated as the home | ||
dock of a riverboat whose license was issued before January 1, | ||
2019, other than a riverboat conducting gambling operations in |
the City of East St. Louis, shall not receive less under this | ||
subsection (b) than the amount the unit of local government | ||
received under this subsection (b) in calendar year 2018. | ||
Notwithstanding anything to the contrary and because the City | ||
of East St. Louis is a financially distressed city, beginning | ||
on the first day that an owners licensee under paragraph (1), | ||
(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7 | ||
conducts gambling operations, either in a temporary facility | ||
or a permanent facility, and for 10 years thereafter, a unit of | ||
local government designated as the home dock of a riverboat | ||
conducting gambling operations in the City of East St. Louis | ||
shall not receive less under this subsection (b) than the | ||
amount the unit of local government received under this | ||
subsection (b) in calendar year 2018. | ||
From the tax revenue
deposited in the State Gaming Fund | ||
pursuant to riverboat or casino gambling operations
conducted | ||
by a licensed manager on behalf of the State, an amount equal | ||
to 5%
of adjusted gross receipts generated pursuant to those | ||
riverboat or casino gambling
operations shall be paid monthly,
| ||
subject to appropriation by the General Assembly, to the unit | ||
of local
government that is designated as the home dock of the | ||
riverboat upon which
those riverboat gambling operations are | ||
conducted or in which the casino is located. | ||
From the tax revenue from riverboat or casino gambling | ||
deposited in the State Gaming Fund under this Section, an | ||
amount equal to 5% of the adjusted gross receipts generated by |
a riverboat designated in paragraph (3) of subsection (e-5) of | ||
Section 7 shall be divided and remitted monthly, subject to | ||
appropriation, as follows: 70% to Waukegan, 10% to Park City, | ||
15% to North Chicago, and 5% to Lake County. | ||
From the tax revenue from riverboat or casino gambling | ||
deposited in the State Gaming Fund under this Section, an | ||
amount equal to 5% of the adjusted gross receipts generated by | ||
a riverboat designated in paragraph (4) of subsection (e-5) of | ||
Section 7 shall be remitted monthly, subject to appropriation, | ||
as follows: 70% to the City of Rockford, 5% to the City of | ||
Loves Park, 5% to the Village of Machesney, and 20% to | ||
Winnebago County. | ||
From the tax revenue from riverboat or casino gambling | ||
deposited in the State Gaming Fund under this Section, an | ||
amount equal to 5% of the adjusted gross receipts generated by | ||
a riverboat designated in paragraph (5) of subsection (e-5) of | ||
Section 7 shall be remitted monthly, subject to appropriation, | ||
as follows: 2% to the unit of local government in which the | ||
riverboat or casino is located, and 3% shall be distributed: | ||
(A) in accordance with a regional capital development plan | ||
entered into by the following communities: Village of Beecher, | ||
City of Blue Island, Village of Burnham, City of Calumet City, | ||
Village of Calumet Park, City of Chicago Heights, City of | ||
Country Club Hills, Village of Crestwood, Village of Crete, | ||
Village of Dixmoor, Village of Dolton, Village of East Hazel | ||
Crest, Village of Flossmoor, Village of Ford Heights, Village |
of Glenwood, City of Harvey, Village of Hazel Crest, Village | ||
of Homewood, Village of Lansing, Village of Lynwood, City of | ||
Markham, Village of Matteson, Village of Midlothian, Village | ||
of Monee, City of Oak Forest, Village of Olympia Fields, | ||
Village of Orland Hills, Village of Orland Park, City of Palos | ||
Heights, Village of Park Forest, Village of Phoenix, Village | ||
of Posen, Village of Richton Park, Village of Riverdale, | ||
Village of Robbins, Village of Sauk Village, Village of South | ||
Chicago Heights, Village of South Holland, Village of Steger, | ||
Village of Thornton, Village of Tinley Park, Village of | ||
University Park and Village of Worth; or (B) if no regional | ||
capital development plan exists, equally among the communities | ||
listed in item (A) to be used for capital expenditures or | ||
public pension payments, or both. | ||
Units of local government may refund any portion of the | ||
payment that they receive pursuant to this subsection (b) to | ||
the riverboat or casino.
| ||
(b-4) Beginning on the first day the licensee under | ||
paragraph (5) of subsection (e-5) of Section 7 conducts | ||
gambling operations, either in a temporary facility or a | ||
permanent facility, and ending on July 31, 2042, from the tax | ||
revenue deposited in the State Gaming Fund under this Section, | ||
$5,000,000 shall be paid annually, subject
to appropriation, | ||
to the host municipality of that owners licensee of a license | ||
issued or re-issued pursuant to Section
7.1 of this Act before | ||
January 1, 2012. Payments received by the host municipality |
pursuant to this subsection (b-4) may not be shared with any | ||
other unit of local government. | ||
(b-5) Beginning on June 28, 2019 (the effective date of | ||
Public Act 101-31), from the tax revenue
deposited in the | ||
State Gaming Fund under this Section, an amount equal to 3% of
| ||
adjusted gross receipts generated by each organization gaming | ||
facility located outside Madison County shall be paid monthly, | ||
subject
to appropriation by the General Assembly, to a | ||
municipality other than the Village of Stickney in which each | ||
organization gaming facility is located or, if the | ||
organization gaming facility is not located within a | ||
municipality, to the county in which the organization gaming | ||
facility is located, except as otherwise provided in this | ||
Section. From the tax revenue deposited in the State Gaming | ||
Fund under this Section, an amount equal to 3% of adjusted | ||
gross receipts generated by an organization gaming facility | ||
located in the Village of Stickney shall be paid monthly, | ||
subject to appropriation by the General Assembly, as follows: | ||
25% to the Village of Stickney, 5% to the City of Berwyn, 50% | ||
to the Town of Cicero, and 20% to the Stickney Public Health | ||
District. | ||
From the tax revenue deposited in the State Gaming Fund | ||
under this Section, an amount equal to 5% of adjusted gross | ||
receipts generated by an organization gaming facility located | ||
in the City of Collinsville shall be paid monthly, subject to | ||
appropriation by the General Assembly, as follows: 30% to the |
City of Alton, 30% to the City of East St. Louis, and 40% to | ||
the City of Collinsville. | ||
Municipalities and counties may refund any portion of the | ||
payment that they receive pursuant to this subsection (b-5) to | ||
the organization gaming facility. | ||
(b-6) Beginning on June 28, 2019 (the effective date of | ||
Public Act 101-31), from the tax revenue deposited in the | ||
State Gaming Fund under this Section, an amount equal to 2% of | ||
adjusted gross receipts generated by an organization gaming | ||
facility located outside Madison County shall be paid monthly, | ||
subject to appropriation by the General Assembly, to the | ||
county in which the organization gaming facility is located | ||
for the purposes of its criminal justice system or health care | ||
system. | ||
Counties may refund any portion of the payment that they | ||
receive pursuant to this subsection (b-6) to the organization | ||
gaming facility. | ||
(b-7) From the tax revenue from the organization gaming | ||
licensee located in one of the following townships of Cook | ||
County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or | ||
Worth, an amount equal to 5% of the adjusted gross receipts | ||
generated by that organization gaming licensee shall be | ||
remitted monthly, subject to appropriation, as follows: 2% to | ||
the unit of local government in which the organization gaming | ||
licensee is located, and 3% shall be distributed: (A) in | ||
accordance with a regional capital development plan entered |
into by the following communities: Village of Beecher, City of | ||
Blue Island, Village of Burnham, City of Calumet City, Village | ||
of Calumet Park, City of Chicago Heights, City of Country Club | ||
Hills, Village of Crestwood, Village of Crete, Village of | ||
Dixmoor, Village of Dolton, Village of East Hazel Crest, | ||
Village of Flossmoor, Village of Ford Heights, Village of | ||
Glenwood, City of Harvey, Village of Hazel Crest, Village of | ||
Homewood, Village of Lansing, Village of Lynwood, City of | ||
Markham, Village of Matteson, Village of Midlothian, Village | ||
of Monee, City of Oak Forest, Village of Olympia Fields, | ||
Village of Orland Hills, Village of Orland Park, City of Palos | ||
Heights, Village of Park Forest, Village of Phoenix, Village | ||
of Posen, Village of Richton Park, Village of Riverdale, | ||
Village of Robbins, Village of Sauk Village, Village of South | ||
Chicago Heights, Village of South Holland, Village of Steger, | ||
Village of Thornton, Village of Tinley Park, Village of | ||
University Park, and Village of Worth; or (B) if no regional | ||
capital development plan exists, equally among the communities | ||
listed in item (A) to be used for capital expenditures or | ||
public pension payments, or both. | ||
(b-8) In lieu of the payments under subsection (b) of this | ||
Section, from the tax revenue deposited in the State Gaming
| ||
Fund pursuant to riverboat or casino gambling operations | ||
conducted by an owners licensee
under paragraph (1) of | ||
subsection (e-5) of Section 7, an amount equal to the tax | ||
revenue
generated from the privilege tax imposed by paragraph |
(2) of subsection (a-5) that is to be
paid to the City of | ||
Chicago shall be paid monthly, subject
to appropriation by the | ||
General Assembly, as follows: (1) an amount equal to 0.5% of | ||
the annual adjusted gross receipts
generated by the owners | ||
licensee under paragraph (1) of subsection (e-5) of Section 7 | ||
to the home rule county in which the owners licensee is located | ||
for the purpose of enhancing
the county's criminal justice | ||
system; and (2) the balance to the City of Chicago and shall be | ||
expended or obligated by the City of Chicago for pension | ||
payments in accordance with Public Act 99-506. | ||
(c) Appropriations, as approved by the General Assembly, | ||
may be made
from the State Gaming Fund to the Board (i) for the | ||
administration and enforcement of this Act and the Video | ||
Gaming Act, (ii) for distribution to the Department of State | ||
Police and to the Department of Revenue for the enforcement of | ||
this Act and the Video Gaming Act, and (iii) to the
Department | ||
of Human Services for the administration of programs to treat
| ||
problem gambling, including problem gambling from sports | ||
wagering. The Board's annual appropriations request must | ||
separately state its funding needs for the regulation of | ||
gaming authorized under Section 7.7, riverboat gaming, casino | ||
gaming, video gaming, and sports wagering.
| ||
(c-2) An amount equal to 2% of the adjusted gross receipts | ||
generated by an organization gaming facility located within a | ||
home rule county with a population of over 3,000,000 | ||
inhabitants shall be paid, subject to appropriation
from the |
General Assembly, from the State Gaming Fund to the home rule
| ||
county in which the organization gaming licensee is located | ||
for the purpose of
enhancing the county's criminal justice | ||
system. | ||
(c-3) Appropriations, as approved by the General Assembly, | ||
may be made from the tax revenue deposited into the State | ||
Gaming Fund from organization gaming licensees pursuant to | ||
this Section for the administration and enforcement of this | ||
Act.
| ||
(c-4) After payments required under subsections (b), | ||
(b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from | ||
the tax revenue from organization gaming licensees deposited | ||
into the State Gaming Fund under this Section, all remaining | ||
amounts from organization gaming licensees shall be | ||
transferred into the Capital Projects Fund. | ||
(c-5) (Blank).
| ||
(c-10) Each year the General Assembly shall appropriate | ||
from the General
Revenue Fund to the Education Assistance Fund | ||
an amount equal to the amount
paid into the Horse Racing Equity | ||
Fund pursuant to subsection (c-5) in the
prior calendar year.
| ||
(c-15) After the payments required under subsections (b), | ||
(c), and (c-5)
have been made, an amount equal to 2% of the | ||
adjusted gross receipts of (1)
an owners licensee that | ||
relocates pursuant to Section 11.2, (2) an owners
licensee | ||
conducting riverboat gambling operations pursuant to
an
owners | ||
license that is initially issued after June 25, 1999,
or (3) |
the first
riverboat gambling operations conducted by a | ||
licensed manager on behalf of the
State under Section 7.3,
| ||
whichever comes first, shall be paid, subject to appropriation
| ||
from the General Assembly, from the State Gaming Fund to each | ||
home rule
county with a population of over 3,000,000 | ||
inhabitants for the purpose of
enhancing the county's criminal | ||
justice system.
| ||
(c-20) Each year the General Assembly shall appropriate | ||
from the General
Revenue Fund to the Education Assistance Fund | ||
an amount equal to the amount
paid to each home rule county | ||
with a population of over 3,000,000 inhabitants
pursuant to | ||
subsection (c-15) in the prior calendar year.
| ||
(c-21) After the payments required under subsections (b), | ||
(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have | ||
been made, an amount equal to 0.5% of the adjusted gross | ||
receipts generated by the owners licensee under paragraph (1) | ||
of subsection (e-5) of Section 7 shall be paid monthly, | ||
subject to appropriation
from the General Assembly, from the | ||
State Gaming Fund to the home rule
county in which the owners | ||
licensee is located for the purpose of
enhancing the county's | ||
criminal justice system. | ||
(c-22) After the payments required under subsections (b), | ||
(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and | ||
(c-21) have been made, an amount equal to 2% of the adjusted | ||
gross receipts generated by the owners licensee under | ||
paragraph (5) of subsection (e-5) of Section 7 shall be paid, |
subject to appropriation
from the General Assembly, from the | ||
State Gaming Fund to the home rule
county in which the owners | ||
licensee is located for the purpose of
enhancing the county's | ||
criminal justice system. | ||
(c-25) From July 1, 2013 and each July 1 thereafter | ||
through July 1, 2019, $1,600,000 shall be transferred from the | ||
State Gaming Fund to the Chicago State University Education | ||
Improvement Fund.
| ||
On July 1, 2020 and each July 1 thereafter, $3,000,000 | ||
shall be transferred from the State Gaming Fund to the Chicago | ||
State University Education Improvement Fund. | ||
(c-30) On July 1, 2013 or as soon as possible thereafter, | ||
$92,000,000 shall be transferred from the State Gaming Fund to | ||
the School Infrastructure Fund and $23,000,000 shall be | ||
transferred from the State Gaming Fund to the Horse Racing | ||
Equity Fund. | ||
(c-35) Beginning on July 1, 2013, in addition to any | ||
amount transferred under subsection (c-30) of this Section, | ||
$5,530,000 shall be transferred monthly from the State Gaming | ||
Fund to the School Infrastructure Fund. | ||
(d) From time to time, through June 30, 2021, the
Board | ||
shall transfer the remainder of the funds
generated by this | ||
Act into the Education
Assistance Fund , created by Public Act | ||
86-0018, of the State of Illinois .
| ||
(d-5) Beginning on July 1, 2021, on the last day of each | ||
month, or as soon thereafter as possible, after all the |
required expenditures, distributions and transfers have been | ||
made from the State Gaming Fund for the month pursuant to | ||
subsections (b) through (c-35), the Board shall transfer | ||
$22,500,000, along with any deficiencies in such amounts from | ||
prior months, from the State Gaming Fund to the Education | ||
Assistance Fund; then the Board shall transfer the remainder | ||
of the funds generated by this Act, if any, from the State | ||
Gaming Fund to the Capital Projects Fund. | ||
(e) Nothing in this Act shall prohibit the unit of local | ||
government
designated as the home dock of the riverboat from | ||
entering into agreements
with other units of local government | ||
in this State or in other states to
share its portion of the | ||
tax revenue.
| ||
(f) To the extent practicable, the Board shall administer | ||
and collect the
wagering taxes imposed by this Section in a | ||
manner consistent with the
provisions of Sections 4, 5, 5a, | ||
5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of | ||
the Retailers' Occupation Tax Act and Section 3-7 of the
| ||
Uniform Penalty and Interest Act.
| ||
(Source: P.A. 101-31, Article 25, Section 25-910, eff. | ||
6-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19; | ||
101-648, eff. 6-30-20.)
| ||
Section 3-115. The Sports Wagering Act is amended by | ||
changing Section 25-90 as follows: |
(230 ILCS 45/25-90)
| ||
Sec. 25-90. Tax; Sports Wagering Fund. | ||
(a) For the privilege of holding a license to operate | ||
sports wagering under this Act, this State shall impose and | ||
collect 15% of a master sports wagering licensee's adjusted | ||
gross sports wagering receipts from sports wagering. The | ||
accrual method of accounting shall be used for purposes of | ||
calculating the amount of the tax owed by the licensee. | ||
The taxes levied and collected pursuant to this subsection | ||
(a) are due and payable to the Board no later than the last day | ||
of the month following the calendar month in which the | ||
adjusted gross sports wagering receipts were received and the | ||
tax obligation was accrued. | ||
(a-5) In addition to the tax imposed under subsection (a) | ||
of this Section, for the privilege of holding a license to | ||
operate sports wagering under this Act, the State shall impose | ||
and collect 2% of the adjusted gross receipts from sports | ||
wagers that are placed within a home rule county with a | ||
population of over 3,000,000 inhabitants, which shall be paid, | ||
subject to appropriation from the General Assembly, from the | ||
Sports Wagering Fund to that home rule county for the purpose | ||
of enhancing the county's criminal justice system. | ||
(b) The Sports Wagering Fund is hereby created as special | ||
fund in the State treasury. Except as otherwise provided in | ||
this Act, all moneys collected under this Act by the Board | ||
shall be deposited into the Sports Wagering Fund. On the 25th |
of each month, any moneys remaining in the Sports Wagering | ||
Fund in excess of the anticipated monthly expenditures from | ||
the Fund through the next month, as certified by the Board to | ||
the State Comptroller, shall be transferred by the State | ||
Comptroller and the State Treasurer to the Capital Projects | ||
Fund. | ||
(c) Beginning with July 2021, and on a monthly basis | ||
thereafter, the Board shall certify to the State Comptroller | ||
the amount of license fees collected in the month for initial | ||
licenses issued under this Act, except for occupational | ||
licenses. As soon after certification as practicable, the | ||
State Comptroller shall direct and the State Treasurer shall | ||
transfer the certified amount from the Sports Wagering Fund to | ||
the Rebuild Illinois Projects Fund.
| ||
(Source: P.A. 101-31, eff. 6-28-19.) | ||
Section 3-120. The Illinois Public Aid Code is amended by | ||
changing Sections 5-5.4, 12-10, and 12-10.3 and by adding | ||
Sections 5-2.09 and 5-2.10 as follows: | ||
(305 ILCS 5/5-2.09 new) | ||
Sec. 5-2.09. Enhanced federal medical assistance | ||
percentage. In accordance with Section 9817 of the American | ||
Rescue Plan Act of 2021 (Pub. L. 117-2) and corresponding | ||
federal guidance, the Department of Healthcare and Family | ||
Services shall take appropriate actions to claim an enhanced |
federal medical assistance percentage (FMAP) provided by | ||
Section 9817 of the American Rescue Plan Act of 2021 with | ||
respect to expenditures under the State medical assistance | ||
program for home and community-based services from April 1, | ||
2021 through March 31, 2022. The Department is authorized to | ||
use State funds equivalent to the amount of federal funds | ||
attributable to the increased federal medical assistance | ||
percentage under Section 9817 of the American Rescue Plan Act | ||
of 2021 to implement or supplement the implementation of | ||
activities to enhance, expand, or strengthen home and | ||
community based services under the State's medical assistance | ||
program to the extent permitted by and aligned with the goals | ||
of Section 9817 of the American Rescue Plan Act of 2021 through | ||
March 31, 2024 or any revised deadline established by the | ||
federal government. The use of such funds is subject to | ||
compliance with applicable federal requirements and federal | ||
approval, including the approval of any necessary State Plan | ||
Amendments, Waiver Amendments, or other federally required | ||
documents or assurances. | ||
The Department may adopt rules as necessary, including | ||
emergency rules as authorized by Section 5-45 of the Illinois | ||
Administrative Procedure Act, to implement the provisions of | ||
this Section. | ||
(305 ILCS 5/5-2.10 new) | ||
Sec. 5-2.10. Increased accountability for nursing |
facilities. The Department shall develop a plan for the | ||
revitalization of nursing homes licensed under the Nursing | ||
Home Care Act and shall report to the Governor and the General | ||
Assembly on a recommended course of action, including, but not | ||
limited to, the following: | ||
(1) significantly increasing federal funds by | ||
streamlining and raising the nursing home provider | ||
assessment on occupied beds; | ||
(2)improving payments through increased funding and | ||
providing additional incentives for staffing, quality | ||
metrics and infection control measures; and | ||
(3)transitioning the methodologies for reimbursement | ||
of nursing services as provided under this Article to the | ||
Patient Driven Payment Model (PDPM) developed by the | ||
federal Centers for Medicare and Medicaid Services. | ||
No later than September 30, 2021, the Department shall | ||
submit a report to the Governor and the General Assembly, | ||
which outlines the steps taken by the Department, including | ||
discussions with interested stakeholders and industry | ||
representatives, and recommendations for further action by the | ||
General Assembly to provide for accountability and to achieve | ||
the program objectives outlined in this Section, which shall | ||
require action by the General Assembly.
| ||
(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 July 6, 2017 (the effective date of Public | ||
Act 100-23) 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 ID/DD Community Care Act as ID/DD Facilities and | ||
under the MC/DD Act as MC/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 $0.50 per hour wage increase | ||
for non-executive 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. | ||
The Department shall adopt rules, including emergency rules | ||
under subsection (bb) 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. | ||
For facilities licensed by the Department of Public Health | ||
under the ID/DD Community Care Act as ID/DD Facilities and | ||
under the MC/DD Act as MC/DD Facilities, subject to federal | ||
approval, the rates taking effect for services delivered on or | ||
after August 1, 2019 shall be increased by 3.5% over the rates | ||
in effect on June 30, 2019. The Department shall adopt rules, | ||
including emergency rules under subsection (ii) of Section | ||
5-45 of the Illinois Administrative Procedure Act, to | ||
implement the provisions of this Section, including wage | ||
increases for direct care staff. | ||
For facilities licensed by the Department of Public Health | ||
under the ID/DD Community Care Act as ID/DD Facilities and | ||
under the MC/DD Act as MC/DD Facilities, subject to federal | ||
approval, the rates taking effect on the latter of the | ||
approval date of the State Plan Amendment for these facilities | ||
or the Waiver Amendment for the home and community-based | ||
services settings shall include an increase sufficient to | ||
provide a $0.26 per hour wage increase to the base wage for | ||
non-executive staff. The Department shall adopt rules, | ||
including emergency rules as authorized by Section 5-45 of the | ||
Illinois Administrative Procedure Act, to implement the | ||
provisions of
this Section, including wage increases for | ||
direct care staff. |
For facilities licensed by the Department of Public Health | ||
under the ID/DD Community Care Act as ID/DD Facilities and | ||
under the MC/DD Act as MC/DD Facilities, subject to federal | ||
approval of the State Plan Amendment and the Waiver Amendment | ||
for the home and community-based services settings, the rates | ||
taking effect for the services delivered on or after July 1, | ||
2020 shall include an increase sufficient to provide a $1.00 | ||
per hour wage increase for non-executive staff. For services | ||
delivered on or after January 1, 2021, subject to federal | ||
approval of the State Plan Amendment and the Waiver Amendment | ||
for the home and community-based services settings, shall | ||
include an increase sufficient to provide a $0.50 per hour | ||
increase for non-executive staff. The Department shall adopt | ||
rules, including emergency rules as authorized by Section 5-45 | ||
of the Illinois Administrative Procedure Act, to implement the | ||
provisions of this Section, including wage increases for | ||
direct care staff. | ||
For facilities licensed by the Department of Public Health | ||
under the ID/DD Community Care Act as ID/DD Facilities and | ||
under the MC/DD Act as MC/DD Facilities, subject to federal | ||
approval of the State Plan Amendment, the rates taking effect | ||
for the residential services delivered on or after July 1, | ||
2021, shall include an increase sufficient to provide a $0.50 | ||
per hour increase for aides in the rate methodology. For | ||
facilities licensed by the Department of Public Health under | ||
the ID/DD Community Care Act as ID/DD Facilities and under the |
MC/DD Act as MC/DD Facilities, subject to federal approval of | ||
the State Plan Amendment, the rates taking effect for the | ||
residential services delivered on or after January 1, 2022 | ||
shall include an increase sufficient to provide a $1.00 per | ||
hour increase for aides in the rate methodology. In addition, | ||
for residential services delivered on or after January 1, 2022 | ||
such rates shall include an increase sufficient to provide | ||
wages for all residential non-executive direct care staff, | ||
excluding aides, at the federal Department of Labor, Bureau of | ||
Labor Statistics' average wage as defined in rule by the | ||
Department. The Department shall adopt rules, including | ||
emergency rules as authorized by Section 5-45 of the Illinois | ||
Administrative Procedure Act, to implement the provisions of | ||
this Section. | ||
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
| ||
(305 ILCS 5/12-10) (from Ch. 23, par. 12-10)
| ||
Sec. 12-10. DHS Special Purposes Trust Fund; uses. The DHS | ||
Special
Purposes Trust Fund, to be held outside the State | ||
Treasury by the State
Treasurer as ex-officio custodian, shall | ||
consist of (1) any federal grants
received under Section | ||
12-4.6 that are not required by Section 12-5 to be paid
into | ||
the General Revenue Fund or transferred into the Local | ||
Initiative Fund
under Section 12-10.1 or deposited in the | ||
Employment and Training Fund under
Section 12-10.3 or in the |
special account established and maintained in that
Fund as | ||
provided
in that Section; (2) grants, gifts or legacies of | ||
moneys or securities
received under Section 12-4.18; (3) | ||
grants received under Section 12-4.19; and
(4) funds for child | ||
care and development services. Disbursements from this
Fund | ||
shall be only for the purposes authorized by the | ||
aforementioned Sections.
| ||
Disbursements from this Fund shall be by warrants drawn by | ||
the State
Comptroller on receipt of vouchers duly executed and | ||
certified by the Illinois
Department of Human Services, | ||
including payment to the Health Insurance
Reserve Fund for | ||
group insurance costs at the rate certified by the Department
| ||
of Central Management Services. | ||
In addition to any other transfers that may be provided | ||
for by law, the State Comptroller shall direct and the State | ||
Treasurer shall transfer from the DHS Special Purposes Trust | ||
Fund into the Governor's Grant Fund such amounts as may be | ||
directed in writing by the Secretary of Human Services.
| ||
In addition to any other transfers that may be provided | ||
for by law, the State Comptroller shall direct and the State | ||
Treasurer shall transfer from the DHS Special Purposes Trust | ||
Fund into the Employment and Training fund such amounts as may | ||
be directed in writing by the Secretary of Human Services. All | ||
federal monies received as reimbursement for expenditures from | ||
the
General Revenue Fund, and which were made for the purposes | ||
authorized for
expenditures from the DHS Special Purposes |
Trust Fund, shall be deposited
by the Department into the | ||
General Revenue Fund.
| ||
(Source: P.A. 101-10, eff. 6-5-19.)
| ||
(305 ILCS 5/12-10.3) (from Ch. 23, par. 12-10.3)
| ||
Sec. 12-10.3. Employment and Training Fund; uses.
| ||
(a) The Employment and Training Fund is hereby created in | ||
the State
Treasury for the purpose of receiving and disbursing | ||
moneys in accordance
with the provisions of Title IV-A of the | ||
federal Social Security Act; the Food Stamp
Act, Title 7 of the | ||
United States Code; and related rules and regulations
| ||
governing the use of those moneys for the purposes of | ||
providing employment
and training services, supportive | ||
services, cash assistance payments, short-term non-recurrent | ||
payments, and other related social services. Beginning in | ||
fiscal year 2022, the Employment and Training Fund may receive | ||
revenues from State, federal, and private sources related to | ||
child care services and programs.
| ||
(b) All federal funds received by the Illinois Department | ||
as
reimbursement for expenditures for employment and training | ||
programs made by
the Illinois Department from grants, gifts, | ||
or legacies as provided in
Section 12-4.18 or by an entity | ||
other than the Department, and all federal funds received from | ||
the Emergency Contingency Fund for State Temporary Assistance | ||
for Needy Families Programs established by the American | ||
Recovery and Reinvestment Act of 2009,
shall be deposited into |
the Employment and Training Fund.
| ||
(c) Except as provided in subsection (d) of this Section, | ||
the
Employment and Training Fund shall be administered by the | ||
Illinois
Department, and the Illinois Department may make | ||
payments from the
Employment and Training Fund to clients or | ||
to public and private entities on behalf of clients for | ||
employment and training services, supportive services, cash | ||
assistance payments, short-term non-recurrent payments, child | ||
care services and child care related programs, and other | ||
related social services consistent with the purposes | ||
authorized under this Code.
| ||
(d) (Blank).
| ||
(e) The Illinois Department shall execute a written grant | ||
agreement contract when
purchasing employment and training | ||
services from entities qualified to
provide services under
the | ||
programs. The contract shall be filed with the Illinois | ||
Department
and the State Comptroller.
| ||
(Source: P.A. 96-45, eff. 7-15-09.)
| ||
Section 3-125. The Illinois Affordable Housing Act is | ||
amended by changing Section 5 as follows:
| ||
(310 ILCS 65/5) (from Ch. 67 1/2, par. 1255)
| ||
Sec. 5. Illinois Affordable Housing Trust Fund.
| ||
(a) There is hereby
created the Illinois Affordable | ||
Housing Trust Fund, hereafter referred to
in this Act as the |
"Trust Fund" to be held as a separate fund within the
State | ||
Treasury and to be administered by the Program Administrator. | ||
The
purpose of the Trust Fund is to finance projects of the | ||
Illinois Affordable
Housing Program as authorized and approved | ||
by the Program Administrator.
The Funding Agent shall | ||
establish, within the Trust Fund, a General Account,
a Bond | ||
Account, a Commitment Account and a Development Credits
| ||
Account.
The Funding Agent shall authorize distribution of | ||
Trust Fund moneys to the
Program Administrator or a payee | ||
designated by the Program Administrator for
purposes | ||
authorized by this Act. After
receipt of the Trust Fund moneys | ||
by the Program Administrator or designated
payee, the Program | ||
Administrator shall ensure that all those
moneys are expended | ||
for a public purpose and only as authorized by this Act.
| ||
(b) Except as otherwise provided in Section 8(c) of this | ||
Act, there
shall be deposited in the Trust Fund such amounts as | ||
may become available
under the provisions of this Act, | ||
including,
but not limited to:
| ||
(1) all receipts, including dividends, principal and | ||
interest
repayments attributable to any loans or | ||
agreements
funded from the Trust Fund;
| ||
(2) all proceeds of assets of whatever nature received | ||
by the
Program Administrator, and attributable to default | ||
with
respect to loans or
agreements funded from the Trust | ||
Fund;
| ||
(3) any appropriations, grants or gifts of funds or |
property, or financial
or other aid from any federal or | ||
State agency or
body, local government or any other public | ||
organization or private individual
made to the Trust Fund;
| ||
(4) any income received as a result of the investment | ||
of moneys in
the Trust Fund;
| ||
(5) all fees or charges collected by the Program | ||
Administrator or
Funding Agent pursuant to this Act;
| ||
(6) an amount equal to one half of all proceeds | ||
collected by the
Funding Agent pursuant to Section 3 of | ||
the Real Estate Transfer Tax
Act, as amended;
| ||
(7) other funds as appropriated by the General | ||
Assembly; and
| ||
(8) any income, less costs and fees associated with | ||
the Program Escrow,
received by the Program Administrator | ||
that is derived from Trust Fund Moneys
held in the Program | ||
Escrow prior to expenditure of such Trust Fund Moneys. | ||
(c) Additional Trust Fund Purpose: Receipt and use of | ||
federal funding for programs responding to the COVID-19 public | ||
health emergency. Notwithstanding any other provision of this | ||
Act or any other law limiting or directing the use of the Trust | ||
Fund, the Trust Fund may receive, directly or indirectly, | ||
federal funds from the Homeowner Assistance Fund authorized | ||
under Section 3206 of the federal American Rescue Plan Act of | ||
2021 (Public Law 117-2). Any such funds shall be deposited | ||
into a Homeowner Assistance Account which shall be established | ||
within the Trust Fund by the Funding Agent so that such funds |
can be accounted for separately from other funds in the Trust | ||
Fund. Such funds may be used only in the manner and for the | ||
purposes authorized in Section 3206 of the American Rescue | ||
Plan Act of 2021 and in related federal guidance. Also, the | ||
Trust Fund may receive, directly or indirectly, federal funds | ||
from the Emergency Rental Assistance Program authorized under | ||
Section 3201 of the federal American Rescue Plan Act of 2021 | ||
and Section 501 of Subtitle A of Title V of Division N of the | ||
Consolidated Appropriations Act, 2021 (Public Law 116–260). | ||
Any such funds shall be deposited into an Emergency Rental | ||
Assistance Account which shall be established within the Trust | ||
Fund by the Funding Agent so that such funds can be accounted | ||
for separately from other funds in the Trust Fund. Such funds | ||
may be used only in the manner and for the purposes authorized | ||
in Section 3201 of the American Rescue Plan Act of 2021 and in | ||
related federal guidance. Expenditures under this subsection | ||
(c) are subject to annual appropriation to the Funding Agent. | ||
Unless used in this subsection (c), the defined terms set | ||
forth in Section 3 shall not apply to funds received pursuant | ||
to the American Rescue Plan Act of 2021. Notwithstanding any | ||
other provision of this Act or any other law limiting or | ||
directing the use of the Trust Fund, funds received under the | ||
American Rescue Plan Act of 2021 are not subject to the terms | ||
and provisions of this Act except as specifically set forth in | ||
this subsection (c).
| ||
(Source: P.A. 91-357, eff. 7-29-99.)
|
Section 3-130. The Environmental Protection Act is amended | ||
by changing Sections 22.15, 22.59, and 57.11 as follows:
| ||
(415 ILCS 5/22.15) (from Ch. 111 1/2, par. 1022.15)
| ||
Sec. 22.15. Solid Waste Management Fund; fees.
| ||
(a) There is hereby created within the State Treasury a
| ||
special fund to be known as the Solid Waste Management Fund, to | ||
be
constituted from the fees collected by the State pursuant | ||
to this Section,
from repayments of loans made from the Fund | ||
for solid waste projects, from registration fees collected | ||
pursuant to the Consumer Electronics Recycling Act, and from | ||
amounts transferred into the Fund pursuant to Public Act | ||
100-433.
Moneys received by the Department of Commerce and | ||
Economic Opportunity
in repayment of loans made pursuant to | ||
the Illinois Solid Waste Management
Act shall be deposited | ||
into the General Revenue Fund.
| ||
(b) The Agency shall assess and collect a
fee in the amount | ||
set forth herein from the owner or operator of each sanitary
| ||
landfill permitted or required to be permitted by the Agency | ||
to dispose of
solid waste if the sanitary landfill is located | ||
off the site where such waste
was produced and if such sanitary | ||
landfill is owned, controlled, and operated
by a person other | ||
than the generator of such waste. The Agency shall deposit
all | ||
fees collected into the Solid Waste Management Fund. If a site | ||
is
contiguous to one or more landfills owned or operated by the |
same person, the
volumes permanently disposed of by each | ||
landfill shall be combined for purposes
of determining the fee | ||
under this subsection. Beginning on July 1, 2018, and on the | ||
first day of each month thereafter during fiscal years 2019 | ||
through 2022 2021 , the State Comptroller shall direct and | ||
State Treasurer shall transfer an amount equal to 1/12 of | ||
$5,000,000 per fiscal year from the Solid Waste Management | ||
Fund to the General Revenue Fund.
| ||
(1) If more than 150,000 cubic yards of non-hazardous | ||
solid waste is
permanently disposed of at a site in a | ||
calendar year, the owner or operator
shall either pay a | ||
fee of 95 cents per cubic yard or,
alternatively, the | ||
owner or operator may weigh the quantity of the solid | ||
waste
permanently disposed of with a device for which | ||
certification has been obtained
under the Weights and | ||
Measures Act and pay a fee of $2.00 per
ton of solid waste | ||
permanently disposed of. In no case shall the fee | ||
collected
or paid by the owner or operator under this | ||
paragraph exceed $1.55 per cubic yard or $3.27 per ton.
| ||
(2) If more than 100,000 cubic yards but not more than | ||
150,000 cubic
yards of non-hazardous waste is permanently | ||
disposed of at a site in a calendar
year, the owner or | ||
operator shall pay a fee of $52,630.
| ||
(3) If more than 50,000 cubic yards but not more than | ||
100,000 cubic
yards of non-hazardous solid waste is | ||
permanently disposed of at a site
in a calendar year, the |
owner or operator shall pay a fee of $23,790.
| ||
(4) If more than 10,000 cubic yards but not more than | ||
50,000 cubic
yards of non-hazardous solid waste is | ||
permanently disposed of at a site
in a calendar year, the | ||
owner or operator shall pay a fee of $7,260.
| ||
(5) If not more than 10,000 cubic yards of | ||
non-hazardous solid waste is
permanently disposed of at a | ||
site in a calendar year, the owner or operator
shall pay a | ||
fee of $1050.
| ||
(c) (Blank).
| ||
(d) The Agency shall establish rules relating to the | ||
collection of the
fees authorized by this Section. Such rules | ||
shall include, but not be
limited to:
| ||
(1) necessary records identifying the quantities of | ||
solid waste received
or disposed;
| ||
(2) the form and submission of reports to accompany | ||
the payment of fees
to the Agency;
| ||
(3) the time and manner of payment of fees to the | ||
Agency, which payments
shall not be more often than | ||
quarterly; and
| ||
(4) procedures setting forth criteria establishing | ||
when an owner or
operator may measure by weight or volume | ||
during any given quarter or other
fee payment period.
| ||
(e) Pursuant to appropriation, all monies in the Solid | ||
Waste Management
Fund shall be used by the Agency and the | ||
Department of Commerce and Economic Opportunity for the |
purposes set forth in this Section and in the Illinois
Solid | ||
Waste Management Act, including for the costs of fee | ||
collection and
administration, and for the administration of | ||
(1) the Consumer Electronics Recycling Act and (2) until | ||
January 1, 2020, the Electronic Products Recycling and Reuse | ||
Act.
| ||
(f) The Agency is authorized to enter into such agreements | ||
and to
promulgate such rules as are necessary to carry out its | ||
duties under this
Section and the Illinois Solid Waste | ||
Management Act.
| ||
(g) On the first day of January, April, July, and October | ||
of each year,
beginning on July 1, 1996, the State Comptroller | ||
and Treasurer shall
transfer $500,000 from the Solid Waste | ||
Management Fund to the Hazardous Waste
Fund. Moneys | ||
transferred under this subsection (g) shall be used only for | ||
the
purposes set forth in item (1) of subsection (d) of Section | ||
22.2.
| ||
(h) The Agency is authorized to provide financial | ||
assistance to units of
local government for the performance of | ||
inspecting, investigating and
enforcement activities pursuant | ||
to Section 4(r) at nonhazardous solid
waste disposal sites.
| ||
(i) The Agency is authorized to conduct household waste | ||
collection and
disposal programs.
| ||
(j) A unit of local government, as defined in the Local | ||
Solid Waste Disposal
Act, in which a solid waste disposal | ||
facility is located may establish a fee,
tax, or surcharge |
with regard to the permanent disposal of solid waste.
All | ||
fees, taxes, and surcharges collected under this subsection | ||
shall be
utilized for solid waste management purposes, | ||
including long-term monitoring
and maintenance of landfills, | ||
planning, implementation, inspection, enforcement
and other | ||
activities consistent with the Solid Waste Management Act and | ||
the
Local Solid Waste Disposal Act, or for any other | ||
environment-related purpose,
including but not limited to an | ||
environment-related public works project, but
not for the | ||
construction of a new pollution control facility other than a
| ||
household hazardous waste facility. However, the total fee, | ||
tax or surcharge
imposed by all units of local government | ||
under this subsection (j) upon the
solid waste disposal | ||
facility shall not exceed:
| ||
(1) 60¢ per cubic yard if more than 150,000 cubic | ||
yards of non-hazardous
solid waste is permanently disposed | ||
of at the site in a calendar year, unless
the owner or | ||
operator weighs the quantity of the solid waste received | ||
with a
device for which certification has been obtained | ||
under the Weights and Measures
Act, in which case the fee | ||
shall not exceed $1.27 per ton of solid waste
permanently | ||
disposed of.
| ||
(2) $33,350 if more than 100,000
cubic yards, but not | ||
more than 150,000 cubic yards, of non-hazardous waste
is | ||
permanently disposed of at the site in a calendar year.
| ||
(3) $15,500 if more than 50,000 cubic
yards, but not |
more than 100,000 cubic yards, of non-hazardous solid | ||
waste is
permanently disposed of at the site in a calendar | ||
year.
| ||
(4) $4,650 if more than 10,000 cubic
yards, but not | ||
more than 50,000 cubic yards, of non-hazardous solid waste
| ||
is permanently disposed of at the site in a calendar year.
| ||
(5) $650 if not more than 10,000 cubic
yards of | ||
non-hazardous solid waste is permanently disposed of at | ||
the site in
a calendar year.
| ||
The corporate authorities of the unit of local government
| ||
may use proceeds from the fee, tax, or surcharge to reimburse a | ||
highway
commissioner whose road district lies wholly or | ||
partially within the
corporate limits of the unit of local | ||
government for expenses incurred in
the removal of | ||
nonhazardous, nonfluid municipal waste that has been dumped
on | ||
public property in violation of a State law or local | ||
ordinance.
| ||
A county or Municipal Joint Action Agency that imposes a | ||
fee, tax, or
surcharge under this subsection may use the | ||
proceeds thereof to reimburse a
municipality that lies wholly | ||
or partially within its boundaries for expenses
incurred in | ||
the removal of nonhazardous, nonfluid municipal waste that has | ||
been
dumped on public property in violation of a State law or | ||
local ordinance.
| ||
If the fees are to be used to conduct a local sanitary | ||
landfill
inspection or enforcement program, the unit of local |
government must enter
into a written delegation agreement with | ||
the Agency pursuant to subsection
(r) of Section 4. The unit of | ||
local government and the Agency shall enter
into such a | ||
written delegation agreement within 60 days after the
| ||
establishment of such fees. At least annually,
the Agency | ||
shall conduct an audit of the expenditures made by units of | ||
local
government from the funds granted by the Agency to the | ||
units of local
government for purposes of local sanitary | ||
landfill inspection and enforcement
programs, to ensure that | ||
the funds have been expended for the prescribed
purposes under | ||
the grant.
| ||
The fees, taxes or surcharges collected under this | ||
subsection (j) shall
be placed by the unit of local government | ||
in a separate fund, and the
interest received on the moneys in | ||
the fund shall be credited to the fund. The
monies in the fund | ||
may be accumulated over a period of years to be
expended in | ||
accordance with this subsection.
| ||
A unit of local government, as defined in the Local Solid | ||
Waste Disposal
Act, shall prepare and distribute to the | ||
Agency, in April of each year, a
report that details spending | ||
plans for monies collected in accordance with
this subsection. | ||
The report will at a minimum include the following:
| ||
(1) The total monies collected pursuant to this | ||
subsection.
| ||
(2) The most current balance of monies collected | ||
pursuant to this
subsection.
|
(3) An itemized accounting of all monies expended for | ||
the previous year
pursuant to this subsection.
| ||
(4) An estimation of monies to be collected for the | ||
following 3
years pursuant to this subsection.
| ||
(5) A narrative detailing the general direction and | ||
scope of future
expenditures for one, 2 and 3 years.
| ||
The exemptions granted under Sections 22.16 and 22.16a, | ||
and under
subsection (k) of this Section, shall be applicable | ||
to any fee,
tax or surcharge imposed under this subsection | ||
(j); except that the fee,
tax or surcharge authorized to be | ||
imposed under this subsection (j) may be
made applicable by a | ||
unit of local government to the permanent disposal of
solid | ||
waste after December 31, 1986, under any contract lawfully | ||
executed
before June 1, 1986 under which more than 150,000 | ||
cubic yards (or 50,000 tons)
of solid waste is to be | ||
permanently disposed of, even though the waste is
exempt from | ||
the fee imposed by the State under subsection (b) of this | ||
Section
pursuant to an exemption granted under Section 22.16.
| ||
(k) In accordance with the findings and purposes of the | ||
Illinois Solid
Waste Management Act, beginning January 1, 1989 | ||
the fee under subsection
(b) and the fee, tax or surcharge | ||
under subsection (j) shall not apply to:
| ||
(1) waste which is hazardous waste;
| ||
(2) waste which is pollution control waste;
| ||
(3) waste from recycling, reclamation or reuse | ||
processes which have been
approved by the Agency as being |
designed to remove any contaminant from
wastes so as to | ||
render such wastes reusable, provided that the process
| ||
renders at least 50% of the waste reusable;
| ||
(4) non-hazardous solid waste that is received at a | ||
sanitary landfill
and composted or recycled through a | ||
process permitted by the Agency; or
| ||
(5) any landfill which is permitted by the Agency to | ||
receive only
demolition or construction debris or | ||
landscape waste.
| ||
(Source: P.A. 100-103, eff. 8-11-17; 100-433, eff. 8-25-17; | ||
100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. | ||
8-14-18; 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
| ||
(415 ILCS 5/22.59) | ||
Sec. 22.59. CCR surface impoundments. | ||
(a) The General Assembly finds that: | ||
(1) the State of Illinois has a long-standing policy | ||
to restore, protect, and enhance the environment, | ||
including the purity of the air, land, and waters, | ||
including groundwaters, of this State; | ||
(2) a clean environment is essential to the growth and | ||
well-being of this State; | ||
(3) CCR generated by the electric generating industry | ||
has caused groundwater contamination and other forms of | ||
pollution at active and inactive plants throughout this | ||
State; |
(4) environmental laws should be supplemented to | ||
ensure consistent, responsible regulation of all existing | ||
CCR surface impoundments; and | ||
(5) meaningful participation of State residents, | ||
especially vulnerable populations who may be affected by | ||
regulatory actions, is critical to ensure that | ||
environmental justice considerations are incorporated in | ||
the development of, decision-making related to, and | ||
implementation of environmental laws and rulemaking that | ||
protects and improves the well-being of communities in | ||
this State that bear disproportionate burdens imposed by | ||
environmental pollution. | ||
Therefore, the purpose of this Section is to promote a | ||
healthful environment, including clean water, air, and land, | ||
meaningful public involvement, and the responsible disposal | ||
and storage of coal combustion residuals, so as to protect | ||
public health and to prevent pollution of the environment of | ||
this State. | ||
The provisions of this Section shall be liberally | ||
construed to carry out the purposes of this Section. | ||
(b) No person shall: | ||
(1) cause or allow the discharge of any contaminants | ||
from a CCR surface impoundment into the environment so as | ||
to cause, directly or indirectly, a violation of this | ||
Section or any regulations or standards adopted by the | ||
Board under this Section, either alone or in combination |
with contaminants from other sources; | ||
(2) construct, install, modify, operate, or close any | ||
CCR surface impoundment without a permit granted by the | ||
Agency, or so as to violate any conditions imposed by such | ||
permit, any provision of this Section or any regulations | ||
or standards adopted by the Board under this Section; or | ||
(3) cause or allow, directly or indirectly, the | ||
discharge, deposit, injection, dumping, spilling, leaking, | ||
or placing of any CCR upon the land in a place and manner | ||
so as to cause or tend to cause a violation this Section or | ||
any regulations or standards adopted by the Board under | ||
this Section. | ||
(c) For purposes of this Section, a permit issued by the | ||
Administrator of the United States Environmental Protection | ||
Agency under Section 4005 of the federal Resource Conservation | ||
and Recovery Act, shall be deemed to be a permit under this | ||
Section and subsection (y) of Section 39. | ||
(d) Before commencing closure of a CCR surface | ||
impoundment, in accordance with Board rules, the owner of a | ||
CCR surface impoundment must submit to the Agency for approval | ||
a closure alternatives analysis that analyzes all closure | ||
methods being considered and that otherwise satisfies all | ||
closure requirements adopted by the Board under this Act. | ||
Complete removal of CCR, as specified by the Board's rules, | ||
from the CCR surface impoundment must be considered and | ||
analyzed. Section 3.405 does not apply to the Board's rules |
specifying complete removal of CCR. The selected closure | ||
method must ensure compliance with regulations adopted by the | ||
Board pursuant to this Section. | ||
(e) Owners or operators of CCR surface impoundments who | ||
have submitted a closure plan to the Agency before May 1, 2019, | ||
and who have completed closure prior to 24 months after July | ||
30, 2019 ( the effective date of Public Act 101-171) this | ||
amendatory Act of the 101st General Assembly shall not be | ||
required to obtain a construction permit for the surface | ||
impoundment closure under this Section. | ||
(f) Except for the State, its agencies and institutions, a | ||
unit of local government, or not-for-profit electric | ||
cooperative as defined in Section 3.4 of the Electric Supplier | ||
Act, any person who owns or operates a CCR surface impoundment | ||
in this State shall post with the Agency a performance bond or | ||
other security for the purpose of: (i) ensuring closure of the | ||
CCR surface impoundment and post-closure care in accordance | ||
with this Act and its rules; and (ii) insuring remediation of | ||
releases from the CCR surface impoundment. The only acceptable | ||
forms of financial assurance are: a trust fund, a surety bond | ||
guaranteeing payment, a surety bond guaranteeing performance, | ||
or an irrevocable letter of credit. | ||
(1) The cost estimate for the post-closure care of a | ||
CCR surface impoundment shall be calculated using a | ||
30-year post-closure care period or such longer period as | ||
may be approved by the Agency under Board or federal |
rules. | ||
(2) The Agency is authorized to enter into such | ||
contracts and agreements as it may deem necessary to carry | ||
out the purposes of this Section. Neither the State, nor | ||
the Director, nor any State employee shall be liable for | ||
any damages or injuries arising out of or resulting from | ||
any action taken under this Section. | ||
(3) The Agency shall have the authority to approve or | ||
disapprove any performance bond or other security posted | ||
under this subsection. Any person whose performance bond | ||
or other security is disapproved by the Agency may contest | ||
the disapproval as a permit denial appeal pursuant to | ||
Section 40. | ||
(g) The Board shall adopt rules establishing construction | ||
permit requirements, operating permit requirements, design | ||
standards, reporting, financial assurance, and closure and | ||
post-closure care requirements for CCR surface impoundments. | ||
Not later than 8 months after July 30, 2019 ( the effective date | ||
of Public Act 101-171) this amendatory Act of the 101st | ||
General Assembly the Agency shall propose, and not later than | ||
one year after receipt of the Agency's proposal the Board | ||
shall adopt, rules under this Section. The rules must, at a | ||
minimum: | ||
(1) be at least as protective and comprehensive as the | ||
federal regulations or amendments thereto promulgated by | ||
the Administrator of the United States Environmental |
Protection Agency in Subpart D of 40 CFR 257 governing CCR | ||
surface impoundments; | ||
(2) specify the minimum contents of CCR surface | ||
impoundment construction and operating permit | ||
applications, including the closure alternatives analysis | ||
required under subsection (d); | ||
(3) specify which types of permits include | ||
requirements for closure, post-closure, remediation and | ||
all other requirements applicable to CCR surface | ||
impoundments; | ||
(4) specify when permit applications for existing CCR | ||
surface impoundments must be submitted, taking into | ||
consideration whether the CCR surface impoundment must | ||
close under the RCRA; | ||
(5) specify standards for review and approval by the | ||
Agency of CCR surface impoundment permit applications; | ||
(6) specify meaningful public participation procedures | ||
for the issuance of CCR surface impoundment construction | ||
and operating permits, including, but not limited to, | ||
public notice of the submission of permit applications, an | ||
opportunity for the submission of public comments, an | ||
opportunity for a public hearing prior to permit issuance, | ||
and a summary and response of the comments prepared by the | ||
Agency; | ||
(7) prescribe the type and amount of the performance | ||
bonds or other securities required under subsection (f), |
and the conditions under which the State is entitled to | ||
collect moneys from such performance bonds or other | ||
securities; | ||
(8) specify a procedure to identify areas of | ||
environmental justice concern in relation to CCR surface | ||
impoundments; | ||
(9) specify a method to prioritize CCR surface | ||
impoundments required to close under RCRA if not otherwise | ||
specified by the United States Environmental Protection | ||
Agency, so that the CCR surface impoundments with the | ||
highest risk to public health and the environment, and | ||
areas of environmental justice concern are given first | ||
priority; | ||
(10) define when complete removal of CCR is achieved | ||
and specify the standards for responsible removal of CCR | ||
from CCR surface impoundments, including, but not limited | ||
to, dust controls and the protection of adjacent surface | ||
water and groundwater; and | ||
(11) describe the process and standards for | ||
identifying a specific alternative source of groundwater | ||
pollution when the owner or operator of the CCR surface | ||
impoundment believes that groundwater contamination on the | ||
site is not from the CCR surface impoundment. | ||
(h) Any owner of a CCR surface impoundment that generates | ||
CCR and sells or otherwise provides coal combustion byproducts | ||
pursuant to Section 3.135 shall, every 12 months, post on its |
publicly available website a report specifying the volume or | ||
weight of CCR, in cubic yards or tons, that it sold or provided | ||
during the past 12 months. | ||
(i) The owner of a CCR surface impoundment shall post all | ||
closure plans, permit applications, and supporting | ||
documentation, as well as any Agency approval of the plans or | ||
applications on its publicly available website. | ||
(j) The owner or operator of a CCR surface impoundment | ||
shall pay the following fees: | ||
(1) An initial fee to the Agency within 6 months after | ||
July 30, 2019 ( the effective date of Public Act 101-171) | ||
this amendatory Act of the 101st General Assembly of: | ||
$50,000 for each closed CCR surface impoundment; | ||
and | ||
$75,000 for each CCR surface impoundment that have | ||
not completed closure. | ||
(2) Annual fees to the Agency, beginning on July 1, | ||
2020, of: | ||
$25,000 for each CCR surface impoundment that has | ||
not completed closure; and | ||
$15,000 for each CCR surface impoundment that has | ||
completed closure, but has not completed post-closure | ||
care. | ||
(k) All fees collected by the Agency under subsection (j) | ||
shall be deposited into the Environmental Protection Permit | ||
and Inspection Fund. |
(l) The Coal Combustion Residual Surface Impoundment | ||
Financial Assurance Fund is created as a special fund in the | ||
State treasury. Any moneys forfeited to the State of Illinois | ||
from any performance bond or other security required under | ||
this Section shall be placed in the Coal Combustion Residual | ||
Surface Impoundment Financial Assurance Fund and shall, upon | ||
approval by the Governor and the Director, be used by the | ||
Agency for the purposes for which such performance bond or | ||
other security was issued. The Coal Combustion Residual | ||
Surface Impoundment Financial Assurance Fund is not subject to | ||
the provisions of subsection (c) of Section 5 of the State | ||
Finance Act. | ||
(m) The provisions of this Section shall apply, without | ||
limitation, to all existing CCR surface impoundments and any | ||
CCR surface impoundments constructed after July 30, 2019 ( the | ||
effective date of Public Act 101-171) this amendatory Act of | ||
the 101st General Assembly , except to the extent prohibited by | ||
the Illinois or United States Constitutions.
| ||
(Source: P.A. 101-171, eff. 7-30-19; revised 10-22-19.) | ||
(415 ILCS 5/57.11) | ||
Sec. 57.11. Underground Storage Tank Fund; creation. | ||
(a) There is hereby created in the State Treasury a | ||
special fund
to be known as the Underground Storage Tank Fund. | ||
There shall be deposited
into the Underground Storage Tank | ||
Fund all moneys received by the Office of the
State Fire |
Marshal as fees for underground storage tanks under Sections 4 | ||
and 5
of the Gasoline Storage Act, fees pursuant to the Motor | ||
Fuel Tax Law, and beginning July 1, 2013, payments pursuant to | ||
the Use Tax Act, the Service Use Tax Act, the Service | ||
Occupation Tax Act, and the Retailers' Occupation Tax Act.
All | ||
amounts held in the Underground Storage Tank Fund shall be | ||
invested at
interest by the State Treasurer. All income earned | ||
from the investments shall
be deposited into the Underground | ||
Storage Tank Fund no less frequently than
quarterly. In | ||
addition to any other transfers that may be provided for by | ||
law, beginning on July 1, 2018 and on the first day of each | ||
month thereafter during fiscal years 2019 through 2022 2021 | ||
only, the State Comptroller shall direct and the State | ||
Treasurer shall transfer an amount equal to 1/12 of | ||
$10,000,000 from the Underground Storage Tank Fund to the | ||
General Revenue Fund. Moneys in the Underground Storage Tank | ||
Fund, pursuant to
appropriation, may be used by the Agency and | ||
the Office of the State Fire
Marshal for the following | ||
purposes: | ||
(1) To take action authorized under Section 57.12 to | ||
recover costs under
Section 57.12. | ||
(2) To assist in the reduction and mitigation of | ||
damage caused by leaks
from underground storage tanks, | ||
including but not limited to, providing
alternative water | ||
supplies to persons whose drinking water has become
| ||
contaminated as a result of those leaks. |
(3) To be used as a matching amount towards federal | ||
assistance relative to
the release of petroleum from | ||
underground storage tanks. | ||
(4) For the costs of administering activities of the | ||
Agency and the Office
of the State Fire Marshal relative | ||
to the Underground Storage Tank Fund. | ||
(5) For payment of costs of corrective action incurred | ||
by and
indemnification to operators of underground storage | ||
tanks as provided in this
Title. | ||
(6) For a total of 2 demonstration projects in amounts | ||
in excess of a
$10,000 deductible charge designed to | ||
assess the viability of corrective action
projects at | ||
sites which have experienced contamination from petroleum | ||
releases.
Such demonstration projects shall be conducted | ||
in accordance with the provision
of this Title. | ||
(7) Subject to appropriation, moneys in the | ||
Underground Storage Tank Fund
may also be used by the | ||
Department of Revenue for the costs of administering
its | ||
activities relative to the Fund and for refunds provided | ||
for in Section
13a.8 of the Motor Fuel Tax Act. | ||
(b) Moneys in the Underground Storage Tank Fund may, | ||
pursuant to
appropriation, be used by the Office of the State | ||
Fire Marshal or the Agency to
take whatever emergency action | ||
is necessary or appropriate to assure that the
public health | ||
or safety is not threatened whenever there is a release or
| ||
substantial threat of a release of petroleum from an |
underground storage tank
and for the costs of administering | ||
its activities relative to the Underground
Storage Tank Fund. | ||
(c) Beginning July 1, 1993, the Governor shall certify to | ||
the State
Comptroller and State Treasurer the monthly amount | ||
necessary to pay debt
service on State obligations issued | ||
pursuant to Section 6 of the General
Obligation Bond Act. On | ||
the last day of each month, the Comptroller shall order
| ||
transferred and the Treasurer shall transfer from the | ||
Underground Storage Tank
Fund to the General Obligation Bond | ||
Retirement and Interest Fund the amount
certified by the | ||
Governor, plus any cumulative deficiency in those transfers
| ||
for prior months. | ||
(d) Except as provided in subsection (c) of this Section, | ||
the Underground Storage Tank Fund is not subject to | ||
administrative charges authorized under Section 8h of the | ||
State Finance Act that would in any way transfer any funds from | ||
the Underground Storage Tank Fund into any other fund of the | ||
State. | ||
(e) Each fiscal year, subject to appropriation, the Agency | ||
may commit up to $10,000,000 of the moneys in the Underground | ||
Storage Tank Fund to the payment of corrective action costs | ||
for legacy sites that meet one or more of the following | ||
criteria as a result of the underground storage tank release: | ||
(i) the presence of free product, (ii) contamination within a | ||
regulated recharge area, a wellhead protection area, or the | ||
setback zone of a potable water supply well, (iii) |
contamination extending beyond the boundaries of the site | ||
where the release occurred, or (iv) such other criteria as may | ||
be adopted in Agency rules. | ||
(1) Fund moneys committed under this subsection (e) | ||
shall be held in the Fund for payment of the corrective | ||
action costs for which the moneys were committed. | ||
(2) The Agency may adopt rules governing the | ||
commitment of Fund moneys under this subsection (e). | ||
(3) This subsection (e) does not limit the use of Fund | ||
moneys at legacy sites as otherwise provided under this | ||
Title. | ||
(4) For the purposes of this subsection (e), the term | ||
"legacy site" means a site for which (i) an underground | ||
storage tank release was reported prior to January 1, | ||
2005, (ii) the owner or operator has been determined | ||
eligible to receive payment from the Fund for corrective | ||
action costs, and (iii) the Agency did not receive any | ||
applications for payment prior to January 1, 2010. | ||
(f) Beginning July 1, 2013, if the amounts deposited into | ||
the Fund from moneys received by the Office of the State Fire | ||
Marshal as fees for underground storage tanks under Sections 4 | ||
and 5 of the Gasoline Storage Act and as fees pursuant to the | ||
Motor Fuel Tax Law during a State fiscal year are sufficient to | ||
pay all claims for payment by the fund received during that | ||
State fiscal year, then the amount of any payments into the | ||
fund pursuant to the Use Tax Act, the Service Use Tax Act, the |
Service Occupation Tax Act, and the Retailers' Occupation Tax | ||
Act during that State fiscal year shall be deposited as | ||
follows: 75% thereof shall be paid into the State treasury and | ||
25% shall be reserved in a special account and used only for | ||
the transfer to the Common School Fund as part of the monthly | ||
transfer from the General Revenue Fund in accordance with | ||
Section 8a of the State Finance Act. | ||
(Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19; | ||
101-636, eff. 6-10-20.) | ||
Section 3-135. The Unified Code of Corrections is amended | ||
by changing Sections 3-12-3a, 3-12-6, and 5-9-1.9 as follows:
| ||
(730 ILCS 5/3-12-3a) (from Ch. 38, par. 1003-12-3a)
| ||
Sec. 3-12-3a. Contracts, leases, and business agreements. | ||
(a) The
Department shall promulgate such rules and | ||
policies as it deems necessary to establish, manage, and | ||
operate its Illinois Correctional Industries division
for the | ||
purpose of utilizing committed persons in the
manufacture of | ||
food stuffs, finished goods or wares. To the extent not | ||
inconsistent with the function and role of the ICI, the | ||
Department may enter into a contract, lease, or other type of | ||
business agreement, not to exceed 20 years, with any private | ||
corporation, partnership, person, or other business entity for | ||
the purpose of utilizing committed persons in the provision of | ||
services or for any other business or commercial enterprise |
deemed by the Department to be consistent with proper training | ||
and rehabilitation of committed persons.
| ||
In fiscal year 2021 and 2022, the Department shall oversee | ||
the Except as otherwise provided in this paragraph, Illinois | ||
Correctional Industries' spending authority shall be separate | ||
and apart from the Department's budget and appropriations. | ||
Control of Illinois Correctional Industries accounting | ||
processes and budget requests to the General Assembly, other | ||
budgetary processes, audits by the Office of the Auditor | ||
General, and computer processes shall be returned to Illinois | ||
Correctional Industries . For fiscal year 2021 and 2022, the | ||
only, its spending authority of Illinois Correctional | ||
Industries shall no longer be separate and apart from the | ||
Department's budget and appropriations, and the Department | ||
shall control its accounting processes, budgets, audits and | ||
computer processes in accordance with any Department rules and | ||
policies. | ||
(b) The Department shall be permitted to construct | ||
buildings on State
property for the purposes identified in | ||
subsection (a) and to lease for a
period not to exceed 20 years | ||
any building or portion thereof on State
property for the | ||
purposes identified in subsection (a).
| ||
(c) Any contract or other business agreement referenced in
| ||
subsection (a) shall include a provision requiring that all | ||
committed
persons assigned receive in connection with their | ||
assignment such
vocational training and/or apprenticeship |
programs as the Department deems appropriate.
| ||
(d) Committed persons assigned in accordance with this | ||
Section shall be
compensated in accordance with the provisions | ||
of Section 3-12-5.
| ||
(Source: P.A. 101-636, eff. 6-10-20.)
| ||
(730 ILCS 5/3-12-6) (from Ch. 38, par. 1003-12-6)
| ||
Sec. 3-12-6. Programs. Through its Illinois Correctional | ||
Industries division, the Department shall establish | ||
commercial, business, and manufacturing programs for the sale | ||
of finished goods and processed food and beverages to the | ||
State, its political units, agencies, and other public | ||
institutions. Illinois Correctional Industries shall | ||
establish, operate, and maintain manufacturing and food and | ||
beverage production in the Department facilities and provide | ||
food for the Department institutions and for the mental health | ||
and developmental disabilities institutions of the Department | ||
of Human Services and the institutions of the Department of | ||
Veterans' Affairs. | ||
Illinois Correctional Industries shall be administered by | ||
a chief executive officer. The chief executive officer shall | ||
report to the Director of the Department or the Director's | ||
designee. The chief executive officer shall administer the | ||
commercial and business programs of ICI for inmate workers in | ||
the custody of the Department of Corrections. | ||
The chief executive officer shall have such assistants as |
are required for sales staff, manufacturing, budget, fiscal, | ||
accounting, computer, human services, and personnel as | ||
necessary to run its commercial and business programs. | ||
Illinois Correctional Industries shall have a financial | ||
officer who shall report to the chief executive officer. The | ||
financial officer shall: (i) assist in the development and | ||
presentation of the Department budget submission; (ii) manage | ||
and control the spending authority of ICI; and (iii) provide | ||
oversight of the financial activities of ICI, both internally | ||
and through coordination with the Department fiscal operations | ||
personnel, including accounting processes, budget submissions, | ||
other budgetary processes, audits by the Office of the Auditor | ||
General, and computer processes. For fiscal year 2021 and 2022 | ||
only , the financial officer shall coordinate and cooperate | ||
with the Department's chief financial officer to perform the | ||
functions listed in this paragraph. | ||
Illinois Correctional Industries shall be located in | ||
Springfield. The chief executive officer of Illinois | ||
Correctional Industries
shall assign personnel to
direct the | ||
production of goods and shall employ committed persons
| ||
assigned by the chief administrative officer. The Department | ||
of Corrections may
direct such other vocational programs as it | ||
deems necessary for the rehabilitation of inmates, which shall | ||
be separate and apart from, and not in conflict with, programs | ||
of Illinois Correctional Industries.
| ||
(Source: P.A. 101-636, eff. 6-10-20.)
|
(730 ILCS 5/5-9-1.9)
| ||
Sec. 5-9-1.9. DUI analysis fee.
| ||
(a) "Crime laboratory" means a not-for-profit laboratory | ||
substantially
funded by a single unit or combination of units | ||
of local government or the
State of
Illinois that regularly | ||
employs at least one person engaged in the DUI
analysis of | ||
blood, other bodily substance, and urine for criminal justice | ||
agencies in criminal matters
and provides testimony with | ||
respect to such examinations.
| ||
"DUI analysis" means an analysis of blood, other bodily | ||
substance, or urine for purposes of
determining whether a | ||
violation of Section 11-501 of the Illinois Vehicle Code
has | ||
occurred.
| ||
(b) (Blank).
| ||
(c) In addition to any other disposition made under the | ||
provisions of
the Juvenile Court Act of 1987, any minor | ||
adjudicated delinquent for an offense
which if committed by an | ||
adult would constitute a violation of Section 11-501
of the | ||
Illinois Vehicle Code shall pay a crime laboratory DUI | ||
analysis assessment
of $150 for each adjudication. Upon | ||
verified petition of the minor, the
court may suspend payment | ||
of all or part of the assessment if it finds
that the minor | ||
does not have the ability to pay the assessment. The parent, | ||
guardian,
or legal custodian of the minor may pay some or all | ||
of the assessment on the minor's
behalf.
|
(d) All crime laboratory DUI analysis assessments provided | ||
for by this Section
shall
be collected by the clerk of the | ||
court and forwarded to the appropriate crime
laboratory DUI | ||
fund as provided in subsection (f).
| ||
(e) Crime laboratory funds shall be established as | ||
follows:
| ||
(1) A unit of local government that maintains a crime | ||
laboratory may
establish a crime laboratory DUI fund | ||
within the office of the county or
municipal treasurer.
| ||
(2) Any combination of units of local government that | ||
maintains a crime
laboratory may establish a crime | ||
laboratory DUI fund within the office of the
treasurer of | ||
the county where the crime laboratory is situated.
| ||
(3) (Blank). The State Police DUI Fund is created as a
| ||
special fund in
the State Treasury.
| ||
(f) The analysis assessment provided for in subsection (c) | ||
of this Section
shall be forwarded to the office of the | ||
treasurer of the unit of local
government that performed the | ||
analysis if that unit of local government has
established a | ||
crime laboratory DUI fund, or to the State Treasurer for | ||
deposit
into the State Crime Laboratory Fund if the analysis | ||
was
performed by a
laboratory operated by the Department of | ||
State Police. If the analysis was
performed by a crime | ||
laboratory funded by a combination of units of local
| ||
government, the analysis assessment shall be forwarded to the | ||
treasurer of the county
where the crime laboratory is situated |
if a crime laboratory DUI fund has been
established in that | ||
county. If the unit of local government or combination of
| ||
units of local government has not established a crime | ||
laboratory DUI fund, then
the analysis assessment shall be | ||
forwarded to the State Treasurer for deposit into
the State | ||
Crime Laboratory Fund.
| ||
(g) Moneys deposited into a crime laboratory DUI fund | ||
created under
paragraphs (1) and (2) of subsection (e) of this | ||
Section shall be in addition
to any allocations made pursuant | ||
to existing law and shall be designated for
the exclusive use | ||
of the crime laboratory. These uses may include, but are not
| ||
limited to, the following:
| ||
(1) Costs incurred in providing analysis for DUI | ||
investigations conducted
within this State.
| ||
(2) Purchase and maintenance of equipment for use in | ||
performing analyses.
| ||
(3) Continuing education, training, and professional | ||
development of
forensic scientists regularly employed by | ||
these laboratories.
| ||
(h) Moneys deposited in the State Crime Laboratory Fund
| ||
shall be used by
State crime laboratories as designated by the | ||
Director of State Police. These
funds shall be in addition to | ||
any allocations made according to existing law
and shall be | ||
designated for the exclusive use of State crime laboratories.
| ||
These uses may include those enumerated in subsection (g) of | ||
this Section. |
(i) Notwithstanding any other provision of law to the | ||
contrary and in addition to any other transfers that may be | ||
provided by law, on the effective date of this amendatory Act | ||
of the 102nd General Assembly, or as soon thereafter as | ||
practical, the State Comptroller shall direct and the State | ||
Treasurer shall transfer the remaining balance from the State | ||
Police DUI Fund into the State Police Operations Assistance | ||
Fund. Upon completion of the transfer, the State Police DUI | ||
Fund is dissolved, and any future deposits due to that Fund and | ||
any outstanding obligations or liabilities of that Fund shall | ||
pass to the State Police Operations Assistance Fund.
| ||
(Source: P.A. 99-697, eff. 7-29-16; 100-987, eff. 7-1-19; | ||
100-1161, eff. 7-1-19 .)
| ||
Section 3-140. The Revised Uniform Unclaimed Property Act | ||
is amended by changing Section 15-801 as follows: | ||
(765 ILCS 1026/15-801)
| ||
Sec. 15-801. Deposit of funds by administrator. | ||
(a) Except as otherwise provided in this Section, the | ||
administrator shall deposit in the Unclaimed Property Trust | ||
Fund all funds received under this Act, including proceeds | ||
from the sale of property under Article 7. The administrator | ||
may deposit any amount in the Unclaimed Property Trust Fund | ||
into the State Pensions Fund during the fiscal year at his or | ||
her discretion; however, he or she shall, on April 15 and |
October 15 of each year, deposit any amount in the Unclaimed | ||
Property Trust Fund exceeding $2,500,000 into the State | ||
Pensions Fund. If on either April 15 or October 15, the | ||
administrator determines that a balance of $2,500,000 is | ||
insufficient for the prompt payment of unclaimed property | ||
claims authorized under this Act, the administrator may retain | ||
more than $2,500,000 in the Unclaimed Property Trust Fund in | ||
order to ensure the prompt payment of claims. Beginning in | ||
State fiscal year 2023 2022 , all amounts that are deposited | ||
into the State Pensions Fund from the Unclaimed Property Trust | ||
Fund shall be apportioned to the designated retirement systems | ||
as provided in subsection (c-6) of Section 8.12 of the State | ||
Finance Act to reduce their actuarial reserve deficiencies. | ||
(b) The administrator shall make prompt payment of claims | ||
he or she duly allows as provided for in this Act from the | ||
Unclaimed Property Trust Fund. This shall constitute an | ||
irrevocable and continuing appropriation of all amounts in the | ||
Unclaimed Property Trust Fund necessary to make prompt payment | ||
of claims duly allowed by the administrator pursuant to this | ||
Act.
| ||
(Source: P.A. 100-22, eff. 1-1-18; 100-587, eff. 6-4-18; | ||
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.) | ||
ARTICLE 4. AUDIT EXPENSE FUND | ||
Section 4-5. The State Finance Act is amended by changing |
Section 6z-27 as follows: | ||
(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 102nd 101st 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 .............................145,477
| ||
Amusement Ride and Patron Safety Fund ..................10,067 | ||
Assisted Living and Shared Housing Regulatory Fund ......2,696 | ||
Capital Development Board Revolving Fund ................1,807 | ||
Care Provider Fund for Persons with a Developmental | ||
Disability .........................................15,438 | ||
CDLIS/AAMVAnet/NMVTIS Trust Fund ........................5,148
| ||
Chicago State University Education Improvement Fund .....4,748 | ||
Child Labor and Day and Temporary Labor Services | ||
Enforcement Fund ...................................18,662 | ||
Child Support Administrative Fund .......................5,832 | ||
Clean Air Act Permit Fund ...............................1,410 | ||
Common School Fund ....................................259,307 | ||
Community Mental Health Medicaid Trust Fund ............23,472 |
Death Certificate Surcharge Fund ........................4,161 | ||
Death Penalty Abolition Fund ............................4,095 | ||
Department of Business Services Special Operations Fund .12,790 | ||
Department of Human Services Community Services Fund ....8,744 | ||
Downstate Public Transportation Fund ...................12,100 | ||
Dram Shop Fund ........................................155,250 | ||
Driver Services Administration Fund .....................1,920 | ||
Drug Rebate Fund .......................................39,351 | ||
Drug Treatment Fund .......................................896 | ||
Education Assistance Fund ...........................1,818,170 | ||
Emergency Public Health Fund ............................7,450 | ||
Employee Classification Fund ............................1,518 | ||
EMS Assistance Fund .....................................1,286 | ||
Environmental Protection Permit and Inspection Fund .......671 | ||
Estate Tax Refund Fund . 2,150 | ||
Facilities Management Revolving Fund ...................33,930 | ||
Facility Licensing Fund .................................3,894 | ||
Fair and Exposition Fund ................................5,904 | ||
Federal Financing Cost Reimbursement Fund ...............1,579 | ||
Federal High Speed Rail Trust Fund ........................517 | ||
Feed Control Fund .......................................9,601 | ||
Fertilizer Control Fund .................................8,941
| ||
Fire Prevention Fund ....................................4,456
| ||
Fund for the Advancement of Education ..................17,988
| ||
General Revenue Fund ...............................17,653,153
| ||
General Professions Dedicated Fund ......................3,567 |
Governor's Administrative Fund ..........................4,052 | ||
Governor's Grant Fund ..................................16,687 | ||
Grade Crossing Protection Fund ............................629 | ||
Grant Accountability and Transparency Fund ................910
| ||
Hazardous Waste Fund ......................................849
| ||
Hazardous Waste Research Fund .............................528
| ||
Health and Human Services Medicaid Trust Fund ..........10,635 | ||
Health Facility Plan Review Fund ........................3,190 | ||
Healthcare Provider Relief Fund .......................360,142
| ||
Healthy Smiles Fund .......................................745 | ||
Home Care Services Agency Licensure Fund ................2,824 | ||
Hospital Licensure Fund .................................1,313 | ||
Hospital Provider Fund ................................128,466 | ||
ICJIA Violence Prevention Fund ............................742
| ||
Illinois Affordable Housing Trust Fund ..................7,829
| ||
Illinois Clean Water Fund ...............................1,915
| ||
IMSA Income Fund .......................................12,557 | ||
Illinois Health Facilities Planning Fund ................2,704
| ||
Illinois Power Agency Operations Fund ..................36,874 | ||
Illinois School Asbestos Abatement Fund .................1,556 | ||
Illinois State Fair Fund ...............................41,374
| ||
Illinois Veterans' Rehabilitation Fund ..................1,008 | ||
Illinois Workers' Compensation Commission Operations | ||
Fund ..............................................189,581
| ||
Income Tax Refund Fund .................................53,295 | ||
Lead Poisoning Screening, Prevention, and Abatement |
Fund ...............................................14,747 | ||
Live and Learn Fund ....................................23,420 | ||
Lobbyist Registration Administration Fund ...............1,178 | ||
Local Government Distributive Fund .....................36,680 | ||
Long Term Care Monitor/Receiver Fund ...................40,812 | ||
Long-Term Care Provider Fund ...........................18,266 | ||
Mandatory Arbitration Fund ..............................1,618 | ||
Medical Interagency Program Fund ..........................890 | ||
Mental Health Fund .....................................10,924 | ||
Metabolic Screening and Treatment Fund .................35,159 | ||
Monitoring Device Driving Permit Administration Fee Fund .2,355 | ||
Motor Fuel Tax Fund ....................................36,804 | ||
Motor Vehicle License Plate Fund .......................13,274 | ||
Motor Vehicle Theft Prevention and Insurance Verification | ||
Trust Fund ..........................................8,773 | ||
Multiple Sclerosis Research Fund ..........................670 | ||
Nuclear Safety Emergency Preparedness Fund .............17,663 | ||
Nursing Dedicated and Professional Fund .................2,667 | ||
Open Space Lands Acquisition and Development Fund .......1,463 | ||
Partners for Conservation Fund .........................75,235 | ||
Personal Property Tax Replacement Fund .................85,166 | ||
Pesticide Control Fund .................................44,745 | ||
Plumbing Licensure and Program Fund .....................5,297 | ||
Professional Services Fund ..............................6,549 | ||
Public Health Laboratory Services Revolving Fund ........9,044 | ||
Public Transportation Fund .............................47,744 |
Radiation Protection Fund ...............................6,575 | ||
Renewable Energy Resources Trust Fund ...................8,169 | ||
Road Fund .............................................284,307
| ||
Regional Transportation Authority Occupation and Use Tax | ||
Replacement Fund ....................................1,278
| ||
School Infrastructure Fund ..............................8,938 | ||
Secretary of State DUI Administration Fund ..............2,044 | ||
Secretary of State Identification Security and Theft | ||
Prevention Fund ....................................15,122 | ||
Secretary of State Police Services Fund ...................815 | ||
Secretary of State Special License Plate Fund ...........4,441 | ||
Secretary of State Special Services Fund ...............21,797 | ||
Securities Audit and Enforcement Fund ...................8,480
| ||
Solid Waste Management Fund .............................1,427 | ||
Special Education Medicaid Matching Fund ................5,854
| ||
State and Local Sales Tax Reform Fund ...................2,742 | ||
State Construction Account Fund ........................69,387
| ||
State Gaming Fund ......................................89,997 | ||
State Garage Revolving Fund ............................10,788 | ||
State Lottery Fund ....................................343,580 | ||
State Pensions Fund ...................................500,000 | ||
State Treasurer's Bank Services Trust Fund ................913 | ||
Supreme Court Special Purposes Fund .....................1,704 | ||
Tattoo and Body Piercing Establishment Registration Fund ..724 | ||
Tax Compliance and Administration Fund ..................1,847 | ||
Tobacco Settlement Recovery Fund .......................27,854 |
Tourism Promotion Fund .................................42,180 | ||
Trauma Center Fund ......................................5,128 | ||
Underground Storage Tank Fund ...........................3,473 | ||
University of Illinois Hospital Services Fund ...........7,505 | ||
Vehicle Inspection Fund .................................4,863 | ||
Weights and Measures Fund ..............................25,431 | ||
Youth Alcoholism and Substance Abuse Prevention Fund .....857. | ||
Aggregate Operations Regulatory Fund 806 | ||
Agricultural Premium Fund 21,601 | ||
Anna Veterans Home Fund 14,618 | ||
Appraisal Administration Fund 4,086 | ||
Attorney General Court Ordered and Voluntary Compliance | ||
Payment Projects Fund 17,446 | ||
Attorney General Whistleblower Reward and | ||
Protection Fund 7,344 | ||
Bank and Trust Company Fund 87,912 | ||
Brownfields Redevelopment Fund 550 | ||
Capital Development Board Revolving Fund 1,724 | ||
Care Provider Fund for Persons with a Developmental | ||
Disability 5,445 | ||
CDLIS/AAMVAnet/NMVTIS Trust Fund 1,770 | ||
Cemetery Oversight Licensing and Disciplinary Fund 4,432 | ||
Chicago State University Education Improvement Fund 5,211 | ||
Child Support Administrative Fund 3,088 | ||
Clean Air Act Permit Fund 6,766 | ||
Coal Technology Development Assistance Fund 11,280 |
Commitment to Human Services Fund 103,833 | ||
Common School Fund 411,164 | ||
Community Mental Health Medicaid Trust Fund 10,138 | ||
Community Water Supply Laboratory Fund 548 | ||
Corporate Franchise Tax Refund Fund 751 | ||
Credit Union Fund 19,740 | ||
Cycle Rider Safety Training Fund 982 | ||
DCFS Children's Services Fund 273,107 | ||
Department of Business Services Special | ||
Operations Fund 4,386 | ||
Department of Corrections Reimbursement and | ||
Education Fund 36,230 | ||
Department of Human Services Community Services Fund 4,757 | ||
Design Professionals Administration and | ||
Investigation Fund 5,198 | ||
Downstate Public Transportation Fund 42,630 | ||
Downstate Transit Improvement Fund 1,807 | ||
Drivers Education Fund 1,351 | ||
Drug Rebate Fund 21,955 | ||
Drug Treatment Fund 508 | ||
Education Assistance Fund 1,901,464 | ||
Environmental Protection Permit and Inspection Fund 5,397 | ||
Estate Tax Refund Fund 637 | ||
Facilities Management Revolving Fund 13,775 | ||
Fair and Exposition Fund 863 | ||
Federal High Speed Rail Trust Fund 9,230 |
Federal Workforce Training Fund 208,014 | ||
Feed Control Fund 1,319 | ||
Fertilizer Control Fund 1,247 | ||
Fire Prevention Fund 3,876 | ||
Fund for the Advancement of Education 46,221 | ||
General Professions Dedicated Fund 26,266 | ||
General Revenue Fund 17,653,153 | ||
Grade Crossing Protection Fund 3,737 | ||
Hazardous Waste Fund 3,625 | ||
Health and Human Services Medicaid Trust Fund 5,263 | ||
Healthcare Provider Relief Fund 115,415 | ||
Horse Racing Fund 184,337 | ||
Hospital Provider Fund 62,701 | ||
Illinois Affordable Housing Trust Fund 7,103 | ||
Illinois Charity Bureau Fund 2,108 | ||
Illinois Clean Water Fund 8,679 | ||
Illinois Forestry Development Fund 6,189 | ||
Illinois Gaming Law Enforcement Fund 1,277 | ||
Illinois Power Agency Operations Fund 43,568 | ||
Illinois State Dental Disciplinary Fund 4,344 | ||
Illinois State Fair Fund 5,690 | ||
Illinois State Medical Disciplinary Fund 20,283 | ||
Illinois State Pharmacy Disciplinary Fund 9,856 | ||
Illinois Veterans Assistance Fund 2,494 | ||
Illinois Workers' Compensation Commission | ||
Operations Fund 2,896 |
IMSA Income Fund 8,012 | ||
Income Tax Refund Fund 152,206 | ||
Insurance Financial Regulation Fund 104,597 | ||
Insurance Premium Tax Refund Fund 9,901 | ||
Insurance Producer Administration Fund 105,702 | ||
International Tourism Fund 7,000 | ||
LaSalle Veterans Home Fund 31,489 | ||
LEADS Maintenance Fund 607 | ||
Live and Learn Fund 8,302 | ||
Local Government Distributive Fund 102,508 | ||
Local Tourism Fund 28,421 | ||
Long-Term Care Provider Fund 7,140 | ||
Manteno Veterans Home Fund 47,417 | ||
Medical Interagency Program Fund 669 | ||
Mental Health Fund 7,492 | ||
Monitoring Device Driving Permit Administration Fee Fund 762 | ||
Motor Carrier Safety Inspection Fund 1,114 | ||
Motor Fuel Tax Fund 141,788 | ||
Motor Vehicle License Plate Fund 5,366 | ||
Nursing Dedicated and Professional Fund 10,746 | ||
Open Space Lands Acquisition and Development Fund 25,584 | ||
Optometric Licensing and Disciplinary Board Fund 1,099 | ||
Partners for Conservation Fund 20,187 | ||
Pawnbroker Regulation Fund 1,072 | ||
Personal Property Tax Replacement Fund 88,655 | ||
Pesticide Control Fund 5,617 |
Professional Services Fund 2,795 | ||
Professions Indirect Cost Fund 180,536 | ||
Public Pension Regulation Fund 8,434 | ||
Public Transportation Fund 97,777 | ||
Quincy Veterans Home Fund 57,745 | ||
Real Estate License Administration Fund 32,015 | ||
Regional Transportation Authority Occupation | ||
and Use Tax Replacement Fund 3,123 | ||
Registered Certified Public Accountants' Administration | ||
and Disciplinary Fund 2,560 | ||
Renewable Energy Resources Trust Fund 797 | ||
Rental Housing Support Program Fund 949 | ||
Residential Finance Regulatory Fund 20,349 | ||
Road Fund 557,727 | ||
Roadside Memorial Fund 582 | ||
Salmon Fund 548 | ||
Savings Bank Regulatory Fund 2,100 | ||
School Infrastructure Fund 18,703 | ||
Secretary of State DUI Administration Fund 867 | ||
Secretary of State Identification Security | ||
and Theft Prevention Fund 4,660 | ||
Secretary of State Special License Plate Fund 1,772 | ||
Secretary of State Special Services Fund 7,839 | ||
Securities Audit and Enforcement Fund 2,879 | ||
Small Business Environmental Assistance Fund 588 | ||
Solid Waste Management Fund 7,389 |
Special Education Medicaid Matching Fund 3,388 | ||
State and Local Sales Tax Reform Fund 6,573 | ||
State Asset Forfeiture Fund 1,213 | ||
State Construction Account Fund 129,461 | ||
State Crime Laboratory Fund 2,462 | ||
State Gaming Fund 188,862 | ||
State Garage Revolving Fund 4,303 | ||
State Lottery Fund 145,905 | ||
State Offender DNA Identification System Fund 1,075 | ||
State Pensions Fund 500,000 | ||
State Police DUI Fund 839 | ||
State Police Firearm Services Fund 4,981 | ||
State Police Services Fund 11,660 | ||
State Police Vehicle Fund 5,514 | ||
State Police Whistleblower Reward and Protection Fund 2,822 | ||
State Small Business Credit Initiative Fund 15,061 | ||
Subtitle D Management Fund 1,067 | ||
Supplemental Low-Income Energy Assistance Fund 68,016 | ||
Tax Compliance and Administration Fund 4,713 | ||
Technology Management Revolving Fund 257,409 | ||
Tobacco Settlement Recovery Fund 4,825 | ||
Tourism Promotion Fund 66,211 | ||
Traffic and Criminal Conviction Surcharge Fund 226,070 | ||
Underground Storage Tank Fund 19,110 | ||
University of Illinois Hospital Services Fund 3,813 | ||
Vehicle Inspection Fund 9,673 |
Violent Crime Victims Assistance Fund 12,233 | ||
Weights and Measures Fund 5,245 | ||
Working Capital Revolving Fund 27,245
| ||
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. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
| ||
ARTICLE 5. GRADE CROSSING PROTECTION | ||
Section 5-5. The Motor Fuel Tax Law is amended by changing | ||
Section 8 as follows:
| ||
(35 ILCS 505/8) (from Ch. 120, par. 424)
| ||
Sec. 8. Except as provided in subsection (a-1) of this | ||
Section, Section 8a, subdivision
(h)(1) of Section 12a, | ||
Section 13a.6, and items
13, 14, 15, and 16 of Section 15, all | ||
money received by the Department under
this Act, including | ||
payments made to the Department by
member jurisdictions | ||
participating in the International Fuel Tax Agreement,
shall | ||
be deposited in a special fund in the State treasury, to be | ||
known as the
"Motor Fuel Tax Fund", and shall be used as | ||
follows:
| ||
(a) 2 1/2 cents per gallon of the tax collected on special | ||
fuel under
paragraph (b) of Section 2 and Section 13a of this | ||
Act shall be transferred
to the State Construction Account | ||
Fund in the State Treasury; the remainder of the tax collected | ||
on special fuel under
paragraph (b) of Section 2 and Section | ||
13a of this Act shall be deposited into the Road Fund;
| ||
(a-1) Beginning on July 1, 2019, an amount equal to the | ||
amount of tax collected under subsection (a) of Section 2 as a | ||
result of the increase in the tax rate under Public Act 101-32 |
this amendatory Act of the 101st General Assembly shall be | ||
transferred each month into the Transportation Renewal Fund ; . | ||
(b) $420,000 shall be transferred each month to the State | ||
Boating Act
Fund to be used by the Department of Natural | ||
Resources for the purposes
specified in Article X of the Boat | ||
Registration and Safety Act;
| ||
(c) $3,500,000 shall be transferred each month to the | ||
Grade Crossing
Protection Fund to be used as follows: not less | ||
than $12,000,000 each fiscal
year shall be used for the | ||
construction or reconstruction of rail highway grade
| ||
separation structures; $2,250,000 in fiscal years 2004 through | ||
2009 and $3,000,000 in fiscal year 2010 and each fiscal
year
| ||
thereafter shall be transferred to the Transportation
| ||
Regulatory Fund and shall be accounted for as part of the rail | ||
carrier
portion of such funds and shall be used to pay the cost | ||
of administration
of the Illinois Commerce Commission's | ||
railroad safety program in connection
with its duties under | ||
subsection (3) of Section 18c-7401 of the Illinois
Vehicle | ||
Code, with the remainder to be used by the Department of | ||
Transportation
upon order of the Illinois Commerce Commission, | ||
to pay that part of the
cost apportioned by such Commission to | ||
the State to cover the interest
of the public in the use of | ||
highways, roads, streets, or
pedestrian walkways in the
county | ||
highway system, township and district road system, or | ||
municipal
street system as defined in the Illinois Highway | ||
Code, as the same may
from time to time be amended, for |
separation of grades, for installation,
construction or | ||
reconstruction of crossing protection or reconstruction,
| ||
alteration, relocation including construction or improvement | ||
of any
existing highway necessary for access to property or | ||
improvement of any
grade crossing and grade crossing surface | ||
including the necessary highway approaches thereto of any
| ||
railroad across the highway or public road, or for the | ||
installation,
construction, reconstruction, or maintenance of | ||
safety treatments to deter trespassing or a pedestrian walkway | ||
over or
under a railroad right-of-way, as provided for in and | ||
in
accordance with Section 18c-7401 of the Illinois Vehicle | ||
Code.
