Public Act 103-0008
 
HB3817 EnrolledLRB103 30519 DTM 56952 b

    AN ACT concerning State government.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
ARTICLE 1.

 
    Section 1-1. Short Title. This Act may be cited as the FY
2024 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 2024.
 
ARTICLE 3.

 
    Section 3-5. Short title. This Article may be cited as the
Council of State Governments Act. As used in this Article,
"this Act" refers to this Article.
 
    Section 3-10. Participation in Council of State
Governments. The majority and minority leadership of the
Senate and the House of Representatives, as well as members of
appropriate legislative committees and commissions, as
determined by such leadership, may annually attend appropriate
meetings of the Council of State Governments as
representatives of the General Assembly of the State of
Illinois and may pay such annual membership fee as may be
required to maintain membership in that organization.
 
ARTICLE 5.

 
    Section 5-5. The State Employees Group Insurance Act of
1971 is amended by changing Sections 6.9 and 6.10 as follows:
 
    (5 ILCS 375/6.9)
    Sec. 6.9. Health benefits for community college benefit
recipients and community college dependent beneficiaries.
    (a) Purpose. It is the purpose of this amendatory Act of
1997 to establish a uniform program of health benefits for
community college benefit recipients and their dependent
beneficiaries under the administration of the Department of
Central Management Services.
    (b) Creation of program. Beginning July 1, 1999, the
Department of Central Management Services shall be responsible
for administering a program of health benefits for community
college benefit recipients and community college dependent
beneficiaries under this Section. The State Universities
Retirement System and the boards of trustees of the various
community college districts shall cooperate with the
Department in this endeavor.
    (c) Eligibility. All community college benefit recipients
and community college dependent beneficiaries shall be
eligible to participate in the program established under this
Section, without any interruption or delay in coverage or
limitation as to pre-existing medical conditions. Eligibility
to participate shall be determined by the State Universities
Retirement System. Eligibility information shall be
communicated to the Department of Central Management Services
in a format acceptable to the Department.
    Eligible community college benefit recipients may enroll
or re-enroll in the program of health benefits established
under this Section during any applicable annual open
enrollment period and as otherwise permitted by the Department
of Central Management Services. A community college benefit
recipient shall not be deemed ineligible to participate solely
by reason of the community college benefit recipient having
made a previous election to disenroll or otherwise not
participate in the program of health benefits.
    (d) Coverage. The health benefit coverage provided under
this Section shall be a program of health, dental, and vision
benefits.
    The program of health benefits under this Section may
include any or all of the benefit limitations, including but
not limited to a reduction in benefits based on eligibility
for federal Medicare benefits, that are provided under
subsection (a) of Section 6 of this Act for other health
benefit programs under this Act.
    (e) Insurance rates and premiums. The Director shall
determine the insurance rates and premiums for community
college benefit recipients and community college dependent
beneficiaries and shall present to the State Universities
Retirement System, by April 15 of each calendar year, the
rate-setting methodology (including, but not limited to,
utilization levels and costs) used to determine the insurance
rates and premiums. Rates and premiums may be based in part on
age and eligibility for federal Medicare coverage. The
Director shall also determine premiums that will allow for the
establishment of an actuarially sound reserve for this
program.
    The cost of health benefits under the program shall be
paid as follows:
        (1) For a community college benefit recipient, up to
    75% of the total insurance rate shall be paid from the
    Community College Health Insurance Security Fund.
        (2) The balance of the rate of insurance, including
    the entire premium for any coverage for community college
    dependent beneficiaries that has been elected, shall be
    paid by deductions authorized by the community college
    benefit recipient to be withheld from his or her monthly
    annuity or benefit payment from the State Universities
    Retirement System; except that (i) if the balance of the
    cost of coverage exceeds the amount of the monthly annuity
    or benefit payment, the difference shall be paid directly
    to the State Universities Retirement System by the
    community college benefit recipient, and (ii) all or part
    of the balance of the cost of coverage may, at the option
    of the board of trustees of the community college
    district, be paid to the State Universities Retirement
    System by the board of the community college district from
    which the community college benefit recipient retired. The
    State Universities Retirement System shall promptly
    deposit all moneys withheld by or paid to it under this
    subdivision (e)(2) into the Community College Health
    Insurance Security Fund. These moneys shall not be
    considered assets of the State Universities Retirement
    System.
    (f) Financing. All revenues arising from the
administration of the health benefit program established under
this Section shall be deposited into the Community College
Health Insurance Security Fund, which is hereby created as a
nonappropriated trust fund to be held outside the State
Treasury, with the State Treasurer as custodian. Any interest
earned on moneys in the Community College Health Insurance
Security Fund shall be deposited into the Fund.
    Moneys in the Community College Health Insurance Security
Fund shall be used only to pay the costs of the health benefit
program established under this Section, including associated
administrative costs and the establishment of a program
reserve. Beginning January 1, 1999, the Department of Central
Management Services may make expenditures from the Community
College Health Insurance Security Fund for those costs.
    (g) Contract for benefits. The Director shall by contract,
self-insurance, or otherwise make available the program of
health benefits for community college benefit recipients and
their community college dependent beneficiaries that is
provided for in this Section. The contract or other
arrangement for the provision of these health benefits shall
be on terms deemed by the Director to be in the best interest
of the State of Illinois and the community college benefit
recipients based on, but not limited to, such criteria as
administrative cost, service capabilities of the carrier or
other contractor, and the costs of the benefits.
    (h) Continuation of program. It is the intention of the
General Assembly that the program of health benefits provided
under this Section be maintained on an ongoing, affordable
basis. The program of health benefits provided under this
Section may be amended by the State and is not intended to be a
pension or retirement benefit subject to protection under
Article XIII, Section 5 of the Illinois Constitution.
    (i) Other health benefit plans. A health benefit plan
provided by a community college district (other than a
community college district subject to Article VII of the
Public Community College Act) under the terms of a collective
bargaining agreement in effect on or prior to the effective
date of this amendatory Act of 1997 shall continue in force
according to the terms of that agreement, unless otherwise
mutually agreed by the parties to that agreement and the
affected retiree. A community college benefit recipient or
community college dependent beneficiary whose coverage under
such a plan expires shall be eligible to begin participating
in the program established under this Section without any
interruption or delay in coverage or limitation as to
pre-existing medical conditions.
    This Act does not prohibit any community college district
from offering additional health benefits for its retirees or
their dependents or survivors.
    (j) Committee. A Community College Insurance Program
Committee shall be established and shall consist of the
following 7 members who are appointed by the Governor: 2
members who represent organized labor and are each members of
different unions; one member who represents community college
retirees; one member who represents community college
trustees; one member who represents community college
presidents; one member who represents the Illinois Community
College Board; and one ex officio member who represents the
State Universities Retirement System. The Department of
Central Management Services shall provide administrative
support to the Committee. The Committee shall convene at least
4 times each year and shall review and make recommendations on
program contribution rates once the program is forecasted to
have satisfied the outstanding program debt existing on June
30, 2023 and is operating on a no-hold payment cycle.
(Source: P.A. 100-1017, eff. 8-21-18.)
 