The Commission may order up to $2,000,000 per year in | ||
Grade Crossing Protection Fund moneys for the improvement of | ||
grade crossing surfaces and up to $300,000 per year for the | ||
maintenance and renewal of 4-quadrant gate vehicle detection | ||
systems located at non-high speed rail grade crossings. The | ||
Commission shall not order more than $2,000,000 per year in | ||
Grade
Crossing Protection Fund moneys for pedestrian walkways.
| ||
In entering orders for projects for which payments from the | ||
Grade Crossing
Protection Fund will be made, the Commission | ||
shall account for expenditures
authorized by the orders on a | ||
cash rather than an accrual basis. For purposes
of this | ||
requirement an "accrual basis" assumes that the total cost of | ||
the
project is expended in the fiscal year in which the order | ||
is entered, while a
"cash basis" allocates the cost of the | ||
project among fiscal years as
expenditures are actually made. |
To meet the requirements of this subsection,
the Illinois | ||
Commerce Commission shall develop annual and 5-year project | ||
plans
of rail crossing capital improvements that will be paid | ||
for with moneys from
the Grade Crossing Protection Fund. The | ||
annual project plan shall identify
projects for the succeeding | ||
fiscal year and the 5-year project plan shall
identify | ||
projects for the 5 directly succeeding fiscal years. The | ||
Commission
shall submit the annual and 5-year project plans | ||
for this Fund to the Governor,
the President of the Senate, the | ||
Senate Minority Leader, the Speaker of the
House of | ||
Representatives, and the Minority Leader of the House of
| ||
Representatives on
the first Wednesday in April of each year;
| ||
(d) of the amount remaining after allocations provided for | ||
in
subsections (a), (a-1), (b) , and (c), a sufficient amount | ||
shall be reserved to
pay all of the following:
| ||
(1) the costs of the Department of Revenue in | ||
administering this
Act;
| ||
(2) the costs of the Department of Transportation in | ||
performing its
duties imposed by the Illinois Highway Code | ||
for supervising the use of motor
fuel tax funds | ||
apportioned to municipalities, counties and road | ||
districts;
| ||
(3) refunds provided for in Section 13, refunds for | ||
overpayment of decal fees paid under Section 13a.4 of this | ||
Act, and refunds provided for under the terms
of the | ||
International Fuel Tax Agreement referenced in Section |
14a;
| ||
(4) from October 1, 1985 until June 30, 1994, the | ||
administration of the
Vehicle Emissions Inspection Law, | ||
which amount shall be certified monthly by
the | ||
Environmental Protection Agency to the State Comptroller | ||
and shall promptly
be transferred by the State Comptroller | ||
and Treasurer from the Motor Fuel Tax
Fund to the Vehicle | ||
Inspection Fund, and for the period July 1, 1994 through
| ||
June 30, 2000, one-twelfth of $25,000,000 each month, for | ||
the period July 1, 2000 through June 30, 2003,
one-twelfth | ||
of
$30,000,000
each month,
and $15,000,000 on July 1, | ||
2003, and $15,000,000 on January 1, 2004, and $15,000,000
| ||
on
each
July
1 and October 1, or as soon thereafter as may | ||
be practical, during the period July 1, 2004 through June | ||
30, 2012,
and $30,000,000 on June 1, 2013, or as soon | ||
thereafter as may be practical, and $15,000,000 on July 1 | ||
and October 1, or as soon thereafter as may be practical, | ||
during the period of July 1, 2013 through June 30, 2015, | ||
for the administration of the Vehicle Emissions Inspection | ||
Law of
2005, to be transferred by the State Comptroller | ||
and Treasurer from the Motor
Fuel Tax Fund into the | ||
Vehicle Inspection Fund;
| ||
(4.5) beginning on July 1, 2019, the costs of the | ||
Environmental Protection Agency for the administration of | ||
the Vehicle Emissions Inspection Law of 2005 shall be | ||
paid, subject to appropriation, from the Motor Fuel Tax |
Fund into the Vehicle Inspection Fund; beginning in 2019, | ||
no later than December 31 of each year, or as soon | ||
thereafter as practical, the State Comptroller shall | ||
direct and the State Treasurer shall transfer from the | ||
Vehicle Inspection Fund to the Motor Fuel Tax Fund any | ||
balance remaining in the Vehicle Inspection Fund in excess | ||
of $2,000,000; | ||
(5) amounts ordered paid by the Court of Claims; and
| ||
(6) payment of motor fuel use taxes due to member | ||
jurisdictions under
the terms of the International Fuel | ||
Tax Agreement. The Department shall
certify these amounts | ||
to the Comptroller by the 15th day of each month; the
| ||
Comptroller shall cause orders to be drawn for such | ||
amounts, and the Treasurer
shall administer those amounts | ||
on or before the last day of each month;
| ||
(e) after allocations for the purposes set forth in | ||
subsections
(a), (a-1), (b), (c) , and (d), the remaining | ||
amount shall be apportioned as follows:
| ||
(1) Until January 1, 2000, 58.4%, and beginning | ||
January 1, 2000, 45.6%
shall be deposited as follows:
| ||
(A) 37% into the State Construction Account Fund, | ||
and
| ||
(B) 63% into the Road Fund, $1,250,000 of which | ||
shall be reserved each
month for the Department of | ||
Transportation to be used in accordance with
the | ||
provisions of Sections 6-901 through 6-906 of the |
Illinois Highway Code;
| ||
(2) Until January 1, 2000, 41.6%, and beginning | ||
January 1, 2000, 54.4%
shall be transferred to the | ||
Department of Transportation to be
distributed as follows:
| ||
(A) 49.10% to the municipalities of the State,
| ||
(B) 16.74% to the counties of the State having | ||
1,000,000 or more inhabitants,
| ||
(C) 18.27% to the counties of the State having | ||
less than 1,000,000 inhabitants,
| ||
(D) 15.89% to the road districts of the State.
| ||
If a township is dissolved under Article 24 of the | ||
Township Code, McHenry County shall receive any moneys | ||
that would have been distributed to the township under | ||
this subparagraph, except that a municipality that assumes | ||
the powers and responsibilities of a road district under | ||
paragraph (6) of Section 24-35 of the Township Code shall | ||
receive any moneys that would have been distributed to the | ||
township in a percent equal to the area of the dissolved | ||
road district or portion of the dissolved road district | ||
over which the municipality assumed the powers and | ||
responsibilities compared to the total area of the | ||
dissolved township. The moneys received under this | ||
subparagraph shall be used in the geographic area of the | ||
dissolved township. If a township is reconstituted as | ||
provided under Section 24-45 of the Township Code, McHenry | ||
County or a municipality shall no longer be distributed |
moneys under this subparagraph. | ||
As soon as may be after the first day of each month , the | ||
Department of
Transportation shall allot to each municipality | ||
its share of the amount
apportioned to the several | ||
municipalities which shall be in proportion
to the population | ||
of such municipalities as determined by the last
preceding | ||
municipal census if conducted by the Federal Government or
| ||
Federal census. If territory is annexed to any municipality | ||
subsequent
to the time of the last preceding census the | ||
corporate authorities of
such municipality may cause a census | ||
to be taken of such annexed
territory and the population so | ||
ascertained for such territory shall be
added to the | ||
population of the municipality as determined by the last
| ||
preceding census for the purpose of determining the allotment | ||
for that
municipality. If the population of any municipality | ||
was not determined
by the last Federal census preceding any | ||
apportionment, the
apportionment to such municipality shall be | ||
in accordance with any
census taken by such municipality. Any | ||
municipal census used in
accordance with this Section shall be | ||
certified to the Department of
Transportation by the clerk of | ||
such municipality, and the accuracy
thereof shall be subject | ||
to approval of the Department which may make
such corrections | ||
as it ascertains to be necessary.
| ||
As soon as may be after the first day of each month , the | ||
Department of
Transportation shall allot to each county its | ||
share of the amount
apportioned to the several counties of the |
State as herein provided.
Each allotment to the several | ||
counties having less than 1,000,000
inhabitants shall be in | ||
proportion to the amount of motor vehicle
license fees | ||
received from the residents of such counties, respectively,
| ||
during the preceding calendar year. The Secretary of State | ||
shall, on or
before April 15 of each year, transmit to the | ||
Department of
Transportation a full and complete report | ||
showing the amount of motor
vehicle license fees received from | ||
the residents of each county,
respectively, during the | ||
preceding calendar year. The Department of
Transportation | ||
shall, each month, use for allotment purposes the last
such | ||
report received from the Secretary of State.
| ||
As soon as may be after the first day of each month, the | ||
Department
of Transportation shall allot to the several | ||
counties their share of the
amount apportioned for the use of | ||
road districts. The allotment shall
be apportioned among the | ||
several counties in the State in the proportion
which the | ||
total mileage of township or district roads in the respective
| ||
counties bears to the total mileage of all township and | ||
district roads
in the State. Funds allotted to the respective | ||
counties for the use of
road districts therein shall be | ||
allocated to the several road districts
in the county in the | ||
proportion which the total mileage of such township
or | ||
district roads in the respective road districts bears to the | ||
total
mileage of all such township or district roads in the | ||
county. After
July 1 of any year prior to 2011, no allocation |
shall be made for any road district
unless it levied a tax for | ||
road and bridge purposes in an amount which
will require the | ||
extension of such tax against the taxable property in
any such | ||
road district at a rate of not less than either .08% of the | ||
value
thereof, based upon the assessment for the year | ||
immediately prior to the year
in which such tax was levied and | ||
as equalized by the Department of Revenue
or, in DuPage | ||
County, an amount equal to or greater than $12,000 per mile of
| ||
road under the jurisdiction of the road district, whichever is | ||
less. Beginning July 1, 2011 and each July 1 thereafter, an | ||
allocation shall be made for any road district
if it levied a | ||
tax for road and bridge purposes. In counties other than | ||
DuPage County, if the amount of the tax levy requires the | ||
extension of the tax against the taxable property in
the road | ||
district at a rate that is less than 0.08% of the value
| ||
thereof, based upon the assessment for the year immediately | ||
prior to the year
in which the tax was levied and as equalized | ||
by the Department of Revenue, then the amount of the | ||
allocation for that road district shall be a percentage of the | ||
maximum allocation equal to the percentage obtained by | ||
dividing the rate extended by the district by 0.08%. In DuPage | ||
County, if the amount of the tax levy requires the extension of | ||
the tax against the taxable property in
the road district at a | ||
rate that is less than the lesser of (i) 0.08% of the value
of | ||
the taxable property in the road district, based upon the | ||
assessment for the year immediately prior to the year
in which |
such tax was levied and as equalized by the Department of | ||
Revenue,
or (ii) a rate that will yield an amount equal to | ||
$12,000 per mile of
road under the jurisdiction of the road | ||
district, then the amount of the allocation for the road | ||
district shall be a percentage of the maximum allocation equal | ||
to the percentage obtained by dividing the rate extended by | ||
the district by the lesser of (i) 0.08% or (ii) the rate that | ||
will yield an amount equal to $12,000 per mile of
road under | ||
the jurisdiction of the road district. | ||
Prior to 2011, if any
road district has levied a special | ||
tax for road purposes
pursuant to Sections 6-601, 6-602 , and | ||
6-603 of the Illinois Highway Code, and
such tax was levied in | ||
an amount which would require extension at a
rate of not less | ||
than .08% of the value of the taxable property thereof,
as | ||
equalized or assessed by the Department of Revenue,
or, in | ||
DuPage County, an amount equal to or greater than $12,000 per | ||
mile of
road under the jurisdiction of the road district, | ||
whichever is less,
such levy shall, however, be deemed a | ||
proper compliance with this
Section and shall qualify such | ||
road district for an allotment under this
Section. Beginning | ||
in 2011 and thereafter, if any
road district has levied a | ||
special tax for road purposes
under Sections 6-601, 6-602, and | ||
6-603 of the Illinois Highway Code, and
the tax was levied in | ||
an amount that would require extension at a
rate of not less | ||
than 0.08% of the value of the taxable property of that road | ||
district,
as equalized or assessed by the Department of |
Revenue or, in DuPage County, an amount equal to or greater | ||
than $12,000 per mile of road under the jurisdiction of the | ||
road district, whichever is less, that levy shall be deemed a | ||
proper compliance with this
Section and shall qualify such | ||
road district for a full, rather than proportionate, allotment | ||
under this
Section. If the levy for the special tax is less | ||
than 0.08% of the value of the taxable property, or, in DuPage | ||
County if the levy for the special tax is less than the lesser | ||
of (i) 0.08% or (ii) $12,000 per mile of road under the | ||
jurisdiction of the road district, and if the levy for the | ||
special tax is more than any other levy for road and bridge | ||
purposes, then the levy for the special tax qualifies the road | ||
district for a proportionate, rather than full, allotment | ||
under this Section. If the levy for the special tax is equal to | ||
or less than any other levy for road and bridge purposes, then | ||
any allotment under this Section shall be determined by the | ||
other levy for road and bridge purposes. | ||
Prior to 2011, if a township has transferred to the road | ||
and bridge fund
money which, when added to the amount of any | ||
tax levy of the road
district would be the equivalent of a tax | ||
levy requiring extension at a
rate of at least .08%, or, in | ||
DuPage County, an amount equal to or greater
than $12,000 per | ||
mile of road under the jurisdiction of the road district,
| ||
whichever is less, such transfer, together with any such tax | ||
levy,
shall be deemed a proper compliance with this Section | ||
and shall qualify
the road district for an allotment under |
this Section.
| ||
In counties in which a property tax extension limitation | ||
is imposed
under the Property Tax Extension Limitation Law, | ||
road districts may retain
their entitlement to a motor fuel | ||
tax allotment or, beginning in 2011, their entitlement to a | ||
full allotment if, at the time the property
tax
extension | ||
limitation was imposed, the road district was levying a road | ||
and
bridge tax at a rate sufficient to entitle it to a motor | ||
fuel tax allotment
and continues to levy the maximum allowable | ||
amount after the imposition of the
property tax extension | ||
limitation. Any road district may in all circumstances
retain | ||
its entitlement to a motor fuel tax allotment or, beginning in | ||
2011, its entitlement to a full allotment if it levied a road | ||
and
bridge tax in an amount that will require the extension of | ||
the tax against the
taxable property in the road district at a | ||
rate of not less than 0.08% of the
assessed value of the | ||
property, based upon the assessment for the year
immediately | ||
preceding the year in which the tax was levied and as equalized | ||
by
the Department of Revenue or, in DuPage County, an amount | ||
equal to or greater
than $12,000 per mile of road under the | ||
jurisdiction of the road district,
whichever is less.
| ||
As used in this Section , the term "road district" means | ||
any road
district, including a county unit road district, | ||
provided for by the
Illinois Highway Code; and the term | ||
"township or district road"
means any road in the township and | ||
district road system as defined in the
Illinois Highway Code. |
For the purposes of this Section, "township or
district road" | ||
also includes such roads as are maintained by park
districts, | ||
forest preserve districts and conservation districts. The
| ||
Department of Transportation shall determine the mileage of | ||
all township
and district roads for the purposes of making | ||
allotments and allocations of
motor fuel tax funds for use in | ||
road districts.
| ||
Payment of motor fuel tax moneys to municipalities and | ||
counties shall
be made as soon as possible after the allotment | ||
is made. The treasurer
of the municipality or county may | ||
invest these funds until their use is
required and the | ||
interest earned by these investments shall be limited
to the | ||
same uses as the principal funds.
| ||
(Source: P.A. 101-32, eff. 6-28-19; 101-230, eff. 8-9-19; | ||
101-493, eff. 8-23-19; revised 9-24-19.)
| ||
Section 5-10. The Illinois Vehicle Code is amended by | ||
changing Section 18c-7401 as follows: | ||
(625 ILCS 5/18c-7401) (from Ch. 95 1/2, par. 18c-7401)
| ||
Sec. 18c-7401. Safety Requirements for Track, Facilities, | ||
and
Equipment.
| ||
(1) General Requirements. Each rail carrier shall, | ||
consistent with rules,
orders, and regulations of the Federal | ||
Railroad Administration, construct,
maintain, and operate all | ||
of its equipment, track, and other property in this
State in |
such a manner as to pose no undue risk to its employees or the | ||
person
or property of any member of the public.
| ||
(2) Adoption of Federal Standards. The track safety | ||
standards and
accident/incident standards promulgated by the | ||
Federal Railroad Administration
shall be safety standards of | ||
the Commission. The Commission may, in addition,
adopt by | ||
reference in its regulations other federal railroad safety | ||
standards,
whether contained in federal statutes or in | ||
regulations adopted pursuant to
such statutes.
| ||
(3) Railroad Crossings. No public road, highway, or street | ||
shall hereafter
be constructed across the track of any rail | ||
carrier at grade, nor shall the
track of any rail carrier be | ||
constructed across a public road, highway or
street at grade, | ||
without having first secured the permission of the Commission;
| ||
provided, that this Section shall not apply to the replacement | ||
of lawfully
existing roads, highways, and tracks.
No public | ||
pedestrian bridge or subway shall be constructed across the | ||
track
of any rail carrier without having first secured the | ||
permission of the
Commission.
The Commission shall have the | ||
right to
refuse its permission or to grant it upon such terms | ||
and conditions as it may
prescribe.
The Commission shall have | ||
power to determine and prescribe the
manner, including the | ||
particular point of crossing, and the terms of
installation, | ||
operation, maintenance, use, and protection of each such | ||
crossing.
| ||
The Commission shall also have power, after a hearing, to
|
require major alteration of or to abolish any crossing,
| ||
heretofore or hereafter established, when in its opinion, the
| ||
public safety requires such alteration or abolition, and,
| ||
except in cities, villages, and incorporated towns of
| ||
1,000,000 or more inhabitants, to vacate and close that part
| ||
of the highway on such crossing altered or abolished and
cause | ||
barricades to be erected across such highway in such
manner as | ||
to prevent the use of such crossing as a highway,
when, in the | ||
opinion of the Commission, the public
convenience served by | ||
the crossing in question is not such as
to justify the further | ||
retention thereof; or to require a
separation of grades, at | ||
railroad-highway grade crossings; or to
require a
separation | ||
of grades at any proposed crossing where a
proposed public | ||
highway may cross the tracks of any rail
carrier or carriers; | ||
and to prescribe, after a hearing of the parties,
the terms | ||
upon which such separations shall be made and the
proportion | ||
in which the expense of the alteration or
abolition of such | ||
crossings or the separation of such grades, having regard
to | ||
the benefits, if any, accruing to the rail carrier or any party | ||
in
interest,
shall be divided between the rail carrier or | ||
carriers affected, or
between such carrier or carriers and the | ||
State, county, municipality
or other public authority in | ||
interest.
However, a public hearing by the Commission to | ||
abolish a crossing shall not
be required
when the public | ||
highway authority in interest vacates the highway. In such
| ||
instance
the rail carrier, following notification to the |
Commission and the highway
authority, shall remove any grade | ||
crossing warning devices and the grade
crossing surface.
| ||
The Commission shall also have power by its order to | ||
require
the reconstruction, minor alteration, minor | ||
relocation, or
improvement of any crossing (including the | ||
necessary highway
approaches thereto) of any railroad across | ||
any highway or
public road, pedestrian bridge, or pedestrian | ||
subway, whether such crossing
be at grade
or by overhead
| ||
structure or by subway, whenever the Commission finds after a
| ||
hearing or without a hearing as otherwise provided in this
| ||
paragraph that such reconstruction, alteration, relocation, or
| ||
improvement is necessary to preserve or promote the safety or
| ||
convenience of the public or of the employees or passengers
of | ||
such rail carrier or carriers. By its original order or
| ||
supplemental orders in such case, the Commission may direct | ||
such
reconstruction, alteration, relocation, or improvement to | ||
be
made in such manner and upon such terms and conditions as | ||
may
be reasonable and necessary
and may apportion the cost of
| ||
such reconstruction, alteration, relocation, or improvement
| ||
and the subsequent maintenance thereof, having regard to the | ||
benefits, if
any, accruing
to the railroad or any party in | ||
interest,
between the rail
carrier or carriers and public | ||
utilities affected, or between such
carrier or carriers and | ||
public utilities and the State, county,
municipality or other | ||
public authority in interest. The cost
to be so apportioned | ||
shall include the cost of changes or
alterations in the |
equipment of public utilities affected as
well as the cost of | ||
the relocation, diversion or
establishment of any public | ||
highway, made necessary by such
reconstruction, alteration, | ||
relocation, or improvement of said
crossing. A hearing shall | ||
not be required in those instances
when the Commission enters | ||
an order confirming a written
stipulation in which the | ||
Commission, the public highway
authority or other public | ||
authority in interest, the rail carrier or
carriers
affected, | ||
and in
instances involving the use of the Grade Crossing | ||
Protection
Fund, the Illinois Department of Transportation, | ||
agree on the
reconstruction, alteration, relocation, or | ||
improvement and
the subsequent maintenance thereof and the | ||
division of costs
of such changes of any grade crossing | ||
(including the
necessary highway approaches thereto) of any | ||
railroad across
any highway, pedestrian bridge, or pedestrian | ||
subway.
| ||
The Commission shall also have power to enter into | ||
stipulated agreements with a rail carrier or rail carriers or | ||
public authorities to fund, provide, install, and maintain | ||
safety treatments to deter trespassing on railroad property in | ||
accordance with paragraph (1) of Section 18c-7503 at locations | ||
approved by such rail carrier or rail carriers following a | ||
diagnostic evaluation between the Commission and the rail | ||
carrier or rail carriers, including any public authority in | ||
interest or the Federal Railroad Administration, and to order | ||
the allocation of the cost of those treatments and their |
installation and maintenance from the Grade Crossing | ||
Protection Fund. Safety treatments approved under this | ||
paragraph by the Commission shall be deemed adequate and | ||
appropriate. | ||
Every rail carrier operating in the State of Illinois | ||
shall
construct and maintain every highway crossing over its | ||
tracks
within the State so that the roadway at the | ||
intersection
shall be as flush with the rails as superelevated | ||
curves will
allow, and, unless otherwise ordered by the | ||
Commission, shall
construct and maintain the approaches | ||
thereto at a grade of
not more than 5% within the right of way | ||
for a distance of
not less the 6 feet on each side of the | ||
centerline of such
tracks; provided, that the grades at the | ||
approaches may be
maintained in excess of 5% only when | ||
authorized by the
Commission.
| ||
Every rail carrier operating within this State shall | ||
remove
from its right of way at all railroad-highway grade | ||
crossings within the
State, such brush, shrubbery, and trees | ||
as is reasonably
practical for a distance of not less than 500 | ||
feet in either
direction from each grade crossing.
The | ||
Commission shall have power, upon its own motion, or upon
| ||
complaint, and after having made proper investigation, to
| ||
require the installation of adequate and appropriate luminous
| ||
reflective warning signs, luminous flashing
signals, crossing
| ||
gates illuminated at night, or other protective devices
in
| ||
order to promote and safeguard the health and safety of the
|
public.
Luminous flashing signal or crossing gate
devices | ||
installed at grade crossings, which have been approved
by the | ||
Commission, shall be deemed adequate and appropriate.
The | ||
Commission shall have authority to determine the number,
type, | ||
and location of such signs, signals, gates, or other
| ||
protective devices which, however, shall conform as near as
| ||
may be with generally recognized national standards, and the
| ||
Commission shall have authority to prescribe the division of
| ||
the cost of the installation and subsequent maintenance of
| ||
such signs, signals, gates, or other protective
devices | ||
between the rail carrier or carriers, the public highway
| ||
authority or other public authority in
interest, and in | ||
instances involving the use of the Grade
Crossing Protection | ||
Fund, the Illinois Department of
Transportation.
Except where | ||
train crews provide flagging of the crossing to road users, | ||
yield signs shall be installed at all highway intersections | ||
with every grade crossing in this State that is not equipped | ||
with automatic warning devices, such as luminous flashing | ||
signals or crossing gate devices. A stop sign may be used in | ||
lieu of the yield sign when an engineering study conducted in | ||
cooperation with the highway authority and the Illinois | ||
Department of Transportation has determined that a stop sign | ||
is warranted. If the Commission has ordered the installation | ||
of luminous flashing signal or
crossing gate devices at a | ||
grade crossing not equipped with active warning devices, the | ||
Commission shall order the
installation of temporary stop |
signs at the highway intersection with the grade
crossing | ||
unless an engineering study has determined that a stop sign is | ||
not appropriate. If a stop sign is not appropriate, the | ||
Commission may order the installation of other appropriate | ||
supplemental signing as determined by an engineering study. | ||
The temporary signs shall remain in place until the luminous
| ||
flashing signal or crossing gate devices have been installed.
| ||
The rail carrier is responsible for the installation and | ||
subsequent
maintenance of any required signs.
The permanent | ||
signs shall be in place by July 1, 2011.
| ||
No railroad may change or modify the warning device system | ||
at a
railroad-highway grade crossing, including warning | ||
systems interconnected with
highway traffic control signals, | ||
without having first received the approval of
the Commission. | ||
The Commission shall have the further power, upon application,
| ||
upon its own motion, or upon
complaint and after having made | ||
proper investigation, to require
the interconnection of grade | ||
crossing warning devices with traffic control
signals at | ||
highway intersections located at or near railroad crossings | ||
within
the distances described by the State Manual on Uniform | ||
Traffic Control Devices
adopted pursuant to Section 11-301 of | ||
this Code. In addition, State and local
authorities may not | ||
install, remove, modernize, or otherwise modify traffic
| ||
control signals at a highway intersection that is | ||
interconnected or proposed to
be interconnected with grade | ||
crossing warning devices when the change affects
the number, |
type, or location of traffic control devices on the track | ||
approach
leg or legs of the intersection or the timing of the | ||
railroad preemption
sequence of operation until the Commission | ||
has approved the installation,
removal, modernization, or | ||
modification.
Commission approval shall be limited to | ||
consideration of
issues directly affecting the public safety | ||
at the railroad-highway grade
crossing. The electrical circuit | ||
devices, alternate warning devices, and
preemption sequences | ||
shall conform as nearly as possible, considering the
| ||
particular characteristics of the crossing and
intersection | ||
area, to the State manual adopted by the Illinois Department | ||
of
Transportation pursuant to Section 11-301 of this Code and | ||
such federal
standards as are made applicable by subsection | ||
(2) of this Section. In order
to carry out this authority, the | ||
Commission shall have the authority to
determine the number, | ||
type, and location of traffic control devices on the
track | ||
approach leg or legs of the intersection and the timing of the | ||
railroad
preemption sequence of operation.
The Commission | ||
shall prescribe the division of costs for installation and
| ||
maintenance of all devices required by this paragraph between | ||
the railroad or
railroads and the highway authority in | ||
interest and in instances involving the
use of the Grade | ||
Crossing Protection Fund or a State highway, the Illinois
| ||
Department of Transportation.
| ||
Any person who unlawfully or maliciously removes, throws
| ||
down, damages or defaces any sign, signal, gate, or other
|
protective device, located at or near any public grade
| ||
crossing, shall be guilty of a petty offense and fined not
less | ||
than $50 nor more than $200 for each offense. In
addition to | ||
fines levied under the provisions of this
Section a person | ||
adjudged guilty hereunder may also be
directed to make | ||
restitution for the costs of repair or
replacement, or both, | ||
necessitated by his misconduct.
| ||
It is the public policy of the State of Illinois to enhance | ||
public safety
by establishing safe grade crossings. In order | ||
to implement this policy, the
Illinois Commerce Commission is | ||
directed to conduct public hearings and to
adopt specific | ||
criteria by July 1, 1994, that shall be adhered to by the
| ||
Illinois Commerce Commission in determining if a grade | ||
crossing should be
opened or abolished. The following factors | ||
shall be considered by the
Illinois Commerce Commission in | ||
developing the specific criteria for opening
and abolishing | ||
grade crossings:
| ||
(a) timetable speed of passenger trains;
| ||
(b) distance to an alternate crossing;
| ||
(c) accident history for the last 5 years;
| ||
(d) number of vehicular traffic and posted speed | ||
limits;
| ||
(e) number of freight trains and their timetable | ||
speeds;
| ||
(f) the type of warning device present at the grade | ||
crossing;
|
(g) alignments of the roadway and railroad, and the | ||
angle of intersection
of those alignments;
| ||
(h) use of the grade crossing by trucks carrying | ||
hazardous materials,
vehicles carrying passengers for | ||
hire, and school buses; and
| ||
(i) use of the grade crossing by emergency vehicles.
| ||
The Illinois Commerce Commission, upon petition to open or | ||
abolish a grade
crossing, shall enter an order opening or | ||
abolishing the crossing if it meets
the specific criteria | ||
adopted by the Commission.
| ||
Except as otherwise provided in this subsection (3), in no | ||
instance shall
a grade crossing be permanently closed
without | ||
public hearing first being held and notice of such
hearing | ||
being published in an area newspaper of local general
| ||
circulation.
| ||
(4) Freight Trains; Radio Communications.
The Commission | ||
shall after hearing and order require that
every main line | ||
railroad freight train operating on main
tracks outside of | ||
yard limits within this State shall be
equipped with a radio | ||
communication system. The Commission
after notice and hearing | ||
may grant exemptions from the
requirements of this Section as | ||
to secondary and branch
lines.
| ||
(5) Railroad Bridges and Trestles; Walkway and Handrail.
| ||
In cases in which the Commission finds the same to be
practical | ||
and necessary for safety of railroad employees,
bridges and | ||
trestles, over and upon which railroad trains are
operated, |
shall include as a part thereof, a safe and
suitable walkway | ||
and handrail on one side only of such bridge
or trestle, and | ||
such handrail shall be located at the outer
edge of the walkway | ||
and shall provide a clearance of not less
than 8 feet, 6 | ||
inches, from the center line of the nearest
track, measured at | ||
right angles thereto.
| ||
(6) Packages Containing Articles for First Aid to Injured | ||
on Trains.
| ||
(a) All rail carriers shall provide a first aid kit | ||
that contains, at a minimum, those
articles prescribed by | ||
the Commission, on each train or
engine, for first aid to | ||
persons who may be injured in the
course of the operation | ||
of such trains.
| ||
(b) A vehicle, excluding a taxi cab used in an | ||
emergency situation, operated by a contract carrier | ||
transporting railroad employees in the course of their | ||
employment shall be equipped with a readily available | ||
first aid kit that contains, as a minimum, the same | ||
articles that are required on each train or engine. | ||
(7) Abandoned Bridges, Crossings, and Other Rail Plant.
| ||
The Commission shall have authority, after notice and hearing, | ||
to order:
| ||
(a) the removal of any abandoned railroad tracks from | ||
roads,
streets or other thoroughfares in this State; and
| ||
(b) the removal of abandoned overhead railroad | ||
structures
crossing highways, waterways, or railroads.
|
The Commission may equitably apportion the cost of such
| ||
actions between the rail carrier or carriers, public | ||
utilities, and
the State, county, municipality, township, road | ||
district, or
other public authority in interest.
| ||
(8) Railroad-Highway Bridge Clearance. A vertical | ||
clearance of not less
than 23 feet
above the top of rail shall | ||
be provided for all new or reconstructed highway
bridges | ||
constructed over a railroad track. The Commission may permit a | ||
lesser
clearance if it determines
that the 23-foot clearance | ||
standard cannot be justified based on
engineering, | ||
operational, and economic conditions.
| ||
(9) Right of Access To Railroad Property. | ||
(a) A community antenna television company franchised | ||
by a municipality or county pursuant to the Illinois | ||
Municipal
Code or the Counties Code, respectively, shall | ||
not enter upon any real estate or
rights-of-way in the | ||
possession or control of a railroad
subject to the | ||
jurisdiction of the Illinois Commerce
Commission unless | ||
the community antenna television
company first complies | ||
with the applicable provisions of
subparagraph (f) of | ||
Section 11-42-11.1 of the Illinois
Municipal Code or | ||
subparagraph (f) of Section 5-1096 of the Counties Code. | ||
(b) Notwithstanding any provision of law to the | ||
contrary, this subsection (9) applies to all entries of | ||
railroad rights-of-way involving a railroad subject to the | ||
jurisdiction of the Illinois Commerce Commission by a |
community antenna television company and shall govern in | ||
the event of any conflict with any other provision of law. | ||
(c) This subsection (9) applies to any entry upon any | ||
real estate or right-of-way in the possession or control | ||
of a railroad subject to the jurisdiction of the Illinois | ||
Commerce Commission for the purpose of or in connection | ||
with the construction, or installation of a community | ||
antenna television company's system or facilities | ||
commenced or renewed on or after August 22, 2017 (the | ||
effective date of Public Act 100-251). | ||
(d) Nothing in Public Act 100-251 shall be construed | ||
to prevent a railroad from negotiating other terms and | ||
conditions or the resolution of any dispute in relation to | ||
an entry upon or right of access as set forth in this | ||
subsection (9). | ||
(e) For purposes of this subsection (9): | ||
"Broadband service", "cable operator", and "holder" | ||
have the meanings given to those terms under Section | ||
21-201 of the Public Utilities Act. | ||
"Community antenna television company" includes, in | ||
the case of real estate or rights-of-way in possession of | ||
or in control of a railroad, a holder, cable operator, or | ||
broadband service provider. | ||
(f) Beginning on August 22, 2017 (the effective date | ||
of Public Act 100-251), the Transportation Division of the | ||
Illinois Commerce Commission shall include in its annual |
Crossing Safety Improvement Program report a brief | ||
description of the number of cases decided by the Illinois | ||
Commerce Commission and the number of cases that remain | ||
pending before the Illinois Commerce Commission under this | ||
subsection (9) for the period covered by the report. | ||
(Source: P.A. 100-251, eff. 8-22-17; 101-81, eff. 7-12-19.)
| ||
ARTICLE 6. SPORTS FACILITIES AUTHORITY | ||
Section 6-5. The State Finance Act is amended by changing | ||
Section 8.25-4 as follows:
| ||
(30 ILCS 105/8.25-4) (from Ch. 127, par. 144.25-4)
| ||
Sec. 8.25-4.
All moneys in the Illinois Sports Facilities | ||
Fund are
allocated to and shall be transferred, appropriated | ||
and used only for the
purposes authorized by, and subject to, | ||
the limitations and conditions of
this Section.
| ||
All moneys deposited pursuant to Section 13.1 of "An Act | ||
in relation to
State revenue sharing with local governmental | ||
entities", as amended, and
all moneys deposited with respect | ||
to the $5,000,000 deposit, but not the
additional $8,000,000 | ||
advance applicable before July 1, 2001, or the
Advance Amount | ||
applicable on and after that date, pursuant to Section
6 of | ||
"The Hotel
Operators' Occupation Tax Act", as amended, into | ||
the Illinois Sports
Facilities Fund shall be credited to the | ||
Subsidy Account within the Fund.
All moneys deposited with |
respect to the additional $8,000,000 advance
applicable before | ||
July 1, 2001, or the Advance Amount
applicable on and after | ||
that date, but
not the $5,000,000 deposit, pursuant to Section | ||
6 of "The Hotel Operators'
Occupation Tax Act", as amended, | ||
into the Illinois Sports Facilities Fund
shall be credited to | ||
the Advance Account within the Fund.
| ||
Beginning with fiscal year 1989 and continuing for each | ||
fiscal year
thereafter through and including fiscal year 2001, | ||
no less than 30 days
before the beginning of such fiscal year
| ||
(except as soon as may be practicable after the effective date | ||
of this
amendatory Act of 1988 with respect to fiscal year | ||
1989) the Chairman of
the Illinois Sports Facilities Authority | ||
shall certify to the State
Comptroller and the State | ||
Treasurer, without taking into account any
revenues or | ||
receipts of the Authority, the lesser of (a) $18,000,000 and
| ||
(b) the sum of (i) the amount anticipated to be required by the | ||
Authority
during the fiscal year to pay principal of and | ||
interest on, and other
payments relating to, its obligations | ||
issued or to be issued under Section
13 of the Illinois Sports | ||
Facilities Authority Act, including any deposits
required to | ||
reserve funds created under any indenture or resolution
| ||
authorizing issuance of the obligations and payments to | ||
providers of credit
enhancement, (ii) the amount anticipated | ||
to be required by the Authority
during the fiscal year to pay | ||
obligations under the provisions of any
management agreement | ||
with respect to a facility or facilities owned by the
|
Authority or of any assistance agreement with respect to any | ||
facility for
which financial assistance is provided under the | ||
Illinois Sports Facilities
Authority Act, and to pay other | ||
capital and operating expenses of the
Authority
during the | ||
fiscal year, including any deposits required to reserve funds
| ||
created for repair and replacement of capital assets and to | ||
meet the
obligations of the Authority under any management | ||
agreement or assistance
agreement, and (iii) any
amounts under | ||
(i) and (ii) above remaining unpaid from previous years.
| ||
Beginning with fiscal year 2002 and continuing for each | ||
fiscal year
thereafter, no less than 30 days before the | ||
beginning of such fiscal year, the
Chairman of the Illinois | ||
Sports Facilities Authority shall certify to the State
| ||
Comptroller and the State Treasurer, without taking into | ||
account any revenues
or receipts of the Authority, the lesser | ||
of (a) an amount equal to the sum of
the Advance Amount plus | ||
$10,000,000 and (b) the sum of (i) the amount
anticipated to be | ||
required by the Authority during the fiscal year to pay
| ||
principal of and interest on, and other payments relating to, | ||
its obligations
issued or to be issued under Section 13 of the | ||
Illinois Sports Facilities
Authority Act, including any | ||
deposits required to reserve funds created under
any indenture | ||
or resolution authorizing issuance of the obligations and
| ||
payments to providers of credit enhancement, (ii) the amount | ||
anticipated to be
required by the Authority during the fiscal | ||
year to pay obligations under
the provisions of any management |
agreement with respect to a facility or
facilities owned by | ||
the Authority or any assistance agreement with respect to
any | ||
facility for which financial assistance is provided under the | ||
Illinois
Sports Facilities Authority Act, and to pay other | ||
capital and operating
expenses of the Authority during the | ||
fiscal year, including any deposits
required to reserve funds | ||
created for repair and replacement of capital assets
and to | ||
meet the obligations of the Authority under any management | ||
agreement or
assistance agreement, and (iii) any amounts under | ||
(i) and (ii) above remaining
unpaid from previous years.
| ||
A copy of any certification made by the Chairman under the
| ||
preceding 2 paragraphs shall be filed with the Governor and | ||
the Mayor
of the City of Chicago. The Chairman may file an | ||
amended certification
from time to time.
| ||
Subject to sufficient appropriation by the General | ||
Assembly, beginning
with July 1, 1988 and thereafter | ||
continuing on the first day of each month
during each fiscal | ||
year through and including fiscal year 2001, the
Comptroller | ||
shall order paid and the Treasurer
shall pay to the Authority | ||
the amount in the Illinois Sports Facilities
Fund until (x) | ||
the lesser of $10,000,000 or the amount appropriated for
| ||
payment to the Authority from amounts credited to the Subsidy | ||
Account and
(y) the lesser of $8,000,000 or the difference | ||
between the amount
appropriated for payment to the Authority | ||
during the fiscal year and
$10,000,000 has been paid from | ||
amounts credited to the Advance Account.
|
Subject to sufficient appropriation by the General | ||
Assembly, beginning with
July 1, 2001, and thereafter | ||
continuing on the first day of each month during
each fiscal | ||
year thereafter, the Comptroller shall order paid and the | ||
Treasurer
shall pay to the Authority the amount in the | ||
Illinois Sports Facilities Fund
until (x) the lesser of | ||
$10,000,000 or the amount appropriated for payment to
the
| ||
Authority from amounts credited to the Subsidy Account and (y) | ||
the lesser of
the Advance Amount or the difference between the | ||
amount appropriated for
payment to the Authority during the | ||
fiscal year and $10,000,000 has been paid
from amounts | ||
credited to the Advance Account.
| ||
Provided that all amounts deposited in the Illinois Sports
| ||
Facilities Fund and credited to the Subsidy Account, to the | ||
extent
requested pursuant to the Chairman's certification, | ||
have been paid, on June
30, 1989, and on June 30 of each year | ||
thereafter, all amounts remaining in
the Subsidy Account of | ||
the Illinois Sports Facilities Fund shall be
transferred by | ||
the State Treasurer one-half to the General Revenue Fund in
| ||
the State Treasury and one-half to the City Tax Fund. Provided | ||
that all
amounts appropriated from the Illinois Sports | ||
Facilities Fund, to the
extent requested pursuant to the | ||
Chairman's certification, have been paid,
on June 30, 1989, | ||
and on June 30 of each year thereafter, all amounts
remaining | ||
in the Advance Account of the Illinois Sports Facilities Fund
| ||
shall be transferred by the State Treasurer to the General |
Revenue Fund in
the State Treasury.
| ||
For purposes of this Section, the term "Advance Amount" | ||
means, for
fiscal year 2002, $22,179,000, and for subsequent | ||
fiscal years through fiscal
year 2033 2032 , 105.615% of the | ||
Advance Amount for the immediately preceding fiscal
year, | ||
rounded up to the nearest $1,000.
| ||
(Source: P.A. 91-935, eff. 6-1-01.)
| ||
Section 6-10. The Hotel Operators' Occupation Tax Act is | ||
amended by changing Section 6 as follows:
| ||
(35 ILCS 145/6) (from Ch. 120, par. 481b.36)
| ||
Sec. 6. Filing of returns and distribution of proceeds. | ||
Except as provided hereinafter in this Section, on or | ||
before
the last day of each calendar month, every person | ||
engaged in the
business of renting, leasing or letting rooms | ||
in a hotel in this State
during the preceding calendar month | ||
shall file a return with the
Department, stating:
| ||
1. The name of the operator;
| ||
2. His residence address and the address of his | ||
principal place of
business and the address of the | ||
principal place of business (if that is
a different | ||
address) from which he engages in the business of renting,
| ||
leasing or letting rooms in a hotel in this State;
| ||
3. Total amount of rental receipts received by him | ||
during the
preceding calendar month from renting, leasing |
or letting rooms during
such preceding calendar month;
| ||
4. Total amount of rental receipts received by him | ||
during the
preceding calendar month from renting, leasing | ||
or letting rooms to
permanent residents during such | ||
preceding calendar month;
| ||
5. Total amount of other exclusions from gross rental | ||
receipts
allowed by this Act;
| ||
6. Gross rental receipts which were received by him | ||
during the
preceding calendar month and upon the basis of | ||
which the tax is imposed;
| ||
7. The amount of tax due;
| ||
8. Such other reasonable information as the Department | ||
may require.
| ||
If the operator's average monthly tax liability to the | ||
Department
does not exceed $200, the Department may authorize | ||
his returns to be
filed on a quarter annual basis, with the | ||
return for January, February
and March of a given year being | ||
due by April 30 of such year; with the
return for April, May | ||
and June of a given year being due by July 31 of
such year; | ||
with the return for July, August and September of a given
year | ||
being due by October 31 of such year, and with the return for
| ||
October, November and December of a given year being due by | ||
January 31
of the following year.
| ||
If the operator's average monthly tax liability to the | ||
Department
does not exceed $50, the Department may authorize | ||
his returns to be
filed on an annual basis, with the return for |
a given year being due by
January 31 of the following year.
| ||
Such quarter annual and annual returns, as to form and | ||
substance,
shall be subject to the same requirements as | ||
monthly returns.
| ||
Notwithstanding any other provision in this Act concerning | ||
the time
within which an operator may file his return, in the | ||
case of any
operator who ceases to engage in a kind of business | ||
which makes him
responsible for filing returns under this Act, | ||
such operator shall file
a final return under this Act with the | ||
Department not more than 1 month
after discontinuing such | ||
business.
| ||
Where the same person has more than 1 business registered | ||
with the
Department under separate registrations under this | ||
Act, such person
shall not file each return that is due as a | ||
single return covering all
such registered businesses, but | ||
shall file separate returns for each
such registered business.
| ||
In his return, the operator shall determine the value of | ||
any
consideration other than money received by him in | ||
connection with the
renting, leasing or letting of rooms in | ||
the course of his business and
he shall include such value in | ||
his return. Such determination shall be
subject to review and | ||
revision by the Department in the manner
hereinafter provided | ||
for the correction of returns.
| ||
Where the operator is a corporation, the return filed on | ||
behalf of
such corporation shall be signed by the president, | ||
vice-president,
secretary or treasurer or by the properly |
accredited agent of such
corporation.
| ||
The person filing the return herein provided for shall, at | ||
the time of
filing such return, pay to the Department the | ||
amount of tax herein imposed.
The operator filing the return | ||
under this Section shall, at the time of
filing such return, | ||
pay to the Department the amount of tax imposed by this
Act | ||
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.
| ||
If any payment provided for in this Section exceeds the | ||
operator's liabilities under this Act, as shown on an original | ||
return, the Department may authorize the operator to credit | ||
such excess payment against liability subsequently to be | ||
remitted to the Department under this Act, in accordance with | ||
reasonable rules adopted by the Department. If the Department | ||
subsequently determines that all or any part of the credit | ||
taken was not actually due to the operator, the operator's | ||
discount shall be reduced by an amount equal to the difference | ||
between the discount as applied to the credit taken and that | ||
actually due, and that operator shall be liable for penalties | ||
and interest on such difference. | ||
There shall be deposited in the Build Illinois Fund in the | ||
State
Treasury for each State fiscal year 40% of the amount of | ||
total
net proceeds from the tax imposed by subsection (a) of |
Section 3.
Of the remaining 60%, $5,000,000 shall be deposited | ||
in the Illinois
Sports Facilities Fund and credited to the | ||
Subsidy Account each fiscal
year by making monthly deposits in | ||
the amount of 1/8 of $5,000,000 plus
cumulative deficiencies | ||
in such deposits for prior months, and an
additional | ||
$8,000,000 shall be deposited in the Illinois Sports | ||
Facilities
Fund and credited to the Advance Account each | ||
fiscal year by making monthly
deposits in the amount of 1/8 of | ||
$8,000,000 plus any cumulative deficiencies
in such deposits | ||
for prior months; provided, that for fiscal years ending
after | ||
June 30, 2001, the amount to be so deposited into the Illinois
| ||
Sports Facilities Fund and credited to the Advance Account | ||
each fiscal year
shall be increased from $8,000,000 to the | ||
then applicable Advance Amount and
the required monthly | ||
deposits beginning with July 2001 shall be in the amount
of 1/8 | ||
of the then applicable Advance Amount plus any cumulative | ||
deficiencies
in those deposits for prior months. (The deposits | ||
of the additional $8,000,000
or the then applicable Advance | ||
Amount, as applicable,
during each fiscal year shall be | ||
treated as advances
of funds to the Illinois Sports Facilities | ||
Authority for its corporate
purposes to the extent paid to the | ||
Authority or its trustee and shall be
repaid into the General | ||
Revenue Fund in the State Treasury by the State
Treasurer on | ||
behalf of the Authority pursuant to Section 19 of the Illinois
| ||
Sports Facilities Authority Act, as amended. If in any fiscal | ||
year the full
amount of the then applicable Advance Amount
is |
not repaid into the General Revenue Fund, then the deficiency | ||
shall be paid
from the amount in the Local Government | ||
Distributive Fund that would otherwise
be allocated to the | ||
City of Chicago under the State Revenue Sharing Act.)
| ||
For purposes of the foregoing paragraph, the term "Advance | ||
Amount"
means, for fiscal year 2002, $22,179,000, and for | ||
subsequent fiscal years
through fiscal year 2033 2032 , | ||
105.615% of the Advance Amount for the immediately
preceding | ||
fiscal year, rounded up to the nearest $1,000.
| ||
Of the remaining 60% of the amount of total net proceeds | ||
prior to August 1, 2011 from the tax
imposed by subsection (a) | ||
of Section 3 after all required deposits in the
Illinois | ||
Sports Facilities Fund, the amount equal to 8% of the net | ||
revenue
realized from this Act plus an amount equal to
8% of | ||
the net revenue realized from any tax imposed under Section | ||
4.05 of the
Chicago World's Fair-1992 Authority Act during the | ||
preceding month shall be
deposited in the Local Tourism Fund | ||
each month for purposes authorized by
Section 605-705 of the | ||
Department of Commerce and Economic Opportunity Law (20 ILCS | ||
605/605-705). Of the remaining 60% of the amount of total net | ||
proceeds beginning on August 1, 2011 from the tax imposed by | ||
subsection (a) of Section 3 after all required deposits in the | ||
Illinois Sports Facilities Fund, an amount equal to 8% of the | ||
net revenue realized from this Act plus an amount equal to 8% | ||
of the net revenue realized from any tax imposed under Section | ||
4.05 of the Chicago World's Fair-1992 Authority Act during the |
preceding month shall be deposited as follows: 18% of such | ||
amount shall be deposited into the Chicago Travel Industry | ||
Promotion Fund for the purposes described in subsection (n) of | ||
Section 5 of the Metropolitan Pier and Exposition Authority | ||
Act and the remaining 82% of such amount shall be deposited | ||
into the Local Tourism Fund each month for purposes authorized | ||
by Section 605-705 of the Department of Commerce and Economic | ||
Opportunity Law. Beginning on August 1, 1999 and ending on | ||
July 31, 2011, an amount equal to 4.5% of the net revenue
| ||
realized from the Hotel Operators' Occupation Tax Act during | ||
the preceding
month shall be deposited into the International | ||
Tourism Fund for the purposes
authorized in Section 605-707 of | ||
the Department of Commerce
and Economic Opportunity Law. | ||
Beginning on August 1, 2011, an amount equal to 4.5% of the net | ||
revenue realized from this Act during the preceding month | ||
shall be deposited as follows: 55% of such amount shall be | ||
deposited into the Chicago Travel Industry Promotion Fund for | ||
the purposes described in subsection (n) of Section 5 of the | ||
Metropolitan Pier and Exposition Authority Act and the | ||
remaining 45% of such amount deposited into the International | ||
Tourism Fund for the purposes authorized in Section 605-707 of | ||
the Department of Commerce and Economic Opportunity Law. "Net
| ||
revenue realized for a month" means the revenue collected by | ||
the State under
that Act during the previous month less the | ||
amount paid out during that same
month as refunds to taxpayers | ||
for overpayment of liability under that Act.
|
After making all these deposits, all other proceeds of the | ||
tax imposed under
subsection (a) of Section 3 shall be | ||
deposited in the Tourism Promotion Fund in
the State Treasury. | ||
All moneys received by the Department from the additional
tax | ||
imposed under subsection (b) of Section 3 shall be deposited | ||
into the Build
Illinois Fund in the State Treasury.
| ||
The Department may, upon separate written notice to a | ||
taxpayer, require
the taxpayer to prepare and file with the | ||
Department on a form prescribed
by the Department within not | ||
less than 60 days after receipt of the notice
an annual | ||
information return for the tax year specified in the notice.
| ||
Such annual return to the Department shall include a statement | ||
of gross
receipts as shown by the operator's last State income | ||
tax return. If the
total receipts of the business as reported | ||
in the State income tax return
do not agree with the gross | ||
receipts reported to the Department for the
same period, the | ||
operator shall attach to his annual information return a
| ||
schedule showing a reconciliation of the 2 amounts and the | ||
reasons for the
difference. The operator's annual information | ||
return to the Department
shall also disclose pay roll | ||
information of the operator's business during
the year covered | ||
by such return and any additional reasonable information
which | ||
the Department deems would be helpful in determining the | ||
accuracy of
the monthly, quarterly or annual tax returns by | ||
such operator as
hereinbefore provided for in this Section.
| ||
If the annual information return required by this Section |
is not filed
when and as required the taxpayer shall be liable | ||
for a penalty in an
amount determined in accordance with | ||
Section 3-4 of the Uniform Penalty and
Interest Act until such | ||
return is filed as required, the penalty to be
assessed and | ||
collected in the same manner as any other penalty provided
for | ||
in this Act.
| ||
The chief executive officer, proprietor, owner or highest | ||
ranking manager
shall sign the annual return to certify the | ||
accuracy of the information
contained therein. Any person who | ||
willfully signs the annual return containing
false or | ||
inaccurate information shall be guilty of perjury and punished
| ||
accordingly. The annual return form prescribed by the | ||
Department shall
include a warning that the person signing the | ||
return may be liable for perjury.
| ||
The foregoing portion of this Section concerning the | ||
filing of an annual
information return shall not apply to an | ||
operator who is not required to
file an income tax return with | ||
the United States Government.
| ||
(Source: P.A. 100-23, eff. 7-6-17; 100-1171, eff. 1-4-19.)
| ||
Section 6-15. The Illinois Sports Facilities Authority Act | ||
is amended by changing Section 13 as follows:
| ||
(70 ILCS 3205/13) (from Ch. 85, par. 6013)
| ||
Sec. 13. Bonds and notes.
| ||
(A) (1) The Authority may at any time and
from time to time |
issue bonds and notes for any corporate purpose,
including the | ||
establishment of reserves and the payment of interest and
| ||
costs of issuance. In this Act the term "bonds" includes notes | ||
of any
kind, interim certificates, refunding bonds, or any | ||
other evidence of
obligation for borrowed money issued under | ||
this Section 13. Bonds may be
issued in one or more series and | ||
may be payable and secured either on a
parity with or | ||
separately from other bonds.
| ||
(2) The bonds of any issue shall be payable solely from all | ||
or any part
of the property or
revenues of the Authority, | ||
including, without limitation:
| ||
(i) Rents, rates, fees, charges or other revenues | ||
payable
to or any receipts of the Authority, including | ||
amounts which are deposited
pursuant to the Act with a | ||
trustee for bondholders;
| ||
(ii) Payments by financial institutions, insurance
| ||
companies, or others
pursuant to letters or lines of | ||
credit, policies of insurance, or purchase
agreements;
| ||
(iii) Investment earnings from funds or accounts | ||
maintained
pursuant to
a bond resolution or trust | ||
agreement; and
| ||
(iv) Proceeds of refunding bonds.
| ||
(3) Bonds may be authorized by a resolution of the | ||
Authority and may
be secured by a trust agreement by and | ||
between the Authority and a
corporate trustee or trustees, | ||
which may be any trust company or bank
having the powers of a |
trust company within or without the State. Bonds may:
| ||
(i) Mature at a time or times, whether as serial bonds | ||
or as
term bonds
or both, not exceeding 40 years from their | ||
respective dates of issue;
| ||
(ii) Notwithstanding the provision of "An Act to | ||
authorize
public
corporations to issue bonds, other | ||
evidences of indebtedness and tax
anticipation warrants | ||
subject to interest rate limitations set forth
therein", | ||
approved May 26, 1970, as now or hereafter amended, or any | ||
other
provision of law, bear interest at any fixed or | ||
variable rate or rates
determined by the method provided | ||
in the resolution or trust agreement;
| ||
(iii) Be payable at a time or times, in the | ||
denominations
and form,
either coupon or registered or | ||
both, and carry the registration and
privileges as to | ||
exchange, transfer or conversion and for the
replacement | ||
of mutilated, lost, or destroyed bonds as the resolution | ||
or
trust agreement may provide;
| ||
(iv) Be payable in lawful money of the United States | ||
at a
designated place;
| ||
(v) Be subject to the terms of purchase, payment, | ||
redemption,
refunding
or refinancing that the resolution | ||
or trust agreement provides;
| ||
(vi) Be executed by the manual or facsimile signatures | ||
of
the officers
of the Authority designated by the | ||
Authority which signatures shall be
valid at delivery even |
for one who has ceased to hold office; and
| ||
(vii) Be sold in the manner and upon the terms | ||
determined
by
the Authority.
| ||
(B) Any resolution or trust agreement may contain | ||
provisions which shall
be a part of the contract with the | ||
holders of the bonds as to:
| ||
(1) Pledging, assigning or directing the use, | ||
investment, or disposition
of all or any part of the | ||
revenues of the Authority or proceeds or benefits
of any | ||
contract
including, without limit, any management | ||
agreement or assistance agreement
and
conveying or | ||
otherwise securing any property or property rights;
| ||
(2) The setting aside of loan funding deposits, debt | ||
service reserves,
capitalized interest accounts, | ||
replacement or operating reserves, cost
of issuance | ||
accounts and sinking funds,
and the regulation, | ||
investment, and disposition thereof;
| ||
(3) Limitations on the purposes to which or the | ||
investments in which the
proceeds of sale of any issue of | ||
bonds or the Authority's revenues and
receipts may be | ||
applied or made;
| ||
(4) Limitations on the issue of additional bonds, the | ||
terms upon which
additional bonds may be issued and | ||
secured, the terms upon which additional
bonds may rank on | ||
a parity with, or be subordinate or superior to, other | ||
bonds;
|
(5) The refunding, advance refunding or refinancing of | ||
outstanding bonds;
| ||
(6) The procedure, if any, by which the terms of any | ||
contract with
bondholders may be altered or amended and | ||
the amount of bonds and holders
of which must consent | ||
thereto, and the manner in which consent shall be given;
| ||
(7) Defining the acts or omissions which shall | ||
constitute a default in
the duties of the Authority to | ||
holders of bonds and providing the rights or
remedies of | ||
such holders in the event of a default which may include
| ||
provisions restricting individual right of action by | ||
bondholders;
| ||
(8) Providing for guarantees, pledges of property, | ||
letters of credit, or
other security, or insurance for the | ||
benefit of bondholders; and
| ||
(9) Any other matter relating to the bonds which the | ||
Authority determines
appropriate.
| ||
(C) No member of the Authority nor any person executing | ||
the bonds shall
be liable personally on the bonds or subject to | ||
any personal liability by
reason of the issuance of the bonds.
| ||
(D) The Authority may enter into agreements with agents, | ||
banks,
insurers, or others for the purpose of enhancing the | ||
marketability of or
security for its bonds.
| ||
(E) (1) A pledge by the Authority of revenues and receipts | ||
as security
for an issue of bonds or for the performance of its | ||
obligations under any
management agreement or assistance |
agreement shall be valid and binding
from
the time when the | ||
pledge is made.
| ||
(2) The revenues and receipts pledged shall immediately be | ||
subject
to the lien of the pledge without any physical | ||
delivery or further act, and
the lien of any pledge shall be | ||
valid and binding against any person having
any claim of any | ||
kind in tort, contract or otherwise against the Authority,
| ||
irrespective of whether the person has notice.
| ||
(3) No resolution, trust agreement, management agreement | ||
or assistance
agreement or any financing statement, | ||
continuation statement, or other
instrument adopted or entered | ||
into by the Authority need be filed or recorded
in any public | ||
record other than the records of the Authority in order to
| ||
perfect the lien against third persons, regardless of any | ||
contrary provision of
law.
| ||
(F) The Authority may issue bonds to refund, advance | ||
refund or
refinance any of its bonds then outstanding, | ||
including the payment of any
redemption premium and any | ||
interest accrued or to accrue to the earliest or
any | ||
subsequent date of redemption, purchase or maturity of the | ||
bonds.
Refunding or advance refunding bonds may be
issued for | ||
the public purposes of realizing savings in the effective | ||
costs
of debt service, directly or through a debt | ||
restructuring, for alleviating
impending or actual default, or | ||
for paying principal of, redemption
premium, if any, and | ||
interest on bonds as they mature or are subject to
redemption, |
and may be issued in one or more series in an
amount in excess | ||
of that of the bonds to be refunded.
| ||
(G) At no time shall the total outstanding bonds and notes | ||
of the
Authority issued under this Section 13 exceed (i)
| ||
$150,000,000 in connection with facilities owned by the | ||
Authority or in connection with other authorized corporate | ||
purposes of the Authority and (ii)
$399,000,000 in connection | ||
with facilities owned by a governmental owner other
than the | ||
Authority ; however, the limit on the total outstanding bond | ||
and notes set forth in this sentence shall not apply to any | ||
refunding or restructuring bonds issued by the Authority on | ||
and after the effective date of this amendatory Act of the | ||
102nd General Assembly but prior to December 31, 2024 . Bonds
| ||
which are being paid or retired by issuance, sale or
delivery | ||
of bonds or notes, and bonds or notes for which sufficient | ||
funds
have been deposited with the paying agent or trustee to | ||
provide for payment of
principal and interest thereon, and any | ||
redemption premium, as provided in
the authorizing resolution, | ||
shall not be considered outstanding for the
purposes of this | ||
paragraph.
| ||
(H) The bonds and notes of the Authority shall not be | ||
indebtedness of
the City of Chicago, of the State, or of any | ||
political subdivision of the
State other than the Authority. | ||
The bonds and notes of the Authority are
not general | ||
obligations of the State of Illinois or the City of Chicago, or
| ||
of any other political subdivision of the State other than the |
Authority,
and are not secured by a pledge of the full faith | ||
and credit of the State
of Illinois or the City of Chicago, or | ||
of any other political subdivision of
the State other than the | ||
Authority, and the holders of bonds and notes of
the Authority | ||
may not require the levy or imposition by the State or the
City | ||
of Chicago, or any other political subdivision of the State | ||
other than
the Authority, of any taxes or, except as provided | ||
in this Act, the
application of revenues or funds of the State | ||
of Illinois or the City of
Chicago or any other political | ||
subdivision of the State other than the
Authority to the
| ||
payment of bonds and notes of the Authority.
| ||
(I) In order to provide for the payment of debt service | ||
requirements
(including amounts for reserve funds and to pay | ||
the costs of credit
enhancements) on bonds issued pursuant to | ||
this Act, the Authority may
provide in any trust agreement | ||
securing such bonds for a pledge and
assignment of its right to | ||
all amounts to be received from the Illinois
Sports Facilities | ||
Fund and for a pledge and assignment (subject to the
terms of | ||
any management agreement or assistance agreement) of all taxes | ||
and
other amounts to be
received under Section 19 of this Act | ||
and may further provide by written
notice to the State | ||
Treasurer and State Comptroller
(which notice shall constitute | ||
a direction to those officers) for a direct
payment of these | ||
amounts to the trustee for its bondholders.
| ||
(J) The State of Illinois pledges to and agrees with the | ||
holders of
the bonds and notes of the Authority issued |
pursuant to this Act 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 | ||
such holders or in any way impair the rights and remedies of | ||
such
holders until such bonds and notes, together with | ||
interest thereon, with
interest on any unpaid installments of | ||
interest, and all costs and expenses
in connection with any | ||
action or proceedings by or on behalf of such
holders, are | ||
fully met and discharged. In addition, the State pledges to
| ||
and agrees with the holders of the bonds and notes of the | ||
Authority issued
pursuant to this Act that the State will not | ||
limit or alter the basis on
which State funds are to be | ||
allocated, deposited and paid to the Authority
as provided in | ||
this Act, or the use of such funds, so as to impair the
terms | ||
of any such contract. The Authority is authorized to include | ||
these
pledges and agreements of the State in any contract with | ||
the holders of
bonds or notes issued pursuant to this Section. | ||
Nothing in this amendatory Act of the 102nd General Assembly | ||
is intended to limit or alter the rights and powers of the | ||
Authority so as to impair the terms of any contract made by the | ||
Authority with the holders of the bonds and notes of the | ||
Authority issued pursuant to this Act.
| ||
(Source: P.A. 91-935, eff. 6-1-01.)
| ||
ARTICLE 7. LAW ENFORCEMENT TRAINING |
Section 7-5. The Illinois Motor Vehicle Theft Prevention | ||
and Insurance Verification Act is amended by adding Section | ||
8.6 as follows: | ||
(20 ILCS 4005/8.6 new) | ||
Sec. 8.6. State Police Training and Academy Fund; Law | ||
Enforcement Training Fund. Before April 1 of each year, each | ||
insurer engaged in writing private passenger motor vehicle | ||
insurance coverage that is included in Class 2 and Class 3 of | ||
Section 4 of the Illinois Insurance Code, as a condition of its | ||
authority to transact business in this State, shall collect | ||
and remit to the Department of Insurance an amount equal to $4, | ||
or a lesser amount determined by the Illinois Law Enforcement | ||
Training Board by rule, multiplied by the insurer's total | ||
earned car years of private passenger motor vehicle insurance | ||
policies providing physical damage insurance coverage written | ||
in this State during the preceding calendar year. Of the | ||
amounts collected under this Section, the Department of | ||
Insurance shall deposit 10% into the State Police Training and | ||
Academy Fund and 90% into the Law Enforcement Training Fund. | ||
Section 7-10. The State Finance Act is amended by adding | ||
Sections 5.935, 5.936, 6z-125, and 6z-126 as follows: | ||
(30 ILCS 105/5.935 new) | ||
Sec. 5.935. The State Police Training and Academy Fund. |
(30 ILCS 105/5.936 new) | ||
Sec. 5.936. The Law Enforcement Training Fund. | ||
(30 ILCS 105/6z-125 new) | ||
Sec. 6z-125. State Police Training and Academy Fund. The | ||
State Police Training and Academy Fund is hereby created as a | ||
special fund in the State treasury. Moneys in the Fund shall | ||
consist of: (i) 10% of the revenue from increasing the | ||
insurance producer license fees, as provided under subsection | ||
(a-5) of Section 500-135 of the Illinois Insurance Code; and | ||
(ii) 10% of the moneys collected from auto insurance policy | ||
fees under Section 8.6 of the Illinois Motor Vehicle Theft | ||
Prevention and Insurance Verification Act. This Fund shall be | ||
used by the Illinois State Police to fund training and other | ||
State Police institutions, including, but not limited to, | ||
forensic laboratories. | ||
(30 ILCS 105/6z-126 new) | ||
Sec. 6z-126. Law Enforcement Training Fund. The Law | ||
Enforcement Training Fund is hereby created as a special fund | ||
in the State treasury. Moneys in the Fund shall consist of: (i) | ||
90% of the revenue from increasing the insurance producer | ||
license fees, as provided under subsection (a-5) of Section | ||
500-135 of the Illinois Insurance Code; and (ii) 90% of the | ||
moneys collected from auto insurance policy fees under Section |
8.6 of the Illinois Motor Vehicle Theft Prevention and | ||
Insurance Verification Act. This Fund shall be used by the | ||
Illinois Law Enforcement Training and Standards Board to fund | ||
law enforcement certification compliance and the development | ||
and provision of basic courses by Board-approved academics, | ||
and in-service courses by approved academies. | ||
Section 7-15. The Illinois Insurance Code is amended by | ||
changing Section 500-135 as follows:
| ||
(215 ILCS 5/500-135)
| ||
(Section scheduled to be repealed on January 1, 2027)
| ||
Sec. 500-135. Fees.
| ||
(a) The fees required by this Article are as follows:
| ||
(1) a fee of $215 $180 for a person who is a resident | ||
of Illinois, and $380 $250
for a person who is not a | ||
resident of Illinois, payable once every 2
years for an | ||
insurance
producer
license;
| ||
(2) a fee of $50 for the issuance of a temporary | ||
insurance
producer
license;
| ||
(3) a fee of $150 payable once every 2 years for a | ||
business
entity;
| ||
(4) an annual $50 fee for a limited
line producer | ||
license issued under items (1)
through (8) of subsection | ||
(a) of Section 500-100;
| ||
(5) a $50 application fee for the processing of a |
request to
take the
written
examination for an insurance | ||
producer license;
| ||
(6) an annual registration fee of $1,000 for | ||
registration of
an
education provider;
| ||
(7) a certification fee of $50 for each certified
| ||
pre-licensing or
continuing
education course and an annual | ||
fee of $20 for renewing the
certification of
each such
| ||
course;
| ||
(8) a fee of $215 $180 for a person who is a resident | ||
of Illinois, and $380 $250
for a person who is not a | ||
resident of Illinois, payable once every 2
years for a car | ||
rental
limited line
license;
| ||
(9) a fee of $200 payable once every 2 years for a | ||
limited
lines license
other
than the licenses issued under | ||
items (1) through (8) of subsection (a) of
Section
| ||
500-100, a
car rental limited line license, or a | ||
self-service storage facility limited
line license;
| ||
(10) a fee of $50 payable once every 2 years for a | ||
self-service storage
facility limited line license.
| ||
(a-5) Beginning on July 1, 2021, an amount equal to the | ||
additional amount of revenue collected under paragraphs (1) | ||
and (8) of subsection (a) as a result of the increase in the | ||
fees under this amendatory Act of the 102nd General Assembly | ||
shall be transferred annually, with 10% of that amount paid | ||
into the State Police Training and Academy Fund and 90% of that | ||
amount paid into the Law Enforcement Training Fund. |
(b) Except as otherwise provided, all
fees paid to and | ||
collected by the Director under
this Section shall be paid | ||
promptly after receipt thereof, together with a
detailed | ||
statement of
such fees, into a special fund in the State | ||
Treasury to be known as the
Insurance Producer
Administration | ||
Fund. The moneys deposited into the Insurance Producer
| ||
Administration Fund
may be used only for payment of the | ||
expenses of the Department in the
execution,
administration, | ||
and enforcement of the insurance laws of this State, and shall
| ||
be appropriated as
otherwise provided by law for the payment | ||
of those expenses with first priority
being any
expenses | ||
incident to or associated with the administration and | ||
enforcement of
this Article.
| ||
(Source: P.A. 98-159, eff. 8-2-13 .)
| ||
ARTICLE 8. INVEST IN KIDS | ||
Section 8-5. The Illinois Administrative Procedure Act is | ||
amended by adding Section 5-45.13 as follows: | ||
(5 ILCS 100/5-45.13 new) | ||
Sec. 5-45.13. Emergency rulemaking; Invest in Kids. To | ||
provide for the expeditious and timely implementation of the | ||
changes made to Sections 5 and 10 of, and the addition of | ||
Section 7.5 to, the Invest in Kids Act by this amendatory Act | ||
of the 102nd General Assembly, emergency rules implementing |
the changes made to Sections 5 and 10 of, and the addition of | ||
Section 7.5 to, the Invest in Kids Act by this amendatory Act | ||
of the 102nd General Assembly may be adopted by the Department | ||
of Revenue in accordance with Section 5-45. The adoption of | ||
emergency rules authorized by Section 5-45 and this Section is | ||
deemed to be necessary for the public interest, safety, and | ||
welfare. | ||
This Section is repealed one year after the effective date | ||
of this amendatory Act of the 102nd General Assembly. | ||
Section 8-10. The Invest in Kids Act is amended by | ||
changing Sections 5, 10, and 65 and by adding Section 7.5 as | ||
follows: | ||
(35 ILCS 40/5) | ||
(Section scheduled to be repealed on January 1, 2024)
| ||
Sec. 5. Definitions. As used in this Act: | ||
"Authorized contribution" means the contribution amount | ||
that is listed on the contribution authorization certificate | ||
issued to the taxpayer.
| ||
"Board" means the State Board of Education.
| ||
"Contribution" means a donation made by the taxpayer | ||
during the taxable year for providing scholarships as provided | ||
in this Act. | ||
"Custodian" means, with respect to eligible students, an | ||
Illinois resident who is a parent or legal guardian of the |
eligible student or students.
| ||
"Department" means the Department of Revenue. | ||
"Eligible student" means a child who:
| ||
(1) is a member of a household whose federal adjusted | ||
gross income the year before he or she
initially receives | ||
a scholarship under this program, as determined by the | ||
Department, does not exceed 300% of the federal poverty
| ||
level and, once the child receives a scholarship, does not | ||
exceed 400% of the federal poverty
level;
| ||
(2) is eligible to attend a public elementary school | ||
or high school in Illinois in the semester immediately | ||
preceding the semester for which he or she first receives | ||
a scholarship or is
starting school in Illinois for the | ||
first time when he or she first receives a scholarship; | ||
and
| ||
(3) resides in Illinois while receiving a scholarship. | ||
"Family member" means a parent, child, or sibling, whether | ||
by whole blood, half blood, or adoption; spouse; or stepchild. | ||
"Focus district" means a school district which has a | ||
school that is either (i) a school that has one or more | ||
subgroups in which the average student performance is at or | ||
below the State average for the lowest 10% of student | ||
performance in that subgroup or (ii) a school with an average | ||
graduation rate of less than 60% and not identified for | ||
priority.
| ||
"Jointly administered CTE program" means a program or set |
of programs within a non-public school located in Illinois, as | ||
determined by the State Board of Education pursuant to Section | ||
7.5 of this Act. | ||
"Necessary costs and fees" includes the customary charge | ||
for instruction and use of facilities in general
and the | ||
additional fixed fees charged for specified purposes that are | ||
required generally of non-scholarship recipients for each | ||
academic period for which the scholarship applicant actually | ||
enrolls, including costs associated with student assessments, | ||
but does not
include fees payable only once and other | ||
contingent deposits that are refundable in whole or in part. | ||
The Board may prescribe, by rules consistent with this Act, | ||
detailed provisions concerning the computation of necessary | ||
costs and fees.
| ||
"Scholarship granting organization" means an entity that:
| ||
(1) is exempt from taxation under Section 501(c)(3) of | ||
the Internal Revenue Code;
| ||
(2) uses at least 95% of the qualified contributions | ||
received during a taxable year for scholarships;
| ||
(3) provides scholarships to students according to the | ||
guidelines of this Act;
| ||
(4) deposits and holds qualified contributions and any | ||
income derived from qualified contributions
in an account | ||
that is separate from the organization's operating fund or | ||
other funds until such qualified contributions or income | ||
are withdrawn for use; and
|
(5) is approved to issue certificates of receipt.
| ||
"Technical academy" means a non-public school located in | ||
Illinois that: (1) registers with the Board pursuant to | ||
Section 2-3.25 of the School Code; and (2) operates or will | ||
operate a jointly administered CTE program as the primary | ||
focus of the school. To maintain its status as a technical | ||
academy, the non-public school must obtain recognition from | ||
the Board pursuant to Section 2-3.25o of the School Code | ||
within 2 calendar years of its registration with the Board. | ||
"Qualified contribution" means the authorized contribution | ||
made by a taxpayer to a scholarship granting organization for | ||
which the taxpayer has received a certificate of receipt from | ||
such organization.
| ||
"Qualified school" means a non-public school located in | ||
Illinois and recognized by the Board pursuant to Section | ||
2-3.25o of the School Code.
| ||
"Scholarship" means an educational scholarship awarded to | ||
an eligible student to attend a qualified school
of their | ||
custodians' choice in an amount not exceeding the necessary | ||
costs and fees to attend that school.
| ||
"Taxpayer" means any individual, corporation, partnership, | ||
trust, or other entity subject to the Illinois income tax. For | ||
the purposes of this Act, 2 individuals filing a joint return | ||
shall be considered one taxpayer.
| ||
(Source: P.A. 100-465, eff. 8-31-17.) |
(35 ILCS 40/7.5 new) | ||
Sec. 7.5. Determination of jointly-administered CTE | ||
programs. | ||
(a) Upon its own motion, or upon petition from a qualified | ||
school or technical academy, the State Board of Education | ||
shall determine whether a program or set of programs offered | ||
or proposed by a qualified school or technical academy | ||
provides coursework and training in career and technical | ||
education pathways aligned to industry-recognized | ||
certifications and credentials. The State Board of Education | ||
shall make that determination based upon whether the | ||
industry-recognized certifications or credentials that are the | ||
focus of a qualified school or technical academy's coursework | ||
and training program or set of programs (i) are associated | ||
with an occupation determined to fall under the LEADING or | ||
EMERGING priority sectors as determined through Illinois' | ||
Workforce Innovation and Opportunity Act Unified State Plan | ||
and (ii) provide wages that are at least 70% of the average | ||
annual wage in the State, as determined by the United States | ||
Bureau of Labor Statistics. | ||
(b) The State Board of Education shall publish a list of | ||
approved jointly administered CTE programs on its website and | ||
otherwise make that list available to the public. A qualified | ||
school or technical academy may petition the State Board of | ||
Education to obtain a determination that a proposed program or | ||
set of programs that it seeks to offer qualifies as a jointly |
administered CTE program under subsection (a) of this Section. | ||
A petitioner shall file one original petition in the form | ||
provided by the State Board of Education and in the manner | ||
specified by the State Board of Education. The petitioner may | ||
withdraw his or her petition by submitting a written statement | ||
to the State Board of Education indicating withdrawal. The | ||
State Board of Education shall approve or deny a petition | ||
within 180 days of its submission and, upon approval, shall | ||
proceed to add the program or set of programs to the list of | ||
approved jointly administered CTE programs. The approval or | ||
denial of any petition is a final decision of the Board, | ||
subject to judicial review under the Administrative Review | ||
Law. Jurisdiction and venue are vested in the circuit court. | ||
(c) The State Board of Education shall evaluate the | ||
approved jointly administered CTE programs under this Section | ||
once every 5 years. At this time, the State Board of Education | ||
shall determine whether these programs continue to meet the | ||
requirements set forth in subsection (a) of this Section. | ||
(35 ILCS 40/10) | ||
(Section scheduled to be repealed on January 1, 2024)
| ||
Sec. 10. Credit awards. | ||
(a) The Department shall award credits against the tax | ||
imposed under subsections (a) and (b) of Section 201 of the | ||
Illinois Income Tax Act to taxpayers who make qualified | ||
contributions. For contributions made under this Act, the |
credit shall be equal to 75% of the total amount of
qualified | ||
contributions made by the taxpayer during a taxable year, not | ||
to exceed a credit of $1,000,000 per taxpayer.
| ||
(b) The aggregate amount of all credits the Department may | ||
award under this Act in any calendar year may not exceed | ||
$75,000,000. | ||
(c) Contributions made by corporations (including | ||
Subchapter S corporations), partnerships, and trusts under | ||
this Act may not be directed to a particular subset of schools, | ||
a particular school, a particular group of students, or a | ||
particular student.
Contributions made by individuals under | ||
this Act may be directed to a particular subset of schools or a | ||
particular school but may not be directed to a particular | ||
group of students or a particular student. | ||
(d) No credit shall be taken under this Act for any | ||
qualified contribution for which the taxpayer claims a federal | ||
income tax deduction. | ||
(e) Credits shall be awarded in a manner, as determined by | ||
the Department, that is geographically proportionate to | ||
enrollment in recognized non-public schools in Illinois. If | ||
the cap on the aggregate credits that may be awarded by the | ||
Department is not reached by June 1 of a given year, the | ||
Department shall award remaining credits on a first-come, | ||
first-served basis, without regard to the limitation of this | ||
subsection.
| ||
(f) Credits awarded for donations made to a technical |
academy shall be awarded without regard to subsection (e), but | ||
shall not exceed 15% of the annual statewide program cap. For | ||
the purposes of this subsection, "technical academy" means a | ||
technical academy that is registered with the Board within 30 | ||
days after the effective date of this amendatory Act of the | ||
102nd General Assembly. | ||
(Source: P.A. 100-465, eff. 8-31-17.) | ||
(35 ILCS 40/65) | ||
(Section scheduled to be repealed on January 1, 2024)
| ||
Sec. 65. Credit period; repeal. | ||
(a) A taxpayer may take a credit under this Act for tax | ||
years beginning on or after January 1, 2018 and ending before | ||
January 1, 2024 2023 . A taxpayer may not take a credit pursuant | ||
to this Act for tax years beginning on or after January 1, 2024 | ||
2023 .
| ||
(b) This Act is repealed on January 1, 2025 2024 .
| ||
(Source: P.A. 100-465, eff. 8-31-17.)
| ||
ARTICLE 9. STATE TREASURER'S CAPITAL FUND | ||
Section 9-5. The State Treasurer Act is amended by | ||
changing Section 35 as follows: | ||
(15 ILCS 505/35) | ||
Sec. 35. State Treasurer may purchase real property. |
(a) Subject to the provisions of the Public Contract Fraud | ||
Act , the State Treasurer, on behalf of the State of Illinois, | ||
is authorized during State fiscal years 2019 and 2020 to | ||
acquire real property located in the City of Springfield, | ||
Illinois which the State Treasurer deems necessary to properly | ||
carry out the powers and duties vested in him or her. Real | ||
property acquired under this Section may be acquired subject | ||
to any third party interests in the property that do not | ||
prevent the State Treasurer from exercising the intended | ||
beneficial use of such property. | ||
(b) Subject to the provisions of the Treasurer's | ||
Procurement Rules, which shall be substantially in accordance | ||
with the requirements of the Illinois Procurement Code, the | ||
State Treasurer may: | ||
(1) enter into contracts relating to construction, | ||
reconstruction or renovation projects for any such | ||
buildings or lands acquired pursuant to subsection | ||
paragraph (a); and | ||
(2) equip, lease, operate and maintain those grounds, | ||
buildings and facilities as may be appropriate to carry | ||
out his or her statutory purposes and duties. | ||
(c) The State Treasurer may enter into agreements with any | ||
person with respect to the use and occupancy of the grounds, | ||
buildings, and facilities of the State Treasurer, including | ||
concession, license, and lease agreements on terms and | ||
conditions as the State Treasurer determines and in accordance |
with the procurement processes for the Office of the State | ||
Treasurer, which shall be substantially in accordance with the | ||
requirements of the Illinois Procurement Code. | ||
(d) The exercise of the authority vested in the Treasurer | ||
by this Section is subject to the appropriation of the | ||
necessary funds.
| ||
(e) State Treasurer's Capital Fund. | ||
(1) The State Treasurer's Capital Fund is created as a | ||
trust fund in the State treasury. Moneys in the Fund shall | ||
be utilized by the State Treasurer in the exercise of the | ||
authority vested in the Treasurer by subsection (b) of | ||
this Section. All interest earned by the investment or | ||
deposit of moneys accumulated in the Fund shall be | ||
deposited into the Fund. | ||
(2) Moneys in the State Treasurer's Capital Fund are | ||
subject to appropriation by the General Assembly. | ||
(3) The State Treasurer may transfer amounts from the | ||
State Treasurer's Administrative Fund and from the | ||
Unclaimed Property Trust Fund to the State Treasurer's | ||
Capital Fund. In no fiscal year may the total of such | ||
transfers exceed $250,000. The State Treasurer may accept | ||
gifts, grants, donations, federal funds, or other revenues | ||
or transfers for deposit into the State Treasurer's | ||
Capital Fund. | ||
(4) After the effective date of this amendatory Act of | ||
the 102nd General Assembly and prior to July 1, 2022 the |
State Treasurer and State Comptroller shall transfer from | ||
the CDB Special Projects Fund to the State Treasurer's | ||
Capital Fund an amount equal to the unexpended balance of | ||
funds transferred by the State Treasurer to the CDB | ||
Special Projects Fund in 2019 and 2020 pursuant to an | ||
intergovernmental agreement between the State Treasurer | ||
and the Capital Development Board. | ||
(Source: P.A. 101-487, eff. 8-23-19; revised 11-21-19.) | ||
Section 9-10. The State Finance Act is amended by adding | ||
Section 5.940 as follows: | ||
(30 ILCS 105/5.940 new) | ||
Sec. 5.940. The State Treasurer's Capital Fund. | ||
ARTICLE 10. AMENDATORY PROVISIONS | ||
Section 10-5. The Illinois Administrative Procedure Act is | ||
amended by adding Section 5-45.12 as follows: | ||
(5 ILCS 100/5-45.12 new) | ||
Sec. 5-45.12. Emergency rulemaking; Coronavirus Vaccine | ||
Incentive Public Health Promotion. To provide for the | ||
expeditious and timely implementation of the Coronavirus | ||
Vaccine Incentive Public Health Promotion authorized by this | ||
amendatory Act of the 102nd General Assembly in Section 21.14 |
of the Illinois Lottery Law and Section 2310-628 of the | ||
Department of Public Health Powers and Duties Law, emergency | ||
rules implementing the public health promotion may be adopted | ||
by the Department of the Lottery and the Department of Public | ||
Health in accordance with Section 5-45. The adoption of | ||
emergency rules authorized by Section 5-45 and this Section is | ||
deemed to be necessary for the public interest, safety, and | ||
welfare. | ||
This Section is repealed one year after the effective date | ||
of this amendatory Act of the 102nd General Assembly. | ||
Section 10-10. The Department of Commerce and Economic | ||
Opportunity Law of the
Civil Administrative Code of Illinois | ||
is amended by changing Section 605-415 and by adding Sections | ||
605-418 and 605-1065 as follows:
| ||
(20 ILCS 605/605-415)
| ||
Sec. 605-415. Job Training and Economic Development Grant | ||
Program.
| ||
(a) Legislative findings. The General Assembly finds that:
| ||
(1) Despite the large number of unemployed job | ||
seekers, many employers
are having difficulty matching the | ||
skills they require with the skills of
workers; a similar | ||
problem exists in industries where overall employment
may | ||
not be expanding but there is an acute need for skilled | ||
workers in
particular occupations.
|
(2) The State of Illinois should foster local economic | ||
development by
linking the job training of unemployed | ||
disadvantaged citizens with the
workforce needs of local | ||
business and industry.
| ||
(3) Employers often need assistance in developing | ||
training resources
that will provide work opportunities | ||
for individuals that are under-represented and or have | ||
barriers to participating in the workforce disadvantaged | ||
populations .
| ||
(b) Definitions. As used in this Section:
| ||
"Eligible Entities" means employers, private nonprofit | ||
organizations (which may include a faith-based organization) | ||
federal Workforce Innovation and Opportunity Act (WIOA) | ||
administrative entities, Community Action Agencies, industry | ||
associations, and public or private educational institutions, | ||
that have demonstrated expertise and effectiveness in | ||
administering workforce development programs. | ||
"Target population" means persons who are unemployed, | ||
under-employed, or under-represented that have one or more | ||
barriers to employment as defined for "individual with a | ||
barrier to employment" in the federal Workforce Innovation and | ||
Opportunity Act ("WIOA"), 29 U.S.C. 3102(24). | ||
"Eligible Training Provider" means an organization, such | ||
as a public or private college or university, an industry | ||
association, registered apprenticeship program or a | ||
community-based organization that is approved to provide |
training services by the appropriate accrediting body. | ||
"Barrier Reduction Funding" means flexible funding through | ||
a complementary grant agreement, contract, or budgetary line | ||
to increase family stability and job retention by covering | ||
accumulated emergency costs for basic needs, such as | ||
housing-related expenses (rent, utilities, etc.), | ||
transportation, child care, digital technology needs, | ||
education needs, mental health services, substance abuse | ||
services, income support, and work-related supplies that are | ||
not typically covered by programmatic supportive services. | ||
"Youth" means an individual aged 16-24 who faces one or | ||
more barriers to education, training, and employment. | ||
"Community based provider" means a not-for-profit | ||
organization, with local
boards of directors, that directly | ||
provides job training services.
| ||
"Disadvantaged persons" has the same meaning as in
Titles | ||
II-A and II-C of the federal Job Training Partnership
Act.
| ||
"Training partners" means a community-based provider and | ||
one or more
employers who have established training and | ||
placement linkages.
| ||
(c) The Job Training and Economic Development (JTED) Grant | ||
Program may leverage funds from lump sum appropriations with | ||
an aligning purpose and funds appropriated specifically for | ||
the JTED program. Expenditures from an appropriation of funds | ||
from the State CURE Fund shall be for purposes permitted by | ||
Section 9901 of the American Rescue Plan Act of 2021, and all |
related federal guidance. The Director shall make grants to | ||
Eligible Entities as described in this section. The grants | ||
shall be made to support the following: | ||
(1) Creating customized training with employers to | ||
support, train, and employ individuals in the targeted | ||
population for this program including the unemployed, | ||
under-employed, or under-represented that have one or more | ||
barriers to employment. | ||
(2) Coordinating partnerships between Eligible | ||
Entities, employers, and educational entities, to develop | ||
and operate regional or local strategies for in-demand | ||
industries identified in the Department's 5-year Economic | ||
Plan and the State's WIOA Unified Plan. These strategies | ||
must be part of a career pathway for demand occupations | ||
that result in certification or credentials for the | ||
targeted populations. | ||
(3) Leveraging funding from a Barrier Reduction Fund | ||
to provide supportive services (e.g. transportation, child | ||
care, mental health services, substance abuse services, | ||
and income support) for targeted populations including | ||
youth participants in workforce development programs to | ||
assist with a transition to post-secondary education or | ||
full-time employment and a career. | ||
(4) Establishing policies for resource and service | ||
coordination and to provide funding for services that | ||
attempt to reduce employment barriers such as |
housing-related expenses (rent, utilities, etc.), child | ||
care, digital technology needs, counseling, relief from | ||
fines and fees, education needs, and work-related supplies | ||
that are not typically covered by programmatic supportive | ||
services. | ||
(5) Developing work-based learning and subsidized (or | ||
"transitional") employment opportunities with employers, | ||
to support the target populations including youth that | ||
require on-the-job experience to gain employability | ||
skills, work history, and a network to enter the | ||
workforce. | ||
(6) Using funding for case management support, | ||
subsidies for employee wages, and grants to eligible | ||
entities in each region, as feasible, to administer | ||
transitional job training programs. | ||
(c) From funds appropriated for that purpose, the | ||
Department of Commerce
and Economic Opportunity shall | ||
administer a Job Training and Economic
Development Grant | ||
Program. The Director shall make grants to community-based
| ||
providers. The grants shall be made to support the following:
| ||
(1) Partnerships between community-based providers and | ||
employers for
the customized training of existing | ||
low-skilled, low-wage employees and
newly hired | ||
disadvantaged persons.
| ||
(2) Partnerships between community-based providers and | ||
employers to
develop and operate training programs that |
link the work force
needs
of local
industry with the job | ||
training of disadvantaged persons.
| ||
(d) For projects created under paragraph (1) of subsection | ||
(c):
| ||
(1) The Department shall give a priority to projects | ||
that include an
in-kind match by an employer in | ||
partnership with an Eligible Entity a community-based | ||
provider and
projects that use instructional materials and | ||
training instructors directly
used in the specific | ||
industry sector of the partnership employer.
| ||
(2) Participating employers should be active | ||
participants in identifying the skills needed for their | ||
jobs to ensure the training is appropriate for the | ||
targeted populations. | ||
(3) Eligible entities shall assess the employment | ||
barriers and needs of local residents and work in | ||
partnership with Local Workforce Innovation Areas and | ||
local economic development organizations to identify the | ||
priority workforce needs of the local industries. These | ||
must align with the WIOA Unified, Regional, and Local | ||
level plans as well as the Department's 5-year Economic | ||
Plan. | ||
(4) Eligible Entities and Eligible Training Providers | ||
shall work together to design programs with maximum | ||
benefits to local disadvantaged persons and local | ||
employers. |
(5) Employers must be involved in identifying specific | ||
skill-training needs, planning curriculum, assisting in | ||
training activities, providing job opportunities, and | ||
coordinating job retention for people hired after training | ||
through this program and follow-up support. | ||
(6) Eligible Entities shall serve persons who are | ||
unemployed, under-employed, or under-represented and that | ||
have one or more barriers to employment. | ||
(e) The Department may make available Barrier Reduction | ||
Funding to support complementary workforce development and job | ||
training efforts.
| ||
(2) The partnership employer must be an active | ||
participant in the
curriculum development and train | ||
primarily disadvantaged populations.
| ||
(e) For projects created under paragraph (2) of subsection | ||
(c):
| ||
(1) Community based organizations shall assess the | ||
employment barriers
and needs of local residents and work | ||
in partnership with local economic
development | ||
organizations to identify the priority workforce needs of | ||
the
local industry.
| ||
(2) Training partners (that is, community-based | ||
organizations and
employers) shall work together to design | ||
programs with maximum benefits to
local disadvantaged | ||
persons and local employers.
| ||
(3) Employers must be involved in identifying specific |
skill-training
needs, planning curriculum, assisting in | ||
training activities, providing job
opportunities, and | ||
coordinating job retention for people hired after
training | ||
through this program and follow-up support.
| ||
(4) The community-based organizations shall serve | ||
disadvantaged
persons, including welfare recipients.
| ||
(f) The Department shall adopt rules for the grant program | ||
and shall
create a competitive application procedure for those | ||
grants to be awarded
beginning in fiscal year 2022. Grants | ||
shall be awarded and performance measured based on criteria | ||
set forth in Notices of Funding Opportunity. 1998.