    (5 ILCS 375/6.10)
    Sec. 6.10. Contributions to the Community College Health
Insurance Security Fund.
    (a) Beginning January 1, 1999 and through June 30, 2023,
every active contributor of the State Universities Retirement
System (established under Article 15 of the Illinois Pension
Code) who (1) is a full-time employee of a community college
district (other than a community college district subject to
Article VII of the Public Community College Act) or an
association of community college boards and (2) is not an
employee as defined in Section 3 of this Act shall make
contributions toward the cost of community college annuitant
and survivor health benefits at the rate of 0.50% of salary.
Beginning July 1, 2023 and through June 30, 2024, the
contribution rate shall be 0.75% of salary. Beginning July 1,
2024 and through June 30, 2026, the contribution rate shall be
a percentage of salary to be determined by the Department of
Central Management Services, which in each fiscal year shall
not exceed a 0.1 percentage point increase in the amount of
salary actually required to be contributed for the previous
fiscal year. Beginning July 1, 2026, the contribution rate
shall be a percentage of salary to be determined by the
Department of Central Management Services, which in each
fiscal year shall not exceed 105% of the percentage of salary
actually required to be contributed for the previous fiscal
year.
    These contributions shall be deducted by the employer and
paid to the State Universities Retirement System as service
agent for the Department of Central Management Services. The
System may use the same processes for collecting the
contributions required by this subsection that it uses to
collect the contributions received from those employees under
Section 15-157 of the Illinois Pension Code. An employer may
agree to pick up or pay the contributions required under this
subsection on behalf of the employee; such contributions shall
be deemed to have been paid by the employee.
    The State Universities Retirement System shall promptly
deposit all moneys collected under this subsection (a) into
the Community College Health Insurance Security Fund created
in Section 6.9 of this Act. The moneys collected under this
Section shall be used only for the purposes authorized in
Section 6.9 of this Act and shall not be considered to be
assets of the State Universities Retirement System.
Contributions made under this Section are not transferable to
other pension funds or retirement systems and are not
refundable upon termination of service.
    (b) Beginning January 1, 1999 and through June 30, 2023,
every community college district (other than a community
college district subject to Article VII of the Public
Community College Act) or association of community college
boards that is an employer under the State Universities
Retirement System shall contribute toward the cost of the
community college health benefits provided under Section 6.9
of this Act an amount equal to 0.50% of the salary paid to its
full-time employees who participate in the State Universities
Retirement System and are not members as defined in Section 3
of this Act. Beginning July 1, 2023 and through June 30, 2024,
the contribution rate shall be 0.75% of the salary. Beginning
July 1, 2024 and through June 30, 2026, the contribution rate
shall be a percentage of salary to be determined by the
Department of Central Management Services, which in each
fiscal year shall not exceed a 0.1 percentage point increase
in the amount of salary actually required to be contributed
for the previous fiscal year. Beginning July 1, 2026, the
contribution rate shall be a percentage of salary to be
determined by the Department of Central Management Services,
which in each fiscal year shall not exceed 105% of the
percentage of salary actually required to be contributed for
the previous fiscal year.
    These contributions shall be paid by the employer to the
State Universities Retirement System as service agent for the
Department of Central Management Services. The System may use
the same processes for collecting the contributions required
by this subsection that it uses to collect the contributions
received from those employers under Section 15-155 of the
Illinois Pension Code.
    The State Universities Retirement System shall promptly
deposit all moneys collected under this subsection (b) into
the Community College Health Insurance Security Fund created
in Section 6.9 of this Act. The moneys collected under this
Section shall be used only for the purposes authorized in
Section 6.9 of this Act and shall not be considered to be
assets of the State Universities Retirement System.
Contributions made under this Section are not transferable to
other pension funds or retirement systems and are not
refundable upon termination of service.
    The Department of Central Management Services, or any
successor agency designated to procure healthcare contracts
pursuant to this Act, is authorized to establish funds,
separate accounts provided by any bank or banks as defined by
the Illinois Banking Act, or separate accounts provided by any
savings and loan association or associations as defined by the
Illinois Savings and Loan Act of 1985 to be held by the
Director, outside the State treasury, for the purpose of
receiving the transfer of moneys from the Community College
Health Insurance Security Fund. The Department may promulgate
rules further defining the methodology for the transfers. Any
interest earned by moneys in the funds or accounts shall inure
to the Community College Health Insurance Security Fund. The
transferred moneys, and interest accrued thereon, shall be
used exclusively for transfers to administrative service
organizations or their financial institutions for payments of
claims to claimants and providers under the self-insurance
health plan. The transferred moneys, and interest accrued
thereon, shall not be used for any other purpose including,
but not limited to, reimbursement of administration fees due
the administrative service organization pursuant to its
contract or contracts with the Department.
    (c) On or before November 15 of each year, the Board of
Trustees of the State Universities Retirement System shall
certify to the Governor, the Director of Central Management
Services, and the State Comptroller its estimate of the total
amount of contributions to be paid under subsection (a) of
this Section for the next fiscal year. Beginning in fiscal
year 2008, the amount certified shall be decreased or
increased each year by the amount that the actual active
employee contributions either fell short of or exceeded the
estimate used by the Board in making the certification for the
previous fiscal year. The State Universities Retirement System
shall calculate the amount of actual active employee
contributions in fiscal years 1999 through 2005. Based upon
this calculation, the fiscal year 2008 certification shall
include an amount equal to the cumulative amount that the
actual active employee contributions either fell short of or
exceeded the estimate used by the Board in making the
certification for those fiscal years. The certification shall
include a detailed explanation of the methods and information
that the Board relied upon in preparing its estimate. As soon
as possible after the effective date of this Section, the
Board shall submit its estimate for fiscal year 1999.
    On or after the effective date of the changes made to this
Section by this amendatory Act of the 103rd General Assembly,
but no later than June 30, 2023, the Board shall recalculate
and recertify to the Governor, the Director of Central
Management Services, and the State Comptroller its estimate of
the total amount of contributions to be paid under subsection
(a) for State fiscal year 2024, taking into account the
changes in required employee contributions made by this
amendatory Act of the 103rd General Assembly.
    (d) Beginning in fiscal year 1999, on the first day of each
month, or as soon thereafter as may be practical, the State
Treasurer and the State Comptroller shall transfer from the
General Revenue Fund to the Community College Health Insurance
Security Fund 1/12 of the annual amount appropriated for that
fiscal year to the State Comptroller for deposit into the
Community College Health Insurance Security Fund under Section
1.4 of the State Pension Funds Continuing Appropriation Act.
    (e) Except where otherwise specified in this Section, the
definitions that apply to Article 15 of the Illinois Pension
Code apply to this Section.
(Source: P.A. 98-488, eff. 8-16-13.)
 
    Section 5-15. The State Treasurer Act is amended by
changing Section 16.8 as follows:
 
    (15 ILCS 505/16.8)
    Sec. 16.8. Illinois Higher Education Savings Program.
    (a) Definitions. As used in this Section:
    "Beneficiary" means an eligible child named as a recipient
of seed funds.
    "Eligible child" means a child born or adopted after
December 31, 2022, to a parent who is a resident of Illinois at
the time of the birth or adoption, as evidenced by
documentation received by the Treasurer from the Department of
Revenue, the Department of Public Health, or another State or
local government agency.
    "Eligible educational institution" means institutions that
are described in Section 1001 of the federal Higher Education
Act of 1965 that are eligible to participate in Department of
Education student aid programs.
    "Fund" means the Illinois Higher Education Savings Program
Fund.
    "Omnibus account" means the pooled collection of seed
funds owned and managed by the State Treasurer in the College
Savings Pool under this Act.
    "Program" means the Illinois Higher Education Savings
Program.
    "Qualified higher education expense" means the following:
(i) tuition, fees, and the costs of books, supplies, and
equipment required for enrollment or attendance at an eligible
educational institution; (ii) expenses for special needs
services, in the case of a special needs beneficiary, which
are incurred in connection with such enrollment or attendance;
(iii) certain expenses for the purchase of computer or
peripheral equipment, computer software, or Internet access
and related services as defined under Section 529 of the
Internal Revenue Code; (iv) room and board expenses incurred
while attending an eligible educational institution at least
half-time; (v) expenses for fees, books, supplies, and
equipment required for the participation of a designated
beneficiary in an apprenticeship program registered and
certified with the Secretary of Labor under the National
Apprenticeship Act (29 U.S.C. 50); and (vi) amounts paid as
principal or interest on any qualified education loan of the
designated beneficiary or a sibling of the designated
beneficiary, as allowed under Section 529 of the Internal
Revenue Code.
    "Seed funds" means the deposit made by the State Treasurer
into the Omnibus Accounts for Program beneficiaries.
    (b) Program established. The State Treasurer shall
establish the Illinois Higher Education Savings Program as a
part of the College Savings Pool under Section 16.5 of this
Act, subject to appropriation by the General Assembly. The
State Treasurer shall administer the Program for the purposes
of expanding access to higher education through savings.
    (c) Program enrollment. The State Treasurer shall enroll
all eligible children in the Program beginning in 2023, after
receiving records of recent births, adoptions, or dependents
from the Department of Revenue, the Department of Public
Health, or another State or local government agency designated
by the Treasurer. Notwithstanding any court order which would
otherwise prevent the release of information, the Department
of Public Health is authorized to release the information
specified under this subsection (c) to the State Treasurer for
the purposes of the Program established under this Section.
        (1) Beginning in 2021, the Department of Public Health
    shall provide the State Treasurer with information on
    recent Illinois births and adoptions including, but not
    limited to: the full name, residential address, birth
    date, and birth record number of the child and the full
    name and residential address of the child's parent or
    legal guardian for the purpose of enrolling eligible
    children in the Program. This data shall be provided to
    the State Treasurer by the Department of Public Health on
    a quarterly basis, no later than 30 days after the end of
    each quarter, or some other date and frequency as mutually
    agreed to by the State Treasurer and the Department of
    Public Health.
        (1.5) Beginning in 2021, the Department of Revenue
    shall provide the State Treasurer with information on tax
    filers claiming dependents or the adoption tax credit
    including, but not limited to: the full name, residential
    address, email address, phone number, birth date, and
    social security number or taxpayer identification number
    of the dependent child and of the child's parent or legal
    guardian for the purpose of enrolling eligible children in
    the Program. This data shall be provided to the State
    Treasurer by the Department of Revenue on at least an
    annual basis, by July 1 of each year or another date
    jointly determined by the State Treasurer and the
    Department of Revenue. Notwithstanding anything to the
    contrary contained within this paragraph (2), the
    Department of Revenue shall not be required to share any
    information that would be contrary to federal law,
    regulation, or Internal Revenue Service Publication 1075.
        (2) The State Treasurer shall ensure the security and
    confidentiality of the information provided by the
    Department of Revenue, the Department of Public Health, or
    another State or local government agency, and it shall not
    be subject to release under the Freedom of Information
    Act.
        (3) Information provided under this Section shall only
    be used by the State Treasurer for the Program and shall
    not be used for any other purpose.
        (4) The State Treasurer and any vendors working on the
    Program shall maintain strict confidentiality of any
    information provided under this Section, and shall
    promptly provide written or electronic notice to the
    providing agency of any security breach. The providing
    State or local government agency shall remain the sole and
    exclusive owner of information provided under this
    Section.
    (d) Seed funds. After receiving information on recent
births, adoptions, or dependents from the Department of