Grants | ||
shall be based on a performance based contracting system. Each | ||
grant
shall be based on the cost of providing the training | ||
services and the goals
negotiated and made a part of the | ||
contract between the Department and the
training partners. The | ||
goals shall include the number of people to be trained,
the | ||
number who stay in the program, the number who complete the | ||
program,
the number who enter employment, their wages, and the | ||
number who retain
employment. The level of success in | ||
achieving employment, wage, and retention
goals shall be a | ||
primary consideration for determining contract renewals and
| ||
subsequent funding levels. In setting the goals, due | ||
consideration shall be
given to the education, work | ||
experience, and job readiness of the trainees;
their barriers | ||
to employment; and the local job market. Periodic payments
| ||
under the contracts shall be based on the degree to which the |
relevant
negotiated goals have been met during the payment | ||
period.
| ||
(Source: P.A. 94-793, eff. 5-19-06.)
| ||
(20 ILCS 605/605-418 new) | ||
Sec. 605-418. The Research in Illinois to Spur Economic | ||
Recovery Program. | ||
(a) There is established the Research in Illinois to Spur | ||
Economic Recovery (RISE) program to be administered by the | ||
Department for the purpose of responding to the negative | ||
economic impacts of the COVID-19 public health emergency by | ||
spurring strategic economic growth and recovery in distressed | ||
industries and regions. | ||
(b) The RISE Program shall provide for: | ||
(1) Statewide post-COVID-19 research and planning. The | ||
Department shall conduct research on post-COVID-19 trends | ||
in key industries of focus for Illinois impacted by the | ||
COVID-19 public health emergency. The Department will | ||
complete an assessment of regional economies within the | ||
state with the goal of answering: | ||
(A) How have prominent industries in each region | ||
of Illinois been impacted by COVID-19? | ||
(B) Where in Illinois are the key assets to | ||
leverage for investment? | ||
(C) What is the status of existing regional | ||
planning efforts throughout the state? |
(D) What regional infrastructure investments might | ||
spur new economic development? | ||
(E) What are the needs in terms of access to | ||
capital, business attraction, and community | ||
cooperation that need more investment? | ||
(2) Support for regional and local planning, primarily | ||
in economically distressed areas. The RISE Program will | ||
fund grants to local governmental units and regional | ||
economic development organizations to update outdated | ||
economic plans or prepare new ones to improve alignment | ||
with a statewide COVID-19 economic recovery. Grants will | ||
be prioritized for research in regions and localities | ||
which are most economically distressed, as determined by | ||
the Department. | ||
(3) Support statewide and regional efforts to improve | ||
the efficacy of economic relief programs. Adding to the | ||
research and planning effort, contracts, grants, and | ||
awards may be released to support efficacy review efforts | ||
of existing or proposed economic relief programs at the | ||
state and regional level. This includes conducting data | ||
analysis, targeted consumer outreach, and research | ||
improvements to data or technology infrastructure. | ||
(4) RISE implementation grants. The Department will | ||
prioritize grantmaking to establish initiatives, launch | ||
pilot projects, or make capital investments that are | ||
identified through research and planning efforts |
undertaken pursuant to paragraphs (1) through (3). | ||
Implementation efforts may also include investment in | ||
quality of life amenities and strategic | ||
national/international outreach to increase available | ||
workforce in areas of need. | ||
(c) The RISE Program may leverage funds from lump sum | ||
appropriations with an aligning purpose and funds appropriated | ||
specifically for the RISE Program. Expenditures from an | ||
appropriation of funds from the State CURE Fund shall be for | ||
purposes permitted by Section 9901 of the American Rescue Plan | ||
Act of 2021 and all related federal guidance. | ||
(20 ILCS 605/605-1065 new) | ||
Sec. 605-1065. American Rescue Plan Capital Assets Program | ||
(or ARPCAP). From funds appropriated, directly or indirectly, | ||
from moneys received by the State from the Coronavirus State | ||
Fiscal Recovery Fund, the Department shall expend funds for | ||
grants, contracts, and loans to eligible recipients for | ||
purposes permitted by Section 9901 of the American Rescue Plan | ||
Act of 2021 and all related federal guidance. | ||
Section 10-15. The Illinois Promotion Act is amended by | ||
changing Section 8a as follows:
| ||
(20 ILCS 665/8a) (from Ch. 127, par. 200-28a)
| ||
Sec. 8a. Tourism grants and loans.
|
(1) The Department is authorized to make grants and loans, | ||
subject to
appropriations by the General Assembly for this | ||
purpose from the Tourism
Promotion Fund,
to counties, | ||
municipalities, local promotion groups, not-for-profit
| ||
organizations, or
for-profit businesses for the development or | ||
improvement of tourism
attractions in Illinois. Individual | ||
grants and loans shall not
exceed
$1,000,000
and shall not | ||
exceed 50% of the entire amount of the actual expenditures for
| ||
the development or improvement of a tourist attraction. | ||
Agreements for
loans made by the Department pursuant to this | ||
subsection may contain
provisions regarding term, interest | ||
rate, security as may be required by
the Department and any | ||
other provisions the Department may require to
protect the | ||
State's interest.
| ||
(2) From appropriations to the Department from the State | ||
CURE fund for this purpose, the Department shall establish | ||
Tourism Attraction grants for purposes outlined in subsection | ||
(1). Grants under this subsection shall not exceed $1,000,000 | ||
but may exceed 50% of the entire amount of the actual | ||
expenditure for the development or improvement of a tourist | ||
attraction, including but not limited to festivals. | ||
Expenditures of such funds shall be in accordance with the | ||
permitted purposes under Section 9901 of the American Rescue | ||
Plan Act of 2021 and all related federal guidance. (Blank).
| ||
(Source: P.A. 94-91, eff. 7-1-05.)
|
Section 10-20. The Illinois Lottery Law is amended by | ||
adding Section 21.14 as follows: | ||
(20 ILCS 1605/21.14 new) | ||
Sec. 21.14. The Coronavirus Vaccine Incentive Public | ||
Health Promotion. | ||
(a) As a response to the COVID-19 public health emergency, | ||
and notwithstanding any other provision of law to the | ||
contrary, the Department, in coordination with the Department | ||
of Public Health, may develop and offer a promotion and award | ||
prizes for the purpose of encouraging Illinois residents to be | ||
vaccinated against coronavirus disease 2019 (COVID-19). The | ||
promotion will be structured as determined jointly by the | ||
Department and the Department of Public Health. The promotion | ||
will be aimed at Illinois residents receiving COVID-19 | ||
vaccinations. A portion of the promotion may include | ||
scholarships or educational awards for the benefit of minors. | ||
(b) The promotion may commence as soon as practical, as | ||
determined by the Department and the Department of Public | ||
Health. The form, operation, administration, parameters and | ||
duration of the promotion shall be governed by this Section, | ||
by Section 2310-628 of the Department of Public Health Powers | ||
and Duties Law, and by rules adopted by the Department and the | ||
Department of Public Health, including emergency rules | ||
pursuant to Section 5-45 of the Illinois Administrative | ||
Procedure Act. |
(c) The Department may use the State Lottery Fund for | ||
expenses incurred in awarding prizes and administering the | ||
promotion. A maximum of $7,000,000 from the State Lottery Fund | ||
may be used for prizes awarded to adults 18 and older through | ||
the promotion. | ||
(d) The State Lottery Fund may be reimbursed for amounts | ||
actually used for expenses incurred in awarding prizes and | ||
administering the promotion from amounts in the State CURE | ||
Fund. | ||
(e) The funds expended and reimbursed under this section | ||
are separate and apart from the priority order established in | ||
Sections 9.1 and 9.2 of this Act. | ||
(f) This Section is repealed one year after the effective | ||
date of this amendatory Act of the 102nd General Assembly. | ||
Section 10-25. The Department of Public Health Powers and | ||
Duties Law of the
Civil Administrative Code of Illinois is | ||
amended by adding Section 2310-628 as follows: | ||
(20 ILCS 2310/2310-628 new) | ||
Sec. 2310-628. The Coronavirus Vaccine Incentive Public | ||
Health Promotion. | ||
(a) As a response to the COVID-19 public health emergency, | ||
and notwithstanding any other provision of law to the | ||
contrary, the Department, in coordination with the Department | ||
of the Lottery, may develop and offer a promotion and award |
prizes for the purpose of encouraging Illinois residents to be | ||
vaccinated against coronavirus disease 2019 (COVID-19). The | ||
promotion will be structured as determined jointly by the | ||
Department and the Department of the Lottery. The promotion | ||
will be aimed at Illinois residents receiving COVID-19 | ||
vaccinations. A portion of the promotion may include | ||
scholarships or educational awards for the benefit of minors. | ||
(b) The promotion may commence as soon as practical, as | ||
determined by the Department and the Department of the | ||
Lottery. The form, operation, administration, parameters and | ||
duration of the promotion shall be governed by this Section, | ||
by Section 21.14 of the Illinois Lottery Law, and by rules | ||
adopted by the Department and the Department of Public Health, | ||
including emergency rules pursuant to Section 5-45 of the | ||
Illinois Administrative Procedure Act. | ||
(c) The Department may use funds appropriated to it for | ||
use in promoting vaccination for expenses incurred in awarding | ||
prizes and administering the promotion. A maximum of | ||
$3,000,000 from such appropriated funds may be used for prizes | ||
awarded through the promotion for scholarships and educational | ||
awards. | ||
(d) If any other state fund is used to pay for expenses | ||
incurred in awarding prizes and administering the promotion, | ||
such fund may be reimbursed for amounts actually expended | ||
therefrom for such expenses from amounts in the State CURE | ||
Fund. |
(e) This Section is repealed one year after the effective | ||
date of this amendatory Act of the 102nd General Assembly. | ||
Section 10-35. The Metropolitan Pier and Exposition | ||
Authority Act is amended by changing Sections 5, 5.6, and 18 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 or retain 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) (A) for fiscal years prior to 2022 and after | ||
2024, demonstrate registered attendance in excess of | ||
5,000 individuals or in excess of 10,000 individuals, | ||
as appropriate ; | ||
(B) for fiscal years 2022 through 2024, | ||
demonstrate registered attendance in excess of 3,000 | ||
individuals or in excess of 5,000 individuals, as | ||
appropriate; or | ||
(C) for fiscal years 2022 and 2023, regardless of | ||
registered attendance, demonstrate incurrence of costs | ||
associated with mitigation of COVID-19, including, but |
not limited to, costs for testing and screening, | ||
contact tracing and notification, personal protective | ||
equipment, and other physical and organizational | ||
costs , and | ||
(iii) in the case of subparagraphs (A) and (B) of | ||
paragraph (ii), 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 until the | ||
transfer that is made for the 2022 fiscal year and | ||
thereafter, and no transfers with respect to any previous | ||
fiscal year shall be made after the transfer has been made | ||
with respect to the 2026 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. | ||
Excluding any amounts related to the payment of costs | ||
associated with the mitigation of COVID-19 in accordance | ||
with this subsection (l), in 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 (1) more than 5,000 and | ||
less than 10,000 prior to the 2022 fiscal year and after | ||
the 2024 fiscal year and (2) more than 3,000 and less than | ||
5,000 for fiscal years 2022 through 2024 . Amounts in the | ||
Metropolitan Pier and Exposition Authority Incentive Fund | ||
shall only be used by the Authority for incentives paid to | ||
attract or retain 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. | ||
(Source: P.A. 100-23, eff. 7-6-17.) | ||
(70 ILCS 210/5.6) | ||
Sec. 5.6. Marketing agreement. | ||
(a) The Authority shall enter into a marketing agreement | ||
with a not-for-profit organization headquartered in Chicago | ||
and recognized by the Department of Commerce and Economic | ||
Opportunity as a certified local tourism and convention bureau | ||
entitled to receive State tourism grant funds, provided the | ||
bylaws of the organization establish a board of the | ||
organization that is comprised of 35 members serving 3-year | ||
staggered terms, including the following: | ||
(1) no less than 8 members appointed by the Mayor of | ||
Chicago, to include: | ||
(A) a Chair of the board of the organization | ||
appointed by the Mayor of the City of Chicago from | ||
among the business and civic leaders of Chicago who | ||
are not engaged in the hospitality business or who | ||
have not served as a member of the Board or as chief |
executive officer of the Authority; and | ||
(B) 7 members from among the cultural, economic | ||
development, or civic leaders of Chicago; | ||
(2) the chairperson of the interim board or Board of | ||
the Authority, or his or her designee; | ||
(3) a representative from the department in the City | ||
of Chicago that is responsible for the operation of | ||
Chicago-area airports; | ||
(4) a representative from the department in the City | ||
of Chicago that is responsible for the regulation of | ||
Chicago-area livery vehicles; | ||
(5) at least 1, but no more than: | ||
(A) 2 5 members from the hotel industry; | ||
(B) 2 5 members representing Chicago arts and | ||
cultural institutions or projects; | ||
(C) 2 members from the restaurant industry; | ||
(D) 2 members employed by or representing an | ||
entity responsible for a trade show; | ||
(E) 2 members representing unions; | ||
(F) 2 members from the attractions industry; and | ||
(6) 7 members appointed by the Governor, including the | ||
Director of the Illinois Department of Commerce and | ||
Economic Opportunity, ex officio , as well as 3 members | ||
from the hotel industry and 3 members representing Chicago | ||
arts and cultural institutions or projects . | ||
The bylaws of the organization may provide for the |
appointment of a City of Chicago alderman as an ex officio | ||
member, and may provide for other ex officio members who shall | ||
serve terms of one year. | ||
Persons with a real or apparent conflict of interest shall | ||
not be appointed to the board. Members of the board of the | ||
organization shall not serve more than 2 terms. The bylaws | ||
shall require the following: (i) that the Chair of the | ||
organization name no less than 5 and no more than 9 members to | ||
the Executive Committee of the organization, one of whom must | ||
be the chairperson of the interim board or Board of the | ||
Authority, and (ii) a provision concerning conflict of | ||
interest and a requirement that a member abstain from | ||
participating in board action if there is a threat to the | ||
independence of judgment created by any conflict of interest | ||
or if participation is likely to have a negative effect on | ||
public confidence in the integrity of the board. | ||
(b) The Authority shall notify the Department of Revenue | ||
within 10 days after entering into a contract pursuant to this | ||
Section.
| ||
(Source: P.A. 96-898, eff. 5-27-10; 96-899, eff. 5-28-10; | ||
97-1122, eff. 8-27-12.)
| ||
(70 ILCS 210/18) (from Ch. 85, par. 1238)
| ||
Sec. 18.
Regular meetings of the Board shall be held at | ||
least 8 times once in each
calendar year month , the time and | ||
place of such meetings to be fixed by the
Board , provided that, |
if a meeting is not held in a calendar month, a meeting shall | ||
be held in the following calendar month . All action and | ||
meetings of the Board and its committees shall be subject to | ||
the
provisions of the Open Meetings Act. A majority
of the | ||
statutorily
authorized members of the Board shall
constitute a | ||
quorum for the transaction of business.
All action of the | ||
Board shall be by rule, regulation, ordinance or
resolution | ||
and the affirmative vote of at least a majority
of the
| ||
statutorily authorized members shall be
necessary for the | ||
adoption of any rule, regulation, ordinance or
resolution.
All | ||
rules, regulations, ordinances, resolutions and all
| ||
proceedings of the Authority and all
documents and records in | ||
its possession shall be public records, and open
to public | ||
inspection, except such documents and records as shall be kept | ||
or
prepared by the Board for use in negotiations, action or | ||
proceedings to
which the Authority is a party.
All records of | ||
the Authority shall be subject to the provisions of the
| ||
Illinois Freedom of Information Act.
| ||
(Source: P.A. 84-1027.)
| ||
Section 10-40. The University of Illinois Act is amended | ||
by changing Section 7 as follows:
| ||
(110 ILCS 305/7) (from Ch. 144, par. 28)
| ||
Sec. 7. Powers of trustees.
| ||
(a) The trustees shall have power to provide for the |
requisite
buildings, apparatus, and conveniences; to fix the | ||
rates for tuition; to
appoint such professors and instructors, | ||
and to establish and provide for
the management of such model | ||
farms, model art, and other departments and
professorships, as | ||
may be required to teach, in the most thorough manner,
such | ||
branches of learning as are related to agriculture and the | ||
mechanic
arts, and military tactics, without excluding other | ||
scientific and classical
studies. The trustees shall, upon the | ||
written request of an employee withhold
from the compensation | ||
of that employee any dues, payments or contributions
payable | ||
by such employee to any labor organization as defined in the | ||
Illinois
Educational Labor Relations Act. Under such | ||
arrangement, an amount shall
be withheld from each regular | ||
payroll period which is equal to the pro rata
share of the | ||
annual dues plus any payments or contributions, and the | ||
trustees
shall transmit such withholdings to the specified | ||
labor organization within 10
working days from the time of the | ||
withholding. They may accept the endowments
and voluntary | ||
professorships or departments in the University, from any | ||
person
or persons or corporations who may offer the same, and, | ||
at any regular
meeting of the board, may prescribe rules and | ||
regulations in relation to such
endowments and declare on what | ||
general principles they may be admitted:
Provided, that such | ||
special voluntary endowments or professorships shall
not be | ||
incompatible with the true design and scope of the act of | ||
congress,
or of this Act: Provided, that no student shall at |
any time be allowed to
remain in or about the University in | ||
idleness, or without full mental or
industrial occupation: And | ||
provided further, that the trustees, in the
exercise of any of | ||
the powers conferred by this Act, shall not create any
| ||
liability or indebtedness in excess of the funds in the hands | ||
of the
treasurer of the University at the time of creating such | ||
liability or
indebtedness, and which may be specially and | ||
properly applied to the
payment of the same. Except as | ||
otherwise provided in this section, any Any lease to the | ||
trustees of lands, buildings or
facilities which will support | ||
scientific research and development in such
areas as high | ||
technology, super computing, microelectronics, biotechnology,
| ||
robotics, physics and engineering shall be for a term not to | ||
exceed 18 years,
and may grant to the trustees the option to | ||
purchase the lands, buildings or
facilities. The lease shall | ||
recite that it is subject to termination and
cancellation in | ||
any year for which the General Assembly fails to make an
| ||
appropriation to pay the rent payable under the terms of the | ||
lease.
| ||
Leases for the purposes described herein exceeding 5 years | ||
shall have
the approval of the Illinois Board of Higher | ||
Education.
| ||
The Board of Trustees may, directly or in cooperation with | ||
other institutions
of higher education, acquire by purchase or | ||
lease or otherwise, and construct,
enlarge, improve, equip, | ||
complete, operate, control and manage medical research
and |
high technology parks, together with the necessary lands, | ||
buildings,
facilities, equipment and personal property | ||
therefor, to encourage and
facilitate (a) the location and | ||
development of business and industry in the
State of Illinois, | ||
and (b) the increased application and development of
| ||
technology and (c) the improvement and development of the | ||
State's economy.
The Board of Trustees may lease to nonprofit | ||
corporations all or any part
of the land, buildings, | ||
facilities, equipment or other property included in
a medical | ||
research and high technology park upon such terms and | ||
conditions as
the University of Illinois may deem advisable | ||
and enter into any contract or
agreement with such nonprofit | ||
corporations as may be necessary or suitable for
the | ||
construction, financing, operation and maintenance and | ||
management of any
such park; and may lease to any person, firm, | ||
partnership or corporation,
either public or private, any part | ||
or all of the land, building, facilities,
equipment or other | ||
property of such park for such purposes and upon such
rentals, | ||
terms and conditions as the University may deem advisable; and | ||
may
finance all or part of the cost of any such park, including | ||
the purchase,
lease, construction, reconstruction, | ||
improvement, remodeling, addition to, and
extension and | ||
maintenance of all or part of such high technology park, and | ||
all
equipment and furnishings, by legislative appropriations, | ||
government grants,
contracts, private gifts, loans, receipts | ||
from the operation of such high
technology park, rentals and |
similar receipts; and may make its other
facilities and | ||
services available to tenants or other occupants of any such
| ||
park at rates which are reasonable and appropriate. | ||
The Board of Trustees may, directly or in cooperation with | ||
other members and partners of the collaborative research and | ||
academic initiative known as the Chicago Quantum Exchange, | ||
including, without limitation, other institutions of higher | ||
education, hereinafter each individually referred to as a "CQE | ||
partner", finance, design, construct, enlarge, improve, equip, | ||
complete, operate, control, and manage a facility or | ||
facilities for the research and development of quantum | ||
information sciences and technologies, hereinafter referred to | ||
as the "quantum science facilities". Notwithstanding any other | ||
provision of applicable law: (1) the quantum science | ||
facilities may be located on land owned by the Board of | ||
Trustees or a CQE partner; and (2) costs incurred in | ||
connection with the design, construction, enlargement, | ||
improvement, equipping, and completion of the quantum science | ||
facilities may be paid with funds appropriated to the Capital | ||
Development Board from the Build Illinois Bond Fund for a | ||
grant to the Board of Trustees for the quantum science | ||
facilities, whether the quantum science facilities are located | ||
on land owned by the Board of Trustees or by a CQE partner; | ||
provided, however, that if any quantum science facilities are | ||
located on land owned by a CQE partner, the use of such grant | ||
funds shall be subject to, and contingent upon, the lease by |
the Board of Trustees, as lessee, of a portion of such quantum | ||
science facilities for a term equal to at least the useful life | ||
of such quantum science facilities. The leased premises under | ||
any such lease shall bear a reasonable relationship to the | ||
proportional share of the costs paid by such grant funds. Any | ||
such lease shall give the Board of Trustees the right to | ||
terminate the lease before the expiration of its term if the | ||
General Assembly fails to appropriate sufficient funds to pay | ||
rent due under the lease.
| ||
The Trustees shall have power (a) to purchase real | ||
property and
easements, and (b) to acquire real property and | ||
easements in the manner
provided by law for the exercise of the | ||
right of eminent domain, and in the
event negotiations for the | ||
acquisition of real property or easements for
making any | ||
improvement which the Trustees are authorized to make shall | ||
have
proven unsuccessful and the Trustees shall have by | ||
resolution adopted a
schedule or plan of operation for the | ||
execution of the project and therein
made a finding that it is | ||
necessary to take such property or easements
immediately or at | ||
some specified later date in order to comply with the
| ||
schedule, the Trustees may acquire such property or easements | ||
in the same
manner provided in Article 20 of the Eminent Domain | ||
Act (quick-take procedure).
| ||
The Board of Trustees also shall have power to agree with | ||
the State's
Attorney of the county in which any properties of | ||
the Board are located to
pay for services rendered by the |
various taxing districts for the years
1944 through 1949 and | ||
to pay annually for services rendered thereafter by
such | ||
district such sums as may be determined by the Board upon | ||
properties
used solely for income producing purposes, title to | ||
which is held by said
Board of Trustees, upon properties | ||
leased to members of the staff of the
University of Illinois, | ||
title to which is held in trust for said Board of
Trustees and | ||
upon properties leased to for-profit entities the title to
| ||
which properties is held by the Board of Trustees. A certified | ||
copy of
any such agreement made with the State's Attorney | ||
shall be filed with the
County Clerk and such sums shall be | ||
distributed to the respective taxing
districts by the County | ||
Collector in such proportions that each taxing district
will | ||
receive therefrom such proportion as the tax rate of such | ||
taxing district
bears to the total tax rate that would be | ||
levied against such properties if
they were not exempt from | ||
taxation under the Property Tax Code.
| ||
The Board of Trustees of the University of Illinois, | ||
subject to the
applicable civil service law, may appoint | ||
persons to be members of the
University of Illinois Police | ||
Department. Members of the Police Department
shall be peace | ||
officers and as such have all powers possessed by policemen
in | ||
cities, and sheriffs, including the power to make arrests on | ||
view or
warrants of violations of state statutes and city or | ||
county ordinances,
except that they may exercise such powers | ||
only in counties wherein the
University and any of its |
branches or properties are located when such is
required for | ||
the protection of university properties and interests, and its
| ||
students and personnel, and otherwise, within such counties, | ||
when requested
by appropriate state or local law enforcement | ||
officials; provided, however,
that such officer shall have no | ||
power to serve and execute civil processes.
| ||
The Board of Trustees must authorize to each member of the | ||
University of
Illinois
Police
Department
and to any other | ||
employee of the University of Illinois exercising the powers
| ||
of a peace officer
a distinct badge
that, on its face, (i) | ||
clearly states that the badge is authorized by the
University | ||
of
Illinois and (ii)
contains a unique identifying number.
No | ||
other badge shall be authorized by
the University of Illinois.
| ||
Nothing in this paragraph prohibits the Board of Trustees from | ||
issuing
shields
or other distinctive identification to | ||
employees not exercising the powers of a
peace officer if the | ||
Board of Trustees determines that a shield or distinctive
| ||
identification is needed by the employee to carry out his or | ||
her
responsibilities.
| ||
The Board of Trustees may own, operate, or govern, by or | ||
through the
College of Medicine at Peoria, a managed care | ||
community network established
under subsection (b) of Section | ||
5-11 of the Illinois
Public Aid Code.
| ||
The powers of the trustees as herein designated are | ||
subject to the provisions
of "An Act creating a Board of Higher | ||
Education, defining its powers and
duties, making an |
appropriation therefor, and repealing an Act herein named",
| ||
approved August 22, 1961, as amended.
| ||
The Board of Trustees shall have the authority to adopt | ||
all administrative
rules which may be necessary for the | ||
effective administration, enforcement and
regulation of all | ||
matters for which the Board has jurisdiction or
| ||
responsibility.
| ||
(b) To assist in the provision of buildings and facilities | ||
beneficial to,
useful for, or supportive of University | ||
purposes, the Board of Trustees of the
University of Illinois | ||
may exercise the following powers with regard to the
area | ||
located on or adjacent to the University of Illinois at | ||
Chicago campus and
bounded as follows: on the West by Morgan | ||
Street; on the North by
Roosevelt Road; on the East by Union | ||
Street; and on
the South by 16th
Street, in the City of | ||
Chicago:
| ||
(1) Acquire any interests in land, buildings, or | ||
facilities by purchase,
including installments payable | ||
over a period allowed by law, by lease over a
term of such | ||
duration as the Board of Trustees shall determine, or by
| ||
exercise of the power of eminent domain;
| ||
(2) Sub-lease or contract to purchase through | ||
installments all or any
portion of buildings or facilities | ||
for such duration and on such terms as the
Board of | ||
Trustees shall determine, including a term that exceeds 5 | ||
years,
provided that each such lease or purchase contract |
shall be and shall recite
that it is subject to | ||
termination and cancellation in any year for which the
| ||
General Assembly fails to make an appropriation to pay the | ||
rent or purchase
installments payable under the terms of | ||
such lease or purchase contract; and
| ||
(3) Sell property without compliance with the State | ||
Property Control Act
and retain proceeds in the University | ||
Treasury in a special, separate
development fund account | ||
which the Auditor General shall examine to assure
| ||
compliance with this Act.
| ||
Any buildings or facilities to be developed on the land shall | ||
be buildings or
facilities that, in the determination of the | ||
Board of Trustees, in whole
or in part: (i) are for use by the | ||
University; or (ii) otherwise advance the
interests of the | ||
University, including, by way of example, residential
| ||
facilities for University staff and students and commercial | ||
facilities which
provide services needed by the University
| ||
community. Revenues from the development fund account may be | ||
withdrawn by
the University for the purpose of demolition and | ||
the processes associated with
demolition; routine land and | ||
property acquisition; extension of utilities;
streetscape | ||
work; landscape work; surface and structure parking; | ||
sidewalks,
recreational paths, and street construction; and | ||
lease and lease purchase
arrangements and the professional | ||
services associated with the planning and
development of the | ||
area. Moneys from the development fund account used for any
|
other purpose must be deposited into and appropriated from the | ||
General Revenue
Fund. Buildings or facilities leased to
an
| ||
entity
or person other than the University shall not be | ||
subject to any limitations
applicable to a State supported | ||
college or university under any law. All
development on the | ||
land and all use of any buildings or facilities shall be
| ||
subject to the control and approval of the Board of Trustees.
| ||
(c) The Board of Trustees shall have the power to borrow | ||
money, as necessary, from time to time in anticipation of | ||
receiving tuition, payments from the State of Illinois, or | ||
other revenues or receipts of the University, also known as | ||
anticipated moneys. The borrowing limit shall be capped at | ||
100% of the total amount of payroll and other expense vouchers | ||
submitted and payable to the University for fiscal year 2010 | ||
expenses, but unpaid by the State Comptroller's office. Prior | ||
to borrowing any funds, the University shall request from the | ||
Comptroller's office a verification of the borrowing limit and | ||
shall include the estimated date on which such borrowing shall | ||
occur. The borrowing limit cap shall be verified by the State | ||
Comptroller's office not prior to 45 days before any estimated | ||
date for executing any promissory note or line of credit | ||
established under this subsection (c). The principal amount | ||
borrowed under a promissory note or line of credit shall not | ||
exceed 75% of the borrowing limit. Within 15 days after | ||
borrowing funds under any promissory note or line of credit | ||
established under this subsection (c), the University shall |
submit to the Governor's Office of Management and Budget, the | ||
Speaker of the House of Representatives, the Minority Leader | ||
of the House of Representatives, the President of the Senate, | ||
and the Minority Leader of the Senate an Emergency Short Term | ||
Cash Management Plan. The Emergency Short Term Cash Management | ||
Plan shall outline the amount borrowed, the terms for | ||
repayment, the amount of outstanding State vouchers as | ||
verified by the State Comptroller's office, and the | ||
University's plan for expenditure of any borrowed funds, | ||
including, but not limited to, a detailed plan to meet payroll | ||
obligations to include collective bargaining employees, civil | ||
service employees, and academic, research, and health care | ||
personnel. The establishment of any promissory note or line of | ||
credit established under this subsection (c) must be finalized | ||
within 90 days after the effective date of this amendatory Act | ||
of the 96th General Assembly. The borrowed moneys shall be | ||
applied to the purposes of paying salaries and other expenses | ||
lawfully authorized in the University's State appropriation | ||
and unpaid by the State Comptroller. Any line of credit | ||
established under this subsection (c) shall be paid in full | ||
one year after creation or within 10 days after the date the | ||
University receives reimbursement from the State for all | ||
submitted fiscal year 2010 vouchers, whichever is earlier. Any | ||
promissory note established under this subsection (c) shall be | ||
repaid within one year after issuance of the note. The | ||
Chairman, Comptroller, or Treasurer of the Board shall execute |
a promissory note or similar debt instrument to evidence the | ||
indebtedness incurred by the borrowing. In connection with a | ||
borrowing, the Board may establish a line of credit with a | ||
financial institution, investment bank, or broker/dealer.
The | ||
obligation to make the payments due under any promissory note | ||
or line of credit established under this subsection (c) shall | ||
be a lawful obligation of the University payable from the | ||
anticipated moneys. Any borrowing under this subsection (c) | ||
shall not constitute a debt, legal or moral, of the State and | ||
shall not be enforceable against the State. The promissory | ||
note or line of credit shall be authorized by a resolution | ||
passed by the Board and shall be valid whether or not a | ||
budgeted item with respect to that resolution is included in | ||
any annual or supplemental budget adopted by the Board. The | ||
resolution shall set forth facts demonstrating the need for | ||
the borrowing, state an amount that the amount to be borrowed | ||
will not exceed, and establish a maximum interest rate limit | ||
not to exceed the maximum rate authorized by the Bond | ||
Authorization Act or 9%, whichever is less. The resolution may | ||
direct the Comptroller or Treasurer of the Board to make | ||
arrangements to set apart and hold the portion of the | ||
anticipated moneys, as received, that shall be used to repay | ||
the borrowing, subject to any prior pledges or restrictions | ||
with respect to the anticipated moneys. The resolution may | ||
also authorize the Treasurer of the Board to make partial | ||
repayments of the borrowing as the anticipated moneys become |
available and may contain any other terms, restrictions, or | ||
limitations not inconsistent with the powers of the Board. | ||
For the purposes of this subsection (c), "financial | ||
institution" means any bank subject to the Illinois Banking | ||
Act, any savings and loan association subject to the Illinois | ||
Savings and Loan Act of 1985, and any federally chartered | ||
commercial bank or savings and loan association or | ||
government-sponsored enterprise organized and operated in this | ||
State pursuant to the laws of the United States. | ||
(Source: P.A. 96-909, eff. 6-8-10; 97-333, eff. 8-12-11.)
| ||
Section 10-45. The Illinois Public Aid Code is amended by | ||
changing Sections 5-5.7a, 5-5e, 5A-12.7, and 5A-17 as follows: | ||
(305 ILCS 5/5-5.7a) | ||
Sec. 5-5.7a. Pandemic related stability payments for | ||
health care providers. Notwithstanding other provisions of | ||
law, and in accordance with the Illinois Emergency Management | ||
Agency, the Department of Healthcare and Family Services shall | ||
develop a process to distribute pandemic related stability | ||
payments, from federal sources dedicated for such purposes, to | ||
health care providers that are providing care to recipients | ||
under the Medical Assistance Program. For provider types | ||
serving residents who are recipients of medical assistance | ||
under this Code and are funded by other State agencies, the | ||
Department will coordinate the distribution process of the |
pandemic related stability payments. Federal sources dedicated | ||
to pandemic related payments include, but are not limited to, | ||
funds distributed to the State of Illinois from the | ||
Coronavirus Relief Fund pursuant to the Coronavirus Aid, | ||
Relief, and Economic Security Act ("CARES Act") and from the | ||
Coronavirus State Fiscal Recovery Fund pursuant to Section | ||
9901 of the American Rescue Plan Act of 2021, that are | ||
appropriated to the Department for such purpose during Fiscal | ||
Years 2020 , and 2021 , and 2022 for purposes permitted by those | ||
federal laws and related federal guidance . | ||
(1) Pandemic related stability payments for these | ||
providers shall be separate and apart from any rate | ||
methodology otherwise defined in this Code to the extent | ||
permitted in accordance with Section 5001 of the CARES Act | ||
and Section 9901 of the American Rescue Plan Act of 2021 | ||
and any related federal guidance . | ||
(2) Payments made from moneys received from the | ||
Coronavirus Relief Fund shall be used exclusively for | ||
expenses incurred by the providers that are eligible for | ||
reimbursement from the Coronavirus Relief Fund in | ||
accordance with Section 5001 of the CARES Act and related | ||
federal guidance. Payments made from moneys received from | ||
the Coronavirus State Fiscal Recovery Fund shall be used | ||
exclusively for purposes permitted by Section 9901 of the | ||
American Rescue Plan Act of 2021 and related federal | ||
guidance. related to the pandemic associated with the 2019 |
Novel Coronavirus (COVID-19) Public Health Emergency | ||
issued by the Secretary of the U.S. Department of Health | ||
and Human Services (HHS) on January 31, 2020 and the | ||
national emergency issued by the President of the United | ||
States on March 13, 2020 between March 1, and December 30, | ||
2020. | ||
(3) All providers receiving pandemic related stability | ||
payments shall attest in a format to be created by the | ||
Department and be able to demonstrate that their expenses | ||
are pandemic related, were not part of their annual | ||
budgets established before March 1, 2020, and are directly | ||
associated with health care needs. | ||
(4) Pandemic related stability payments will be | ||
distributed based on a schedule and framework to be | ||
established by the Department with recognition of the | ||
pandemic related acuity of the situation for each | ||
provider, taking into account the factors including, but | ||
not limited to, the following; | ||
(A) the impact of the pandemic on patients served, | ||
impact on staff, and shortages of the personal | ||
protective equipment necessary for infection control | ||
efforts for all providers; | ||
(B) providers with high incidences of COVID-19 | ||
positivity rates among staff, or patients, or both; | ||
(C) pandemic related workforce challenges and | ||
costs associated with temporary wage increases |
increased associated with pandemic related hazard pay | ||
programs, or costs associated with which providers do | ||
not have enough staff to adequately provide care and | ||
protection to the residents and other staff; | ||
(D) providers with significant reductions in | ||
utilization that result in corresponding reductions in | ||
revenue as a result of the pandemic, including but not | ||
limited to the cancellation or postponement of | ||
elective procedures and visits; and | ||
(E) pandemic related payments received directly by | ||
the providers through other federal resources ; . | ||
(F) current efforts to respond to and provide | ||
services to communities disproportionately impacted by | ||
the COVID-19 public health emergency, including | ||
low-income and socially vulnerable communities that | ||
have seen the most severe health impacts and | ||
exacerbated health inequities along racial, ethnic, | ||
and socioeconomic lines; and | ||
(G) provider needs for capital improvements to | ||
existing facilities, including upgrades to HVAC and | ||
ventilation systems and capital improvements for | ||
enhancing infection control or reducing crowding, | ||
which may include bed-buybacks. | ||
(5) Pandemic related stability payments made from | ||
moneys received from the Coronavirus Relief Fund will be | ||
distributed to providers based on a methodology to be |
administered by the Department with amounts determined by | ||
a calculation of total federal pandemic related funds | ||
appropriated by the Illinois General Assembly for this | ||
purpose. Providers receiving the pandemic related | ||
stability payments will attest to their increased costs, | ||
declining revenues, and receipt of additional pandemic | ||
related funds directly from the federal government. | ||
(6) Of the payments provided for by this Section made | ||
from moneys received from the Coronavirus Relief Fund | ||
section , a minimum of 30% shall be allotted for health | ||
care providers that serve the ZIP codes located in the | ||
most disproportionately impacted areas of Illinois, based | ||
on positive COVID-19 cases based on data collected by the | ||
Department of Public Health and provided to the Department | ||
of Healthcare and Family Services. | ||
(7) From funds appropriated, directly or indirectly, | ||
from moneys received by the State from the Coronavirus | ||
State Fiscal Recovery Fund for Fiscal Years 2021 and 2022, | ||
the Department shall expend such funds only for purposes | ||
permitted by Section 9901 of the American Rescue Plan Act | ||
of 2021 and related federal guidance. Such expenditures | ||
may include, but are not limited to: payments to providers | ||
for costs incurred due to the COVID-19 public health | ||
emergency; unreimbursed costs for testing and treatment of | ||
uninsured Illinois residents; costs of COVID-19 mitigation | ||
and prevention; medical expenses related to aftercare or |
extended care for COVID-19 patients with longer term | ||
symptoms and effects; costs of behavioral health care; | ||
costs of public health and safety staff; and expenditures | ||
permitted in order to address (i) disparities in public | ||
health outcomes, (ii) nursing and other essential health | ||
care workforce investments, (iii) exacerbation of | ||
pre-existing disparities, and (iv) promoting healthy | ||
childhood environments. | ||
(8) From funds appropriated, directly or indirectly, | ||
from moneys received by the State from the Coronavirus | ||
State Fiscal Recovery Fund for Fiscal Years 2022 and 2023, | ||
the Department shall establish a program for making | ||
payments to long term care service providers and | ||
facilities, for purposes related to financial support for | ||
workers in the long term care industry, but only as | ||
permitted by either the CARES Act or Section 9901 of the | ||
American Rescue Plan Act of 2021 and related federal | ||
guidance, including, but not limited to the following: | ||
monthly amounts of $25,000,000 per month for July 2021, | ||
August 2021, and September 2021 where at least 50% of the | ||
funds in July shall be passed directly to front line | ||
workers and an additional 12.5% more in each of the next 2 | ||
months; financial support programs for providers enhancing | ||
direct care staff recruitment efforts through the payment | ||
of education expenses; and financial support programs for | ||
providers offering enhanced and expanded training for all |
levels of the long term care healthcare workforce to | ||
achieve better patient outcomes, such as training on | ||
infection control, proper personal protective equipment, | ||
best practices in quality of care, and culturally | ||
competent patient communications. The Department shall | ||
have the authority to audit and potentially recoup funds | ||
not utilized as outlined and attested. | ||
(9) From funds appropriated, directly or indirectly, | ||
from moneys received by the State from the Coronavirus | ||
State Fiscal Recovery Fund for Fiscal Years 2022 through | ||
2024 the Department shall establish a program for making | ||
payments to facilities licensed under the Nursing Home | ||
Care Act and facilities licensed under the Specialized | ||
Mental Health Rehabilitation Act of 2013. To the extent | ||
permitted by Section 9901 of the American Rescue Plan Act | ||
of 2021 and related federal guidance, the program shall | ||
provide payments for making permanent improvements to | ||
resident rooms in order to improve resident outcomes and | ||
infection control. Funds may be used to reduce bed | ||
capacity and room occupancy. To be eligible for funding, a | ||
facility must submit an application to the Department as | ||
prescribed by the Department and as published on its | ||
website. A facility may need to receive approval from the | ||
Health Facilities and Services Review Board for the | ||
permanent improvements or the removal of the beds before | ||
it can receive payment under this paragraph.
|
(Source: P.A. 101-636, eff. 6-10-20.) | ||
(305 ILCS 5/5-5e) | ||
Sec. 5-5e. Adjusted rates of reimbursement. | ||
(a) Rates or payments for services in effect on June 30, | ||
2012 shall be adjusted and
services shall be affected as | ||
required by any other provision of Public Act 97-689. In | ||
addition, the Department shall do the following: | ||
(1) Delink the per diem rate paid for supportive | ||
living facility services from the per diem rate paid for | ||
nursing facility services, effective for services provided | ||
on or after May 1, 2011 and before July 1, 2019. | ||
(2) Cease payment for bed reserves in nursing | ||
facilities and specialized mental health rehabilitation | ||
facilities; for purposes of therapeutic home visits for | ||
individuals scoring as TBI on the MDS 3.0, beginning June | ||
1, 2015, the Department shall approve payments for bed | ||
reserves in nursing facilities and specialized mental | ||
health rehabilitation facilities that have at least a 90% | ||
occupancy level and at least 80% of their residents are | ||
Medicaid eligible. Payment shall be at a daily rate of 75% | ||
of an individual's current Medicaid per diem and shall not | ||
exceed 10 days in a calendar month. | ||
(2.5) Cease payment for bed reserves for purposes of | ||
inpatient hospitalizations to intermediate care facilities | ||
for persons with developmental disabilities, except in the |
instance of residents who are under 21 years of age. | ||
(3) Cease payment of the $10 per day add-on payment to | ||
nursing facilities for certain residents with | ||
developmental disabilities. | ||
(b) After the application of subsection (a), | ||
notwithstanding any other provision of this
Code to the | ||
contrary and to the extent permitted by federal law, on and | ||
after July 1,
2012, the rates of reimbursement for services | ||
and other payments provided under this
Code shall further be | ||
reduced as follows: | ||
(1) Rates or payments for physician services, dental | ||
services, or community health center services reimbursed | ||
through an encounter rate, and services provided under the | ||
Medicaid Rehabilitation Option of the Illinois Title XIX | ||
State Plan shall not be further reduced, except as | ||
provided in Section 5-5b.1. | ||
(2) Rates or payments, or the portion thereof, paid to | ||
a provider that is operated by a unit of local government | ||
or State University that provides the non-federal share of | ||
such services shall not be further reduced, except as | ||
provided in Section 5-5b.1. | ||
(3) Rates or payments for hospital services delivered | ||
by a hospital defined as a Safety-Net Hospital under | ||
Section 5-5e.1 of this Code shall not be further reduced, | ||
except as provided in Section 5-5b.1. | ||
(4) Rates or payments for hospital services delivered |
by a Critical Access Hospital, which is an Illinois | ||
hospital designated as a critical care hospital by the | ||
Department of Public Health in accordance with 42 CFR 485, | ||
Subpart F, shall not be further reduced, except as | ||
provided in Section 5-5b.1. | ||
(5) Rates or payments for Nursing Facility Services | ||
shall only be further adjusted pursuant to Section 5-5.2 | ||
of this Code. | ||
(6) Rates or payments for services delivered by long | ||
term care facilities licensed under the ID/DD Community | ||
Care Act or the MC/DD Act and developmental training | ||
services shall not be further reduced. | ||
(7) Rates or payments for services provided under | ||
capitation rates shall be adjusted taking into | ||
consideration the rates reduction and covered services | ||
required by Public Act 97-689. | ||
(8) For hospitals not previously described in this | ||
subsection, the rates or payments for hospital services | ||
provided before July 1, 2021, shall be further reduced by | ||
3.5%, except for payments authorized under Section 5A-12.4 | ||
of this Code. For hospital services provided on or after | ||
July 1, 2021, all rates for hospital services previously | ||
reduced pursuant to P.A. 97-689 shall be increased to | ||
reflect the discontinuation of any hospital rate | ||
reductions authorized in this paragraph (8). | ||
(9) For all other rates or payments for services |
delivered by providers not specifically referenced in | ||
paragraphs (1) through (7) (8) , rates or payments shall be | ||
further reduced by 2.7%. | ||
(c) Any assessment imposed by this Code shall continue and | ||
nothing in this Section shall be construed to cause it to | ||
cease.
| ||
(d) Notwithstanding any other provision of this Code to | ||
the contrary, subject to federal approval under Title XIX of | ||
the Social Security Act, for dates of service on and after July | ||
1, 2014, rates or payments for services provided for the | ||
purpose of transitioning children from a hospital to home | ||
placement or other appropriate setting by a children's | ||
community-based health care center authorized under the | ||
Alternative Health Care Delivery Act shall be $683 per day. | ||
(e) (Blank). | ||
(f) (Blank). | ||
(Source: P.A. 101-10, eff. 6-5-19; 101-649, eff. 7-7-20.) | ||
(305 ILCS 5/5A-12.7) | ||
(Section scheduled to be repealed on December 31, 2022) | ||
Sec. 5A-12.7. Continuation of hospital access payments on | ||
and after July 1, 2020. | ||
(a) To preserve and improve access to hospital services, | ||
for hospital services rendered on and after July 1, 2020, the | ||
Department shall, except for hospitals described in subsection | ||
(b) of Section 5A-3, make payments to hospitals or require |
capitated managed care organizations to make payments as set | ||
forth in this Section. Payments under this Section are not due | ||
and payable, however, until: (i) the methodologies described | ||
in this Section are approved by the federal government in an | ||
appropriate State Plan amendment or directed payment preprint; | ||
and (ii) the assessment imposed under this Article is | ||
determined to be a permissible tax under Title XIX of the | ||
Social Security Act. In determining the hospital access | ||
payments authorized under subsection (g) of this Section, if a | ||
hospital ceases to qualify for payments from the pool, the | ||
payments for all hospitals continuing to qualify for payments | ||
from such pool shall be uniformly adjusted to fully expend the | ||
aggregate net amount of the pool, with such adjustment being | ||
effective on the first day of the second month following the | ||
date the hospital ceases to receive payments from such pool. | ||
(b) Amounts moved into claims-based rates and distributed | ||
in accordance with Section 14-12 shall remain in those | ||
claims-based rates. | ||
(c) Graduate medical education. | ||
(1) The calculation of graduate medical education | ||
payments shall be based on the hospital's Medicare cost | ||
report ending in Calendar Year 2018, as reported in the | ||
Healthcare Cost Report Information System file, release | ||
date September 30, 2019. An Illinois hospital reporting | ||
intern and resident cost on its Medicare cost report shall | ||
be eligible for graduate medical education payments. |
(2) Each hospital's annualized Medicaid Intern | ||
Resident Cost is calculated using annualized intern and | ||
resident total costs obtained from Worksheet B Part I, | ||
Columns 21 and 22 the sum of Lines 30-43, 50-76, 90-93, | ||
96-98, and 105-112 multiplied by the percentage that the | ||
hospital's Medicaid days (Worksheet S3 Part I, Column 7, | ||
Lines 2, 3, 4, 14, 16-18, and 32) comprise of the | ||
hospital's total days (Worksheet S3 Part I, Column 8, | ||
Lines 14, 16-18, and 32). | ||
(3) An annualized Medicaid indirect medical education | ||
(IME) payment is calculated for each hospital using its | ||
IME payments (Worksheet E Part A, Line 29, Column 1) | ||
multiplied by the percentage that its Medicaid days | ||
(Worksheet S3 Part I, Column 7, Lines 2, 3, 4, 14, 16-18, | ||
and 32) comprise of its Medicare days (Worksheet S3 Part | ||
I, Column 6, Lines 2, 3, 4, 14, and 16-18). | ||
(4) For each hospital, its annualized Medicaid Intern | ||
Resident Cost and its annualized Medicaid IME payment are | ||
summed, and, except as capped at 120% of the average cost | ||
per intern and resident for all qualifying hospitals as | ||
calculated under this paragraph, is multiplied by 22.6% to | ||
determine the hospital's final graduate medical education | ||
payment. Each hospital's average cost per intern and | ||
resident shall be calculated by summing its total | ||
annualized Medicaid Intern Resident Cost plus its | ||
annualized Medicaid IME payment and dividing that amount |
by the hospital's total Full Time Equivalent Residents and | ||
Interns. If the hospital's average per intern and resident | ||
cost is greater than 120% of the same calculation for all | ||
qualifying hospitals, the hospital's per intern and | ||
resident cost shall be capped at 120% of the average cost | ||
for all qualifying hospitals. | ||
(d) Fee-for-service supplemental payments. Each Illinois | ||
hospital shall receive an annual payment equal to the amounts | ||
below, to be paid in 12 equal installments on or before the | ||
seventh State business day of each month, except that no | ||
payment shall be due within 30 days after the later of the date | ||
of notification of federal approval of the payment | ||
methodologies required under this Section or any waiver | ||
required under 42 CFR 433.68, at which time the sum of amounts | ||
required under this Section prior to the date of notification | ||
is due and payable. | ||
(1) For critical access hospitals, $385 per covered | ||
inpatient day contained in paid fee-for-service claims and | ||
$530 per paid fee-for-service outpatient claim for dates | ||
of service in Calendar Year 2019 in the Department's | ||
Enterprise Data Warehouse as of May 11, 2020. | ||
(2) For safety-net hospitals, $960 per covered | ||
inpatient day contained in paid fee-for-service claims and | ||
$625 per paid fee-for-service outpatient claim for dates | ||
of service in Calendar Year 2019 in the Department's | ||
Enterprise Data Warehouse as of May 11, 2020. |
(3) For long term acute care hospitals, $295 per | ||
covered inpatient day contained in paid fee-for-service | ||
claims for dates of service in Calendar Year 2019 in the | ||
Department's Enterprise Data Warehouse as of May 11, 2020. | ||
(4) For freestanding psychiatric hospitals, $125 per | ||
covered inpatient day contained in paid fee-for-service | ||
claims and $130 per paid fee-for-service outpatient claim | ||
for dates of service in Calendar Year 2019 in the | ||
Department's Enterprise Data Warehouse as of May 11, 2020. | ||
(5) For freestanding rehabilitation hospitals, $355 | ||
per covered inpatient day contained in paid | ||
fee-for-service claims for dates of service in Calendar | ||
Year 2019 in the Department's Enterprise Data Warehouse as | ||
of May 11, 2020. | ||
(6) For all general acute care hospitals and high | ||
Medicaid hospitals as defined in subsection (f), $350 per | ||
covered inpatient day for dates of service in Calendar | ||
Year 2019 contained in paid fee-for-service claims and | ||
$620 per paid fee-for-service outpatient claim in the | ||
Department's Enterprise Data Warehouse as of May 11, 2020. | ||
(7) Alzheimer's treatment access payment. Each | ||
Illinois academic medical center or teaching hospital, as | ||
defined in Section 5-5e.2 of this Code, that is identified | ||
as the primary hospital affiliate of one of the Regional | ||
Alzheimer's Disease Assistance Centers, as designated by | ||
the Alzheimer's Disease Assistance Act and identified in |
the Department of Public Health's Alzheimer's Disease | ||
State Plan dated December 2016, shall be paid an | ||
Alzheimer's treatment access payment equal to the product | ||
of the qualifying hospital's State Fiscal Year 2018 total | ||
inpatient fee-for-service days multiplied by the | ||
applicable Alzheimer's treatment rate of $226.30 for | ||
hospitals located in Cook County and $116.21 for hospitals | ||
located outside Cook County. | ||
(e) The Department shall require managed care | ||
organizations (MCOs) to make directed payments and | ||
pass-through payments according to this Section. Each calendar | ||
year, the Department shall require MCOs to pay the maximum | ||
amount out of these funds as allowed as pass-through payments | ||
under federal regulations. The Department shall require MCOs | ||
to make such pass-through payments as specified in this | ||
Section. The Department shall require the MCOs to pay the | ||
remaining amounts as directed Payments as specified in this | ||
Section. The Department shall issue payments to the | ||
Comptroller by the seventh business day of each month for all | ||
MCOs that are sufficient for MCOs to make the directed | ||
payments and pass-through payments according to this Section. | ||
The Department shall require the MCOs to make pass-through | ||
payments and directed payments using electronic funds | ||
transfers (EFT), if the hospital provides the information | ||
necessary to process such EFTs, in accordance with directions | ||
provided monthly by the Department, within 7 business days of |
the date the funds are paid to the MCOs, as indicated by the | ||
"Paid Date" on the website of the Office of the Comptroller if | ||
the funds are paid by EFT and the MCOs have received directed | ||
payment instructions. If funds are not paid through the | ||
Comptroller by EFT, payment must be made within 7 business | ||
days of the date actually received by the MCO. The MCO will be | ||
considered to have paid the pass-through payments when the | ||
payment remittance number is generated or the date the MCO | ||
sends the check to the hospital, if EFT information is not | ||
supplied. If an MCO is late in paying a pass-through payment or | ||
directed payment as required under this Section (including any | ||
extensions granted by the Department), it shall pay a penalty, | ||
unless waived by the Department for reasonable cause, to the | ||
Department equal to 5% of the amount of the pass-through | ||
payment or directed payment not paid on or before the due date | ||
plus 5% of the portion thereof remaining unpaid on the last day | ||
of each 30-day period thereafter. Payments to MCOs that would | ||
be paid consistent with actuarial certification and enrollment | ||
in the absence of the increased capitation payments under this | ||
Section shall not be reduced as a consequence of payments made | ||
under this subsection. The Department shall publish and | ||
maintain on its website for a period of no less than 8 calendar | ||
quarters, the quarterly calculation of directed payments and | ||
pass-through payments owed to each hospital from each MCO. All | ||
calculations and reports shall be posted no later than the | ||
first day of the quarter for which the payments are to be |
issued. | ||
(f)(1) For purposes of allocating the funds included in | ||
capitation payments to MCOs, Illinois hospitals shall be | ||
divided into the following classes as defined in | ||
administrative rules: | ||
(A) Critical access hospitals. | ||
(B) Safety-net hospitals, except that stand-alone | ||
children's hospitals that are not specialty children's | ||
hospitals will not be included. | ||
(C) Long term acute care hospitals. | ||
(D) Freestanding psychiatric hospitals. | ||
(E) Freestanding rehabilitation hospitals. | ||
(F) High Medicaid hospitals. As used in this Section, | ||
"high Medicaid hospital" means a general acute care | ||
hospital that is not a safety-net hospital or critical | ||
access hospital and that has a Medicaid Inpatient | ||
Utilization Rate above 30% or a hospital that had over | ||
35,000 inpatient Medicaid days during the applicable | ||
period. For the period July 1, 2020 through December 31, | ||
2020, the applicable period for the Medicaid Inpatient | ||
Utilization Rate (MIUR) is the rate year 2020 MIUR and for | ||
the number of inpatient days it is State fiscal year 2018. | ||
Beginning in calendar year 2021, the Department shall use | ||
the most recently determined MIUR, as defined in | ||
subsection (h) of Section 5-5.02, and for the inpatient | ||
day threshold, the State fiscal year ending 18 months |
prior to the beginning of the calendar year. For purposes | ||
of calculating MIUR under this Section, children's | ||
hospitals and affiliated general acute care hospitals | ||
shall be considered a single hospital. | ||
(G) General acute care hospitals. As used under this | ||
Section, "general acute care hospitals" means all other | ||
Illinois hospitals not identified in subparagraphs (A) | ||
through (F). | ||
(2) Hospitals' qualification for each class shall be | ||
assessed prior to the beginning of each calendar year and the | ||
new class designation shall be effective January 1 of the next | ||
year. The Department shall publish by rule the process for | ||
establishing class determination. | ||
(g) Fixed pool directed payments. Beginning July 1, 2020, | ||
the Department shall issue payments to MCOs which shall be | ||
used to issue directed payments to qualified Illinois | ||
safety-net hospitals and critical access hospitals on a | ||
monthly basis in accordance with this subsection. Prior to the | ||
beginning of each Payout Quarter beginning July 1, 2020, the | ||
Department shall use encounter claims data from the | ||
Determination Quarter, accepted by the Department's Medicaid | ||
Management Information System for inpatient and outpatient | ||
services rendered by safety-net hospitals and critical access | ||
hospitals to determine a quarterly uniform per unit add-on for | ||
each hospital class. | ||
(1) Inpatient per unit add-on. A quarterly uniform per |
diem add-on shall be derived by dividing the quarterly | ||
Inpatient Directed Payments Pool amount allocated to the | ||
applicable hospital class by the total inpatient days | ||
contained on all encounter claims received during the | ||
Determination Quarter, for all hospitals in the class. | ||
(A) Each hospital in the class shall have a | ||
quarterly inpatient directed payment calculated that | ||
is equal to the product of the number of inpatient days | ||
attributable to the hospital used in the calculation | ||
of the quarterly uniform class per diem add-on, | ||
multiplied by the calculated applicable quarterly | ||
uniform class per diem add-on of the hospital class. | ||
(B) Each hospital shall be paid 1/3 of its | ||
quarterly inpatient directed payment in each of the 3 | ||
months of the Payout Quarter, in accordance with | ||
directions provided to each MCO by the Department. | ||
(2) Outpatient per unit add-on. A quarterly uniform | ||
per claim add-on shall be derived by dividing the | ||
quarterly Outpatient Directed Payments Pool amount | ||
allocated to the applicable hospital class by the total | ||
outpatient encounter claims received during the | ||
Determination Quarter, for all hospitals in the class. | ||
(A) Each hospital in the class shall have a | ||
quarterly outpatient directed payment calculated that | ||
is equal to the product of the number of outpatient | ||
encounter claims attributable to the hospital used in |
the calculation of the quarterly uniform class per | ||
claim add-on, multiplied by the calculated applicable | ||
quarterly uniform class per claim add-on of the | ||
hospital class. | ||
(B) Each hospital shall be paid 1/3 of its | ||
quarterly outpatient directed payment in each of the 3 | ||
months of the Payout Quarter, in accordance with | ||
directions provided to each MCO by the Department. | ||
(3) Each MCO shall pay each hospital the Monthly | ||
Directed Payment as identified by the Department on its | ||
quarterly determination report. | ||
(4) Definitions. As used in this subsection: | ||
(A) "Payout Quarter" means each 3 month calendar | ||
quarter, beginning July 1, 2020. | ||
(B) "Determination Quarter" means each 3 month | ||
calendar quarter, which ends 3 months prior to the | ||
first day of each Payout Quarter. | ||
(5) For the period July 1, 2020 through December 2020, | ||
the following amounts shall be allocated to the following | ||
hospital class directed payment pools for the quarterly | ||
development of a uniform per unit add-on: | ||
(A) $2,894,500 for hospital inpatient services for | ||
critical access hospitals. | ||
(B) $4,294,374 for hospital outpatient services | ||
for critical access hospitals. | ||
(C) $29,109,330 for hospital inpatient services |
for safety-net hospitals. | ||
(D) $35,041,218 for hospital outpatient services | ||
for safety-net hospitals. | ||
(h) Fixed rate directed payments. Effective July 1, 2020, | ||
the Department shall issue payments to MCOs which shall be | ||
used to issue directed payments to Illinois hospitals not | ||
identified in paragraph (g) on a monthly basis. Prior to the | ||
beginning of each Payout Quarter beginning July 1, 2020, the | ||
Department shall use encounter claims data from the | ||
Determination Quarter, accepted by the Department's Medicaid | ||
Management Information System for inpatient and outpatient | ||
services rendered by hospitals in each hospital class | ||
identified in paragraph (f) and not identified in paragraph | ||
(g). For the period July 1, 2020 through December 2020, the | ||
Department shall direct MCOs to make payments as follows: | ||
(1) For general acute care hospitals an amount equal | ||
to $1,750 multiplied by the hospital's category of service | ||
20 case mix index for the determination quarter multiplied | ||
by the hospital's total number of inpatient admissions for | ||
category of service 20 for the determination quarter. | ||
(2) For general acute care hospitals an amount equal | ||
to $160 multiplied by the hospital's category of service | ||
21 case mix index for the determination quarter multiplied | ||
by the hospital's total number of inpatient admissions for | ||
category of service 21 for the determination quarter. | ||
(3) For general acute care hospitals an amount equal |
to $80 multiplied by the hospital's category of service 22 | ||
case mix index for the determination quarter multiplied by | ||
the hospital's total number of inpatient admissions for | ||
category of service 22 for the determination quarter. | ||
(4) For general acute care hospitals an amount equal | ||
to $375 multiplied by the hospital's category of service | ||
24 case mix index for the determination quarter multiplied | ||
by the hospital's total number of category of service 24 | ||
paid EAPG (EAPGs) for the determination quarter. | ||
(5) For general acute care hospitals an amount equal | ||
to $240 multiplied by the hospital's category of service | ||
27 and 28 case mix index for the determination quarter | ||
multiplied by the hospital's total number of category of | ||
service 27 and 28 paid EAPGs for the determination | ||
quarter. | ||
(6) For general acute care hospitals an amount equal | ||
to $290 multiplied by the hospital's category of service | ||
29 case mix index for the determination quarter multiplied | ||
by the hospital's total number of category of service 29 | ||
paid EAPGs for the determination quarter. | ||
(7) For high Medicaid hospitals an amount equal to | ||
$1,800 multiplied by the hospital's category of service 20 | ||
case mix index for the determination quarter multiplied by | ||
the hospital's total number of inpatient admissions for | ||
category of service 20 for the determination quarter. | ||
(8) For high Medicaid hospitals an amount equal to |
$160 multiplied by the hospital's category of service 21 | ||
case mix index for the determination quarter multiplied by | ||
the hospital's total number of inpatient admissions for | ||
category of service 21 for the determination quarter. | ||
(9) For high Medicaid hospitals an amount equal to $80 | ||
multiplied by the hospital's category of service 22 case | ||
mix index for the determination quarter multiplied by the | ||
hospital's total number of inpatient admissions for | ||
category of service 22 for the determination quarter. | ||
(10) For high Medicaid hospitals an amount equal to | ||
$400 multiplied by the hospital's category of service 24 | ||
case mix index for the determination quarter multiplied by | ||
the hospital's total number of category of service 24 paid | ||
EAPG outpatient claims for the determination quarter. | ||
(11) For high Medicaid hospitals an amount equal to | ||
$240 multiplied by the hospital's category of service 27 | ||
and 28 case mix index for the determination quarter | ||
multiplied by the hospital's total number of category of | ||
service 27 and 28 paid EAPGs for the determination | ||
quarter. | ||
(12) For high Medicaid hospitals an amount equal to | ||
$290 multiplied by the hospital's category of service 29 | ||
case mix index for the determination quarter multiplied by | ||
the hospital's total number of category of service 29 paid | ||
EAPGs for the determination quarter. | ||
(13) For long term acute care hospitals the amount of |
$495 multiplied by the hospital's total number of | ||
inpatient days for the determination quarter. | ||
(14) For psychiatric hospitals the amount of $210 | ||
multiplied by the hospital's total number of inpatient | ||
days for category of service 21 for the determination | ||
quarter. | ||
(15) For psychiatric hospitals the amount of $250 | ||
multiplied by the hospital's total number of outpatient | ||
claims for category of service 27 and 28 for the | ||
determination quarter. | ||
(16) For rehabilitation hospitals the amount of $410 | ||
multiplied by the hospital's total number of inpatient | ||
days for category of service 22 for the determination | ||
quarter. | ||
(17) For rehabilitation hospitals the amount of $100 | ||
multiplied by the hospital's total number of outpatient | ||
claims for category of service 29 for the determination | ||
quarter. | ||
(18) Each hospital shall be paid 1/3 of their | ||
quarterly inpatient and outpatient directed payment in | ||
each of the 3 months of the Payout Quarter, in accordance | ||
with directions provided to each MCO by the Department. | ||
(19) Each MCO shall pay each hospital the Monthly | ||
Directed Payment amount as identified by the Department on | ||
its quarterly determination report. | ||
Notwithstanding any other provision of this subsection, if |
the Department determines that the actual total hospital | ||
utilization data that is used to calculate the fixed rate | ||
directed payments is substantially different than anticipated | ||
when the rates in this subsection were initially determined | ||
(for unforeseeable circumstances such as the COVID-19 | ||
pandemic), the Department may adjust the rates specified in | ||
this subsection so that the total directed payments | ||
approximate the total spending amount anticipated when the | ||
rates were initially established. | ||
Definitions. As used in this subsection: | ||
(A) "Payout Quarter" means each calendar quarter, | ||
beginning July 1, 2020. | ||
(B) "Determination Quarter" means each calendar | ||
quarter which ends 3 months prior to the first day of | ||
each Payout Quarter. | ||
(C) "Case mix index" means a hospital specific | ||
calculation. For inpatient claims the case mix index | ||
is calculated each quarter by summing the relative | ||
weight of all inpatient Diagnosis-Related Group (DRG) | ||
claims for a category of service in the applicable | ||
Determination Quarter and dividing the sum by the | ||
number of sum total of all inpatient DRG admissions | ||
for the category of service for the associated claims. | ||
The case mix index for outpatient claims is calculated | ||
each quarter by summing the relative weight of all | ||
paid EAPGs in the applicable Determination Quarter and |
dividing the sum by the sum total of paid EAPGs for the | ||
associated claims. | ||
(i) Beginning January 1, 2021, the rates for directed | ||
payments shall be recalculated in order to spend the | ||
additional funds for directed payments that result from | ||
reduction in the amount of pass-through payments allowed under | ||
federal regulations. The additional funds for directed | ||
payments shall be allocated proportionally to each class of | ||
hospitals based on that class' proportion of services. | ||
(j) Pass-through payments. | ||
(1) For the period July 1, 2020 through December 31, | ||
2020, the Department shall assign quarterly pass-through | ||
payments to each class of hospitals equal to one-fourth of | ||
the following annual allocations: | ||
(A) $390,487,095 to safety-net hospitals. | ||
(B) $62,553,886 to critical access hospitals. | ||
(C) $345,021,438 to high Medicaid hospitals. | ||
(D) $551,429,071 to general acute care hospitals. | ||
(E) $27,283,870 to long term acute care hospitals. | ||
(F) $40,825,444 to freestanding psychiatric | ||
hospitals. | ||
(G) $9,652,108 to freestanding rehabilitation | ||
hospitals. | ||
(2) The pass-through payments shall at a minimum | ||
ensure hospitals receive a total amount of monthly | ||
payments under this Section as received in calendar year |
2019 in accordance with this Article and paragraph (1) of | ||
subsection (d-5) of Section 14-12, exclusive of amounts | ||
received through payments referenced in subsection (b). | ||
(3) For the calendar year beginning January 1, 2021, | ||
and each calendar year thereafter, each hospital's | ||
pass-through payment amount shall be reduced | ||
proportionally to the reduction of all pass-through | ||
payments required by federal regulations. | ||
(k) At least 30 days prior to each calendar year, the | ||
Department shall notify each hospital of changes to the | ||
payment methodologies in this Section, including, but not | ||
limited to, changes in the fixed rate directed payment rates, | ||
the aggregate pass-through payment amount for all hospitals, | ||
and the hospital's pass-through payment amount for the | ||
upcoming calendar year. | ||
(l) Notwithstanding any other provisions of this Section, | ||
the Department may adopt rules to change the methodology for | ||
directed and pass-through payments as set forth in this | ||
Section, but only to the extent necessary to obtain federal | ||
approval of a necessary State Plan amendment or Directed | ||
Payment Preprint or to otherwise conform to federal law or | ||
federal regulation. | ||
(m) As used in this subsection, "managed care | ||
organization" or "MCO" means an entity which contracts with | ||
the Department to provide services where payment for medical | ||
services is made on a capitated basis, excluding contracted |
entities for dual eligible or Department of Children and | ||
Family Services youth populations.
| ||
(n) In order to address the escalating infant mortality | ||
rates among minority communities in Illinois, the State shall, | ||
subject to appropriation, create a pool of funding of at least | ||
$50,000,000 annually to be disbursed among safety-net | ||
hospitals that maintain perinatal designation from the | ||
Department of Public Health. The funding shall be used to | ||
preserve or enhance OB/GYN services or other specialty | ||
services at the receiving hospital, with the distribution of | ||
funding to be established by rule and with consideration to | ||
perinatal hospitals with safe birthing levels and quality | ||
metrics for healthy mothers and babies. | ||
(o) In order to address the growing challenges of | ||
providing stable access to healthcare in rural Illinois, | ||
including perinatal services, behavioral healthcare including | ||
substance use disorder services (SUDs) and other specialty | ||
services, and to expand access to telehealth services among | ||
rural communities in Illinois, the Department of Healthcare | ||
and Family Services, subject to appropriation, shall | ||
administer a program to provide at least $10,000,000 in | ||
financial support annually to critical access hospitals for | ||
delivery of perinatal and OB/GYN services, behavioral | ||
healthcare including SUDS, other specialty services and | ||
telehealth services. The funding shall be used to preserve or | ||
enhance perinatal and OB/GYN services, behavioral healthcare |
including SUDS, other specialty services, as well as the | ||
explanation of telehealth services by the receiving hospital, | ||
with the distribution of funding to be established by rule. | ||
(Source: P.A. 101-650, eff. 7-7-20; 102-4, eff. 4-27-21.) | ||
(305 ILCS 5/5A-17) | ||
Sec. 5A-17. Recovery of payments; liens. | ||
(a) As a condition of receiving payments pursuant to | ||
subsections (d) and (k) of Section 5A-12.7 for State Fiscal | ||
Year 2021, a for-profit general acute care hospital that | ||
ceases to provide hospital services before July 1, 2021 and | ||
within 12 months of a change in the hospital's ownership | ||
status from not-for-profit to investor owned, shall be | ||
obligated to pay to the Department an amount equal to the | ||
payments received pursuant to subsections (d) and (k) of | ||
Section 5A-12.7 since the change in ownership status to the | ||
cessation of hospital services. The obligated amount shall be | ||
due immediately and must be paid to the Department within 10 | ||
days of ceasing to provide services or pursuant to a payment | ||
plan approved by the Department unless the hospital requests a | ||
hearing under paragraph (d) of this Section. The obligation | ||
under this Section shall not apply to a hospital that ceases to | ||
provide services under circumstances that include: | ||
implementation of a transformation project approved by the | ||
Department under subsection (d-5) of Section 14-12; | ||
emergencies as declared by federal, State, or local |
government; actions approved or required by federal, State, or | ||
local government; actions taken in compliance with the | ||
Illinois Health Facilities Planning Act; or other | ||
circumstances beyond the control of the hospital provider or | ||
for the benefit of the community previously served by the | ||
hospital, as determined on a case-by-case basis by the | ||
Department. | ||
(a-5) For State Fiscal Year 2022, a general acute care | ||
hospital that ceases to provide hospital services before July | ||
1, 2022 and within 12 months of a change in the hospital’s | ||
ownership status that was approved by the Health Facilities | ||
Services Review Board between March 1, 2021 and March 31, | ||
2021, shall be obligated to pay to the Department an amount | ||
equal to the payments received in State Fiscal Year 2022 | ||
pursuant to subsections (d) and (k) of Section 5A-12.7 since | ||
the change in ownership status to the cessation of hospital | ||
services. The obligated amount shall be due immediately and | ||
must be paid to the Department within 30 days of ceasing to | ||
provide services or pursuant to a payment plan approved by the | ||
Department unless the hospital requests a proceeding under | ||
paragraph (b) of this Section. The obligation under this | ||
Section shall not apply to a hospital that ceases to provide | ||
services under circumstances that include: implementation of a | ||
transformation project approved by the Department under | ||
subsection (d-5) of Section 14-12; emergencies as declared by | ||
federal, State, or local government; actions approved or |
required by federal, State, or local government; actions taken | ||
in compliance with the Illinois Health Facilities Planning | ||
Act; or other circumstances beyond the control of the hospital | ||
provider or for the benefit of the community previously served | ||
by the hospital, as determined on a case-by-case basis by the | ||
Department. | ||
(b) The Illinois Department shall administer and enforce | ||
this Section and collect the obligations imposed under this | ||
Section using procedures employed in its administration of | ||
this Code generally. The Illinois Department, its Director, | ||
and every hospital provider subject to this Section shall have | ||
the following powers, duties, and rights: | ||
(1) The Illinois Department may initiate either | ||
administrative or judicial proceedings, or both, to | ||
enforce the provisions of this Section. Administrative | ||
enforcement proceedings initiated hereunder shall be | ||
governed by the Illinois Department's administrative | ||
rules. Judicial enforcement proceedings initiated in | ||
accordance with this Section shall be governed by the | ||
rules of procedure applicable in the courts of this State. | ||
(2) No proceedings for collection, refund, credit, or | ||
other adjustment of an amount payable under this Section | ||
shall be issued more than 3 years after the due date of the | ||
obligation, except in the case of an extended period | ||
agreed to in writing by the Illinois Department and the | ||
hospital provider before the expiration of this limitation |
period. | ||
(3) Any unpaid obligation under this Section shall | ||
become a lien upon the assets of the hospital. If any | ||
hospital provider sells or transfers the major part of any | ||
one or more of (i) the real property and improvements, | ||
(ii) the machinery and equipment, or (iii) the furniture | ||
or fixtures of any hospital that is subject to the | ||
provisions of this Section, the seller or transferor shall | ||
pay the Illinois Department the amount of any obligation | ||
due from it under this Section up to the date of the sale | ||
or transfer. If the seller or transferor fails to pay any | ||
amount due under this Section, the purchaser or transferee | ||
of such asset shall be liable for the amount of the | ||
obligation up to the amount of the reasonable value of the | ||
property acquired by the purchaser or transferee. The | ||
purchaser or transferee shall continue to be liable until | ||
the purchaser or transferee pays the full amount of the | ||
obligation up to the amount of the reasonable value of the | ||
property acquired by the purchaser or transferee or until | ||
the purchaser or transferee receives from the Illinois | ||
Department a certificate showing that such assessment, | ||
penalty, and interest have been paid or a certificate from | ||
the Illinois Department showing that no amount is due from | ||
the seller or transferor under this Section. | ||
(c) In addition to any other remedy provided for, the | ||
Illinois Department may collect an unpaid obligation by |
withholding, as payment of the amount due, reimbursements or | ||
other amounts otherwise payable by the Illinois Department to | ||
the hospital provider.
| ||
(Source: P.A. 101-650, eff. 7-7-20.) | ||
ARTICLE 11. EDGE CREDIT | ||
Section 11-5. The Department of Commerce and Economic | ||
Opportunity Law of the
Civil Administrative Code of Illinois | ||
is amended by adding Section 605-1070 as follows: | ||
(20 ILCS 605/605-1070 new) | ||
Sec. 605-1070. Rulemaking authority for EDGE Credit; | ||
sunset extensions for expiring credits; disaster declaration. | ||
The Department shall adopt rules, in consultation with the | ||
Department of Revenue, to identify any and all Economic | ||
Development for a Growing Economy (EDGE) tax credits that are | ||
earned, existing, and unused by a taxpayer in any tax year | ||
where there is a statewide COVID-19 public health emergency, | ||
as evidenced by an effective disaster declaration of the | ||
Governor covering all counties in the State. The rules adopted | ||
by the Department shall allow for the extension of credits, | ||
for at least 5 years and up to 10 years after the last | ||
statewide COVID-19 related disaster declaration has ended, | ||
that are earned, existing, or set to expire during a tax year | ||
where there is a statewide COVID-19 public health emergency as |
evidenced by an effective disaster declaration of the Governor | ||
covering all counties. In order for a credit to be extended a | ||
taxpayer shall provide evidence, in a form prescribed by the | ||
Department, that the taxpayer was or will be unable to utilize | ||
credits due to the COVID-19 public health emergency. | ||
Section 11-10. The Illinois Income Tax Act is amended by | ||
changing Section 211 as follows:
| ||
(35 ILCS 5/211)
| ||
Sec. 211. Economic Development for a Growing Economy Tax | ||
Credit. For tax years beginning on or after January 1, 1999, a | ||
Taxpayer
who has entered into an Agreement (including a New | ||
Construction EDGE Agreement) under the Economic Development | ||
for a Growing
Economy Tax Credit Act is entitled to a credit | ||
against the taxes imposed
under subsections (a) and (b) of | ||
Section 201 of this Act in an amount to be
determined in the | ||
Agreement. If the Taxpayer is a partnership or Subchapter
S | ||
corporation, the credit shall be allowed to the partners or | ||
shareholders in
accordance with the determination of income | ||
and distributive share of income
under Sections 702 and 704 | ||
and subchapter S of the Internal Revenue Code.
The Department, | ||
in cooperation with the Department
of Commerce and Economic | ||
Opportunity, shall prescribe rules to enforce and
administer | ||
the provisions of this Section. This Section is
exempt from | ||
the provisions of Section 250 of this Act.
|
The credit shall be subject to the conditions set forth in
| ||
the Agreement and the following limitations:
| ||
(1) The tax credit shall not exceed the Incremental | ||
Income Tax
(as defined in Section 5-5 of the Economic | ||
Development for a Growing Economy
Tax Credit Act) with | ||
respect to the project; additionally, the New Construction | ||
EDGE Credit shall not exceed the New Construction EDGE | ||
Incremental Income Tax (as defined in Section 5-5 of the | ||
Economic Development for a Growing Economy Tax Credit | ||
Act).
| ||
(2) The amount of the credit allowed during the tax | ||
year plus the sum of
all amounts allowed in prior years | ||
shall not exceed 100% of the aggregate
amount expended by | ||
the Taxpayer during all prior tax years on approved costs
| ||
defined by Agreement.
| ||
(3) The amount of the credit shall be determined on an | ||
annual
basis. Except as applied in a carryover year | ||
pursuant to Section 211(4) of
this Act, the credit may not | ||
be applied against any State
income tax liability in more | ||
than 10 taxable
years; provided, however, that (i) an | ||
eligible business certified by the
Department of Commerce | ||
and Economic Opportunity under the Corporate Headquarters
| ||
Relocation Act may not
apply the credit against any of its | ||
State income tax liability in more than 15
taxable years
| ||
and (ii) credits allowed to that eligible business are | ||
subject to the
conditions
and requirements set forth in |
Sections 5-35 and 5-45 of the Economic
Development for a | ||
Growing Economy Tax Credit Act and Section 5-51 as | ||
applicable to New Construction EDGE Credits.
| ||
(4) The credit may not exceed the amount of taxes | ||
imposed pursuant to
subsections (a) and (b) of Section 201 | ||
of this Act. Any credit
that is unused in the year the | ||
credit is computed may be carried forward and
applied to | ||
the tax liability of the 5 taxable years following the | ||
excess credit
year , except as otherwise provided under | ||
paragraph (4.5) of this Section . The credit shall be | ||
applied to the earliest year for which there is a
tax | ||
liability. If there are credits from more than one tax | ||
year that are
available to offset a liability, the earlier | ||
credit shall be applied first.
| ||
(4.5) The Department of Commerce and Economic | ||
Opportunity, in consultation with the Department of | ||
Revenue, shall adopt rules to extend the sunset of any | ||
earned, existing, or unused credit as provided for in | ||
Section 605-1055 of the Department of Commerce and | ||
Economic Opportunity Law of the
Civil Administrative Code | ||
of Illinois. | ||
(5) No credit shall be allowed with respect to any | ||
Agreement for any
taxable year ending after the | ||
Noncompliance Date. Upon receiving notification
by the | ||
Department of Commerce and Economic Opportunity of the | ||
noncompliance of a
Taxpayer with an Agreement, the |
Department shall notify the Taxpayer that no
credit is | ||
allowed with respect to that Agreement for any taxable | ||
year ending
after the Noncompliance Date, as stated in | ||
such notification. If any credit
has been allowed with | ||
respect to an Agreement for a taxable year ending after
| ||
the Noncompliance Date for that Agreement, any refund paid | ||
to the
Taxpayer for that taxable year shall, to the extent | ||
of that credit allowed, be
an erroneous refund within the | ||
meaning of Section 912 of this Act.
| ||
(6) For purposes of this Section, the terms | ||
"Agreement", "Incremental
Income Tax", "New Construction | ||
EDGE Agreement", "New Construction EDGE Credit", "New | ||
Construction EDGE Incremental Income Tax", and | ||
"Noncompliance Date" have the same meaning as when used
in | ||
the Economic Development for a Growing Economy Tax Credit | ||
Act.
| ||
(Source: P.A. 101-9, eff. 6-5-19.)
| ||
Section 11-15. The Economic Development for a Growing | ||
Economy Tax Credit Act is amended by changing Section 5-45 as | ||
follows:
| ||
(35 ILCS 10/5-45)
| ||
Sec. 5-45. Amount and duration of the credit.
| ||
(a) The Department shall
determine the amount and
duration | ||
of the credit awarded under this Act. The duration of the
|
credit may not exceed 10 taxable years.
The credit may be | ||
stated as
a percentage of the Incremental Income Tax | ||
attributable
to the applicant's project and may include a | ||
fixed dollar limitation.
| ||
(b) Notwithstanding subsection (a),
and except as the | ||
credit may be applied in a carryover year pursuant to Section
| ||
211(4) of the Illinois Income Tax Act, the credit may be | ||
applied against the
State income tax liability in more than 10 | ||
taxable years but not in more than
15 taxable years for an | ||
eligible business
that (i) qualifies under this Act
and the | ||
Corporate Headquarters Relocation Act and has in fact | ||
undertaken a
qualifying project within the time frame | ||
specified by the Department of
Commerce and Economic | ||
Opportunity under that Act, and (ii) applies against its
State | ||
income tax liability, during the entire 15-year
period, no | ||
more than 60% of the maximum
credit per year that would | ||
otherwise be available under this Act.
| ||
(c) Nothing in this Section shall prevent the Department, | ||
in consultation with the Department of Revenue, from adopting | ||
rules to extend the sunset of any earned, existing, and unused | ||
tax credit or credits a taxpayer may be in possession of, as | ||
provided for in Section 605-1055 of the Department of Commerce | ||
and Economic Opportunity Law of the Civil Administrative Code | ||
of Illinois, notwithstanding the carry-forward provisions | ||
pursuant to paragraph (4) of Section 211 of the Illinois | ||
Income Tax Act. |
(Source: P.A. 94-793, eff. 5-19-06.)
| ||
ARTICLE 12. PENSION CODE | ||
Section 12-5. The Illinois Pension Code is amended by | ||
changing Sections 1-160, 15-155, 15-198, 16-133, 16-158, and | ||
16-203 as follows:
| ||
(40 ILCS 5/1-160)
| ||
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 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 | ||
noncovered employee 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 , except as otherwise | ||
provided in this subsection, 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". | ||
A member of the Teachers' Retirement System of the State | ||
of Illinois who retires on or after June 1, 2021 and for whom | ||
the 2020-2021 school year is used in the calculation of the | ||
member's final average salary shall use the higher of the | ||
following for the purpose of determining the member's final | ||
average salary: | ||
(A) the amount otherwise calculated under the first | ||
paragraph of this subsection; or | ||
(B) an amount calculated by the Teachers' Retirement | ||
System of the State of Illinois using the average of the | ||
monthly (or annual) salary obtained by dividing the total | ||
salary or earnings calculated under Article 16 applicable | ||
to the member or participant during the 96 months (or 8 | ||
years) of service within the last 120 months (or 10 years) | ||
of service in which the total salary or earnings | ||
calculated under the Article was the highest by the number | ||
of months (or years) of service in that period. | ||
(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 | ||
subject to this Section on or after July 6, 2017 (the effective | ||
date of Public Act 100-23), notwithstanding any other | ||
provision of this Code to the contrary, is entitled to a | ||
retirement annuity under Article 8 or Article 11 upon written | ||
application if he or she has attained age 65 and has at least | ||
10 years of service credit 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 payable under Article 8 or | ||
Article 11 to an eligible person subject to subsection (c-5) | ||
of this Section who is retiring at age 60 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 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 service under Article 8 or | ||
Article 11 for eligible persons who: (i) are subject to | ||
subsection (c-5) of this Section; or (ii) 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, a conservation police | ||
officer, an investigator for the Secretary of State, an arson | ||
investigator, a Commerce Commission police officer, | ||
investigator for the Department of Revenue or the
Illinois | ||
Gaming Board, a security employee of the Department of | ||
Corrections or the Department of Juvenile Justice, or a | ||
security employee of the Department of Innovation and | ||
Technology, as those terms are defined in subsection (b) and | ||
subsection (c) 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. 100-23, eff. 7-6-17; 100-201, eff. 8-18-17; | ||
100-563, eff. 12-8-17; 100-611, eff. 7-20-18; 100-1166, eff. | ||
1-4-19; 101-610, eff. 1-1-20.)
| ||
(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 June 4, 2018 (Public Act 100-587) 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) , (h-5), 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 that subsection. 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. | ||
This subsection (g) does not apply to (1) Tier 2 hybrid | ||
plan members and (2) Tier 2 defined benefit members who first |
participate under this Article on or after the implementation | ||
date of the Optional Hybrid Plan. | ||
(g-1) (Blank). June 4, 2018 (Public Act 100-587) | ||
(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. | ||
(h-5) When assessing payment for any amount due under | ||
subsection (g), the System shall exclude any earnings increase | ||
resulting from overload work performed in an academic year | ||
subsequent to an academic year in which the employer was | ||
unable to offer or allow to be conducted overload work due to | ||
an emergency declaration limiting such activities. | ||
(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 State fiscal years beginning on or after July 1, |
2017, if the amount of a participant's earnings for any State | ||
fiscal year exceeds the amount of the salary set by law for the | ||
Governor that is in effect on July 1 of that fiscal year, 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 by law 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 calculation 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 | ||
issuance of the bill. If the employer contributions are not | ||
paid within 90 days after issuance 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 issuance of the bill. All | ||
payments must be received within 3 years after issuance of the | ||
bill. If the employer fails to make complete payment, | ||
including applicable interest, within 3 years, then the System | ||
may, after giving notice to the employer, certify the | ||
delinquent amount to the State Comptroller, and the | ||
Comptroller shall thereupon deduct the certified delinquent | ||
amount from State funds payable to the employer and pay them | ||
instead to the System. | ||
This subsection (j-5) does not apply to a participant's | ||
earnings to the extent an employer pays the employer normal | ||
cost of such earnings. | ||
The changes made to this subsection (j-5) by Public Act | ||
100-624 are intended to apply retroactively to July 6, 2017 | ||
(the effective date of Public Act 100-23). | ||
(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. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||
100-624, eff. 7-20-18; 101-10, eff. 6-5-19; 101-81, eff. | ||
7-12-19; revised 8-6-19.)
| ||
(40 ILCS 5/15-198)
| ||
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 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 | ||
100-23, Public Act 100-587, Public Act 100-769, Public Act | ||
101-10, Public Act 101-610, or this amendatory Act of the | ||
102nd General Assembly or this amendatory Act of the 101st | ||
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. 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. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||
100-769, eff. 8-10-18; 101-10, eff. 6-5-19; 101-81, eff. | ||
7-12-19; 101-610, eff. 1-1-20.)
| ||
(40 ILCS 5/16-133) (from Ch. 108 1/2, par. 16-133)
| ||
(Text of Section WITHOUT the changes made by P.A. 98-599, | ||
which has been held unconstitutional)
| ||
Sec. 16-133. Retirement annuity; amount.
| ||
(a) The amount of the retirement annuity shall be (i) in | ||
the case of a person who first became a teacher under this | ||
Article before July 1, 2005, the larger of the
amounts | ||
determined under paragraphs (A) and (B) below, or (ii) in the | ||
case of a person who first becomes a teacher under this Article | ||
on or after July 1, 2005, the amount determined under the | ||
applicable provisions of paragraph (B):
| ||
(A) An amount consisting of the sum of the following:
|
(1) An amount that can be provided on an | ||
actuarially equivalent basis
by the member's | ||
accumulated contributions at the time of retirement; | ||
and
| ||
(2) The sum of (i) the amount that can be provided | ||
on an actuarially
equivalent basis by the member's | ||
accumulated contributions representing
service prior | ||
to July 1, 1947, and (ii) the amount that can be | ||
provided on
an actuarially equivalent basis by the | ||
amount obtained by multiplying 1.4
times the member's | ||
accumulated contributions covering service subsequent | ||
to
June 30, 1947; and
| ||
(3) If there is prior service, 2 times the amount | ||
that would have been
determined under subparagraph (2) | ||
of paragraph (A) above on account of
contributions | ||
which would have been made during the period of prior | ||
service
creditable to the member had the System been | ||
in operation and had the
member made contributions at | ||
the contribution rate in effect prior to
July 1, 1947.
| ||
This paragraph (A) does not apply to a person who | ||
first becomes a teacher under this Article on or after | ||
July 1, 2005.
| ||
(B) An amount consisting of the greater of the | ||
following:
| ||
(1) For creditable service earned before July 1, | ||
1998 that has not
been augmented under Section |
16-129.1: 1.67% of final average salary for
each of | ||
the first 10 years of creditable service, 1.90% of | ||
final average salary
for each year in excess of 10 but | ||
not exceeding 20, 2.10% of final average
salary for | ||
each year in excess of 20 but not exceeding 30, and | ||
2.30% of final
average salary for each year in excess | ||
of 30; and
| ||
For creditable service earned on or after July 1, | ||
1998 by a member who
has at least 24 years of | ||
creditable service on July 1, 1998 and who
does not | ||
elect to augment service under Section 16-129.1: 2.2% | ||
of final
average salary for each year of creditable | ||
service earned on or after July 1,
1998 but before the | ||
member reaches a total of 30 years of creditable | ||
service
and 2.3% of final average salary for each year | ||
of creditable service earned
on or after July 1, 1998 | ||
and after the member reaches a total of 30 years of
| ||
creditable service; and
| ||
For all other creditable service: 2.2% of final | ||
average salary
for each year of creditable service; or
| ||
(2) 1.5% of final average salary for each year of
| ||
creditable service plus the sum $7.50 for each of the | ||
first 20 years of
creditable service.
| ||
The amount of the retirement annuity determined under this | ||
paragraph (B)
shall be reduced by 1/2 of 1% for each month | ||
that the member is less than
age 60 at the time the |
retirement annuity begins. However, this reduction
shall | ||
not apply (i) if the member has at least 35 years of | ||
creditable service,
or (ii) if the member retires on | ||
account of disability under Section 16-149.2
of this | ||
Article with at least 20 years of creditable service, or | ||
(iii) if
the member (1) has earned during the period | ||
immediately preceding the last
day of service at least one | ||
year of contributing creditable service as an
employee of | ||
a department as defined in Section 14-103.04, (2) has | ||
earned at
least 5 years of contributing creditable service | ||
as an employee of a department
as defined in Section | ||
14-103.04, (3) retires on or after January 1, 2001, and
| ||
(4) retires having attained an age which, when added to | ||
the number of years of
his or her total creditable | ||
service, equals at least 85. Portions of years
shall be | ||
counted as decimal equivalents.
| ||
(b) For purposes of this Section, except as provided in | ||
subsection (b-5), final average salary shall be the
average | ||
salary for the highest 4 consecutive years within the last 10 | ||
years
of creditable service as determined under rules of the | ||
board. | ||
The minimum
final average salary shall be considered to | ||
be $2,400 per year.
| ||
In the determination of final average salary for members | ||
other than
elected officials and their appointees when such | ||
appointees are allowed by
statute, that part of a member's |
salary for any year beginning after June
30, 1979 which | ||
exceeds the member's annual full-time salary rate with the
| ||
same employer for the preceding year by more than 20% shall be | ||
excluded.
The exclusion shall not apply in any year in which | ||
the member's creditable
earnings are less than 50% of the | ||
preceding year's mean salary for downstate
teachers as | ||
determined by the survey of school district salaries provided | ||
in
Section 2-3.103 of the School Code.
| ||
(b-5) A teacher who retires on or after June 1, 2021 and | ||
for whom the 2020-2021 school year is used in the calculation | ||
of the member's final average salary shall use the higher of | ||
the following for the purpose of determining the member's | ||
final average salary: | ||
(A) the amount otherwise calculated under subsection | ||
(b); or | ||
(B) an amount calculated by the System using the | ||
average salary for the 4 highest years within the last 10 | ||
years of creditable service as determined under the rules | ||
of the board. | ||
(c) In determining the amount of the retirement annuity | ||
under paragraph
(B) of this Section, a fractional year shall | ||
be granted proportional credit.
| ||
(d) The retirement annuity determined under paragraph (B) | ||
of this Section
shall be available only to members who render | ||
teaching service after July
1, 1947 for which member | ||
contributions are required, and to annuitants who
re-enter |
under the provisions of Section 16-150.
| ||
(e) The maximum retirement annuity provided under | ||
paragraph (B) of this
Section shall be 75% of final average | ||
salary.
| ||
(f) A member retiring after the effective date of this | ||
amendatory Act
of 1998 shall receive a pension equal to 75% of | ||
final average salary if the
member is qualified to receive a | ||
retirement annuity equal to at least 74.6%
of final average | ||
salary under this Article or as proportional annuities under
| ||
Article 20 of this Code.
| ||
(Source: P.A. 94-4, eff. 6-1-05.)
| ||
(40 ILCS 5/16-158)
(from Ch. 108 1/2, par. 16-158)
| ||
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 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 Public Act 94-4.
| ||
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 | ||
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 Public Act | ||
100-23. 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. | ||
(a-15) On or after June 15, 2019, but no later than June | ||
30, 2019, the Board shall recalculate and recertify to the | ||
Governor and the General Assembly the amount of the State | ||
contribution to the System for State fiscal year 2019, taking | ||
into account the changes in required State contributions made | ||
by Public Act 100-587. The recalculation shall be made using | ||
assumptions adopted by the Board for the original fiscal year | ||
2019 certification. The monthly voucher for the 12th month of | ||
fiscal year 2019 shall be paid by the Comptroller after the | ||
recertification required pursuant to this subsection is | ||
submitted to the Governor, Comptroller, and General Assembly. | ||
The recertification submitted to the General Assembly shall be | ||
filed with the Clerk of the House of Representatives and the | ||
Secretary of the Senate in electronic form only, in the manner | ||
that the Clerk and the Secretary shall direct. |
(b) Through State fiscal year 1995, the State | ||
contributions shall be
paid to the System in accordance with | ||
Section 18-7 of the School Code.
| ||
(b-1) Beginning in State fiscal year 1996, on the 15th day | ||
of each month,
or as soon thereafter as may be practicable, 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-1).