Revenue, the Department of Public Health, or another State or
local government agency, the State Treasurer shall make
deposits into an omnibus account on behalf of eligible
children. The State Treasurer shall be the owner of the
omnibus accounts.
        (1) Deposit amount. The seed fund deposit for each
    eligible child shall be in the amount of $50. This amount
    may be increased by the State Treasurer by rule. The State
    Treasurer may use or deposit funds appropriated by the
    General Assembly together with moneys received as gifts,
    grants, or contributions into the Fund. If insufficient
    funds are available in the Fund, the State Treasurer may
    reduce the deposit amount or forego deposits.
        (2) Use of seed funds. Seed funds, including any
    interest, dividends, and other earnings accrued, will be
    eligible for use by a beneficiary for qualified higher
    education expenses if:
            (A) the parent or guardian of the eligible child
        claimed the seed funds for the beneficiary by the
        beneficiary's 10th birthday;
            (B) the beneficiary has completed secondary
        education or has reached the age of 18; and
            (C) the beneficiary is currently a resident of the
        State of Illinois. Non-residents are not eligible to
        claim or use seed funds.
        (3) Notice of seed fund availability. The State
    Treasurer shall make a good faith effort to notify
    beneficiaries and their parents or legal guardians of the
    seed funds' availability and the deadline to claim such
    funds.
        (4) Unclaimed seed funds. Seed funds and any interest
    earnings that are unclaimed by the beneficiary's 10th
    birthday or unused by the beneficiary's 26th birthday will
    be considered forfeited. Unclaimed and unused seed funds
    and any interest earnings will remain in the omnibus
    account for future beneficiaries.
    (e) Financial education. The State Treasurer may develop
educational materials that support the financial literacy of
beneficiaries and their legal guardians, and may do so in
collaboration with State and federal agencies, including, but
not limited to, the Illinois State Board of Education and
existing nonprofit agencies with expertise in financial
literacy and education.
    (f) Supplementary deposits and partnerships. The State
Treasurer may make supplementary deposits to children in
financially insecure households if sufficient funds are
available. Furthermore, the State Treasurer may develop
partnerships with private, nonprofit, or governmental
organizations to provide additional savings incentives,
including conditional cash transfers or matching contributions
that provide a savings incentive based on specific actions
taken or other criteria.
    (g) Illinois Higher Education Savings Program Fund. The
Illinois Higher Education Savings Program Fund is hereby
established as a special fund in the State treasury. The Fund
shall be the official repository of all contributions,
appropriated funds, interest, and dividend payments, gifts, or
other financial assets received by the State Treasurer in
connection with the operation of the Program or related
partnerships. All such moneys shall be deposited into in the
Fund and held by the State Treasurer as custodian thereof. The
State Treasurer may accept gifts, grants, awards, matching
contributions, interest income, and appropriated funds from
individuals, businesses, governments, and other third-party
sources to implement the Program on terms that the Treasurer
deems advisable. All interest or other earnings accruing or
received on amounts in the Illinois Higher Education Savings
Program Fund shall be credited to and retained by the Fund and
used for the benefit of the Program. Assets of the Fund must at
all times be preserved, invested, and expended only for the
purposes of the Program and must be held for the benefit of the
beneficiaries. Assets may not be transferred or used by the
State or the State Treasurer for any purposes other than the
purposes of the Program. In addition, no moneys, interest, or
other earnings paid into the Fund shall be used, temporarily
or otherwise, for inter-fund borrowing or be otherwise used or
appropriated except as expressly authorized by this Act.
Notwithstanding the requirements of this subsection (g),
amounts in the Fund may be used by the State Treasurer to pay
the administrative costs of the Program.
    (g-5) Fund deposits and payments. On July 15 of each year,
beginning July 15, 2023, or as soon thereafter as practical,
the State Comptroller shall direct and the State Treasurer
shall transfer the sum of $2,500,000, or the amount that is
appropriated annually by the General Assembly, whichever is
greater, from the General Revenue Fund to the Illinois Higher
Education Savings Program Fund to be used for the
administration and operation of the Program.
    (h) Audits and reports. The State Treasurer shall include
the Illinois Higher Education Savings Program as part of the
audit of the College Savings Pool described in Section 16.5.
The State Treasurer shall annually prepare a report that
includes a summary of the Program operations for the preceding
fiscal year, including the number of children enrolled in the
Program, the total amount of seed fund deposits, the rate of
seed deposits claimed, and, to the extent data is reported and
available, the racial, ethnic, socioeconomic, and geographic
data of beneficiaries and of children in financially insecure
households who may receive automatic bonus deposits. Such
other information that is relevant to make a full disclosure
of the operations of the Program and Fund may also be reported.
The report shall be made available on the Treasurer's website
by January 31 each year, starting in January of 2024. The State
Treasurer may include the Program in other reports as
warranted.
    (i) Rules. The State Treasurer may adopt rules necessary
to implement this Section.
(Source: P.A. 101-466, eff. 1-1-20; 102-129, eff. 7-23-21;
102-558, eff. 8-20-21; 102-1047, eff. 1-1-23.)
 
    Section 5-16. The Community Development Loan Guarantee Act
is amended by changing Section 30-35 and by adding Section
30-36 as follows:
 
    (15 ILCS 516/30-35)
    Sec. 30-35. Limitations on funding. The State Treasurer
may allocate use up to $10,000,000 of investment earnings each
year for the Loan Guarantee Program, provided that no more
than $50,000,000 may be used for guaranteeing loans at any
given time. The State Treasurer shall make the allocation to
the Loan Guarantee Administrative Trust Fund prior to
allocating interest from the gross earnings of the State
investment portfolio.
(Source: P.A. 101-657, eff. 3-23-21.)
 
    (15 ILCS 516/30-36 new)
    Sec. 30-36. Loan Guarantee Administrative Trust Fund. The
Loan Guarantee Administrative Trust Fund is created as a
nonappropriated trust fund within the State treasury. Moneys
in the Fund may be used by the State Treasurer to guarantee
loans and to cover administrative expenses related to the
Program. The Fund may receive any grants or other moneys
designated for administrative purposes from the State, from
any unit of federal, State, or local government, or from any
other person, firm, partnership, or corporation.
 
    Section 5-17. The Substance Use Disorder Act is amended by
changing Section 5-10 as follows:
 
    (20 ILCS 301/5-10)
    Sec. 5-10. Functions of the Department.
    (a) In addition to the powers, duties and functions vested
in the Department by this Act, or by other laws of this State,
the Department shall carry out the following activities:
        (1) Design, coordinate and fund comprehensive
    community-based and culturally and gender-appropriate
    services throughout the State. These services must include
    prevention, early intervention, treatment, and other
    recovery support services for substance use disorders that
    are accessible and address addresses the needs of at-risk
    individuals and their families.
        (2) Act as the exclusive State agency to accept,
    receive and expend, pursuant to appropriation, any public
    or private monies, grants or services, including those
    received from the federal government or from other State
    agencies, for the purpose of providing prevention, early
    intervention, treatment, and other recovery support
    services for substance use disorders.
        (2.5) In partnership with the Department of Healthcare
    and Family Services, act as one of the principal State
    agencies for the sole purpose of calculating the
    maintenance of effort requirement under Section 1930 of
    Title XIX, Part B, Subpart II of the Public Health Service
    Act (42 U.S.C. 300x-30) and the Interim Final Rule (45 CFR
    96.134).
        (3) Coordinate a statewide strategy for the
    prevention, early intervention, treatment, and recovery
    support of substance use disorders. This strategy shall
    include the development of a comprehensive plan, submitted
    annually with the application for federal substance use
    disorder block grant funding, for the provision of an
    array of such services. The plan shall be based on local
    community-based needs and upon data including, but not
    limited to, that which defines the prevalence of and costs
    associated with substance use disorders. This
    comprehensive plan shall include identification of
    problems, needs, priorities, services and other pertinent
    information, including the needs of minorities and other
    specific priority populations in the State, and shall
    describe how the identified problems and needs will be
    addressed. For purposes of this paragraph, the term
    "minorities and other specific priority populations" may
    include, but shall not be limited to, groups such as
    women, children, intravenous drug users, persons with AIDS
    or who are HIV infected, veterans, African-Americans,
    Puerto Ricans, Hispanics, Asian Americans, the elderly,
    persons in the criminal justice system, persons who are
    clients of services provided by other State agencies,
    persons with disabilities and such other specific
    populations as the Department may from time to time
    identify. In developing the plan, the Department shall
    seek input from providers, parent groups, associations and
    interested citizens.
        The plan developed under this Section shall include an
    explanation of the rationale to be used in ensuring that
    funding shall be based upon local community needs,
    including, but not limited to, the incidence and
    prevalence of, and costs associated with, substance use
    disorders, as well as upon demonstrated program
    performance.
        The plan developed under this Section shall also
    contain a report detailing the activities of and progress
    made through services for the care and treatment of
    substance use disorders among pregnant women and mothers
    and their children established under subsection (j) of
    Section 35-5.
        As applicable, the plan developed under this Section
    shall also include information about funding by other
    State agencies for prevention, early intervention,
    treatment, and other recovery support services.
        (4) Lead, foster and develop cooperation, coordination
    and agreements among federal and State governmental
    agencies and local providers that provide assistance,
    services, funding or other functions, peripheral or
    direct, in the prevention, early intervention, treatment,
    and recovery support for substance use disorders. This
    shall include, but shall not be limited to, the following:
            (A) Cooperate with and assist other State
        agencies, as applicable, in establishing and
        conducting substance use disorder services among the
        populations they respectively serve.
            (B) Cooperate with and assist the Illinois
        Department of Public Health in the establishment,
        funding and support of programs and services for the
        promotion of maternal and child health and the
        prevention and treatment of infectious diseases,
        including but not limited to HIV infection, especially
        with respect to those persons who are high risk due to
        intravenous injection of illegal drugs, or who may
        have been sexual partners of these individuals, or who
        may have impaired immune systems as a result of a
        substance use disorder.
            (C) Supply to the Department of Public Health and
        prenatal care providers a list of all providers who
        are licensed to provide substance use disorder
        treatment for pregnant women in this State.
            (D) Assist in the placement of child abuse or
        neglect perpetrators (identified by the Illinois
        Department of Children and Family Services (DCFS)) who
        have been determined to be in need of substance use
        disorder treatment pursuant to Section 8.2 of the
        Abused and Neglected Child Reporting Act.
            (E) Cooperate with and assist DCFS in carrying out
        its mandates to:
                (i) identify substance use disorders among its
            clients and their families; and
                (ii) develop services to deal with such
            disorders.
        These services may include, but shall not be limited
        to, programs to prevent or treat substance use
        disorders with DCFS clients and their families,
        identifying child care needs within such treatment,
        and assistance with other issues as required.
            (F) Cooperate with and assist the Illinois
        Criminal Justice Information Authority with respect to
        statistical and other information concerning the
        incidence and prevalence of substance use disorders.
            (G) Cooperate with and assist the State
        Superintendent of Education, boards of education,
        schools, police departments, the Illinois State
        Police, courts and other public and private agencies
        and individuals in establishing prevention programs
        statewide and preparing curriculum materials for use
        at all levels of education.
            (H) Cooperate with and assist the Illinois
        Department of Healthcare and Family Services in the
        development and provision of services offered to
        recipients of public assistance for the treatment and
        prevention of substance use disorders.
            (I) (Blank).
        (5) From monies appropriated to the Department from
    the Drunk and Drugged Driving Prevention Fund, reimburse
    DUI evaluation and risk education programs licensed by the
    Department for providing indigent persons with free or
    reduced-cost evaluation and risk education services
    relating to a charge of driving under the influence of
    alcohol or other drugs.
        (6) Promulgate regulations to identify and disseminate
    best practice guidelines that can be utilized by publicly
    and privately funded programs as well as for levels of
    payment to government funded programs that provide
    prevention, early intervention, treatment, and other
    recovery support services for substance use disorders and
    those services referenced in Sections 15-10 and 40-5.
        (7) In consultation with providers and related trade
    associations, specify a uniform methodology for use by
    funded providers and the Department for billing and
    collection and dissemination of statistical information