From March 5, 2004 (the
effective date of Public Act | ||
93-665)
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 (a) 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 subsection, the | ||
difference shall be paid from the
Common School Fund under the | ||
continuing appropriation authority provided in
Section 1.1 of | ||
the State Pension Funds Continuing Appropriation Act.
|
(b-2) Allocations from the Common School Fund apportioned | ||
to school
districts not coming under this System shall not be | ||
diminished or affected by
the provisions of this Article.
| ||
(b-3) 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; except | ||
that 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), and notwithstanding any | ||
contrary certification made under
subsection (a-1) before May | ||
27, 1998 (the effective date of Public Act 90-582):
10.02% in | ||
FY 1999;
10.77% in FY 2000;
11.47% in FY 2001;
12.16% in FY | ||
2002;
12.86% in FY 2003; and
13.56% in FY 2004.
|
Notwithstanding any other provision of this Article, the | ||
total required State
contribution for State fiscal year 2006 | ||
is $534,627,700.
| ||
Notwithstanding any other provision of this Article, the | ||
total required State
contribution for State fiscal year 2007 | ||
is $738,014,500.
| ||
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 $2,089,268,000 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 Common School | ||
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 subsection (a-1) of this Section 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 Common School Fund
in fiscal year 2011, and | ||
(iii) any reduction in bond proceeds
due to the issuance of | ||
discounted bonds, if applicable. This amount shall include, in | ||
addition to the amount certified by the System, an amount | ||
necessary to meet employer contributions required by the State | ||
as an employer under paragraph (e) of this Section, which may | ||
also be used by the System for contributions required by | ||
paragraph (a) of Section 16-127. | ||
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 subsection | ||
(a-1), 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.
| ||
(b-4) 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 (b) 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 (b) 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 | ||
16-158.3, 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 (b-4) | ||
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. | ||
(c) Payment of the required State contributions and of all | ||
pensions,
retirement annuities, death benefits, refunds, and | ||
other benefits granted
under or assumed by this System, and | ||
all expenses in connection with the
administration and | ||
operation thereof, are obligations of the State.
| ||
If members are paid from special trust or federal funds | ||
which are
administered by the employing unit, whether school | ||
district or other
unit, the employing unit shall pay to the | ||
System from such
funds the full accruing retirement costs | ||
based upon that
service, which, beginning July 1, 2017, shall | ||
be at a rate, expressed as a percentage of salary, equal to the | ||
total employer's normal cost, expressed as a percentage of | ||
payroll, as determined by the System. Employer contributions, | ||
based on
salary paid to members from federal funds, may be |
forwarded by the distributing
agency of the State of Illinois | ||
to the System prior to allocation, in an
amount determined in | ||
accordance with guidelines established by such
agency and the | ||
System. Any contribution for fiscal year 2015 collected as a | ||
result of the change made by Public Act 98-674 shall be | ||
considered a State contribution under subsection (b-3) of this | ||
Section.
| ||
(d) Effective July 1, 1986, any employer of a teacher as | ||
defined in
paragraph (8) of Section 16-106 shall pay the | ||
employer's normal cost
of benefits based upon the teacher's | ||
service, in addition to
employee contributions, as determined | ||
by the System. Such employer
contributions shall be forwarded | ||
monthly in accordance with guidelines
established by the | ||
System.
| ||
However, with respect to benefits granted under Section | ||
16-133.4 or
16-133.5 to a teacher as defined in paragraph (8) | ||
of Section 16-106, the
employer's contribution shall be 12% | ||
(rather than 20%) of the member's
highest annual salary rate | ||
for each year of creditable service granted, and
the employer | ||
shall also pay the required employee contribution on behalf of
| ||
the teacher. For the purposes of Sections 16-133.4 and | ||
16-133.5, a teacher
as defined in paragraph (8) of Section | ||
16-106 who is serving in that capacity
while on leave of | ||
absence from another employer under this Article shall not
be | ||
considered an employee of the employer from which the teacher | ||
is on leave.
|
(e) Beginning July 1, 1998, every employer of a teacher
| ||
shall pay to the System an employer contribution computed as | ||
follows:
| ||
(1) Beginning July 1, 1998 through June 30, 1999, the | ||
employer
contribution shall be equal to 0.3% of each | ||
teacher's salary.
| ||
(2) Beginning July 1, 1999 and thereafter, the | ||
employer
contribution shall be equal to 0.58% of each | ||
teacher's salary.
| ||
The school district or other employing unit may pay these | ||
employer
contributions out of any source of funding available | ||
for that purpose and
shall forward the contributions to the | ||
System on the schedule established
for the payment of member | ||
contributions.
| ||
These employer contributions are intended to offset a | ||
portion of the cost
to the System of the increases in | ||
retirement benefits resulting from Public Act 90-582.
| ||
Each employer of teachers is entitled to a credit against | ||
the contributions
required under this subsection (e) with | ||
respect to salaries paid to teachers
for the period January 1, | ||
2002 through June 30, 2003, equal to the amount paid
by that | ||
employer under subsection (a-5) of Section 6.6 of the State | ||
Employees
Group Insurance Act of 1971 with respect to salaries | ||
paid to teachers for that
period.
| ||
The additional 1% employee contribution required under | ||
Section 16-152 by Public Act 90-582
is the responsibility of |
the teacher and not the
teacher's employer, unless the | ||
employer agrees, through collective bargaining
or otherwise, | ||
to make the contribution on behalf of the teacher.
| ||
If an employer is required by a contract in effect on May | ||
1, 1998 between the
employer and an employee organization to | ||
pay, on behalf of all its full-time
employees
covered by this | ||
Article, all mandatory employee contributions required under
| ||
this Article, then the employer shall be excused from paying | ||
the employer
contribution required under this subsection (e) | ||
for the balance of the term
of that contract. The employer and | ||
the employee organization shall jointly
certify to the System | ||
the existence of the contractual requirement, in such
form as | ||
the System may prescribe. This exclusion shall cease upon the
| ||
termination, extension, or renewal of the contract at any time | ||
after May 1,
1998.
| ||
(f) If June 4, 2018 (Public Act 100-587) the amount of a | ||
teacher's salary for any school year used to determine final | ||
average salary exceeds the member's annual full-time salary | ||
rate with the same employer for the previous school year by | ||
more than 6%, the teacher'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 salary 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. If a teacher's salary for the | ||
2005-2006 school year is used to determine final average | ||
salary under this subsection (f), then the changes made to | ||
this subsection (f) by Public Act 94-1057 shall apply in | ||
calculating whether the increase in his or her salary is in | ||
excess of 6%. For the purposes of this Section, change in | ||
employment under Section 10-21.12 of the School Code on or | ||
after June 1, 2005 shall constitute a change in employer. The | ||
System may require the employer to provide any pertinent | ||
information or documentation.
The changes made to this | ||
subsection (f) by Public Act 94-1111 apply without regard to | ||
whether the teacher was in service on or after its effective | ||
date.
| ||
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 and, if the | ||
employer asserts that the calculation is subject to subsection | ||
(g) , (g-5), (g-10), or (h) 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 that subsection. 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 | ||
(f) 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.
| ||
(f-1) (Blank). June 4, 2018 (Public Act 100-587) | ||
(g) This subsection (g) 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 | ||
(f), the System shall exclude salary increases paid to | ||
teachers under contracts or collective bargaining agreements | ||
entered into, amended, or renewed before June 1, 2005.
| ||
When assessing payment for any amount due under subsection | ||
(f), the System shall exclude salary increases paid to a | ||
teacher at a time when the teacher is 10 or more years from | ||
retirement eligibility under Section 16-132 or 16-133.2.
|
When assessing payment for any amount due under subsection | ||
(f), the System shall exclude salary increases resulting from | ||
overload work, including summer school, when the school | ||
district has certified to the System, and the System has | ||
approved the certification, that (i) the overload work is for | ||
the sole purpose of classroom instruction in excess of the | ||
standard number of classes for a full-time teacher in a school | ||
district during a school year and (ii) the salary increases | ||
are equal to or less than the rate of pay for classroom | ||
instruction computed on the teacher's current salary and work | ||
schedule.
| ||
When assessing payment for any amount due under subsection | ||
(f), the System shall exclude a salary increase resulting from | ||
a promotion (i) for which the employee is required to hold a | ||
certificate or supervisory endorsement issued by the State | ||
Teacher Certification Board that is a different certification | ||
or supervisory endorsement than is required for the teacher's | ||
previous position and (ii) to a position that has existed and | ||
been filled by a member for no less than one complete academic | ||
year and the salary increase from the promotion is an increase | ||
that results in an amount no greater than the lesser of the | ||
average salary paid for other similar positions in the | ||
district requiring the same certification or the amount | ||
stipulated in the collective bargaining agreement for a | ||
similar position requiring the same certification.
| ||
When assessing payment for any amount due under subsection |
(f), the System shall exclude any payment to the teacher from | ||
the State of Illinois or the State Board of Education over | ||
which the employer does not have discretion, notwithstanding | ||
that the payment is included in the computation of final | ||
average salary.
| ||
(g-5) When assessing payment for any amount due under | ||
subsection (f), the System shall exclude salary increases | ||
resulting from overload or stipend work performed in a school | ||
year subsequent to a school year in which the employer was | ||
unable to offer or allow to be conducted overload or stipend | ||
work due to an emergency declaration limiting such activities. | ||
(g-10) When assessing payment for any amount due under | ||
subsection (f), the System shall exclude salary increases | ||
resulting from increased instructional time that exceeded the | ||
instructional time required during the 2019-2020 school year. | ||
(h) When assessing payment for any amount due under | ||
subsection (f), the System shall exclude any salary increase | ||
described in subsection (g) 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 (f) of this Section.
| ||
(i) 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.
| ||
(i-5) For school years beginning on or after July 1, 2017, | ||
if the amount of a participant's salary for any school year | ||
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 | ||
salary 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. | ||
(j) 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. | ||
(k) 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. 100-23, eff. 7-6-17; 100-340, eff. 8-25-17; | ||
100-587, eff. 6-4-18; 100-624, eff. 7-20-18; 100-863, eff. | ||
8-14-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; revised | ||
8-13-19.)
| ||
(40 ILCS 5/16-203)
| ||
Sec. 16-203. 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 | ||
95-910, Public Act 100-23, Public Act 100-587, Public Act | ||
100-743, or Public Act 100-769, Public Act 101-10, Public Act | ||
101-49, or this amendatory Act of the 102nd General Assembly | ||
or this amendatory Act of the 101st 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. 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. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||
100-743, eff. 8-10-18; 100-769, eff. 8-10-18; 101-10, eff. |
6-5-19; 101-49, eff. 7-12-19; 101-81, eff. 7-12-19; revised | ||
8-13-19.) | ||
Section 12-10. The State Mandates Act is amended by adding | ||
Section 8.45 as follows: | ||
(30 ILCS 805/8.45 new) | ||
Sec. 8.45. Exempt mandate. Notwithstanding Sections 6 and | ||
8 of this Act, no reimbursement by the State is required for | ||
the implementation of any mandate created by this amendatory | ||
Act of the 102nd General Assembly. | ||
ARTICLE 14. LIHEAP | ||
Section 14-5. The Energy Assistance Act is amended by | ||
changing Sections 6 and 13 and by adding Section 20 as follows:
| ||
(305 ILCS 20/6) (from Ch. 111 2/3, par. 1406)
| ||
Sec. 6. Eligibility, Conditions of Participation, and | ||
Energy Assistance.
| ||
(a) Any person who is a resident of the State of Illinois | ||
and whose
household income is not greater than an amount | ||
determined annually by the
Department, in consultation with | ||
the Policy Advisory Council, may
apply for assistance pursuant | ||
to this Act in accordance with regulations
promulgated by the | ||
Department. In setting the annual eligibility level, the
|
Department shall consider the amount of available funding and | ||
may not set a
limit higher than 150% of the federal nonfarm | ||
poverty level as established by
the federal Office of | ||
Management and Budget or 60% of the State median income for the | ||
current State fiscal year as established by the U.S. | ||
Department of Health and Human Services ; except that for the | ||
period from the effective date of this amendatory Act of the | ||
101st General Assembly through June 30, 2021, the Department | ||
may establish limits not higher than 200% of that poverty | ||
level. The Department, in consultation with the Policy | ||
Advisory Council, may adjust the percentage of poverty level | ||
annually in accordance with federal guidelines and based on | ||
funding availability.
| ||
(b) Applicants who qualify for assistance pursuant to | ||
subsection (a) of
this Section shall, subject to appropriation | ||
from the General Assembly and
subject to availability of funds | ||
to the Department, receive energy
assistance as provided by | ||
this Act. The Department, upon receipt
of monies authorized | ||
pursuant to this Act for energy assistance, shall commit
funds | ||
for each qualified applicant in an amount determined by the
| ||
Department. In determining the amounts of assistance to be | ||
provided to or
on behalf of a qualified applicant, the | ||
Department shall ensure that the
highest amounts of assistance | ||
go to households with the greatest energy
costs in relation to | ||
household income. The Department shall include
factors such as | ||
energy costs, household size, household income, and region
of |
the State when determining individual household benefits. In | ||
setting
assistance levels, the Department shall attempt to | ||
provide assistance to
approximately the same number of | ||
households who participated in the 1991
Residential Energy | ||
Assistance Partnership Program. Such assistance levels
shall | ||
be adjusted annually on the basis of funding
availability and | ||
energy costs. In promulgating rules for the
administration of | ||
this
Section the Department shall assure that a minimum of 1/3 | ||
of funds
available for benefits to eligible households with | ||
the lowest incomes and that elderly households , households | ||
with children under the age of 6 years old, and households with | ||
persons with disabilities are offered a priority application
| ||
period.
| ||
(c) If the applicant is not a customer of record of an | ||
energy provider for
energy services or an applicant for such | ||
service, such applicant shall
receive a direct energy | ||
assistance payment in an amount established by the
Department | ||
for all such applicants under this Act; provided, however, | ||
that
such an applicant must have rental expenses for housing | ||
greater than 30% of
household income.
| ||
(c-1) This subsection shall apply only in cases where: (1) | ||
the applicant is not a customer of record of an energy provider | ||
because energy services are provided by the owner of the unit | ||
as a portion of the rent; (2) the applicant resides in housing | ||
subsidized or developed with funds provided under the Rental | ||
Housing Support Program Act or under a similar locally funded |
rent subsidy program, or is the voucher holder who resides in a | ||
rental unit within the State of Illinois and whose monthly | ||
rent is subsidized by the tenant-based Housing Choice Voucher | ||
Program under Section 8 of the U.S. Housing Act of 1937; and | ||
(3) the rental expenses for housing are no more than 30% of | ||
household income. In such cases, the household may apply for | ||
an energy assistance payment under this Act and the owner of | ||
the housing unit shall cooperate with the applicant by | ||
providing documentation of the energy costs for that unit. Any | ||
compensation paid to the energy provider who supplied energy | ||
services to the household shall be paid on behalf of the owner | ||
of the housing unit providing energy services to the | ||
household. The Department shall report annually to the General | ||
Assembly on the number of households receiving energy | ||
assistance under this subsection and the cost of such | ||
assistance. The provisions of this subsection (c-1), other | ||
than this sentence, are inoperative after August 31, 2012. | ||
(d) If the applicant is a customer of an energy provider, | ||
such
applicant shall receive energy assistance in an amount | ||
established by the
Department for all such applicants under | ||
this Act, such amount to be paid
by the Department to the | ||
energy provider supplying winter energy service to
such | ||
applicant. Such applicant shall:
| ||
(i) make all reasonable efforts to apply to any other | ||
appropriate
source of public energy assistance; and
| ||
(ii) sign a waiver permitting the Department to |
receive income
information from any public or private | ||
agency providing income or energy
assistance and from any | ||
employer, whether public or private.
| ||
(e) Any qualified applicant pursuant to this Section may | ||
receive or have
paid on such applicant's behalf an emergency | ||
assistance payment to enable
such applicant to obtain access | ||
to winter energy services. Any such
payments shall be made in | ||
accordance with regulations of the Department.
| ||
(f) The Department may, if sufficient funds are available, | ||
provide
additional benefits to certain qualified applicants:
| ||
(i) for the reduction of past due amounts owed to | ||
energy providers;
and
| ||
(ii) to assist the household in responding to | ||
excessively high summer
temperatures or energy costs. | ||
Households containing elderly members, children,
a person | ||
with a disability, or a person with a medical need for | ||
conditioned air
shall receive priority for receipt of such | ||
benefits.
| ||
(Source: P.A. 101-636, eff. 6-10-20.)
| ||
(305 ILCS 20/13)
| ||
(Section scheduled to be repealed on January 1, 2025) | ||
Sec. 13. Supplemental Low-Income Energy Assistance Fund.
| ||
(a) The Supplemental Low-Income Energy Assistance
Fund is | ||
hereby created as a special fund in the State
Treasury. | ||
Notwithstanding any other law to the contrary, the |
Supplemental Low-Income Energy Assistance Fund is not subject | ||
to sweeps, administrative charge-backs, or any other fiscal or | ||
budgetary maneuver that would in any way transfer any amounts | ||
from the Supplemental Low-Income Energy Assistance Fund into | ||
any other fund of the State. The Supplemental Low-Income | ||
Energy Assistance Fund
is authorized to receive moneys from | ||
voluntary donations from individuals, foundations, | ||
corporations, and other sources, moneys received pursuant to | ||
Section 17, and, by statutory deposit, the moneys
collected | ||
pursuant to this Section. The Fund is also authorized to | ||
receive voluntary donations from individuals, foundations, | ||
corporations, and other sources. Subject to appropriation,
the | ||
Department shall use
moneys from the Supplemental Low-Income | ||
Energy Assistance Fund
for payments to electric or gas public | ||
utilities,
municipal electric or gas utilities, and electric | ||
cooperatives
on behalf of their customers who are participants | ||
in the
program authorized by Sections 4 and 18 of this Act, for | ||
the provision of
weatherization services and for
| ||
administration of the Supplemental Low-Income Energy
| ||
Assistance Fund. All other deposits outside of the Energy | ||
Assistance Charge as set forth in subsection (b) are not | ||
subject to the percentage restrictions related to | ||
administrative and weatherization expenses provided in this | ||
subsection. The yearly expenditures for weatherization may not | ||
exceed 10%
of the amount collected during the year pursuant to | ||
this Section , except when unspent funds from the Supplemental |
Low-Income Energy Assistance Fund are reallocated from a | ||
previous year; any unspent balance of the 10% weatherization | ||
allowance may be utilized for weatherization expenses in the | ||
year they are reallocated . The yearly administrative expenses | ||
of the
Supplemental Low-Income Energy Assistance Fund may not | ||
exceed
13% 10% of the amount collected during that year
| ||
pursuant to this Section, except when unspent funds from the | ||
Supplemental Low-Income Energy Assistance Fund are reallocated | ||
from a previous year; any unspent balance of the 13% 10% | ||
administrative allowance may be utilized for administrative | ||
expenses in the year they are reallocated. Of the 13% | ||
administrative allowance, no less than 8% shall be provided to | ||
Local Administrative Agencies for administrative expenses.
| ||
(b) Notwithstanding the provisions of Section 16-111
of | ||
the Public Utilities Act but subject to subsection (k) of this | ||
Section,
each public utility, electric
cooperative, as defined | ||
in Section 3.4 of the Electric Supplier Act,
and municipal | ||
utility, as referenced in Section 3-105 of the Public | ||
Utilities
Act, that is engaged in the delivery of electricity | ||
or the
distribution of natural gas within the State of | ||
Illinois
shall, effective January 1, 2021 effective January 1, | ||
1998 ,
assess each of
its customer accounts a monthly Energy | ||
Assistance Charge for
the Supplemental Low-Income Energy | ||
Assistance Fund.
The delivering public utility, municipal | ||
electric or gas utility, or electric
or gas
cooperative for a | ||
self-assessing purchaser remains subject to the collection of
|
the
fee imposed by this Section.
The
monthly charge shall be as | ||
follows:
| ||
(1) Base Energy Assistance Charge per month on each
| ||
account for residential electrical service; | ||
(2) Base Energy Assistance Charge per month on each
| ||
account for residential gas service; | ||
(3) Ten times the Base Energy Assistance Charge per
| ||
month on each account for non-residential electric
service | ||
which had less than 10 megawatts of peak
demand during the | ||
previous calendar year; | ||
(4) Ten times the Base Energy Assistance Charge per
| ||
month on each account for non-residential gas
service | ||
which had distributed to it less than
4,000,000 therms of | ||
gas during the previous
calendar year; | ||
(5) Three hundred and seventy-five times the Base
| ||
Energy Assistance Charge per month on each account
for | ||
non-residential electric service which had 10
megawatts or | ||
greater of peak demand during the
previous calendar year; | ||
and | ||
(6) Three hundred and seventy-five times the Base
| ||
Energy Assistance Charge per month on each account
For | ||
non-residential gas service which had
4,000,000 or more | ||
therms of gas distributed to it
during the previous | ||
calendar year. | ||
The Base Energy Assistance Charge shall be $0.48
per month | ||
for the calendar year beginning January
1, 2022 and shall |
increase by $0.16 per month for
any calendar year, provided no | ||
less than 80% of the
previous State fiscal year's available
| ||
Supplemental Low-Income Energy Assistance Fund
funding was | ||
exhausted. The maximum Base Energy
Assistance Charge shall not | ||
exceed $0.96 per month
for any calendar year. | ||
(1) $0.48 per month on each account for
residential | ||
electric service;
| ||
(2) $0.48 per month on each account for
residential | ||
gas service;
| ||
(3) $4.80 per month on each account for | ||
non-residential electric service
which had less than 10 | ||
megawatts
of peak demand during the previous calendar | ||
year;
| ||
(4) $4.80 per month on each account for | ||
non-residential gas service which
had distributed to it | ||
less than
4,000,000 therms of gas during the previous | ||
calendar year;
| ||
(5) $360 per month on each account for non-residential | ||
electric service
which had 10 megawatts or greater
of peak | ||
demand during the previous calendar year; and
| ||
(6) $360 per month on each account for non-residential | ||
gas service
which had 4,000,000 or more therms of
gas | ||
distributed to it during the previous calendar year. | ||
The incremental change to such charges imposed by Public | ||
Act 99-933 and this amendatory Act of the 102nd General | ||
Assembly this amendatory Act of the 96th General Assembly |
shall not (i) be used for any purpose other than to directly | ||
assist customers and (ii) be applicable to utilities serving | ||
less than 25,000 100,000 customers in Illinois on January 1, | ||
2021 2009 . The incremental change to such charges imposed by | ||
this amendatory Act of the 102nd General Assembly are intended | ||
to increase utilization of the Percentage of Income Payment | ||
Plan (PIPP or PIP Plan) and shall be applied such that PIP Plan | ||
enrollment is at least doubled, as compared to 2020 | ||
enrollment, by 2024. | ||
In addition, electric and gas utilities have committed, | ||
and shall contribute, a one-time payment of $22 million to the | ||
Fund, within 10 days after the effective date of the tariffs | ||
established pursuant to Sections 16-111.8 and 19-145 of the | ||
Public Utilities Act to be used for the Department's cost of | ||
implementing the programs described in Section 18 of this | ||
amendatory Act of the 96th General Assembly, the Arrearage | ||
Reduction Program described in Section 18, and the programs | ||
described in Section 8-105 of the Public Utilities Act. If a | ||
utility elects not to file a rider within 90 days after the | ||
effective date of this amendatory Act of the 96th General | ||
Assembly, then the contribution from such utility shall be | ||
made no later than February 1, 2010.
| ||
(c) For purposes of this Section:
| ||
(1) "residential electric service" means
electric | ||
utility service for household purposes delivered to a
| ||
dwelling of 2 or fewer units which is billed under a
|
residential rate, or electric utility service for | ||
household
purposes delivered to a dwelling unit or units | ||
which is billed
under a residential rate and is registered | ||
by a separate meter
for each dwelling unit;
| ||
(2) "residential gas service" means gas utility
| ||
service for household purposes distributed to a dwelling | ||
of
2 or fewer units which is billed under a residential | ||
rate,
or gas utility service for household purposes | ||
distributed to a
dwelling unit or units which is billed | ||
under a residential
rate and is registered by a separate | ||
meter for each dwelling
unit;
| ||
(3) "non-residential electric service" means
electric | ||
utility service which is not residential electric
service; | ||
and
| ||
(4) "non-residential gas service" means gas
utility | ||
service which is not residential gas service.
| ||
(d) Within 30 days after the effective date of this | ||
amendatory Act of the 96th General Assembly, each public
| ||
utility engaged in the delivery of electricity or the
| ||
distribution of natural gas shall file with the Illinois
| ||
Commerce Commission tariffs incorporating the Energy
| ||
Assistance Charge in other charges stated in such tariffs, | ||
which shall become effective no later than the beginning of | ||
the first billing cycle following such filing.
| ||
(e) The Energy Assistance Charge assessed by
electric and | ||
gas public utilities shall be considered a charge
for public |
utility service.
| ||
(f) By the 20th day of the month following the month in | ||
which the charges
imposed by the Section were collected, each | ||
public
utility,
municipal utility, and electric cooperative | ||
shall remit to the
Department of Revenue all moneys received | ||
as payment of the
Energy Assistance Charge on a return | ||
prescribed and furnished by the
Department of Revenue showing | ||
such information as the Department of Revenue may
reasonably | ||
require; provided, however, that a utility offering an | ||
Arrearage Reduction Program or Supplemental Arrearage | ||
Reduction Program pursuant to Section 18 of this Act shall be | ||
entitled to net those amounts necessary to fund and recover | ||
the costs of such Programs as authorized by that Section that | ||
is no more than the incremental change in such Energy | ||
Assistance Charge authorized by Public Act 96-33. If a | ||
customer makes a partial payment, a public
utility, municipal
| ||
utility, or electric cooperative may elect either: (i) to | ||
apply
such partial payments first to amounts owed to the
| ||
utility or cooperative for its services and then to payment
| ||
for the Energy Assistance Charge or (ii) to apply such partial | ||
payments
on a pro-rata basis between amounts owed to the
| ||
utility or cooperative for its services and to payment for the
| ||
Energy Assistance Charge.
| ||
If any payment provided for in this Section exceeds the | ||
distributor's liabilities under this Act, as shown on an | ||
original return, the Department may authorize the distributor |
to credit such excess payment against liability subsequently | ||
to be remitted to the Department under this Act, in accordance | ||
with reasonable rules adopted by the Department. If the | ||
Department subsequently determines that all or any part of the | ||
credit taken was not actually due to the distributor, the | ||
distributor's discount shall be reduced by an amount equal to | ||
the difference between the discount as applied to the credit | ||
taken and that actually due, and that distributor shall be | ||
liable for penalties and interest on such difference. | ||
(g) The Department of Revenue shall deposit into the
| ||
Supplemental Low-Income Energy Assistance Fund all moneys
| ||
remitted to it in accordance with subsection (f) of this
| ||
Section . ; provided, however, that the amounts remitted by | ||
each utility shall be used to provide assistance to that | ||
utility's customers. The utilities shall coordinate with the | ||
Department to establish an equitable and practical methodology | ||
for implementing this subsection (g) beginning with the 2010 | ||
program year.
| ||
(h) On or before December 31, 2002, the Department shall
| ||
prepare a report for the General Assembly on the expenditure | ||
of funds
appropriated from the Low-Income Energy Assistance | ||
Block Grant Fund for the
program authorized under Section 4 of | ||
this Act.
| ||
(i) The Department of Revenue may establish such
rules as | ||
it deems necessary to implement this Section.
| ||
(j) The Department of Commerce and Economic Opportunity
|
may establish such rules as it deems necessary to implement
| ||
this Section.
| ||
(k) The charges imposed by this Section shall only apply | ||
to customers of
municipal electric or gas utilities and | ||
electric or gas cooperatives if
the municipal
electric or gas
| ||
utility or electric or gas cooperative makes an affirmative | ||
decision to
impose the
charge. If a municipal electric or gas | ||
utility or an electric
cooperative makes an affirmative | ||
decision to impose the charge provided by
this
Section, the | ||
municipal electric or gas utility or electric cooperative | ||
shall
inform the
Department of Revenue in writing of such | ||
decision when it begins to impose the
charge. If a municipal | ||
electric or gas utility or electric or gas
cooperative does | ||
not
assess
this charge, the Department may not use funds from | ||
the Supplemental Low-Income
Energy Assistance Fund to provide | ||
benefits to its customers under the program
authorized by | ||
Section 4 of this Act.
| ||
In its use of federal funds under this Act, the Department | ||
may not cause a
disproportionate share of those federal funds | ||
to benefit customers of systems
which do not assess the charge | ||
provided by this Section.
| ||
This Section is repealed on January 1, 2025
unless
renewed | ||
by action of the General Assembly.
| ||
(Source: P.A. 99-457, eff. 1-1-16; 99-906, eff. 6-1-17; | ||
99-933, eff. 1-27-17; 100-863, eff. 8-14-18; 100-1171, eff. | ||
1-4-19.)
|
(305 ILCS 20/20 new) | ||
Sec. 20. Expanded eligibility. All programs pursuant to | ||
this Act shall be available to eligible low-income Illinois | ||
residents who qualify for assistance under Sections 6 and 18, | ||
regardless of immigration status, using the Supplemental | ||
Low-Income Energy Assistance Fund for customers of utilities | ||
and vendors that collect the Energy Assistance Charge and pay | ||
into the Supplemental Low-Income Energy Assistance Fund. | ||
ARTICLE 20. AMENDATORY PROVISIONS | ||
Section 20-5. The Secretary of State Act is amended by | ||
changing Section 18 as follows: | ||
(15 ILCS 305/18) | ||
Sec. 18. Electronic Filing Supplemental Deposits into | ||
Department of Business Services Special Operations Fund. When | ||
a submission to the Secretary of State is made electronically, | ||
but does not include a request for expedited services, | ||
pursuant to the provisions of this amendatory Act of the 100th | ||
General Assembly up to $25 for each such transaction under the | ||
General Not For Profit Corporation Act of 1986 and up to $50 | ||
from each such transaction under the Business Corporation Act | ||
of 1983, the Limited Liability Company Act, or the Uniform | ||
Limited Partnership Act (2001) shall be deposited into the |
Department of Business Services Special Operations Fund, and | ||
the remainder of any fee deposited into the General Revenue | ||
Fund. However, in no circumstance may the supplemental | ||
deposits provided by this Section cause the total deposits | ||
into the Special Operations Fund in any fiscal year from | ||
electronic submissions under the Business Corporation Act of | ||
1983, the General Not For Profit Corporation Act of 1986, the | ||
Limited Liability Company Act, the Uniform Partnership Act | ||
(1997), and the Uniform Limited Partnership Act (2001), | ||
whether or not for expedited services, to exceed $11,326,225. | ||
The Secretary of State has the authority to adopt rules | ||
necessary to implement this Section, in accordance with the | ||
Illinois Administrative Procedure Act. This Section does not | ||
apply on or after July 1, 2023 2021 .
| ||
(Source: P.A. 100-186, eff. 7-1-18 .) | ||
Section 20-7. The New Markets Development Program Act is | ||
amended by changing Section 50 as follows: | ||
(20 ILCS 663/50)
| ||
Sec. 50. Sunset. For fiscal years following fiscal year | ||
2024 2021 , qualified equity investments shall not be made | ||
under this Act unless reauthorization is made pursuant to this | ||
Section. For all fiscal years following fiscal year 2024 2021 , | ||
unless the General Assembly adopts a joint resolution granting | ||
authority to the Department to approve qualified equity |
investments for the Illinois new markets development program | ||
and clearly describing the amount of tax credits available for | ||
the next fiscal year, or otherwise complies with the | ||
provisions of this Section, no qualified equity investments | ||
may be permitted to be made under this Act. The amount of | ||
available tax credits contained in such a resolution shall not | ||
exceed the limitation provided under Section 20. Nothing in | ||
this Section precludes a taxpayer who makes a qualified equity | ||
investment prior to the expiration of authority to make | ||
qualified equity investments from claiming tax credits | ||
relating to that qualified equity investment for each | ||
applicable credit allowance date.
| ||
(Source: P.A. 100-408, eff. 8-25-17.) | ||
Section 20-10. The Illinois Housing Development Act is | ||
amended by adding Section 7.32 as follows: | ||
(20 ILCS 3805/7.32 new) | ||
Sec. 7.32. American Rescue Plan Homeowner Assistance and | ||
Emergency Rental Assistance. The Authority may receive, | ||
directly or indirectly, federal funds from the Homeowner | ||
Assistance Fund authorized under Section 3206 of the federal | ||
American Rescue Plan Act of 2021 (Public Law 117-2), and may | ||
use the funds only in the manner and for the purposes | ||
authorized therein and in related federal guidance. The | ||
Authority may receive, directly or indirectly, federal funds |
from the Emergency Rental Assistance Program authorized under | ||
Section 3201 of the federal American Rescue Plan Act of 2021 | ||
and Section 501 of Subtitle A of Title V of Division N of the | ||
Consolidated Appropriations Act, 2021 (Public Law 116–260), | ||
and may use the funds only in the manner and for the purposes | ||
authorized therein and in related federal guidance. | ||
Section 20-15. The General Assembly Operations Act is | ||
amended by changing Section 20 as follows: | ||
(25 ILCS 10/20) | ||
(Section scheduled to be repealed on July 1, 2021) | ||
Sec. 20. Legislative Budget Oversight Commission. | ||
(a) The General Assembly hereby finds and declares that | ||
the State is confronted with an unprecedented fiscal crisis. | ||
In light of this crisis, and the challenges it presents for the | ||
budgeting process, the General Assembly hereby establishes the | ||
Legislative Budget Oversight Commission. The purpose of the | ||
Commission is: to monitor budget management actions taken by | ||
the Office of the Governor or Governor's Office of Management | ||
and Budget; and to oversee the distribution and expenditure of | ||
federal financial relief for State and local governments | ||
related to the COVID-19 pandemic. | ||
(b) At the request of the Commission, units of local | ||
governments and State agency directors or their respective | ||
designees shall report to the Commission on the status and |
distribution of federal CARES money and any other federal | ||
financial relief related to the COVID-19 pandemic. | ||
(c) In anticipation of constantly changing and | ||
unpredictable economic circumstances, the Commission will | ||
provide a means for the Governor's Office and the General | ||
Assembly to maintain open communication about necessary budget | ||
management actions during these unprecedented times. Beginning | ||
August 15, 2020, the Governor's Office of Management and | ||
Budget shall submit a monthly written report to the Commission | ||
reporting any budget management actions taken by the Office of | ||
the Governor, Governor's Office of Management and Budget, or | ||
any State agency. On a quarterly basis, the Governor or his or | ||
her designee shall give a report to the Commission and each | ||
member thereof . The report shall be given either in person or | ||
by telephonic or videoconferencing means. The report shall | ||
include: | ||
(1) any budget management actions taken by the Office | ||
of the Governor, Governor's Office of Management and | ||
Budget, or any agency or board under the Office of the | ||
Governor in the prior quarter; | ||
(2) year-to-date revenues as compared to anticipated | ||
revenues; and | ||
(3) year-to-date expenditures as compared to the | ||
Fiscal Year 2021 budget as enacted ; . | ||
(4) a list, by program, of the number of grants | ||
awarded, the aggregate amount of such grant awards, and |
the aggregate amount of awards actually paid with respect | ||
to all grants awarded from federal funds from the | ||
Coronavirus Relief Fund in accordance with Section 5001 of | ||
the federal Coronavirus Aid, Relief, and Economic Security | ||
(CARES) Act or from the Coronavirus State Fiscal Recovery | ||
Fund in accordance with Section 9901 of the federal | ||
American Rescue Plan Act of 2021, which shall identify the | ||
number of grants awarded, the aggregate amount of such | ||
grant awards, and the aggregate amount of such awards | ||
actually paid to grantees located in or serving a | ||
disproportionately impacted area, as defined in the | ||
program from which the grant is awarded; and | ||
(5) any additional items reasonably requested by the | ||
Commission. | ||
(d) The Legislative Budget Oversight Commission shall | ||
consist of the following members: | ||
(1) 7 members of the House of Representatives | ||
appointed by the Speaker of the House of Representatives; | ||
(2) 7 members of the Senate appointed by the Senate | ||
President; | ||
(3) 4 members of the House of Representatives | ||
appointed by the Minority Leader of the House of | ||
Representatives; and | ||
(4) 4 members of the Senate appointed by the Senate | ||
Minority Leader. | ||
(e) The Speaker of the House of Representatives and the |
Senate President shall each appoint one member of the | ||
Commission to serve as a co-chair. The members of the | ||
Commission shall serve without compensation. | ||
(f) As used in this Section: | ||
"Budget management action" means any transfer between | ||
appropriation lines exceeding 2%, fund transfer, designation | ||
of appropriation lines as reserve, or any other discretionary | ||
action taken with regard to the Fiscal Year 2021 budget as | ||
enacted; | ||
"State agency" means all officers, boards, commissions, | ||
departments, and agencies created by the Constitution, by law, | ||
by Executive Order, or by order of the Governor in the | ||
Executive Branch, other than the Offices of the Attorney | ||
General, Secretary of State, Comptroller, or Treasurer. | ||
(g) This Section is repealed July 1, 2022 2021 .
| ||
(Source: P.A. 101-636, eff. 6-10-20.) | ||
Section 20-17. The General Assembly Compensation Act is | ||
amended by changing Section 4 as follows: | ||
(25 ILCS 115/4) (from Ch. 63, par. 15.1)
| ||
Sec. 4. Office allowance. Beginning July 1, 2001 and | ||
through July 1, 2020 , each member
of the House
of | ||
Representatives is authorized to approve the expenditure of | ||
not more than
$61,000 per year and each member of the
Senate is | ||
authorized to approve the
expenditure of not more than $73,000 |
per
year to pay for "personal services",
"contractual | ||
services", "commodities", "printing", "travel",
"operation of | ||
automotive equipment", "telecommunications services", as
| ||
defined in the State Finance Act, and the compensation of one | ||
or more
legislative assistants authorized pursuant to this | ||
Section, in connection
with his or her legislative duties and | ||
not in connection with any political
campaign.
On July 1, 2002 | ||
and on July 1 of each year thereafter, the amount authorized
| ||
per year under this Section for each member of the Senate and | ||
each member of
the House of Representatives shall be increased | ||
by a percentage increase
equivalent to the lesser of (i) the | ||
increase in the designated cost of living
index or (ii) 5%. The | ||
designated cost of living index is the index known as
the | ||
"Employment Cost Index, Wages and Salaries, By
Occupation and | ||
Industry Groups: State and Local Government Workers: Public
| ||
Administration" as published by the Bureau of Labor Statistics | ||
of the U.S.
Department of Labor for the calendar year | ||
immediately preceding the year of the
respective July 1st | ||
increase date. The increase shall be added to the then
current | ||
amount, and the adjusted amount so determined shall be the | ||
annual
amount beginning July 1 of the increase year until July | ||
1 of the next year. No
increase under this provision shall be | ||
less than zero.
| ||
Beginning July 1, 2021, each member of the House of | ||
Representatives is authorized to approve the expenditure of | ||
not more than $179,000 per year and each member of the Senate |
is authorized to approve the expenditure of not more than | ||
$214,000 per year to pay for "personal services", "contractual | ||
services", "commodities", "printing", "travel", "operation of | ||
automotive equipment", "telecommunications services", as | ||
defined in the State Finance Act, and the compensation of one | ||
or more legislative assistants authorized pursuant to this | ||
Section, in connection with his or her legislative duties and | ||
not in connection with any political campaign. On July 1, 2022 | ||
and on July 1 of each year thereafter, the amount authorized | ||
per year under this Section for each member of the Senate and | ||
each member of the House of Representatives shall be increased | ||
by a percentage increase equivalent to the lesser of (i) the | ||
increase in the designated cost of living index or (ii) 5%. The | ||
designated cost of living index is the index known as the | ||
"Employment Cost Index, Wages and Salaries, By Occupation and | ||
Industry Groups: State and Local Government Workers: Public | ||
Administration" as published by the Bureau of Labor Statistics | ||
of the U.S. Department of Labor for the calendar year | ||
immediately preceding the year of the respective July 1st | ||
increase date. The increase shall be added to the then current | ||
amount, and the adjusted amount so determined shall be the | ||
annual amount beginning July 1 of the increase year until July | ||
1 of the next year. No increase under this provision shall be | ||
less than zero.
| ||
A member may purchase office equipment if the member | ||
certifies
to the Secretary of the Senate or the Clerk of the |
House, as applicable,
that the purchase price, whether paid in | ||
lump sum or installments, amounts
to less than would be | ||
charged for renting or leasing the equipment over
its | ||
anticipated useful life. All such equipment must be purchased | ||
through
the Secretary of the Senate or the Clerk of the House, | ||
as applicable, for
proper identification and verification of | ||
purchase.
| ||
Each member of the General Assembly is authorized to | ||
employ one or more
legislative assistants, who shall be solely | ||
under the direction and control
of that member, for the | ||
purpose of assisting the member in the performance
of his or | ||
her official duties. A legislative assistant may be employed
| ||
pursuant to this Section as a full-time employee, part-time | ||
employee, or
contractual employee, at
the discretion of the | ||
member. If employed as a State employee, a
legislative | ||
assistant shall receive employment benefits on the same terms
| ||
and conditions that apply to other employees of the General | ||
Assembly.
Each member shall adopt and implement personnel | ||
policies
for legislative assistants under his or her direction | ||
and
control relating to work time requirements, documentation | ||
for reimbursement for
travel on official State business, | ||
compensation, and the earning and accrual of
State benefits | ||
for those legislative assistants who may be eligible to | ||
receive
those benefits.
The policies shall also require | ||
legislative assistants to
periodically submit time sheets | ||
documenting, in quarter-hour increments, the
time
spent each |
day on official State business.
The
policies shall require the | ||
time sheets to be submitted on paper,
electronically, or both | ||
and to be maintained in either paper or electronic
format by | ||
the applicable fiscal office
for a period of at least 2 years.
| ||
Contractual employees may satisfy
the time sheets requirement | ||
by complying with the terms of their contract,
which shall | ||
provide for a means of compliance with this requirement.
A | ||
member may
satisfy the requirements of this paragraph by | ||
adopting and implementing the
personnel policies promulgated | ||
by that
member's legislative leader under the State Officials | ||
and Employees Ethics
Act
with respect to that member's | ||
legislative
assistants.
| ||
As used in this Section the term "personal services" shall | ||
include
contributions of the State under the Federal Insurance | ||
Contribution Act and
under Article 14 of the Illinois Pension | ||
Code. As used in this Section the
term "contractual services" | ||
shall not include improvements to real property
unless those | ||
improvements are the obligation of the lessee under the lease
| ||
agreement. Beginning July 1, 1989, as used in the Section, the | ||
term "travel"
shall be limited to travel in connection with a | ||
member's legislative duties and
not in connection with any | ||
political campaign. Beginning on the effective
date of this | ||
amendatory Act of the 93rd General Assembly, as
used
in this | ||
Section, the term "printing" includes, but is not limited to,
| ||
newsletters,
brochures, certificates,
congratulatory
| ||
mailings,
greeting or welcome messages, anniversary or
|
birthday cards, and congratulations for prominent achievement | ||
cards. As used
in this Section, the term "printing" includes | ||
fees for non-substantive
resolutions charged by the Clerk of | ||
the House of Representatives under
subsection (c-5) of Section | ||
1 of the Legislative Materials Act.
No newsletter or brochure | ||
that is paid for, in whole or in part, with
funds
provided | ||
under this Section may be printed or mailed during a period
| ||
beginning February 1 of the year of a general primary
election | ||
and ending the day after the general primary election and | ||
during a
period beginning September 1 of the year of a general | ||
election and ending the
day after the general election, except | ||
that such a newsletter or brochure may
be mailed during
those | ||
times if it is mailed to a constituent in response to that | ||
constituent's
inquiry concerning the needs of that constituent | ||
or questions raised by that
constituent.
Nothing in
this | ||
Section shall be construed to authorize expenditures for | ||
lodging and meals
while a member is in attendance at sessions | ||
of the General Assembly.
| ||
Any utility bill for service provided to a member's | ||
district office for
a period including portions of 2 | ||
consecutive fiscal years may be paid from
funds appropriated | ||
for such expenditure in either fiscal year.
| ||
If a vacancy occurs in the office of Senator or | ||
Representative in the General
Assembly, any office equipment | ||
in the possession of the vacating member
shall transfer to the | ||
member's successor; if the successor does not want
such |
equipment, it shall be transferred to the Secretary of the | ||
Senate or
Clerk of the House of Representatives, as the case | ||
may be, and if not
wanted by other members of the General | ||
Assembly then to the Department of
Central Management Services | ||
for treatment as surplus property under the
State Property | ||
Control Act. Each member, on or before June 30th of each
year, | ||
shall conduct an inventory of all equipment purchased pursuant | ||
to
this Act. Such inventory shall be filed with the Secretary | ||
of the Senate
or the Clerk of the House, as the case may be. | ||
Whenever a vacancy occurs,
the Secretary of the Senate or the | ||
Clerk of the House, as the case may be,
shall conduct an | ||
inventory of equipment purchased.
| ||
In the event that a member leaves office during his or her | ||
term, any
unexpended or unobligated portion of the allowance | ||
granted under this Section
shall lapse. The vacating member's | ||
successor shall be granted an allowance
in an amount, rounded | ||
to the nearest dollar, computed by dividing the annual
| ||
allowance by 365 and multiplying the quotient by the number of | ||
days remaining
in the fiscal year.
| ||
From any appropriation for the purposes of this Section | ||
for a
fiscal year which overlaps 2 General Assemblies, no more | ||
than 1/2 of the
annual allowance per member may be spent or | ||
encumbered by any member of
either the outgoing or incoming | ||
General Assembly, except that any member
of the incoming | ||
General Assembly who was a member of the outgoing General
| ||
Assembly may encumber or spend any portion of his annual |
allowance within
the fiscal year.
| ||
The appropriation for the annual allowances permitted by | ||
this Section
shall be included in an appropriation to the | ||
President of the Senate and to
the Speaker of the House of | ||
Representatives for their respective members.
The President of | ||
the Senate and the Speaker of the House shall voucher for
| ||
payment individual members' expenditures from their annual | ||
office
allowances to the State Comptroller, subject to the | ||
authority of the
Comptroller under Section 9 of the State | ||
Comptroller Act.
| ||
Nothing in this Section prohibits the expenditure of | ||
personal funds or the funds of a political committee | ||
controlled by an officeholder to defray the customary and | ||
reasonable expenses of an officeholder in connection with the | ||
performance of governmental and public service functions. | ||
(Source: P.A. 95-6, eff. 6-20-07; 96-555, eff. 8-18-09; | ||
96-886, eff. 1-1-11 .)
| ||
Section 20-20. The Illinois Procurement Code is amended by | ||
changing Section 1-13 as follows: | ||
(30 ILCS 500/1-13) | ||
Sec. 1-13. Applicability to public institutions of higher | ||
education. | ||
(a) This Code shall apply to public institutions of higher | ||
education, regardless of the source of the funds with which |
contracts are paid, except as provided in this Section. | ||
(b) Except as provided in this Section, this Code shall | ||
not apply to procurements made by or on behalf of public | ||
institutions of higher education for any of the following: | ||
(1) Memberships in professional, academic, research, | ||
or athletic organizations on behalf of a public | ||
institution of higher education, an employee of a public | ||
institution of higher education, or a student at a public | ||
institution of higher education. | ||
(2) Procurement expenditures for events or activities | ||
paid for exclusively by revenues generated by the event or | ||
activity, gifts or donations for the event or activity, | ||
private grants, or any combination thereof. | ||
(3) Procurement expenditures for events or activities | ||
for which the use of specific potential contractors is | ||
mandated or identified by the sponsor of the event or | ||
activity, provided that the sponsor is providing a | ||
majority of the funding for the event or activity. | ||
(4) Procurement expenditures necessary to provide | ||
athletic, artistic or musical services, performances, | ||
events, or productions by or for a public institution of | ||
higher education. | ||
(5) Procurement expenditures for periodicals, books, | ||
subscriptions, database licenses, and other publications | ||
procured for use by a university library or academic | ||
department, except for expenditures related to procuring |
textbooks for student use or materials for resale or | ||
rental. | ||
(6) Procurement expenditures for placement of students | ||
in externships, practicums, field experiences, and for | ||
medical residencies and rotations. | ||
(7) Contracts for programming and broadcast license | ||
rights for university-operated radio and television | ||
stations. | ||
(8) Procurement expenditures necessary to perform | ||
sponsored research and other sponsored activities under | ||
grants and contracts funded by the sponsor or by sources | ||
other than State appropriations. | ||
(9) Contracts with a foreign entity for research or | ||
educational activities, provided that the foreign entity | ||
either does not maintain an office in the United States or | ||
is the sole source of the service or product. | ||
Notice of each contract entered into by a public institution | ||
of higher education that is related to the procurement of | ||
goods and services identified in items (1) through (9) of this | ||
subsection shall be published in the Procurement Bulletin | ||
within 14 calendar days after contract execution. The Chief | ||
Procurement Officer shall prescribe the form and content of | ||
the notice. Each public institution of higher education shall | ||
provide the Chief Procurement Officer, on a monthly basis, in | ||
the form and content prescribed by the Chief Procurement | ||
Officer, a report of contracts that are related to the |
procurement of goods and services identified in this | ||
subsection. At a minimum, this report shall include the name | ||
of the contractor, a description of the supply or service | ||
provided, the total amount of the contract, the term of the | ||
contract, and the exception to the Code utilized. A copy of any | ||
or all of these contracts shall be made available to the Chief | ||
Procurement Officer immediately upon request. The Chief | ||
Procurement Officer shall submit a report to the Governor and | ||
General Assembly no later than November 1 of each year that | ||
shall include, at a minimum, an annual summary of the monthly | ||
information reported to the Chief Procurement Officer. | ||
(b-5) Except as provided in this subsection, the | ||
provisions of this Code shall not apply to contracts for | ||
medical supplies, and to contracts for medical services | ||
necessary for the delivery of care and treatment at medical, | ||
dental, or veterinary teaching facilities utilized by Southern | ||
Illinois University or the University of Illinois and at any | ||
university-operated health care center or dispensary that | ||
provides care, treatment, and medications for students, | ||
faculty and staff. Other supplies and services needed for | ||
these teaching facilities shall be subject to the jurisdiction | ||
of the Chief Procurement Officer for Public Institutions of | ||
Higher Education who may establish expedited procurement | ||
procedures and may waive or modify certification, contract, | ||
hearing, process and registration requirements required by the | ||
Code. All procurements made under this subsection shall be |
documented and may require publication in the Illinois | ||
Procurement Bulletin. | ||
(b-10) Procurements made by or on behalf of the University | ||
of Illinois for investment services scheduled to expire June | ||
2021 2020 may be extended through June 2022 2021 without being | ||
subject to the requirements of this Code. Any contract | ||
extended, renewed, or entered pursuant to this exception shall | ||
be published on the Executive Ethics Commission's website | ||
within 5 days of contract execution. This subsection is | ||
inoperative on and after July 1, 2022 2021 . | ||
(c) Procurements made by or on behalf of public | ||
institutions of higher education for the fulfillment of a | ||
grant shall be made in accordance with the requirements of | ||
this Code to the extent practical. | ||
Upon the written request of a public institution of higher | ||
education, the Chief Procurement Officer may waive contract, | ||
registration, certification, and hearing requirements of this | ||
Code if, based on the item to be procured or the terms of a | ||
grant, compliance is impractical. The public institution of | ||
higher education shall provide the Chief Procurement Officer | ||
with specific reasons for the waiver, including the necessity | ||
of contracting with a particular potential contractor, and | ||
shall certify that an effort was made in good faith to comply | ||
with the provisions of this Code. The Chief Procurement | ||
Officer shall provide written justification for any waivers. | ||
By November 1 of each year, the Chief Procurement Officer |
shall file a report with the General Assembly identifying each | ||
contract approved with waivers and providing the justification | ||
given for any waivers for each of those contracts. Notice of | ||
each waiver made under this subsection shall be published in | ||
the Procurement Bulletin within 14 calendar days after | ||
contract execution. The Chief Procurement Officer shall | ||
prescribe the form and content of the notice. | ||
(d) Notwithstanding this Section, a waiver of the | ||
registration requirements of Section 20-160 does not permit a | ||
business entity and any affiliated entities or affiliated | ||
persons to make campaign contributions if otherwise prohibited | ||
by Section 50-37. The total amount of contracts awarded in | ||
accordance with this Section shall be included in determining | ||
the aggregate amount of contracts or pending bids of a | ||
business entity and any affiliated entities or affiliated | ||
persons. | ||
(e) Notwithstanding subsection (e) of Section 50-10.5 of | ||
this Code, the Chief Procurement Officer, with the approval of | ||
the Executive Ethics Commission, may permit a public | ||
institution of higher education to accept a bid or enter into a | ||
contract with a business that assisted the public institution | ||
of higher education in determining whether there is a need for | ||
a contract or assisted in reviewing, drafting, or preparing | ||
documents related to a bid or contract, provided that the bid | ||
or contract is essential to research administered by the | ||
public institution of higher education and it is in the best |
interest of the public institution of higher education to | ||
accept the bid or contract. For purposes of this subsection, | ||
"business" includes all individuals with whom a business is | ||
affiliated, including, but not limited to, any officer, agent, | ||
employee, consultant, independent contractor, director, | ||
partner, manager, or shareholder of a business. The Executive | ||
Ethics Commission may promulgate rules and regulations for the | ||
implementation and administration of the provisions of this | ||
subsection (e). | ||
(f) As used in this Section: | ||
"Grant" means non-appropriated funding provided by a | ||
federal or private entity to support a project or program | ||
administered by a public institution of higher education and | ||
any non-appropriated funding provided to a sub-recipient of | ||
the grant. | ||
"Public institution of higher education" means Chicago | ||
State University, Eastern Illinois University, Governors State | ||
University, Illinois State University, Northeastern Illinois | ||
University, Northern Illinois University, Southern Illinois | ||
University, University of Illinois, Western Illinois | ||
University, and, for purposes of this Code only, the Illinois | ||
Mathematics and Science Academy. | ||
(g) (Blank).
| ||
(h) The General Assembly finds and declares that: | ||
(1) Public Act 98-1076, which took effect on January | ||
1, 2015, changed the repeal date set for this Section from |
December 31, 2014 to December 31, 2016. | ||
(2) The Statute on Statutes sets forth general rules | ||
on the repeal of statutes and the construction of multiple | ||
amendments, but Section 1 of that Act also states that | ||
these rules will not be observed when the result would be | ||
"inconsistent with the manifest intent of the General | ||
Assembly or repugnant to the context of the statute". | ||
(3) This amendatory Act of the 100th General Assembly | ||
manifests the intention of the General Assembly to remove | ||
the repeal of this Section. | ||
(4) This Section was originally enacted to protect, | ||
promote, and preserve the general welfare. Any | ||
construction of this Section that results in the repeal of | ||
this Section on December 31, 2014 would be inconsistent | ||
with the manifest intent of the General Assembly and | ||
repugnant to the context of this Code. | ||
It is hereby declared to have been the intent of the | ||
General Assembly that this Section not be subject to repeal on | ||
December 31, 2014. | ||
This Section shall be deemed to have been in continuous | ||
effect since December 20, 2011 (the effective date of Public | ||
Act 97-643), and it shall continue to be in effect | ||
henceforward until it is otherwise lawfully repealed. All | ||
previously enacted amendments to this Section taking effect on | ||
or after December 31, 2014, are hereby validated. | ||
All actions taken in reliance on or pursuant to this |
Section by any public institution of higher education, person, | ||
or entity are hereby validated. | ||
In order to ensure the continuing effectiveness of this | ||
Section, it is set forth in full and re-enacted by this | ||
amendatory Act of the 100th General Assembly. This | ||
re-enactment is intended as a continuation of this Section. It | ||
is not intended to supersede any amendment to this Section | ||
that is enacted by the 100th General Assembly. | ||
In this amendatory Act of the 100th General Assembly, the | ||
base text of the reenacted Section is set forth as amended by | ||
Public Act 98-1076. Striking and underscoring is used only to | ||
show changes being made to the base text. | ||
This Section applies to all procurements made on or before | ||
the effective date of this amendatory Act of the 100th General | ||
Assembly. | ||
(Source: P.A. 100-43, eff. 8-9-17; 101-640, eff. 6-12-20.) | ||
Section 20-25. The Grant Accountability and Transparency | ||
Act is amended by changing Section 45 as follows: | ||
(30 ILCS 708/45)
| ||
Sec. 45. Applicability.
| ||
(a) The requirements established under this Act apply to | ||
State grant-making agencies that make State and federal | ||
pass-through awards to non-federal entities. These | ||
requirements apply to all costs related to State and federal |
pass-through awards.
The requirements established under this | ||
Act do not apply to private awards. | ||
(a-5) Nothing in this Act shall prohibit the use of State | ||
funds for purposes of federal match or maintenance of effort. | ||
(b) The terms and conditions of State, federal, and | ||
pass-through awards apply to subawards and subrecipients | ||
unless a particular Section of this Act or the terms and | ||
conditions of the State or federal award specifically indicate | ||
otherwise. Non-federal entities shall comply with requirements | ||
of this Act regardless of whether the non-federal entity is a | ||
recipient or subrecipient of a State or federal pass-through | ||
award. Pass-through entities shall comply with the | ||
requirements set forth under the rules adopted under | ||
subsection (a) of Section 20 of this Act, but not to any | ||
requirements in this Act directed towards State or federal | ||
awarding agencies, unless the requirements of the State or | ||
federal awards indicate otherwise.
| ||
When a non-federal entity is awarded a cost-reimbursement | ||
contract, only 2 CFR 200.330 through 200.332 are incorporated | ||
by reference into the contract. However, when the Cost | ||
Accounting Standards are applicable to the contract, they take | ||
precedence over the requirements of this Act unless they are | ||
in conflict with Subpart F of 2 CFR 200. In addition, costs | ||
that are made unallowable under 10 U.S.C. 2324(e) and 41 | ||
U.S.C. 4304(a), as described in the Federal Acquisition | ||
Regulations, subpart 31.2 and subpart 31.603, are always |
unallowable. For requirements other than those covered in | ||
Subpart D of 2 CFR 200.330 through 200.332, the terms of the | ||
contract and the Federal Acquisition Regulations apply.
| ||
With the exception of Subpart F of 2 CFR 200, which is | ||
required by the Single Audit Act, in any circumstances where | ||
the provisions of federal statutes or regulations differ from | ||
the provisions of this Act, the provision of the federal | ||
statutes or regulations govern. This includes, for agreements | ||
with Indian tribes, the provisions of the Indian | ||
Self-Determination and Education and Assistance Act, as | ||
amended, 25 U.S.C. 450-458ddd-2.
| ||
(c) State grant-making agencies may apply subparts A | ||
through E of 2 CFR 200 to for-profit entities, foreign public | ||
entities, or foreign organizations, except where the awarding | ||
agency determines that the application of these subparts would | ||
be inconsistent with the international obligations of the | ||
United States or the statute or regulations of a foreign | ||
government.
| ||
(d) 2 CFR 200.101 specifies how 2 CFR 200 is applicable to | ||
different types of awards. The same applicability applies to | ||
this Act.
| ||
(e) (Blank). | ||
(f) For public institutions of higher education, the | ||
provisions of this Act apply only to awards funded by State | ||
appropriations and federal pass-through awards from a State | ||
agency to public institutions of higher education. |
(g) Each grant-making agency shall enhance its processes | ||
to monitor and address noncompliance with reporting | ||
requirements and with program performance standards. Where | ||
applicable, the process may include a corrective action plan. | ||
The monitoring process shall include a plan for tracking and | ||
documenting performance-based contracting decisions. | ||
(h) Notwithstanding any provision of law to the contrary, | ||
grants awarded from federal funds received from the federal | ||
Coronavirus State Fiscal Recovery Fund in accordance with | ||
Section 9901 of the American Rescue Plan Act of 2021 are | ||
subject to the provisions of this Act, but only to the extent | ||
required by Section 9901 of the American Rescue Plan Act of | ||
2021 and other applicable federal law or regulation.
| ||
(Source: P.A. 100-676, eff. 1-1-19; 100-863, eff. 8-14-18; | ||
101-81, eff. 7-12-19 .) | ||
Section 20-27. The Law Enforcement Camera Grant Act is | ||
amended by changing Sections 5 and 10 as follows: | ||
(50 ILCS 707/5) | ||
Sec. 5. Definitions. As used in this Act: | ||
"Board" means the Illinois Law Enforcement Training | ||
Standards Board
created by the Illinois Police Training Act. | ||
"In-car video camera" means a video camera located in a | ||
law enforcement patrol vehicle. | ||
"In-car video camera recording equipment" means a video |
camera recording system located in a law enforcement patrol | ||
vehicle consisting of a camera assembly, recording mechanism, | ||
and an in-car video recording medium. | ||
"In uniform" means a law enforcement officer who is | ||
wearing any officially authorized uniform designated by a law | ||
enforcement agency, or a law enforcement officer who is | ||
visibly wearing articles of clothing, badge, tactical gear, | ||
gun belt, a patch, or other insignia indicating that he or she | ||
is a law enforcement officer acting in the course of his or her | ||
duties. | ||
"Law enforcement officer" or "officer" means any person | ||
employed by a
county, municipality , or township , or an | ||
Illinois public university as a policeman, peace officer or in | ||
some
like position involving the enforcement of the law and | ||
protection of the
public interest at the risk of that person's | ||
life. | ||
"Officer-worn body camera" means an electronic camera | ||
system for creating, generating, sending, receiving, storing, | ||
displaying, and processing audiovisual recordings that may be | ||
worn about the person of a law enforcement officer. | ||
"Recording" means the process of capturing data or | ||
information stored on a recording medium as required under | ||
this Act. | ||
"Recording medium" means any recording medium authorized | ||
by the Board for the retention and playback of recorded audio | ||
and video including, but not limited to, VHS, DVD, hard drive, |
cloud storage, solid state, digital, flash memory technology, | ||
or any other electronic medium.
| ||
(Source: P.A. 99-352, eff. 1-1-16 .) | ||
(50 ILCS 707/10) | ||
Sec. 10. Law Enforcement Camera Grant Fund; creation, | ||
rules. | ||
(a) The Law Enforcement Camera Grant Fund is created as a | ||
special fund in the State treasury. From appropriations to the | ||
Board from the Fund, the Board must make grants to units of | ||
local government in Illinois and Illinois public universities | ||
for the purpose of (1) purchasing in-car video cameras for use | ||
in law enforcement vehicles, (2) purchasing officer-worn body | ||
cameras and associated technology for law enforcement | ||
officers, and (3) training for law enforcement officers in the | ||
operation of the cameras. | ||
Moneys received for the purposes of this Section, | ||
including, without limitation, fee receipts and gifts, grants, | ||
and awards from any public or private entity, must be | ||
deposited into the Fund. Any interest earned on moneys in the | ||
Fund must be deposited into the Fund. | ||
(b) The Board may set requirements for the distribution of | ||
grant moneys and determine which law enforcement agencies are | ||
eligible. | ||
(b-5) The Board shall consider compliance with the Uniform | ||
Crime Reporting Act as a factor in awarding grant moneys. |
(c) (Blank). | ||
(d) (Blank). | ||
(e) (Blank).
| ||
(f) (Blank). | ||
(g) (Blank). | ||
(h) (Blank). | ||
(Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14; | ||
99-352, eff. 1-1-16 .) | ||
Section 20-30. The School Construction Law is amended by | ||
changing Section 5-300 as follows: | ||
(105 ILCS 230/5-300) | ||
Sec. 5-300. Early childhood construction grants. | ||
(a) The Capital Development Board is authorized to make | ||
grants to public school districts and not-for-profit entities | ||
for early childhood construction projects. These grants shall | ||
be paid out of moneys appropriated for that purpose from the | ||
School Construction Fund. No grants may be awarded to entities | ||
providing services within private residences. A public school | ||
district or other eligible entity must provide local matching | ||
funds in the following manner: in an amount equal to 10% of the | ||
grant under this Section. | ||
(1) A public school district assigned to Tier 1 under | ||
Section 18-8.15 of the School Code or any other eligible | ||
entity in an area encompassed by that district must |
provide local matching funds in an amount equal to 3% of | ||
the grant awarded under this Section. | ||
(2) A public school district assigned to Tier 2 under | ||
Section 18-8.15 of the School Code or any other eligible | ||
entity in an area encompassed by that district must | ||
provide local matching funds in an amount equal to 7.5% of | ||
the grant awarded under this Section. | ||
(3) A public school district assigned to Tier 3 under | ||
Section 18-8.15 of the School Code or any other eligible | ||
entity in an area encompassed by that district must | ||
provide local matching funds in an amount equal to 8.75% | ||
of the grant awarded under this Section. | ||
(4) A public school district assigned to Tier 4 under | ||
Section 18-8.15 of the School Code or any other eligible | ||
entity in an area encompassed by that district must | ||
provide local matching funds in an amount equal to 10% of | ||
the grant awarded under this Section. | ||
A public school district or other eligible entity has no | ||
entitlement to a grant under this Section. | ||
(b) The Capital Development Board shall adopt rules to | ||
implement this Section. These rules need not be the same as the | ||
rules for school construction project grants or school | ||
maintenance project grants.
The rules may specify: | ||
(1) the manner of applying for grants; | ||
(2) project eligibility requirements; | ||
(3) restrictions on the use of grant moneys; |
(4) the manner in which school districts and other | ||
eligible entities must account for the use of grant | ||
moneys; | ||
(5) requirements that new or improved facilities be | ||
used for early childhood and other related programs for a | ||
period of at least 10 years; and | ||
(6) any other provision that the Capital Development | ||
Board determines to be necessary or useful for the | ||
administration of this Section. | ||
(b-5) When grants are made to non-profit corporations for | ||
the acquisition or construction of new facilities, the Capital | ||
Development Board or any State agency it so designates shall | ||
hold title to or place a lien on the facility for a period of | ||
10 years after the date of the grant award, after which title | ||
to the facility shall be transferred to the non-profit | ||
corporation or the lien shall be removed, provided that the | ||
non-profit corporation has complied with the terms of its | ||
grant agreement. When grants are made to non-profit | ||
corporations for the purpose of renovation or rehabilitation, | ||
if the non-profit corporation does not comply with item (5) of | ||
subsection (b) of this Section, the Capital Development Board | ||
or any State agency it so designates shall recover the grant | ||
pursuant to the procedures outlined in the Illinois Grant | ||
Funds Recovery Act. | ||
(c) The Capital Development Board, in consultation with | ||
the State Board of Education, shall establish standards for |
the determination of priority needs concerning early childhood | ||
projects based on projects located in communities in the State | ||
with the greatest underserved population of young children, | ||
utilizing Census data and other reliable local early childhood | ||
service data. | ||
(d) In each school year in which early childhood | ||
construction project grants are awarded, 20% of the total | ||
amount awarded shall be awarded to a school district with a | ||
population of more than 500,000, provided that the school | ||
district complies with the requirements of this Section and | ||
the rules adopted under this Section.
| ||
(Source: P.A. 96-37, eff. 7-13-09; 96-1402, eff. 7-29-10.) | ||
Section 20-35. The College and Career Success for All | ||
Students Act is amended by changing Section 25 as follows: | ||
(105 ILCS 302/25) | ||
Sec. 25. AP exam fee waiver program. Subject to | ||
appropriation, the State Board of Education shall create, | ||
under the College and Career Success for All Students program | ||
set forth in this Act, a program in public schools where any | ||
student who qualifies at least 40% of students qualify for | ||
free or reduced-price lunches will have whereby fees charged | ||
by the College Board for Advanced Placement exams reduced, via | ||
State subsidy, to the greatest extent possible based on the | ||
appropriation. are waived by the school, but paid for by the |
State, for those students who do not qualify for a fee waiver | ||
provided by federal funds or the College Board.
| ||
(Source: P.A. 95-491, eff. 8-28-07.) | ||
Section 20-40. The Nursing Home Care Act is amended by | ||
changing Section 3-202.05 as follows: | ||
(210 ILCS 45/3-202.05) | ||
Sec. 3-202.05. Staffing ratios effective July 1, 2010 and | ||
thereafter. | ||
(a) For the purpose of computing staff to resident ratios, | ||
direct care staff shall include: | ||
(1) registered nurses; | ||
(2) licensed practical nurses; | ||
(3) certified nurse assistants; | ||
(4) psychiatric services rehabilitation aides; | ||
(5) rehabilitation and therapy aides; | ||
(6) psychiatric services rehabilitation coordinators; | ||
(7) assistant directors of nursing; | ||
(8) 50% of the Director of Nurses' time; and | ||
(9) 30% of the Social Services Directors' time. | ||
The Department shall, by rule, allow certain facilities | ||
subject to 77 Ill. Admin. Code 300.4000 and following (Subpart | ||
S) to utilize specialized clinical staff, as defined in rules, | ||
to count towards the staffing ratios. | ||
Within 120 days of the effective date of this amendatory |
Act of the 97th General Assembly, the Department shall | ||
promulgate rules specific to the staffing requirements for | ||
facilities federally defined as Institutions for Mental | ||
Disease. These rules shall recognize the unique nature of | ||
individuals with chronic mental health conditions, shall | ||
include minimum requirements for specialized clinical staff, | ||
including clinical social workers, psychiatrists, | ||
psychologists, and direct care staff set forth in paragraphs | ||
(4) through (6) and any other specialized staff which may be | ||
utilized and deemed necessary to count toward staffing ratios. | ||
Within 120 days of the effective date of this amendatory | ||
Act of the 97th General Assembly, the Department shall | ||
promulgate rules specific to the staffing requirements for | ||
facilities licensed under the Specialized Mental Health | ||
Rehabilitation Act of 2013. These rules shall recognize the | ||
unique nature of individuals with chronic mental health | ||
conditions, shall include minimum requirements for specialized | ||
clinical staff, including clinical social workers, | ||
psychiatrists, psychologists, and direct care staff set forth | ||
in paragraphs (4) through (6) and any other specialized staff | ||
which may be utilized and deemed necessary to count toward | ||
staffing ratios. | ||
(b) (Blank). | ||
(b-5) For purposes of the minimum staffing ratios in this | ||
Section, all residents shall be classified as requiring either | ||
skilled care or intermediate care. |
As used in this subsection: | ||
"Intermediate care" means basic nursing care and other | ||
restorative services under periodic medical direction. | ||
"Skilled care" means skilled nursing care, continuous | ||
skilled nursing observations, restorative nursing, and other | ||
services under professional direction with frequent medical | ||
supervision. | ||
(c) Facilities shall notify the Department within 60 days | ||
after the effective date of this amendatory Act of the 96th | ||
General Assembly, in a form and manner prescribed by the | ||
Department, of the staffing ratios in effect on the effective | ||
date of this amendatory Act of the 96th General Assembly for | ||
both intermediate and skilled care and the number of residents | ||
receiving each level of care. | ||
(d)(1) (Blank). | ||
(2) (Blank). | ||
(3) (Blank). | ||
(4) (Blank). | ||
(5) Effective January 1, 2014, the minimum staffing ratios | ||
shall be increased to 3.8 hours of nursing and personal care | ||
each day for a resident needing skilled care and 2.5 hours of | ||
nursing and personal care each day for a resident needing | ||
intermediate care.
| ||
(e) Ninety days after the effective date of this | ||
amendatory Act of the 97th General Assembly, a minimum of 25% | ||
of nursing and personal care time shall be provided by |
licensed nurses, with at least 10% of nursing and personal | ||
care time provided by registered nurses. These minimum | ||
requirements shall remain in effect until an acuity based | ||
registered nurse requirement is promulgated by rule concurrent | ||
with the adoption of the Resource Utilization Group | ||
classification-based payment methodology, as provided in | ||
Section 5-5.2 of the Illinois Public Aid Code. Registered | ||
nurses and licensed practical nurses employed by a facility in | ||
excess of these requirements may be used to satisfy the | ||
remaining 75% of the nursing and personal care time | ||
requirements. Notwithstanding this subsection, no staffing | ||
requirement in statute in effect on the effective date of this | ||
amendatory Act of the 97th General Assembly shall be reduced | ||
on account of this subsection. | ||
(f) The Department shall submit proposed rules for | ||
adoption by January 1, 2020 establishing a system for | ||
determining compliance with minimum staffing set forth in this | ||
Section and the requirements of 77 Ill. Adm. Code 300.1230 | ||
adjusted for any waivers granted under Section 3-303.1. | ||
Compliance shall be determined quarterly by comparing the | ||
number of hours provided per resident per day using the | ||
Centers for Medicare and Medicaid Services' payroll-based | ||
journal and the facility's daily census, broken down by | ||
intermediate and skilled care as self-reported by the facility | ||
to the Department on a quarterly basis. The Department shall | ||
use the quarterly payroll-based journal and the self-reported |
census to calculate the number of hours provided per resident | ||
per day and compare this ratio to the minimum staffing | ||
standards required under this Section, as impacted by any | ||
waivers granted under Section 3-303.1. Discrepancies between | ||
job titles contained in this Section and the payroll-based | ||
journal shall be addressed by rule. The manner in which the | ||
Department requests payroll-based journal information to be | ||
submitted shall align with the federal Centers for Medicare | ||
and Medicaid Services' requirements that allow providers to | ||
submit the quarterly data in an aggregate manner. | ||
(g) The Department shall submit proposed rules for | ||
adoption by January 1, 2020 establishing monetary penalties | ||
for facilities not in compliance with minimum staffing | ||
standards under this Section. No monetary penalty may be | ||
issued for noncompliance during the implementation period, | ||
which shall be July 1, 2020 through December 31, 2021 | ||
September 30, 2020 . If a facility is found to be noncompliant | ||
during the implementation period, the Department shall provide | ||
a written notice identifying the staffing deficiencies and | ||
require the facility to provide a sufficiently detailed | ||
correction plan to meet the statutory minimum staffing levels. | ||
Monetary penalties shall be imposed beginning no later than | ||
January 1, 2022 January 1, 2021 and quarterly thereafter and | ||
shall be based on the latest quarter for which the Department | ||
has data. Monetary penalties shall be established based on a | ||
formula that calculates on a daily basis the cost of wages and |
benefits for the missing staffing hours. All notices of | ||
noncompliance shall include the computations used to determine | ||
noncompliance and establishing the variance between minimum | ||
staffing ratios and the Department's computations. The penalty | ||
for the first offense shall be 125% of the cost of wages and | ||
benefits for the missing staffing hours. The penalty shall | ||
increase to 150% of the cost of wages and benefits for the | ||
missing staffing hours for the second offense and 200% the | ||
cost of wages and benefits for the missing staffing hours for | ||
the third and all subsequent offenses. The penalty shall be | ||
imposed regardless of whether the facility has committed other | ||
violations of this Act during the same period that the | ||
staffing offense occurred. The penalty may not be waived, but | ||
the Department shall have the discretion to determine the | ||
gravity of the violation in situations where there is no more | ||
than a 10% deviation from the staffing requirements and make | ||
appropriate adjustments to the penalty. The Department is | ||
granted discretion to waive the penalty when unforeseen | ||
circumstances have occurred that resulted in call-offs of | ||
scheduled staff. This provision shall be applied no more than | ||
6 times per quarter. Nothing in this Section diminishes a | ||
facility's right to appeal. | ||
(Source: P.A. 101-10, eff. 6-5-19.) | ||
Section 20-45. The Specialized Mental Health | ||
Rehabilitation Act of 2013 is amended by changing Section |
5-101 and by adding Sections 5-108, 5-109, 5-110, 5-111, and | ||
5-112 as follows: | ||
(210 ILCS 49/5-101)
| ||
Sec. 5-101. Managed care entity, coordinated care entity, | ||
and accountable care entity payments. For facilities licensed | ||
by the Department of Public Health under this Act, the payment | ||
for services provided shall be determined by negotiation with | ||
managed care entities, coordinated care entities, or | ||
accountable care entities. However, for 3 years after the | ||
effective date of this Act, in no event shall the | ||
reimbursement rate paid to facilities licensed under this Act | ||
be less than the rate in effect on July 1, 2021 June 30, 2013 | ||
less $7.07 times the number of occupied bed days, as that term | ||
is defined in Article V-B of the Illinois Public Aid Code, for | ||
each facility previously licensed under the Nursing Home Care | ||
Act on June 30, 2013; or the rate in effect on June 30, 2013 | ||
for each facility licensed under the Specialized Mental Health | ||
Rehabilitation Act on June 30, 2013 . Any adjustment in the | ||
support component or the capital component , including the real | ||
estate tax per diem rate, for facilities licensed by the | ||
Department of Public Health under the Nursing Home Care Act | ||
shall apply equally to facilities licensed by the Department | ||
of Public Health under this Act for the duration of the | ||
provisional licensure period as defined in Section 4-105 of | ||
this Act .
|
The Department of Healthcare and Family Services shall | ||
publish a reimbursement rate for triage, crisis stabilization, | ||
and transitional living services by December 1, 2014. | ||
(Source: P.A. 98-104, eff. 7-22-13; 98-651, eff. 6-16-14.) | ||
(210 ILCS 49/5-108 new) | ||
Sec. 5-108. Infection prevention and facility safety | ||
improvement payments. Payments will be awarded to facilities | ||
on a per bed basis with the funded appropriation for Fiscal | ||
Year 2022 divided by the number of licensed beds in each | ||
facility. Facilities will receive an equal amount for every | ||
licensed bed from the amount appropriated. Facilities shall | ||
use these funds for improvements to their facilities that | ||
promote infection prevention or improve the safety within the | ||
facility. Funding may be used for, but are not limited to, the | ||
following: restroom renovations to promote infection | ||
prevention, kitchen and food delivery alterations that promote | ||
infection prevention, and HVAC or air filtration upgrades that | ||
promote infection prevention. Facilities must attest to the | ||
Department of Healthcare and Family Services that the funding | ||
was utilized for the purpose of infection prevention and | ||
control or improved facility safety. If the facility does not | ||
attest to the usage of the payments or cannot document the | ||
usage of payments the Department shall recoup the expenditure | ||
of funds by withholding payment of rate. |
(210 ILCS 49/5-109 new) | ||
Sec. 5-109. Communication quality improvement payments. | ||
Payments will be awarded to facilities on a per bed basis with | ||
the funded appropriation for Fiscal Year 2022 divided by the | ||
number of licensed beds in each facility. Facilities will | ||
receive an equal amount for every licensed bed from the amount | ||
appropriated. Facilities shall use these funds for | ||
improvements to their facilities that increase access to | ||
digital communications or facilitate safe and private personal | ||
communications. Funding may be used for, but are not limited | ||
to, the following: the purchase of personal communication | ||
devices for facility use, the enhancement of broadband access | ||
and bandwidth, and the establishment or improvement of general | ||
meeting areas for the benefit of residents and employees. | ||
Facilities must attest to the Department of Healthcare and | ||
Family Services that the funding was utilized for the purpose | ||
of communication, technological improvements, or facility | ||
training aid. If the facility does not attest to the usage of | ||
the payments or cannot document the usage of payments the | ||
Department shall recoup the expenditure of funds by | ||
withholding payment of rate. | ||
(210 ILCS 49/5-110 new) | ||
Sec. 5-110. Staff longevity payments. Payments will be | ||
awarded to facilities on a per bed basis with the funded | ||
appropriation for Fiscal Year 2022 divided by the number of |
licensed beds in each facility. Facilities will receive an | ||
equal amount for every licensed bed from the amount | ||
appropriated. Facilities shall use these funds to grant an | ||
extra week of payment to any direct care staff who has worked | ||
continuously in the same facility since March 1, 2020 through | ||
the time in which payments are awarded to facilities for this | ||
purpose by the Department of Healthcare and Family Services. | ||
Facilities must attest to the Department of Healthcare and | ||
Family Services that the funding was utilized for the purpose | ||
of providing the staff longevity payments as detailed in this | ||
Section. If the facility does not attest to the usage of the | ||
payments or cannot document the usage of payments the | ||
Department shall recoup the expenditure of funds by | ||
withholding payment of rate. | ||
(210 ILCS 49/5-111 new) | ||
Sec. 5-111. Recruitment and Retention of Direct Care | ||
Staff. Facilities shall receive funding to assist with the | ||
recruitment and retention of direct care staff. Funding will | ||
be distributed based on the total number of licensed beds | ||
within a facility with the appropriated amount being divided | ||
by the total number of licensed beds in the State. | ||
(210 ILCS 49/5-112 new) | ||
Sec. 5-112. Bed reduction payments. The Department of | ||
Healthcare and Family Services shall make payments to |
facilities licensed under this Act for the purpose of reducing | ||
bed capacity and room occupancy. Facilities desiring to | ||
participate in these payments shall submit a proposal to the | ||
Department for review. In the proposal the facility shall | ||
detail the number of beds that are seeking to eliminate and the | ||
price they are requesting to eliminate those beds. The | ||
facility shall also detail in their proposal if the effected | ||
beds would reduce room occupancy from 3 or 4 beds to double | ||
occupancy or is the bed elimination would create single | ||
occupancy. Priority will be given to proposals that eliminate | ||
the use of three-person or four-person occupancy rooms. | ||
Proposals shall be collected by the Department within a | ||
specific time period and the Department will negotiate all | ||
payments before making final awards to ensure that the funding | ||
appropriated is sufficient to fund the awards. Payments shall | ||
not be less than $25,000 per bed and proposals to eliminate | ||
beds that lead to single occupancy rooms shall receive an | ||
additional $10,000 per bed over and above any other negotiated | ||
bed elimination payment. Before a facility can receive payment | ||
under this Section, the facility must receive approval from | ||
the Department of Public Health for the permanent removal of | ||
the beds for which they are receiving payment. Payment for the | ||
elimination of the beds shall be made within 15 days of the | ||
facility notifying the Department of Public Health about the | ||
bed license elimination. Under no circumstances shall a | ||
facility be allowed to increase the capacity of a facility |
once payment has been received for the elimination of beds. | ||
Section 20-50. The Pharmacy Practice Act is amended by | ||
changing Section 3 as follows:
| ||
(225 ILCS 85/3)
| ||
(Section scheduled to be repealed on January 1, 2023)
| ||
Sec. 3. Definitions. For the purpose of this Act, except | ||
where otherwise
limited therein:
| ||
(a) "Pharmacy" or "drugstore" means and includes every | ||
store, shop,
pharmacy department, or other place where | ||
pharmacist
care is
provided
by a pharmacist (1) where drugs, | ||
medicines, or poisons are
dispensed, sold or
offered for sale | ||
at retail, or displayed for sale at retail; or
(2)
where
| ||
prescriptions of physicians, dentists, advanced practice | ||
registered nurses, physician assistants, veterinarians, | ||
podiatric physicians, or
optometrists, within the limits of | ||
their
licenses, are
compounded, filled, or dispensed; or (3) | ||
which has upon it or
displayed within
it, or affixed to or used | ||
in connection with it, a sign bearing the word or
words | ||
"Pharmacist", "Druggist", "Pharmacy", "Pharmaceutical
Care", | ||
"Apothecary", "Drugstore",
"Medicine Store", "Prescriptions", | ||
"Drugs", "Dispensary", "Medicines", or any word
or words of | ||
similar or like import, either in the English language
or any | ||
other language; or (4) where the characteristic prescription
| ||
sign (Rx) or similar design is exhibited; or (5) any store, or
|
shop,
or other place with respect to which any of the above | ||
words, objects,
signs or designs are used in any | ||
advertisement.
| ||
(b) "Drugs" means and includes (1) articles recognized
in | ||
the official United States Pharmacopoeia/National Formulary | ||
(USP/NF),
or any supplement thereto and being intended for and | ||
having for their
main use the diagnosis, cure, mitigation, | ||
treatment or prevention of
disease in man or other animals, as | ||
approved by the United States Food and
Drug Administration, | ||
but does not include devices or their components, parts,
or | ||
accessories; and (2) all other articles intended
for and | ||
having for their main use the diagnosis, cure, mitigation,
| ||
treatment or prevention of disease in man or other animals, as | ||
approved
by the United States Food and Drug Administration, | ||
but does not include
devices or their components, parts, or | ||
accessories; and (3) articles
(other than food) having for | ||
their main use and intended
to affect the structure or any | ||
function of the body of man or other
animals; and (4) articles | ||
having for their main use and intended
for use as a component | ||
or any articles specified in clause (1), (2)
or (3); but does | ||
not include devices or their components, parts or
accessories.
| ||
(c) "Medicines" means and includes all drugs intended for
| ||
human or veterinary use approved by the United States Food and | ||
Drug
Administration.
| ||
(d) "Practice of pharmacy" means: | ||
(1) the interpretation and the provision of assistance |
in the monitoring, evaluation, and implementation of | ||
prescription drug orders; | ||
(2) the dispensing of prescription drug orders; | ||
(3) participation in drug and device selection; | ||
(4) drug administration limited to the administration | ||
of oral, topical, injectable, and inhalation as follows: | ||
(A) in the context of patient education on the | ||
proper use or delivery of medications; | ||
(B) vaccination of patients 7 14 years of age and | ||
older pursuant to a valid prescription or standing | ||
order, by a physician licensed to practice medicine in | ||
all its branches, upon completion of appropriate | ||
training, including how to address contraindications | ||
and adverse reactions set forth by rule, with | ||
notification to the patient's physician and | ||
appropriate record retention, or pursuant to hospital | ||
pharmacy and therapeutics committee policies and | ||
procedures . Eligible vaccines are those listed on the | ||
U.S. Centers for Disease Control and Prevention (CDC) | ||
Recommended Immunization Schedule, the CDC's Health | ||
Information for International Travel, or the U.S. Food | ||
and Drug Administration's Vaccines Licensed and | ||
Authorized for Use in the United States. As applicable | ||
to the State's Medicaid program and other payers, | ||
vaccines ordered and administered in accordance with | ||
this subsection shall be covered and reimbursed at no |
less than the rate that the vaccine is reimbursed when | ||
ordered and administered by a physician ; | ||
(B-5) following the initial administration of | ||
long-acting or extended-release extended release form | ||
opioid antagonists by a physician licensed to practice | ||
medicine in all its branches, administration of | ||
injections of long-acting or extended-release form | ||
opioid antagonists for the treatment of substance use | ||
disorder, pursuant to a valid prescription by a | ||
physician licensed to practice medicine in all its | ||
branches, upon completion of appropriate training, | ||
including how to address contraindications and adverse | ||
reactions, including, but not limited to, respiratory | ||
depression and the performance of cardiopulmonary | ||
resuscitation, set forth by rule, with notification to | ||
the patient's physician and appropriate record | ||
retention, or pursuant to hospital pharmacy and | ||
therapeutics committee policies and procedures; | ||
(C) administration of injections of | ||
alpha-hydroxyprogesterone caproate, pursuant to a | ||
valid prescription, by a physician licensed to | ||
practice medicine in all its branches, upon completion | ||
of appropriate training, including how to address | ||
contraindications and adverse reactions set forth by | ||
rule, with notification to the patient's physician and | ||
appropriate record retention, or pursuant to hospital |
pharmacy and therapeutics committee policies and | ||
procedures; and | ||
(D) administration of injections of long-term | ||
antipsychotic medications pursuant to a valid | ||
prescription by a physician licensed to practice | ||
medicine in all its branches, upon completion of | ||
appropriate training conducted by an Accreditation | ||
Council of Pharmaceutical Education accredited | ||
provider, including how to address contraindications | ||
and adverse reactions set forth by rule, with | ||
notification to the patient's physician and | ||
appropriate record retention, or pursuant to hospital | ||
pharmacy and therapeutics committee policies and | ||
procedures. | ||
(5) (blank) vaccination of patients ages 10 through 13 | ||
limited to the Influenza (inactivated influenza vaccine | ||
and live attenuated influenza intranasal vaccine) and Tdap | ||
(defined as tetanus, diphtheria, acellular pertussis) | ||
vaccines, pursuant to a valid prescription or standing | ||
order, by a physician licensed to practice medicine in all | ||
its branches, upon completion of appropriate training, | ||
including how to address contraindications and adverse | ||
reactions set forth by rule, with notification to the | ||
patient's physician and appropriate record retention, or | ||
pursuant to hospital pharmacy and therapeutics committee | ||
policies and procedures ; |
(6) drug regimen review; | ||
(7) drug or drug-related research; | ||
(8) the provision of patient counseling; | ||
(9) the practice of telepharmacy; | ||
(10) the provision of those acts or services necessary | ||
to provide pharmacist care; | ||
(11) medication therapy management; and | ||
(12) the responsibility for compounding and labeling | ||
of drugs and devices (except labeling by a manufacturer, | ||
repackager, or distributor of non-prescription drugs and | ||
commercially packaged legend drugs and devices), proper | ||
and safe storage of drugs and devices, and maintenance of | ||
required records. | ||
A pharmacist who performs any of the acts defined as the | ||
practice of pharmacy in this State must be actively licensed | ||
as a pharmacist under this Act.
| ||
(e) "Prescription" means and includes any written, oral, | ||
facsimile, or
electronically transmitted order for drugs
or | ||
medical devices, issued by a physician licensed to practice | ||
medicine in
all its branches, dentist, veterinarian, podiatric | ||
physician, or
optometrist, within the
limits of his or her | ||
license, by a physician assistant in accordance with
| ||
subsection (f) of Section 4, or by an advanced practice | ||
registered nurse in
accordance with subsection (g) of Section | ||
4, containing the
following: (1) name
of the patient; (2) date | ||
when prescription was issued; (3) name
and strength of drug or |
description of the medical device prescribed;
and (4) | ||
quantity; (5) directions for use; (6) prescriber's name,
| ||
address,
and signature; and (7) DEA registration number where | ||
required, for controlled
substances.
The prescription may, but | ||
is not required to, list the illness, disease, or condition | ||
for which the drug or device is being prescribed. DEA | ||
registration numbers shall not be required on inpatient drug | ||
orders. A prescription for medication other than controlled | ||
substances shall be valid for up to 15 months from the date | ||
issued for the purpose of refills, unless the prescription | ||
states otherwise.
| ||
(f) "Person" means and includes a natural person, | ||
partnership,
association, corporation, government entity, or | ||
any other legal
entity.
| ||
(g) "Department" means the Department of Financial and
| ||
Professional Regulation.
| ||
(h) "Board of Pharmacy" or "Board" means the State Board
| ||
of Pharmacy of the Department of Financial and Professional | ||
Regulation.
| ||
(i) "Secretary"
means the Secretary
of Financial and | ||
Professional Regulation.
| ||
(j) "Drug product selection" means the interchange for a
| ||
prescribed pharmaceutical product in accordance with Section | ||
25 of
this Act and Section 3.14 of the Illinois Food, Drug and | ||
Cosmetic Act.
| ||
(k) "Inpatient drug order" means an order issued by an |
authorized
prescriber for a resident or patient of a facility | ||
licensed under the
Nursing Home Care Act, the ID/DD Community | ||
Care Act, the MC/DD Act, the Specialized Mental Health | ||
Rehabilitation Act of 2013, the Hospital Licensing Act, or the | ||
University of Illinois Hospital Act, or a facility which is | ||
operated by the Department of Human
Services (as successor to | ||
the Department of Mental Health
and Developmental | ||
Disabilities) or the Department of Corrections.
| ||
(k-5) "Pharmacist" means an individual health care | ||
professional and
provider currently licensed by this State to | ||
engage in the practice of
pharmacy.
| ||
(l) "Pharmacist in charge" means the licensed pharmacist | ||
whose name appears
on a pharmacy license and who is | ||
responsible for all aspects of the
operation related to the | ||
practice of pharmacy.
| ||
(m) "Dispense" or "dispensing" means the interpretation, | ||
evaluation, and implementation of a prescription drug order, | ||
including the preparation and delivery of a drug or device to a | ||
patient or patient's agent in a suitable container | ||
appropriately labeled for subsequent administration to or use | ||
by a patient in accordance with applicable State and federal | ||
laws and regulations.