    regarding services related to substance use disorders.
        (8) Receive data and assistance from federal, State
    and local governmental agencies, and obtain copies of
    identification and arrest data from all federal, State and
    local law enforcement agencies for use in carrying out the
    purposes and functions of the Department.
        (9) Designate and license providers to conduct
    screening, assessment, referral and tracking of clients
    identified by the criminal justice system as having
    indications of substance use disorders and being eligible
    to make an election for treatment under Section 40-5 of
    this Act, and assist in the placement of individuals who
    are under court order to participate in treatment.
        (10) Identify and disseminate evidence-based best
    practice guidelines as maintained in administrative rule
    that can be utilized to determine a substance use disorder
    diagnosis.
        (11) (Blank).
        (12) Make grants with funds appropriated from the Drug
    Treatment Fund in accordance with Section 7 of the
    Controlled Substance and Cannabis Nuisance Act, or in
    accordance with Section 80 of the Methamphetamine Control
    and Community Protection Act, or in accordance with
    subsections (h) and (i) of Section 411.2 of the Illinois
    Controlled Substances Act, or in accordance with Section
    6z-107 of the State Finance Act.
        (13) Encourage all health and disability insurance
    programs to include substance use disorder treatment as a
    covered service and to use evidence-based best practice
    criteria as maintained in administrative rule and as
    required in Public Act 99-0480 in determining the
    necessity for such services and continued stay.
        (14) Award grants and enter into fixed-rate and
    fee-for-service arrangements with any other department,
    authority or commission of this State, or any other state
    or the federal government or with any public or private
    agency, including the disbursement of funds and furnishing
    of staff, to effectuate the purposes of this Act.
        (15) Conduct a public information campaign to inform
    the State's Hispanic residents regarding the prevention
    and treatment of substance use disorders.
    (b) In addition to the powers, duties and functions vested
in it by this Act, or by other laws of this State, the
Department may undertake, but shall not be limited to, the
following activities:
        (1) Require all organizations licensed or funded by
    the Department to include an education component to inform
    participants regarding the causes and means of
    transmission and methods of reducing the risk of acquiring
    or transmitting HIV infection and other infectious
    diseases, and to include funding for such education
    component in its support of the program.
        (2) Review all State agency applications for federal
    funds that include provisions relating to the prevention,
    early intervention and treatment of substance use
    disorders in order to ensure consistency.
        (3) Prepare, publish, evaluate, disseminate and serve
    as a central repository for educational materials dealing
    with the nature and effects of substance use disorders.
    Such materials may deal with the educational needs of the
    citizens of Illinois, and may include at least pamphlets
    that describe the causes and effects of fetal alcohol
    spectrum disorders.
        (4) Develop and coordinate, with regional and local
    agencies, education and training programs for persons
    engaged in providing services for persons with substance
    use disorders, which programs may include specific HIV
    education and training for program personnel.
        (5) Cooperate with and assist in the development of
    education, prevention, early intervention, and treatment
    programs for employees of State and local governments and
    businesses in the State.
        (6) Utilize the support and assistance of interested
    persons in the community, including recovering persons, to
    assist individuals and communities in understanding the
    dynamics of substance use disorders, and to encourage
    individuals with substance use disorders to voluntarily
    undergo treatment.
        (7) Promote, conduct, assist or sponsor basic
    clinical, epidemiological and statistical research into
    substance use disorders and research into the prevention
    of those problems either solely or in conjunction with any
    public or private agency.
        (8) Cooperate with public and private agencies,
    organizations and individuals in the development of
    programs, and to provide technical assistance and
    consultation services for this purpose.
        (9) (Blank).
        (10) (Blank).
        (11) Fund, promote, or assist entities dealing with
    substance use disorders.
        (12) With monies appropriated from the Group Home Loan
    Revolving Fund, make loans, directly or through
    subcontract, to assist in underwriting the costs of
    housing in which individuals recovering from substance use
    disorders may reside, pursuant to Section 50-40 of this
    Act.
        (13) Promulgate such regulations as may be necessary
    to carry out the purposes and enforce the provisions of
    this Act.
        (14) Provide funding to help parents be effective in
    preventing substance use disorders by building an
    awareness of the family's role in preventing substance use
    disorders through adjusting expectations, developing new
    skills, and setting positive family goals. The programs
    shall include, but not be limited to, the following
    subjects: healthy family communication; establishing rules
    and limits; how to reduce family conflict; how to build
    self-esteem, competency, and responsibility in children;
    how to improve motivation and achievement; effective
    discipline; problem solving techniques; and how to talk
    about drugs and alcohol. The programs shall be open to all
    parents.
        (15) Establish an Opioid Remediation Services Capital
    Investment Grant Program. The Department may, subject to
    appropriation and approval through the Opioid Overdose
    Prevention and Recovery Steering Committee, after
    recommendation by the Illinois Opioid Remediation Advisory
    Board, and certification by the Office of the Attorney
    General, make capital improvement grants to units of local
    government and substance use prevention, treatment, and
    recovery service providers addressing opioid remediation
    in the State for approved abatement uses under the
    Illinois Opioid Allocation Agreement. The Illinois Opioid
    Remediation State Trust Fund shall be the source of
    funding for the program. Eligible grant recipients shall
    be units of local government and substance use prevention,
    treatment, and recovery service providers that offer
    facilities and services in a manner that supports and
    meets the approved uses of the opioid settlement funds.
    Eligible grant recipients have no entitlement to a grant
    under this Section. The Department of Human Services may
    consult with the Capital Development Board, the Department
    of Commerce and Economic Opportunity, and the Illinois
    Housing Development Authority to adopt rules to implement
    this Section and may create a competitive application
    procedure for grants to be awarded. The rules may specify
    the manner of applying for grants; grantee eligibility
    requirements; project eligibility requirements;
    restrictions on the use of grant moneys; the manner in
    which grantees must account for the use of grant moneys;
    and any other provision that the Department of Human
    Services determines to be necessary or useful for the
    administration of this Section. Rules may include a
    requirement for grantees to provide local matching funds
    in an amount equal to a specific percentage of the grant.
    No portion of an opioid remediation services capital
    investment grant awarded under this Section may be used by
    a grantee to pay for any ongoing operational costs or
    outstanding debt. The Department of Human Services may
    consult with the Capital Development Board, the Department
    of Commerce and Economic Opportunity, and the Illinois
    Housing Development Authority in the management and
    disbursement of funds for capital-related projects. The
    Capital Development Board, the Department of Commerce and
    Economic Opportunity, and the Illinois Housing Development
    Authority shall act in a consulting role only for the
    evaluation of applicants, scoring of applicants, or
    administration of the grant program.
    (c) There is created within the Department of Human
Services an Office of Opioid Settlement Administration. The
Office shall be responsible for implementing and administering
approved abatement programs as described in Exhibit B of the
Illinois Opioid Allocation Agreement, effective December 30,
2021. The Office may also implement and administer other
opioid-related programs, including but not limited to
prevention, treatment, and recovery services from other funds
made available to the Department of Human Services. The
Secretary of Human Services shall appoint or assign staff as
necessary to carry out the duties and functions of the Office.
(Source: P.A. 101-10, eff. 6-5-19; 102-538, eff. 8-20-21;
102-699, eff. 4-19-22.)
 