"Dispense" or "dispensing" does not mean | ||
the physical delivery to a patient or a
patient's | ||
representative in a home or institution by a designee of a | ||
pharmacist
or by common carrier. "Dispense" or "dispensing" | ||
also does not mean the physical delivery
of a drug or medical |
device to a patient or patient's representative by a
| ||
pharmacist's designee within a pharmacy or drugstore while the | ||
pharmacist is
on duty and the pharmacy is open.
| ||
(n) "Nonresident pharmacy"
means a pharmacy that is | ||
located in a state, commonwealth, or territory
of the United | ||
States, other than Illinois, that delivers, dispenses, or
| ||
distributes, through the United States Postal Service, | ||
commercially acceptable parcel delivery service, or other | ||
common
carrier, to Illinois residents, any substance which | ||
requires a prescription.
| ||
(o) "Compounding" means the preparation and mixing of | ||
components, excluding flavorings, (1) as the result of a | ||
prescriber's prescription drug order or initiative based on | ||
the prescriber-patient-pharmacist relationship in the course | ||
of professional practice or (2) for the purpose of, or | ||
incident to, research, teaching, or chemical analysis and not | ||
for sale or dispensing. "Compounding" includes the preparation | ||
of drugs or devices in anticipation of receiving prescription | ||
drug orders based on routine, regularly observed dispensing | ||
patterns. Commercially available products may be compounded | ||
for dispensing to individual patients only if all of the | ||
following conditions are met: (i) the commercial product is | ||
not reasonably available from normal distribution channels in | ||
a timely manner to meet the patient's needs and (ii) the | ||
prescribing practitioner has requested that the drug be | ||
compounded.
|
(p) (Blank).
| ||
(q) (Blank).
| ||
(r) "Patient counseling" means the communication between a | ||
pharmacist or a student pharmacist under the supervision of a | ||
pharmacist and a patient or the patient's representative about | ||
the patient's medication or device for the purpose of | ||
optimizing proper use of prescription medications or devices. | ||
"Patient counseling" may include without limitation (1) | ||
obtaining a medication history; (2) acquiring a patient's | ||
allergies and health conditions; (3) facilitation of the | ||
patient's understanding of the intended use of the medication; | ||
(4) proper directions for use; (5) significant potential | ||
adverse events; (6) potential food-drug interactions; and (7) | ||
the need to be compliant with the medication therapy. A | ||
pharmacy technician may only participate in the following | ||
aspects of patient counseling under the supervision of a | ||
pharmacist: (1) obtaining medication history; (2) providing | ||
the offer for counseling by a pharmacist or student | ||
pharmacist; and (3) acquiring a patient's allergies and health | ||
conditions.
| ||
(s) "Patient profiles" or "patient drug therapy record" | ||
means the
obtaining, recording, and maintenance of patient | ||
prescription
information, including prescriptions for | ||
controlled substances, and
personal information.
| ||
(t) (Blank).
| ||
(u) "Medical device" or "device" means an instrument, |
apparatus, implement, machine,
contrivance, implant, in vitro | ||
reagent, or other similar or related article,
including any | ||
component part or accessory, required under federal law to
| ||
bear the label "Caution: Federal law requires dispensing by or | ||
on the order
of a physician". A seller of goods and services | ||
who, only for the purpose of
retail sales, compounds, sells, | ||
rents, or leases medical devices shall not,
by reasons | ||
thereof, be required to be a licensed pharmacy.
| ||
(v) "Unique identifier" means an electronic signature, | ||
handwritten
signature or initials, thumb print, or other | ||
acceptable biometric
or electronic identification process as | ||
approved by the Department.
| ||
(w) "Current usual and customary retail price" means the | ||
price that a pharmacy charges to a non-third-party payor.
| ||
(x) "Automated pharmacy system" means a mechanical system | ||
located within the confines of the pharmacy or remote location | ||
that performs operations or activities, other than compounding | ||
or administration, relative to storage, packaging, dispensing, | ||
or distribution of medication, and which collects, controls, | ||
and maintains all transaction information. | ||
(y) "Drug regimen review" means and includes the | ||
evaluation of prescription drug orders and patient records for | ||
(1)
known allergies; (2) drug or potential therapy | ||
contraindications;
(3) reasonable dose, duration of use, and | ||
route of administration, taking into consideration factors | ||
such as age, gender, and contraindications; (4) reasonable |
directions for use; (5) potential or actual adverse drug | ||
reactions; (6) drug-drug interactions; (7) drug-food | ||
interactions; (8) drug-disease contraindications; (9) | ||
therapeutic duplication; (10) patient laboratory values when | ||
authorized and available; (11) proper utilization (including | ||
over or under utilization) and optimum therapeutic outcomes; | ||
and (12) abuse and misuse.
| ||
(z) "Electronically transmitted prescription" means a | ||
prescription that is created, recorded, or stored by | ||
electronic means; issued and validated with an electronic | ||
signature; and transmitted by electronic means directly from | ||
the prescriber to a pharmacy. An electronic prescription is | ||
not an image of a physical prescription that is transferred by | ||
electronic means from computer to computer, facsimile to | ||
facsimile, or facsimile to computer.
| ||
(aa) "Medication therapy management services" means a | ||
distinct service or group of services offered by licensed | ||
pharmacists, physicians licensed to practice medicine in all | ||
its branches, advanced practice registered nurses authorized | ||
in a written agreement with a physician licensed to practice | ||
medicine in all its branches, or physician assistants | ||
authorized in guidelines by a supervising physician that | ||
optimize therapeutic outcomes for individual patients through | ||
improved medication use. In a retail or other non-hospital | ||
pharmacy, medication therapy management services shall consist | ||
of the evaluation of prescription drug orders and patient |
medication records to resolve conflicts with the following: | ||
(1) known allergies; | ||
(2) drug or potential therapy contraindications; | ||
(3) reasonable dose, duration of use, and route of | ||
administration, taking into consideration factors such as | ||
age, gender, and contraindications; | ||
(4) reasonable directions for use; | ||
(5) potential or actual adverse drug reactions; | ||
(6) drug-drug interactions; | ||
(7) drug-food interactions; | ||
(8) drug-disease contraindications; | ||
(9) identification of therapeutic duplication; | ||
(10) patient laboratory values when authorized and | ||
available; | ||
(11) proper utilization (including over or under | ||
utilization) and optimum therapeutic outcomes; and | ||
(12) drug abuse and misuse. | ||
"Medication therapy management services" includes the | ||
following: | ||
(1) documenting the services delivered and | ||
communicating the information provided to patients' | ||
prescribers within an appropriate time frame, not to | ||
exceed 48 hours; | ||
(2) providing patient counseling designed to enhance a | ||
patient's understanding and the appropriate use of his or | ||
her medications; and |
(3) providing information, support services, and | ||
resources designed to enhance a patient's adherence with | ||
his or her prescribed therapeutic regimens. | ||
"Medication therapy management services" may also include | ||
patient care functions authorized by a physician licensed to | ||
practice medicine in all its branches for his or her | ||
identified patient or groups of patients under specified | ||
conditions or limitations in a standing order from the | ||
physician. | ||
"Medication therapy management services" in a licensed | ||
hospital may also include the following: | ||
(1) reviewing assessments of the patient's health | ||
status; and | ||
(2) following protocols of a hospital pharmacy and | ||
therapeutics committee with respect to the fulfillment of | ||
medication orders.
| ||
(bb) "Pharmacist care" means the provision by a pharmacist | ||
of medication therapy management services, with or without the | ||
dispensing of drugs or devices, intended to achieve outcomes | ||
that improve patient health, quality of life, and comfort and | ||
enhance patient safety.
| ||
(cc) "Protected health information" means individually | ||
identifiable health information that, except as otherwise | ||
provided, is:
| ||
(1) transmitted by electronic media; | ||
(2) maintained in any medium set forth in the |
definition of "electronic media" in the federal Health | ||
Insurance Portability and Accountability Act; or | ||
(3) transmitted or maintained in any other form or | ||
medium. | ||
"Protected health information" does not include | ||
individually identifiable health information found in: | ||
(1) education records covered by the federal Family | ||
Educational Right and Privacy Act; or | ||
(2) employment records held by a licensee in its role | ||
as an employer. | ||
(dd) "Standing order" means a specific order for a patient | ||
or group of patients issued by a physician licensed to | ||
practice medicine in all its branches in Illinois. | ||
(ee) "Address of record" means the designated address | ||
recorded by the Department in the applicant's application file | ||
or licensee's license file maintained by the Department's | ||
licensure maintenance unit. | ||
(ff) "Home pharmacy" means the location of a pharmacy's | ||
primary operations.
| ||
(gg) "Email address of record" means the designated email | ||
address recorded by the Department in the applicant's | ||
application file or the licensee's license file, as maintained | ||
by the Department's licensure maintenance unit. | ||
(Source: P.A. 100-208, eff. 1-1-18; 100-497, eff. 9-8-17; | ||
100-513, eff. 1-1-18; 100-804, eff. 1-1-19; 100-863, eff. | ||
8-14-18; 101-349, eff. 1-1-20; revised 8-21-20.) |
Section 20-55. The Illinois Public Aid Code is amended by | ||
changing Section 12-4.35 and by adding Section 5-5.06b as | ||
follows: | ||
(305 ILCS 5/5-5.06b new) | ||
Sec. 5-5.06b. Dental services. On and after July 1, 2021, | ||
dental services provided to adults and children under the | ||
medical assistance program may be established and paid at no | ||
less than the rates published by the Department and effective | ||
January 1, 2020 for all local health departments as the fee | ||
schedule for children and adult recipients but shall include | ||
the following dental procedures and amounts: D0140 $19.12, | ||
D0150 $24.84, D0220 $6.61, D0230 $4.48, D0272 $11.09, D0274 | ||
$19.94, D1110 $48.38, D2140 $36.40, D2150 $56.82, D2391 | ||
$36.40, D2392 $56.82, D5110 $444.09, D5120 $444.09, D7140 | ||
$46.16, D7210 $67.73.
| ||
(305 ILCS 5/12-4.35)
| ||
Sec. 12-4.35. Medical services for certain noncitizens.
| ||
(a) Notwithstanding
Section 1-11 of this Code or Section | ||
20(a) of the Children's Health Insurance
Program Act, the | ||
Department of Healthcare and Family Services may provide | ||
medical services to
noncitizens who have not yet attained 19 | ||
years of age and who are not eligible
for medical assistance | ||
under Article V of this Code or under the Children's
Health |
Insurance Program created by the Children's Health Insurance | ||
Program Act
due to their not meeting the otherwise applicable | ||
provisions of Section 1-11
of this Code or Section 20(a) of the | ||
Children's Health Insurance Program Act.
The medical services | ||
available, standards for eligibility, and other conditions
of | ||
participation under this Section shall be established by rule | ||
by the
Department; however, any such rule shall be at least as | ||
restrictive as the
rules for medical assistance under Article | ||
V of this Code or the Children's
Health Insurance Program | ||
created by the Children's Health Insurance Program
Act.
| ||
(a-5) Notwithstanding Section 1-11 of this Code, the | ||
Department of Healthcare and Family Services may provide | ||
medical assistance in accordance with Article V of this Code | ||
to noncitizens over the age of 65 years of age who are not | ||
eligible for medical assistance under Article V of this Code | ||
due to their not meeting the otherwise applicable provisions | ||
of Section 1-11 of this Code, whose income is at or below 100% | ||
of the federal poverty level after deducting the costs of | ||
medical or other remedial care, and who would otherwise meet | ||
the eligibility requirements in Section 5-2 of this Code. The | ||
medical services available, standards for eligibility, and | ||
other conditions of participation under this Section shall be | ||
established by rule by the Department; however, any such rule | ||
shall be at least as restrictive as the rules for medical | ||
assistance under Article V of this Code. | ||
(a-6) By May 30, 2022, notwithstanding Section 1-11 of |
this Code, the Department of Healthcare and Family Services | ||
may provide medical services to noncitizens 55 years of age | ||
through 64 years of age who (i) are not eligible for medical | ||
assistance under Article V of this Code due to their not | ||
meeting the otherwise applicable provisions of Section 1-11 of | ||
this Code and (ii) have income at or below 133% of the federal | ||
poverty level plus 5% for the applicable family size as | ||
determined under applicable federal law and regulations. | ||
Persons eligible for medical services under this amendatory | ||
Act of the 102nd General Assembly shall receive benefits | ||
identical to the benefits provided under the Health Benefits | ||
Service Package as that term is defined in subsection (m) of | ||
Section 5-1.1 of this Code. | ||
(b) The Department is authorized to take any action, | ||
including without
limitation cessation or limitation of | ||
enrollment, reduction of available medical services,
and | ||
changing standards for eligibility, that is deemed necessary | ||
by the
Department during a State fiscal year to assure that | ||
payments under this
Section do not exceed available funds.
| ||
(c) Continued enrollment of
individuals into the program | ||
created under subsection (a) of this Section in any fiscal | ||
year is
contingent upon continued enrollment of individuals | ||
into the Children's Health
Insurance Program during that | ||
fiscal year.
| ||
(d) (Blank).
| ||
(Source: P.A. 101-636, eff. 6-10-20.)
|
Section 20-60. The Children's Mental Health Act of 2003 is | ||
amended by changing Section 5 as follows:
| ||
(405 ILCS 49/5)
| ||
Sec. 5. Children's Mental Health Plan.
| ||
(a) The State of Illinois shall develop a Children's | ||
Mental Health Plan
containing short-term and long-term | ||
recommendations to provide
comprehensive, coordinated mental
| ||
health prevention, early intervention, and treatment services | ||
for children from
birth through age 18. This Plan
shall | ||
include but not be limited to:
| ||
(1) Coordinated provider services and interagency | ||
referral networks for
children from birth through age 18 | ||
to maximize resources and
minimize duplication of | ||
services.
| ||
(2) Guidelines for incorporating social and emotional | ||
development into
school learning standards and educational | ||
programs, pursuant to
Section 15 of this Act.
| ||
(3) Protocols for implementing screening and | ||
assessment of children prior
to any admission to an | ||
inpatient hospital for psychiatric services,
pursuant to | ||
subsection (a) of Section 5-5.23 of the Illinois Public | ||
Aid
Code.
| ||
(4) Recommendations regarding a State budget for | ||
children's mental
health prevention, early intervention, |
and treatment across all State
agencies.
| ||
(5) Recommendations for State and local mechanisms for | ||
integrating
federal, State, and local
funding sources for | ||
children's mental health.
| ||
(6) Recommendations for building a qualified and | ||
adequately trained
workforce prepared to provide mental | ||
health services for children
from birth through age 18 and | ||
their families.
| ||
(7) Recommendations for facilitating research on best | ||
practices and
model programs, and dissemination of this | ||
information to Illinois
policymakers, practitioners, and | ||
the general public through training,
technical assistance, | ||
and educational materials.
| ||
(8) Recommendations for a comprehensive, multi-faceted | ||
public
awareness campaign to reduce the stigma of mental | ||
illness and
educate families, the general public, and | ||
other key audiences about the
benefits of children's | ||
social and emotional development, and how to
access | ||
services.
| ||
(9) Recommendations for creating a quality-driven | ||
children's mental
health system with shared accountability | ||
among key State agencies
and programs that conducts | ||
ongoing needs assessments, uses outcome
indicators and | ||
benchmarks to measure progress, and implements
quality | ||
data tracking and reporting systems. | ||
(10) Recommendations for ensuring all Illinois youth |
receive mental health education and have access to mental | ||
health care in the school setting. In developing these | ||
recommendations, the Children's Mental Health Partnership | ||
created under subsection (b) shall consult with the State | ||
Board of Education, education practitioners, including, | ||
but not limited to, administrators, regional | ||
superintendents of schools,
teachers, and school support | ||
personnel, health care
professionals, including mental | ||
health professionals and child health leaders, disability | ||
advocates, and other representatives as necessary to | ||
ensure the interests of all students are represented.
| ||
(b) The Children's Mental Health Partnership (hereafter | ||
referred to as "the
Partnership") is created. The Partnership | ||
shall have the responsibility of
developing and monitoring the | ||
implementation of the Children's Mental
Health Plan as | ||
approved by the Governor. The Children's Mental Health
| ||
Partnership shall be comprised of: the Secretary of Human | ||
Services or his or
her designee; the State Superintendent of | ||
Education or his or her
designee; the directors of the | ||
departments of Children and Family
Services, Healthcare and | ||
Family Services, Public Health, and Juvenile Justice, or their
| ||
designees;
the head of the Illinois Violence Prevention | ||
Authority, or his or her
designee; the Attorney General or his | ||
or her designee; up to 25
representatives of community mental | ||
health authorities and statewide mental
health, children and | ||
family advocacy,
early childhood, education, health, substance |
abuse, violence prevention,
and juvenile justice organizations | ||
or associations, to be appointed by the
Governor; and 2 | ||
members of each caucus of the House of
Representatives and | ||
Senate appointed by the Speaker of the House of
| ||
Representatives and the President of the Senate, respectively. | ||
The
Governor shall appoint the Partnership Chair and shall | ||
designate a
Governor's staff liaison to work with the | ||
Partnership.
| ||
(c) The Partnership shall submit a Preliminary Plan to the | ||
Governor on
September 30, 2004 and shall submit the Final Plan | ||
on June 30, 2005.
Thereafter, on September 30 of each year, the | ||
Partnership shall submit an
annual report to the Governor on | ||
the progress of Plan implementation
and recommendations for | ||
revisions in the Plan.
The Final Plan and annual reports | ||
submitted in subsequent years shall include
estimates of | ||
savings achieved in prior fiscal years under subsection (a) of
| ||
Section
5-5.23 of the Illinois Public Aid Code and federal | ||
financial participation
received under subsection (b) of
| ||
Section 5-5.23 of that Code. The Department of Healthcare and | ||
Family Services shall provide
technical assistance in | ||
developing these estimates and reports.
| ||
(Source: P.A. 94-696, eff. 6-1-06; 95-331, eff. 8-21-07.)
| ||
Section 20-62. The Compassionate Use of Medical Cannabis | ||
Program Act is amended by changing Section 62 as follows: |
(410 ILCS 130/62) | ||
Sec. 62. Opioid Alternative Pilot Program. | ||
(a) The Department of Public Health shall establish the | ||
Opioid Alternative Pilot Program. Licensed dispensing | ||
organizations shall allow persons with a written certification | ||
from a certifying health care professional under Section 36 to | ||
purchase medical cannabis upon enrollment in the Opioid | ||
Alternative Pilot Program. The Department of Public Health | ||
shall adopt rules or establish procedures allowing qualified | ||
veterans to participate in the Opioid Alternative Pilot | ||
Program. For a person to receive medical cannabis under this | ||
Section, the person must present the written certification | ||
along with a valid driver's license or state identification | ||
card to the licensed dispensing organization specified in his | ||
or her application. The dispensing organization shall verify | ||
the person's status as an Opioid Alternative Pilot Program | ||
participant through the Department of Public Health's online | ||
verification system. | ||
(b) The Opioid Alternative Pilot Program shall be limited | ||
to participation by Illinois residents age 21 and older. | ||
(c) The Department of Financial and Professional | ||
Regulation shall specify that all licensed dispensing | ||
organizations participating in the Opioid Alternative Pilot | ||
Program use the Illinois Cannabis Tracking System. The | ||
Department of Public Health shall establish and maintain the | ||
Illinois Cannabis Tracking System. The Illinois Cannabis |
Tracking System shall be used to collect information about all | ||
persons participating in the Opioid Alternative Pilot Program | ||
and shall be used to track the sale of medical cannabis for | ||
verification purposes. | ||
Each dispensing organization shall retain a copy of the | ||
Opioid Alternative Pilot Program certification and other | ||
identifying information as required by the Department of | ||
Financial and Professional Regulation, the Department of | ||
Public Health, and the Illinois State Police in the Illinois | ||
Cannabis Tracking System. | ||
The Illinois Cannabis Tracking System shall be accessible | ||
to the Department of Financial and Professional Regulation, | ||
Department of Public Health, Department of Agriculture, and | ||
the Illinois State Police. | ||
The Department of Financial and Professional Regulation in | ||
collaboration with the Department of Public Health shall | ||
specify the data requirements for the Opioid Alternative Pilot | ||
Program by licensed dispensing organizations; including, but | ||
not limited to, the participant's full legal name, address, | ||
and date of birth, date on which the Opioid Alternative Pilot | ||
Program certification was issued, length of the participation | ||
in the Program, including the start and end date to purchase | ||
medical cannabis, name of the issuing physician, copy of the | ||
participant's current driver's license or State identification | ||
card, and phone number. | ||
The Illinois Cannabis Tracking System shall provide |
verification of a person's participation in the Opioid | ||
Alternative Pilot Program for law enforcement at any time and | ||
on any day. | ||
(d) The certification for Opioid Alternative Pilot Program | ||
participant must be issued by a certifying health care | ||
professional who is licensed to practice in Illinois under the | ||
Medical Practice Act of 1987, the Nurse Practice Act, or the | ||
Physician Assistant Practice Act of 1987 and who is in good | ||
standing and holds a controlled substances license under | ||
Article III of the Illinois Controlled Substances Act. | ||
The certification for an Opioid Alternative Pilot Program | ||
participant shall be written within 90 days before the | ||
participant submits his or her certification to the dispensing | ||
organization. | ||
The written certification uploaded to the Illinois | ||
Cannabis Tracking System shall be accessible to the Department | ||
of Public Health. | ||
(e) Upon verification of the individual's valid | ||
certification and enrollment in the Illinois Cannabis Tracking | ||
System, the dispensing organization may dispense the medical | ||
cannabis, in amounts not exceeding 2.5 ounces of medical | ||
cannabis per 14-day period to the participant at the | ||
participant's specified dispensary for no more than 90 days. | ||
An Opioid Alternative Pilot Program participant shall not | ||
be registered as a medical cannabis cardholder. The dispensing | ||
organization shall verify that the person is not an active |
registered qualifying patient prior to enrollment in the | ||
Opioid Alternative Pilot Program and each time medical | ||
cannabis is dispensed. | ||
Upon receipt of a written certification under the Opioid | ||
Alternative Pilot Program, the Department of Public Health | ||
shall electronically forward the patient's identification | ||
information to the Prescription Monitoring Program established | ||
under the Illinois Controlled Substances Act and certify that | ||
the individual is permitted to engage in the medical use of | ||
cannabis. For the purposes of patient care, the Prescription | ||
Monitoring Program shall make a notation on the person's | ||
prescription record stating that the person has a written | ||
certification under the Opioid Alternative Pilot Program and | ||
is a patient who is entitled to the lawful medical use of | ||
cannabis. If the person is no longer authorized to engage in | ||
the medical use of cannabis, the Department of Public Health | ||
shall notify the Prescription Monitoring Program and | ||
Department of Human Services to remove the notation from the | ||
person's record. The Department of Human Services and the | ||
Prescription Monitoring Program shall establish a system by | ||
which the information may be shared electronically. This | ||
confidential list may not be combined or linked in any manner | ||
with any other list or database except as provided in this | ||
Section. | ||
(f) An Opioid Alternative Pilot Program participant shall | ||
not be considered a qualifying patient with a debilitating |
medical condition under this Act and shall be provided access | ||
to medical cannabis solely for the duration of the | ||
participant's certification. Nothing in this Section shall be | ||
construed to limit or prohibit an Opioid Alternative Pilot | ||
Program participant who has a debilitating medical condition | ||
from applying to the Compassionate Use of Medical Cannabis | ||
Program. | ||
(g) A person with a provisional registration under Section | ||
55 shall not be considered an Opioid Alternative Pilot Program | ||
participant. | ||
(h) The Department of Financial and Professional | ||
Regulation and the Department of Public Health shall submit | ||
emergency rulemaking to implement the changes made by this | ||
amendatory Act of the 100th General Assembly by December 1, | ||
2018. The Department of Financial and Professional Regulation, | ||
the Department of Agriculture, the Department of Human | ||
Services, the Department of Public Health, and the Illinois | ||
State Police shall utilize emergency purchase authority for 12 | ||
months after the effective date of this amendatory Act of the | ||
100th General Assembly for the purpose of implementing the | ||
changes made by this amendatory Act of the 100th General | ||
Assembly. | ||
(i) Dispensing organizations are not authorized to | ||
dispense medical cannabis to Opioid Alternative Pilot Program | ||
participants until administrative rules are approved by the | ||
Joint Committee on Administrative Rules and go into effect. |
(j) The provisions of this Section are inoperative on and | ||
after July 1, 2025 2020 .
| ||
(Source: P.A. 100-1114, eff. 8-28-18; 101-363, eff. 8-9-19.) | ||
Section 20-65. The Cadmium-Safe Kids Act is amended by | ||
changing Section 30 as follows: | ||
(430 ILCS 140/30)
| ||
Sec. 30. Enforcement and penalties. | ||
(a) The Attorney General is responsible for administering | ||
and ensuring compliance with this Act, including the | ||
development and adoption of any rules, if necessary, for the | ||
implementation and enforcement of this Act.
| ||
(b) The Attorney General shall develop and implement a | ||
process for receiving and handling complaints from individuals | ||
regarding possible violations of this Act. | ||
(c) The Attorney General may conduct any investigation | ||
deemed necessary regarding possible violations of this Act | ||
including, without limitation, the issuance of subpoenas to: | ||
(i) require the filing of a statement or report or answer | ||
interrogatories in writing as to all information relevant to | ||
the alleged violations; (ii) examine under oath any person who | ||
possesses knowledge or information directly related to the | ||
alleged violations; and (iii) examine any record, book, | ||
document, account, or paper necessary to investigate the | ||
alleged violation. |
(d) Service by the Attorney General of any notice | ||
requiring a person to file a statement or report, or of a | ||
subpoena upon any person, shall be made: | ||
(1) personally by delivery of a duly executed copy | ||
thereof to the person to be served or, if a person is not a | ||
natural person, in the manner provided in the Code of | ||
Civil Procedure when a complaint is filed; or | ||
(2) by mailing by certified mail a duly executed copy | ||
thereof to the person to be served at his or her last known | ||
abode or principal place of business within this State. | ||
(e) If the Attorney General determines that there is a | ||
reason to believe that a violation of the Act has occurred, | ||
then the Attorney General may bring an action in the name of | ||
the People of the State to obtain temporary, preliminary, or | ||
permanent injunctive relief for any act, policy, or practice | ||
that violates this Act. | ||
(f) If any person fails or refuses to file any statement or | ||
report, or obey any subpoena, issued pursuant to subsection | ||
(c) of this Section, then the Attorney General may proceed to | ||
initiate a civil action pursuant to subsection (e) of this | ||
Section, or file a complaint in the circuit court for the | ||
granting of injunctive relief, including restraining the | ||
conduct that is alleged to violate this Act until the person | ||
files the statement or report, or obeys the subpoena.
| ||
(g) Relief that may be granted. | ||
(1) In any civil action brought pursuant to subsection |
(e) of this Section, the Attorney General may obtain as a | ||
remedy, equitable relief (including any permanent or | ||
preliminary injunction, temporary restraining order, or | ||
other order, including an order enjoining the defendant | ||
from engaging in a violation or ordering any action as may | ||
be appropriate). In addition, the Attorney General may | ||
request and the Court may impose a civil penalty in an | ||
amount not to exceed $50,000 for each violation. For | ||
purposes of this subsection, each item and each standard | ||
constitutes a separate violation. | ||
(2) A civil penalty imposed or a settlement or other | ||
payment made pursuant to this Act shall be made payable to | ||
the Attorney General's State Projects and Court Ordered | ||
Distribution Fund, which is created as a special fund in | ||
the State Treasury. This paragraph shall constitute a | ||
continuing appropriation of the amounts received by this | ||
Fund from any source. Moneys in the Fund shall be used for | ||
the performance of any function pertaining to the exercise | ||
of the duties of the Attorney General. Money in the Fund | ||
shall be used, subject to appropriation, for the | ||
performance of any function pertaining to the exercise of | ||
the duties of the Attorney General including but not | ||
limited to enforcement of any law of this State, product | ||
testing, and conducting public education programs. | ||
(3) Any funds collected under this Section in an | ||
action in which the State's Attorney has prevailed shall |
be retained by the county in which he or she serves. | ||
(h) The penalties and injunctions provided in this Act are | ||
in addition to any penalties, injunctions, or other relief | ||
provided under any other law. Nothing in this Act
shall bar a | ||
cause of action by the State for any other penalty, | ||
injunction, or relief
provided by any other law.
| ||
(Source: P.A. 96-1379, eff. 7-29-10.) | ||
Section 20-70. The State's Attorneys Appellate | ||
Prosecutor's Act is amended by changing Sections 3, 4.12, 9, | ||
and 9.01 as follows:
| ||
(725 ILCS 210/3) (from Ch. 14, par. 203)
| ||
Sec. 3.
There is created the Office of the State's | ||
Attorneys
Appellate Prosecutor as a judicial agency of state | ||
government.
| ||
(a) The Office of the State's Attorneys Appellate | ||
Prosecutor shall
be governed by a board of governors which
| ||
shall consist
of 10 members as follows:
| ||
(1) Eight State's Attorneys, 2 to be elected from each | ||
District
containing less than 3,000,000 inhabitants;
| ||
(2) The State's Attorney of Cook County or his or her | ||
designee; and
| ||
(3) One State's Attorney to be bi-annually annually | ||
appointed by the other 9 members.
| ||
(b) Voting for elected members shall be by District with |
each of the
State's Attorneys voting from their respective | ||
district. Each
board member must be duly elected or appointed | ||
and serving as
State's Attorney in the district from which he | ||
was elected or appointed.
| ||
(c) Elected members shall serve for a term of 2 years | ||
commencing upon their election and until their successors are | ||
duly elected or
appointed and qualified.
| ||
(d) An bi-annually annual election of members of the board
| ||
shall be held within 30 days prior or subsequent to the | ||
beginning of the each odd numbered calendar fiscal year, and | ||
the board shall certify
the results to the Secretary of State.
| ||
(e) The board shall promulgate rules of procedure for the
| ||
election of its members and the conduct of its meetings and | ||
shall elect
a Chairman and a Vice-Chairman and such other | ||
officers as it deems
appropriate. The board shall meet at | ||
least once every 3
months, and in addition thereto as directed | ||
by the Chairman, or upon the special
call of any 5 members of | ||
the board, in writing, sent to the
Chairman, designating the | ||
time and place of the meeting.
| ||
(f) Five members of the board shall constitute
a quorum | ||
for the purpose of transacting business.
| ||
(g) Members of the board shall serve without compensation, | ||
but
shall be reimbursed for necessary expenses incurred in the | ||
performance
of their duties.
| ||
(h) A position shall be vacated by either a member's | ||
resignation,
removal or inability to serve as State's |
Attorney.
| ||
(i) Vacancies on the board of elected members shall be | ||
filled
within 90 days of the occurrence of the vacancy by a | ||
special election
held by the State's Attorneys in the district | ||
where the vacancy
occurred. Vacancies on the board of the | ||
appointed member shall be
filled within 90 days of the | ||
occurrence of the vacancy by a special
election by the | ||
members. In the case of a special election, the tabulation and | ||
certification of the results may be conducted at any regularly | ||
scheduled quarterly or special meeting called for that | ||
purpose. A member elected or appointed to fill
such position | ||
shall serve for the unexpired term of the member whom he
is | ||
succeeding. Any member may be re-elected or re-appointed for
| ||
additional terms.
| ||
(Source: P.A. 99-208, eff. 7-30-15.)
| ||
(725 ILCS 210/4.12) | ||
Sec. 4.12. Best Practices Protocol Committee. The Board | ||
may shall establish a Best Practices Protocol Committee which | ||
may shall evaluate and recommend a Best Practices Protocol on | ||
specific issues related to the implementation of the criminal | ||
justice system investigation and prosecution of serious | ||
criminal offenses . The Best Practices Committee may shall | ||
review the causes of wrongful convictions and make | ||
recommendations to improve and enhance public safety, with due | ||
consideration for the rights of the accused and the rights of |
crime victims . The Best Practices Protocol Committee shall: | ||
(1) Propose enhanced procedures relevant to the | ||
investigation and prosecution of criminal offenses. | ||
(2) Collaborate with law enforcement partners in the | ||
development of enhanced procedures. | ||
(3) Review public and private sector reports dealing | ||
with reduction of wrongful convictions. | ||
(4) Identify and assess innovations to the criminal | ||
justice system. | ||
(5) Examine scientific studies concerning new | ||
procedures. | ||
(6) Create training programs for prosecutors and | ||
police on the best practice protocols developed by the | ||
Committee in collaboration with law enforcement. | ||
(7) Review specific proposals submitted by the General | ||
Assembly by way of resolution and report back its findings | ||
and recommendations in a timely manner.
| ||
(Source: P.A. 98-938, eff. 8-15-14.)
| ||
(725 ILCS 210/9) (from Ch. 14, par. 209)
| ||
Sec. 9.
There is created a special fund in the State | ||
Treasury designated
as the State's Attorneys Appellate | ||
Prosecutor's County
Fund which is to be held in trust for this | ||
purpose . It shall be funded from contributions collected from | ||
the counties in
the program, other than moneys received from | ||
the counties for the programs
and publications authorized by |
Section 4.10 of this Act. The contributions
shall be based on | ||
proportional pro rated shares as determined by the board based
| ||
on the populations of the participating counties and their | ||
level of participation . This
fund is to be used exclusively | ||
for the expenses of the Office.
| ||
(Source: P.A. 84-1062.)
| ||
(725 ILCS 210/9.01) (from Ch. 14, par. 209.01)
| ||
Sec. 9.01.
The For State fiscal years beginning on or | ||
after July 1, 2017, the General Assembly shall appropriate | ||
money for the expenses
of the Office, other than the expenses | ||
of the Office incident
to the programs and publications | ||
authorized by Section 4.10 of this Act,
from such Funds and in | ||
such amounts as it may determine except for employees in the | ||
collective bargaining unit, for which all personal services | ||
expenses shall be paid from the General Revenue Fund .
| ||
(Source: P.A. 101-10, eff. 6-5-19.)
| ||
Section 20-80. The Workers' Compensation Act is amended by | ||
changing Sections 13 and 14 as follows:
| ||
(820 ILCS 305/13) (from Ch. 48, par. 138.13)
| ||
Sec. 13. There is created an Illinois Workers' | ||
Compensation Commission consisting of 10
members to be | ||
appointed by the Governor, by and with the consent of the
| ||
Senate, 3 of whom shall be representative citizens of the
|
employing class operating under this Act and 3 of whom shall
be | ||
from a labor organization recognized under the National Labor | ||
Relations Act or an attorney who has represented labor | ||
organizations or has represented employees in workers' | ||
compensation cases, and 4 of whom shall be representative | ||
citizens not identified
with either the employing or employee | ||
classes. Not more than 6 members
of the Commission shall be of | ||
the same political party.
| ||
One of the
members not identified with either the | ||
employing or employee classes shall
be designated by the | ||
Governor as Chairman. The Chairman shall be the chief
| ||
administrative and executive officer of the Commission; and he | ||
or she shall
have general supervisory authority over all | ||
personnel of the Commission,
including arbitrators and | ||
Commissioners, and the final authority in all
administrative | ||
matters relating to the Commissioners, including but not
| ||
limited to the assignment and distribution of cases and | ||
assignment of
Commissioners to the panels, except in the | ||
promulgation of procedural rules
and orders under Section 16 | ||
and in the determination of cases under this Act.
| ||
Notwithstanding the general supervisory authority of the | ||
Chairman, each
Commissioner, except those assigned to the | ||
temporary panel, shall have the
authority to hire and | ||
supervise 2 staff attorneys each. Such staff attorneys
shall | ||
report directly to the individual Commissioner.
| ||
A formal training program for newly-appointed |
Commissioners shall be
implemented. The training program shall | ||
include the following:
| ||
(a) substantive and procedural aspects of the office | ||
of Commissioner;
| ||
(b) current issues in workers' compensation law and | ||
practice;
| ||
(c) medical lectures by specialists in areas such as | ||
orthopedics,
ophthalmology, psychiatry, rehabilitation | ||
counseling;
| ||
(d) orientation to each operational unit of the | ||
Illinois Workers' Compensation Commission;
| ||
(e) observation of experienced arbitrators and | ||
Commissioners conducting
hearings of cases, combined with | ||
the opportunity to discuss evidence
presented and rulings | ||
made;
| ||
(f) the use of hypothetical cases requiring the | ||
newly-appointed
Commissioner to issue judgments as a means | ||
to evaluating knowledge and
writing ability;
| ||
(g) writing skills;
| ||
(h) professional and ethical standards pursuant to | ||
Section 1.1 of this Act; | ||
(i) detection of workers' compensation fraud and | ||
reporting obligations of Commission employees and | ||
appointees; | ||
(j) standards of evidence-based medical treatment and | ||
best practices for measuring and improving quality and |
health care outcomes in the workers' compensation system, | ||
including but not limited to the use of the American | ||
Medical Association's "Guides to the Evaluation of | ||
Permanent Impairment" and the practice of utilization | ||
review; and | ||
(k) substantive and procedural aspects of coal | ||
workers' pneumoconiosis (black lung) cases. | ||
A formal and ongoing professional development program | ||
including, but not
limited to, the above-noted areas shall be | ||
implemented to keep
Commissioners informed of recent | ||
developments and issues and to assist them
in maintaining and | ||
enhancing their professional competence. Each Commissioner | ||
shall complete 20 hours of training in the above-noted areas | ||
during every 2 years such Commissioner shall remain in office.
| ||
The Commissioner candidates, other than the Chairman, must | ||
meet one of
the following qualifications: (a) licensed to | ||
practice law in the State of
Illinois; or (b) served as an | ||
arbitrator at the Illinois Workers' Compensation
Commission | ||
for at least 3 years; or (c) has at least 4 years of
| ||
professional labor relations experience. The Chairman | ||
candidate must have
public or private sector management and | ||
budget experience, as determined
by the Governor.
| ||
Each Commissioner shall devote full time to his duties and | ||
any
Commissioner who is an attorney-at-law shall not engage in | ||
the practice
of law, nor shall any Commissioner hold any other | ||
office or position of
profit under the United States or this |
State or any municipal
corporation or political subdivision of | ||
this State, nor engage in any other
business, employment, or | ||
vocation.
| ||
The term of office of each member of the Commission | ||
holding office on
the effective date of this amendatory Act of | ||
1989 is abolished, but
the incumbents shall continue to | ||
exercise all of the powers and be subject
to all of the duties | ||
of Commissioners until their respective successors are
| ||
appointed and qualified.
| ||
The Illinois Workers' Compensation Commission shall | ||
administer this Act.
| ||
In the promulgation of procedural rules, the determination | ||
of cases heard en banc, and other matters determined by the | ||
full Commission, the Chairman's vote shall break a tie in the | ||
event of a tie vote.
| ||
The members shall be appointed by the Governor, with the | ||
advice and
consent of the Senate, as follows:
| ||
(a) After the effective date of this amendatory Act of | ||
1989, 3
members, at least one of
each political party, and | ||
one of whom shall be a representative citizen
of the | ||
employing class operating under this Act, one of whom | ||
shall be
a representative citizen of the class of | ||
employees covered under this
Act, and one of whom shall be | ||
a representative citizen not identified
with either the | ||
employing or employee classes, shall be appointed
to hold | ||
office until the third Monday in January of 1993, and |
until their
successors are appointed and qualified, and 4 | ||
members, one of whom shall be
a representative citizen of | ||
the employing class operating under this Act,
one of whom | ||
shall be a representative citizen of the class of | ||
employees
covered in this Act, and two of whom shall be | ||
representative citizens not
identified with either the | ||
employing or employee classes, one of whom shall
be | ||
designated by the Governor as Chairman (at least one of | ||
each of the two
major political parties) shall be | ||
appointed to hold office until the third
Monday of January | ||
in 1991, and until their successors are appointed and
| ||
qualified.
| ||
(a-5) Notwithstanding any other provision of this | ||
Section,
the term of each member of the Commission
who was | ||
appointed by the Governor and is in office on June 30, 2003 | ||
shall
terminate at the close of business on that date or | ||
when all of the successor
members to be appointed pursuant | ||
to this amendatory Act of the 93rd General
Assembly have | ||
been appointed by the Governor, whichever occurs later. As | ||
soon
as possible, the Governor shall appoint persons to | ||
fill the vacancies created
by this amendatory Act. Of the | ||
initial commissioners appointed pursuant to
this | ||
amendatory Act of the 93rd General Assembly, 3 shall be | ||
appointed for
terms ending on the third Monday in January, | ||
2005, and 4 shall be appointed
for terms ending on the | ||
third Monday in January, 2007.
|
(a-10) After the effective date of this amendatory Act | ||
of the 94th General Assembly, the Commission shall be | ||
increased to 10 members. As soon as possible after the | ||
effective date of this amendatory Act of the 94th General | ||
Assembly, the Governor shall appoint, by and with the | ||
consent of the
Senate, the 3 members added to the | ||
Commission under this amendatory Act of the 94th General | ||
Assembly, one of whom shall be a representative citizen of | ||
the employing class operating under this Act, one of whom | ||
shall be a representative of the class of employees | ||
covered under this Act, and one of whom shall be a | ||
representative citizen not identified with either the | ||
employing or employee classes. Of the members appointed | ||
under this amendatory Act of the 94th General Assembly, | ||
one shall be appointed for a term ending on the third | ||
Monday in January, 2007, and 2 shall be appointed for | ||
terms ending on the third Monday in January, 2009, and | ||
until their successors are appointed and qualified.
| ||
(b) Members shall thereafter be appointed to hold | ||
office for terms of 4
years from the third Monday in | ||
January of the year of their appointment,
and until their | ||
successors are appointed and qualified. All such
| ||
appointments shall be made so that the composition of the | ||
Commission is in
accordance with the provisions of the | ||
first paragraph of this Section.
| ||
Each Commissioner shall receive an annual salary equal to |
70% of that of a Circuit Court Judge in the Judicial Circuit | ||
constituted by the First Judicial District under the Salaries | ||
Act; the Chairman shall receive an annual salary of 5% more | ||
than the other Commissioners. | ||
The Chairman shall receive an annual salary of $42,500, or
| ||
a salary set by the Compensation Review Board, whichever is | ||
greater,
and each other member shall receive an annual salary | ||
of $38,000, or a
salary set by the Compensation Review Board, | ||
whichever is greater.
| ||
In case of a vacancy in the office of a Commissioner during | ||
the
recess of the Senate, the Governor shall make a temporary | ||
appointment
until the next meeting of the Senate, when he | ||
shall nominate some person
to fill such office. Any person so | ||
nominated who is confirmed by the
Senate shall hold office | ||
during the remainder of the term and until his
successor is | ||
appointed and qualified.
| ||
The Illinois Workers' Compensation Commission created by | ||
this amendatory Act of 1989
shall succeed to all the rights, | ||
powers, duties, obligations, records
and other property and | ||
employees of the Industrial Commission which it
replaces as | ||
modified by this amendatory Act of 1989 and all applications
| ||
and reports to actions and proceedings of such prior | ||
Industrial Commission
shall be considered as applications and | ||
reports to actions and proceedings
of the Illinois Workers' | ||
Compensation Commission created by this amendatory Act of | ||
1989.
|
Notwithstanding any other provision of this Act, in the | ||
event the
Chairman shall make a finding that a member is or | ||
will be unavailable to
fulfill the responsibilities of his or | ||
her office, the Chairman shall
advise the Governor and the | ||
member in writing and shall designate a
certified arbitrator | ||
to serve as acting Commissioner. The certified
arbitrator | ||
shall act as a Commissioner until the member resumes the | ||
duties
of his or her office or until a new member is appointed | ||
by the Governor, by
and with the consent of the Senate, if a | ||
vacancy occurs in the office of
the Commissioner, but in no | ||
event shall a certified arbitrator serve in the
capacity of | ||
Commissioner for more than 6 months from the date of
| ||
appointment by the Chairman. A finding by the Chairman that a | ||
member is or
will be unavailable to fulfill the | ||
responsibilities of his or her office
shall be based upon | ||
notice to the Chairman by a member that he or she will
be | ||
unavailable or facts and circumstances made known to the | ||
Chairman which
lead him to reasonably find that a member is | ||
unavailable to fulfill the
responsibilities of his or her | ||
office. The designation of a certified
arbitrator to act as a | ||
Commissioner shall be considered representative of
citizens | ||
not identified with either the employing or employee classes | ||
and
the arbitrator shall serve regardless of his or her | ||
political affiliation.
A certified arbitrator who serves as an | ||
acting Commissioner shall have all
the rights and powers of a | ||
Commissioner, including salary.
|
Notwithstanding any other provision of this Act, the | ||
Governor shall appoint
a special panel of Commissioners | ||
comprised of 3 members who shall be chosen
by the Governor, by | ||
and with the consent of the Senate, from among the
current | ||
ranks of certified arbitrators. Three members shall hold | ||
office
until the Commission in consultation with the Governor | ||
determines that the
caseload on review has been reduced | ||
sufficiently to allow cases to proceed
in a timely manner or | ||
for a term of 18 months from the effective date of
their | ||
appointment by the Governor, whichever shall be earlier. The 3
| ||
members shall be considered representative of citizens not | ||
identified with
either the employing or employee classes and | ||
shall serve regardless of
political affiliation. Each of the 3 | ||
members shall have only such rights
and powers of a | ||
Commissioner necessary to dispose of those cases assigned
to | ||
the special panel. Each of the 3 members appointed to the | ||
special panel
shall receive the same salary as other | ||
Commissioners for the duration of
the panel.
| ||
The Commission may have an Executive Director; if so, the | ||
Executive
Director shall be appointed by the Governor with the | ||
advice and consent of the
Senate. The salary and duties of the | ||
Executive Director shall be fixed by the
Commission.
| ||
On the effective date of this amendatory Act of
the 93rd | ||
General Assembly, the name of the Industrial Commission is | ||
changed to the Illinois Workers' Compensation Commission. | ||
References in any law, appropriation, rule, form, or other
|
document: (i) to the Industrial Commission
are deemed, in | ||
appropriate contexts, to be references to the Illinois | ||
Workers' Compensation Commission for all purposes; (ii) to the | ||
Industrial Commission Operations Fund
are deemed, in | ||
appropriate contexts, to be references to the Illinois | ||
Workers' Compensation Commission Operations Fund for all | ||
purposes; (iii) to the Industrial Commission Operations Fund | ||
Fee are deemed, in appropriate contexts, to be
references to | ||
the Illinois Workers' Compensation Commission Operations Fund | ||
Fee for all
purposes; and (iv) to the Industrial Commission | ||
Operations Fund Surcharge are deemed, in appropriate contexts, | ||
to be
references to the Illinois Workers' Compensation | ||
Commission Operations Fund Surcharge for all
purposes. | ||
(Source: P.A. 101-384, eff. 1-1-20 .)
| ||
(820 ILCS 305/14) (from Ch. 48, par. 138.14)
| ||
Sec. 14. The Commission shall appoint a secretary, an | ||
assistant
secretary, and arbitrators and shall employ such
| ||
assistants and clerical help as may be necessary. Arbitrators | ||
shall be appointed pursuant to this Section, notwithstanding | ||
any provision of the Personnel Code.
| ||
Each arbitrator appointed after June 28, 2011 shall be | ||
required
to demonstrate in writing his or
her knowledge of and | ||
expertise in the law of and judicial processes of
the Workers' | ||
Compensation Act and the Workers' Occupational Diseases Act.
| ||
A formal training program for newly-hired arbitrators |
shall be
implemented. The training program shall include the | ||
following:
| ||
(a) substantive and procedural aspects of the | ||
arbitrator position;
| ||
(b) current issues in workers' compensation law and | ||
practice;
| ||
(c) medical lectures by specialists in areas such as | ||
orthopedics,
ophthalmology, psychiatry, rehabilitation | ||
counseling;
| ||
(d) orientation to each operational unit of the | ||
Illinois Workers' Compensation Commission;
| ||
(e) observation of experienced arbitrators conducting | ||
hearings of cases,
combined with the opportunity to | ||
discuss evidence presented and rulings made;
| ||
(f) the use of hypothetical cases requiring the | ||
trainee to issue
judgments as a means to evaluating | ||
knowledge and writing ability;
| ||
(g) writing skills;
| ||
(h) professional and ethical standards pursuant to | ||
Section 1.1 of this Act; | ||
(i) detection of workers' compensation fraud and | ||
reporting obligations of Commission employees and | ||
appointees; | ||
(j) standards of evidence-based medical treatment and | ||
best practices for measuring and improving quality and | ||
health care outcomes in the workers' compensation system, |
including but not limited to the use of the American | ||
Medical Association's "Guides to the Evaluation of | ||
Permanent Impairment" and the practice of utilization | ||
review; and | ||
(k) substantive and procedural aspects of coal | ||
workers' pneumoconiosis (black lung) cases. | ||
A formal and ongoing professional development program | ||
including, but not
limited to, the above-noted areas shall be | ||
implemented to keep arbitrators
informed of recent | ||
developments and issues and to assist them in
maintaining and | ||
enhancing their professional competence. Each arbitrator shall | ||
complete 20 hours of training in the above-noted areas during | ||
every 2 years such arbitrator shall remain in office.
| ||
Each
arbitrator shall devote full time to his or her | ||
duties and shall serve when
assigned as
an acting Commissioner | ||
when a Commissioner is unavailable in accordance
with the | ||
provisions of Section 13 of this Act. Any
arbitrator who is an | ||
attorney-at-law shall not engage in the practice of
law, nor | ||
shall any arbitrator hold any other office or position of
| ||
profit under the United States or this State or any municipal
| ||
corporation or political subdivision of this State.
| ||
Notwithstanding any other provision of this Act to the | ||
contrary, an arbitrator
who serves as an acting Commissioner | ||
in accordance with the provisions of
Section 13 of this Act | ||
shall continue to serve in the capacity of Commissioner
until | ||
a decision is reached in every case heard by that arbitrator |
while
serving as an acting Commissioner.
| ||
Notwithstanding any other provision of this Section, the | ||
term of all arbitrators serving on June 28, 2011 (the | ||
effective date of Public Act 97-18), including any arbitrators | ||
on administrative leave, shall terminate at the close of | ||
business on July 1, 2011, but the incumbents shall continue to | ||
exercise all of their duties until they are reappointed or | ||
their successors are appointed. | ||
On and after June 28, 2011 (the effective date of Public | ||
Act 97-18), arbitrators shall be appointed to 3-year terms as | ||
follows: | ||
(1) All appointments shall be made by the Governor | ||
with the advice and consent of the Senate. | ||
(2) For their initial appointments, 12 arbitrators | ||
shall be appointed to terms expiring July 1, 2012; 12 | ||
arbitrators shall be appointed to terms expiring July 1, | ||
2013; and all additional arbitrators shall be appointed to | ||
terms expiring July 1, 2014. Thereafter, all arbitrators | ||
shall be appointed to 3-year terms. | ||
Upon the expiration of a term, the Chairman shall evaluate | ||
the performance of the arbitrator and may recommend to the | ||
Governor that he or she be reappointed to a second or | ||
subsequent term by the Governor with the advice and consent of | ||
the Senate. | ||
Each arbitrator appointed on or after June 28, 2011 (the | ||
effective date of Public Act 97-18) and who has not previously |
served as an arbitrator for the Commission shall be required | ||
to be authorized to practice law in this State by the Supreme | ||
Court, and to maintain this authorization throughout his or | ||
her term of employment.
| ||
The performance of all arbitrators shall be reviewed by | ||
the Chairman on
an annual basis. The Chairman shall allow | ||
input from the Commissioners in
all such reviews.
| ||
The Commission shall assign no fewer than 3 arbitrators to | ||
each hearing site. The Commission shall establish a procedure | ||
to ensure that the arbitrators assigned to each hearing site | ||
are assigned cases on a random basis. No arbitrator shall hear | ||
cases in any county, other than Cook County, for more than 2 | ||
years in each 3-year term. | ||
The Secretary and each arbitrator shall receive a per | ||
annum salary of
5% $4,000 less than the per annum salary of | ||
members of The
Illinois Workers' Compensation Commission as
| ||
provided in Section 13 of this Act, payable in equal monthly | ||
installments.
| ||
The members of the Commission, Arbitrators and other | ||
employees whose
duties require them to travel, shall have | ||
reimbursed to them their
actual traveling expenses and | ||
disbursements made or incurred by them in
the discharge of | ||
their official duties while away from their place of
residence | ||
in the performance of their duties.
| ||
The Commission shall provide itself with a seal for the
| ||
authentication of its orders, awards and proceedings upon |
which shall be
inscribed the name of the Commission and the | ||
words "Illinois--Seal".
| ||
The Secretary or Assistant Secretary, under the direction | ||
of the
Commission, shall have charge and custody of the seal of | ||
the Commission
and also have charge and custody of all | ||
records, files, orders,
proceedings, decisions, awards and | ||
other documents on file with the
Commission. He shall furnish | ||
certified copies, under the seal of the
Commission, of any | ||
such records, files, orders, proceedings, decisions,
awards | ||
and other documents on file with the Commission as may be
| ||
required. Certified copies so furnished by the Secretary or | ||
Assistant
Secretary shall be received in evidence before the | ||
Commission or any
Arbitrator thereof, and in all courts, | ||
provided that the original of
such certified copy is otherwise | ||
competent and admissible in evidence.
The Secretary or | ||
Assistant Secretary shall perform such other duties as
may be | ||
prescribed from time to time by the Commission.
| ||
(Source: P.A. 98-40, eff. 6-28-13; 99-642, eff. 7-28-16.)
| ||
ARTICLE 25. HORSE RACING PURSE EQUITY FUND | ||
Section 25-5. The State Finance Act is amended by adding | ||
Sections 5.941 and 6z-129 as follows: | ||
(30 ILCS 105/5.941 new) | ||
Sec. 5.941. The Horse Racing Purse Equity Fund. |
(30 ILCS 105/6z-129 new) | ||
Sec. 6z-129. Horse Racing Purse Equity Fund. Within 60 | ||
calendar days of funds being deposited in the Horse Racing | ||
Purse Equity Fund, the Department of Agriculture shall make | ||
grants, the division of which shall be divided based upon the | ||
annual agreement of all legally recognized horsemen's | ||
associations for the sole purpose of augmenting purses. For | ||
purposes of this Section, a legally recognized horsemen | ||
association is that horsemen association representing the | ||
largest number of owners, trainers, jockeys or Standardbred | ||
drivers who race horses at an Illinois organizational licensee | ||
and that enter into agreements with Illinois organization | ||
licenses to govern the racing meet and that also provide | ||
required consents pursuant to the Illinois Horse Racing Act of | ||
1975. | ||
Section 25-10. The Illinois Horse Racing Act of 1975 is | ||
amended by changing Section 28.1 as follows:
| ||
(230 ILCS 5/28.1)
| ||
Sec. 28.1. Payments.
| ||
(a) Beginning on January 1, 2000, moneys collected by the | ||
Department of
Revenue and the Racing Board pursuant to Section | ||
26 or Section 27
of this Act shall be deposited into the Horse | ||
Racing Fund, which is hereby
created as a special fund in the |
State Treasury.
| ||
(b) Appropriations, as approved by the General
Assembly, | ||
may be made from
the Horse Racing Fund to the Board to pay the
| ||
salaries of the Board members, secretary, stewards,
directors | ||
of mutuels, veterinarians, representatives, accountants,
| ||
clerks, stenographers, inspectors and other employees of the | ||
Board, and
all expenses of the Board incident to the | ||
administration of this Act,
including, but not limited to, all | ||
expenses and salaries incident to the
taking of saliva and | ||
urine samples in accordance with the rules and
regulations of | ||
the Board.
| ||
(c) (Blank).
| ||
(d) Beginning January 1, 2000, payments to all programs in | ||
existence on the
effective date of this amendatory Act of 1999 | ||
that are identified in Sections
26(c), 26(f), 26(h)(11)(C), | ||
and 28, subsections (a), (b), (c), (d), (e), (f),
(g), and (h) | ||
of Section 30, and subsections (a), (b), (c), (d), (e), (f), | ||
(g),
and (h) of Section 31 shall be made from the General | ||
Revenue Fund at the
funding levels determined by amounts paid | ||
under this Act in calendar year
1998. Beginning on the | ||
effective date of this amendatory Act of the 93rd General | ||
Assembly, payments to the Peoria Park District shall be made | ||
from the General Revenue Fund at the funding level determined | ||
by amounts paid to that park district for museum purposes | ||
under this Act in calendar year 1994.
| ||
If an inter-track wagering location licensee's facility |
changes its location, then the payments associated with that | ||
facility under this subsection (d) for museum purposes shall | ||
be paid to the park district in the area where the facility | ||
relocates, and the payments shall be used for museum purposes. | ||
If the facility does not relocate to a park district, then the | ||
payments shall be paid to the taxing district that is | ||
responsible for park or museum expenditures. | ||
(e) Beginning July 1, 2006, the payment authorized under | ||
subsection (d) to museums and aquariums located in park | ||
districts of over 500,000 population shall be paid to museums, | ||
aquariums, and zoos in amounts determined by Museums in the | ||
Park, an association of museums, aquariums, and zoos located | ||
on Chicago Park District property.
| ||
(f) Beginning July 1, 2007, the Children's Discovery | ||
Museum in Normal, Illinois shall receive payments from the | ||
General Revenue Fund at the funding level determined by the | ||
amounts paid to the Miller Park Zoo in Bloomington, Illinois | ||
under this Section in calendar year 2006. | ||
(g) On August 31, 2021, after subtracting all lapse period | ||
spending from the June 30 balance of the prior fiscal year, the | ||
Comptroller shall transfer to the Horse Racing Purse Equity | ||
Fund 50% of the balance within the Horse Racing Fund.
| ||
(Source: P.A. 98-624, eff. 1-29-14.)
| ||
ARTICLE 30. REVENUE |
Section 30-5. The Illinois Income Tax Act is amended by | ||
changing Sections 203, 207, 214, 220, 221, and 222 as follows: | ||
(35 ILCS 5/203) (from Ch. 120, par. 2-203) | ||
Sec. 203. Base income defined. | ||
(a) Individuals. | ||
(1) In general. In the case of an individual, base | ||
income means an
amount equal to the taxpayer's adjusted | ||
gross income for the taxable
year as modified by paragraph | ||
(2). | ||
(2) Modifications. The adjusted gross income referred | ||
to in
paragraph (1) shall be modified by adding thereto | ||
the sum of the
following amounts: | ||
(A) An amount equal to all amounts paid or accrued | ||
to the taxpayer
as interest or dividends during the | ||
taxable year to the extent excluded
from gross income | ||
in the computation of adjusted gross income, except | ||
stock
dividends of qualified public utilities | ||
described in Section 305(e) of the
Internal Revenue | ||
Code; | ||
(B) An amount equal to the amount of tax imposed by | ||
this Act to the
extent deducted from gross income in | ||
the computation of adjusted gross
income for the | ||
taxable year; | ||
(C) An amount equal to the amount received during | ||
the taxable year
as a recovery or refund of real |
property taxes paid with respect to the
taxpayer's | ||
principal residence under the Revenue Act of
1939 and | ||
for which a deduction was previously taken under | ||
subparagraph (L) of
this paragraph (2) prior to July | ||
1, 1991, the retrospective application date of
Article | ||
4 of Public Act 87-17. In the case of multi-unit or | ||
multi-use
structures and farm dwellings, the taxes on | ||
the taxpayer's principal residence
shall be that | ||
portion of the total taxes for the entire property | ||
which is
attributable to such principal residence; | ||
(D) An amount equal to the amount of the capital | ||
gain deduction
allowable under the Internal Revenue | ||
Code, to the extent deducted from gross
income in the | ||
computation of adjusted gross income; | ||
(D-5) An amount, to the extent not included in | ||
adjusted gross income,
equal to the amount of money | ||
withdrawn by the taxpayer in the taxable year from
a | ||
medical care savings account and the interest earned | ||
on the account in the
taxable year of a withdrawal | ||
pursuant to subsection (b) of Section 20 of the
| ||
Medical Care Savings Account Act or subsection (b) of | ||
Section 20 of the
Medical Care Savings Account Act of | ||
2000; | ||
(D-10) For taxable years ending after December 31, | ||
1997, an
amount equal to any eligible remediation | ||
costs that the individual
deducted in computing |
adjusted gross income and for which the
individual | ||
claims a credit under subsection (l) of Section 201; | ||
(D-15) For taxable years 2001 and thereafter, an | ||
amount equal to the
bonus depreciation deduction taken | ||
on the taxpayer's federal income tax return for the | ||
taxable
year under subsection (k) of Section 168 of | ||
the Internal Revenue Code; | ||
(D-16) If the taxpayer sells, transfers, abandons, | ||
or otherwise disposes of property for which the | ||
taxpayer was required in any taxable year to
make an | ||
addition modification under subparagraph (D-15), then | ||
an amount equal
to the aggregate amount of the | ||
deductions taken in all taxable
years under | ||
subparagraph (Z) with respect to that property. | ||
If the taxpayer continues to own property through | ||
the last day of the last tax year for which a | ||
subtraction is allowed with respect to that property | ||
under subparagraph (Z) the taxpayer may claim a | ||
depreciation deduction for federal income tax purposes | ||
and for which the taxpayer was allowed in any taxable | ||
year to make a subtraction modification under | ||
subparagraph (Z), then an amount equal to that | ||
subtraction modification.
| ||
The taxpayer is required to make the addition | ||
modification under this
subparagraph
only once with | ||
respect to any one piece of property; |
(D-17) An amount equal to the amount otherwise | ||
allowed as a deduction in computing base income for | ||
interest paid, accrued, or incurred, directly or | ||
indirectly, (i) for taxable years ending on or after | ||
December 31, 2004, to a foreign person who would be a | ||
member of the same unitary business group but for the | ||
fact that foreign person's business activity outside | ||
the United States is 80% or more of the foreign | ||
person's total business activity and (ii) for taxable | ||
years ending on or after December 31, 2008, to a person | ||
who would be a member of the same unitary business | ||
group but for the fact that the person is prohibited | ||
under Section 1501(a)(27) from being included in the | ||
unitary business group because he or she is ordinarily | ||
required to apportion business income under different | ||
subsections of Section 304. The addition modification | ||
required by this subparagraph shall be reduced to the | ||
extent that dividends were included in base income of | ||
the unitary group for the same taxable year and | ||
received by the taxpayer or by a member of the | ||
taxpayer's unitary business group (including amounts | ||
included in gross income under Sections 951 through | ||
964 of the Internal Revenue Code and amounts included | ||
in gross income under Section 78 of the Internal | ||
Revenue Code) with respect to the stock of the same | ||
person to whom the interest was paid, accrued, or |
incurred. | ||
This paragraph shall not apply to the following:
| ||
(i) an item of interest paid, accrued, or | ||
incurred, directly or indirectly, to a person who | ||
is subject in a foreign country or state, other | ||
than a state which requires mandatory unitary | ||
reporting, to a tax on or measured by net income | ||
with respect to such interest; or | ||
(ii) an item of interest paid, accrued, or | ||
incurred, directly or indirectly, to a person if | ||
the taxpayer can establish, based on a | ||
preponderance of the evidence, both of the | ||
following: | ||
(a) the person, during the same taxable | ||
year, paid, accrued, or incurred, the interest | ||
to a person that is not a related member, and | ||
(b) the transaction giving rise to the | ||
interest expense between the taxpayer and the | ||
person did not have as a principal purpose the | ||
avoidance of Illinois income tax, and is paid | ||
pursuant to a contract or agreement that | ||
reflects an arm's-length interest rate and | ||
terms; or
| ||
(iii) the taxpayer can establish, based on | ||
clear and convincing evidence, that the interest | ||
paid, accrued, or incurred relates to a contract |
or agreement entered into at arm's-length rates | ||
and terms and the principal purpose for the | ||
payment is not federal or Illinois tax avoidance; | ||
or
| ||
(iv) an item of interest paid, accrued, or | ||
incurred, directly or indirectly, to a person if | ||
the taxpayer establishes by clear and convincing | ||
evidence that the adjustments are unreasonable; or | ||
if the taxpayer and the Director agree in writing | ||
to the application or use of an alternative method | ||
of apportionment under Section 304(f).
| ||
Nothing in this subsection shall preclude the | ||
Director from making any other adjustment | ||
otherwise allowed under Section 404 of this Act | ||
for any tax year beginning after the effective | ||
date of this amendment provided such adjustment is | ||
made pursuant to regulation adopted by the | ||
Department and such regulations provide methods | ||
and standards by which the Department will utilize | ||
its authority under Section 404 of this Act;
| ||
(D-18) An amount equal to the amount of intangible | ||
expenses and costs otherwise allowed as a deduction in | ||
computing base income, and that were paid, accrued, or | ||
incurred, directly or indirectly, (i) for taxable | ||
years ending on or after December 31, 2004, to a | ||
foreign person who would be a member of the same |
unitary business group but for the fact that the | ||
foreign person's business activity outside the United | ||
States is 80% or more of that person's total business | ||
activity and (ii) for taxable years ending on or after | ||
December 31, 2008, to a person who would be a member of | ||
the same unitary business group but for the fact that | ||
the person is prohibited under Section 1501(a)(27) | ||
from being included in the unitary business group | ||
because he or she is ordinarily required to apportion | ||
business income under different subsections of Section | ||
304. The addition modification required by this | ||
subparagraph shall be reduced to the extent that | ||
dividends were included in base income of the unitary | ||
group for the same taxable year and received by the | ||
taxpayer or by a member of the taxpayer's unitary | ||
business group (including amounts included in gross | ||
income under Sections 951 through 964 of the Internal | ||
Revenue Code and amounts included in gross income | ||
under Section 78 of the Internal Revenue Code) with | ||
respect to the stock of the same person to whom the | ||
intangible expenses and costs were directly or | ||
indirectly paid, incurred, or accrued. The preceding | ||
sentence does not apply to the extent that the same | ||
dividends caused a reduction to the addition | ||
modification required under Section 203(a)(2)(D-17) of | ||
this Act. As used in this subparagraph, the term |
"intangible expenses and costs" includes (1) expenses, | ||
losses, and costs for, or related to, the direct or | ||
indirect acquisition, use, maintenance or management, | ||
ownership, sale, exchange, or any other disposition of | ||
intangible property; (2) losses incurred, directly or | ||
indirectly, from factoring transactions or discounting | ||
transactions; (3) royalty, patent, technical, and | ||
copyright fees; (4) licensing fees; and (5) other | ||
similar expenses and costs.
For purposes of this | ||
subparagraph, "intangible property" includes patents, | ||
patent applications, trade names, trademarks, service | ||
marks, copyrights, mask works, trade secrets, and | ||
similar types of intangible assets. | ||
This paragraph shall not apply to the following: | ||
(i) any item of intangible expenses or costs | ||
paid, accrued, or incurred, directly or | ||
indirectly, from a transaction with a person who | ||
is subject in a foreign country or state, other | ||
than a state which requires mandatory unitary | ||
reporting, to a tax on or measured by net income | ||
with respect to such item; or | ||
(ii) any item of intangible expense or cost | ||
paid, accrued, or incurred, directly or | ||
indirectly, if the taxpayer can establish, based | ||
on a preponderance of the evidence, both of the | ||
following: |
(a) the person during the same taxable | ||
year paid, accrued, or incurred, the | ||
intangible expense or cost to a person that is | ||
not a related member, and | ||
(b) the transaction giving rise to the | ||
intangible expense or cost between the | ||
taxpayer and the person did not have as a | ||
principal purpose the avoidance of Illinois | ||
income tax, and is paid pursuant to a contract | ||
or agreement that reflects arm's-length terms; | ||
or | ||
(iii) any item of intangible expense or cost | ||
paid, accrued, or incurred, directly or | ||
indirectly, from a transaction with a person if | ||
the taxpayer establishes by clear and convincing | ||
evidence, that the adjustments are unreasonable; | ||
or if the taxpayer and the Director agree in | ||
writing to the application or use of an | ||
alternative method of apportionment under Section | ||
304(f);
| ||
Nothing in this subsection shall preclude the | ||
Director from making any other adjustment | ||
otherwise allowed under Section 404 of this Act | ||
for any tax year beginning after the effective | ||
date of this amendment provided such adjustment is | ||
made pursuant to regulation adopted by the |
Department and such regulations provide methods | ||
and standards by which the Department will utilize | ||
its authority under Section 404 of this Act;
| ||
(D-19) For taxable years ending on or after | ||
December 31, 2008, an amount equal to the amount of | ||
insurance premium expenses and costs otherwise allowed | ||
as a deduction in computing base income, and that were | ||
paid, accrued, or incurred, directly or indirectly, to | ||
a person who would be a member of the same unitary | ||
business group but for the fact that the person is | ||
prohibited under Section 1501(a)(27) from being | ||
included in the unitary business group because he or | ||
she is ordinarily required to apportion business | ||
income under different subsections of Section 304. The | ||
addition modification required by this subparagraph | ||
shall be reduced to the extent that dividends were | ||
included in base income of the unitary group for the | ||
same taxable year and received by the taxpayer or by a | ||
member of the taxpayer's unitary business group | ||
(including amounts included in gross income under | ||
Sections 951 through 964 of the Internal Revenue Code | ||
and amounts included in gross income under Section 78 | ||
of the Internal Revenue Code) with respect to the | ||
stock of the same person to whom the premiums and costs | ||
were directly or indirectly paid, incurred, or | ||
accrued. The preceding sentence does not apply to the |
extent that the same dividends caused a reduction to | ||
the addition modification required under Section | ||
203(a)(2)(D-17) or Section 203(a)(2)(D-18) of this | ||
Act ; .
| ||
(D-20) For taxable years beginning on or after | ||
January 1,
2002 and ending on or before December 31, | ||
2006, in
the
case of a distribution from a qualified | ||
tuition program under Section 529 of
the Internal | ||
Revenue Code, other than (i) a distribution from a | ||
College Savings
Pool created under Section 16.5 of the | ||
State Treasurer Act or (ii) a
distribution from the | ||
Illinois Prepaid Tuition Trust Fund, an amount equal | ||
to
the amount excluded from gross income under Section | ||
529(c)(3)(B). For taxable years beginning on or after | ||
January 1, 2007, in the case of a distribution from a | ||
qualified tuition program under Section 529 of the | ||
Internal Revenue Code, other than (i) a distribution | ||
from a College Savings Pool created under Section 16.5 | ||
of the State Treasurer Act, (ii) a distribution from | ||
the Illinois Prepaid Tuition Trust Fund, or (iii) a | ||
distribution from a qualified tuition program under | ||
Section 529 of the Internal Revenue Code that (I) | ||
adopts and determines that its offering materials | ||
comply with the College Savings Plans Network's | ||
disclosure principles and (II) has made reasonable | ||
efforts to inform in-state residents of the existence |
of in-state qualified tuition programs by informing | ||
Illinois residents directly and, where applicable, to | ||
inform financial intermediaries distributing the | ||
program to inform in-state residents of the existence | ||
of in-state qualified tuition programs at least | ||
annually, an amount equal to the amount excluded from | ||
gross income under Section 529(c)(3)(B). | ||
For the purposes of this subparagraph (D-20), a | ||
qualified tuition program has made reasonable efforts | ||
if it makes disclosures (which may use the term | ||
"in-state program" or "in-state plan" and need not | ||
specifically refer to Illinois or its qualified | ||
programs by name) (i) directly to prospective | ||
participants in its offering materials or makes a | ||
public disclosure, such as a website posting; and (ii) | ||
where applicable, to intermediaries selling the | ||
out-of-state program in the same manner that the | ||
out-of-state program distributes its offering | ||
materials; | ||
(D-20.5) For taxable years beginning on or after | ||
January 1, 2018, in the case of a distribution from a | ||
qualified ABLE program under Section 529A of the | ||
Internal Revenue Code, other than a distribution from | ||
a qualified ABLE program created under Section 16.6 of | ||
the State Treasurer Act, an amount equal to the amount | ||
excluded from gross income under Section 529A(c)(1)(B) |
of the Internal Revenue Code; | ||
(D-21) For taxable years beginning on or after | ||
January 1, 2007, in the case of transfer of moneys from | ||
a qualified tuition program under Section 529 of the | ||
Internal Revenue Code that is administered by the | ||
State to an out-of-state program, an amount equal to | ||
the amount of moneys previously deducted from base | ||
income under subsection (a)(2)(Y) of this Section; | ||
(D-21.5) For taxable years beginning on or after | ||
January 1, 2018, in the case of the transfer of moneys | ||
from a qualified tuition program under Section 529 or | ||
a qualified ABLE program under Section 529A of the | ||
Internal Revenue Code that is administered by this | ||
State to an ABLE account established under an | ||
out-of-state ABLE account program, an amount equal to | ||
the contribution component of the transferred amount | ||
that was previously deducted from base income under | ||
subsection (a)(2)(Y) or subsection (a)(2)(HH) of this | ||
Section; | ||
(D-22) For taxable years beginning on or after | ||
January 1, 2009, and prior to January 1, 2018, in the | ||
case of a nonqualified withdrawal or refund of moneys | ||
from a qualified tuition program under Section 529 of | ||
the Internal Revenue Code administered by the State | ||
that is not used for qualified expenses at an eligible | ||
education institution, an amount equal to the |
contribution component of the nonqualified withdrawal | ||
or refund that was previously deducted from base | ||
income under subsection (a)(2)(y) of this Section, | ||
provided that the withdrawal or refund did not result | ||
from the beneficiary's death or disability. For | ||
taxable years beginning on or after January 1, 2018: | ||
(1) in the case of a nonqualified withdrawal or | ||
refund, as defined under Section
16.5 of the State | ||
Treasurer Act, of moneys from a qualified tuition | ||
program under Section 529 of the Internal Revenue Code | ||
administered by the State, an amount equal to the | ||
contribution component of the nonqualified withdrawal | ||
or refund that was previously deducted from base
| ||
income under subsection (a)(2)(Y) of this Section, and | ||
(2) in the case of a nonqualified withdrawal or refund | ||
from a qualified ABLE program under Section 529A of | ||
the Internal Revenue Code administered by the State | ||
that is not used for qualified disability expenses, an | ||
amount equal to the contribution component of the | ||
nonqualified withdrawal or refund that was previously | ||
deducted from base income under subsection (a)(2)(HH) | ||
of this Section; | ||
(D-23) An amount equal to the credit allowable to | ||
the taxpayer under Section 218(a) of this Act, | ||
determined without regard to Section 218(c) of this | ||
Act; |
(D-24) For taxable years ending on or after | ||
December 31, 2017, an amount equal to the deduction | ||
allowed under Section 199 of the Internal Revenue Code | ||
for the taxable year; | ||
and by deducting from the total so obtained the
sum of the | ||
following amounts: | ||
(E) For taxable years ending before December 31, | ||
2001,
any amount included in such total in respect of | ||
any compensation
(including but not limited to any | ||
compensation paid or accrued to a
serviceman while a | ||
prisoner of war or missing in action) paid to a | ||
resident
by reason of being on active duty in the Armed | ||
Forces of the United States
and in respect of any | ||
compensation paid or accrued to a resident who as a
| ||
governmental employee was a prisoner of war or missing | ||
in action, and in
respect of any compensation paid to a | ||
resident in 1971 or thereafter for
annual training | ||
performed pursuant to Sections 502 and 503, Title 32,
| ||
United States Code as a member of the Illinois | ||
National Guard or, beginning with taxable years ending | ||
on or after December 31, 2007, the National Guard of | ||
any other state.
For taxable years ending on or after | ||
December 31, 2001, any amount included in
such total | ||
in respect of any compensation (including but not | ||
limited to any
compensation paid or accrued to a | ||
serviceman while a prisoner of war or missing
in |
action) paid to a resident by reason of being a member | ||
of any component of
the Armed Forces of the United | ||
States and in respect of any compensation paid
or | ||
accrued to a resident who as a governmental employee | ||
was a prisoner of war
or missing in action, and in | ||
respect of any compensation paid to a resident in
2001 | ||
or thereafter by reason of being a member of the | ||
Illinois National Guard or, beginning with taxable | ||
years ending on or after December 31, 2007, the | ||
National Guard of any other state.
The provisions of | ||
this subparagraph (E) are exempt
from the provisions | ||
of Section 250; | ||
(F) An amount equal to all amounts included in | ||
such total pursuant
to the provisions of Sections | ||
402(a), 402(c), 403(a), 403(b), 406(a), 407(a),
and | ||
408 of the Internal Revenue Code, or included in such | ||
total as
distributions under the provisions of any | ||
retirement or disability plan for
employees of any | ||
governmental agency or unit, or retirement payments to
| ||
retired partners, which payments are excluded in | ||
computing net earnings
from self employment by Section | ||
1402 of the Internal Revenue Code and
regulations | ||
adopted pursuant thereto; | ||
(G) The valuation limitation amount; | ||
(H) An amount equal to the amount of any tax | ||
imposed by this Act
which was refunded to the taxpayer |
and included in such total for the
taxable year; | ||
(I) An amount equal to all amounts included in | ||
such total pursuant
to the provisions of Section 111 | ||
of the Internal Revenue Code as a
recovery of items | ||
previously deducted from adjusted gross income in the
| ||
computation of taxable income; | ||
(J) An amount equal to those dividends included in | ||
such total which were
paid by a corporation which | ||
conducts business operations in a River Edge | ||
Redevelopment Zone or zones created under the River | ||
Edge Redevelopment Zone Act, and conducts
| ||
substantially all of its operations in a River Edge | ||
Redevelopment Zone or zones. This subparagraph (J) is | ||
exempt from the provisions of Section 250; | ||
(K) An amount equal to those dividends included in | ||
such total that
were paid by a corporation that | ||
conducts business operations in a federally
designated | ||
Foreign Trade Zone or Sub-Zone and that is designated | ||
a High Impact
Business located in Illinois; provided | ||
that dividends eligible for the
deduction provided in | ||
subparagraph (J) of paragraph (2) of this subsection
| ||
shall not be eligible for the deduction provided under | ||
this subparagraph
(K); | ||
(L) For taxable years ending after December 31, | ||
1983, an amount equal to
all social security benefits | ||
and railroad retirement benefits included in
such |
total pursuant to Sections 72(r) and 86 of the | ||
Internal Revenue Code; | ||
(M) With the exception of any amounts subtracted | ||
under subparagraph
(N), an amount equal to the sum of | ||
all amounts disallowed as
deductions by (i) Sections | ||
171(a)(2) , and 265(a)(2) of the Internal Revenue Code, | ||
and all amounts of expenses allocable
to interest and | ||
disallowed as deductions by Section 265(a)(1) of the | ||
Internal
Revenue Code;
and (ii) for taxable years
| ||
ending on or after August 13, 1999, Sections | ||
171(a)(2), 265,
280C, and 832(b)(5)(B)(i) of the | ||
Internal Revenue Code, plus, for taxable years ending | ||
on or after December 31, 2011, Section 45G(e)(3) of | ||
the Internal Revenue Code and, for taxable years | ||
ending on or after December 31, 2008, any amount | ||
included in gross income under Section 87 of the | ||
Internal Revenue Code; the provisions of this
| ||
subparagraph are exempt from the provisions of Section | ||
250; | ||
(N) An amount equal to all amounts included in | ||
such total which are
exempt from taxation by this | ||
State either by reason of its statutes or
Constitution
| ||
or by reason of the Constitution, treaties or statutes | ||
of the United States;
provided that, in the case of any | ||
statute of this State that exempts income
derived from | ||
bonds or other obligations from the tax imposed under |
this Act,
the amount exempted shall be the interest | ||
net of bond premium amortization; | ||
(O) An amount equal to any contribution made to a | ||
job training
project established pursuant to the Tax | ||
Increment Allocation Redevelopment Act; | ||
(P) An amount equal to the amount of the deduction | ||
used to compute the
federal income tax credit for | ||
restoration of substantial amounts held under
claim of | ||
right for the taxable year pursuant to Section 1341 of | ||
the
Internal Revenue Code or of any itemized deduction | ||
taken from adjusted gross income in the computation of | ||
taxable income for restoration of substantial amounts | ||
held under claim of right for the taxable year; | ||
(Q) An amount equal to any amounts included in | ||
such total, received by
the taxpayer as an | ||
acceleration in the payment of life, endowment or | ||
annuity
benefits in advance of the time they would | ||
otherwise be payable as an indemnity
for a terminal | ||
illness; | ||
(R) An amount equal to the amount of any federal or | ||
State bonus paid
to veterans of the Persian Gulf War; | ||
(S) An amount, to the extent included in adjusted | ||
gross income, equal
to the amount of a contribution | ||
made in the taxable year on behalf of the
taxpayer to a | ||
medical care savings account established under the | ||
Medical Care
Savings Account Act or the Medical Care |
Savings Account Act of 2000 to the
extent the | ||
contribution is accepted by the account
administrator | ||
as provided in that Act; | ||
(T) An amount, to the extent included in adjusted | ||
gross income, equal to
the amount of interest earned | ||
in the taxable year on a medical care savings
account | ||
established under the Medical Care Savings Account Act | ||
or the Medical
Care Savings Account Act of 2000 on | ||
behalf of the
taxpayer, other than interest added | ||
pursuant to item (D-5) of this paragraph
(2); | ||
(U) For one taxable year beginning on or after | ||
January 1,
1994, an
amount equal to the total amount of | ||
tax imposed and paid under subsections (a)
and (b) of | ||
Section 201 of this Act on grant amounts received by | ||
the taxpayer
under the Nursing Home Grant Assistance | ||
Act during the taxpayer's taxable years
1992 and 1993; | ||
(V) Beginning with tax years ending on or after | ||
December 31, 1995 and
ending with tax years ending on | ||
or before December 31, 2004, an amount equal to
the | ||
amount paid by a taxpayer who is a
self-employed | ||
taxpayer, a partner of a partnership, or a
shareholder | ||
in a Subchapter S corporation for health insurance or | ||
long-term
care insurance for that taxpayer or that | ||
taxpayer's spouse or dependents, to
the extent that | ||
the amount paid for that health insurance or long-term | ||
care
insurance may be deducted under Section 213 of |
the Internal Revenue Code, has not been deducted on | ||
the federal income tax return of the taxpayer,
and | ||
does not exceed the taxable income attributable to | ||
that taxpayer's income,
self-employment income, or | ||
Subchapter S corporation income; except that no
| ||
deduction shall be allowed under this item (V) if the | ||
taxpayer is eligible to
participate in any health | ||
insurance or long-term care insurance plan of an
| ||
employer of the taxpayer or the taxpayer's
spouse. The | ||
amount of the health insurance and long-term care | ||
insurance
subtracted under this item (V) shall be | ||
determined by multiplying total
health insurance and | ||
long-term care insurance premiums paid by the taxpayer
| ||
times a number that represents the fractional | ||
percentage of eligible medical
expenses under Section | ||
213 of the Internal Revenue Code of 1986 not actually
| ||
deducted on the taxpayer's federal income tax return; | ||
(W) For taxable years beginning on or after | ||
January 1, 1998,
all amounts included in the | ||
taxpayer's federal gross income
in the taxable year | ||
from amounts converted from a regular IRA to a Roth | ||
IRA.
This paragraph is exempt from the provisions of | ||
Section
250; | ||
(X) For taxable year 1999 and thereafter, an | ||
amount equal to the
amount of any (i) distributions, | ||
to the extent includible in gross income for
federal |
income tax purposes, made to the taxpayer because of | ||
his or her status
as a victim of persecution for racial | ||
or religious reasons by Nazi Germany or
any other Axis | ||
regime or as an heir of the victim and (ii) items
of | ||
income, to the extent
includible in gross income for | ||
federal income tax purposes, attributable to,
derived | ||
from or in any way related to assets stolen from, | ||
hidden from, or
otherwise lost to a victim of
| ||
persecution for racial or religious reasons by Nazi | ||
Germany or any other Axis
regime immediately prior to, | ||
during, and immediately after World War II,
including, | ||
but
not limited to, interest on the proceeds | ||
receivable as insurance
under policies issued to a | ||
victim of persecution for racial or religious
reasons
| ||
by Nazi Germany or any other Axis regime by European | ||
insurance companies
immediately prior to and during | ||
World War II;
provided, however, this subtraction from | ||
federal adjusted gross income does not
apply to assets | ||
acquired with such assets or with the proceeds from | ||
the sale of
such assets; provided, further, this | ||
paragraph shall only apply to a taxpayer
who was the | ||
first recipient of such assets after their recovery | ||
and who is a
victim of persecution for racial or | ||
religious reasons
by Nazi Germany or any other Axis | ||
regime or as an heir of the victim. The
amount of and | ||
the eligibility for any public assistance, benefit, or
|
similar entitlement is not affected by the inclusion | ||
of items (i) and (ii) of
this paragraph in gross income | ||
for federal income tax purposes.
This paragraph is | ||
exempt from the provisions of Section 250; | ||
(Y) For taxable years beginning on or after | ||
January 1, 2002
and ending
on or before December 31, | ||
2004, moneys contributed in the taxable year to a | ||
College Savings Pool account under
Section 16.5 of the | ||
State Treasurer Act, except that amounts excluded from
| ||
gross income under Section 529(c)(3)(C)(i) of the | ||
Internal Revenue Code
shall not be considered moneys | ||
contributed under this subparagraph (Y). For taxable | ||
years beginning on or after January 1, 2005, a maximum | ||
of $10,000
contributed
in the
taxable year to (i) a | ||
College Savings Pool account under Section 16.5 of the
| ||
State
Treasurer Act or (ii) the Illinois Prepaid | ||
Tuition Trust Fund,
except that
amounts excluded from | ||
gross income under Section 529(c)(3)(C)(i) of the
| ||
Internal
Revenue Code shall not be considered moneys | ||
contributed under this subparagraph
(Y). For purposes | ||
of this subparagraph, contributions made by an | ||
employer on behalf of an employee, or matching | ||
contributions made by an employee, shall be treated as | ||
made by the employee. This
subparagraph (Y) is exempt | ||
from the provisions of Section 250; | ||
(Z) For taxable years 2001 and thereafter, for the |
taxable year in
which the bonus depreciation deduction
| ||
is taken on the taxpayer's federal income tax return | ||
under
subsection (k) of Section 168 of the Internal | ||
Revenue Code and for each
applicable taxable year | ||
thereafter, an amount equal to "x", where: | ||
(1) "y" equals the amount of the depreciation | ||
deduction taken for the
taxable year
on the | ||
taxpayer's federal income tax return on property | ||
for which the bonus
depreciation deduction
was | ||
taken in any year under subsection (k) of Section | ||
168 of the Internal
Revenue Code, but not | ||
including the bonus depreciation deduction; | ||
(2) for taxable years ending on or before | ||
December 31, 2005, "x" equals "y" multiplied by 30 | ||
and then divided by 70 (or "y"
multiplied by | ||
0.429); and | ||
(3) for taxable years ending after December | ||
31, 2005: | ||
(i) for property on which a bonus | ||
depreciation deduction of 30% of the adjusted | ||
basis was taken, "x" equals "y" multiplied by | ||
30 and then divided by 70 (or "y"
multiplied | ||
by 0.429); and | ||
(ii) for property on which a bonus | ||
depreciation deduction of 50% of the adjusted | ||
basis was taken, "x" equals "y" multiplied by |
1.0 ; . | ||
(iii) for property on which a bonus | ||
depreciation deduction of 100% of the adjusted | ||
basis was taken in a taxable year ending on or | ||
after December 31, 2021, "x" equals the | ||
depreciation deduction that would be allowed | ||
on that property if the taxpayer had made the | ||
election under Section 168(k)(7) of the | ||
Internal Revenue Code to not claim bonus | ||
deprecation on that property; and | ||
(iv) for property on which a bonus | ||
depreciation deduction of a percentage other | ||
than 30%, 50% or 100% of the adjusted basis | ||
was taken in a taxable year ending on or after | ||
December 31, 2021, "x" equals "y" multiplied | ||
by 100 times the percentage bonus depreciation | ||
on the property (that is, 100(bonus%)) and | ||
then divided by 100 times 1 minus the | ||
percentage bonus depreciation on the property | ||
(that is, 100(1–bonus%)). | ||
The aggregate amount deducted under this | ||
subparagraph in all taxable
years for any one piece of | ||
property may not exceed the amount of the bonus
| ||
depreciation deduction
taken on that property on the | ||
taxpayer's federal income tax return under
subsection | ||
(k) of Section 168 of the Internal Revenue Code. This |
subparagraph (Z) is exempt from the provisions of | ||
Section 250; | ||
(AA) If the taxpayer sells, transfers, abandons, | ||
or otherwise disposes of
property for which the | ||
taxpayer was required in any taxable year to make an
| ||
addition modification under subparagraph (D-15), then | ||
an amount equal to that
addition modification.
| ||
If the taxpayer continues to own property through | ||
the last day of the last tax year for which a | ||
subtraction is allowed with respect to that property | ||
under subparagraph (Z) the taxpayer may claim a | ||
depreciation deduction for federal income tax purposes | ||
and for which the taxpayer was required in any taxable | ||
year to make an addition modification under | ||
subparagraph (D-15), then an amount equal to that | ||
addition modification.
| ||
The taxpayer is allowed to take the deduction | ||
under this subparagraph
only once with respect to any | ||
one piece of property. | ||
This subparagraph (AA) is exempt from the | ||
provisions of Section 250; | ||
(BB) Any amount included in adjusted gross income, | ||
other
than
salary,
received by a driver in a | ||
ridesharing arrangement using a motor vehicle; | ||
(CC) The amount of (i) any interest income (net of | ||
the deductions allocable thereto) taken into account |
for the taxable year with respect to a transaction | ||
with a taxpayer that is required to make an addition | ||
modification with respect to such transaction under | ||
Section 203(a)(2)(D-17), 203(b)(2)(E-12), | ||
203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed | ||
the amount of that addition modification, and
(ii) any | ||
income from intangible property (net of the deductions | ||
allocable thereto) taken into account for the taxable | ||
year with respect to a transaction with a taxpayer | ||
that is required to make an addition modification with | ||
respect to such transaction under Section | ||
203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or | ||
203(d)(2)(D-8), but not to exceed the amount of that | ||
addition modification. This subparagraph (CC) is | ||
exempt from the provisions of Section 250; | ||
(DD) An amount equal to the interest income taken | ||
into account for the taxable year (net of the | ||
deductions allocable thereto) with respect to | ||
transactions with (i) a foreign person who would be a | ||
member of the taxpayer's unitary business group but | ||
for the fact that the foreign person's business | ||
activity outside the United States is 80% or more of | ||
that person's total business activity and (ii) for | ||
taxable years ending on or after December 31, 2008, to | ||
a person who would be a member of the same unitary | ||
business group but for the fact that the person is |
prohibited under Section 1501(a)(27) from being | ||
included in the unitary business group because he or | ||
she is ordinarily required to apportion business | ||
income under different subsections of Section 304, but | ||
not to exceed the addition modification required to be | ||
made for the same taxable year under Section | ||
203(a)(2)(D-17) for interest paid, accrued, or | ||
incurred, directly or indirectly, to the same person. | ||
This subparagraph (DD) is exempt from the provisions | ||
of Section 250; | ||
(EE) An amount equal to the income from intangible | ||
property taken into account for the taxable year (net | ||
of the deductions allocable thereto) with respect to | ||
transactions with (i) a foreign person who would be a | ||
member of the taxpayer's unitary business group but | ||
for the fact that the foreign person's business | ||
activity outside the United States is 80% or more of | ||
that person's total business activity and (ii) for | ||
taxable years ending on or after December 31, 2008, to | ||
a person who would be a member of the same unitary | ||
business group but for the fact that the person is | ||
prohibited under Section 1501(a)(27) from being | ||
included in the unitary business group because he or | ||
she is ordinarily required to apportion business | ||
income under different subsections of Section 304, but | ||
not to exceed the addition modification required to be |
made for the same taxable year under Section | ||
203(a)(2)(D-18) for intangible expenses and costs | ||
paid, accrued, or incurred, directly or indirectly, to | ||
the same foreign person. This subparagraph (EE) is | ||
exempt from the provisions of Section 250; | ||
(FF) An amount equal to any amount awarded to the | ||
taxpayer during the taxable year by the Court of | ||
Claims under subsection (c) of Section 8 of the Court | ||
of Claims Act for time unjustly served in a State | ||
prison. This subparagraph (FF) is exempt from the | ||
provisions of Section 250; | ||
(GG) For taxable years ending on or after December | ||
31, 2011, in the case of a taxpayer who was required to | ||
add back any insurance premiums under Section | ||
203(a)(2)(D-19), such taxpayer may elect to subtract | ||
that part of a reimbursement received from the | ||
insurance company equal to the amount of the expense | ||
or loss (including expenses incurred by the insurance | ||
company) that would have been taken into account as a | ||
deduction for federal income tax purposes if the | ||
expense or loss had been uninsured. If a taxpayer | ||
makes the election provided for by this subparagraph | ||
(GG), the insurer to which the premiums were paid must | ||
add back to income the amount subtracted by the | ||
taxpayer pursuant to this subparagraph (GG). This | ||
subparagraph (GG) is exempt from the provisions of |
Section 250; and | ||
(HH) For taxable years beginning on or after | ||
January 1, 2018 and prior to January 1, 2023, a maximum | ||
of $10,000 contributed in the taxable year to a | ||
qualified ABLE account under Section 16.6 of the State | ||
Treasurer Act, except that amounts excluded from gross | ||
income under Section 529(c)(3)(C)(i) or Section | ||
529A(c)(1)(C) of the Internal Revenue Code shall not | ||
be considered moneys contributed under this | ||
subparagraph (HH). For purposes of this subparagraph | ||
(HH), contributions made by an employer on behalf of | ||
an employee, or matching contributions made by an | ||
employee, shall be treated as made by the employee. | ||
(b) Corporations. | ||
(1) In general. In the case of a corporation, base | ||
income means an
amount equal to the taxpayer's taxable | ||
income for the taxable year as
modified by paragraph (2). | ||
(2) Modifications. The taxable income referred to in | ||
paragraph (1)
shall be modified by adding thereto the sum | ||
of the following amounts: | ||
(A) An amount equal to all amounts paid or accrued | ||
to the taxpayer
as interest and all distributions | ||
received from regulated investment
companies during | ||
the taxable year to the extent excluded from gross
| ||
income in the computation of taxable income; |
(B) An amount equal to the amount of tax imposed by | ||
this Act to the
extent deducted from gross income in | ||
the computation of taxable income
for the taxable | ||
year; | ||
(C) In the case of a regulated investment company, | ||
an amount equal to
the excess of (i) the net long-term | ||
capital gain for the taxable year, over
(ii) the | ||
amount of the capital gain dividends designated as | ||
such in accordance
with Section 852(b)(3)(C) of the | ||
Internal Revenue Code and any amount
designated under | ||
Section 852(b)(3)(D) of the Internal Revenue Code,
| ||
attributable to the taxable year (this amendatory Act | ||
of 1995
(Public Act 89-89) is declarative of existing | ||
law and is not a new
enactment); | ||
(D) The amount of any net operating loss deduction | ||
taken in arriving
at taxable income, other than a net | ||
operating loss carried forward from a
taxable year | ||
ending prior to December 31, 1986; | ||
(E) For taxable years in which a net operating | ||
loss carryback or
carryforward from a taxable year | ||
ending prior to December 31, 1986 is an
element of | ||
taxable income under paragraph (1) of subsection (e) | ||
or
subparagraph (E) of paragraph (2) of subsection | ||
(e), the amount by which
addition modifications other | ||
than those provided by this subparagraph (E)
exceeded | ||
subtraction modifications in such earlier taxable |
year, with the
following limitations applied in the | ||
order that they are listed: | ||
(i) the addition modification relating to the | ||
net operating loss
carried back or forward to the | ||
taxable year from any taxable year ending
prior to | ||
December 31, 1986 shall be reduced by the amount | ||
of addition
modification under this subparagraph | ||
(E) which related to that net operating
loss and | ||
which was taken into account in calculating the | ||
base income of an
earlier taxable year, and | ||
(ii) the addition modification relating to the | ||
net operating loss
carried back or forward to the | ||
taxable year from any taxable year ending
prior to | ||
December 31, 1986 shall not exceed the amount of | ||
such carryback or
carryforward; | ||
For taxable years in which there is a net | ||
operating loss carryback or
carryforward from more | ||
than one other taxable year ending prior to December
| ||
31, 1986, the addition modification provided in this | ||
subparagraph (E) shall
be the sum of the amounts | ||
computed independently under the preceding
provisions | ||
of this subparagraph (E) for each such taxable year; | ||
(E-5) For taxable years ending after December 31, | ||
1997, an
amount equal to any eligible remediation | ||
costs that the corporation
deducted in computing | ||
adjusted gross income and for which the
corporation |
claims a credit under subsection (l) of Section 201; | ||
(E-10) For taxable years 2001 and thereafter, an | ||
amount equal to the
bonus depreciation deduction taken | ||
on the taxpayer's federal income tax return for the | ||
taxable
year under subsection (k) of Section 168 of | ||
the Internal Revenue Code; | ||
(E-11) If the taxpayer sells, transfers, abandons, | ||
or otherwise disposes of property for which the | ||
taxpayer was required in any taxable year to
make an | ||
addition modification under subparagraph (E-10), then | ||
an amount equal
to the aggregate amount of the | ||
deductions taken in all taxable
years under | ||
subparagraph (T) with respect to that property. | ||
If the taxpayer continues to own property through | ||
the last day of the last tax year for which a | ||
subtraction is allowed with respect to that property | ||
under subparagraph (T) which the taxpayer may claim a | ||
depreciation deduction for federal income tax purposes | ||
and for which the taxpayer was allowed in any taxable | ||
year to make a subtraction modification under | ||
subparagraph (T), then an amount equal to that | ||
subtraction modification.
| ||
The taxpayer is required to make the addition | ||
modification under this
subparagraph
only once with | ||
respect to any one piece of property; | ||
(E-12) An amount equal to the amount otherwise |
allowed as a deduction in computing base income for | ||
interest paid, accrued, or incurred, directly or | ||
indirectly, (i) for taxable years ending on or after | ||
December 31, 2004, to a foreign person who would be a | ||
member of the same unitary business group but for the | ||
fact the foreign person's business activity outside | ||
the United States is 80% or more of the foreign | ||
person's total business activity and (ii) for taxable | ||
years ending on or after December 31, 2008, to a person | ||
who would be a member of the same unitary business | ||
group but for the fact that the person is prohibited | ||
under Section 1501(a)(27) from being included in the | ||
unitary business group because he or she is ordinarily | ||
required to apportion business income under different | ||
subsections of Section 304. The addition modification | ||
required by this subparagraph shall be reduced to the | ||
extent that dividends were included in base income of | ||
the unitary group for the same taxable year and | ||
received by the taxpayer or by a member of the | ||
taxpayer's unitary business group (including amounts | ||
included in gross income pursuant to Sections 951 | ||
through 964 of the Internal Revenue Code and amounts | ||
included in gross income under Section 78 of the | ||
Internal Revenue Code) with respect to the stock of | ||
the same person to whom the interest was paid, | ||
accrued, or incurred.
|
This paragraph shall not apply to the following:
| ||
(i) an item of interest paid, accrued, or | ||
incurred, directly or indirectly, to a person who | ||
is subject in a foreign country or state, other | ||
than a state which requires mandatory unitary | ||
reporting, to a tax on or measured by net income | ||
with respect to such interest; or | ||
(ii) an item of interest paid, accrued, or | ||
incurred, directly or indirectly, to a person if | ||
the taxpayer can establish, based on a | ||
preponderance of the evidence, both of the | ||
following: | ||
(a) the person, during the same taxable | ||
year, paid, accrued, or incurred, the interest | ||
to a person that is not a related member, and | ||
(b) the transaction giving rise to the | ||
interest expense between the taxpayer and the | ||
person did not have as a principal purpose the | ||
avoidance of Illinois income tax, and is paid | ||
pursuant to a contract or agreement that | ||
reflects an arm's-length interest rate and | ||
terms; or
| ||
(iii) the taxpayer can establish, based on | ||
clear and convincing evidence, that the interest | ||
paid, accrued, or incurred relates to a contract | ||
or agreement entered into at arm's-length rates |
and terms and the principal purpose for the | ||
payment is not federal or Illinois tax avoidance; | ||
or
| ||
(iv) an item of interest paid, accrued, or | ||
incurred, directly or indirectly, to a person if | ||
the taxpayer establishes by clear and convincing | ||
evidence that the adjustments are unreasonable; or | ||
if the taxpayer and the Director agree in writing | ||
to the application or use of an alternative method | ||
of apportionment under Section 304(f).
| ||
Nothing in this subsection shall preclude the | ||
Director from making any other adjustment | ||
otherwise allowed under Section 404 of this Act | ||
for any tax year beginning after the effective | ||
date of this amendment provided such adjustment is | ||
made pursuant to regulation adopted by the | ||
Department and such regulations provide methods | ||
and standards by which the Department will utilize | ||
its authority under Section 404 of this Act;
| ||
(E-13) An amount equal to the amount of intangible | ||
expenses and costs otherwise allowed as a deduction in | ||
computing base income, and that were paid, accrued, or | ||
incurred, directly or indirectly, (i) for taxable | ||
years ending on or after December 31, 2004, to a | ||
foreign person who would be a member of the same | ||
unitary business group but for the fact that the |
foreign person's business activity outside the United | ||
States is 80% or more of that person's total business | ||
activity and (ii) for taxable years ending on or after | ||
December 31, 2008, to a person who would be a member of | ||
the same unitary business group but for the fact that | ||
the person is prohibited under Section 1501(a)(27) | ||
from being included in the unitary business group | ||
because he or she is ordinarily required to apportion | ||
business income under different subsections of Section | ||
304. The addition modification required by this | ||
subparagraph shall be reduced to the extent that | ||
dividends were included in base income of the unitary | ||
group for the same taxable year and received by the | ||
taxpayer or by a member of the taxpayer's unitary | ||
business group (including amounts included in gross | ||
income pursuant to Sections 951 through 964 of the | ||
Internal Revenue Code and amounts included in gross | ||
income under Section 78 of the Internal Revenue Code) | ||
with respect to the stock of the same person to whom | ||
the intangible expenses and costs were directly or | ||
indirectly paid, incurred, or accrued. The preceding | ||
sentence shall not apply to the extent that the same | ||
dividends caused a reduction to the addition | ||
modification required under Section 203(b)(2)(E-12) of | ||
this Act.
As used in this subparagraph, the term | ||
"intangible expenses and costs" includes (1) expenses, |
losses, and costs for, or related to, the direct or | ||
indirect acquisition, use, maintenance or management, | ||
ownership, sale, exchange, or any other disposition of | ||
intangible property; (2) losses incurred, directly or | ||
indirectly, from factoring transactions or discounting | ||
transactions; (3) royalty, patent, technical, and | ||
copyright fees; (4) licensing fees; and (5) other | ||
similar expenses and costs.
For purposes of this | ||
subparagraph, "intangible property" includes patents, | ||
patent applications, trade names, trademarks, service | ||
marks, copyrights, mask works, trade secrets, and | ||
similar types of intangible assets. | ||
This paragraph shall not apply to the following: | ||
(i) any item of intangible expenses or costs | ||
paid, accrued, or incurred, directly or | ||
indirectly, from a transaction with a person who | ||
is subject in a foreign country or state, other | ||
than a state which requires mandatory unitary | ||
reporting, to a tax on or measured by net income | ||
with respect to such item; or | ||
(ii) any item of intangible expense or cost | ||
paid, accrued, or incurred, directly or | ||
indirectly, if the taxpayer can establish, based | ||
on a preponderance of the evidence, both of the | ||
following: | ||
(a) the person during the same taxable |
year paid, accrued, or incurred, the | ||
intangible expense or cost to a person that is | ||
not a related member, and | ||
(b) the transaction giving rise to the | ||
intangible expense or cost between the | ||
taxpayer and the person did not have as a | ||
principal purpose the avoidance of Illinois | ||
income tax, and is paid pursuant to a contract | ||
or agreement that reflects arm's-length terms; | ||
or | ||
(iii) any item of intangible expense or cost | ||
paid, accrued, or incurred, directly or | ||
indirectly, from a transaction with a person if | ||
the taxpayer establishes by clear and convincing | ||
evidence, that the adjustments are unreasonable; | ||
or if the taxpayer and the Director agree in | ||
writing to the application or use of an | ||
alternative method of apportionment under Section | ||
304(f);
| ||
Nothing in this subsection shall preclude the | ||
Director from making any other adjustment | ||
otherwise allowed under Section 404 of this Act | ||
for any tax year beginning after the effective | ||
date of this amendment provided such adjustment is | ||
made pursuant to regulation adopted by the | ||
Department and such regulations provide methods |
and standards by which the Department will utilize | ||
its authority under Section 404 of this Act;
| ||
(E-14) For taxable years ending on or after | ||
December 31, 2008, an amount equal to the amount of | ||
insurance premium expenses and costs otherwise allowed | ||
as a deduction in computing base income, and that were | ||
paid, accrued, or incurred, directly or indirectly, to | ||
a person who would be a member of the same unitary | ||
business group but for the fact that the person is | ||
prohibited under Section 1501(a)(27) from being | ||
included in the unitary business group because he or | ||
she is ordinarily required to apportion business | ||
income under different subsections of Section 304. The | ||
addition modification required by this subparagraph | ||
shall be reduced to the extent that dividends were | ||
included in base income of the unitary group for the | ||
same taxable year and received by the taxpayer or by a | ||
member of the taxpayer's unitary business group | ||
(including amounts included in gross income under | ||
Sections 951 through 964 of the Internal Revenue Code | ||
and amounts included in gross income under Section 78 | ||
of the Internal Revenue Code) with respect to the | ||
stock of the same person to whom the premiums and costs | ||
were directly or indirectly paid, incurred, or | ||
accrued. The preceding sentence does not apply to the | ||
extent that the same dividends caused a reduction to |
the addition modification required under Section | ||
203(b)(2)(E-12) or Section 203(b)(2)(E-13) of this | ||
Act;
| ||
(E-15) For taxable years beginning after December | ||
31, 2008, any deduction for dividends paid by a | ||
captive real estate investment trust that is allowed | ||
to a real estate investment trust under Section | ||
857(b)(2)(B) of the Internal Revenue Code for | ||
dividends paid; | ||
(E-16) An amount equal to the credit allowable to | ||
the taxpayer under Section 218(a) of this Act, | ||
determined without regard to Section 218(c) of this | ||
Act; | ||
(E-17) For taxable years ending on or after | ||
December 31, 2017, an amount equal to the deduction | ||
allowed under Section 199 of the Internal Revenue Code | ||
for the taxable year; | ||
(E-18) for taxable years beginning after December | ||
31, 2018, an amount equal to the deduction allowed | ||
under Section 250(a)(1)(A) of the Internal Revenue | ||
Code for the taxable year ; . | ||
(E-19) for taxable years ending on or after June | ||
30, 2021, an amount equal to the deduction allowed | ||
under Section 250(a)(1)(B)(i) of the Internal Revenue | ||
Code for the taxable year; | ||
(E-20) for taxable years ending on or after June |
30, 2021, an amount equal to the deduction allowed | ||
under Sections 243(e) and 245A(a) of the Internal | ||
Revenue Code for the taxable year. | ||
and by deducting from the total so obtained the sum of the | ||
following
amounts: | ||
(F) An amount equal to the amount of any tax | ||
imposed by this Act
which was refunded to the taxpayer | ||
and included in such total for the
taxable year; | ||
(G) An amount equal to any amount included in such | ||
total under
Section 78 of the Internal Revenue Code; | ||
(H) In the case of a regulated investment company, | ||
an amount equal
to the amount of exempt interest | ||
dividends as defined in subsection (b)(5) of Section | ||
852 of the Internal Revenue Code, paid to shareholders
| ||
for the taxable year; | ||
(I) With the exception of any amounts subtracted | ||
under subparagraph
(J),
an amount equal to the sum of | ||
all amounts disallowed as
deductions by (i) Sections | ||
171(a)(2) , and 265(a)(2) and amounts disallowed as
| ||
interest expense by Section 291(a)(3) of the Internal | ||
Revenue Code, and all amounts of expenses allocable to | ||
interest and
disallowed as deductions by Section | ||
265(a)(1) of the Internal Revenue Code;
and (ii) for | ||
taxable years
ending on or after August 13, 1999, | ||
Sections
171(a)(2), 265,
280C, 291(a)(3), and | ||
832(b)(5)(B)(i) of the Internal Revenue Code, plus, |
for tax years ending on or after December 31, 2011, | ||
amounts disallowed as deductions by Section 45G(e)(3) | ||
of the Internal Revenue Code and, for taxable years | ||
ending on or after December 31, 2008, any amount | ||
included in gross income under Section 87 of the | ||
Internal Revenue Code and the policyholders' share of | ||
tax-exempt interest of a life insurance company under | ||
Section 807(a)(2)(B) of the Internal Revenue Code (in | ||
the case of a life insurance company with gross income | ||
from a decrease in reserves for the tax year) or | ||
Section 807(b)(1)(B) of the Internal Revenue Code (in | ||
the case of a life insurance company allowed a | ||
deduction for an increase in reserves for the tax | ||
year); the
provisions of this
subparagraph are exempt | ||
from the provisions of Section 250; | ||
(J) An amount equal to all amounts included in | ||
such total which are
exempt from taxation by this | ||
State either by reason of its statutes or
Constitution
| ||
or by reason of the Constitution, treaties or statutes | ||
of the United States;
provided that, in the case of any | ||
statute of this State that exempts income
derived from | ||
bonds or other obligations from the tax imposed under | ||
this Act,
the amount exempted shall be the interest | ||
net of bond premium amortization; | ||
(K) An amount equal to those dividends included in | ||
such total
which were paid by a corporation which |
conducts
business operations in a River Edge | ||
Redevelopment Zone or zones created under the River | ||
Edge Redevelopment Zone Act and conducts substantially | ||
all of its
operations in a River Edge Redevelopment | ||
Zone or zones. This subparagraph (K) is exempt from | ||
the provisions of Section 250; | ||
(L) An amount equal to those dividends included in | ||
such total that
were paid by a corporation that | ||
conducts business operations in a federally
designated | ||
Foreign Trade Zone or Sub-Zone and that is designated | ||
a High Impact
Business located in Illinois; provided | ||
that dividends eligible for the
deduction provided in | ||
subparagraph (K) of paragraph 2 of this subsection
| ||
shall not be eligible for the deduction provided under | ||
this subparagraph
(L); | ||
(M) For any taxpayer that is a financial | ||
organization within the meaning
of Section 304(c) of | ||
this Act, an amount included in such total as interest
| ||
income from a loan or loans made by such taxpayer to a | ||
borrower, to the extent
that such a loan is secured by | ||
property which is eligible for the River Edge | ||
Redevelopment Zone Investment Credit. To determine the | ||
portion of a loan or loans that is
secured by property | ||
eligible for a Section 201(f) investment
credit to the | ||
borrower, the entire principal amount of the loan or | ||
loans
between the taxpayer and the borrower should be |
divided into the basis of the
Section 201(f) | ||
investment credit property which secures the
loan or | ||
loans, using for this purpose the original basis of | ||
such property on
the date that it was placed in service | ||
in the River Edge Redevelopment Zone. The subtraction | ||
modification available to the taxpayer in any
year | ||
under this subsection shall be that portion of the | ||
total interest paid
by the borrower with respect to | ||
such loan attributable to the eligible
property as | ||
calculated under the previous sentence. This | ||
subparagraph (M) is exempt from the provisions of | ||
Section 250; | ||
(M-1) For any taxpayer that is a financial | ||
organization within the
meaning of Section 304(c) of | ||
this Act, an amount included in such total as
interest | ||
income from a loan or loans made by such taxpayer to a | ||
borrower,
to the extent that such a loan is secured by | ||
property which is eligible for
the High Impact | ||
Business Investment Credit. To determine the portion | ||
of a
loan or loans that is secured by property eligible | ||
for a Section 201(h) investment credit to the | ||
borrower, the entire principal amount of
the loan or | ||
loans between the taxpayer and the borrower should be | ||
divided into
the basis of the Section 201(h) | ||
investment credit property which
secures the loan or | ||
loans, using for this purpose the original basis of |
such
property on the date that it was placed in service | ||
in a federally designated
Foreign Trade Zone or | ||
Sub-Zone located in Illinois. No taxpayer that is
| ||
eligible for the deduction provided in subparagraph | ||
(M) of paragraph (2) of
this subsection shall be | ||
eligible for the deduction provided under this
| ||
subparagraph (M-1). The subtraction modification | ||
available to taxpayers in
any year under this | ||
subsection shall be that portion of the total interest
| ||
paid by the borrower with respect to such loan | ||
attributable to the eligible
property as calculated | ||
under the previous sentence; | ||
(N) Two times any contribution made during the | ||
taxable year to a
designated zone organization to the | ||
extent that the contribution (i)
qualifies as a | ||
charitable contribution under subsection (c) of | ||
Section 170
of the Internal Revenue Code and (ii) | ||
must, by its terms, be used for a
project approved by | ||
the Department of Commerce and Economic Opportunity | ||
under Section 11 of the Illinois Enterprise Zone Act | ||
or under Section 10-10 of the River Edge Redevelopment | ||
Zone Act. This subparagraph (N) is exempt from the | ||
provisions of Section 250; | ||
(O) An amount equal to: (i) 85% for taxable years | ||
ending on or before
December 31, 1992, or, a | ||
percentage equal to the percentage allowable under
|
Section 243(a)(1) of the Internal Revenue Code of 1986 | ||
for taxable years ending
after December 31, 1992, of | ||
the amount by which dividends included in taxable
| ||
income and received from a corporation that is not | ||
created or organized under
the laws of the United | ||
States or any state or political subdivision thereof,
| ||
including, for taxable years ending on or after | ||
December 31, 1988, dividends
received or deemed | ||
received or paid or deemed paid under Sections 951 | ||
through
965 of the Internal Revenue Code, exceed the | ||
amount of the modification
provided under subparagraph | ||
(G) of paragraph (2) of this subsection (b) which
is | ||
related to such dividends, and including, for taxable | ||
years ending on or after December 31, 2008, dividends | ||
received from a captive real estate investment trust; | ||
plus (ii) 100% of the amount by which dividends,
| ||
included in taxable income and received, including, | ||
for taxable years ending on
or after December 31, | ||
1988, dividends received or deemed received or paid or
| ||
deemed paid under Sections 951 through 964 of the | ||
Internal Revenue Code and including, for taxable years | ||
ending on or after December 31, 2008, dividends | ||
received from a captive real estate investment trust, | ||
from
any such corporation specified in clause (i) that | ||
would but for the provisions
of Section 1504(b)(3) of | ||
the Internal Revenue Code be treated as a member of
the |
affiliated group which includes the dividend | ||
recipient, exceed the amount
of the modification | ||
provided under subparagraph (G) of paragraph (2) of | ||
this
subsection (b) which is related to such | ||
dividends. For taxable years ending on or after June | ||
30, 2021, (i) for purposes of this subparagraph, the | ||
term "dividend" does not include any amount treated as | ||
a dividend under Section 1248 of the Internal Revenue | ||
Code, and (ii) this subparagraph shall not apply to | ||
dividends for which a deduction is allowed under | ||
Section 245(a) of the Internal Revenue Code. This | ||
subparagraph (O) is exempt from the provisions of | ||
Section 250 of this Act; | ||
(P) An amount equal to any contribution made to a | ||
job training project
established pursuant to the Tax | ||
Increment Allocation Redevelopment Act; | ||
(Q) An amount equal to the amount of the deduction | ||
used to compute the
federal income tax credit for | ||
restoration of substantial amounts held under
claim of | ||
right for the taxable year pursuant to Section 1341 of | ||
the
Internal Revenue Code; | ||
(R) On and after July 20, 1999, in the case of an | ||
attorney-in-fact with respect to whom an
interinsurer | ||
or a reciprocal insurer has made the election under | ||
Section 835 of
the Internal Revenue Code, 26 U.S.C. | ||
835, an amount equal to the excess, if
any, of the |
amounts paid or incurred by that interinsurer or | ||
reciprocal insurer
in the taxable year to the | ||
attorney-in-fact over the deduction allowed to that
| ||
interinsurer or reciprocal insurer with respect to the | ||
attorney-in-fact under
Section 835(b) of the Internal | ||
Revenue Code for the taxable year; the provisions of | ||
this subparagraph are exempt from the provisions of | ||
Section 250; | ||
(S) For taxable years ending on or after December | ||
31, 1997, in the
case of a Subchapter
S corporation, an | ||
amount equal to all amounts of income allocable to a
| ||
shareholder subject to the Personal Property Tax | ||
Replacement Income Tax imposed
by subsections (c) and | ||
(d) of Section 201 of this Act, including amounts
| ||
allocable to organizations exempt from federal income | ||
tax by reason of Section
501(a) of the Internal | ||
Revenue Code. This subparagraph (S) is exempt from
the | ||
provisions of Section 250; | ||
(T) For taxable years 2001 and thereafter, for the | ||
taxable year in
which the bonus depreciation deduction
| ||
is taken on the taxpayer's federal income tax return | ||
under
subsection (k) of Section 168 of the Internal | ||
Revenue Code and for each
applicable taxable year | ||
thereafter, an amount equal to "x", where: | ||
(1) "y" equals the amount of the depreciation | ||
deduction taken for the
taxable year
on the |
taxpayer's federal income tax return on property | ||
for which the bonus
depreciation deduction
was | ||
taken in any year under subsection (k) of Section | ||
168 of the Internal
Revenue Code, but not | ||
including the bonus depreciation deduction; | ||
(2) for taxable years ending on or before | ||
December 31, 2005, "x" equals "y" multiplied by 30 | ||
and then divided by 70 (or "y"
multiplied by | ||
0.429); and | ||
(3) for taxable years ending after December | ||
31, 2005: | ||
(i) for property on which a bonus | ||
depreciation deduction of 30% of the adjusted | ||
basis was taken, "x" equals "y" multiplied by | ||
30 and then divided by 70 (or "y"
multiplied | ||
by 0.429); and | ||
(ii) for property on which a bonus | ||
depreciation deduction of 50% of the adjusted | ||
basis was taken, "x" equals "y" multiplied by | ||
1.0 ; . | ||
(iii) for property on which a bonus | ||
depreciation deduction of 100% of the adjusted | ||
basis was taken in a taxable year ending on or | ||
after December 31, 2021, "x" equals the | ||
depreciation deduction that would be allowed | ||
on that property if the taxpayer had made the |
election under Section 168(k)(7) of the | ||
Internal Revenue Code to not claim bonus | ||
deprecation on that property; and | ||
(iv) for property on which a bonus | ||
depreciation deduction of a percentage other | ||
than 30%, 50% or 100% of the adjusted basis | ||
was taken in a taxable year ending on or after | ||
December 31, 2021, "x" equals "y" multiplied | ||
by 100 times the percentage bonus depreciation | ||
on the property (that is, 100(bonus%)) and | ||
then divided by 100 times 1 minus the | ||
percentage bonus depreciation on the property | ||
(that is, 100(1–bonus%)). | ||
The aggregate amount deducted under this | ||
subparagraph in all taxable
years for any one piece of | ||
property may not exceed the amount of the bonus
| ||
depreciation deduction
taken on that property on the | ||
taxpayer's federal income tax return under
subsection | ||
(k) of Section 168 of the Internal Revenue Code. This | ||
subparagraph (T) is exempt from the provisions of | ||
Section 250; | ||
(U) If the taxpayer sells, transfers, abandons, or | ||
otherwise disposes of
property for which the taxpayer | ||
was required in any taxable year to make an
addition | ||
modification under subparagraph (E-10), then an amount | ||
equal to that
addition modification. |
If the taxpayer continues to own property through | ||
the last day of the last tax year for which a | ||
subtraction is allowed with respect to that property | ||
under subparagraph (T) the taxpayer may claim a | ||
depreciation deduction for federal income tax purposes | ||
and for which the taxpayer was required in any taxable | ||
year to make an addition modification under | ||
subparagraph (E-10), then an amount equal to that | ||
addition modification.
| ||
The taxpayer is allowed to take the deduction | ||
under this subparagraph
only once with respect to any | ||
one piece of property. | ||
This subparagraph (U) is exempt from the | ||
provisions of Section 250; | ||
(V) The amount of: (i) any interest income (net of | ||
the deductions allocable thereto) taken into account | ||
for the taxable year with respect to a transaction | ||
with a taxpayer that is required to make an addition | ||
modification with respect to such transaction under | ||
Section 203(a)(2)(D-17), 203(b)(2)(E-12), | ||
203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed | ||
the amount of such addition modification,
(ii) any | ||
income from intangible property (net of the deductions | ||
allocable thereto) taken into account for the taxable | ||
year with respect to a transaction with a taxpayer | ||
that is required to make an addition modification with |
respect to such transaction under Section | ||
203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or | ||
203(d)(2)(D-8), but not to exceed the amount of such | ||
addition modification, and (iii) any insurance premium | ||
income (net of deductions allocable thereto) taken | ||
into account for the taxable year with respect to a | ||
transaction with a taxpayer that is required to make | ||
an addition modification with respect to such | ||
transaction under Section 203(a)(2)(D-19), Section | ||
203(b)(2)(E-14), Section 203(c)(2)(G-14), or Section | ||
203(d)(2)(D-9), but not to exceed the amount of that | ||
addition modification. This subparagraph (V) is exempt | ||
from the provisions of Section 250;
| ||
(W) An amount equal to the interest income taken | ||
into account for the taxable year (net of the | ||
deductions allocable thereto) with respect to | ||
transactions with (i) a foreign person who would be a | ||
member of the taxpayer's unitary business group but | ||
for the fact that the foreign person's business | ||
activity outside the United States is 80% or more of | ||
that person's total business activity and (ii) for | ||
taxable years ending on or after December 31, 2008, to | ||
a person who would be a member of the same unitary | ||
business group but for the fact that the person is | ||
prohibited under Section 1501(a)(27) from being | ||
included in the unitary business group because he or |
she is ordinarily required to apportion business | ||
income under different subsections of Section 304, but | ||
not to exceed the addition modification required to be | ||
made for the same taxable year under Section | ||
203(b)(2)(E-12) for interest paid, accrued, or | ||
incurred, directly or indirectly, to the same person. | ||
This subparagraph (W) is exempt from the provisions of | ||
Section 250;
| ||
(X) An amount equal to the income from intangible | ||
property taken into account for the taxable year (net | ||
of the deductions allocable thereto) with respect to | ||
transactions with (i) a foreign person who would be a | ||
member of the taxpayer's unitary business group but | ||
for the fact that the foreign person's business | ||
activity outside the United States is 80% or more of | ||
that person's total business activity and (ii) for | ||
taxable years ending on or after December 31, 2008, to | ||
a person who would be a member of the same unitary | ||
business group but for the fact that the person is | ||
prohibited under Section 1501(a)(27) from being | ||
included in the unitary business group because he or | ||
she is ordinarily required to apportion business | ||
income under different subsections of Section 304, but | ||
not to exceed the addition modification required to be | ||
made for the same taxable year under Section | ||
203(b)(2)(E-13) for intangible expenses and costs |
paid, accrued, or incurred, directly or indirectly, to | ||
the same foreign person. This subparagraph (X) is | ||
exempt from the provisions of Section 250;
| ||
(Y) For taxable years ending on or after December | ||
31, 2011, in the case of a taxpayer who was required to | ||
add back any insurance premiums under Section | ||
203(b)(2)(E-14), such taxpayer may elect to subtract | ||
that part of a reimbursement received from the | ||
insurance company equal to the amount of the expense | ||
or loss (including expenses incurred by the insurance | ||
company) that would have been taken into account as a | ||
deduction for federal income tax purposes if the | ||
expense or loss had been uninsured. If a taxpayer | ||
makes the election provided for by this subparagraph | ||
(Y), the insurer to which the premiums were paid must | ||
add back to income the amount subtracted by the | ||
taxpayer pursuant to this subparagraph (Y). This | ||
subparagraph (Y) is exempt from the provisions of | ||
Section 250; and | ||
(Z) The difference between the nondeductible | ||
controlled foreign corporation dividends under Section | ||
965(e)(3) of the Internal Revenue Code over the | ||
taxable income of the taxpayer, computed without | ||
regard to Section 965(e)(2)(A) of the Internal Revenue | ||
Code, and without regard to any net operating loss | ||
deduction. This subparagraph (Z) is exempt from the |
provisions of Section 250. | ||
(3) Special rule. For purposes of paragraph (2)(A), | ||
"gross income"
in the case of a life insurance company, | ||
for tax years ending on and after
December 31, 1994,
and | ||
prior to December 31, 2011, shall mean the gross | ||
investment income for the taxable year and, for tax years | ||
ending on or after December 31, 2011, shall mean all | ||
amounts included in life insurance gross income under | ||
Section 803(a)(3) of the Internal Revenue Code. | ||
(c) Trusts and estates. | ||
(1) In general. In the case of a trust or estate, base | ||
income means
an amount equal to the taxpayer's taxable | ||
income for the taxable year as
modified by paragraph (2). | ||
(2) Modifications. Subject to the provisions of | ||
paragraph (3), the
taxable income referred to in paragraph | ||
(1) shall be modified by adding
thereto the sum of the | ||
following amounts: | ||
(A) An amount equal to all amounts paid or accrued | ||
to the taxpayer
as interest or dividends during the | ||
taxable year to the extent excluded
from gross income | ||
in the computation of taxable income; | ||
(B) In the case of (i) an estate, $600; (ii) a | ||
trust which, under
its governing instrument, is | ||
required to distribute all of its income
currently, | ||
$300; and (iii) any other trust, $100, but in each such |
case,
only to the extent such amount was deducted in | ||
the computation of
taxable income; | ||
(C) An amount equal to the amount of tax imposed by | ||
this Act to the
extent deducted from gross income in | ||
the computation of taxable income
for the taxable | ||
year; | ||
(D) The amount of any net operating loss deduction | ||
taken in arriving at
taxable income, other than a net | ||
operating loss carried forward from a
taxable year | ||
ending prior to December 31, 1986; | ||
(E) For taxable years in which a net operating | ||
loss carryback or
carryforward from a taxable year | ||
ending prior to December 31, 1986 is an
element of | ||
taxable income under paragraph (1) of subsection (e) | ||
or subparagraph
(E) of paragraph (2) of subsection | ||
(e), the amount by which addition
modifications other | ||
than those provided by this subparagraph (E) exceeded
| ||
subtraction modifications in such taxable year, with | ||
the following limitations
applied in the order that | ||
they are listed: | ||
(i) the addition modification relating to the | ||
net operating loss
carried back or forward to the | ||
taxable year from any taxable year ending
prior to | ||
December 31, 1986 shall be reduced by the amount | ||
of addition
modification under this subparagraph | ||
(E) which related to that net
operating loss and |
which was taken into account in calculating the | ||
base
income of an earlier taxable year, and | ||
(ii) the addition modification relating to the | ||
net operating loss
carried back or forward to the | ||
taxable year from any taxable year ending
prior to | ||
December 31, 1986 shall not exceed the amount of | ||
such carryback or
carryforward; | ||
For taxable years in which there is a net | ||
operating loss carryback or
carryforward from more | ||
than one other taxable year ending prior to December
| ||
31, 1986, the addition modification provided in this | ||
subparagraph (E) shall
be the sum of the amounts | ||
computed independently under the preceding
provisions | ||
of this subparagraph (E) for each such taxable year; | ||
(F) For taxable years ending on or after January | ||
1, 1989, an amount
equal to the tax deducted pursuant | ||
to Section 164 of the Internal Revenue
Code if the | ||
trust or estate is claiming the same tax for purposes | ||
of the
Illinois foreign tax credit under Section 601 | ||
of this Act; | ||
(G) An amount equal to the amount of the capital | ||
gain deduction
allowable under the Internal Revenue | ||
Code, to the extent deducted from
gross income in the | ||
computation of taxable income; | ||
(G-5) For taxable years ending after December 31, | ||
1997, an
amount equal to any eligible remediation |
costs that the trust or estate
deducted in computing | ||
adjusted gross income and for which the trust
or | ||
estate claims a credit under subsection (l) of Section | ||
201; | ||
(G-10) For taxable years 2001 and thereafter, an | ||
amount equal to the
bonus depreciation deduction taken | ||
on the taxpayer's federal income tax return for the | ||
taxable
year under subsection (k) of Section 168 of | ||
the Internal Revenue Code; and | ||
(G-11) If the taxpayer sells, transfers, abandons, | ||
or otherwise disposes of property for which the | ||
taxpayer was required in any taxable year to
make an | ||
addition modification under subparagraph (G-10), then | ||
an amount equal
to the aggregate amount of the | ||
deductions taken in all taxable
years under | ||
subparagraph (R) with respect to that property. | ||
If the taxpayer continues to own property through | ||
the last day of the last tax year for which a | ||
subtraction is allowed with respect to that property | ||
under subparagraph (R) the taxpayer may claim a | ||
depreciation deduction for federal income tax purposes | ||
and for which the taxpayer was allowed in any taxable | ||
year to make a subtraction modification under | ||
subparagraph (R), then an amount equal to that | ||
subtraction modification.
| ||
The taxpayer is required to make the addition |
modification under this
subparagraph
only once with | ||
respect to any one piece of property; | ||
(G-12) An amount equal to the amount otherwise | ||
allowed as a deduction in computing base income for | ||
interest paid, accrued, or incurred, directly or | ||
indirectly, (i) for taxable years ending on or after | ||
December 31, 2004, to a foreign person who would be a | ||
member of the same unitary business group but for the | ||
fact that the foreign person's business activity | ||
outside the United States is 80% or more of the foreign | ||
person's total business activity and (ii) for taxable | ||
years ending on or after December 31, 2008, to a person | ||
who would be a member of the same unitary business | ||
group but for the fact that the person is prohibited | ||
under Section 1501(a)(27) from being included in the | ||
unitary business group because he or she is ordinarily | ||
required to apportion business income under different | ||
subsections of Section 304. The addition modification | ||
required by this subparagraph shall be reduced to the | ||
extent that dividends were included in base income of | ||
the unitary group for the same taxable year and | ||
received by the taxpayer or by a member of the | ||
taxpayer's unitary business group (including amounts | ||
included in gross income pursuant to Sections 951 | ||
through 964 of the Internal Revenue Code and amounts | ||
included in gross income under Section 78 of the |
Internal Revenue Code) with respect to the stock of | ||
the same person to whom the interest was paid, | ||
accrued, or incurred.
| ||
This paragraph shall not apply to the following:
| ||
(i) an item of interest paid, accrued, or | ||
incurred, directly or indirectly, to a person who | ||
is subject in a foreign country or state, other | ||
than a state which requires mandatory unitary | ||
reporting, to a tax on or measured by net income | ||
with respect to such interest; or | ||
(ii) an item of interest paid, accrued, or | ||
incurred, directly or indirectly, to a person if | ||
the taxpayer can establish, based on a | ||
preponderance of the evidence, both of the | ||
following: | ||
(a) the person, during the same taxable | ||
year, paid, accrued, or incurred, the interest | ||
to a person that is not a related member, and | ||
(b) the transaction giving rise to the | ||
interest expense between the taxpayer and the | ||
person did not have as a principal purpose the | ||
avoidance of Illinois income tax, and is paid | ||
pursuant to a contract or agreement that | ||
reflects an arm's-length interest rate and | ||
terms; or
| ||
(iii) the taxpayer can establish, based on |
clear and convincing evidence, that the interest | ||
paid, accrued, or incurred relates to a contract | ||
or agreement entered into at arm's-length rates | ||
and terms and the principal purpose for the | ||
payment is not federal or Illinois tax avoidance; | ||
or
| ||
(iv) an item of interest paid, accrued, or | ||
incurred, directly or indirectly, to a person if | ||
the taxpayer establishes by clear and convincing | ||
evidence that the adjustments are unreasonable; or | ||
if the taxpayer and the Director agree in writing | ||
to the application or use of an alternative method | ||
of apportionment under Section 304(f).
| ||
Nothing in this subsection shall preclude the | ||
Director from making any other adjustment | ||
otherwise allowed under Section 404 of this Act | ||
for any tax year beginning after the effective | ||
date of this amendment provided such adjustment is | ||
made pursuant to regulation adopted by the | ||
Department and such regulations provide methods | ||
and standards by which the Department will utilize | ||
its authority under Section 404 of this Act;
| ||
(G-13) An amount equal to the amount of intangible | ||
expenses and costs otherwise allowed as a deduction in | ||
computing base income, and that were paid, accrued, or | ||
incurred, directly or indirectly, (i) for taxable |
years ending on or after December 31, 2004, to a | ||
foreign person who would be a member of the same | ||
unitary business group but for the fact that the | ||
foreign person's business activity outside the United | ||
States is 80% or more of that person's total business | ||
activity and (ii) for taxable years ending on or after | ||
December 31, 2008, to a person who would be a member of | ||
the same unitary business group but for the fact that | ||
the person is prohibited under Section 1501(a)(27) | ||
from being included in the unitary business group | ||
because he or she is ordinarily required to apportion | ||
business income under different subsections of Section | ||
304. The addition modification required by this | ||
subparagraph shall be reduced to the extent that | ||
dividends were included in base income of the unitary | ||
group for the same taxable year and received by the | ||
taxpayer or by a member of the taxpayer's unitary | ||
business group (including amounts included in gross | ||
income pursuant to Sections 951 through 964 of the | ||
Internal Revenue Code and amounts included in gross | ||
income under Section 78 of the Internal Revenue Code) | ||
with respect to the stock of the same person to whom | ||
the intangible expenses and costs were directly or | ||
indirectly paid, incurred, or accrued. The preceding | ||
sentence shall not apply to the extent that the same | ||
dividends caused a reduction to the addition |
modification required under Section 203(c)(2)(G-12) of | ||
this Act. As used in this subparagraph, the term | ||
"intangible expenses and costs" includes: (1) | ||
expenses, losses, and costs for or related to the | ||
direct or indirect acquisition, use, maintenance or | ||
management, ownership, sale, exchange, or any other | ||
disposition of intangible property; (2) losses | ||
incurred, directly or indirectly, from factoring | ||
transactions or discounting transactions; (3) royalty, | ||
patent, technical, and copyright fees; (4) licensing | ||
fees; and (5) other similar expenses and costs. For | ||
purposes of this subparagraph, "intangible property" | ||
includes patents, patent applications, trade names, | ||
trademarks, service marks, copyrights, mask works, | ||
trade secrets, and similar types of intangible assets. | ||
This paragraph shall not apply to the following: | ||
(i) any item of intangible expenses or costs | ||
paid, accrued, or incurred, directly or | ||
indirectly, from a transaction with a person who | ||
is subject in a foreign country or state, other | ||
than a state which requires mandatory unitary | ||
reporting, to a tax on or measured by net income | ||
with respect to such item; or | ||
(ii) any item of intangible expense or cost | ||
paid, accrued, or incurred, directly or | ||
indirectly, if the taxpayer can establish, based |
on a preponderance of the evidence, both of the | ||
following: | ||
(a) the person during the same taxable | ||
year paid, accrued, or incurred, the | ||
intangible expense or cost to a person that is | ||
not a related member, and | ||
(b) the transaction giving rise to the | ||
intangible expense or cost between the | ||
taxpayer and the person did not have as a | ||
principal purpose the avoidance of Illinois | ||
income tax, and is paid pursuant to a contract | ||
or agreement that reflects arm's-length terms; | ||
or | ||
(iii) any item of intangible expense or cost | ||
paid, accrued, or incurred, directly or | ||
indirectly, from a transaction with a person if | ||
the taxpayer establishes by clear and convincing | ||
evidence, that the adjustments are unreasonable; | ||
or if the taxpayer and the Director agree in | ||
writing to the application or use of an | ||
alternative method of apportionment under Section | ||
304(f);
| ||
Nothing in this subsection shall preclude the | ||
Director from making any other adjustment | ||
otherwise allowed under Section 404 of this Act | ||
for any tax year beginning after the effective |
date of this amendment provided such adjustment is | ||
made pursuant to regulation adopted by the | ||
Department and such regulations provide methods | ||
and standards by which the Department will utilize | ||
its authority under Section 404 of this Act;
| ||
(G-14) For taxable years ending on or after | ||
December 31, 2008, an amount equal to the amount of | ||
insurance premium expenses and costs otherwise allowed | ||
as a deduction in computing base income, and that were | ||
paid, accrued, or incurred, directly or indirectly, to | ||
a person who would be a member of the same unitary | ||
business group but for the fact that the person is | ||
prohibited under Section 1501(a)(27) from being | ||
included in the unitary business group because he or | ||
she is ordinarily required to apportion business | ||
income under different subsections of Section 304. The | ||
addition modification required by this subparagraph | ||
shall be reduced to the extent that dividends were | ||
included in base income of the unitary group for the | ||
same taxable year and received by the taxpayer or by a | ||
member of the taxpayer's unitary business group | ||
(including amounts included in gross income under | ||
Sections 951 through 964 of the Internal Revenue Code | ||
and amounts included in gross income under Section 78 | ||
of the Internal Revenue Code) with respect to the | ||
stock of the same person to whom the premiums and costs |
were directly or indirectly paid, incurred, or | ||
accrued. The preceding sentence does not apply to the | ||
extent that the same dividends caused a reduction to | ||
the addition modification required under Section | ||
203(c)(2)(G-12) or Section 203(c)(2)(G-13) of this | ||
Act; | ||
(G-15) An amount equal to the credit allowable to | ||
the taxpayer under Section 218(a) of this Act, | ||
determined without regard to Section 218(c) of this | ||
Act; | ||
(G-16) For taxable years ending on or after | ||
December 31, 2017, an amount equal to the deduction | ||
allowed under Section 199 of the Internal Revenue Code | ||
for the taxable year; | ||
and by deducting from the total so obtained the sum of the | ||
following
amounts: | ||
(H) An amount equal to all amounts included in | ||
such total pursuant
to the provisions of Sections | ||
402(a), 402(c), 403(a), 403(b), 406(a), 407(a)
and 408 | ||
of the Internal Revenue Code or included in such total | ||
as
distributions under the provisions of any | ||
retirement or disability plan for
employees of any | ||
governmental agency or unit, or retirement payments to
| ||
retired partners, which payments are excluded in | ||
computing net earnings
from self employment by Section | ||
1402 of the Internal Revenue Code and
regulations |
adopted pursuant thereto; | ||
(I) The valuation limitation amount; | ||
(J) An amount equal to the amount of any tax | ||
imposed by this Act
which was refunded to the taxpayer | ||
and included in such total for the
taxable year; | ||
(K) An amount equal to all amounts included in | ||
taxable income as
modified by subparagraphs (A), (B), | ||
(C), (D), (E), (F) and (G) which
are exempt from | ||
taxation by this State either by reason of its | ||
statutes or
Constitution
or by reason of the | ||
Constitution, treaties or statutes of the United | ||
States;
provided that, in the case of any statute of | ||
this State that exempts income
derived from bonds or | ||
other obligations from the tax imposed under this Act,
| ||
the amount exempted shall be the interest net of bond | ||
premium amortization; | ||
(L) With the exception of any amounts subtracted | ||
under subparagraph
(K),
an amount equal to the sum of | ||
all amounts disallowed as
deductions by (i) Sections | ||
171(a)(2) and 265(a)(2) of the Internal Revenue
Code, | ||
and all amounts of expenses allocable
to interest and | ||
disallowed as deductions by Section 265(a)(1) of the | ||
Internal
Revenue Code;
and (ii) for taxable years
| ||
ending on or after August 13, 1999, Sections
| ||
171(a)(2), 265,
280C, and 832(b)(5)(B)(i) of the | ||
Internal Revenue Code, plus, (iii) for taxable years |
ending on or after December 31, 2011, Section | ||
45G(e)(3) of the Internal Revenue Code and, for | ||
taxable years ending on or after December 31, 2008, | ||
any amount included in gross income under Section 87 | ||
of the Internal Revenue Code; the provisions of this
| ||
subparagraph are exempt from the provisions of Section | ||
250; | ||
(M) An amount equal to those dividends included in | ||
such total
which were paid by a corporation which | ||
conducts business operations in a River Edge | ||
Redevelopment Zone or zones created under the River | ||
Edge Redevelopment Zone Act and
conducts substantially | ||
all of its operations in a River Edge Redevelopment | ||
Zone or zones. This subparagraph (M) is exempt from | ||
the provisions of Section 250; | ||
(N) An amount equal to any contribution made to a | ||
job training
project established pursuant to the Tax | ||
Increment Allocation
Redevelopment Act; | ||
(O) An amount equal to those dividends included in | ||
such total
that were paid by a corporation that | ||
conducts business operations in a
federally designated | ||
Foreign Trade Zone or Sub-Zone and that is designated
| ||
a High Impact Business located in Illinois; provided | ||
that dividends eligible
for the deduction provided in | ||
subparagraph (M) of paragraph (2) of this
subsection | ||
shall not be eligible for the deduction provided under |
this
subparagraph (O); | ||
(P) An amount equal to the amount of the deduction | ||
used to compute the
federal income tax credit for | ||
restoration of substantial amounts held under
claim of | ||
right for the taxable year pursuant to Section 1341 of | ||
the
Internal Revenue Code; | ||
(Q) For taxable year 1999 and thereafter, an | ||
amount equal to the
amount of any
(i) distributions, | ||
to the extent includible in gross income for
federal | ||
income tax purposes, made to the taxpayer because of
| ||
his or her status as a victim of
persecution for racial | ||
or religious reasons by Nazi Germany or any other Axis
| ||
regime or as an heir of the victim and (ii) items
of | ||
income, to the extent
includible in gross income for | ||
federal income tax purposes, attributable to,
derived | ||
from or in any way related to assets stolen from, | ||
hidden from, or
otherwise lost to a victim of
| ||
persecution for racial or religious reasons by Nazi
| ||
Germany or any other Axis regime
immediately prior to, | ||
during, and immediately after World War II, including,
| ||
but
not limited to, interest on the proceeds | ||
receivable as insurance
under policies issued to a | ||
victim of persecution for racial or religious
reasons | ||
by Nazi Germany or any other Axis regime by European | ||
insurance
companies
immediately prior to and during | ||
World War II;
provided, however, this subtraction from |
federal adjusted gross income does not
apply to assets | ||
acquired with such assets or with the proceeds from | ||
the sale of
such assets; provided, further, this | ||
paragraph shall only apply to a taxpayer
who was the | ||
first recipient of such assets after their recovery | ||
and who is a
victim of
persecution for racial or | ||
religious reasons
by Nazi Germany or any other Axis | ||
regime or as an heir of the victim. The
amount of and | ||
the eligibility for any public assistance, benefit, or
| ||
similar entitlement is not affected by the inclusion | ||
of items (i) and (ii) of
this paragraph in gross income | ||
for federal income tax purposes.
This paragraph is | ||
exempt from the provisions of Section 250; | ||
(R) For taxable years 2001 and thereafter, for the | ||
taxable year in
which the bonus depreciation deduction
| ||
is taken on the taxpayer's federal income tax return | ||
under
subsection (k) of Section 168 of the Internal | ||
Revenue Code and for each
applicable taxable year | ||
thereafter, an amount equal to "x", where: | ||
(1) "y" equals the amount of the depreciation | ||
deduction taken for the
taxable year
on the | ||
taxpayer's federal income tax return on property | ||
for which the bonus
depreciation deduction
was | ||
taken in any year under subsection (k) of Section | ||
168 of the Internal
Revenue Code, but not | ||
including the bonus depreciation deduction; |
(2) for taxable years ending on or before | ||
December 31, 2005, "x" equals "y" multiplied by 30 | ||
and then divided by 70 (or "y"
multiplied by | ||
0.429); and | ||
(3) for taxable years ending after December | ||
31, 2005: | ||
(i) for property on which a bonus | ||
depreciation deduction of 30% of the adjusted | ||
basis was taken, "x" equals "y" multiplied by | ||
30 and then divided by 70 (or "y"
multiplied | ||
by 0.429); and | ||
(ii) for property on which a bonus | ||
depreciation deduction of 50% of the adjusted | ||
basis was taken, "x" equals "y" multiplied by | ||
1.0 ; . | ||
(iii) for property on which a bonus | ||
depreciation deduction of 100% of the adjusted | ||
basis was taken in a taxable year ending on or | ||
after December 31, 2021, "x" equals the | ||
depreciation deduction that would be allowed | ||
on that property if the taxpayer had made the | ||
election under Section 168(k)(7) of the | ||
Internal Revenue Code to not claim bonus | ||
deprecation on that property; and | ||
(iv) for property on which a bonus | ||
depreciation deduction of a percentage other |
than 30%, 50% or 100% of the adjusted basis | ||
was taken in a taxable year ending on or after | ||
December 31, 2021, "x" equals "y" multiplied | ||
by 100 times the percentage bonus depreciation | ||
on the property (that is, 100(bonus%)) and | ||
then divided by 100 times 1 minus the | ||
percentage bonus depreciation on the property | ||
(that is, 100(1–bonus%)). | ||
The aggregate amount deducted under this | ||
subparagraph in all taxable
years for any one piece of | ||
property may not exceed the amount of the bonus
| ||
depreciation deduction
taken on that property on the | ||
taxpayer's federal income tax return under
subsection | ||
(k) of Section 168 of the Internal Revenue Code. This | ||
subparagraph (R) is exempt from the provisions of | ||
Section 250; | ||
(S) If the taxpayer sells, transfers, abandons, or | ||
otherwise disposes of
property for which the taxpayer | ||
was required in any taxable year to make an
addition | ||
modification under subparagraph (G-10), then an amount | ||
equal to that
addition modification. | ||
If the taxpayer continues to own property through | ||
the last day of the last tax year for which a | ||
subtraction is allowed with respect to that property | ||
under subparagraph (R) the taxpayer may claim a | ||
depreciation deduction for federal income tax purposes |
and for which the taxpayer was required in any taxable | ||
year to make an addition modification under | ||
subparagraph (G-10), then an amount equal to that | ||
addition modification.
| ||
The taxpayer is allowed to take the deduction | ||
under this subparagraph
only once with respect to any | ||
one piece of property. | ||
This subparagraph (S) is exempt from the | ||
provisions of Section 250; | ||
(T) The amount of (i) any interest income (net of | ||
the deductions allocable thereto) taken into account | ||
for the taxable year with respect to a transaction | ||
with a taxpayer that is required to make an addition | ||
modification with respect to such transaction under | ||
Section 203(a)(2)(D-17), 203(b)(2)(E-12), | ||
203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed | ||
the amount of such addition modification and
(ii) any | ||
income from intangible property (net of the deductions | ||
allocable thereto) taken into account for the taxable | ||
year with respect to a transaction with a taxpayer | ||
that is required to make an addition modification with | ||
respect to such transaction under Section | ||
203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or | ||
203(d)(2)(D-8), but not to exceed the amount of such | ||
addition modification. This subparagraph (T) is exempt | ||
from the provisions of Section 250;
|
(U) An amount equal to the interest income taken | ||
into account for the taxable year (net of the | ||
deductions allocable thereto) with respect to | ||
transactions with (i) a foreign person who would be a | ||
member of the taxpayer's unitary business group but | ||
for the fact the foreign person's business activity | ||
outside the United States is 80% or more of that | ||
person's total business activity and (ii) for taxable | ||
years ending on or after December 31, 2008, to a person | ||
who would be a member of the same unitary business | ||
group but for the fact that the person is prohibited | ||
under Section 1501(a)(27) from being included in the | ||
unitary business group because he or she is ordinarily | ||
required to apportion business income under different | ||
subsections of Section 304, but not to exceed the | ||
addition modification required to be made for the same | ||
taxable year under Section 203(c)(2)(G-12) for | ||
interest paid, accrued, or incurred, directly or | ||
indirectly, to the same person. This subparagraph (U) | ||
is exempt from the provisions of Section 250; | ||
(V) An amount equal to the income from intangible | ||
property taken into account for the taxable year (net | ||
of the deductions allocable thereto) with respect to | ||
transactions with (i) a foreign person who would be a | ||
member of the taxpayer's unitary business group but | ||
for the fact that the foreign person's business |
activity outside the United States is 80% or more of | ||
that person's total business activity and (ii) for | ||
taxable years ending on or after December 31, 2008, to | ||
a person who would be a member of the same unitary | ||
business group but for the fact that the person is | ||
prohibited under Section 1501(a)(27) from being | ||
included in the unitary business group because he or | ||
she is ordinarily required to apportion business | ||
income under different subsections of Section 304, but | ||
not to exceed the addition modification required to be | ||
made for the same taxable year under Section | ||
203(c)(2)(G-13) for intangible expenses and costs | ||
paid, accrued, or incurred, directly or indirectly, to | ||
the same foreign person. This subparagraph (V) is | ||
exempt from the provisions of Section 250;
| ||
(W) in the case of an estate, an amount equal to | ||
all amounts included in such total pursuant to the | ||
provisions of Section 111 of the Internal Revenue Code | ||
as a recovery of items previously deducted by the | ||
decedent from adjusted gross income in the computation | ||
of taxable income. This subparagraph (W) is exempt | ||
from Section 250; | ||
(X) an amount equal to the refund included in such | ||
total of any tax deducted for federal income tax | ||
purposes, to the extent that deduction was added back | ||
under subparagraph (F). This subparagraph (X) is |
exempt from the provisions of Section 250; | ||
(Y) For taxable years ending on or after December | ||
31, 2011, in the case of a taxpayer who was required to | ||
add back any insurance premiums under Section | ||
203(c)(2)(G-14), such taxpayer may elect to subtract | ||
that part of a reimbursement received from the | ||
insurance company equal to the amount of the expense | ||
or loss (including expenses incurred by the insurance | ||
company) that would have been taken into account as a | ||
deduction for federal income tax purposes if the | ||
expense or loss had been uninsured. If a taxpayer | ||
makes the election provided for by this subparagraph | ||
(Y), the insurer to which the premiums were paid must | ||
add back to income the amount subtracted by the | ||
taxpayer pursuant to this subparagraph (Y). This | ||
subparagraph (Y) is exempt from the provisions of | ||
Section 250; and | ||
(Z) For taxable years beginning after December 31, | ||
2018 and before January 1, 2026, the amount of excess | ||
business loss of the taxpayer disallowed as a | ||
deduction by Section 461(l)(1)(B) of the Internal | ||
Revenue Code. | ||
(3) Limitation. The amount of any modification | ||
otherwise required
under this subsection shall, under | ||
regulations prescribed by the
Department, be adjusted by | ||
any amounts included therein which were
properly paid, |
credited, or required to be distributed, or permanently | ||
set
aside for charitable purposes pursuant to Internal | ||
Revenue Code Section
642(c) during the taxable year. | ||
(d) Partnerships. | ||
(1) In general. In the case of a partnership, base | ||
income means an
amount equal to the taxpayer's taxable | ||
income for the taxable year as
modified by paragraph (2). | ||
(2) Modifications. The taxable income referred to in | ||
paragraph (1)
shall be modified by adding thereto the sum | ||
of the following amounts: | ||
(A) An amount equal to all amounts paid or accrued | ||
to the taxpayer as
interest or dividends during the | ||
taxable year to the extent excluded from
gross income | ||
in the computation of taxable income; | ||
(B) An amount equal to the amount of tax imposed by | ||
this Act to the
extent deducted from gross income for | ||
the taxable year; | ||
(C) The amount of deductions allowed to the | ||
partnership pursuant to
Section 707 (c) of the | ||
Internal Revenue Code in calculating its taxable | ||
income; | ||
(D) An amount equal to the amount of the capital | ||
gain deduction
allowable under the Internal Revenue | ||
Code, to the extent deducted from
gross income in the | ||
computation of taxable income; |
(D-5) For taxable years 2001 and thereafter, an | ||
amount equal to the
bonus depreciation deduction taken | ||
on the taxpayer's federal income tax return for the | ||
taxable
year under subsection (k) of Section 168 of | ||
the Internal Revenue Code; | ||
(D-6) If the taxpayer sells, transfers, abandons, | ||
or otherwise disposes of
property for which the | ||
taxpayer was required in any taxable year to make an
| ||
addition modification under subparagraph (D-5), then | ||
an amount equal to the
aggregate amount of the | ||
deductions taken in all taxable years
under | ||
subparagraph (O) with respect to that property. | ||
If the taxpayer continues to own property through | ||
the last day of the last tax year for which a | ||
subtraction is allowed with respect to that property | ||
under subparagraph (O) the taxpayer may claim a | ||
depreciation deduction for federal income tax purposes | ||
and for which the taxpayer was allowed in any taxable | ||
year to make a subtraction modification under | ||
subparagraph (O), then an amount equal to that | ||
subtraction modification.
| ||
The taxpayer is required to make the addition | ||
modification under this
subparagraph
only once with | ||
respect to any one piece of property; | ||
(D-7) An amount equal to the amount otherwise | ||
allowed as a deduction in computing base income for |
interest paid, accrued, or incurred, directly or | ||
indirectly, (i) for taxable years ending on or after | ||
December 31, 2004, to a foreign person who would be a | ||
member of the same unitary business group but for the | ||
fact the foreign person's business activity outside | ||
the United States is 80% or more of the foreign | ||
person's total business activity and (ii) for taxable | ||
years ending on or after December 31, 2008, to a person | ||
who would be a member of the same unitary business | ||
group but for the fact that the person is prohibited | ||
under Section 1501(a)(27) from being included in the | ||
unitary business group because he or she is ordinarily | ||
required to apportion business income under different | ||
subsections of Section 304. The addition modification | ||
required by this subparagraph shall be reduced to the | ||
extent that dividends were included in base income of | ||
the unitary group for the same taxable year and | ||
received by the taxpayer or by a member of the | ||
taxpayer's unitary business group (including amounts | ||
included in gross income pursuant to Sections 951 | ||
through 964 of the Internal Revenue Code and amounts | ||
included in gross income under Section 78 of the | ||
Internal Revenue Code) with respect to the stock of | ||
the same person to whom the interest was paid, | ||
accrued, or incurred.
| ||
This paragraph shall not apply to the following:
|
(i) an item of interest paid, accrued, or | ||
incurred, directly or indirectly, to a person who | ||
is subject in a foreign country or state, other | ||
than a state which requires mandatory unitary | ||
reporting, to a tax on or measured by net income | ||
with respect to such interest; or | ||
(ii) an item of interest paid, accrued, or | ||
incurred, directly or indirectly, to a person if | ||
the taxpayer can establish, based on a | ||
preponderance of the evidence, both of the | ||
following: | ||
(a) the person, during the same taxable | ||
year, paid, accrued, or incurred, the interest | ||
to a person that is not a related member, and | ||
(b) the transaction giving rise to the | ||
interest expense between the taxpayer and the | ||
person did not have as a principal purpose the | ||
avoidance of Illinois income tax, and is paid | ||
pursuant to a contract or agreement that | ||
reflects an arm's-length interest rate and | ||
terms; or
| ||
(iii) the taxpayer can establish, based on | ||
clear and convincing evidence, that the interest | ||
paid, accrued, or incurred relates to a contract | ||
or agreement entered into at arm's-length rates | ||
and terms and the principal purpose for the |
payment is not federal or Illinois tax avoidance; | ||
or
| ||
(iv) an item of interest paid, accrued, or | ||
incurred, directly or indirectly, to a person if | ||
the taxpayer establishes by clear and convincing | ||
evidence that the adjustments are unreasonable; or | ||
if the taxpayer and the Director agree in writing | ||
to the application or use of an alternative method | ||
of apportionment under Section 304(f).
| ||
Nothing in this subsection shall preclude the | ||
Director from making any other adjustment | ||
otherwise allowed under Section 404 of this Act | ||
for any tax year beginning after the effective | ||
date of this amendment provided such adjustment is | ||
made pursuant to regulation adopted by the | ||
Department and such regulations provide methods | ||
and standards by which the Department will utilize | ||
its authority under Section 404 of this Act; and
| ||
(D-8) An amount equal to the amount of intangible | ||
expenses and costs otherwise allowed as a deduction in | ||
computing base income, and that were paid, accrued, or | ||
incurred, directly or indirectly, (i) for taxable | ||
years ending on or after December 31, 2004, to a | ||
foreign person who would be a member of the same | ||
unitary business group but for the fact that the | ||
foreign person's business activity outside the United |
States is 80% or more of that person's total business | ||
activity and (ii) for taxable years ending on or after | ||
December 31, 2008, to a person who would be a member of | ||
the same unitary business group but for the fact that | ||
the person is prohibited under Section 1501(a)(27) | ||
from being included in the unitary business group | ||
because he or she is ordinarily required to apportion | ||
business income under different subsections of Section | ||
304. The addition modification required by this | ||
subparagraph shall be reduced to the extent that | ||
dividends were included in base income of the unitary | ||
group for the same taxable year and received by the | ||
taxpayer or by a member of the taxpayer's unitary | ||
business group (including amounts included in gross | ||
income pursuant to Sections 951 through 964 of the | ||
Internal Revenue Code and amounts included in gross | ||
income under Section 78 of the Internal Revenue Code) | ||
with respect to the stock of the same person to whom | ||
the intangible expenses and costs were directly or | ||
indirectly paid, incurred or accrued. The preceding | ||
sentence shall not apply to the extent that the same | ||
dividends caused a reduction to the addition | ||
modification required under Section 203(d)(2)(D-7) of | ||
this Act. As used in this subparagraph, the term | ||
"intangible expenses and costs" includes (1) expenses, | ||
losses, and costs for, or related to, the direct or |
indirect acquisition, use, maintenance or management, | ||
ownership, sale, exchange, or any other disposition of | ||
intangible property; (2) losses incurred, directly or | ||
indirectly, from factoring transactions or discounting | ||
transactions; (3) royalty, patent, technical, and | ||
copyright fees; (4) licensing fees; and (5) other | ||
similar expenses and costs. For purposes of this | ||
subparagraph, "intangible property" includes patents, | ||
patent applications, trade names, trademarks, service | ||
marks, copyrights, mask works, trade secrets, and | ||
similar types of intangible assets; | ||
This paragraph shall not apply to the following: | ||
(i) any item of intangible expenses or costs | ||
paid, accrued, or incurred, directly or | ||
indirectly, from a transaction with a person who | ||
is subject in a foreign country or state, other | ||
than a state which requires mandatory unitary | ||
reporting, to a tax on or measured by net income | ||
with respect to such item; or | ||
(ii) any item of intangible expense or cost | ||
paid, accrued, or incurred, directly or | ||
indirectly, if the taxpayer can establish, based | ||
on a preponderance of the evidence, both of the | ||
following: | ||
(a) the person during the same taxable | ||
year paid, accrued, or incurred, the |
intangible expense or cost to a person that is | ||
not a related member, and | ||
(b) the transaction giving rise to the | ||
intangible expense or cost between the | ||
taxpayer and the person did not have as a | ||
principal purpose the avoidance of Illinois | ||
income tax, and is paid pursuant to a contract | ||
or agreement that reflects arm's-length terms; | ||
or | ||
(iii) any item of intangible expense or cost | ||
paid, accrued, or incurred, directly or | ||
indirectly, from a transaction with a person if | ||
the taxpayer establishes by clear and convincing | ||
evidence, that the adjustments are unreasonable; | ||
or if the taxpayer and the Director agree in | ||
writing to the application or use of an | ||
alternative method of apportionment under Section | ||
304(f);
| ||
Nothing in this subsection shall preclude the | ||
Director from making any other adjustment | ||
otherwise allowed under Section 404 of this Act | ||
for any tax year beginning after the effective | ||
date of this amendment provided such adjustment is | ||
made pursuant to regulation adopted by the | ||
Department and such regulations provide methods | ||
and standards by which the Department will utilize |
its authority under Section 404 of this Act;
| ||
(D-9) For taxable years ending on or after | ||
December 31, 2008, an amount equal to the amount of | ||
insurance premium expenses and costs otherwise allowed | ||
as a deduction in computing base income, and that were | ||
paid, accrued, or incurred, directly or indirectly, to | ||
a person who would be a member of the same unitary | ||
business group but for the fact that the person is | ||
prohibited under Section 1501(a)(27) from being | ||
included in the unitary business group because he or | ||
she is ordinarily required to apportion business | ||
income under different subsections of Section 304. The | ||
addition modification required by this subparagraph | ||
shall be reduced to the extent that dividends were | ||
included in base income of the unitary group for the | ||
same taxable year and received by the taxpayer or by a | ||
member of the taxpayer's unitary business group | ||
(including amounts included in gross income under | ||
Sections 951 through 964 of the Internal Revenue Code | ||
and amounts included in gross income under Section 78 | ||
of the Internal Revenue Code) with respect to the | ||
stock of the same person to whom the premiums and costs | ||
were directly or indirectly paid, incurred, or | ||
accrued. The preceding sentence does not apply to the | ||
extent that the same dividends caused a reduction to | ||
the addition modification required under Section |
203(d)(2)(D-7) or Section 203(d)(2)(D-8) of this Act; | ||
(D-10) An amount equal to the credit allowable to | ||
the taxpayer under Section 218(a) of this Act, | ||
determined without regard to Section 218(c) of this | ||
Act; | ||
(D-11) For taxable years ending on or after | ||
December 31, 2017, an amount equal to the deduction | ||
allowed under Section 199 of the Internal Revenue Code | ||
for the taxable year; | ||
and by deducting from the total so obtained the following | ||
amounts: | ||
(E) The valuation limitation amount; | ||
(F) An amount equal to the amount of any tax | ||
imposed by this Act which
was refunded to the taxpayer | ||
and included in such total for the taxable year; | ||
(G) An amount equal to all amounts included in | ||
taxable income as
modified by subparagraphs (A), (B), | ||
(C) and (D) which are exempt from
taxation by this | ||
State either by reason of its statutes or Constitution | ||
or
by reason of
the Constitution, treaties or statutes | ||
of the United States;
provided that, in the case of any | ||
statute of this State that exempts income
derived from | ||
bonds or other obligations from the tax imposed under | ||
this Act,
the amount exempted shall be the interest | ||
net of bond premium amortization; | ||
(H) Any income of the partnership which |
constitutes personal service
income as defined in | ||
Section 1348(b)(1) of the Internal Revenue Code (as
in | ||
effect December 31, 1981) or a reasonable allowance | ||
for compensation
paid or accrued for services rendered | ||
by partners to the partnership,
whichever is greater; | ||
this subparagraph (H) is exempt from the provisions of | ||
Section 250; | ||
(I) An amount equal to all amounts of income | ||
distributable to an entity
subject to the Personal | ||
Property Tax Replacement Income Tax imposed by
| ||
subsections (c) and (d) of Section 201 of this Act | ||
including amounts
distributable to organizations | ||
exempt from federal income tax by reason of
Section | ||
501(a) of the Internal Revenue Code; this subparagraph | ||
(I) is exempt from the provisions of Section 250; | ||
(J) With the exception of any amounts subtracted | ||
under subparagraph
(G),
an amount equal to the sum of | ||
all amounts disallowed as deductions
by (i) Sections | ||
171(a)(2) , and 265(a)(2) of the Internal Revenue Code, | ||
and all amounts of expenses allocable to
interest and | ||
disallowed as deductions by Section 265(a)(1) of the | ||
Internal
Revenue Code;
and (ii) for taxable years
| ||
ending on or after August 13, 1999, Sections
| ||
171(a)(2), 265,
280C, and 832(b)(5)(B)(i) of the | ||
Internal Revenue Code, plus, (iii) for taxable years | ||
ending on or after December 31, 2011, Section |
45G(e)(3) of the Internal Revenue Code and, for | ||
taxable years ending on or after December 31, 2008, | ||
any amount included in gross income under Section 87 | ||
of the Internal Revenue Code; the provisions of this
| ||
subparagraph are exempt from the provisions of Section | ||
250; | ||
(K) An amount equal to those dividends included in | ||
such total which were
paid by a corporation which | ||
conducts business operations in a River Edge | ||
Redevelopment Zone or zones created under the River | ||
Edge Redevelopment Zone Act and
conducts substantially | ||
all of its operations
from a River Edge Redevelopment | ||
Zone or zones. This subparagraph (K) is exempt from | ||
the provisions of Section 250; | ||
(L) An amount equal to any contribution made to a | ||
job training project
established pursuant to the Real | ||
Property Tax Increment Allocation
Redevelopment Act; | ||
(M) An amount equal to those dividends included in | ||
such total
that were paid by a corporation that | ||
conducts business operations in a
federally designated | ||
Foreign Trade Zone or Sub-Zone and that is designated | ||
a
High Impact Business located in Illinois; provided | ||
that dividends eligible
for the deduction provided in | ||
subparagraph (K) of paragraph (2) of this
subsection | ||
shall not be eligible for the deduction provided under | ||
this
subparagraph (M); |
(N) An amount equal to the amount of the deduction | ||
used to compute the
federal income tax credit for | ||
restoration of substantial amounts held under
claim of | ||
right for the taxable year pursuant to Section 1341 of | ||
the
Internal Revenue Code; | ||
(O) For taxable years 2001 and thereafter, for the | ||
taxable year in
which the bonus depreciation deduction
| ||
is taken on the taxpayer's federal income tax return | ||
under
subsection (k) of Section 168 of the Internal | ||
Revenue Code and for each
applicable taxable year | ||
thereafter, an amount equal to "x", where: | ||
(1) "y" equals the amount of the depreciation | ||
deduction taken for the
taxable year
on the | ||
taxpayer's federal income tax return on property | ||
for which the bonus
depreciation deduction
was | ||
taken in any year under subsection (k) of Section | ||
168 of the Internal
Revenue Code, but not | ||
including the bonus depreciation deduction; | ||
(2) for taxable years ending on or before | ||
December 31, 2005, "x" equals "y" multiplied by 30 | ||
and then divided by 70 (or "y"
multiplied by | ||
0.429); and | ||
(3) for taxable years ending after December | ||
31, 2005: | ||
(i) for property on which a bonus | ||
depreciation deduction of 30% of the adjusted |
basis was taken, "x" equals "y" multiplied by | ||
30 and then divided by 70 (or "y"
multiplied | ||
by 0.429); and | ||
(ii) for property on which a bonus | ||
depreciation deduction of 50% of the adjusted | ||
basis was taken, "x" equals "y" multiplied by | ||
1.0 ; . | ||
(iii) for property on which a bonus | ||
depreciation deduction of 100% of the adjusted | ||
basis was taken in a taxable year ending on or | ||
after December 31, 2021, "x" equals the | ||
depreciation deduction that would be allowed | ||
on that property if the taxpayer had made the | ||
election under Section 168(k)(7) of the | ||
Internal Revenue Code to not claim bonus | ||
deprecation on that property; and | ||
(iv) for property on which a bonus | ||
depreciation deduction of a percentage other | ||
than 30%, 50% or 100% of the adjusted basis | ||
was taken in a taxable year ending on or after | ||
December 31, 2021, "x" equals "y" multiplied | ||
by 100 times the percentage bonus depreciation | ||
on the property (that is, 100(bonus%)) and | ||
then divided by 100 times 1 minus the | ||
percentage bonus depreciation on the property | ||
(that is, 100(1–bonus%)). |
The aggregate amount deducted under this | ||
subparagraph in all taxable
years for any one piece of | ||
property may not exceed the amount of the bonus
| ||
depreciation deduction
taken on that property on the | ||
taxpayer's federal income tax return under
subsection | ||
(k) of Section 168 of the Internal Revenue Code. This | ||
subparagraph (O) is exempt from the provisions of | ||
Section 250; | ||
(P) If the taxpayer sells, transfers, abandons, or | ||
otherwise disposes of
property for which the taxpayer | ||
was required in any taxable year to make an
addition | ||
modification under subparagraph (D-5), then an amount | ||
equal to that
addition modification. | ||
If the taxpayer continues to own property through | ||
the last day of the last tax year for which a | ||
subtraction is allowed with respect to that property | ||
under subparagraph (O) the taxpayer may claim a | ||
depreciation deduction for federal income tax purposes | ||
and for which the taxpayer was required in any taxable | ||
year to make an addition modification under | ||
subparagraph (D-5), then an amount equal to that | ||
addition modification.
| ||
The taxpayer is allowed to take the deduction | ||
under this subparagraph
only once with respect to any | ||
one piece of property. | ||
This subparagraph (P) is exempt from the |
provisions of Section 250; | ||
(Q) The amount of (i) any interest income (net of | ||
the deductions allocable thereto) taken into account | ||
for the taxable year with respect to a transaction | ||
with a taxpayer that is required to make an addition | ||
modification with respect to such transaction under | ||
Section 203(a)(2)(D-17), 203(b)(2)(E-12), | ||
203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed | ||
the amount of such addition modification and
(ii) any | ||
income from intangible property (net of the deductions | ||
allocable thereto) taken into account for the taxable | ||
year with respect to a transaction with a taxpayer | ||
that is required to make an addition modification with | ||
respect to such transaction under Section | ||
203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or | ||
203(d)(2)(D-8), but not to exceed the amount of such | ||
addition modification. This subparagraph (Q) is exempt | ||
from Section 250;
| ||
(R) An amount equal to the interest income taken | ||
into account for the taxable year (net of the | ||
deductions allocable thereto) with respect to | ||
transactions with (i) a foreign person who would be a | ||
member of the taxpayer's unitary business group but | ||
for the fact that the foreign person's business | ||
activity outside the United States is 80% or more of | ||
that person's total business activity and (ii) for |
taxable years ending on or after December 31, 2008, to | ||
a person who would be a member of the same unitary | ||
business group but for the fact that the person is | ||
prohibited under Section 1501(a)(27) from being | ||
included in the unitary business group because he or | ||
she is ordinarily required to apportion business | ||
income under different subsections of Section 304, but | ||
not to exceed the addition modification required to be | ||
made for the same taxable year under Section | ||
203(d)(2)(D-7) for interest paid, accrued, or | ||
incurred, directly or indirectly, to the same person. | ||
This subparagraph (R) is exempt from Section 250; | ||
(S) An amount equal to the income from intangible | ||
property taken into account for the taxable year (net | ||
of the deductions allocable thereto) with respect to | ||
transactions with (i) a foreign person who would be a | ||
member of the taxpayer's unitary business group but | ||
for the fact that the foreign person's business | ||
activity outside the United States is 80% or more of | ||
that person's total business activity and (ii) for | ||
taxable years ending on or after December 31, 2008, to | ||
a person who would be a member of the same unitary | ||
business group but for the fact that the person is | ||
prohibited under Section 1501(a)(27) from being | ||
included in the unitary business group because he or | ||
she is ordinarily required to apportion business |
income under different subsections of Section 304, but | ||
not to exceed the addition modification required to be | ||
made for the same taxable year under Section | ||
203(d)(2)(D-8) for intangible expenses and costs paid, | ||
accrued, or incurred, directly or indirectly, to the | ||
same person. This subparagraph (S) is exempt from | ||
Section 250; and
| ||
(T) For taxable years ending on or after December | ||
31, 2011, in the case of a taxpayer who was required to | ||
add back any insurance premiums under Section | ||
203(d)(2)(D-9), such taxpayer may elect to subtract | ||
that part of a reimbursement received from the | ||
insurance company equal to the amount of the expense | ||
or loss (including expenses incurred by the insurance | ||
company) that would have been taken into account as a | ||
deduction for federal income tax purposes if the | ||
expense or loss had been uninsured. If a taxpayer | ||
makes the election provided for by this subparagraph | ||
(T), the insurer to which the premiums were paid must | ||
add back to income the amount subtracted by the | ||
taxpayer pursuant to this subparagraph (T). This | ||
subparagraph (T) is exempt from the provisions of | ||
Section 250. | ||
(e) Gross income; adjusted gross income; taxable income. | ||
(1) In general. Subject to the provisions of paragraph |
(2) and
subsection (b)(3), for purposes of this Section | ||
and Section 803(e), a
taxpayer's gross income, adjusted | ||
gross income, or taxable income for
the taxable year shall | ||
mean the amount of gross income, adjusted gross
income or | ||
taxable income properly reportable for federal income tax
| ||
purposes for the taxable year under the provisions of the | ||
Internal
Revenue Code. Taxable income may be less than | ||
zero. However, for taxable
years ending on or after | ||
December 31, 1986, net operating loss
carryforwards from | ||
taxable years ending prior to December 31, 1986, may not
| ||
exceed the sum of federal taxable income for the taxable | ||
year before net
operating loss deduction, plus the excess | ||
of addition modifications over
subtraction modifications | ||
for the taxable year. For taxable years ending
prior to | ||
December 31, 1986, taxable income may never be an amount | ||
in excess
of the net operating loss for the taxable year as | ||
defined in subsections
(c) and (d) of Section 172 of the | ||
Internal Revenue Code, provided that when
taxable income | ||
of a corporation (other than a Subchapter S corporation),
| ||
trust, or estate is less than zero and addition | ||
modifications, other than
those provided by subparagraph | ||
(E) of paragraph (2) of subsection (b) for
corporations or | ||
subparagraph (E) of paragraph (2) of subsection (c) for
| ||
trusts and estates, exceed subtraction modifications, an | ||
addition
modification must be made under those | ||
subparagraphs for any other taxable
year to which the |
taxable income less than zero (net operating loss) is
| ||
applied under Section 172 of the Internal Revenue Code or | ||
under
subparagraph (E) of paragraph (2) of this subsection | ||
(e) applied in
conjunction with Section 172 of the | ||
Internal Revenue Code. | ||
(2) Special rule. For purposes of paragraph (1) of | ||
this subsection,
the taxable income properly reportable | ||
for federal income tax purposes
shall mean: | ||
(A) Certain life insurance companies. In the case | ||
of a life
insurance company subject to the tax imposed | ||
by Section 801 of the
Internal Revenue Code, life | ||
insurance company taxable income, plus the
amount of | ||
distribution from pre-1984 policyholder surplus | ||
accounts as
calculated under Section 815a of the | ||
Internal Revenue Code; | ||
(B) Certain other insurance companies. In the case | ||
of mutual
insurance companies subject to the tax | ||
imposed by Section 831 of the
Internal Revenue Code, | ||
insurance company taxable income; | ||
(C) Regulated investment companies. In the case of | ||
a regulated
investment company subject to the tax | ||
imposed by Section 852 of the
Internal Revenue Code, | ||
investment company taxable income; | ||
(D) Real estate investment trusts. In the case of | ||
a real estate
investment trust subject to the tax | ||
imposed by Section 857 of the
Internal Revenue Code, |
real estate investment trust taxable income; | ||
(E) Consolidated corporations. In the case of a | ||
corporation which
is a member of an affiliated group | ||
of corporations filing a consolidated
income tax | ||
return for the taxable year for federal income tax | ||
purposes,
taxable income determined as if such | ||
corporation had filed a separate
return for federal | ||
income tax purposes for the taxable year and each
| ||
preceding taxable year for which it was a member of an | ||
affiliated group.
For purposes of this subparagraph, | ||
the taxpayer's separate taxable
income shall be | ||
determined as if the election provided by Section
| ||
243(b)(2) of the Internal Revenue Code had been in | ||
effect for all such years; | ||
(F) Cooperatives. In the case of a cooperative | ||
corporation or
association, the taxable income of such | ||
organization determined in
accordance with the | ||
provisions of Section 1381 through 1388 of the
| ||
Internal Revenue Code, but without regard to the | ||
prohibition against offsetting losses from patronage | ||
activities against income from nonpatronage | ||
activities; except that a cooperative corporation or | ||
association may make an election to follow its federal | ||
income tax treatment of patronage losses and | ||
nonpatronage losses. In the event such election is | ||
made, such losses shall be computed and carried over |
in a manner consistent with subsection (a) of Section | ||
207 of this Act and apportioned by the apportionment | ||
factor reported by the cooperative on its Illinois | ||
income tax return filed for the taxable year in which | ||
the losses are incurred. The election shall be | ||
effective for all taxable years with original returns | ||
due on or after the date of the election. In addition, | ||
the cooperative may file an amended return or returns, | ||
as allowed under this Act, to provide that the | ||
election shall be effective for losses incurred or | ||
carried forward for taxable years occurring prior to | ||
the date of the election. Once made, the election may | ||
only be revoked upon approval of the Director. The | ||
Department shall adopt rules setting forth | ||
requirements for documenting the elections and any | ||
resulting Illinois net loss and the standards to be | ||
used by the Director in evaluating requests to revoke | ||
elections. Public Act 96-932 is declaratory of | ||
existing law; | ||
(G) Subchapter S corporations. In the case of: (i) | ||
a Subchapter S
corporation for which there is in | ||
effect an election for the taxable year
under Section | ||
1362 of the Internal Revenue Code, the taxable income | ||
of such
corporation determined in accordance with | ||
Section 1363(b) of the Internal
Revenue Code, except | ||
that taxable income shall take into
account those |
items which are required by Section 1363(b)(1) of the
| ||
Internal Revenue Code to be separately stated; and | ||
(ii) a Subchapter
S corporation for which there is in | ||
effect a federal election to opt out of
the provisions | ||
of the Subchapter S Revision Act of 1982 and have | ||
applied
instead the prior federal Subchapter S rules | ||
as in effect on July 1, 1982,
the taxable income of | ||
such corporation determined in accordance with the
| ||
federal Subchapter S rules as in effect on July 1, | ||
1982; and | ||
(H) Partnerships. In the case of a partnership, | ||
taxable income
determined in accordance with Section | ||
703 of the Internal Revenue Code,
except that taxable | ||
income shall take into account those items which are
| ||
required by Section 703(a)(1) to be separately stated | ||
but which would be
taken into account by an individual | ||
in calculating his taxable income. | ||
(3) Recapture of business expenses on disposition of | ||
asset or business. Notwithstanding any other law to the | ||
contrary, if in prior years income from an asset or | ||
business has been classified as business income and in a | ||
later year is demonstrated to be non-business income, then | ||
all expenses, without limitation, deducted in such later | ||
year and in the 2 immediately preceding taxable years | ||
related to that asset or business that generated the | ||
non-business income shall be added back and recaptured as |
business income in the year of the disposition of the | ||
asset or business. Such amount shall be apportioned to | ||
Illinois using the greater of the apportionment fraction | ||
computed for the business under Section 304 of this Act | ||
for the taxable year or the average of the apportionment | ||
fractions computed for the business under Section 304 of | ||
this Act for the taxable year and for the 2 immediately | ||
preceding taxable years.
| ||
(f) Valuation limitation amount. | ||
(1) In general. The valuation limitation amount | ||
referred to in
subsections (a)(2)(G), (c)(2)(I) and | ||
(d)(2)(E) is an amount equal to: | ||
(A) The sum of the pre-August 1, 1969 appreciation | ||
amounts (to the
extent consisting of gain reportable | ||
under the provisions of Section
1245 or 1250 of the | ||
Internal Revenue Code) for all property in respect
of | ||
which such gain was reported for the taxable year; | ||
plus | ||
(B) The lesser of (i) the sum of the pre-August 1, | ||
1969 appreciation
amounts (to the extent consisting of | ||
capital gain) for all property in
respect of which | ||
such gain was reported for federal income tax purposes
| ||
for the taxable year, or (ii) the net capital gain for | ||
the taxable year,
reduced in either case by any amount | ||
of such gain included in the amount
determined under |
subsection (a)(2)(F) or (c)(2)(H). | ||
(2) Pre-August 1, 1969 appreciation amount. | ||
(A) If the fair market value of property referred | ||
to in paragraph
(1) was readily ascertainable on | ||
August 1, 1969, the pre-August 1, 1969
appreciation | ||
amount for such property is the lesser of (i) the | ||
excess of
such fair market value over the taxpayer's | ||
basis (for determining gain)
for such property on that | ||
date (determined under the Internal Revenue
Code as in | ||
effect on that date), or (ii) the total gain realized | ||
and
reportable for federal income tax purposes in | ||
respect of the sale,
exchange or other disposition of | ||
such property. | ||
(B) If the fair market value of property referred | ||
to in paragraph
(1) was not readily ascertainable on | ||
August 1, 1969, the pre-August 1,
1969 appreciation | ||
amount for such property is that amount which bears
| ||
the same ratio to the total gain reported in respect of | ||
the property for
federal income tax purposes for the | ||
taxable year, as the number of full
calendar months in | ||
that part of the taxpayer's holding period for the
| ||
property ending July 31, 1969 bears to the number of | ||
full calendar
months in the taxpayer's entire holding | ||
period for the
property. | ||
(C) The Department shall prescribe such | ||
regulations as may be
necessary to carry out the |
purposes of this paragraph. | ||
(g) Double deductions. Unless specifically provided | ||
otherwise, nothing
in this Section shall permit the same item | ||
to be deducted more than once. | ||
(h) Legislative intention. Except as expressly provided by | ||
this
Section there shall be no modifications or limitations on | ||
the amounts
of income, gain, loss or deduction taken into | ||
account in determining
gross income, adjusted gross income or | ||
taxable income for federal income
tax purposes for the taxable | ||
year, or in the amount of such items
entering into the | ||
computation of base income and net income under this
Act for | ||
such taxable year, whether in respect of property values as of
| ||
August 1, 1969 or otherwise. | ||
(Source: P.A. 100-22, eff. 7-6-17; 100-905, eff. 8-17-18; | ||
101-9, eff. 6-5-19; 101-81, eff. 7-12-19; revised 9-20-19.)
| ||
(35 ILCS 5/207) (from Ch. 120, par. 2-207)
| ||
Sec. 207. Net Losses.
| ||
(a) If after applying all of the (i) modifications
| ||
provided for in paragraph (2) of Section 203(b), paragraph (2) | ||
of Section
203(c) and paragraph (2) of Section 203(d) and (ii) | ||
the allocation and
apportionment provisions of Article 3 of | ||
this
Act and subsection (c) of this Section, the taxpayer's | ||
net income results in a loss;
|
(1) for any taxable year ending prior to December 31, | ||
1999, such loss
shall be allowed
as a carryover or | ||
carryback deduction in the manner allowed under Section
| ||
172 of the Internal Revenue Code;
| ||
(2) for any taxable year ending on or after December | ||
31, 1999 and prior
to December 31, 2003, such loss
shall be | ||
allowed as a carryback to each of the 2 taxable years | ||
preceding the
taxable year of such loss and shall be a net | ||
operating loss carryover to each of the
20 taxable years | ||
following the taxable year of such loss; and
| ||
(3) for any taxable year ending on or after December | ||
31, 2003, such loss
shall be allowed as a net operating | ||
loss carryover to each of the 12 taxable years
following | ||
the taxable year of such loss, except as provided in | ||
subsection (d).
| ||
(a-5) Election to relinquish carryback and order of | ||
application of
losses.
| ||
(A) For losses incurred in tax years ending prior | ||
to December 31,
2003, the taxpayer may elect to | ||
relinquish the entire carryback period
with respect to | ||
such loss. Such election shall be made in the form and | ||
manner
prescribed by the Department and shall be made | ||
by the due date (including
extensions of time) for | ||
filing the taxpayer's return for the taxable year in
| ||
which such loss is incurred, and such election, once | ||
made, shall be
irrevocable.
|
(B) The entire amount of such loss shall be | ||
carried to the earliest
taxable year to which such | ||
loss may be carried. The amount of such loss which
| ||
shall be carried to each of the other taxable years | ||
shall be the excess, if
any, of the amount of such loss | ||
over the sum of the deductions for carryback or
| ||
carryover of such loss allowable for each of the prior | ||
taxable years to which
such loss may be carried.
| ||
(b) Any loss determined under subsection (a) of this | ||
Section must be carried
back or carried forward in the same | ||
manner for purposes of subsections (a)
and (b) of Section 201 | ||
of this Act as for purposes of subsections (c) and
(d) of | ||
Section 201 of this Act.
| ||
(c) Notwithstanding any other provision of this Act, for | ||
each taxable year ending on or after December 31, 2008, for | ||
purposes of computing the loss for the taxable year under | ||
subsection (a) of this Section and the deduction taken into | ||
account for the taxable year for a net operating loss | ||
carryover under paragraphs (1), (2), and (3) of subsection (a) | ||
of this Section, the loss and net operating loss carryover | ||
shall be reduced in an amount equal to the reduction to the net | ||
operating loss and net operating loss carryover to the taxable | ||
year, respectively, required under Section 108(b)(2)(A) of the | ||
Internal Revenue Code, multiplied by a fraction, the numerator | ||
of which is the amount of discharge of indebtedness income | ||
that is excluded from gross income for the taxable year (but |
only if the taxable year ends on or after December 31, 2008) | ||
under Section 108(a) of the Internal Revenue Code and that | ||
would have been allocated and apportioned to this State under | ||
Article 3 of this Act but for that exclusion, and the | ||
denominator of which is the total amount of discharge of | ||
indebtedness income excluded from gross income under Section | ||
108(a) of the Internal Revenue Code for the taxable year. The | ||
reduction required under this subsection (c) shall be made | ||
after the determination of Illinois net income for the taxable | ||
year in which the indebtedness is discharged.
| ||
(d) In the case of a corporation (other than a Subchapter S | ||
corporation), no carryover deduction shall be allowed under | ||
this Section for any taxable year ending after December 31, | ||
2010 and prior to December 31, 2012, and no carryover | ||
deduction shall exceed $100,000 for any taxable year ending on | ||
or after December 31, 2012 and prior to December 31, 2014 and | ||
for any taxable year ending on or after December 31, 2021 and | ||
prior to December 31, 2024 ; provided that, for purposes of | ||
determining the taxable years to which a net loss may be | ||
carried under subsection (a) of this Section, no taxable year | ||
for which a deduction is disallowed under this subsection, or | ||
for which the deduction would exceed $100,000 if not for this | ||
subsection, shall be counted. | ||
(e) In the case of a residual interest holder in a real | ||
estate mortgage investment conduit subject to Section 860E of | ||
the Internal Revenue Code, the net loss in subsection (a) |
shall be equal to: | ||
(1) the amount computed under subsection (a), without | ||
regard to this subsection (e), or if that amount is | ||
positive, zero; | ||
(2) minus an amount equal to the amount computed under | ||
subsection (a), without regard to this subsection (e), | ||
minus the amount that would be computed under subsection | ||
(a) if the taxpayer's federal taxable income were computed | ||
without regard to Section 860E of the Internal Revenue | ||
Code and without regard to this subsection (e). | ||
The modification in this subsection (e) is exempt from the | ||
provisions of Section 250. | ||
(Source: P.A. 96-1496, eff. 1-13-11; 97-507, eff. 8-23-11; | ||
97-636, eff. 6-1-12 .)
| ||
(35 ILCS 5/214)
| ||
Sec. 214. Tax credit for affordable housing donations.
| ||
(a) Beginning with taxable years ending on or after | ||
December 31, 2001 and
until the taxable year ending on | ||
December 31, 2026 December 31, 2021 , a taxpayer who makes a
| ||
donation under Section 7.28 of the Illinois Housing | ||
Development Act is entitled to a credit
against the tax | ||
imposed by subsections (a) and (b) of Section 201 in an amount
| ||
equal
to 50% of the value of the donation. Partners, | ||
shareholders of subchapter S
corporations, and owners of | ||
limited liability companies (if the limited
liability company |
is treated as a partnership for purposes of federal and State
| ||
income
taxation) are entitled to a credit under this Section | ||
to be determined in
accordance with the determination of | ||
income and distributive share of income
under Sections 702 and | ||
703 and subchapter S of the Internal Revenue Code.
Persons or | ||
entities not subject to the tax imposed by subsections (a) and | ||
(b)
of Section 201 and who make a donation under Section 7.28 | ||
of the Illinois
Housing Development Act are entitled to a | ||
credit as described in this
subsection and may transfer that | ||
credit as described in subsection (c).
| ||
(b) If the amount of the credit exceeds the tax liability | ||
for the year, the
excess may be carried forward and applied to | ||
the tax liability of the 5 taxable
years following the excess | ||
credit year. The tax credit shall be applied to the
earliest | ||
year for which there is a tax liability. If there are credits | ||
for
more than one year that are available to offset a | ||
liability, the earlier credit
shall be applied first.
| ||
(c) The transfer of the tax credit allowed under this | ||
Section may be made
(i) to the purchaser of land that has been | ||
designated solely for affordable
housing projects in | ||
accordance with the Illinois Housing Development Act or
(ii) | ||
to another donor who has also made a donation in accordance | ||
with Section 7.28 of the
Illinois Housing
Development Act.
| ||
(d) A taxpayer claiming the credit provided by this | ||
Section must maintain
and record any information that the | ||
Department may require by regulation
regarding the project for |
which the credit is claimed.