    Section 5-20. The Department of Central Management
Services Law of the Civil Administrative Code of Illinois is
amended by changing Section 405-293 as follows:
 
    (20 ILCS 405/405-293)
    Sec. 405-293. Professional Services.
    (a) The Department of Central Management Services (the
"Department") is responsible for providing professional
services for or on behalf of State agencies for all functions
transferred to the Department by Executive Order No. 2003-10
(as modified by Section 5.5 of the Executive Reorganization
Implementation Act) and may, with the approval of the
Governor, provide additional services to or on behalf of State
agencies. To the extent not compensated by direct fund
transfers, the Department shall be reimbursed from each State
agency receiving the benefit of these services. The
reimbursement shall be determined by the Director of Central
Management Services as the amount required to reimburse the
Professional Services Fund for the Department's costs of
rendering the professional services on behalf of that State
agency. For purposes of this Section, funds due the Department
for professional services may be made through appropriations
to the Department from the General Revenue Fund, as determined
by and provided for by the General Assembly.
    (a-5) The Department of Central Management Services may
provide professional services and other services as authorized
by subsection (a) for or on behalf of other State entities with
the approval of both the Director of Central Management
Services and the appropriate official or governing body of the
other State entity.
    (b) For the purposes of this Section, "State agency" means
each State agency, department, board, and commission directly
responsible to the Governor. "Professional services" means
legal services, internal audit services, and other services as
approved by the Governor. "Other State entity" means the
Illinois State Board of Education and the Illinois State Toll
Highway Authority.
(Source: P.A. 93-839, eff. 7-30-04; 94-91, eff. 7-1-05.)
 
    Section 5-25. The Children and Family Services Act is
amended by changing Section 25 as follows:
 