When
claiming the credit provided | ||
by this Section, the taxpayer must provide
information | ||
regarding the taxpayer's donation to the project under the | ||
Illinois Housing Development Act.
| ||
(Source: P.A. 99-915, eff. 12-20-16.)
| ||
(35 ILCS 5/220) | ||
Sec. 220. Angel investment credit. | ||
(a) As used in this Section: | ||
"Applicant" means a corporation, partnership, limited | ||
liability company, or a natural person that makes an | ||
investment in a qualified new business venture. The term | ||
"applicant" does not include (i) a corporation, partnership, | ||
limited liability company, or a natural person who has a | ||
direct or indirect ownership interest of at least 51% in the | ||
profits, capital, or value of the qualified new business | ||
venture receiving the investment or (ii) a related member. | ||
"Claimant" means an applicant certified by the Department | ||
who files a claim for a credit under this Section. | ||
"Department" means the Department of Commerce and Economic | ||
Opportunity. | ||
"Investment" means money (or its equivalent) given to a | ||
qualified new business venture, at a risk of loss, in | ||
consideration for an equity interest of the qualified new | ||
business venture. The Department may adopt rules to permit | ||
certain forms of contingent equity investments to be |
considered eligible for a tax credit under this Section. | ||
"Qualified new business venture" means a business that is | ||
registered with the Department under this Section. | ||
"Related member" means a person that, with respect to the
| ||
applicant, is any one of the following: | ||
(1) An individual, if the individual and the members | ||
of the individual's family (as defined in Section 318 of | ||
the Internal Revenue Code) own directly, indirectly,
| ||
beneficially, or constructively, in the aggregate, at | ||
least 50% of the value of the outstanding profits, | ||
capital, stock, or other ownership interest in the | ||
qualified new business venture that is the recipient of | ||
the applicant's investment. | ||
(2) A partnership, estate, or trust and any partner or | ||
beneficiary, if the partnership, estate, or trust and its | ||
partners or beneficiaries own directly, indirectly, | ||
beneficially, or constructively, in the aggregate, at | ||
least 50% of the profits, capital, stock, or other | ||
ownership interest in the qualified new business venture | ||
that is the recipient of the applicant's investment. | ||
(3) A corporation, and any party related to the | ||
corporation in a manner that would require an attribution | ||
of stock from the corporation under the attribution rules
| ||
of Section 318 of the Internal Revenue Code, if the | ||
applicant and any other related member own, in the | ||
aggregate, directly, indirectly, beneficially, or |
constructively, at least 50% of the value of the | ||
outstanding stock of the qualified new business venture | ||
that is the recipient of the applicant's investment. | ||
(4) A corporation and any party related to that | ||
corporation in a manner that would require an attribution | ||
of stock from the corporation to the party or from the
| ||
party to the corporation under the attribution rules of | ||
Section 318 of the Internal Revenue Code, if the | ||
corporation and all such related parties own, in the | ||
aggregate, at least 50% of the profits, capital, stock, or | ||
other ownership interest in the qualified new business | ||
venture that is the recipient of the applicant's | ||
investment. | ||
(5) A person to or from whom there is attribution of | ||
ownership of stock in the qualified new business venture | ||
that is the recipient of the applicant's investment in | ||
accordance with Section 1563(e) of the Internal Revenue | ||
Code, except that for purposes of determining whether a | ||
person is a related member under this paragraph, "20%" | ||
shall be substituted for "5%" whenever "5%" appears in | ||
Section 1563(e) of the Internal Revenue Code. | ||
(b) For taxable years beginning after December 31, 2010, | ||
and ending on or before December 31, 2026 December 31, 2021 , | ||
subject to the limitations provided in this Section, a | ||
claimant may claim, as a credit against the tax imposed under | ||
subsections (a) and (b) of Section 201 of this Act, an amount |
equal to 25% of the claimant's investment made directly in a | ||
qualified new business venture. In order for an investment in | ||
a qualified new business venture to be eligible for tax | ||
credits, the business must have applied for and received | ||
certification under subsection (e) for the taxable year in | ||
which the investment was made prior to the date on which the | ||
investment was made. The credit under this Section may not | ||
exceed the taxpayer's Illinois income tax liability for the | ||
taxable year. If the amount of the credit exceeds the tax | ||
liability for the year, the excess may be carried forward and | ||
applied to the tax liability of the 5 taxable years following | ||
the excess credit year. The credit shall be applied to the | ||
earliest year for which there is a tax liability. If there are | ||
credits from more than one tax year that are available to | ||
offset a liability, the earlier credit shall be applied first. | ||
In the case of a partnership or Subchapter S Corporation, the | ||
credit is allowed to the partners or shareholders in | ||
accordance with the determination of income and distributive | ||
share of income under Sections 702 and 704 and Subchapter S of | ||
the Internal Revenue Code. | ||
(c) The minimum amount an applicant must invest in any | ||
single qualified new business venture in order to be eligible | ||
for a credit under this Section is $10,000. The maximum amount | ||
of an applicant's total investment made in any single | ||
qualified new business venture that may be used as the basis | ||
for a credit under this Section is $2,000,000. |
(d) The Department shall implement a program to certify an | ||
applicant for an angel investment credit. Upon satisfactory | ||
review, the Department shall issue a tax credit certificate | ||
stating the amount of the tax credit to which the applicant is | ||
entitled. The Department shall annually certify that: (i) each | ||
qualified new business venture that receives an angel | ||
investment under this Section has maintained a minimum | ||
employment threshold, as defined by rule, in the State (and | ||
continues to maintain a minimum employment threshold in the | ||
State for a period of no less than 3 years from the issue date | ||
of the last tax credit certificate issued by the Department | ||
with respect to such business pursuant to this Section); and | ||
(ii) the claimant's investment has been made and remains, | ||
except in the event of a qualifying liquidity event, in the | ||
qualified new business venture for no less than 3 years. | ||
If an investment for which a claimant is allowed a credit | ||
under subsection (b) is held by the claimant for less than 3 | ||
years, other than as a result of a permitted sale of the | ||
investment to person who is not a related member, the claimant | ||
shall pay to the Department of Revenue, in the manner | ||
prescribed by the Department of Revenue, the aggregate amount | ||
of the disqualified credits that the claimant received related | ||
to the subject investment. | ||
If the Department determines that a qualified new business | ||
venture failed to maintain a minimum employment threshold in | ||
the State through the date which is 3 years from the issue date |
of the last tax credit certificate issued by the Department | ||
with respect to the subject business pursuant to this Section, | ||
the claimant or claimants shall pay to the Department of | ||
Revenue, in the manner prescribed by the Department of | ||
Revenue, the aggregate amount of the disqualified credits that | ||
claimant or claimants received related to investments in that | ||
business. | ||
(e) The Department shall implement a program to register | ||
qualified new business ventures for purposes of this Section. | ||
A business desiring registration under this Section shall be | ||
required to submit a full and complete application to the | ||
Department. A submitted application shall be effective only | ||
for the taxable year in which it is submitted, and a business | ||
desiring registration under this Section shall be required to | ||
submit a separate application in and for each taxable year for | ||
which the business desires registration. Further, if at any | ||
time prior to the acceptance of an application for | ||
registration under this Section by the Department one or more | ||
events occurs which makes the information provided in that | ||
application materially false or incomplete (in whole or in | ||
part), the business shall promptly notify the Department of | ||
the same. Any failure of a business to promptly provide the | ||
foregoing information to the Department may, at the discretion | ||
of the Department, result in a revocation of a previously | ||
approved application for that business, or disqualification of | ||
the business from future registration under this Section, or |
both. The Department may register the business only if all of | ||
the following conditions are satisfied: | ||
(1) it has its principal place of business in this | ||
State; | ||
(2) at least 51% of the employees employed by the | ||
business are employed in this State; | ||
(3) the business has the potential for increasing jobs | ||
in this State, increasing capital investment in this | ||
State, or both, as determined by the Department, and | ||
either of the following apply: | ||
(A) it is principally engaged in innovation in any | ||
of the following: manufacturing; biotechnology; | ||
nanotechnology; communications; agricultural | ||
sciences; clean energy creation or storage technology; | ||
processing or assembling products, including medical | ||
devices, pharmaceuticals, computer software, computer | ||
hardware, semiconductors, other innovative technology | ||
products, or other products that are produced using | ||
manufacturing methods that are enabled by applying | ||
proprietary technology; or providing services that are | ||
enabled by applying proprietary technology; or | ||
(B) it is undertaking pre-commercialization | ||
activity related to proprietary technology that | ||
includes conducting research, developing a new product | ||
or business process, or developing a service that is | ||
principally reliant on applying proprietary |
technology; | ||
(4) it is not principally engaged in real estate | ||
development, insurance, banking, lending, lobbying, | ||
political consulting, professional services provided by | ||
attorneys, accountants, business consultants, physicians, | ||
or health care consultants, wholesale or retail trade, | ||
leisure, hospitality, transportation, or construction, | ||
except construction of power production plants that derive | ||
energy from a renewable energy resource, as defined in | ||
Section 1 of the Illinois Power Agency Act; | ||
(5) at the time it is first certified: | ||
(A) it has fewer than 100 employees; | ||
(B) it has been in operation in Illinois for not | ||
more than 10 consecutive years prior to the year of | ||
certification; and | ||
(C) it has received not more than $10,000,000 in | ||
aggregate investments; | ||
(5.1) it agrees to maintain a minimum employment | ||
threshold in the State of Illinois prior to the date which | ||
is 3 years from the issue date of the last tax credit | ||
certificate issued by the Department with respect to that | ||
business pursuant to this Section; | ||
(6) (blank); and | ||
(7) it has received not more than $4,000,000 in | ||
investments that qualified for tax credits under this | ||
Section. |
(f) The Department, in consultation with the Department of | ||
Revenue, shall adopt rules to administer this Section. The | ||
aggregate amount of the tax credits that may be claimed under | ||
this Section for investments made in qualified new business | ||
ventures shall be limited at $10,000,000 per calendar year, of | ||
which $500,000 shall be reserved for investments made in | ||
qualified new business ventures which are minority-owned | ||
businesses, women-owned businesses, or businesses owned by a | ||
person with a disability (as those terms are used and defined | ||
in the Business Enterprise for Minorities, Women, and Persons | ||
with Disabilities Act), and an additional $500,000 shall be | ||
reserved for investments made in qualified new business | ||
ventures with their principal place of business in counties | ||
with a population of not more than 250,000. The foregoing | ||
annual allowable amounts shall be allocated by the Department, | ||
on a per calendar quarter basis and prior to the commencement | ||
of each calendar year, in such proportion as determined by the | ||
Department, provided that: (i) the amount initially allocated | ||
by the Department for any one calendar quarter shall not | ||
exceed 35% of the total allowable amount; (ii) any portion of | ||
the allocated allowable amount remaining unused as of the end | ||
of any of the first 3 calendar quarters of a given calendar | ||
year shall be rolled into, and added to, the total allocated | ||
amount for the next available calendar quarter; and (iii) the | ||
reservation of tax credits for investments in minority-owned | ||
businesses, women-owned businesses, businesses owned by a |
person with a disability, and in businesses in counties with a | ||
population of not more than 250,000 is limited to the first 3 | ||
calendar quarters of a given calendar year, after which they | ||
may be claimed by investors in any qualified new business | ||
venture. | ||
(g) A claimant may not sell or otherwise transfer a credit | ||
awarded under this Section to another person. | ||
(h) On or before March 1 of each year, the Department shall | ||
report to the Governor and to the General Assembly on the tax | ||
credit certificates awarded under this Section for the prior | ||
calendar year. | ||
(1) This report must include, for each tax credit | ||
certificate awarded: | ||
(A) the name of the claimant and the amount of | ||
credit awarded or allocated to that claimant; | ||
(B) the name and address (including the county) of | ||
the qualified new business venture that received the | ||
investment giving rise to the credit, the North | ||
American Industry Classification System (NAICS) code | ||
applicable to that qualified new business venture, and | ||
the number of employees of the qualified new business | ||
venture; and | ||
(C) the date of approval by the Department of each | ||
claimant's tax credit certificate. | ||
(2) The report must also include: | ||
(A) the total number of applicants and the total |
number of claimants, including the amount of each tax | ||
credit certificate awarded to a claimant under this | ||
Section in the prior calendar year; | ||
(B) the total number of applications from | ||
businesses seeking registration under this Section, | ||
the total number of new qualified business ventures | ||
registered by the Department, and the aggregate amount | ||
of investment upon which tax credit certificates were | ||
issued in the prior calendar year; and | ||
(C) the total amount of tax credit certificates | ||
sought by applicants, the amount of each tax credit | ||
certificate issued to a claimant, the aggregate amount | ||
of all tax credit certificates issued in the prior | ||
calendar year and the aggregate amount of tax credit | ||
certificates issued as authorized under this Section | ||
for all calendar years.
| ||
(i) For each business seeking registration under this | ||
Section after December 31, 2016, the Department shall require | ||
the business to include in its application the North American | ||
Industry Classification System (NAICS) code applicable to the | ||
business and the number of employees of the business at the | ||
time of application. Each business registered by the | ||
Department as a qualified new business venture that receives | ||
an investment giving rise to the issuance of a tax credit | ||
certificate pursuant to this Section shall, for each of the 3 | ||
years following the issue date of the last tax credit |
certificate issued by the Department with respect to such | ||
business pursuant to this Section, report to the Department | ||
the following: | ||
(1) the number of employees and the location at which | ||
those employees are employed, both as of the end of each | ||
year; | ||
(2) the amount of additional new capital investment | ||
raised as of the end of each year, if any; and | ||
(3) the terms of any liquidity event occurring during | ||
such year; for the purposes of this Section, a "liquidity | ||
event" means any event that would be considered an exit | ||
for an illiquid investment, including any event that | ||
allows the equity holders of the business (or any material | ||
portion thereof) to cash out some or all of their | ||
respective equity interests. | ||
(Source: P.A. 100-328, eff. 1-1-18; 100-686, eff. 1-1-19; | ||
100-863, eff. 8-14-18; 101-81, eff. 7-12-19.) | ||
(35 ILCS 5/221) | ||
Sec. 221. Rehabilitation costs; qualified historic | ||
properties; River Edge Redevelopment Zone. | ||
(a) For taxable years that begin on or after January 1, | ||
2012 and begin prior to January 1, 2018, there shall be allowed | ||
a tax credit against the tax imposed by subsections (a) and (b) | ||
of Section 201 of this Act in an amount equal to 25% of | ||
qualified expenditures incurred by a qualified taxpayer during |
the taxable year in the restoration and preservation of a | ||
qualified historic structure located in a River Edge | ||
Redevelopment Zone pursuant to a qualified rehabilitation | ||
plan, provided that the total amount of such expenditures (i) | ||
must equal $5,000 or more and (ii) must exceed 50% of the | ||
purchase price of the property. | ||
(a-1) For taxable years that begin on or after January 1, | ||
2018 and end prior to January 1, 2027 January 1, 2022 , there | ||
shall be allowed a tax credit against the tax imposed by | ||
subsections (a) and (b) of Section 201 of this Act in an | ||
aggregate amount equal to 25% of qualified expenditures | ||
incurred by a qualified taxpayer in the restoration and | ||
preservation of a qualified historic structure located in a | ||
River Edge Redevelopment Zone pursuant to a qualified | ||
rehabilitation plan, provided that the total amount of such | ||
expenditures must (i) equal $5,000 or more and (ii) exceed the | ||
adjusted basis of the qualified historic structure on the | ||
first day the qualified rehabilitation plan begins. For any | ||
rehabilitation project, regardless of duration or number of | ||
phases, the project's compliance with the foregoing provisions | ||
(i) and (ii) shall be determined based on the aggregate amount | ||
of qualified expenditures for the entire project and may | ||
include expenditures incurred under subsection (a), this | ||
subsection, or both subsection (a) and this subsection. If the | ||
qualified rehabilitation plan spans multiple years, the | ||
aggregate credit for the entire project shall be allowed in |
the last taxable year, except for phased rehabilitation | ||
projects, which may receive credits upon completion of each | ||
phase. Before obtaining the first phased credit: (A) the total | ||
amount of such expenditures must meet the requirements of | ||
provisions (i) and (ii) of this subsection; (B) the | ||
rehabilitated portion of the qualified historic structure must | ||
be placed in service; and (C) the requirements of subsection | ||
(b) must be met. | ||
(a-2) For taxable years beginning on or after January 1, | ||
2021 and ending prior to January 1, 2027 January 1, 2022 , there | ||
shall be allowed a tax credit against the tax imposed by | ||
subsections (a) and (b) of Section 201 as provided in Section | ||
10-10.3 of the River Edge Redevelopment Zone Act. The credit | ||
allowed under this subsection (a-2) shall apply only to | ||
taxpayers that make a capital investment of at least | ||
$1,000,000 in a qualified rehabilitation plan. | ||
The credit or credits may not reduce the taxpayer's | ||
liability to less than zero. If the amount of the credit or | ||
credits exceeds the taxpayer's liability, the excess may be | ||
carried forward and applied against the taxpayer's liability | ||
in succeeding calendar years in the manner provided under | ||
paragraph (4) of Section 211 of this Act. The credit or credits | ||
shall be applied to the earliest year for which there is a tax | ||
liability. If there are credits from more than one taxable | ||
year that are available to offset a liability, the earlier | ||
credit shall be applied first. |
For partners, shareholders of Subchapter S corporations, | ||
and owners of limited liability companies, if the liability | ||
company is treated as a partnership for the purposes of | ||
federal and State income taxation, there shall be allowed a | ||
credit under this Section to be determined in accordance with | ||
the determination of income and distributive share of income | ||
under Sections 702 and 704 and Subchapter S of the Internal | ||
Revenue Code. | ||
The total aggregate amount of credits awarded under the | ||
Blue Collar Jobs Act (Article 20 of this amendatory Act of the | ||
101st General Assembly) shall not exceed $20,000,000 in any | ||
State fiscal year. | ||
(b) To obtain a tax credit pursuant to this Section, the | ||
taxpayer must apply with the Department of Natural Resources. | ||
The Department of Natural Resources shall determine the amount | ||
of eligible rehabilitation costs and expenses in addition to | ||
the amount of the River Edge construction jobs credit within | ||
45 days of receipt of a complete application. The taxpayer | ||
must submit a certification of costs prepared by an | ||
independent certified public accountant that certifies (i) the | ||
project expenses, (ii) whether those expenses are qualified | ||
expenditures, and (iii) that the qualified expenditures exceed | ||
the adjusted basis of the qualified historic structure on the | ||
first day the qualified rehabilitation plan commenced. The | ||
Department of Natural Resources is authorized, but not | ||
required, to accept this certification of costs to determine |
the amount of qualified expenditures and the amount of the | ||
credit. The Department of Natural Resources shall provide | ||
guidance as to the minimum standards to be followed in the | ||
preparation of such certification. The Department of Natural | ||
Resources and the National Park Service shall determine | ||
whether the rehabilitation is consistent with the United | ||
States Secretary of the Interior's Standards for | ||
Rehabilitation. | ||
(b-1) Upon completion of the project and approval of the | ||
complete application, the Department of Natural Resources | ||
shall issue a single certificate in the amount of the eligible | ||
credits equal to 25% of qualified expenditures incurred during | ||
the eligible taxable years, as defined in subsections (a) and | ||
(a-1), excepting any credits awarded under subsection (a) | ||
prior to January 1, 2019 (the effective date of Public Act | ||
100-629) and any phased credits issued prior to the eligible | ||
taxable year under subsection (a-1). At the time the | ||
certificate is issued, an issuance fee up to the maximum | ||
amount of 2% of the amount of the credits issued by the | ||
certificate may be collected from the applicant to administer | ||
the provisions of this Section. If collected, this issuance | ||
fee shall be deposited into the Historic Property | ||
Administrative Fund, a special fund created in the State | ||
treasury. Subject to appropriation, moneys in the Historic | ||
Property Administrative Fund shall be provided to the | ||
Department of Natural Resources as reimbursement for the costs |
associated with administering this Section. | ||
(c) The taxpayer must attach the certificate to the tax | ||
return on which the credits are to be claimed. The tax credit | ||
under this Section may not reduce the taxpayer's liability to | ||
less than
zero. If the amount of the credit exceeds the tax | ||
liability for the year, the excess credit may be carried | ||
forward and applied to the tax liability of the 5 taxable years | ||
following the excess credit year. | ||
(c-1) Subject to appropriation, moneys in the Historic | ||
Property Administrative Fund shall be used, on a biennial | ||
basis beginning at the end of the second fiscal year after | ||
January 1, 2019 (the effective date of Public Act 100-629), to | ||
hire a qualified third party to prepare a biennial report to | ||
assess the overall economic impact to the State from the | ||
qualified rehabilitation projects under this Section completed | ||
in that year and in previous years. The overall economic | ||
impact shall include at least: (1) the direct and indirect or | ||
induced economic impacts of completed projects; (2) temporary, | ||
permanent, and construction jobs created; (3) sales, income, | ||
and property tax generation before, during construction, and | ||
after completion; and (4) indirect neighborhood impact after | ||
completion. The report shall be submitted to the Governor and | ||
the General Assembly. The report to the General Assembly shall | ||
be filed with the Clerk of the House of Representatives and the | ||
Secretary of the Senate in electronic form only, in the manner | ||
that the Clerk and the Secretary shall direct. |
(c-2) The Department of Natural Resources may adopt rules | ||
to implement this Section in addition to the rules expressly | ||
authorized in this Section. | ||
(d) As used in this Section, the following terms have the | ||
following meanings. | ||
"Phased rehabilitation" means a project that is completed | ||
in phases, as defined under Section 47 of the federal Internal | ||
Revenue Code and pursuant to National Park Service regulations | ||
at 36 C.F.R. 67. | ||
"Placed in service" means the date when the property is | ||
placed in a condition or state of readiness and availability | ||
for a specifically assigned function as defined under Section | ||
47 of the federal Internal Revenue Code and federal Treasury | ||
Regulation Sections 1.46 and 1.48. | ||
"Qualified expenditure" means all the costs and expenses | ||
defined as qualified rehabilitation expenditures under Section | ||
47 of the federal Internal Revenue Code that were incurred in | ||
connection with a qualified historic structure. | ||
"Qualified historic structure" means a certified historic | ||
structure as defined under Section 47(c)(3) of the federal | ||
Internal Revenue Code. | ||
"Qualified rehabilitation plan" means a project that is | ||
approved by the Department of Natural Resources and the | ||
National Park Service as being consistent with the United | ||
States Secretary of the Interior's Standards for | ||
Rehabilitation. |
"Qualified taxpayer" means the owner of the qualified | ||
historic structure or any other person who qualifies for the | ||
federal rehabilitation credit allowed by Section 47 of the | ||
federal Internal Revenue Code with respect to that qualified | ||
historic structure. Partners, shareholders of subchapter S | ||
corporations, and owners of limited liability companies (if | ||
the limited liability company is treated as a partnership for | ||
purposes of federal and State income taxation) are entitled to | ||
a credit under this Section to be determined in accordance | ||
with the determination of income and distributive share of | ||
income under Sections 702 and 703 and subchapter S of the | ||
Internal Revenue Code, provided that credits granted to a | ||
partnership, a limited liability company taxed as a | ||
partnership, or other multiple owners of property shall be | ||
passed through to the partners, members, or owners | ||
respectively on a pro rata basis or pursuant to an executed | ||
agreement among the partners, members, or owners documenting | ||
any alternate distribution method.
| ||
(Source: P.A. 100-236, eff. 8-18-17; 100-629, eff. 1-1-19; | ||
100-695, eff. 8-3-18; 101-9, eff. 6-5-19; 101-81, eff. | ||
7-12-19.) | ||
(35 ILCS 5/222) | ||
Sec. 222. Live theater production credit. | ||
(a) For tax years beginning on or after January 1, 2012 and | ||
beginning prior to January 1, 2027 January 1, 2022 , a taxpayer |
who has received a tax credit award under the Live Theater | ||
Production Tax Credit Act is entitled to a credit against the | ||
taxes imposed under subsections (a) and (b) of Section 201 of | ||
this Act in an amount determined under that Act by the | ||
Department of Commerce and Economic Opportunity. | ||
(b) If the taxpayer is a partnership, limited liability | ||
partnership, limited liability company, or Subchapter S | ||
corporation, the tax credit award is allowed to the partners, | ||
unit holders, or shareholders in accordance with the | ||
determination of income and distributive share of income under | ||
Sections 702 and 704 and Subchapter S of the Internal Revenue | ||
Code. | ||
(c) A sale, assignment, or transfer of the tax credit | ||
award may be made by the taxpayer earning the credit within one | ||
year after the credit is awarded in accordance with rules | ||
adopted by the Department of Commerce and Economic | ||
Opportunity. | ||
(d) The Department of Revenue, in cooperation with the | ||
Department of Commerce and Economic Opportunity, shall adopt | ||
rules to enforce and administer the provisions of this | ||
Section. | ||
(e) The tax credit award may not be carried back. If the | ||
amount of the credit exceeds the tax liability for the year, | ||
the excess may be carried forward and applied to the tax | ||
liability of the 5 tax years following the excess credit year. | ||
The tax credit award shall be applied to the earliest year for |
which there is a tax liability. If there are credits from more | ||
than one tax year that are available to offset liability, the | ||
earlier credit shall be applied first. In no event may a credit | ||
under this Section reduce the taxpayer's liability to less | ||
than zero.
| ||
(Source: P.A. 100-415, eff. 1-1-18 .) | ||
Section 30-15. The Use Tax Act is amended by changing | ||
Section 3-5 as follows:
| ||
(35 ILCS 105/3-5)
| ||
Sec. 3-5. Exemptions. Use of the following tangible | ||
personal property is exempt from the tax imposed by this Act:
| ||
(1) Personal property purchased from a corporation, | ||
society, association,
foundation, institution, or | ||
organization, other than a limited liability
company, that is | ||
organized and operated as a not-for-profit service enterprise
| ||
for the benefit of persons 65 years of age or older if the | ||
personal property was not purchased by the enterprise for the | ||
purpose of resale by the
enterprise.
| ||
(2) Personal property purchased by a not-for-profit | ||
Illinois county
fair association for use in conducting, | ||
operating, or promoting the
county fair.
| ||
(3) Personal property purchased by a not-for-profit
arts | ||
or cultural organization that establishes, by proof required | ||
by the
Department by
rule, that it has received an exemption |
under Section 501(c)(3) of the Internal
Revenue Code and that | ||
is organized and operated primarily for the
presentation
or | ||
support of arts or cultural programming, activities, or | ||
services. These
organizations include, but are not limited to, | ||
music and dramatic arts
organizations such as symphony | ||
orchestras and theatrical groups, arts and
cultural service | ||
organizations, local arts councils, visual arts organizations,
| ||
and media arts organizations.
On and after July 1, 2001 (the | ||
effective date of Public Act 92-35), however, an entity | ||
otherwise eligible for this exemption shall not
make tax-free | ||
purchases unless it has an active identification number issued | ||
by
the Department.
| ||
(4) Personal property purchased by a governmental body, by | ||
a
corporation, society, association, foundation, or | ||
institution organized and
operated exclusively for charitable, | ||
religious, or educational purposes, or
by a not-for-profit | ||
corporation, society, association, foundation,
institution, or | ||
organization that has no compensated officers or employees
and | ||
that is organized and operated primarily for the recreation of | ||
persons
55 years of age or older. A limited liability company | ||
may qualify for the
exemption under this paragraph only if the | ||
limited liability company is
organized and operated | ||
exclusively for educational purposes. On and after July
1, | ||
1987, however, no entity otherwise eligible for this exemption | ||
shall make
tax-free purchases unless it has an active | ||
exemption identification number
issued by the Department.
|
(5) Until July 1, 2003, a passenger car that is a | ||
replacement vehicle to
the extent that the
purchase price of | ||
the car is subject to the Replacement Vehicle Tax.
| ||
(6) Until July 1, 2003 and beginning again on September 1, | ||
2004 through August 30, 2014, graphic arts machinery and | ||
equipment, including
repair and replacement
parts, both new | ||
and used, and including that manufactured on special order,
| ||
certified by the purchaser to be used primarily for graphic | ||
arts production,
and including machinery and equipment | ||
purchased for lease.
Equipment includes chemicals or chemicals | ||
acting as catalysts but only if
the
chemicals or chemicals | ||
acting as catalysts effect a direct and immediate change
upon | ||
a graphic arts product. Beginning on July 1, 2017, graphic | ||
arts machinery and equipment is included in the manufacturing | ||
and assembling machinery and equipment exemption under | ||
paragraph (18).
| ||
(7) Farm chemicals.
| ||
(8) Legal tender, currency, medallions, or gold or silver | ||
coinage issued by
the State of Illinois, the government of the | ||
United States of America, or the
government of any foreign | ||
country, and bullion.
| ||
(9) Personal property purchased from a teacher-sponsored | ||
student
organization affiliated with an elementary or | ||
secondary school located in
Illinois.
| ||
(10) A motor vehicle that is used for automobile renting, | ||
as defined in the
Automobile Renting Occupation and Use Tax |
Act.
| ||
(11) Farm machinery and equipment, both new and used,
| ||
including that manufactured on special order, certified by the | ||
purchaser
to be used primarily for production agriculture or | ||
State or federal
agricultural programs, including individual | ||
replacement parts for
the machinery and equipment, including | ||
machinery and equipment
purchased
for lease,
and including | ||
implements of husbandry defined in Section 1-130 of
the | ||
Illinois Vehicle Code, farm machinery and agricultural | ||
chemical and
fertilizer spreaders, and nurse wagons required | ||
to be registered
under Section 3-809 of the Illinois Vehicle | ||
Code,
but excluding other motor
vehicles required to be
| ||
registered under the Illinois Vehicle Code.
Horticultural | ||
polyhouses or hoop houses used for propagating, growing, or
| ||
overwintering plants shall be considered farm machinery and | ||
equipment under
this item (11).
Agricultural chemical tender | ||
tanks and dry boxes shall include units sold
separately from a | ||
motor vehicle required to be licensed and units sold mounted
| ||
on a motor vehicle required to be licensed if the selling price | ||
of the tender
is separately stated.
| ||
Farm machinery and equipment shall include precision | ||
farming equipment
that is
installed or purchased to be | ||
installed on farm machinery and equipment
including, but not | ||
limited to, tractors, harvesters, sprayers, planters,
seeders, | ||
or spreaders.
Precision farming equipment includes, but is not | ||
limited to, soil testing
sensors, computers, monitors, |
software, global positioning
and mapping systems, and other | ||
such equipment.
| ||
Farm machinery and equipment also includes computers, | ||
sensors, software, and
related equipment used primarily in the
| ||
computer-assisted operation of production agriculture | ||
facilities, equipment,
and
activities such as, but not limited | ||
to,
the collection, monitoring, and correlation of
animal and | ||
crop data for the purpose of
formulating animal diets and | ||
agricultural chemicals. This item (11) is exempt
from the | ||
provisions of
Section 3-90.
| ||
(12) Until June 30, 2013, fuel and petroleum products sold | ||
to or used by an air common
carrier, certified by the carrier | ||
to be used for consumption, shipment, or
storage in the | ||
conduct of its business as an air common carrier, for a
flight | ||
destined for or returning from a location or locations
outside | ||
the United States without regard to previous or subsequent | ||
domestic
stopovers.
| ||
Beginning July 1, 2013, fuel and petroleum products sold | ||
to or used by an air carrier, certified by the carrier to be | ||
used for consumption, shipment, or storage in the conduct of | ||
its business as an air common carrier, for a flight that (i) is | ||
engaged in foreign trade or is engaged in trade between the | ||
United States and any of its possessions and (ii) transports | ||
at least one individual or package for hire from the city of | ||
origination to the city of final destination on the same | ||
aircraft, without regard to a change in the flight number of |
that aircraft. | ||
(13) Proceeds of mandatory service charges separately
| ||
stated on customers' bills for the purchase and consumption of | ||
food and
beverages purchased at retail from a retailer, to the | ||
extent that the proceeds
of the service charge are in fact | ||
turned over as tips or as a substitute
for tips to the | ||
employees who participate directly in preparing, serving,
| ||
hosting or cleaning up the food or beverage function with | ||
respect to which
the service charge is imposed.
| ||
(14) Until July 1, 2003, oil field exploration, drilling, | ||
and production
equipment,
including (i) rigs and parts of | ||
rigs, rotary
rigs, cable tool rigs, and workover rigs, (ii) | ||
pipe and tubular goods,
including casing and drill strings, | ||
(iii) pumps and pump-jack units, (iv)
storage tanks and flow | ||
lines, (v) any individual replacement part for oil
field | ||
exploration, drilling, and production equipment, and (vi) | ||
machinery and
equipment purchased
for lease; but excluding | ||
motor vehicles required to be registered under the
Illinois | ||
Vehicle Code.
| ||
(15) Photoprocessing machinery and equipment, including | ||
repair and
replacement parts, both new and used, including | ||
that
manufactured on special order, certified by the purchaser | ||
to be used
primarily for photoprocessing, and including
| ||
photoprocessing machinery and equipment purchased for lease.
| ||
(16) Until July 1, 2023, coal and aggregate exploration, | ||
mining, off-highway hauling,
processing, maintenance, and |
reclamation equipment,
including replacement parts and | ||
equipment, and
including equipment purchased for lease, but | ||
excluding motor
vehicles required to be registered under the | ||
Illinois Vehicle Code. The changes made to this Section by | ||
Public Act 97-767 apply on and after July 1, 2003, but no claim | ||
for credit or refund is allowed on or after August 16, 2013 | ||
(the effective date of Public Act 98-456)
for such taxes paid | ||
during the period beginning July 1, 2003 and ending on August | ||
16, 2013 (the effective date of Public Act 98-456).
| ||
(17) Until July 1, 2003, distillation machinery and | ||
equipment, sold as a
unit or kit,
assembled or installed by the | ||
retailer, certified by the user to be used
only for the | ||
production of ethyl alcohol that will be used for consumption
| ||
as motor fuel or as a component of motor fuel for the personal | ||
use of the
user, and not subject to sale or resale.
| ||
(18) Manufacturing and assembling machinery and equipment | ||
used
primarily in the process of manufacturing or assembling | ||
tangible
personal property for wholesale or retail sale or | ||
lease, whether that sale
or lease is made directly by the | ||
manufacturer or by some other person,
whether the materials | ||
used in the process are
owned by the manufacturer or some other | ||
person, or whether that sale or
lease is made apart from or as | ||
an incident to the seller's engaging in
the service occupation | ||
of producing machines, tools, dies, jigs,
patterns, gauges, or | ||
other similar items of no commercial value on
special order | ||
for a particular purchaser. The exemption provided by this |
paragraph (18) includes production related tangible personal | ||
property, as defined in Section 3-50, purchased on or after | ||
July 1, 2019. The exemption provided by this paragraph (18) | ||
does not include machinery and equipment used in (i) the | ||
generation of electricity for wholesale or retail sale; (ii) | ||
the generation or treatment of natural or artificial gas for | ||
wholesale or retail sale that is delivered to customers | ||
through pipes, pipelines, or mains; or (iii) the treatment of | ||
water for wholesale or retail sale that is delivered to | ||
customers through pipes, pipelines, or mains. The provisions | ||
of Public Act 98-583 are declaratory of existing law as to the | ||
meaning and scope of this exemption. Beginning on July 1, | ||
2017, the exemption provided by this paragraph (18) includes, | ||
but is not limited to, graphic arts machinery and equipment, | ||
as defined in paragraph (6) of this Section.
| ||
(19) Personal property delivered to a purchaser or | ||
purchaser's donee
inside Illinois when the purchase order for | ||
that personal property was
received by a florist located | ||
outside Illinois who has a florist located
inside Illinois | ||
deliver the personal property.
| ||
(20) Semen used for artificial insemination of livestock | ||
for direct
agricultural production.
| ||
(21) Horses, or interests in horses, registered with and | ||
meeting the
requirements of any of the
Arabian Horse Club | ||
Registry of America, Appaloosa Horse Club, American Quarter
| ||
Horse Association, United States
Trotting Association, or |
Jockey Club, as appropriate, used for
purposes of breeding or | ||
racing for prizes. This item (21) is exempt from the | ||
provisions of Section 3-90, and the exemption provided for | ||
under this item (21) applies for all periods beginning May 30, | ||
1995, but no claim for credit or refund is allowed on or after | ||
January 1, 2008
for such taxes paid during the period | ||
beginning May 30, 2000 and ending on January 1, 2008.
| ||
(22) Computers and communications equipment utilized for | ||
any
hospital
purpose
and equipment used in the diagnosis,
| ||
analysis, or treatment of hospital patients purchased by a | ||
lessor who leases
the
equipment, under a lease of one year or | ||
longer executed or in effect at the
time the lessor would | ||
otherwise be subject to the tax imposed by this Act, to a
| ||
hospital
that has been issued an active tax exemption | ||
identification number by
the
Department under Section 1g of | ||
the Retailers' Occupation Tax Act. If the
equipment is leased | ||
in a manner that does not qualify for
this exemption or is used | ||
in any other non-exempt manner, the lessor
shall be liable for | ||
the
tax imposed under this Act or the Service Use Tax Act, as | ||
the case may
be, based on the fair market value of the property | ||
at the time the
non-qualifying use occurs. No lessor shall | ||
collect or attempt to collect an
amount (however
designated) | ||
that purports to reimburse that lessor for the tax imposed by | ||
this
Act or the Service Use Tax Act, as the case may be, if the | ||
tax has not been
paid by the lessor. If a lessor improperly | ||
collects any such amount from the
lessee, the lessee shall |
have a legal right to claim a refund of that amount
from the | ||
lessor. If, however, that amount is not refunded to the lessee | ||
for
any reason, the lessor is liable to pay that amount to the | ||
Department.
| ||
(23) Personal property purchased by a lessor who leases | ||
the
property, under
a
lease of
one year or longer executed or | ||
in effect at the time
the lessor would otherwise be subject to | ||
the tax imposed by this Act,
to a governmental body
that has | ||
been issued an active sales tax exemption identification | ||
number by the
Department under Section 1g of the Retailers' | ||
Occupation Tax Act.
If the
property is leased in a manner that | ||
does not qualify for
this exemption
or used in any other | ||
non-exempt manner, the lessor shall be liable for the
tax | ||
imposed under this Act or the Service Use Tax Act, as the case | ||
may
be, based on the fair market value of the property at the | ||
time the
non-qualifying use occurs. No lessor shall collect or | ||
attempt to collect an
amount (however
designated) that | ||
purports to reimburse that lessor for the tax imposed by this
| ||
Act or the Service Use Tax Act, as the case may be, if the tax | ||
has not been
paid by the lessor. If a lessor improperly | ||
collects any such amount from the
lessee, the lessee shall | ||
have a legal right to claim a refund of that amount
from the | ||
lessor. If, however, that amount is not refunded to the lessee | ||
for
any reason, the lessor is liable to pay that amount to the | ||
Department.
| ||
(24) Beginning with taxable years ending on or after |
December
31, 1995
and
ending with taxable years ending on or | ||
before December 31, 2004,
personal property that is
donated | ||
for disaster relief to be used in a State or federally declared
| ||
disaster area in Illinois or bordering Illinois by a | ||
manufacturer or retailer
that is registered in this State to a | ||
corporation, society, association,
foundation, or institution | ||
that has been issued a sales tax exemption
identification | ||
number by the Department that assists victims of the disaster
| ||
who reside within the declared disaster area.
| ||
(25) Beginning with taxable years ending on or after | ||
December
31, 1995 and
ending with taxable years ending on or | ||
before December 31, 2004, personal
property that is used in | ||
the performance of infrastructure repairs in this
State, | ||
including but not limited to municipal roads and streets, | ||
access roads,
bridges, sidewalks, waste disposal systems, | ||
water and sewer line extensions,
water distribution and | ||
purification facilities, storm water drainage and
retention | ||
facilities, and sewage treatment facilities, resulting from a | ||
State
or federally declared disaster in Illinois or bordering | ||
Illinois when such
repairs are initiated on facilities located | ||
in the declared disaster area
within 6 months after the | ||
disaster.
| ||
(26) Beginning July 1, 1999, game or game birds purchased | ||
at a "game
breeding
and hunting preserve area" as that term is
| ||
used in
the Wildlife Code. This paragraph is exempt from the | ||
provisions
of
Section 3-90.
|
(27) A motor vehicle, as that term is defined in Section | ||
1-146
of the
Illinois
Vehicle Code, that is donated to a | ||
corporation, limited liability company,
society, association, | ||
foundation, or institution that is determined by the
| ||
Department to be organized and operated exclusively for | ||
educational purposes.
For purposes of this exemption, "a | ||
corporation, limited liability company,
society, association, | ||
foundation, or institution organized and operated
exclusively | ||
for educational purposes" means all tax-supported public | ||
schools,
private schools that offer systematic instruction in | ||
useful branches of
learning by methods common to public | ||
schools and that compare favorably in
their scope and | ||
intensity with the course of study presented in tax-supported
| ||
schools, and vocational or technical schools or institutes | ||
organized and
operated exclusively to provide a course of | ||
study of not less than 6 weeks
duration and designed to prepare | ||
individuals to follow a trade or to pursue a
manual, | ||
technical, mechanical, industrial, business, or commercial
| ||
occupation.
| ||
(28) Beginning January 1, 2000, personal property, | ||
including
food,
purchased through fundraising
events for the | ||
benefit of
a public or private elementary or
secondary school, | ||
a group of those schools, or one or more school
districts if | ||
the events are
sponsored by an entity recognized by the school | ||
district that consists
primarily of volunteers and includes
| ||
parents and teachers of the school children. This paragraph |
does not apply
to fundraising
events (i) for the benefit of | ||
private home instruction or (ii)
for which the fundraising | ||
entity purchases the personal property sold at
the events from | ||
another individual or entity that sold the property for the
| ||
purpose of resale by the fundraising entity and that
profits | ||
from the sale to the
fundraising entity. This paragraph is | ||
exempt
from the provisions
of Section 3-90.
| ||
(29) Beginning January 1, 2000 and through December 31, | ||
2001, new or
used automatic vending
machines that prepare and | ||
serve hot food and beverages, including coffee, soup,
and
| ||
other items, and replacement parts for these machines.
| ||
Beginning January 1,
2002 and through June 30, 2003, machines | ||
and parts for machines used in
commercial, coin-operated | ||
amusement and vending business if a use or occupation
tax is | ||
paid on the gross receipts derived from the use of the | ||
commercial,
coin-operated amusement and vending machines.
This
| ||
paragraph
is exempt from the provisions of Section 3-90.
| ||
(30) Beginning January 1, 2001 and through June 30, 2016, | ||
food for human consumption that is to be consumed off the | ||
premises
where it is sold (other than alcoholic beverages, | ||
soft drinks, and food that
has been prepared for immediate | ||
consumption) and prescription and
nonprescription medicines, | ||
drugs, medical appliances, and insulin, urine
testing | ||
materials, syringes, and needles used by diabetics, for human | ||
use, when
purchased for use by a person receiving medical | ||
assistance under Article V of
the Illinois Public Aid Code who |
resides in a licensed long-term care facility,
as defined in | ||
the Nursing Home Care Act, or in a licensed facility as defined | ||
in the ID/DD Community Care Act, the MC/DD Act, or the | ||
Specialized Mental Health Rehabilitation Act of 2013.
| ||
(31) Beginning on August 2, 2001 (the effective date of | ||
Public Act 92-227),
computers and communications equipment
| ||
utilized for any hospital purpose and equipment used in the | ||
diagnosis,
analysis, or treatment of hospital patients | ||
purchased by a lessor who leases
the equipment, under a lease | ||
of one year or longer executed or in effect at the
time the | ||
lessor would otherwise be subject to the tax imposed by this | ||
Act, to a
hospital that has been issued an active tax exemption | ||
identification number by
the Department under Section 1g of | ||
the Retailers' Occupation Tax Act. If the
equipment is leased | ||
in a manner that does not qualify for this exemption or is
used | ||
in any other nonexempt manner, the lessor shall be liable for | ||
the tax
imposed under this Act or the Service Use Tax Act, as | ||
the case may be, based on
the fair market value of the property | ||
at the time the nonqualifying use
occurs. No lessor shall | ||
collect or attempt to collect an amount (however
designated) | ||
that purports to reimburse that lessor for the tax imposed by | ||
this
Act or the Service Use Tax Act, as the case may be, if the | ||
tax has not been
paid by the lessor. If a lessor improperly | ||
collects any such amount from the
lessee, the lessee shall | ||
have a legal right to claim a refund of that amount
from the | ||
lessor. If, however, that amount is not refunded to the lessee |
for
any reason, the lessor is liable to pay that amount to the | ||
Department.
This paragraph is exempt from the provisions of | ||
Section 3-90.
| ||
(32) Beginning on August 2, 2001 (the effective date of | ||
Public Act 92-227),
personal property purchased by a lessor | ||
who leases the property,
under a lease of one year or longer | ||
executed or in effect at the time the
lessor would otherwise be | ||
subject to the tax imposed by this Act, to a
governmental body | ||
that has been issued an active sales tax exemption
| ||
identification number by the Department under Section 1g of | ||
the Retailers'
Occupation Tax Act. If the property is leased | ||
in a manner that does not
qualify for this exemption or used in | ||
any other nonexempt manner, the lessor
shall be liable for the | ||
tax imposed under this Act or the Service Use Tax Act,
as the | ||
case may be, based on the fair market value of the property at | ||
the time
the nonqualifying use occurs. No lessor shall collect | ||
or attempt to collect
an amount (however designated) that | ||
purports to reimburse that lessor for the
tax imposed by this | ||
Act or the Service Use Tax Act, as the case may be, if the
tax | ||
has not been paid by the lessor. If a lessor improperly | ||
collects any such
amount from the lessee, the lessee shall | ||
have a legal right to claim a refund
of that amount from the | ||
lessor. If, however, that amount is not refunded to
the lessee | ||
for any reason, the lessor is liable to pay that amount to the
| ||
Department. This paragraph is exempt from the provisions of | ||
Section 3-90.
|
(33) On and after July 1, 2003 and through June 30, 2004, | ||
the use in this State of motor vehicles of
the second division | ||
with a gross vehicle weight in excess of 8,000 pounds and
that | ||
are subject to the commercial distribution fee imposed under | ||
Section
3-815.1 of the Illinois Vehicle Code. Beginning on | ||
July 1, 2004 and through June 30, 2005, the use in this State | ||
of motor vehicles of the second division: (i) with a gross | ||
vehicle weight rating in excess of 8,000 pounds; (ii) that are | ||
subject to the commercial distribution fee imposed under | ||
Section 3-815.1 of the Illinois Vehicle Code; and (iii) that | ||
are primarily used for commercial purposes. Through June 30, | ||
2005, this exemption applies to repair and
replacement parts | ||
added after the initial purchase of such a motor vehicle if
| ||
that motor
vehicle is used in a manner that would qualify for | ||
the rolling stock exemption
otherwise provided for in this | ||
Act. For purposes of this paragraph, the term "used for | ||
commercial purposes" means the transportation of persons or | ||
property in furtherance of any commercial or industrial | ||
enterprise, whether for-hire or not.
| ||
(34) Beginning January 1, 2008, tangible personal property | ||
used in the construction or maintenance of a community water | ||
supply, as defined under Section 3.145 of the Environmental | ||
Protection Act, that is operated by a not-for-profit | ||
corporation that holds a valid water supply permit issued | ||
under Title IV of the Environmental Protection Act. This | ||
paragraph is exempt from the provisions of Section 3-90. |
(35) Beginning January 1, 2010 and continuing through | ||
December 31, 2024, materials, parts, equipment, components, | ||
and furnishings incorporated into or upon an aircraft as part | ||
of the modification, refurbishment, completion, replacement, | ||
repair, or maintenance of the aircraft. This exemption | ||
includes consumable supplies used in the modification, | ||
refurbishment, completion, replacement, repair, and | ||
maintenance of aircraft, but excludes any materials, parts, | ||
equipment, components, and consumable supplies used in the | ||
modification, replacement, repair, and maintenance of aircraft | ||
engines or power plants, whether such engines or power plants | ||
are installed or uninstalled upon any such aircraft. | ||
"Consumable supplies" include, but are not limited to, | ||
adhesive, tape, sandpaper, general purpose lubricants, | ||
cleaning solution, latex gloves, and protective films. This | ||
exemption applies only to the use of qualifying tangible | ||
personal property by persons who modify, refurbish, complete, | ||
repair, replace, or maintain aircraft and who (i) hold an Air | ||
Agency Certificate and are empowered to operate an approved | ||
repair station by the Federal Aviation Administration, (ii) | ||
have a Class IV Rating, and (iii) conduct operations in | ||
accordance with Part 145 of the Federal Aviation Regulations. | ||
The exemption does not include aircraft operated by a | ||
commercial air carrier providing scheduled passenger air | ||
service pursuant to authority issued under Part 121 or Part | ||
129 of the Federal Aviation Regulations. The changes made to |
this paragraph (35) by Public Act 98-534 are declarative of | ||
existing law. It is the intent of the General Assembly that the | ||
exemption under this paragraph (35) applies continuously from | ||
January 1, 2010 through December 31, 2024; however, no claim | ||
for credit or refund is allowed for taxes paid as a result of | ||
the disallowance of this exemption on or after January 1, 2015 | ||
and prior to the effective date of this amendatory Act of the | ||
101st General Assembly. | ||
(36) Tangible personal property purchased by a | ||
public-facilities corporation, as described in Section | ||
11-65-10 of the Illinois Municipal Code, for purposes of | ||
constructing or furnishing a municipal convention hall, but | ||
only if the legal title to the municipal convention hall is | ||
transferred to the municipality without any further | ||
consideration by or on behalf of the municipality at the time | ||
of the completion of the municipal convention hall or upon the | ||
retirement or redemption of any bonds or other debt | ||
instruments issued by the public-facilities corporation in | ||
connection with the development of the municipal convention | ||
hall. This exemption includes existing public-facilities | ||
corporations as provided in Section 11-65-25 of the Illinois | ||
Municipal Code. This paragraph is exempt from the provisions | ||
of Section 3-90. | ||
(37) Beginning January 1, 2017 and through December 31, | ||
2026 , menstrual pads, tampons, and menstrual cups. | ||
(38) Merchandise that is subject to the Rental Purchase |
Agreement Occupation and Use Tax. The purchaser must certify | ||
that the item is purchased to be rented subject to a rental | ||
purchase agreement, as defined in the Rental Purchase | ||
Agreement Act, and provide proof of registration under the | ||
Rental Purchase Agreement Occupation and Use Tax Act. This | ||
paragraph is exempt from the provisions of Section 3-90. | ||
(39) Tangible personal property purchased by a purchaser | ||
who is exempt from the tax imposed by this Act by operation of | ||
federal law. This paragraph is exempt from the provisions of | ||
Section 3-90. | ||
(40) Qualified tangible personal property used in the | ||
construction or operation of a data center that has been | ||
granted a certificate of exemption by the Department of | ||
Commerce and Economic Opportunity, whether that tangible | ||
personal property is purchased by the owner, operator, or | ||
tenant of the data center or by a contractor or subcontractor | ||
of the owner, operator, or tenant. Data centers that would | ||
have qualified for a certificate of exemption prior to January | ||
1, 2020 had Public Act 101-31 been in effect may apply for and | ||
obtain an exemption for subsequent purchases of computer | ||
equipment or enabling software purchased or leased to upgrade, | ||
supplement, or replace computer equipment or enabling software | ||
purchased or leased in the original investment that would have | ||
qualified. | ||
The Department of Commerce and Economic Opportunity shall | ||
grant a certificate of exemption under this item (40) to |
qualified data centers as defined by Section 605-1025 of the | ||
Department of Commerce and Economic Opportunity Law of the
| ||
Civil Administrative Code of Illinois. | ||
For the purposes of this item (40): | ||
"Data center" means a building or a series of | ||
buildings rehabilitated or constructed to house working | ||
servers in one physical location or multiple sites within | ||
the State of Illinois. | ||
"Qualified tangible personal property" means: | ||
electrical systems and equipment; climate control and | ||
chilling equipment and systems; mechanical systems and | ||
equipment; monitoring and secure systems; emergency | ||
generators; hardware; computers; servers; data storage | ||
devices; network connectivity equipment; racks; cabinets; | ||
telecommunications cabling infrastructure; raised floor | ||
systems; peripheral components or systems; software; | ||
mechanical, electrical, or plumbing systems; battery | ||
systems; cooling systems and towers; temperature control | ||
systems; other cabling; and other data center | ||
infrastructure equipment and systems necessary to operate | ||
qualified tangible personal property, including fixtures; | ||
and component parts of any of the foregoing, including | ||
installation, maintenance, repair, refurbishment, and | ||
replacement of qualified tangible personal property to | ||
generate, transform, transmit, distribute, or manage | ||
electricity necessary to operate qualified tangible |
personal property; and all other tangible personal | ||
property that is essential to the operations of a computer | ||
data center. The term "qualified tangible personal | ||
property" also includes building materials physically | ||
incorporated in to the qualifying data center. To document | ||
the exemption allowed under this Section, the retailer | ||
must obtain from the purchaser a copy of the certificate | ||
of eligibility issued by the Department of Commerce and | ||
Economic Opportunity. | ||
This item (40) is exempt from the provisions of Section | ||
3-90. | ||
(Source: P.A. 100-22, eff. 7-6-17; 100-437, eff. 1-1-18; | ||
100-594, eff. 6-29-18; 100-863, eff. 8-14-18; 100-1171, eff. | ||
1-4-19; 101-9, eff. 6-5-19; 101-31, eff. 6-28-19; 101-81, eff. | ||
7-12-19; 101-629, eff. 2-5-20.)
| ||
Section 30-20. The Service Use Tax Act is amended by | ||
changing Sections 3-5 and 3-10 as follows:
| ||
(35 ILCS 110/3-5)
| ||
Sec. 3-5. Exemptions. Use of the following tangible | ||
personal property
is exempt from the tax imposed by this Act:
| ||
(1) Personal property purchased from a corporation, | ||
society,
association, foundation, institution, or | ||
organization, other than a limited
liability company, that is | ||
organized and operated as a not-for-profit service
enterprise |
for the benefit of persons 65 years of age or older if the | ||
personal
property was not purchased by the enterprise for the | ||
purpose of resale by the
enterprise.
| ||
(2) Personal property purchased by a non-profit Illinois | ||
county fair
association for use in conducting, operating, or | ||
promoting the county fair.
| ||
(3) Personal property purchased by a not-for-profit arts
| ||
or cultural
organization that establishes, by proof required | ||
by the Department by rule,
that it has received an exemption | ||
under Section 501(c)(3) of the Internal
Revenue Code and that | ||
is organized and operated primarily for the
presentation
or | ||
support of arts or cultural programming, activities, or | ||
services. These
organizations include, but are not limited to, | ||
music and dramatic arts
organizations such as symphony | ||
orchestras and theatrical groups, arts and
cultural service | ||
organizations, local arts councils, visual arts organizations,
| ||
and media arts organizations.
On and after July 1, 2001 (the | ||
effective date of Public Act 92-35), however, an entity | ||
otherwise eligible for this exemption shall not
make tax-free | ||
purchases unless it has an active identification number issued | ||
by
the Department.
| ||
(4) Legal tender, currency, medallions, or gold or silver | ||
coinage issued
by the State of Illinois, the government of the | ||
United States of America,
or the government of any foreign | ||
country, and bullion.
| ||
(5) Until July 1, 2003 and beginning again on September 1, |
2004 through August 30, 2014, graphic arts machinery and | ||
equipment, including
repair and
replacement parts, both new | ||
and used, and including that manufactured on
special order or | ||
purchased for lease, certified by the purchaser to be used
| ||
primarily for graphic arts production.
Equipment includes | ||
chemicals or
chemicals acting as catalysts but only if
the | ||
chemicals or chemicals acting as catalysts effect a direct and | ||
immediate
change upon a graphic arts product. Beginning on | ||
July 1, 2017, graphic arts machinery and equipment is included | ||
in the manufacturing and assembling machinery and equipment | ||
exemption under Section 2 of this Act.
| ||
(6) Personal property purchased from a teacher-sponsored | ||
student
organization affiliated with an elementary or | ||
secondary school located
in Illinois.
| ||
(7) Farm machinery and equipment, both new and used, | ||
including that
manufactured on special order, certified by the | ||
purchaser to be used
primarily for production agriculture or | ||
State or federal agricultural
programs, including individual | ||
replacement parts for the machinery and
equipment, including | ||
machinery and equipment purchased for lease,
and including | ||
implements of husbandry defined in Section 1-130 of
the | ||
Illinois Vehicle Code, farm machinery and agricultural | ||
chemical and
fertilizer spreaders, and nurse wagons required | ||
to be registered
under Section 3-809 of the Illinois Vehicle | ||
Code,
but
excluding other motor vehicles required to be | ||
registered under the Illinois
Vehicle Code.
Horticultural |
polyhouses or hoop houses used for propagating, growing, or
| ||
overwintering plants shall be considered farm machinery and | ||
equipment under
this item (7).
Agricultural chemical tender | ||
tanks and dry boxes shall include units sold
separately from a | ||
motor vehicle required to be licensed and units sold mounted
| ||
on a motor vehicle required to be licensed if the selling price | ||
of the tender
is separately stated.
| ||
Farm machinery and equipment shall include precision | ||
farming equipment
that is
installed or purchased to be | ||
installed on farm machinery and equipment
including, but not | ||
limited to, tractors, harvesters, sprayers, planters,
seeders, | ||
or spreaders.
Precision farming equipment includes, but is not | ||
limited to,
soil testing sensors, computers, monitors, | ||
software, global positioning
and mapping systems, and other | ||
such equipment.
| ||
Farm machinery and equipment also includes computers, | ||
sensors, software, and
related equipment used primarily in the
| ||
computer-assisted operation of production agriculture | ||
facilities, equipment,
and activities such as, but
not limited | ||
to,
the collection, monitoring, and correlation of
animal and | ||
crop data for the purpose of
formulating animal diets and | ||
agricultural chemicals. This item (7) is exempt
from the | ||
provisions of
Section 3-75.
| ||
(8) Until June 30, 2013, fuel and petroleum products sold | ||
to or used by an air common
carrier, certified by the carrier | ||
to be used for consumption, shipment, or
storage in the |
conduct of its business as an air common carrier, for a
flight | ||
destined for or returning from a location or locations
outside | ||
the United States without regard to previous or subsequent | ||
domestic
stopovers.
| ||
Beginning July 1, 2013, fuel and petroleum products sold | ||
to or used by an air carrier, certified by the carrier to be | ||
used for consumption, shipment, or storage in the conduct of | ||
its business as an air common carrier, for a flight that (i) is | ||
engaged in foreign trade or is engaged in trade between the | ||
United States and any of its possessions and (ii) transports | ||
at least one individual or package for hire from the city of | ||
origination to the city of final destination on the same | ||
aircraft, without regard to a change in the flight number of | ||
that aircraft. | ||
(9) Proceeds of mandatory service charges separately | ||
stated on
customers' bills for the purchase and consumption of | ||
food and beverages
acquired as an incident to the purchase of a | ||
service from a serviceman, to
the extent that the proceeds of | ||
the service charge are in fact
turned over as tips or as a | ||
substitute for tips to the employees who
participate directly | ||
in preparing, serving, hosting or cleaning up the
food or | ||
beverage function with respect to which the service charge is | ||
imposed.
| ||
(10) Until July 1, 2003, oil field exploration, drilling, | ||
and production
equipment, including
(i) rigs and parts of | ||
rigs, rotary rigs, cable tool
rigs, and workover rigs, (ii) |
pipe and tubular goods, including casing and
drill strings, | ||
(iii) pumps and pump-jack units, (iv) storage tanks and flow
| ||
lines, (v) any individual replacement part for oil field | ||
exploration,
drilling, and production equipment, and (vi) | ||
machinery and equipment purchased
for lease; but
excluding | ||
motor vehicles required to be registered under the Illinois
| ||
Vehicle Code.
| ||
(11) Proceeds from the sale of photoprocessing machinery | ||
and
equipment, including repair and replacement parts, both | ||
new and
used, including that manufactured on special order, | ||
certified by the
purchaser to be used primarily for | ||
photoprocessing, and including
photoprocessing machinery and | ||
equipment purchased for lease.
| ||
(12) Until July 1, 2023, coal and aggregate exploration, | ||
mining, off-highway hauling,
processing,
maintenance, and | ||
reclamation equipment, including
replacement parts and | ||
equipment, and including
equipment purchased for lease, but | ||
excluding motor vehicles required to be
registered under the | ||
Illinois Vehicle Code. The changes made to this Section by | ||
Public Act 97-767 apply on and after July 1, 2003, but no claim | ||
for credit or refund is allowed on or after August 16, 2013 | ||
(the effective date of Public Act 98-456)
for such taxes paid | ||
during the period beginning July 1, 2003 and ending on August | ||
16, 2013 (the effective date of Public Act 98-456).
| ||
(13) Semen used for artificial insemination of livestock | ||
for direct
agricultural production.
|
(14) Horses, or interests in horses, registered with and | ||
meeting the
requirements of any of the
Arabian Horse Club | ||
Registry of America, Appaloosa Horse Club, American Quarter
| ||
Horse Association, United States
Trotting Association, or | ||
Jockey Club, as appropriate, used for
purposes of breeding or | ||
racing for prizes. This item (14) is exempt from the | ||
provisions of Section 3-75, and the exemption provided for | ||
under this item (14) applies for all periods beginning May 30, | ||
1995, but no claim for credit or refund is allowed on or after | ||
January 1, 2008 (the effective date of Public Act 95-88) for | ||
such taxes paid during the period beginning May 30, 2000 and | ||
ending on January 1, 2008 (the effective date of Public Act | ||
95-88).
| ||
(15) Computers and communications equipment utilized for | ||
any
hospital
purpose
and equipment used in the diagnosis,
| ||
analysis, or treatment of hospital patients purchased by a | ||
lessor who leases
the
equipment, under a lease of one year or | ||
longer executed or in effect at the
time
the lessor would | ||
otherwise be subject to the tax imposed by this Act,
to a
| ||
hospital
that has been issued an active tax exemption | ||
identification number by the
Department under Section 1g of | ||
the Retailers' Occupation Tax Act.
If the
equipment is leased | ||
in a manner that does not qualify for
this exemption
or is used | ||
in any other non-exempt manner,
the lessor shall be liable for | ||
the
tax imposed under this Act or the Use Tax Act, as the case | ||
may
be, based on the fair market value of the property at the |
time the
non-qualifying use occurs. No lessor shall collect or | ||
attempt to collect an
amount (however
designated) that | ||
purports to reimburse that lessor for the tax imposed by this
| ||
Act or the Use Tax Act, as the case may be, if the tax has not | ||
been
paid by the lessor. If a lessor improperly collects any | ||
such amount from the
lessee, the lessee shall have a legal | ||
right to claim a refund of that amount
from the lessor. If, | ||
however, that amount is not refunded to the lessee for
any | ||
reason, the lessor is liable to pay that amount to the | ||
Department.
| ||
(16) Personal property purchased by a lessor who leases | ||
the
property, under
a
lease of one year or longer executed or | ||
in effect at the time
the lessor would otherwise be subject to | ||
the tax imposed by this Act,
to a governmental body
that has | ||
been issued an active tax exemption identification number by | ||
the
Department under Section 1g of the Retailers' Occupation | ||
Tax Act.
If the
property is leased in a manner that does not | ||
qualify for
this exemption
or is used in any other non-exempt | ||
manner,
the lessor shall be liable for the
tax imposed under | ||
this Act or the Use Tax Act, as the case may
be, based on the | ||
fair market value of the property at the time the
| ||
non-qualifying use occurs. No lessor shall collect or attempt | ||
to collect an
amount (however
designated) that purports to | ||
reimburse that lessor for the tax imposed by this
Act or the | ||
Use Tax Act, as the case may be, if the tax has not been
paid | ||
by the lessor. If a lessor improperly collects any such amount |
from the
lessee, the lessee shall have a legal right to claim a | ||
refund of that amount
from the lessor. If, however, that | ||
amount is not refunded to the lessee for
any reason, the lessor | ||
is liable to pay that amount to the Department.
| ||
(17) Beginning with taxable years ending on or after | ||
December
31,
1995
and
ending with taxable years ending on or | ||
before December 31, 2004,
personal property that is
donated | ||
for disaster relief to be used in a State or federally declared
| ||
disaster area in Illinois or bordering Illinois by a | ||
manufacturer or retailer
that is registered in this State to a | ||
corporation, society, association,
foundation, or institution | ||
that has been issued a sales tax exemption
identification | ||
number by the Department that assists victims of the disaster
| ||
who reside within the declared disaster area.
| ||
(18) Beginning with taxable years ending on or after | ||
December
31, 1995 and
ending with taxable years ending on or | ||
before December 31, 2004, personal
property that is used in | ||
the performance of infrastructure repairs in this
State, | ||
including but not limited to municipal roads and streets, | ||
access roads,
bridges, sidewalks, waste disposal systems, | ||
water and sewer line extensions,
water distribution and | ||
purification facilities, storm water drainage and
retention | ||
facilities, and sewage treatment facilities, resulting from a | ||
State
or federally declared disaster in Illinois or bordering | ||
Illinois when such
repairs are initiated on facilities located | ||
in the declared disaster area
within 6 months after the |
disaster.
| ||
(19) Beginning July 1, 1999, game or game birds purchased | ||
at a "game
breeding
and hunting preserve area" as that term is
| ||
used in
the Wildlife Code. This paragraph is exempt from the | ||
provisions
of
Section 3-75.
| ||
(20) A motor vehicle, as that term is defined in Section | ||
1-146
of the
Illinois Vehicle Code, that is donated to a | ||
corporation, limited liability
company, society, association, | ||
foundation, or institution that is determined by
the | ||
Department to be organized and operated exclusively for | ||
educational
purposes. For purposes of this exemption, "a | ||
corporation, limited liability
company, society, association, | ||
foundation, or institution organized and
operated
exclusively | ||
for educational purposes" means all tax-supported public | ||
schools,
private schools that offer systematic instruction in | ||
useful branches of
learning by methods common to public | ||
schools and that compare favorably in
their scope and | ||
intensity with the course of study presented in tax-supported
| ||
schools, and vocational or technical schools or institutes | ||
organized and
operated exclusively to provide a course of | ||
study of not less than 6 weeks
duration and designed to prepare | ||
individuals to follow a trade or to pursue a
manual, | ||
technical, mechanical, industrial, business, or commercial
| ||
occupation.
| ||
(21) Beginning January 1, 2000, personal property, | ||
including
food,
purchased through fundraising
events for the |
benefit of
a public or private elementary or
secondary school, | ||
a group of those schools, or one or more school
districts if | ||
the events are
sponsored by an entity recognized by the school | ||
district that consists
primarily of volunteers and includes
| ||
parents and teachers of the school children. This paragraph | ||
does not apply
to fundraising
events (i) for the benefit of | ||
private home instruction or (ii)
for which the fundraising | ||
entity purchases the personal property sold at
the events from | ||
another individual or entity that sold the property for the
| ||
purpose of resale by the fundraising entity and that
profits | ||
from the sale to the
fundraising entity. This paragraph is | ||
exempt
from the provisions
of Section 3-75.
| ||
(22) Beginning January 1, 2000
and through December 31, | ||
2001, new or used automatic vending
machines that prepare and | ||
serve hot food and beverages, including coffee, soup,
and
| ||
other items, and replacement parts for these machines.
| ||
Beginning January 1,
2002 and through June 30, 2003, machines | ||
and parts for machines used in
commercial, coin-operated
| ||
amusement
and vending business if a use or occupation tax is | ||
paid on the gross receipts
derived from
the use of the | ||
commercial, coin-operated amusement and vending machines.
This
| ||
paragraph
is exempt from the provisions of Section 3-75.
| ||
(23) Beginning August 23, 2001 and through June 30, 2016, | ||
food for human consumption that is to be consumed off the
| ||
premises
where it is sold (other than alcoholic beverages, | ||
soft drinks, and food that
has been prepared for immediate |
consumption) and prescription and
nonprescription medicines, | ||
drugs, medical appliances, and insulin, urine
testing | ||
materials, syringes, and needles used by diabetics, for human | ||
use, when
purchased for use by a person receiving medical | ||
assistance under Article V of
the Illinois Public Aid Code who | ||
resides in a licensed long-term care facility,
as defined in | ||
the Nursing Home Care Act, or in a licensed facility as defined | ||
in the ID/DD Community Care Act, the MC/DD Act, or the | ||
Specialized Mental Health Rehabilitation Act of 2013.
| ||
(24) Beginning on August 2, 2001 (the effective date of | ||
Public Act 92-227), computers and communications equipment
| ||
utilized for any hospital purpose and equipment used in the | ||
diagnosis,
analysis, or treatment of hospital patients | ||
purchased by a lessor who leases
the equipment, under a lease | ||
of one year or longer executed or in effect at the
time the | ||
lessor would otherwise be subject to the tax imposed by this | ||
Act, to a
hospital that has been issued an active tax exemption | ||
identification number by
the Department under Section 1g of | ||
the Retailers' Occupation Tax Act. If the
equipment is leased | ||
in a manner that does not qualify for this exemption or is
used | ||
in any other nonexempt manner, the lessor shall be liable for | ||
the
tax imposed under this Act or the Use Tax Act, as the case | ||
may be, based on the
fair market value of the property at the | ||
time the nonqualifying use occurs.
No lessor shall collect or | ||
attempt to collect an amount (however
designated) that | ||
purports to reimburse that lessor for the tax imposed by this
|
Act or the Use Tax Act, as the case may be, if the tax has not | ||
been
paid by the lessor. If a lessor improperly collects any | ||
such amount from the
lessee, the lessee shall have a legal | ||
right to claim a refund of that amount
from the lessor. If, | ||
however, that amount is not refunded to the lessee for
any | ||
reason, the lessor is liable to pay that amount to the | ||
Department.
This paragraph is exempt from the provisions of | ||
Section 3-75.
| ||
(25) Beginning
on August 2, 2001 (the effective date of | ||
Public Act 92-227),
personal property purchased by a lessor
| ||
who leases the property, under a lease of one year or longer | ||
executed or in
effect at the time the lessor would otherwise be | ||
subject to the tax imposed by
this Act, to a governmental body | ||
that has been issued an active tax exemption
identification | ||
number by the Department under Section 1g of the Retailers'
| ||
Occupation Tax Act. If the property is leased in a manner that | ||
does not
qualify for this exemption or is used in any other | ||
nonexempt manner, the
lessor shall be liable for the tax | ||
imposed under this Act or the Use Tax Act,
as the case may be, | ||
based on the fair market value of the property at the time
the | ||
nonqualifying use occurs. No lessor shall collect or attempt | ||
to collect
an amount (however designated) that purports to | ||
reimburse that lessor for the
tax imposed by this Act or the | ||
Use Tax Act, as the case may be, if the tax has
not been paid | ||
by the lessor. If a lessor improperly collects any such amount
| ||
from the lessee, the lessee shall have a legal right to claim a |
refund of that
amount from the lessor. If, however, that | ||
amount is not refunded to the lessee
for any reason, the lessor | ||
is liable to pay that amount to the Department.
This paragraph | ||
is exempt from the provisions of Section 3-75.
| ||
(26) Beginning January 1, 2008, tangible personal property | ||
used in the construction or maintenance of a community water | ||
supply, as defined under Section 3.145 of the Environmental | ||
Protection Act, that is operated by a not-for-profit | ||
corporation that holds a valid water supply permit issued | ||
under Title IV of the Environmental Protection Act. This | ||
paragraph is exempt from the provisions of Section 3-75.
| ||
(27) Beginning January 1, 2010 and continuing through | ||
December 31, 2024, materials, parts, equipment, components, | ||
and furnishings incorporated into or upon an aircraft as part | ||
of the modification, refurbishment, completion, replacement, | ||
repair, or maintenance of the aircraft. This exemption | ||
includes consumable supplies used in the modification, | ||
refurbishment, completion, replacement, repair, and | ||
maintenance of aircraft, but excludes any materials, parts, | ||
equipment, components, and consumable supplies used in the | ||
modification, replacement, repair, and maintenance of aircraft | ||
engines or power plants, whether such engines or power plants | ||
are installed or uninstalled upon any such aircraft. | ||
"Consumable supplies" include, but are not limited to, | ||
adhesive, tape, sandpaper, general purpose lubricants, | ||
cleaning solution, latex gloves, and protective films. This |
exemption applies only to the use of qualifying tangible | ||
personal property transferred incident to the modification, | ||
refurbishment, completion, replacement, repair, or maintenance | ||
of aircraft by persons who (i) hold an Air Agency Certificate | ||
and are empowered to operate an approved repair station by the | ||
Federal Aviation Administration, (ii) have a Class IV Rating, | ||
and (iii) conduct operations in accordance with Part 145 of | ||
the Federal Aviation Regulations. The exemption does not | ||
include aircraft operated by a commercial air carrier | ||
providing scheduled passenger air service pursuant to | ||
authority issued under Part 121 or Part 129 of the Federal | ||
Aviation Regulations. The changes made to this paragraph (27) | ||
by Public Act 98-534 are declarative of existing law. It is the | ||
intent of the General Assembly that the exemption under this | ||
paragraph (27) applies continuously from January 1, 2010 | ||
through December 31, 2024; however, no claim for credit or | ||
refund is allowed for taxes paid as a result of the | ||
disallowance of this exemption on or after January 1, 2015 and | ||
prior to the effective date of this amendatory Act of the 101st | ||
General Assembly. | ||
(28) Tangible personal property purchased by a | ||
public-facilities corporation, as described in Section | ||
11-65-10 of the Illinois Municipal Code, for purposes of | ||
constructing or furnishing a municipal convention hall, but | ||
only if the legal title to the municipal convention hall is | ||
transferred to the municipality without any further |
consideration by or on behalf of the municipality at the time | ||
of the completion of the municipal convention hall or upon the | ||
retirement or redemption of any bonds or other debt | ||
instruments issued by the public-facilities corporation in | ||
connection with the development of the municipal convention | ||
hall. This exemption includes existing public-facilities | ||
corporations as provided in Section 11-65-25 of the Illinois | ||
Municipal Code. This paragraph is exempt from the provisions | ||
of Section 3-75. | ||
(29) Beginning January 1, 2017 and through December 31, | ||
2026 , menstrual pads, tampons, and menstrual cups. | ||
(30) Tangible personal property transferred to a purchaser | ||
who is exempt from the tax imposed by this Act by operation of | ||
federal law. This paragraph is exempt from the provisions of | ||
Section 3-75. | ||
(31) Qualified tangible personal property used in the | ||
construction or operation of a data center that has been | ||
granted a certificate of exemption by the Department of | ||
Commerce and Economic Opportunity, whether that tangible | ||
personal property is purchased by the owner, operator, or | ||
tenant of the data center or by a contractor or subcontractor | ||
of the owner, operator, or tenant. Data centers that would | ||
have qualified for a certificate of exemption prior to January | ||
1, 2020 had this amendatory Act of the 101st General Assembly | ||
been in effect, may apply for and obtain an exemption for | ||
subsequent purchases of computer equipment or enabling |
software purchased or leased to upgrade, supplement, or | ||
replace computer equipment or enabling software purchased or | ||
leased in the original investment that would have qualified. | ||
The Department of Commerce and Economic Opportunity shall | ||
grant a certificate of exemption under this item (31) to | ||
qualified data centers as defined by Section 605-1025 of the | ||
Department of Commerce and Economic Opportunity Law of the
| ||
Civil Administrative Code of Illinois. | ||
For the purposes of this item (31): | ||
"Data center" means a building or a series of | ||
buildings rehabilitated or constructed to house working | ||
servers in one physical location or multiple sites within | ||
the State of Illinois. | ||
"Qualified tangible personal property" means: | ||
electrical systems and equipment; climate control and | ||
chilling equipment and systems; mechanical systems and | ||
equipment; monitoring and secure systems; emergency | ||
generators; hardware; computers; servers; data storage | ||
devices; network connectivity equipment; racks; cabinets; | ||
telecommunications cabling infrastructure; raised floor | ||
systems; peripheral components or systems; software; | ||
mechanical, electrical, or plumbing systems; battery | ||
systems; cooling systems and towers; temperature control | ||
systems; other cabling; and other data center | ||
infrastructure equipment and systems necessary to operate | ||
qualified tangible personal property, including fixtures; |
and component parts of any of the foregoing, including | ||
installation, maintenance, repair, refurbishment, and | ||
replacement of qualified tangible personal property to | ||
generate, transform, transmit, distribute, or manage | ||
electricity necessary to operate qualified tangible | ||
personal property; and all other tangible personal | ||
property that is essential to the operations of a computer | ||
data center. The term "qualified tangible personal | ||
property" also includes building materials physically | ||
incorporated in to the qualifying data center. To document | ||
the exemption allowed under this Section, the retailer | ||
must obtain from the purchaser a copy of the certificate | ||
of eligibility issued by the Department of Commerce and | ||
Economic Opportunity. | ||
This item (31) is exempt from the provisions of Section | ||
3-75. | ||
(Source: P.A. 100-22, eff. 7-6-17; 100-594, eff. 6-29-18; | ||
100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, eff. | ||
7-12-19; 101-629, eff. 2-5-20.)
| ||
(35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
| ||
Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||
Section,
the tax imposed by this Act is at the rate of 6.25% of | ||
the selling
price of tangible personal property transferred as | ||
an incident to the sale
of service, but, for the purpose of | ||
computing this tax, in no event shall
the selling price be less |
than the cost price of the property to the
serviceman.
| ||
Beginning on July 1, 2000 and through December 31, 2000, | ||
with respect to
motor fuel, as defined in Section 1.1 of the | ||
Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||
the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
| ||
With respect to gasohol, as defined in the Use Tax Act, the | ||
tax imposed
by this Act applies to (i) 70% of the selling price | ||
of property transferred
as an incident to the sale of service | ||
on or after January 1, 1990,
and before July 1, 2003, (ii) 80% | ||
of the selling price of
property transferred as an incident to | ||
the sale of service on or after July
1, 2003 and on or before | ||
July 1, 2017, and (iii)
100% of the selling price thereafter.
| ||
If, at any time, however, the tax under this Act on sales of | ||
gasohol, as
defined in
the Use Tax Act, is imposed at the rate | ||
of 1.25%, then the
tax imposed by this Act applies to 100% of | ||
the proceeds of sales of gasohol
made during that time.
| ||
With respect to majority blended ethanol fuel, as defined | ||
in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||
to the selling price of property transferred
as an incident to | ||
the sale of service on or after July 1, 2003 and on or before
| ||
December 31, 2023 but applies to 100% of the selling price | ||
thereafter.
| ||
With respect to biodiesel blends, as defined in the Use | ||
Tax Act, with no less
than 1% and no
more than 10% biodiesel, | ||
the tax imposed by this Act
applies to (i) 80% of the selling | ||
price of property transferred as an incident
to the sale of |
service on or after July 1, 2003 and on or before December 31, | ||
2018
and (ii) 100% of the proceeds of the selling price
| ||
thereafter.
If, at any time, however, the tax under this Act on | ||
sales of biodiesel blends,
as
defined in the Use Tax Act, with | ||
no less than 1% and no more than 10% biodiesel
is imposed at | ||
the rate of 1.25%, then the
tax imposed by this Act applies to | ||
100% of the proceeds of sales of biodiesel
blends with no less | ||
than 1% and no more than 10% biodiesel
made
during that time.
| ||
With respect to 100% biodiesel, as defined in the Use Tax | ||
Act, and biodiesel
blends, as defined in the Use Tax Act, with
| ||
more than 10% but no more than 99% biodiesel, the tax imposed | ||
by this Act
does not apply to the proceeds of the selling price | ||
of property transferred
as an incident to the sale of service | ||
on or after July 1, 2003 and on or before
December 31, 2023 but | ||
applies to 100% of the selling price thereafter.
| ||
At the election of any registered serviceman made for each | ||
fiscal year,
sales of service in which the aggregate annual | ||
cost price of tangible
personal property transferred as an | ||
incident to the sales of service is
less than 35%, or 75% in | ||
the case of servicemen transferring prescription
drugs or | ||
servicemen engaged in graphic arts production, of the | ||
aggregate
annual total gross receipts from all sales of | ||
service, the tax imposed by
this Act shall be based on the | ||
serviceman's cost price of the tangible
personal property | ||
transferred as an incident to the sale of those services.
| ||
The tax shall be imposed at the rate of 1% on food prepared |
for
immediate consumption and transferred incident to a sale | ||
of service subject
to this Act or the Service Occupation Tax | ||
Act by an entity licensed under
the Hospital Licensing Act, | ||
the Nursing Home Care Act, the Assisted Living and Shared | ||
Housing Act, the ID/DD Community Care Act, the MC/DD Act, the | ||
Specialized Mental Health Rehabilitation Act of 2013, or the
| ||
Child Care
Act of 1969 , or an entity that holds a permit issued | ||
pursuant to the Life Care Facilities Act . The tax shall
also be | ||
imposed at the rate of 1% on food for human consumption that is | ||
to be
consumed off the premises where it is sold (other than | ||
alcoholic beverages, food consisting of or infused with adult | ||
use cannabis,
soft drinks, and food that has been prepared for | ||
immediate consumption and is
not otherwise included in this | ||
paragraph) and prescription and nonprescription
medicines, | ||
drugs, medical appliances, products classified as Class III | ||
medical devices by the United States Food and Drug | ||
Administration that are used for cancer treatment pursuant to | ||
a prescription, as well as any accessories and components | ||
related to those devices, modifications to a motor vehicle for | ||
the
purpose of rendering it usable by a person with a | ||
disability, and insulin, blood sugar testing
materials,
| ||
syringes, and needles used by human diabetics. For the | ||
purposes of this Section, until September 1, 2009: the term | ||
"soft drinks" means any
complete, finished, ready-to-use, | ||
non-alcoholic drink, whether carbonated or
not, including but | ||
not limited to soda water, cola, fruit juice, vegetable
juice, |
carbonated water, and all other preparations commonly known as | ||
soft
drinks of whatever kind or description that are contained | ||
in any closed or
sealed bottle, can, carton, or container, | ||
regardless of size; but "soft drinks"
does not include coffee, | ||
tea, non-carbonated water, infant formula, milk or
milk | ||
products as defined in the Grade A Pasteurized Milk and Milk | ||
Products Act,
or drinks containing 50% or more natural fruit | ||
or vegetable juice.
| ||
Notwithstanding any other provisions of this
Act, | ||
beginning September 1, 2009, "soft drinks" means non-alcoholic | ||
beverages that contain natural or artificial sweeteners. "Soft | ||
drinks" do not include beverages that contain milk or milk | ||
products, soy, rice or similar milk substitutes, or greater | ||
than 50% of vegetable or fruit juice by volume. | ||
Until August 1, 2009, and notwithstanding any other | ||
provisions of this Act, "food for human
consumption that is to | ||
be consumed off the premises where it is sold" includes
all | ||
food sold through a vending machine, except soft drinks and | ||
food products
that are dispensed hot from a vending machine, | ||
regardless of the location of
the vending machine. Beginning | ||
August 1, 2009, and notwithstanding any other provisions of | ||
this Act, "food for human consumption that is to be consumed | ||
off the premises where it is sold" includes all food sold | ||
through a vending machine, except soft drinks, candy, and food | ||
products that are dispensed hot from a vending machine, | ||
regardless of the location of the vending machine.
|
Notwithstanding any other provisions of this
Act, | ||
beginning September 1, 2009, "food for human consumption that | ||
is to be consumed off the premises where
it is sold" does not | ||
include candy. For purposes of this Section, "candy" means a | ||
preparation of sugar, honey, or other natural or artificial | ||
sweeteners in combination with chocolate, fruits, nuts or | ||
other ingredients or flavorings in the form of bars, drops, or | ||
pieces. "Candy" does not include any preparation that contains | ||
flour or requires refrigeration. | ||
Notwithstanding any other provisions of this
Act, | ||
beginning September 1, 2009, "nonprescription medicines and | ||
drugs" does not include grooming and hygiene products. For | ||
purposes of this Section, "grooming and hygiene products" | ||
includes, but is not limited to, soaps and cleaning solutions, | ||
shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||
lotions and screens, unless those products are available by | ||
prescription only, regardless of whether the products meet the | ||
definition of "over-the-counter-drugs". For the purposes of | ||
this paragraph, "over-the-counter-drug" means a drug for human | ||
use that contains a label that identifies the product as a drug | ||
as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||
label includes: | ||
(A) A "Drug Facts" panel; or | ||
(B) A statement of the "active ingredient(s)" with a | ||
list of those ingredients contained in the compound, | ||
substance or preparation. |
Beginning on January 1, 2014 (the effective date of Public | ||
Act 98-122), "prescription and nonprescription medicines and | ||
drugs" includes medical cannabis purchased from a registered | ||
dispensing organization under the Compassionate Use of Medical | ||
Cannabis Program Act. | ||
As used in this Section, "adult use cannabis" means | ||
cannabis subject to tax under the Cannabis Cultivation | ||
Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||
and does not include cannabis subject to tax under the | ||
Compassionate Use of Medical Cannabis Program Act. | ||
If the property that is acquired from a serviceman is | ||
acquired outside
Illinois and used outside Illinois before | ||
being brought to Illinois for use
here and is taxable under | ||
this Act, the "selling price" on which the tax
is computed | ||
shall be reduced by an amount that represents a reasonable
| ||
allowance for depreciation for the period of prior | ||
out-of-state use.
| ||
(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; | ||
102-4, eff. 4-27-21.) | ||
Section 30-25. The Service Occupation Tax Act is amended | ||
by changing Sections 3-5 and 3-10 as follows:
| ||
(35 ILCS 115/3-5)
| ||
Sec. 3-5. Exemptions. The following tangible personal | ||
property is
exempt from the tax imposed by this Act:
|
(1) Personal property sold by a corporation, society, | ||
association,
foundation, institution, or organization, other | ||
than a limited liability
company, that is organized and | ||
operated as a not-for-profit service enterprise
for the | ||
benefit of persons 65 years of age or older if the personal | ||
property
was not purchased by the enterprise for the purpose | ||
of resale by the
enterprise.
| ||
(2) Personal property purchased by a not-for-profit | ||
Illinois county fair
association for use in conducting, | ||
operating, or promoting the county fair.
| ||
(3) Personal property purchased by any not-for-profit
arts | ||
or cultural organization that establishes, by proof required | ||
by the
Department by
rule, that it has received an exemption | ||
under Section 501(c)(3) of the
Internal Revenue Code and that | ||
is organized and operated primarily for the
presentation
or | ||
support of arts or cultural programming, activities, or | ||
services. These
organizations include, but are not limited to, | ||
music and dramatic arts
organizations such as symphony | ||
orchestras and theatrical groups, arts and
cultural service | ||
organizations, local arts councils, visual arts organizations,
| ||
and media arts organizations.
On and after July 1, 2001 (the | ||
effective date of Public Act 92-35), however, an entity | ||
otherwise eligible for this exemption shall not
make tax-free | ||
purchases unless it has an active identification number issued | ||
by
the Department.
| ||
(4) Legal tender, currency, medallions, or gold or silver |
coinage
issued by the State of Illinois, the government of the | ||
United States of
America, or the government of any foreign | ||
country, and bullion.
| ||
(5) Until July 1, 2003 and beginning again on September 1, | ||
2004 through August 30, 2014, graphic arts machinery and | ||
equipment, including
repair and
replacement parts, both new | ||
and used, and including that manufactured on
special order or | ||
purchased for lease, certified by the purchaser to be used
| ||
primarily for graphic arts production.
Equipment includes | ||
chemicals or chemicals acting as catalysts but only if
the
| ||
chemicals or chemicals acting as catalysts effect a direct and | ||
immediate change
upon a graphic arts product. Beginning on | ||
July 1, 2017, graphic arts machinery and equipment is included | ||
in the manufacturing and assembling machinery and equipment | ||
exemption under Section 2 of this Act.
| ||
(6) Personal property sold by a teacher-sponsored student | ||
organization
affiliated with an elementary or secondary school | ||
located in Illinois.
| ||
(7) Farm machinery and equipment, both new and used, | ||
including that
manufactured on special order, certified by the | ||
purchaser to be used
primarily for production agriculture or | ||
State or federal agricultural
programs, including individual | ||
replacement parts for the machinery and
equipment, including | ||
machinery and equipment purchased for lease,
and including | ||
implements of husbandry defined in Section 1-130 of
the | ||
Illinois Vehicle Code, farm machinery and agricultural |
chemical and
fertilizer spreaders, and nurse wagons required | ||
to be registered
under Section 3-809 of the Illinois Vehicle | ||
Code,
but
excluding other motor vehicles required to be | ||
registered under the Illinois
Vehicle
Code.
Horticultural | ||
polyhouses or hoop houses used for propagating, growing, or
| ||
overwintering plants shall be considered farm machinery and | ||
equipment under
this item (7).
Agricultural chemical tender | ||
tanks and dry boxes shall include units sold
separately from a | ||
motor vehicle required to be licensed and units sold mounted
| ||
on a motor vehicle required to be licensed if the selling price | ||
of the tender
is separately stated.
| ||
Farm machinery and equipment shall include precision | ||
farming equipment
that is
installed or purchased to be | ||
installed on farm machinery and equipment
including, but not | ||
limited to, tractors, harvesters, sprayers, planters,
seeders, | ||
or spreaders.
Precision farming equipment includes, but is not | ||
limited to,
soil testing sensors, computers, monitors, | ||
software, global positioning
and mapping systems, and other | ||
such equipment.
| ||
Farm machinery and equipment also includes computers, | ||
sensors, software, and
related equipment used primarily in the
| ||
computer-assisted operation of production agriculture | ||
facilities, equipment,
and activities such as, but
not limited | ||
to,
the collection, monitoring, and correlation of
animal and | ||
crop data for the purpose of
formulating animal diets and | ||
agricultural chemicals. This item (7) is exempt
from the |
provisions of
Section 3-55.
| ||
(8) Until June 30, 2013, fuel and petroleum products sold | ||
to or used by an air common
carrier, certified by the carrier | ||
to be used for consumption, shipment,
or storage in the | ||
conduct of its business as an air common carrier, for
a flight | ||
destined for or returning from a location or locations
outside | ||
the United States without regard to previous or subsequent | ||
domestic
stopovers.
| ||
Beginning July 1, 2013, fuel and petroleum products sold | ||
to or used by an air carrier, certified by the carrier to be | ||
used for consumption, shipment, or storage in the conduct of | ||
its business as an air common carrier, for a flight that (i) is | ||
engaged in foreign trade or is engaged in trade between the | ||
United States and any of its possessions and (ii) transports | ||
at least one individual or package for hire from the city of | ||
origination to the city of final destination on the same | ||
aircraft, without regard to a change in the flight number of | ||
that aircraft. | ||
(9) Proceeds of mandatory service charges separately
| ||
stated on customers' bills for the purchase and consumption of | ||
food and
beverages, to the extent that the proceeds of the | ||
service charge are in fact
turned over as tips or as a | ||
substitute for tips to the employees who
participate directly | ||
in preparing, serving, hosting or cleaning up the
food or | ||
beverage function with respect to which the service charge is | ||
imposed.
|
(10) Until July 1, 2003, oil field exploration, drilling, | ||
and production
equipment,
including (i) rigs and parts of | ||
rigs, rotary rigs, cable tool
rigs, and workover rigs, (ii) | ||
pipe and tubular goods, including casing and
drill strings, | ||
(iii) pumps and pump-jack units, (iv) storage tanks and flow
| ||
lines, (v) any individual replacement part for oil field | ||
exploration,
drilling, and production equipment, and (vi) | ||
machinery and equipment purchased
for lease; but
excluding | ||
motor vehicles required to be registered under the Illinois
| ||
Vehicle Code.
| ||
(11) Photoprocessing machinery and equipment, including | ||
repair and
replacement parts, both new and used, including | ||
that manufactured on
special order, certified by the purchaser | ||
to be used primarily for
photoprocessing, and including | ||
photoprocessing machinery and equipment
purchased for lease.
| ||
(12) Until July 1, 2023, coal and aggregate exploration, | ||
mining, off-highway hauling,
processing,
maintenance, and | ||
reclamation equipment, including
replacement parts and | ||
equipment, and including
equipment
purchased for lease, but | ||
excluding motor vehicles required to be registered
under the | ||
Illinois Vehicle Code. The changes made to this Section by | ||
Public Act 97-767 apply on and after July 1, 2003, but no claim | ||
for credit or refund is allowed on or after August 16, 2013 | ||
(the effective date of Public Act 98-456)
for such taxes paid | ||
during the period beginning July 1, 2003 and ending on August | ||
16, 2013 (the effective date of Public Act 98-456).
|
(13) Beginning January 1, 1992 and through June 30, 2016, | ||
food for human consumption that is to be consumed off the | ||
premises
where it is sold (other than alcoholic beverages, | ||
soft drinks and food that
has been prepared for immediate | ||
consumption) and prescription and
non-prescription medicines, | ||
drugs, medical appliances, and insulin, urine
testing | ||
materials, syringes, and needles used by diabetics, for human | ||
use,
when purchased for use by a person receiving medical | ||
assistance under
Article V of the Illinois Public Aid Code who | ||
resides in a licensed
long-term care facility, as defined in | ||
the Nursing Home Care Act, or in a licensed facility as defined | ||
in the ID/DD Community Care Act, the MC/DD Act, or the | ||
Specialized Mental Health Rehabilitation Act of 2013.
| ||
(14) Semen used for artificial insemination of livestock | ||
for direct
agricultural production.
| ||
(15) Horses, or interests in horses, registered with and | ||
meeting the
requirements of any of the
Arabian Horse Club | ||
Registry of America, Appaloosa Horse Club, American Quarter
| ||
Horse Association, United States
Trotting Association, or | ||
Jockey Club, as appropriate, used for
purposes of breeding or | ||
racing for prizes. This item (15) is exempt from the | ||
provisions of Section 3-55, and the exemption provided for | ||
under this item (15) applies for all periods beginning May 30, | ||
1995, but no claim for credit or refund is allowed on or after | ||
January 1, 2008 (the effective date of Public Act 95-88)
for | ||
such taxes paid during the period beginning May 30, 2000 and |
ending on January 1, 2008 (the effective date of Public Act | ||
95-88).
| ||
(16) Computers and communications equipment utilized for | ||
any
hospital
purpose
and equipment used in the diagnosis,
| ||
analysis, or treatment of hospital patients sold to a lessor | ||
who leases the
equipment, under a lease of one year or longer | ||
executed or in effect at the
time of the purchase, to a
| ||
hospital
that has been issued an active tax exemption | ||
identification number by the
Department under Section 1g of | ||
the Retailers' Occupation Tax Act.
| ||
(17) Personal property sold to a lessor who leases the
| ||
property, under a
lease of one year or longer executed or in | ||
effect at the time of the purchase,
to a governmental body
that | ||
has been issued an active tax exemption identification number | ||
by the
Department under Section 1g of the Retailers' | ||
Occupation Tax Act.
| ||
(18) Beginning with taxable years ending on or after | ||
December
31, 1995
and
ending with taxable years ending on or | ||
before December 31, 2004,
personal property that is
donated | ||
for disaster relief to be used in a State or federally declared
| ||
disaster area in Illinois or bordering Illinois by a | ||
manufacturer or retailer
that is registered in this State to a | ||
corporation, society, association,
foundation, or institution | ||
that has been issued a sales tax exemption
identification | ||
number by the Department that assists victims of the disaster
| ||
who reside within the declared disaster area.
|
(19) Beginning with taxable years ending on or after | ||
December
31, 1995 and
ending with taxable years ending on or | ||
before December 31, 2004, personal
property that is used in | ||
the performance of infrastructure repairs in this
State, | ||
including but not limited to municipal roads and streets, | ||
access roads,
bridges, sidewalks, waste disposal systems, | ||
water and sewer line extensions,
water distribution and | ||
purification facilities, storm water drainage and
retention | ||
facilities, and sewage treatment facilities, resulting from a | ||
State
or federally declared disaster in Illinois or bordering | ||
Illinois when such
repairs are initiated on facilities located | ||
in the declared disaster area
within 6 months after the | ||
disaster.
| ||
(20) Beginning July 1, 1999, game or game birds sold at a | ||
"game breeding
and
hunting preserve area" as that term is used
| ||
in the
Wildlife Code. This paragraph is exempt from the | ||
provisions
of
Section 3-55.
| ||
(21) A motor vehicle, as that term is defined in Section | ||
1-146
of the
Illinois Vehicle Code, that is donated to a | ||
corporation, limited liability
company, society, association, | ||
foundation, or institution that is determined by
the | ||
Department to be organized and operated exclusively for | ||
educational
purposes. For purposes of this exemption, "a | ||
corporation, limited liability
company, society, association, | ||
foundation, or institution organized and
operated
exclusively | ||
for educational purposes" means all tax-supported public |
schools,
private schools that offer systematic instruction in | ||
useful branches of
learning by methods common to public | ||
schools and that compare favorably in
their scope and | ||
intensity with the course of study presented in tax-supported
| ||
schools, and vocational or technical schools or institutes | ||
organized and
operated exclusively to provide a course of | ||
study of not less than 6 weeks
duration and designed to prepare | ||
individuals to follow a trade or to pursue a
manual, | ||
technical, mechanical, industrial, business, or commercial
| ||
occupation.
| ||
(22) Beginning January 1, 2000, personal property, | ||
including
food,
purchased through fundraising
events for the | ||
benefit of
a public or private elementary or
secondary school, | ||
a group of those schools, or one or more school
districts if | ||
the events are
sponsored by an entity recognized by the school | ||
district that consists
primarily of volunteers and includes
| ||
parents and teachers of the school children. This paragraph | ||
does not apply
to fundraising
events (i) for the benefit of | ||
private home instruction or (ii)
for which the fundraising | ||
entity purchases the personal property sold at
the events from | ||
another individual or entity that sold the property for the
| ||
purpose of resale by the fundraising entity and that
profits | ||
from the sale to the
fundraising entity. This paragraph is | ||
exempt
from the provisions
of Section 3-55.
| ||
(23) Beginning January 1, 2000
and through December 31, | ||
2001, new or used automatic vending
machines that prepare and |
serve hot food and beverages, including coffee, soup,
and
| ||
other items, and replacement parts for these machines.
| ||
Beginning January 1,
2002 and through June 30, 2003, machines | ||
and parts for
machines used in commercial, coin-operated | ||
amusement
and vending business if a use or occupation tax is | ||
paid on the gross receipts
derived from
the use of the | ||
commercial, coin-operated amusement and vending machines.
This | ||
paragraph is exempt from the provisions of Section 3-55.
| ||
(24) Beginning
on August 2, 2001 (the effective date of | ||
Public Act 92-227),
computers and communications equipment
| ||
utilized for any hospital purpose and equipment used in the | ||
diagnosis,
analysis, or treatment of hospital patients sold to | ||
a lessor who leases the
equipment, under a lease of one year or | ||
longer executed or in effect at the
time of the purchase, to a | ||
hospital that has been issued an active tax
exemption | ||
identification number by the Department under Section 1g of | ||
the
Retailers' Occupation Tax Act. This paragraph is exempt | ||
from the provisions of
Section 3-55.
| ||
(25) Beginning
on August 2, 2001 (the effective date of | ||
Public Act 92-227),
personal property sold to a lessor who
| ||
leases the property, under a lease of one year or longer | ||
executed or in effect
at the time of the purchase, to a | ||
governmental body that has been issued an
active tax exemption | ||
identification number by the Department under Section 1g
of | ||
the Retailers' Occupation Tax Act. This paragraph is exempt | ||
from the
provisions of Section 3-55.
|
(26) Beginning on January 1, 2002 and through June 30, | ||
2016, tangible personal property
purchased
from an Illinois | ||
retailer by a taxpayer engaged in centralized purchasing
| ||
activities in Illinois who will, upon receipt of the property | ||
in Illinois,
temporarily store the property in Illinois (i) | ||
for the purpose of subsequently
transporting it outside this | ||
State for use or consumption thereafter solely
outside this | ||
State or (ii) for the purpose of being processed, fabricated, | ||
or
manufactured into, attached to, or incorporated into other | ||
tangible personal
property to be transported outside this | ||
State and thereafter used or consumed
solely outside this | ||
State. The Director of Revenue shall, pursuant to rules
| ||
adopted in accordance with the Illinois Administrative | ||
Procedure Act, issue a
permit to any taxpayer in good standing | ||
with the Department who is eligible for
the exemption under | ||
this paragraph (26). The permit issued under
this paragraph | ||
(26) shall authorize the holder, to the extent and
in the | ||
manner specified in the rules adopted under this Act, to | ||
purchase
tangible personal property from a retailer exempt | ||
from the taxes imposed by
this Act. Taxpayers shall maintain | ||
all necessary books and records to
substantiate the use and | ||
consumption of all such tangible personal property
outside of | ||
the State of Illinois.
| ||
(27) Beginning January 1, 2008, tangible personal property | ||
used in the construction or maintenance of a community water | ||
supply, as defined under Section 3.145 of the Environmental |
Protection Act, that is operated by a not-for-profit | ||
corporation that holds a valid water supply permit issued | ||
under Title IV of the Environmental Protection Act. This | ||
paragraph is exempt from the provisions of Section 3-55.
| ||
(28) Tangible personal property sold to a | ||
public-facilities corporation, as described in Section | ||
11-65-10 of the Illinois Municipal Code, for purposes of | ||
constructing or furnishing a municipal convention hall, but | ||
only if the legal title to the municipal convention hall is | ||
transferred to the municipality without any further | ||
consideration by or on behalf of the municipality at the time | ||
of the completion of the municipal convention hall or upon the | ||
retirement or redemption of any bonds or other debt | ||
instruments issued by the public-facilities corporation in | ||
connection with the development of the municipal convention | ||
hall. This exemption includes existing public-facilities | ||
corporations as provided in Section 11-65-25 of the Illinois | ||
Municipal Code. This paragraph is exempt from the provisions | ||
of Section 3-55. | ||
(29) Beginning January 1, 2010 and continuing through | ||
December 31, 2024, materials, parts, equipment, components, | ||
and furnishings incorporated into or upon an aircraft as part | ||
of the modification, refurbishment, completion, replacement, | ||
repair, or maintenance of the aircraft. This exemption | ||
includes consumable supplies used in the modification, | ||
refurbishment, completion, replacement, repair, and |
maintenance of aircraft, but excludes any materials, parts, | ||
equipment, components, and consumable supplies used in the | ||
modification, replacement, repair, and maintenance of aircraft | ||
engines or power plants, whether such engines or power plants | ||
are installed or uninstalled upon any such aircraft. | ||
"Consumable supplies" include, but are not limited to, | ||
adhesive, tape, sandpaper, general purpose lubricants, | ||
cleaning solution, latex gloves, and protective films. This | ||
exemption applies only to the transfer of qualifying tangible | ||
personal property incident to the modification, refurbishment, | ||
completion, replacement, repair, or maintenance of an aircraft | ||
by persons who (i) hold an Air Agency Certificate and are | ||
empowered to operate an approved repair station by the Federal | ||
Aviation Administration, (ii) have a Class IV Rating, and | ||
(iii) conduct operations in accordance with Part 145 of the | ||
Federal Aviation Regulations. The exemption does not include | ||
aircraft operated by a commercial air carrier providing | ||
scheduled passenger air service pursuant to authority issued | ||
under Part 121 or Part 129 of the Federal Aviation | ||
Regulations. The changes made to this paragraph (29) by Public | ||
Act 98-534 are declarative of existing law. It is the intent of | ||
the General Assembly that the exemption under this paragraph | ||
(29) applies continuously from January 1, 2010 through | ||
December 31, 2024; however, no claim for credit or refund is | ||
allowed for taxes paid as a result of the disallowance of this | ||
exemption on or after January 1, 2015 and prior to the |
effective date of this amendatory Act of the 101st General | ||
Assembly. | ||
(30) Beginning January 1, 2017 and through December 31, | ||
2026 , menstrual pads, tampons, and menstrual cups. | ||
(31) Tangible personal property transferred to a purchaser | ||
who is exempt from tax by operation of federal law. This | ||
paragraph is exempt from the provisions of Section 3-55. | ||
(32) Qualified tangible personal property used in the | ||
construction or operation of a data center that has been | ||
granted a certificate of exemption by the Department of | ||
Commerce and Economic Opportunity, whether that tangible | ||
personal property is purchased by the owner, operator, or | ||
tenant of the data center or by a contractor or subcontractor | ||
of the owner, operator, or tenant. Data centers that would | ||
have qualified for a certificate of exemption prior to January | ||
1, 2020 had this amendatory Act of the 101st General Assembly | ||
been in effect, may apply for and obtain an exemption for | ||
subsequent purchases of computer equipment or enabling | ||
software purchased or leased to upgrade, supplement, or | ||
replace computer equipment or enabling software purchased or | ||
leased in the original investment that would have qualified. | ||
The Department of Commerce and Economic Opportunity shall | ||
grant a certificate of exemption under this item (32) to | ||
qualified data centers as defined by Section 605-1025 of the | ||
Department of Commerce and Economic Opportunity Law of the
| ||
Civil Administrative Code of Illinois. |
For the purposes of this item (32): | ||
"Data center" means a building or a series of | ||
buildings rehabilitated or constructed to house working | ||
servers in one physical location or multiple sites within | ||
the State of Illinois. | ||
"Qualified tangible personal property" means: | ||
electrical systems and equipment; climate control and | ||
chilling equipment and systems; mechanical systems and | ||
equipment; monitoring and secure systems; emergency | ||
generators; hardware; computers; servers; data storage | ||
devices; network connectivity equipment; racks; cabinets; | ||
telecommunications cabling infrastructure; raised floor | ||
systems; peripheral components or systems; software; | ||
mechanical, electrical, or plumbing systems; battery | ||
systems; cooling systems and towers; temperature control | ||
systems; other cabling; and other data center | ||
infrastructure equipment and systems necessary to operate | ||
qualified tangible personal property, including fixtures; | ||
and component parts of any of the foregoing, including | ||
installation, maintenance, repair, refurbishment, and | ||
replacement of qualified tangible personal property to | ||
generate, transform, transmit, distribute, or manage | ||
electricity necessary to operate qualified tangible | ||
personal property; and all other tangible personal | ||
property that is essential to the operations of a computer | ||
data center. The term "qualified tangible personal |
property" also includes building materials physically | ||
incorporated in to the qualifying data center. To document | ||
the exemption allowed under this Section, the retailer | ||
must obtain from the purchaser a copy of the certificate | ||
of eligibility issued by the Department of Commerce and | ||
Economic Opportunity. | ||
This item (32) is exempt from the provisions of Section | ||
3-55. | ||
(Source: P.A. 100-22, eff. 7-6-17; 100-594, eff. 6-29-18; | ||
100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, eff. | ||
7-12-19; 101-629, eff. 2-5-20.)
| ||
(35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
| ||
Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||
Section,
the tax imposed by this Act is at the rate of 6.25% of | ||
the "selling price",
as defined in Section 2 of the Service Use | ||
Tax Act, of the tangible
personal property. For the purpose of | ||
computing this tax, in no event
shall the "selling price" be | ||
less than the cost price to the serviceman of
the tangible | ||
personal property transferred. The selling price of each item
| ||
of tangible personal property transferred as an incident of a | ||
sale of
service may be shown as a distinct and separate item on | ||
the serviceman's
billing to the service customer. If the | ||
selling price is not so shown, the
selling price of the | ||
tangible personal property is deemed to be 50% of the
| ||
serviceman's entire billing to the service customer. When, |
however, a
serviceman contracts to design, develop, and | ||
produce special order machinery or
equipment, the tax imposed | ||
by this Act shall be based on the serviceman's
cost price of | ||
the tangible personal property transferred incident to the
| ||
completion of the contract.
| ||
Beginning on July 1, 2000 and through December 31, 2000, | ||
with respect to
motor fuel, as defined in Section 1.1 of the | ||
Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||
the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
| ||
With respect to gasohol, as defined in the Use Tax Act, the | ||
tax imposed
by this Act shall apply to (i) 70% of the cost | ||
price of property
transferred as
an incident to the sale of | ||
service on or after January 1, 1990, and before
July 1, 2003, | ||
(ii) 80% of the selling price of property transferred as an
| ||
incident to the sale of service on or after July
1, 2003 and on | ||
or before July 1, 2017, and (iii) 100%
of
the cost price
| ||
thereafter.
If, at any time, however, the tax under this Act on | ||
sales of gasohol, as
defined in
the Use Tax Act, is imposed at | ||
the rate of 1.25%, then the
tax imposed by this Act applies to | ||
100% of the proceeds of sales of gasohol
made during that time.
| ||
With respect to majority blended ethanol fuel, as defined | ||
in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||
to the selling price of property transferred
as an incident to | ||
the sale of service on or after July 1, 2003 and on or before
| ||
December 31, 2023 but applies to 100% of the selling price | ||
thereafter.
|
With respect to biodiesel blends, as defined in the Use | ||
Tax Act, with no less
than 1% and no
more than 10% biodiesel, | ||
the tax imposed by this Act
applies to (i) 80% of the selling | ||
price of property transferred as an incident
to the sale of | ||
service on or after July 1, 2003 and on or before December 31, | ||
2018
and (ii) 100% of the proceeds of the selling price
| ||
thereafter.
If, at any time, however, the tax under this Act on | ||
sales of biodiesel blends,
as
defined in the Use Tax Act, with | ||
no less than 1% and no more than 10% biodiesel
is imposed at | ||
the rate of 1.25%, then the
tax imposed by this Act applies to | ||
100% of the proceeds of sales of biodiesel
blends with no less | ||
than 1% and no more than 10% biodiesel
made
during that time.
| ||
With respect to 100% biodiesel, as defined in the Use Tax | ||
Act, and biodiesel
blends, as defined in the Use Tax Act, with
| ||
more than 10% but no more than 99% biodiesel material, the tax | ||
imposed by this
Act
does not apply to the proceeds of the | ||
selling price of property transferred
as an incident to the | ||
sale of service on or after July 1, 2003 and on or before
| ||
December 31, 2023 but applies to 100% of the selling price | ||
thereafter.
| ||
At the election of any registered serviceman made for each | ||
fiscal year,
sales of service in which the aggregate annual | ||
cost price of tangible
personal property transferred as an | ||
incident to the sales of service is
less than 35%, or 75% in | ||
the case of servicemen transferring prescription
drugs or | ||
servicemen engaged in graphic arts production, of the |
aggregate
annual total gross receipts from all sales of | ||
service, the tax imposed by
this Act shall be based on the | ||
serviceman's cost price of the tangible
personal property | ||
transferred incident to the sale of those services.
| ||
The tax shall be imposed at the rate of 1% on food prepared | ||
for
immediate consumption and transferred incident to a sale | ||
of service subject
to this Act or the Service Occupation Tax | ||
Act by an entity licensed under
the Hospital Licensing Act, | ||
the Nursing Home Care Act, the Assisted Living and Shared | ||
Housing Act, the ID/DD Community Care Act, the MC/DD Act, the | ||
Specialized Mental Health Rehabilitation Act of 2013, or the
| ||
Child Care Act of 1969 , or an entity that holds a permit issued | ||
pursuant to the Life Care Facilities Act . The tax shall
also be | ||
imposed at the rate of 1% on food for human consumption that is
| ||
to be consumed off the
premises where it is sold (other than | ||
alcoholic beverages, food consisting of or infused with adult | ||
use cannabis, soft drinks, and
food that has been prepared for | ||
immediate consumption and is not
otherwise included in this | ||
paragraph) and prescription and
nonprescription medicines, | ||
drugs, medical appliances, products classified as Class III | ||
medical devices by the United States Food and Drug | ||
Administration that are used for cancer treatment pursuant to | ||
a prescription, as well as any accessories and components | ||
related to those devices, modifications to a motor
vehicle for | ||
the purpose of rendering it usable by a person with a | ||
disability, and
insulin, blood sugar testing materials, |
syringes, and needles used by human diabetics. For the | ||
purposes of this Section, until September 1, 2009: the term | ||
"soft drinks" means any
complete, finished, ready-to-use, | ||
non-alcoholic drink, whether carbonated or
not, including but | ||
not limited to soda water, cola, fruit juice, vegetable
juice, | ||
carbonated water, and all other preparations commonly known as | ||
soft
drinks of whatever kind or description that are contained | ||
in any closed or
sealed can, carton, or container, regardless | ||
of size; but "soft drinks" does not
include coffee, tea, | ||
non-carbonated water, infant formula, milk or milk
products as | ||
defined in the Grade A Pasteurized Milk and Milk Products Act, | ||
or
drinks containing 50% or more natural fruit or vegetable | ||
juice.
| ||
Notwithstanding any other provisions of this
Act, | ||
beginning September 1, 2009, "soft drinks" means non-alcoholic | ||
beverages that contain natural or artificial sweeteners. "Soft | ||
drinks" do not include beverages that contain milk or milk | ||
products, soy, rice or similar milk substitutes, or greater | ||
than 50% of vegetable or fruit juice by volume. | ||
Until August 1, 2009, and notwithstanding any other | ||
provisions of this Act, "food for human consumption
that is to | ||
be consumed off the premises where it is sold" includes all | ||
food
sold through a vending machine, except soft drinks and | ||
food products that are
dispensed hot from a vending machine, | ||
regardless of the location of the vending
machine. Beginning | ||
August 1, 2009, and notwithstanding any other provisions of |
this Act, "food for human consumption that is to be consumed | ||
off the premises where it is sold" includes all food sold | ||
through a vending machine, except soft drinks, candy, and food | ||
products that are dispensed hot from a vending machine, | ||
regardless of the location of the vending machine.
| ||
Notwithstanding any other provisions of this
Act, | ||
beginning September 1, 2009, "food for human consumption that | ||
is to be consumed off the premises where
it is sold" does not | ||
include candy. For purposes of this Section, "candy" means a | ||
preparation of sugar, honey, or other natural or artificial | ||
sweeteners in combination with chocolate, fruits, nuts or | ||
other ingredients or flavorings in the form of bars, drops, or | ||
pieces. "Candy" does not include any preparation that contains | ||
flour or requires refrigeration. | ||
Notwithstanding any other provisions of this
Act, | ||
beginning September 1, 2009, "nonprescription medicines and | ||
drugs" does not include grooming and hygiene products. For | ||
purposes of this Section, "grooming and hygiene products" | ||
includes, but is not limited to, soaps and cleaning solutions, | ||
shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||
lotions and screens, unless those products are available by | ||
prescription only, regardless of whether the products meet the | ||
definition of "over-the-counter-drugs". For the purposes of | ||
this paragraph, "over-the-counter-drug" means a drug for human | ||
use that contains a label that identifies the product as a drug | ||
as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" |
label includes: | ||
(A) A "Drug Facts" panel; or | ||
(B) A statement of the "active ingredient(s)" with a | ||
list of those ingredients contained in the compound, | ||
substance or preparation. | ||
Beginning on January 1, 2014 (the effective date of Public | ||
Act 98-122), "prescription and nonprescription medicines and | ||
drugs" includes medical cannabis purchased from a registered | ||
dispensing organization under the Compassionate Use of Medical | ||
Cannabis Program Act. | ||
As used in this Section, "adult use cannabis" means | ||
cannabis subject to tax under the Cannabis Cultivation | ||
Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||
and does not include cannabis subject to tax under the | ||
Compassionate Use of Medical Cannabis Program Act. | ||
(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; | ||
102-4, eff. 4-27-21.) | ||
Section 30-30. The Retailers' Occupation Tax Act is | ||
amended by changing Section 2-5 as follows:
| ||
(35 ILCS 120/2-5)
| ||
Sec. 2-5. Exemptions. Gross receipts from proceeds from | ||
the sale of
the following tangible personal property are | ||
exempt from the tax imposed
by this Act:
| ||
(1) Farm chemicals.
|
(2) Farm machinery and equipment, both new and used, | ||
including that
manufactured on special order, certified by | ||
the purchaser to be used
primarily for production | ||
agriculture or State or federal agricultural
programs, | ||
including individual replacement parts for the machinery | ||
and
equipment, including machinery and equipment purchased | ||
for lease,
and including implements of husbandry defined | ||
in Section 1-130 of
the Illinois Vehicle Code, farm | ||
machinery and agricultural chemical and
fertilizer | ||
spreaders, and nurse wagons required to be registered
| ||
under Section 3-809 of the Illinois Vehicle Code,
but
| ||
excluding other motor vehicles required to be registered | ||
under the Illinois
Vehicle Code.
Horticultural polyhouses | ||
or hoop houses used for propagating, growing, or
| ||
overwintering plants shall be considered farm machinery | ||
and equipment under
this item (2).
Agricultural chemical | ||
tender tanks and dry boxes shall include units sold
| ||
separately from a motor vehicle required to be licensed | ||
and units sold mounted
on a motor vehicle required to be | ||
licensed, if the selling price of the tender
is separately | ||
stated.
| ||
Farm machinery and equipment shall include precision | ||
farming equipment
that is
installed or purchased to be | ||
installed on farm machinery and equipment
including, but | ||
not limited to, tractors, harvesters, sprayers, planters,
| ||
seeders, or spreaders.
Precision farming equipment |
includes, but is not limited to,
soil testing sensors, | ||
computers, monitors, software, global positioning
and | ||
mapping systems, and other such equipment.
| ||
Farm machinery and equipment also includes computers, | ||
sensors, software, and
related equipment used primarily in | ||
the
computer-assisted operation of production agriculture | ||
facilities, equipment,
and activities such as, but
not | ||
limited to,
the collection, monitoring, and correlation of
| ||
animal and crop data for the purpose of
formulating animal | ||
diets and agricultural chemicals. This item (2) is exempt
| ||
from the provisions of
Section 2-70.
| ||
(3) Until July 1, 2003, distillation machinery and | ||
equipment, sold as a
unit or kit,
assembled or installed | ||
by the retailer, certified by the user to be used
only for | ||
the production of ethyl alcohol that will be used for | ||
consumption
as motor fuel or as a component of motor fuel | ||
for the personal use of the
user, and not subject to sale | ||
or resale.
| ||
(4) Until July 1, 2003 and beginning again September | ||
1, 2004 through August 30, 2014, graphic arts machinery | ||
and equipment, including
repair and
replacement parts, | ||
both new and used, and including that manufactured on
| ||
special order or purchased for lease, certified by the | ||
purchaser to be used
primarily for graphic arts | ||
production.
Equipment includes chemicals or
chemicals | ||
acting as catalysts but only if
the chemicals or chemicals |
acting as catalysts effect a direct and immediate
change | ||
upon a
graphic arts product. Beginning on July 1, 2017, | ||
graphic arts machinery and equipment is included in the | ||
manufacturing and assembling machinery and equipment | ||
exemption under paragraph (14).
| ||
(5) A motor vehicle that is used for automobile | ||
renting, as defined in the Automobile Renting Occupation | ||
and Use Tax Act. This paragraph is exempt from
the | ||
provisions of Section 2-70.
| ||
(6) Personal property sold by a teacher-sponsored | ||
student organization
affiliated with an elementary or | ||
secondary school located in Illinois.
| ||
(7) Until July 1, 2003, proceeds of that portion of | ||
the selling price of
a passenger car the
sale of which is | ||
subject to the Replacement Vehicle Tax.
| ||
(8) Personal property sold to an Illinois county fair | ||
association for
use in conducting, operating, or promoting | ||
the county fair.
| ||
(9) Personal property sold to a not-for-profit arts
or | ||
cultural organization that establishes, by proof required | ||
by the Department
by
rule, that it has received an | ||
exemption under Section 501(c)(3) of the
Internal Revenue | ||
Code and that is organized and operated primarily for the
| ||
presentation
or support of arts or cultural programming, | ||
activities, or services. These
organizations include, but | ||
are not limited to, music and dramatic arts
organizations |
such as symphony orchestras and theatrical groups, arts | ||
and
cultural service organizations, local arts councils, | ||
visual arts organizations,
and media arts organizations.
| ||
On and after July 1, 2001 (the effective date of Public Act | ||
92-35), however, an entity otherwise eligible for this | ||
exemption shall not
make tax-free purchases unless it has | ||
an active identification number issued by
the Department.
| ||
(10) Personal property sold by a corporation, society, | ||
association,
foundation, institution, or organization, | ||
other than a limited liability
company, that is organized | ||
and operated as a not-for-profit service enterprise
for | ||
the benefit of persons 65 years of age or older if the | ||
personal property
was not purchased by the enterprise for | ||
the purpose of resale by the
enterprise.
| ||
(11) Personal property sold to a governmental body, to | ||
a corporation,
society, association, foundation, or | ||
institution organized and operated
exclusively for | ||
charitable, religious, or educational purposes, or to a
| ||
not-for-profit corporation, society, association, | ||
foundation, institution,
or organization that has no | ||
compensated officers or employees and that is
organized | ||
and operated primarily for the recreation of persons 55 | ||
years of
age or older. A limited liability company may | ||
qualify for the exemption under
this paragraph only if the | ||
limited liability company is organized and operated
| ||
exclusively for educational purposes. On and after July 1, |
1987, however, no
entity otherwise eligible for this | ||
exemption shall make tax-free purchases
unless it has an | ||
active identification number issued by the Department.
| ||
(12) (Blank).
| ||
(12-5) On and after July 1, 2003 and through June 30, | ||
2004, motor vehicles of the second division
with a gross | ||
vehicle weight in excess of 8,000 pounds
that
are
subject | ||
to the commercial distribution fee imposed under Section | ||
3-815.1 of
the Illinois
Vehicle Code. Beginning on July 1, | ||
2004 and through June 30, 2005, the use in this State of | ||
motor vehicles of the second division: (i) with a gross | ||
vehicle weight rating in excess of 8,000 pounds; (ii) that | ||
are subject to the commercial distribution fee imposed | ||
under Section 3-815.1 of the Illinois Vehicle Code; and | ||
(iii) that are primarily used for commercial purposes. | ||
Through June 30, 2005, this
exemption applies to repair | ||
and replacement parts added
after the
initial purchase of | ||
such a motor vehicle if that motor vehicle is used in a
| ||
manner that
would qualify for the rolling stock exemption | ||
otherwise provided for in this
Act. For purposes of this | ||
paragraph, "used for commercial purposes" means the | ||
transportation of persons or property in furtherance of | ||
any commercial or industrial enterprise whether for-hire | ||
or not.
| ||
(13) Proceeds from sales to owners, lessors, or
| ||
shippers of
tangible personal property that is utilized by |
interstate carriers for
hire for use as rolling stock | ||
moving in interstate commerce
and equipment operated by a | ||
telecommunications provider, licensed as a
common carrier | ||
by the Federal Communications Commission, which is
| ||
permanently installed in or affixed to aircraft moving in | ||
interstate commerce.
| ||
(14) Machinery and equipment that will be used by the | ||
purchaser, or a
lessee of the purchaser, primarily in the | ||
process of manufacturing or
assembling tangible personal | ||
property for wholesale or retail sale or
lease, whether | ||
the sale or lease is made directly by the manufacturer or | ||
by
some other person, whether the materials used in the | ||
process are owned by
the manufacturer or some other | ||
person, or whether the sale or lease is made
apart from or | ||
as an incident to the seller's engaging in the service
| ||
occupation of producing machines, tools, dies, jigs, | ||
patterns, gauges, or
other similar items of no commercial | ||
value on special order for a particular
purchaser. The | ||
exemption provided by this paragraph (14) does not include | ||
machinery and equipment used in (i) the generation of | ||
electricity for wholesale or retail sale; (ii) the | ||
generation or treatment of natural or artificial gas for | ||
wholesale or retail sale that is delivered to customers | ||
through pipes, pipelines, or mains; or (iii) the treatment | ||
of water for wholesale or retail sale that is delivered to | ||
customers through pipes, pipelines, or mains. The |
provisions of Public Act 98-583 are declaratory of | ||
existing law as to the meaning and scope of this | ||
exemption. Beginning on July 1, 2017, the exemption | ||
provided by this paragraph (14) includes, but is not | ||
limited to, graphic arts machinery and equipment, as | ||
defined in paragraph (4) of this Section.
| ||
(15) Proceeds of mandatory service charges separately | ||
stated on
customers' bills for purchase and consumption of | ||
food and beverages, to the
extent that the proceeds of the | ||
service charge are in fact turned over as
tips or as a | ||
substitute for tips to the employees who participate | ||
directly
in preparing, serving, hosting or cleaning up the | ||
food or beverage function
with respect to which the | ||
service charge is imposed.
| ||
(16) Tangible personal property sold to a purchaser if | ||
the purchaser is exempt from use tax by operation of | ||
federal law. This paragraph is exempt from the provisions | ||
of Section 2-70.
| ||
(17) Tangible personal property sold to a common | ||
carrier by rail or
motor that
receives the physical | ||
possession of the property in Illinois and that
transports | ||
the property, or shares with another common carrier in the
| ||
transportation of the property, out of Illinois on a | ||
standard uniform bill
of lading showing the seller of the | ||
property as the shipper or consignor of
the property to a | ||
destination outside Illinois, for use outside Illinois.
|
(18) Legal tender, currency, medallions, or gold or | ||
silver coinage
issued by the State of Illinois, the | ||
government of the United States of
America, or the | ||
government of any foreign country, and bullion.
| ||
(19) Until July 1, 2003, oil field exploration, | ||
drilling, and production
equipment, including
(i) rigs and | ||
parts of rigs, rotary rigs, cable tool
rigs, and workover | ||
rigs, (ii) pipe and tubular goods, including casing and
| ||
drill strings, (iii) pumps and pump-jack units, (iv) | ||
storage tanks and flow
lines, (v) any individual | ||
replacement part for oil field exploration,
drilling, and | ||
production equipment, and (vi) machinery and equipment | ||
purchased
for lease; but
excluding motor vehicles required | ||
to be registered under the Illinois
Vehicle Code.
| ||
(20) Photoprocessing machinery and equipment, | ||
including repair and
replacement parts, both new and used, | ||
including that manufactured on
special order, certified by | ||
the purchaser to be used primarily for
photoprocessing, | ||
and including photoprocessing machinery and equipment
| ||
purchased for lease.
| ||
(21) Until July 1, 2023, coal and aggregate | ||
exploration, mining, off-highway hauling,
processing,
| ||
maintenance, and reclamation equipment, including
| ||
replacement parts and equipment, and including
equipment | ||
purchased for lease, but excluding motor vehicles required | ||
to be
registered under the Illinois Vehicle Code. The |
changes made to this Section by Public Act 97-767 apply on | ||
and after July 1, 2003, but no claim for credit or refund | ||
is allowed on or after August 16, 2013 (the effective date | ||
of Public Act 98-456)
for such taxes paid during the | ||
period beginning July 1, 2003 and ending on August 16, | ||
2013 (the effective date of Public Act 98-456).
| ||
(22) Until June 30, 2013, fuel and petroleum products | ||
sold to or used by an air carrier,
certified by the carrier | ||
to be used for consumption, shipment, or storage
in the | ||
conduct of its business as an air common carrier, for a | ||
flight
destined for or returning from a location or | ||
locations
outside the United States without regard to | ||
previous or subsequent domestic
stopovers.
| ||
Beginning July 1, 2013, fuel and petroleum products | ||
sold to or used by an air carrier, certified by the carrier | ||
to be used for consumption, shipment, or storage in the | ||
conduct of its business as an air common carrier, for a | ||
flight that (i) is engaged in foreign trade or is engaged | ||
in trade between the United States and any of its | ||
possessions and (ii) transports at least one individual or | ||
package for hire from the city of origination to the city | ||
of final destination on the same aircraft, without regard | ||
to a change in the flight number of that aircraft. | ||
(23) A transaction in which the purchase order is | ||
received by a florist
who is located outside Illinois, but | ||
who has a florist located in Illinois
deliver the property |
to the purchaser or the purchaser's donee in Illinois.
| ||
(24) Fuel consumed or used in the operation of ships, | ||
barges, or vessels
that are used primarily in or for the | ||
transportation of property or the
conveyance of persons | ||
for hire on rivers bordering on this State if the
fuel is | ||
delivered by the seller to the purchaser's barge, ship, or | ||
vessel
while it is afloat upon that bordering river.
| ||
(25) Except as provided in item (25-5) of this | ||
Section, a
motor vehicle sold in this State to a | ||
nonresident even though the
motor vehicle is delivered to | ||
the nonresident in this State, if the motor
vehicle is not | ||
to be titled in this State, and if a drive-away permit
is | ||
issued to the motor vehicle as provided in Section 3-603 | ||
of the Illinois
Vehicle Code or if the nonresident | ||
purchaser has vehicle registration
plates to transfer to | ||
the motor vehicle upon returning to his or her home
state. | ||
The issuance of the drive-away permit or having
the
| ||
out-of-state registration plates to be transferred is | ||
prima facie evidence
that the motor vehicle will not be | ||
titled in this State.
| ||
(25-5) The exemption under item (25) does not apply if | ||
the state in which the motor vehicle will be titled does | ||
not allow a reciprocal exemption for a motor vehicle sold | ||
and delivered in that state to an Illinois resident but | ||
titled in Illinois. The tax collected under this Act on | ||
the sale of a motor vehicle in this State to a resident of |
another state that does not allow a reciprocal exemption | ||
shall be imposed at a rate equal to the state's rate of tax | ||
on taxable property in the state in which the purchaser is | ||
a resident, except that the tax shall not exceed the tax | ||
that would otherwise be imposed under this Act. At the | ||
time of the sale, the purchaser shall execute a statement, | ||
signed under penalty of perjury, of his or her intent to | ||
title the vehicle in the state in which the purchaser is a | ||
resident within 30 days after the sale and of the fact of | ||
the payment to the State of Illinois of tax in an amount | ||
equivalent to the state's rate of tax on taxable property | ||
in his or her state of residence and shall submit the | ||
statement to the appropriate tax collection agency in his | ||
or her state of residence. In addition, the retailer must | ||
retain a signed copy of the statement in his or her | ||
records. Nothing in this item shall be construed to | ||
require the removal of the vehicle from this state | ||
following the filing of an intent to title the vehicle in | ||
the purchaser's state of residence if the purchaser titles | ||
the vehicle in his or her state of residence within 30 days | ||
after the date of sale. The tax collected under this Act in | ||
accordance with this item (25-5) shall be proportionately | ||
distributed as if the tax were collected at the 6.25% | ||
general rate imposed under this Act.
| ||
(25-7) Beginning on July 1, 2007, no tax is imposed | ||
under this Act on the sale of an aircraft, as defined in |
Section 3 of the Illinois Aeronautics Act, if all of the | ||
following conditions are met: | ||
(1) the aircraft leaves this State within 15 days | ||
after the later of either the issuance of the final | ||
billing for the sale of the aircraft, or the | ||
authorized approval for return to service, completion | ||
of the maintenance record entry, and completion of the | ||
test flight and ground test for inspection, as | ||
required by 14 C.F.R. 91.407; | ||
(2) the aircraft is not based or registered in | ||
this State after the sale of the aircraft; and | ||
(3) the seller retains in his or her books and | ||
records and provides to the Department a signed and | ||
dated certification from the purchaser, on a form | ||
prescribed by the Department, certifying that the | ||
requirements of this item (25-7) are met. The | ||
certificate must also include the name and address of | ||
the purchaser, the address of the location where the | ||
aircraft is to be titled or registered, the address of | ||
the primary physical location of the aircraft, and | ||
other information that the Department may reasonably | ||
require. | ||
For purposes of this item (25-7): | ||
"Based in this State" means hangared, stored, or | ||
otherwise used, excluding post-sale customizations as | ||
defined in this Section, for 10 or more days in each |
12-month period immediately following the date of the sale | ||
of the aircraft. | ||
"Registered in this State" means an aircraft | ||
registered with the Department of Transportation, | ||
Aeronautics Division, or titled or registered with the | ||
Federal Aviation Administration to an address located in | ||
this State. | ||
This paragraph (25-7) is exempt from the provisions
of
| ||
Section 2-70.
| ||
(26) Semen used for artificial insemination of | ||
livestock for direct
agricultural production.
| ||
(27) Horses, or interests in horses, registered with | ||
and meeting the
requirements of any of the
Arabian Horse | ||
Club Registry of America, Appaloosa Horse Club, American | ||
Quarter
Horse Association, United States
Trotting | ||
Association, or Jockey Club, as appropriate, used for
| ||
purposes of breeding or racing for prizes. This item (27) | ||
is exempt from the provisions of Section 2-70, and the | ||
exemption provided for under this item (27) applies for | ||
all periods beginning May 30, 1995, but no claim for | ||
credit or refund is allowed on or after January 1, 2008 | ||
(the effective date of Public Act 95-88)
for such taxes | ||
paid during the period beginning May 30, 2000 and ending | ||
on January 1, 2008 (the effective date of Public Act | ||
95-88).
| ||
(28) Computers and communications equipment utilized |
for any
hospital
purpose
and equipment used in the | ||
diagnosis,
analysis, or treatment of hospital patients | ||
sold to a lessor who leases the
equipment, under a lease of | ||
one year or longer executed or in effect at the
time of the | ||
purchase, to a
hospital
that has been issued an active tax | ||
exemption identification number by the
Department under | ||
Section 1g of this Act.
| ||
(29) Personal property sold to a lessor who leases the
| ||
property, under a
lease of one year or longer executed or | ||
in effect at the time of the purchase,
to a governmental | ||
body
that has been issued an active tax exemption | ||
identification number by the
Department under Section 1g | ||
of this Act.
| ||
(30) Beginning with taxable years ending on or after | ||
December
31, 1995
and
ending with taxable years ending on | ||
or before December 31, 2004,
personal property that is
| ||
donated for disaster relief to be used in a State or | ||
federally declared
disaster area in Illinois or bordering | ||
Illinois by a manufacturer or retailer
that is registered | ||
in this State to a corporation, society, association,
| ||
foundation, or institution that has been issued a sales | ||
tax exemption
identification number by the Department that | ||
assists victims of the disaster
who reside within the | ||
declared disaster area.
| ||
(31) Beginning with taxable years ending on or after | ||
December
31, 1995 and
ending with taxable years ending on |
or before December 31, 2004, personal
property that is | ||
used in the performance of infrastructure repairs in this
| ||
State, including but not limited to municipal roads and | ||
streets, access roads,
bridges, sidewalks, waste disposal | ||
systems, water and sewer line extensions,
water | ||
distribution and purification facilities, storm water | ||
drainage and
retention facilities, and sewage treatment | ||
facilities, resulting from a State
or federally declared | ||
disaster in Illinois or bordering Illinois when such
| ||
repairs are initiated on facilities located in the | ||
declared disaster area
within 6 months after the disaster.
| ||
(32) Beginning July 1, 1999, game or game birds sold | ||
at a "game breeding
and
hunting preserve area" as that | ||
term is used
in the
Wildlife Code. This paragraph is | ||
exempt from the provisions
of
Section 2-70.
| ||
(33) A motor vehicle, as that term is defined in | ||
Section 1-146
of the
Illinois Vehicle Code, that is | ||
donated to a corporation, limited liability
company, | ||
society, association, foundation, or institution that is | ||
determined by
the Department to be organized and operated | ||
exclusively for educational
purposes. For purposes of this | ||
exemption, "a corporation, limited liability
company, | ||
society, association, foundation, or institution organized | ||
and
operated
exclusively for educational purposes" means | ||
all tax-supported public schools,
private schools that | ||
offer systematic instruction in useful branches of
|
learning by methods common to public schools and that | ||
compare favorably in
their scope and intensity with the | ||
course of study presented in tax-supported
schools, and | ||
vocational or technical schools or institutes organized | ||
and
operated exclusively to provide a course of study of | ||
not less than 6 weeks
duration and designed to prepare | ||
individuals to follow a trade or to pursue a
manual, | ||
technical, mechanical, industrial, business, or commercial
| ||
occupation.
| ||
(34) Beginning January 1, 2000, personal property, | ||
including food, purchased
through fundraising events for | ||
the benefit of a public or private elementary or
secondary | ||
school, a group of those schools, or one or more school | ||
districts if
the events are sponsored by an entity | ||
recognized by the school district that
consists primarily | ||
of volunteers and includes parents and teachers of the
| ||
school children. This paragraph does not apply to | ||
fundraising events (i) for
the benefit of private home | ||
instruction or (ii) for which the fundraising
entity | ||
purchases the personal property sold at the events from | ||
another
individual or entity that sold the property for | ||
the purpose of resale by the
fundraising entity and that | ||
profits from the sale to the fundraising entity.
This | ||
paragraph is exempt from the provisions of Section 2-70.
| ||
(35) Beginning January 1, 2000 and through December | ||
31, 2001, new or used
automatic vending machines that |
prepare and serve hot food and beverages,
including | ||
coffee, soup, and other items, and replacement parts for | ||
these
machines. Beginning January 1, 2002 and through June | ||
30, 2003, machines
and parts for machines used in
| ||
commercial, coin-operated amusement and vending business | ||
if a use or occupation
tax is paid on the gross receipts | ||
derived from the use of the commercial,
coin-operated | ||
amusement and vending machines. This paragraph is exempt | ||
from
the provisions of Section 2-70.
| ||
(35-5) Beginning August 23, 2001 and through June 30, | ||
2016, food for human consumption that is to be consumed | ||
off
the premises where it is sold (other than alcoholic | ||
beverages, soft drinks,
and food that has been prepared | ||
for immediate consumption) and prescription
and | ||
nonprescription medicines, drugs, medical appliances, and | ||
insulin, urine
testing materials, syringes, and needles | ||
used by diabetics, for human use, when
purchased for use | ||
by a person receiving medical assistance under Article V | ||
of
the Illinois Public Aid Code who resides in a licensed | ||
long-term care facility,
as defined in the Nursing Home | ||
Care Act, or a licensed facility as defined in the ID/DD | ||
Community Care Act, the MC/DD Act, or the Specialized | ||
Mental Health Rehabilitation Act of 2013.
| ||
(36) Beginning August 2, 2001, computers and | ||
communications equipment
utilized for any hospital purpose | ||
and equipment used in the diagnosis,
analysis, or |
treatment of hospital patients sold to a lessor who leases | ||
the
equipment, under a lease of one year or longer | ||
executed or in effect at the
time of the purchase, to a | ||
hospital that has been issued an active tax
exemption | ||
identification number by the Department under Section 1g | ||
of this Act.
This paragraph is exempt from the provisions | ||
of Section 2-70.
| ||
(37) Beginning August 2, 2001, personal property sold | ||
to a lessor who
leases the property, under a lease of one | ||
year or longer executed or in effect
at the time of the | ||
purchase, to a governmental body that has been issued an
| ||
active tax exemption identification number by the | ||
Department under Section 1g
of this Act. This paragraph is | ||
exempt from the provisions of Section 2-70.
| ||
(38) Beginning on January 1, 2002 and through June 30, | ||
2016, tangible personal property purchased
from an | ||
Illinois retailer by a taxpayer engaged in centralized | ||
purchasing
activities in Illinois who will, upon receipt | ||
of the property in Illinois,
temporarily store the | ||
property in Illinois (i) for the purpose of subsequently
| ||
transporting it outside this State for use or consumption | ||
thereafter solely
outside this State or (ii) for the | ||
purpose of being processed, fabricated, or
manufactured | ||
into, attached to, or incorporated into other tangible | ||
personal
property to be transported outside this State and | ||
thereafter used or consumed
solely outside this State. The |
Director of Revenue shall, pursuant to rules
adopted in | ||
accordance with the Illinois Administrative Procedure Act, | ||
issue a
permit to any taxpayer in good standing with the | ||
Department who is eligible for
the exemption under this | ||
paragraph (38). The permit issued under
this paragraph | ||
(38) shall authorize the holder, to the extent and
in the | ||
manner specified in the rules adopted under this Act, to | ||
purchase
tangible personal property from a retailer exempt | ||
from the taxes imposed by
this Act. Taxpayers shall | ||
maintain all necessary books and records to
substantiate | ||
the use and consumption of all such tangible personal | ||
property
outside of the State of Illinois.
| ||
(39) Beginning January 1, 2008, tangible personal | ||
property used in the construction or maintenance of a | ||
community water supply, as defined under Section 3.145 of | ||
the Environmental Protection Act, that is operated by a | ||
not-for-profit corporation that holds a valid water supply | ||
permit issued under Title IV of the Environmental | ||
Protection Act. This paragraph is exempt from the | ||
provisions of Section 2-70.
| ||
(40) Beginning January 1, 2010 and continuing through | ||
December 31, 2024, materials, parts, equipment, | ||
components, and furnishings incorporated into or upon an | ||
aircraft as part of the modification, refurbishment, | ||
completion, replacement, repair, or maintenance of the | ||
aircraft. This exemption includes consumable supplies used |
in the modification, refurbishment, completion, | ||
replacement, repair, and maintenance of aircraft, but | ||
excludes any materials, parts, equipment, components, and | ||
consumable supplies used in the modification, replacement, | ||
repair, and maintenance of aircraft engines or power | ||
plants, whether such engines or power plants are installed | ||
or uninstalled upon any such aircraft. "Consumable | ||
supplies" include, but are not limited to, adhesive, tape, | ||
sandpaper, general purpose lubricants, cleaning solution, | ||
latex gloves, and protective films. This exemption applies | ||
only to the sale of qualifying tangible personal property | ||
to persons who modify, refurbish, complete, replace, or | ||
maintain an aircraft and who (i) hold an Air Agency | ||
Certificate and are empowered to operate an approved | ||
repair station by the Federal Aviation Administration, | ||
(ii) have a Class IV Rating, and (iii) conduct operations | ||
in accordance with Part 145 of the Federal Aviation | ||
Regulations. The exemption does not include aircraft | ||
operated by a commercial air carrier providing scheduled | ||
passenger air service pursuant to authority issued under | ||
Part 121 or Part 129 of the Federal Aviation Regulations. | ||
The changes made to this paragraph (40) by Public Act | ||
98-534 are declarative of existing law. It is the intent | ||
of the General Assembly that the exemption under this | ||
paragraph (40) applies continuously from January 1, 2010 | ||
through December 31, 2024; however, no claim for credit or |
refund is allowed for taxes paid as a result of the | ||
disallowance of this exemption on or after January 1, 2015 | ||
and prior to the effective date of this amendatory Act of | ||
the 101st General Assembly. | ||
(41) Tangible personal property sold to a | ||
public-facilities corporation, as described in Section | ||
11-65-10 of the Illinois Municipal Code, for purposes of | ||
constructing or furnishing a municipal convention hall, | ||
but only if the legal title to the municipal convention | ||
hall is transferred to the municipality without any | ||
further consideration by or on behalf of the municipality | ||
at the time of the completion of the municipal convention | ||
hall or upon the retirement or redemption of any bonds or | ||
other debt instruments issued by the public-facilities | ||
corporation in connection with the development of the | ||
municipal convention hall. This exemption includes | ||
existing public-facilities corporations as provided in | ||
Section 11-65-25 of the Illinois Municipal Code. This | ||
paragraph is exempt from the provisions of Section 2-70. | ||
(42) Beginning January 1, 2017 and through December | ||
31, 2026 , menstrual pads, tampons, and menstrual cups. | ||
(43) Merchandise that is subject to the Rental | ||
Purchase Agreement Occupation and Use Tax. The purchaser | ||
must certify that the item is purchased to be rented | ||
subject to a rental purchase agreement, as defined in the | ||
Rental Purchase Agreement Act, and provide proof of |
registration under the Rental Purchase Agreement | ||
Occupation and Use Tax Act. This paragraph is exempt from | ||
the provisions of Section 2-70. | ||
(44) Qualified tangible personal property used in the | ||
construction or operation of a data center that has been | ||
granted a certificate of exemption by the Department of | ||
Commerce and Economic Opportunity, whether that tangible | ||
personal property is purchased by the owner, operator, or | ||
tenant of the data center or by a contractor or | ||
subcontractor of the owner, operator, or tenant. Data | ||
centers that would have qualified for a certificate of | ||
exemption prior to January 1, 2020 had this amendatory Act | ||
of the 101st General Assembly been in effect, may apply | ||
for and obtain an exemption for subsequent purchases of | ||
computer equipment or enabling software purchased or | ||
leased to upgrade, supplement, or replace computer | ||
equipment or enabling software purchased or leased in the | ||
original investment that would have qualified. | ||
The Department of Commerce and Economic Opportunity | ||
shall grant a certificate of exemption under this item | ||
(44) to qualified data centers as defined by Section | ||
605-1025 of the Department of Commerce and Economic | ||
Opportunity Law of the
Civil Administrative Code of | ||
Illinois. | ||
For the purposes of this item (44): | ||
"Data center" means a building or a series of |
buildings rehabilitated or constructed to house | ||
working servers in one physical location or multiple | ||
sites within the State of Illinois. | ||
"Qualified tangible personal property" means: | ||
electrical systems and equipment; climate control and | ||
chilling equipment and systems; mechanical systems and | ||
equipment; monitoring and secure systems; emergency | ||
generators; hardware; computers; servers; data storage | ||
devices; network connectivity equipment; racks; | ||
cabinets; telecommunications cabling infrastructure; | ||
raised floor systems; peripheral components or | ||
systems; software; mechanical, electrical, or plumbing | ||
systems; battery systems; cooling systems and towers; | ||
temperature control systems; other cabling; and other | ||
data center infrastructure equipment and systems | ||
necessary to operate qualified tangible personal | ||
property, including fixtures; and component parts of | ||
any of the foregoing, including installation, | ||
maintenance, repair, refurbishment, and replacement of | ||
qualified tangible personal property to generate, | ||
transform, transmit, distribute, or manage electricity | ||
necessary to operate qualified tangible personal | ||
property; and all other tangible personal property | ||
that is essential to the operations of a computer data | ||
center. The term "qualified tangible personal | ||
property" also includes building materials physically |
incorporated in to the qualifying data center. To | ||
document the exemption allowed under this Section, the | ||
retailer must obtain from the purchaser a copy of the | ||
certificate of eligibility issued by the Department of | ||
Commerce and Economic Opportunity. | ||
This item (44) is exempt from the provisions of | ||
Section 2-70. | ||
(Source: P.A. 100-22, eff. 7-6-17; 100-321, eff. 8-24-17; | ||
100-437, eff. 1-1-18; 100-594, eff. 6-29-18; 100-863, eff. | ||
8-14-18; 100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, | ||
eff. 7-12-19; 101-629, eff. 2-5-20.)
| ||
Section 30-35. The Property Tax Code is amended by | ||
changing Section 10-390 and by adding Section 15-37 as | ||
follows: | ||
(35 ILCS 200/10-390)
| ||
Sec. 10-390. Valuation of supportive living facilities. | ||
(a) Notwithstanding Section 1-55, to determine
the fair | ||
cash value of any supportive living facility established under | ||
Section 5-5.01a of the Illinois Public Aid Code, in assessing | ||
the facility, a local assessment
officer must use the income | ||
capitalization approach. For the purposes of this Section, | ||
gross potential income must not exceed the maximum individual | ||
Supplemental Security Income (SSI) amount, minus a resident's | ||
personal allowance as defined at 89 Ill Admin. Code 146.205, |
multiplied by the number of apartments authorized by the | ||
supportive living facility certification. | ||
(b) When assessing supportive living facilities, the local | ||
assessment
officer may not consider: | ||
(1) payments from Medicaid for services provided to | ||
residents of supportive living facilities when such | ||
payments constitute income that is attributable to | ||
services and not attributable to the real estate; or | ||
(2) payments by a resident of a supportive living | ||
facility for services that would be paid by Medicaid if | ||
the resident were Medicaid-eligible, when such payments | ||
constitute income that is attributable to services and not | ||
attributable to real estate.
| ||
(Source: P.A. 94-1086, eff. 1-19-07.) | ||
(35 ILCS 200/15-37 new) | ||
Sec. 15-37. Educational trade schools. Property that is | ||
owned by a non-profit trust fund and used exclusively for the | ||
purposes of educating and training individuals for | ||
occupational, trade, and technical careers and is certified by | ||
the United States Department of Labor as registered with the | ||
Office of Apprenticeship is exempt. | ||
Section 30-40. The Business Corporation Act of 1983 is | ||
amended by changing Sections 15.35 and 15.65 as follows:
|
(805 ILCS 5/15.35) (from Ch. 32, par. 15.35)
| ||
(Section scheduled to be repealed on December 31, 2025)
| ||
Sec. 15.35. Franchise taxes payable by domestic | ||
corporations. For the privilege of exercising its franchises | ||
in this State, each
domestic corporation shall pay to the | ||
Secretary of State the following
franchise taxes, computed on | ||
the basis, at the rates and for the periods
prescribed in this | ||
Act:
| ||
(a) An initial franchise tax at the time of filing its | ||
first report of
issuance of shares.
| ||
(b) An additional franchise tax at the time of filing | ||
(1) a report of
the issuance of additional shares, or (2) a | ||
report of an increase in paid-in
capital without the | ||
issuance of shares, or (3) an amendment to the articles
of | ||
incorporation or a report of cumulative changes in paid-in | ||
capital,
whenever any amendment or such report discloses | ||
an increase in its paid-in
capital over the amount thereof | ||
last reported in any document, other than
an annual | ||
report, interim annual report or final transition annual | ||
report
required by this Act to be filed in the office of | ||
the Secretary of State.
| ||
(c) An additional franchise tax at the time of filing | ||
a report of paid-in
capital following a statutory merger | ||
or consolidation, which discloses that
the paid-in capital | ||
of the surviving or new corporation immediately after
the | ||
merger or consolidation is greater than the sum of the |
paid-in capital
of all of the merged or consolidated | ||
corporations as last reported
by them in any documents, | ||
other than annual reports, required by this Act
to be | ||
filed in the office of the Secretary of State; and in | ||
addition, the
surviving or new corporation shall be liable | ||
for a further additional franchise
tax on the paid-in | ||
capital of each of the merged or consolidated
corporations | ||
as last reported by them in any document, other than an | ||
annual
report, required by this Act to be filed with the | ||
Secretary of State from
their taxable year end to the next | ||
succeeding anniversary month or, in
the case of a | ||
corporation which has established an extended filing | ||
month,
the extended filing month of the surviving or new | ||
corporation; however if
the taxable year ends within the | ||
2-month 2 month period immediately preceding the
| ||
anniversary month or, in the case of a corporation which | ||
has established an
extended filing month, the extended | ||
filing month of the surviving or new
corporation the tax | ||
will be computed to the anniversary month or, in the
case | ||
of a corporation which has established an extended filing | ||
month, the
extended filing month of the surviving or new | ||
corporation in the next
succeeding calendar year.
| ||
(d) An annual franchise tax payable each year with the | ||
annual report
which the corporation is required by this | ||
Act to file.
| ||
(e) On or after January 1, 2020 and prior to January 1, |
2021, the first $30 in liability is exempt from the tax imposed | ||
under this Section. On or after January 1, 2021 and prior to | ||
January 1, 2022 , the first $1,000 in liability is exempt from | ||
the tax imposed under this Section. On or after January 1, 2022 | ||
and prior to January 1, 2023, the first $10,000 in liability is | ||
exempt from the tax imposed under this Section. On or after | ||
January 1, 2023 and prior to January 1, 2024, the first | ||
$100,000 in liability is exempt from the tax imposed under | ||
this Section. The provisions of this Section shall not require | ||
the payment of any franchise tax that would otherwise have | ||
been due and payable on or after January 1, 2024. There shall | ||
be no refunds or proration of franchise tax for any taxes due | ||
and payable on or after January 1, 2024 on the basis that a | ||
portion of the corporation's taxable year extends beyond | ||
January 1, 2024. This amendatory Act of the 101st General | ||
Assembly shall not affect any right accrued or established, or | ||
any liability or penalty incurred prior to January 1, 2024. | ||
(f) This Section is repealed on December 31, 2025. | ||
(Source: P.A. 101-9, eff. 6-5-19; revised 7-18-19.)
| ||
(805 ILCS 5/15.65) (from Ch. 32, par. 15.65)
| ||
(Section scheduled to be repealed on December 31, 2024)
| ||
Sec. 15.65. Franchise taxes payable by foreign | ||
corporations. For the privilege of exercising its authority to | ||
transact such business
in this State as set out in its | ||
application therefor or any amendment
thereto, each foreign |
corporation shall pay to the Secretary of State the
following | ||
franchise taxes, computed on the basis, at the rates and for | ||
the
periods prescribed in this Act:
| ||
(a) An initial franchise tax at the time of filing its | ||
application for
authority to transact business in this | ||
State.
| ||
(b) An additional franchise tax at the time of filing | ||
(1) a report of
the issuance of additional shares, or (2) a | ||
report of an increase in paid-in
capital without the | ||
issuance of shares, or (3) a report of cumulative
changes | ||
in paid-in capital or a report of an exchange or | ||
reclassification
of shares, whenever any such report | ||
discloses an increase in its paid-in
capital over the | ||
amount thereof last reported in any document, other than
| ||
an annual report, interim annual report or final | ||
transition annual report,
required by this Act to be filed | ||
in the office of the Secretary of State.
| ||
(c) Whenever the corporation shall be a party to a | ||
statutory merger and
shall be the surviving corporation, | ||
an additional franchise tax at the time
of filing its | ||
report following merger, if such report discloses that the
| ||
amount represented in this State of its paid-in capital | ||
immediately after
the merger is greater than the aggregate | ||
of the amounts represented in this
State of the paid-in | ||
capital of such of the merged corporations as were
| ||
authorized to transact business in this State at the time |
of the merger, as
last reported by them in any documents, | ||
other than annual reports, required
by this Act to be | ||
filed in the office of the Secretary of State; and in
| ||
addition, the surviving corporation shall be liable for a | ||
further
additional franchise tax on the paid-in capital of | ||
each of the merged
corporations as last reported by them | ||
in any document, other than an annual
report, required by | ||
this Act to be filed with the Secretary
of State, from | ||
their taxable year end to the next succeeding anniversary
| ||
month or, in the case of a corporation which has | ||
established an extended
filing month, the extended filing | ||
month of the surviving corporation;
however if the taxable | ||
year ends within the 2-month 2 month period immediately
| ||
preceding the anniversary month or the extended filing | ||
month of the
surviving corporation, the tax will be | ||
computed to the anniversary or,
extended filing month of | ||
the surviving corporation in the next succeeding
calendar | ||
year.
| ||
(d) An annual franchise tax payable each year with any
| ||
annual report which the corporation is required by this | ||
Act to file.
| ||
(e) On or after January 1, 2020 and prior to January 1, | ||
2021, the first $30 in liability is exempt from the tax imposed | ||
under this Section. On or after January 1, 2021 and prior to | ||
January 1, 2022 , the first $1,000 in liability is exempt from | ||
the tax imposed under this Section. On or after January 1, 2022 |
and prior to January 1, 2023, the first $10,000 in liability is | ||
exempt from the tax imposed under this Section. On or after | ||
January 1, 2023 and prior to January 1, 2024, the first | ||
$100,000 in liability is exempt from the tax imposed under | ||
this Section. The provisions of this Section shall not require | ||
the payment of any franchise tax that would otherwise have | ||
been due and payable on or after January 1, 2024. There shall | ||
be no refunds or proration of franchise tax for any taxes due | ||
and payable on or after January 1, 2024 on the basis that a | ||
portion of the corporation's taxable year extends beyond | ||
January 1, 2024. This amendatory Act of the 101st General | ||
Assembly shall not affect any right accrued or established, or | ||
any liability or penalty incurred prior to January 1, 2024. | ||
(f) This Section is repealed on December 31, 2024. | ||
(Source: P.A. 101-9, eff. 6-5-19; revised 7-18-19.)
| ||
ARTICLE 35. REIMAGINE PUBLIC SAFETY | ||
Section 35-1. Short title. This Act may be cited as the | ||
Reimagine Public Safety Act. | ||
Section 35-5. Intent; purposes. This Act creates a | ||
comprehensive approach to ending Illinois' firearm violence | ||
epidemic. Furthermore, the Act reduces significant gaps in | ||
Illinois' mental health treatment system for youth, young | ||
adults, and families that live in areas with chronic exposure |
to firearm violence and exhibit mental health conditions | ||
associated with chronic and ongoing trauma. | ||
Section 35-10. Definitions. As used in this Act: | ||
"Approved technical assistance and training provider" | ||
means an organization that has experience in improving the | ||
outcomes of local community-based organizations by providing | ||
supportive services that address the gaps in their resources | ||
and knowledge about content-based work or provide support and | ||
knowledge about the administration and management of | ||
organizations, or both. Approved technical assistance and | ||
training providers as defined in this Act are intended to | ||
assist community organizations with evaluating the need for | ||
evidenced-based violence prevention services, promising | ||
violence prevention programs, starting up programming, and | ||
strengthening the quality of existing programming. | ||
"Communities" means, for municipalities with a 1,000,000 | ||
or more population in Illinois, the 77 designated areas | ||
defined by the University of Chicago Social Science Research | ||
Committee as amended in 1980. | ||
"Concentrated firearm violence" means the 17 most violent | ||
communities in Illinois municipalities greater than one | ||
million residents and the 10 most violent municipalities with | ||
less than 1,000,000 residents and greater than 25,000 | ||
residents with the most per capita firearm-shot incidents from | ||
January 1, 2016 through December 31, 2020. |
"Criminal justice-involved" means an individual who has | ||
been arrested, indicted, convicted, adjudicated delinquent, or | ||
otherwise detained by criminal justice authorities for | ||
violation of Illinois criminal laws. | ||
"Evidence-based high-risk youth intervention services" | ||
means programs that reduce involvement in the criminal justice | ||
system, increase school attendance, and refer high-risk teens | ||
into therapeutic programs that address trauma recovery and | ||
other mental health improvements based on best practices in | ||
the youth intervention services field.
| ||
"Evidenced-based violence prevention services" means | ||
coordinated programming and services that may include, but are | ||
not limited to, effective emotional or trauma related | ||
therapies, housing, employment training, job placement, family | ||
engagement, or wrap-around support services that are | ||
considered to be best practice for reducing violence within | ||
the field of violence intervention research and practice. | ||
"Evidence-based youth development programs" means | ||
after-school and summer programming that provides services to | ||
teens to increase their school attendance, school performance, | ||
reduce involvement in the criminal justice system, and develop | ||
nonacademic interests that build social emotional persistence | ||
and intelligence based on best practices in the field of youth | ||
development services for high-risk youth. | ||
"Options school" means a secondary school where 75% or | ||
more of attending students have either stopped attending or |
failed their secondary school courses since first attending | ||
ninth grade. | ||
"Qualified violence prevention organization" means an | ||
organization that manages and employs qualified violence | ||
prevention professionals. | ||
"Qualified violence prevention professional" means a | ||
community health worker who renders violence preventive | ||
services. | ||
"Social organization" means an organization of individuals | ||
who form the organization for the purposes of enjoyment, work, | ||
and other mutual interests. | ||
Section 35-15. Findings. The Illinois General Assembly | ||
finds that: | ||
(1) Discrete neighborhoods in municipalities across | ||
Illinois are experiencing concentrated and perpetual firearm | ||
violence that is a public health epidemic. | ||
(2) Within neighborhoods experiencing this firearm | ||
violence epidemic, violence is concentrated among teens and | ||
young adults that have chronic exposure to the risk of | ||
violence and criminal legal system involvement and related | ||
trauma in small geographic areas where these young people live | ||
or congregate. | ||
(3) Firearm violence victimization and perpetration is | ||
highly concentrated in particular neighborhoods, particular | ||
blocks within these neighborhoods, and among a small number of |
individuals living in these areas. | ||
(4) People who are chronically exposed to the risk of | ||
firearm violence victimization are substantially more likely | ||
to be violently injured or violently injure another person. | ||
People who have been violently injured are substantially more | ||
likely to be violently reinjured. Chronic exposure to violence | ||
additionally leads individuals to engage in behavior, as part | ||
of a cycle of community violence, trauma, and retaliation that | ||
substantially increases their own risk of violent injury or | ||
reinjury. | ||
(5) Evidence-based programs that engage individuals at the | ||
highest risk of firearm violence and provide life | ||
stabilization, case management, and culturally competent group | ||
and individual therapy reduce firearm violence victimization | ||
and perpetration and can end Illinois' firearm violence | ||
epidemic. | ||
(6) A public health approach to ending Illinois' firearm | ||
violence epidemic requires targeted, integrated behavioral | ||
health services and economic opportunity that promotes | ||
self-sufficiency for victims of firearm violence and those | ||
with chronic exposure to the risk of firearm violence | ||
victimization. | ||
(7) A public health approach to ending Illinois' firearm | ||
violence epidemic further requires broader preventive | ||
investments in the census tracts and blocks that reduce risk | ||
factors for youth and families living with extreme risk of |
firearm violence victimization. | ||
(8) A public health approach to ending Illinois' firearm | ||
violence epidemic requires empowering residents and | ||
community-based organizations within impacted neighborhoods to | ||
provide culturally competent care based on lived experience in | ||
these areas and long-term relationships of mutual interest | ||
that promote safety and stability. | ||
(9) A public health approach to ending Illinois' firearm | ||
violence epidemic further requires that preventive youth | ||
development services for youth in these neighborhoods be fully | ||
integrated with a team-based model of mental health care to | ||
address trauma recovery for those young people at extreme risk | ||
of firearm violence victimization. | ||
(10) Community revitalization can be an effective violence | ||
prevention strategy, provided that revitalization is targeted | ||
to the highest risk geographies within communities and | ||
revitalization efforts are designed and led by individuals | ||
living and working in the impacted communities. | ||
Section 35-20. Office of Firearm Violence Prevention. | ||
(a) On or before September 1, 2021, an Office of Firearm | ||
Violence Prevention is established within the Illinois | ||
Department of Human Services. The Assistant Secretary of | ||
Violence Prevention shall report his or her actions to the | ||
Secretary of Human Services and the Office of the Governor. | ||
The Office shall have the authority to coordinate and |
integrate all programs and services listed in this Act and | ||
other programs and services the Governor establishes by | ||
executive order to maximize an integrated approach to reducing | ||
Illinois' firearm violence epidemic and ultimately ending this | ||
public health crisis. | ||
(b) The Office of Firearm Violence Prevention shall have | ||
grant making, operational, and procurement authority to | ||
distribute funds to qualified violence prevention | ||
organizations, approved technical assistance and training | ||
providers, and qualified evaluation and assessment | ||
organizations to execute the functions established in this Act | ||
and other programs and services the Governor establishes by | ||
executive order for this Office. | ||
(c) The Assistant Secretary of Firearm Violence Prevention | ||
shall be appointed by the Governor with the advice and consent | ||
of the Senate. The Assistant Secretary of Firearm Violence | ||
Prevention shall report to the Secretary of Human Services and | ||
also report his or her actions to the Office of the Governor. | ||
(d) For Illinois municipalities with a 1,000,000 or more | ||
population, the Office of Firearm Violence Prevention shall | ||
determine the 17 most violent neighborhoods as measured by the | ||
number of per capita firearm-shot incidents from January 1, | ||
2016 through December 31, 2020. These 17 communities shall | ||
qualify for grants under this Act and coordination of other | ||
State services from the Office of Firearm Violence Prevention. | ||
For Illinois municipalities with less than 1,000,000 residents |
and more than 25,000 residents, the Office of Firearm Violence | ||
Prevention shall identify the 10 municipalities that have the | ||
greatest concentrated firearm violence victims as measured by | ||
the number of firearm-shot incidents from January 1, 2016 | ||
through December 31, 2020 divided by the number of residents | ||
for each municipality or area. These 10 municipalities and | ||
other municipalities identified by the Office of Firearm | ||
Violence Prevention shall qualify for grants under this Act | ||
and coordination of other State services from the Office of | ||
Firearm Violence Prevention. The Office of Firearm Violence | ||
Prevention shall consider factors listed in subsection (a) of | ||
Section 35-40 to determine additional municipalities that | ||
qualify for grants under this Act. | ||
(e) The Office of Firearm Violence Prevention shall issue | ||
a report to the General Assembly no later than January 1 of | ||
each year that identifies communities within Illinois | ||
municipalities of 1,000,000 or more residents and | ||
municipalities with less than 1,000,000 residents and more | ||
than 25,000 residents that are experiencing concentrated | ||
firearm violence, explaining the investments that are being | ||
made to reduce concentrated firearm violence, and making | ||
further recommendations on how to end Illinois' firearm | ||
violence epidemic. | ||
Section 35-25. Integrated violence prevention and other | ||
services. |
(a) Subject to appropriation, for municipalities with | ||
1,000,000 or more residents, the Office of Firearm Violence | ||
Prevention shall make grants to qualified violence prevention | ||
organizations for evidence-based firearm violence prevention | ||
services. Approved technical assistance and training providers | ||
shall create learning communities for the exchange of | ||
information between community-based organizations in the same | ||
or similar fields. Evidence-based firearm violence prevention | ||
services shall recruit individuals at the highest risk of | ||
firearm violence victimization and provide these individuals | ||
with comprehensive services that reduce their exposure to | ||
chronic firearm violence. | ||
(b) Qualified violence prevention organizations shall | ||
develop the following expertise in the geographic areas that | ||
they cover: | ||
(1) Analyzing and leveraging data to identify the | ||
people who will most benefit from firearm violence | ||
prevention services in their geographic areas. | ||
(2) Identifying the conflicts that are responsible for | ||
recurring violence. | ||
(3) Having relationships with individuals who are most | ||
able to reduce conflicts. | ||
(4) Addressing the stabilization and trauma recovery | ||
needs of individuals impacted by violence by providing | ||
direct services for their unmet needs or referring them to | ||
other qualified service providers.
|
(5) Having and building relationships with community | ||
members and community organizations that provide violence | ||
prevention services and get referrals of people who will | ||
most benefit from firearm violence prevention services in | ||
their geographic areas.
| ||
(6) Providing training and technical assistance to | ||
local law enforcement agencies to improve their | ||
effectiveness without having any role, requirement, or | ||
mandate to participate in the policing, enforcement, or | ||
prosecution of any crime. | ||
(c) Qualified violence prevention organizations receiving | ||
grants under this Act shall coordinate services with other | ||
qualified violence prevention organizations in their area. | ||
(d) The Office of Firearm Violence Prevention shall name a | ||
Lead Qualified Violence Prevention Convener for each of the 17 | ||
neighborhoods and provide a grant of $50,000 up to $100,000 to | ||
this organization to coordinate monthly meetings between | ||
qualified violence prevention organizations and youth | ||
development organizations under this Act. The Lead Qualified | ||
Violence Prevention Convener may also receive funding from the | ||
Office of Firearm Violence Prevention for technical assistance | ||
or training when needs are jointly identified. The Lead | ||
Qualified Violence Prevention Convener shall: | ||
(1) provide notes on the meetings and summarize | ||
recommendations made at the monthly meetings to improve | ||
the effectiveness of violence prevention services based on |
review of timely data on shootings and homicides in his or | ||
her relevant neighborhood; | ||
(2) attend monthly meetings where the cause of | ||
violence and other neighborhood disputes is discussed and | ||
strategize on how to resolve ongoing conflicts and execute | ||
on agreed plans; | ||
(3) provide qualitative review of other qualified | ||
violence prevention organizations in the Lead Qualified | ||
Violence Prevention Convener's neighborhood as required by | ||
the Office of Firearm Violence Prevention; | ||
(4) make recommendations to the Office of Firearm | ||
Violence Prevention and local law enforcement on how to | ||
reduce violent conflict in his or her neighborhood; | ||
(5) meet on an emergency basis when conflicts that | ||
need immediate attention and resolution arise; | ||
(6) share knowledge and strategies of the community | ||
violence dynamic in monthly meetings with local youth | ||
development specialists receiving grants under this Act; | ||
(7) select when and where needed an approved Office of | ||
Violence Prevention-funded technical assistance and | ||
service training provider and contract with the provider | ||
for agreed upon services; and | ||
(8) after meeting with community residents and other | ||
community organizations that have expertise in housing, | ||
mental health, economic development, education, and social | ||
services, make consensus recommendations to the Office of |
Firearm Violence Prevention on how to target community | ||
revitalization resources available from federal and State | ||
funding sources. | ||
The Office of Firearm Violence Prevention shall compile | ||
recommendations from all Lead Qualified Violence Prevention | ||
Conveners and report to the General Assembly bi-annually on | ||
these funding recommendations. The Lead Qualified Violence | ||
Prevention Convener may also serve as a youth development | ||
provider. | ||
(e) The Illinois Office of Firearm Violence Prevention | ||
shall select no fewer than 2 and no more than 3 approved | ||
technical assistance and training providers to deliver | ||
technical assistance and training to the qualified violence | ||
prevention organizations that agree to contract with an | ||
approved technical assistance and training provider. Qualified | ||
violence prevention organizations shall have complete | ||
authority to select among the approved technical assistance | ||
services providers funded by the Office of Firearm Violence | ||
Prevention. | ||
(f) Approved technical assistance and training providers | ||
may: | ||
(1) provide training and certification to qualified | ||
violence prevention professionals on how to perform | ||
violence prevention services and other professional | ||
development to qualified violence prevention | ||
professionals. |
(2) provide management training on how to manage | ||
qualified violence prevention professionals;
| ||
(3) provide training and assistance on how to develop | ||
memorandum of understanding for referral services or | ||
create approved provider lists for these referral | ||
services, or both; | ||
(4) share lessons learned among qualified violence | ||
prevention professionals and service providers in their | ||
network; and | ||
(5) provide technical assistance and training on human | ||
resources, grants management, capacity building, and | ||
fiscal management strategies. | ||
(g) Approved technical assistance and training providers | ||
shall: | ||
(1) provide additional services identified as | ||
necessary by the Office of Firearm Violence Prevention and | ||
qualified service providers in their network; and | ||
(2) receive a vendor contract or grant up to $250,000 | ||
plus fees negotiated for services from participating | ||
qualified violence prevention organizations. | ||
(h) Fees negotiated for approved technical assistance and | ||
training providers shall not exceed 12% of awarded grant funds | ||
to a qualified violence prevention organization. | ||
(i) The Office of Firearm Violence Prevention shall issue | ||
grants to no fewer than 2 qualified violence prevention | ||
organizations in each of the 17 neighborhoods served and no |
more than 6 organizations in the 17 neighborhoods served. | ||
Grants shall be for no less than $400,000 per qualified | ||
violence prevention organization. | ||
(j) No qualified violence prevention organization can | ||
serve more than 3 neighborhoods unless the Office of Firearm | ||
Violence Prevention is unable to identify qualified violence | ||
prevention organizations to provide adequate coverage. | ||
(k) No approved technical assistance and training provider | ||
shall provide qualified violence prevention services in a | ||
neighborhood under this Act unless the Office of Firearm | ||
Violence Prevention is unable to identify qualified violence | ||
prevention organizations to provide adequate coverage. | ||
Section 35-30. Integrated youth services. | ||
(a) Subject to appropriation, for municipalities with | ||
1,000,000 or more residents, the Office of Firearm Violence | ||
Prevention shall make grants to qualified youth development | ||
organizations for evidence-based youth after-school and summer | ||
programming. Evidence-based youth development programs shall | ||
provide services to teens that increase their school | ||
attendance, school performance, reduce involvement in the | ||
criminal justice system, and develop nonacademic interests | ||
that build social emotional persistence and intelligence. | ||
(b) The Office of Firearm Violence Prevention shall | ||
identify municipal blocks where more than 35% of all | ||
firearm-shot incidents take place and focus all youth |
development service grants to residents of these municipality | ||
blocks in the 17 targeted neighborhoods. Youth development | ||
service programs shall be required to serve the following | ||
teens before expanding services to the broader community: | ||
(1) criminal justice-involved youth; | ||
(2) students who are attending or have attended option | ||
schools; | ||
(3) family members of individuals working with | ||
qualified violence prevention organizations; and | ||
(4) youth living on the blocks where more than 35% of | ||
the violence takes place in a neighborhood. | ||
(c) Each program participant enrolled in a youth | ||
development program under this Act shall receive an | ||
individualized needs assessment to determine if the | ||
participant requires intensive youth services as provided for | ||
in Section 35-35 of this Act. The needs assessment should be | ||
the best available instrument that considers the physical and | ||
mental condition of each youth based on the youth's family | ||
ties, financial resources, past substance use, criminal | ||
justice involvement, and trauma related to chronic exposure to | ||
firearm violence behavioral health assessment to determine the | ||
participant's broader support and mental health needs. The | ||
Office of Firearm Violence Prevention shall determine best | ||
practices for referring program participants who are at the | ||
highest risk of violence and criminal justice involvement to | ||
be referred to a youth development intervention program |
established in Section 35-35. | ||
(d) Youth development prevention program participants | ||
shall receive services designed to empower participants with | ||
the social and emotional skills necessary to forge paths of | ||
healthy development and disengagement from high-risk | ||
behaviors. Within the context of engaging social, physical, | ||
and personal development activities, participants should build | ||
resilience and the skills associated with healthy social, | ||
emotional, and identity development. | ||
(e) Youth development providers shall develop the | ||
following expertise in the geographic areas they cover: | ||
(1) Knowledge of the teens and their social | ||
organization in the blocks they are designated to serve. | ||
(2) Youth development organizations receiving grants | ||
under this Act shall be required to coordinate services | ||
with other qualified youth development organizations in | ||
their neighborhood by sharing lessons learned in monthly | ||
meetings. | ||
(3) Providing qualitative review of other youth | ||
development organizations in their neighborhood as | ||
required by the Office of Firearm Violence Prevention. | ||
(4) Meeting on an emergency basis when conflicts | ||
related to program participants that need immediate | ||
attention and resolution arise. | ||
(5) Sharing knowledge and strategies of the | ||
neighborhood violence dynamic in monthly meetings with |
local qualified violence prevention organizations | ||
receiving grants under this Act. | ||
(6) Selecting an approved technical assistance and | ||
service training provider and contract with them for | ||
agreed upon services. | ||
(f) The Illinois Office of Firearm Violence Prevention | ||
shall select no fewer than 2 and no more than 3 approved | ||
technical assistance and training providers to deliver | ||
technical assistance and training to the youth development | ||
organizations that agree to contract with an approved | ||
technical assistance and training provider. Youth development | ||
organizations must use an approved technical assistance and | ||
training provider but have complete authority to select among | ||
the approved technical assistance services providers funded by | ||
the Office of Firearm Violence Prevention. | ||
(g) Approved technical assistance and training providers | ||
may: | ||
(1) provide training to youth development workers on | ||
how to perform outreach services; | ||
(2) provide management training on how to manage youth | ||
development workers; | ||
(3) provide training and assistance on how to develop | ||
memorandum of understanding for referral services or | ||
create approved provider lists for these referral | ||
services, or both; | ||
(4) share lessons learned among youth development |
service providers in their network; and | ||
(5) provide technical assistance and training on human | ||
resources, grants management, capacity building, and | ||
fiscal management strategies. | ||
(h) Approved technical assistance and training providers | ||
shall: | ||
(1) provide additional services identified as | ||
necessary by the Office of Firearm Violence Prevention and | ||
youth development service providers in their network; and | ||
(2) receive an annual grant up to $250,000 plus fees | ||
negotiated for services from participating youth | ||
development service organizations. | ||
(i) Fees negotiated for approved technical assistance and | ||
training providers shall not exceed 10% of awarded grant funds | ||
to a youth development services organization. | ||
(j) The Office of Firearm Violence Prevention shall issue | ||
youth development services grants to no fewer than 4 youth | ||
services organizations in each of the 17 neighborhoods served | ||
and no more than 8 organizations in each of the 17 | ||
neighborhoods. Youth services grants shall be for no less than | ||
$400,000 per youth development organization. | ||
(k) No youth development organization can serve more than | ||
3 neighborhoods unless the Office of Firearm Violence | ||
Prevention is unable to identify youth development | ||
organizations to provide adequate coverage. | ||
(l) No approved technical assistance and training provider |
shall provide youth development services in any neighborhood | ||
under this Act. | ||
Section 35-35. Intensive youth intervention services. | ||
(a) Subject to appropriation, for municipalities with | ||
1,000,000 or more residents, the Office of Firearm Violence | ||
Prevention shall issue grants to qualified high-risk youth | ||
intervention organizations for evidence-based intervention | ||
services that reduce involvement in the criminal justice | ||
system, increase school attendance, and refer high-risk teens | ||
into therapeutic programs that address trauma recovery and | ||
other mental health improvements. Each program participant | ||
enrolled in a youth intervention program under this Act shall | ||
receive a nationally recognized comprehensive mental health | ||
assessment delivered by a qualified mental health professional | ||
certified to provide services to Medicaid recipients. | ||
(b) Youth intervention program participants shall: | ||
(1) receive group-based emotional regulation therapy | ||
that helps them control their emotions and understand how | ||
trauma and stress impacts their thinking and behavior; | ||
(2) have youth advocates that accompany them to their | ||
group therapy sessions, assist them with issues that | ||
prevent them from attending school, and address life | ||
skills development activities through weekly coaching; and | ||
(3) be required to have trained clinical staff | ||
managing the youth advocate interface with program |
participants. | ||
(c) Youth development service organizations shall be | ||
assigned to the youth intervention service providers for | ||
referrals by the Office of Firearm Violence Prevention. | ||
(d) The youth receiving intervention services who are | ||
evaluated to need trauma recovery and other behavioral health | ||
interventions and who have the greatest risk of firearm | ||
violence victimization shall be referred to the family systems | ||
intervention services established in Section 35-55. | ||
(e) The Office of Firearm Violence Prevention shall issue | ||
youth intervention grants to no less than 2 youth intervention | ||
organizations and no more than 4 organizations in | ||
municipalities with 1,000,000 or more residents. | ||
(f) No youth intervention organization can serve more than | ||
10 neighborhoods. | ||
(g) The approved technical assistance and training | ||
providers for youth development programs provided in | ||
subsection (d) of Section 35-30 shall also provide technical | ||
assistance and training to the affiliated youth intervention | ||
service providers. | ||
(h) The Office of Firearm Violence Prevention shall | ||
establish payment requirements from youth intervention service | ||
providers to the affiliated approved technical assistance and | ||
training providers. | ||
Section 35-40. Services for municipalities with less than |
1,000,000 residents. | ||
(a) The Office of Firearm Violence Prevention shall | ||
identify the 10 municipalities or geographically contiguous | ||
areas in Illinois with less than 1,000,000 residents and more | ||
than 25,000 residents that have the largest concentrated | ||
firearm violence in the last 5 years. These areas shall | ||
qualify for grants under this Act. The Office of Firearm | ||
Violence Prevention shall identify additional municipalities | ||
with more than 25,000 residents and less than 1,000,000 | ||
residents that would benefit from violence prevention | ||
services. In identifying the additional municipalities that | ||
qualify for funding under Section 35-40, the Office of Firearm | ||
Violence Prevention shall consider the following factors: | ||
(1) the total number of firearms victims in a | ||
potential municipality in the last 5 years;
| ||
(2) the per capita rate of firearms victims in a | ||
potential municipality in the last 5 years;
and | ||
(3) the total potential firearms reduction benefit for | ||
the entire State of Illinois by serving the additional | ||
municipality compared to the total benefit of investing in | ||
all other municipalities identified for grants to | ||
municipalities with more than 25,000 residents and less | ||
than 1,000,000 residents.
| ||
(b) Resources for each of these areas shall be distributed | ||
based on maximizing the total potential reduction in firearms | ||
victimization for all municipalities receiving grants under |
this Act. The Office of Firearm Violence Prevention may | ||
establish a minimum grant amount for each municipality awarded | ||
grants under this Section to ensure grants will have the | ||
potential to reduce violence in each municipality. The Office | ||
of Firearm Violence Prevention shall maximize the potential | ||
for violence reduction throughout Illinois after determining | ||
the necessary minimum grant amounts to be effective in each | ||
municipality receiving grants under this Section. | ||
(c) The Office of Firearm Violence Prevention shall create | ||
local advisory councils for each of the 10 areas designated | ||
for the purpose of obtaining recommendations on how to | ||
distribute funds in these areas to reduce firearm violence | ||
incidents. Local advisory councils shall consist of 5 members | ||
with the following expertise or experience: | ||
(1) a representative of a nonelected official in local | ||
government from the designated area; | ||
(2) a representative of an elected official at the | ||
local or state level for the area; | ||
(3) a representative with public health experience in | ||
firearm violence prevention or youth development; and | ||
(4) two residents of the subsection of each area with | ||
the most concentrated firearm violence incidents. | ||
(d) The Office of Firearm Violence Prevention shall | ||
provide data to each local council on the characteristics of | ||
firearm violence in the designated area and other relevant | ||
information on the physical and demographic characteristics of |
the designated area. The Office of Firearm Violence Prevention | ||
shall also provide best available evidence on how to address | ||
the social determinants of health in the designated area in | ||
order to reduce firearm violence. | ||
(e) Each local advisory council shall make recommendations | ||
on how to allocate distributed resources for its area based on | ||
information provided to them by the Office of Firearm Violence | ||
Prevention. | ||
(f) The Office of Firearm Violence Prevention shall | ||
consider the recommendations and determine how to distribute | ||
funds through grants to community-based organizations and | ||
local governments. To the extent the Office of Firearm | ||
Violence Prevention does not follow a local advisory council's | ||
recommendation on allocation of funds, the Office of Firearm | ||
Violence Prevention shall explain in writing why a different | ||
allocation of resources is more likely to reduce firearm | ||
violence in the designated area. | ||
(g) Subject to appropriation, the Office of Firearm | ||
Violence Prevention shall issue grants to local governmental | ||
agencies and community-based organizations to maximize firearm | ||
violence reduction each year. Grants shall be named no later | ||
than March 1, 2022. Grants in proceeding years shall be issued | ||
on or before July 15 of the relevant fiscal year. | ||
Section 35-50. Medicaid trauma recovery services for | ||
adults. |
(a) On or before January 15, 2022, the Department of | ||
Healthcare and Family Services shall design, seek approval | ||
from the United States Department of Health and Human | ||
Services, and subject to federal approval and State | ||
appropriations for this purpose, implement a team-based model | ||
of care system to address trauma recovery from chronic | ||
exposure to firearm violence for Illinois adults. | ||
(b) The team-based model of care system shall reimburse | ||
for a minimum of the following services: | ||
(1) Outreach services that recruit trauma-exposed | ||
adults into the system and develop supportive | ||
relationships with them based on lived experience in their | ||
communities. Outreach services include both services to | ||
support impacted individuals and group services that | ||
reduce violence between groups that need conflict | ||
resolution. | ||
(2) Case management and community support services | ||
that provide stabilization to individuals recovering from | ||
chronic exposure to firearm violence, including group | ||
cognitive behavior therapy sessions and other | ||
evidence-based interventions that promote behavioral | ||
change. | ||
(3) Group and individual therapy that addresses | ||
underlying mental health conditions associated with | ||
post-traumatic stress disorder, depression, anxiety, | ||
substance use disorders, intermittent explosive disorder, |
oppositional defiant disorder, attention deficit | ||
hyperactivity disorder, and other mental conditions as a | ||
result of chronic trauma. | ||
(4) Services deemed necessary for the effective | ||
integration of paragraphs (1), (2), and (3). | ||
(c) The Department of Healthcare and Family Services shall | ||
develop a reimbursement methodology. | ||
Section 35-55. Medicaid trauma recovery services for | ||
children and youth. | ||
(a) On or before January 15, 2022, the Department of | ||
Healthcare and Family Services shall design, seek approval | ||
from the United States Department of Health and Human | ||
Services, and subject to federal approval and State | ||
appropriations for this purpose, implement a team-based model | ||
of care to address trauma recovery from chronic exposure to | ||
firearm violence for Illinois children and youth under the age | ||
of 19. Services for youth in care require additional support | ||
to maximize their effectiveness through the family systems | ||
model. | ||
(b) The team-based model of care shall reimburse for a | ||
minimum of the following services: | ||
(1) Outreach services that recruit trauma-exposed | ||
children and youth into the system and develop supportive | ||
relationships with them based on lived experience in their | ||
communities. |
(2) Case management and school support services that | ||
decrease truancy and criminal justice system involvement. | ||
(3) Group and individual therapy that addresses | ||
underlying mental health conditions associated with | ||
post-traumatic stress disorder, depression, anxiety, | ||
substance use disorders, intermittent explosive disorder, | ||
oppositional defiant disorder, attention deficit | ||
hyperactivity disorder, and other mental conditions as a | ||
result of chronic trauma. | ||
(4) An evidence-based family systems intervention with | ||
proven results for reduction in anti-social behaviors. | ||
(5) Services deemed necessary for the effective | ||
integration of paragraphs (1), (2), (3), and (4). | ||
(c) The Department of Healthcare and Family Services shall | ||
develop a reimbursement methodology. | ||
Section 35-60. Rulemaking authority; emergency rulemaking | ||
authority. The General Assembly finds that exposure to chronic | ||
firearm violence qualifies for emergency rulemaking under | ||
Section 5-45 of the Illinois Administrative Procedure Act | ||
because exposure to chronic firearm violence is a situation | ||
that reasonably constitutes a threat to public interest, | ||
safety, and welfare. The Department of Healthcare and Family | ||
Services and the Office of Firearm Violence Prevention shall | ||
have rulemaking authority, including emergency rulemaking | ||
authority, as is necessary to implement all elements of this |
Act. | ||
Section 35-105. The Illinois Administrative Procedure Act | ||
is amended by adding Section 5-45.14 as follows: | ||
(5 ILCS 100/5-45.14 new) | ||
Sec. 5-45.14. Emergency rulemaking; Reimagine Public | ||
Safety Act. To provide for the expeditious and timely | ||
implementation of the Reimagine Public Safety Act, emergency | ||
rules implementing the Reimagine Public Safety Act may be | ||
adopted in accordance with Section 5-45 by the Department of | ||
Healthcare and Family Services and the Office of Firearm | ||
Violence Prevention. The adoption of emergency rules | ||
authorized by Section 5-45 and this Section is deemed to be | ||
necessary for the public interest, safety, and welfare. | ||
This Section is repealed one year after the effective date | ||
of this amendatory Act of the 102nd General Assembly. | ||
ARTICLE 99. MISCELLANEOUS PROVISIONS | ||
Section 99-95. No acceleration or delay. Where this Act | ||
makes changes in a statute that is represented in this Act by | ||
text that is not yet or no longer in effect (for example, a | ||
Section represented by multiple versions), the use of that | ||
text does not accelerate or delay the taking effect of (i) the | ||
changes made by this Act or (ii) provisions derived from any |
other Public Act. | ||
Section 99-97. Severability. The provisions of this Act | ||
are severable under Section 1.31 of the Statute on Statutes.
| ||
Section 99-99. Effective date. This Act takes effect upon | ||
becoming law.
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