    (20 ILCS 505/25)  (from Ch. 23, par. 5025)
    Sec. 25. Funds Grants, gifts, or legacies; Putative Father
Registry fees.
    (a) The DCFS Special Purposes Trust Fund is created as a
trust fund in the State treasury. The Department is authorized
to accept and deposit into the Fund moneys received from
grants, gifts, or any other source, public or private, in
support of the activities authorized by this Act or on behalf
of any institution or program of the Department. Moneys
received from federal sources or pursuant to Section 8.27 of
the State Finance Act or Section 5-9-1.8 of the Unified Code of
Corrections shall not be deposited into the Fund To accept and
hold in behalf of the State, if for the public interest, a
grant, gift or legacy of money or property to the State of
Illinois, to the Department, or to any institution or program
of the Department made in trust for the maintenance or support
of a resident of an institution of the Department, or for any
other legitimate purpose connected with such institution or
program. The Department shall cause each gift, grant or legacy
to be kept as a distinct fund, and shall invest the same in the
manner provided by the laws of this State as the same now
exist, or shall hereafter be enacted, relating to securities
in which the deposit in savings banks may be invested. But the
Department may, in its discretion, deposit in a proper trust
company or savings bank, during the continuance of the trust,
any fund so left in trust for the life of a person, and shall
adopt rules and regulations governing the deposit, transfer,
or withdrawal of such fund. The Department shall on the
expiration of any trust as provided in any instrument creating
the same, dispose of the fund thereby created in the manner
provided in such instrument. The Department shall include in
its required reports a statement showing what funds are so
held by it and the condition thereof. Monies found on
residents at the time of their admission, or accruing to them
during their period of institutional care, and monies
deposited with the superintendents by relatives, guardians or
friends of residents for the special comfort and pleasure of
such resident, shall remain in the custody of such
superintendents who shall act as trustees for disbursement to,
in behalf of, or for the benefit of such resident. All types of
retirement and pension benefits from private and public
sources may be paid directly to the superintendent of the
institution where the person is a resident, for deposit to the
resident's trust fund account.
    (b) The Department shall deposit hold all Putative Father
Registry fees collected under Section 12.1 of the Adoption Act
into the DCFS Special Purposes Trust Fund in a distinct fund
for the Department's use in maintaining the Putative Father
Registry. The Department shall invest the moneys in the fund
in the same manner as moneys in the funds described in
subsection (a) and shall include in its required reports a
statement showing the condition of the fund.
    (c) The DCFS Federal Projects Fund is created as a federal
trust fund in the State treasury. Moneys in the DCFS Federal
Projects Fund shall be used for the specific purposes
established by the terms and conditions of the federal grant
or award and for other authorized expenses in accordance with
federal requirements.
(Source: P.A. 94-1010, eff. 10-1-06.)
 
    Section 5-30. The Illinois Promotion Act is amended by
changing Section 3, 4a, and 8a as follows:
 
    (20 ILCS 665/3)  (from Ch. 127, par. 200-23)
    Sec. 3. Definitions. The following words and terms,
whenever used or referred to in this Act, shall have the
following meanings, except where the context may otherwise
require:
    (a) "Department" means the Department of Commerce and
Economic Opportunity of the State of Illinois.
    (b) "Local promotion group" means any non-profit
corporation, organization, association, agency or committee
thereof formed for the primary purpose of publicizing,
promoting, advertising or otherwise encouraging the
development of tourism in any municipality, county, or region
of Illinois.
    (c) "Promotional activities" means preparing, planning and
conducting campaigns of information, advertising and publicity
through such media as newspapers, radio, television,
magazines, trade journals, moving and still photography,
posters, outdoor signboards and personal contact within and
without the State of Illinois; dissemination of information,
advertising, publicity, photographs and other literature and
material designed to carry out the purpose of this Act; and
participation in and attendance at meetings and conventions
concerned primarily with tourism, including travel to and from
such meetings.
    (d) "Municipality" means "municipality" as defined in
Section 1-1-2 of the Illinois Municipal Code, as heretofore
and hereafter amended.
    (e) "Tourism" means travel 50 miles or more one-way or an
overnight trip outside of a person's normal routine.
    (f) "Municipal amateur sports facility" means a sports
facility that: (1) is owned by a unit of local government; (2)
has contiguous indoor sports competition space; (3) is
designed to principally accommodate and host amateur
competitions for youths, adults, or both; and (4) is not used
for professional sporting events where participants are
compensated for their participation.
    (g) "Municipal convention center" means a convention
center or civic center owned by a unit of local government or
operated by a convention center authority, or a municipal
convention hall as defined in paragraph (1) of Section 11-65-1
of the Illinois Municipal Code, with contiguous exhibition
space ranging between 30,000 and 125,000 square feet.
    (h) "Convention center authority" means an Authority, as
defined by the Civic Center Code, that operates a municipal
convention center with contiguous exhibition space ranging
between 30,000 and 125,000 square feet.
    (i) "Incentive" means: (1) a financial incentive provided
by a unit of local government, a local promotion group, a
not-for-profit organization, a for-profit organization, or a
convention center authority to attract a convention, meeting,
or trade show held at a municipal convention center that, but
for the incentive, would not have occurred in the State or been
retained in the State; or (2) a financial incentive provided
by a unit of local government, a local promotion group, a
not-for-profit organization, a for-profit organization, or a
convention center authority for attracting a sporting event
held at its municipal amateur sports facility that, but for
the incentive, would not have occurred in the State or been
retained in the State; but (3) only a financial incentive
offered or provided to a person or entity in the form of
financial benefits or costs which are allowable costs pursuant
to the Grant Accountability and Transparency Act.
    (j) "Unit of local government" has the meaning provided in
Section 1 of Article VII of the Illinois Constitution.
    (k) "Local parks" means any park, recreation area, or
other similar facility owned or operated by a unit of local
government.
(Source: P.A. 101-10, eff. 6-5-19; 102-287, eff. 8-6-21.)
 
    (20 ILCS 665/4a)  (from Ch. 127, par. 200-24a)
    Sec. 4a. Funds.
    (1) All moneys deposited into in the Tourism Promotion
Fund pursuant to this subsection are allocated to the
Department for utilization, as appropriated, in the
performance of its powers under Section 4; except that during
fiscal year 2013, the Department shall reserve $9,800,000 of
the total funds available for appropriation in the Tourism
Promotion Fund for appropriation to the Historic Preservation
Agency for the operation of the Abraham Lincoln Presidential
Library and Museum and State historic sites; and except that
beginning in fiscal year 2019, moneys in the Tourism Promotion
Fund may also be allocated to the Illinois Department of
Agriculture, the Illinois Department of Natural Resources, and
the Abraham Lincoln Presidential Library and Museum for
utilization, as appropriated, to administer their
responsibilities as State agencies promoting tourism in
Illinois, and for tourism-related purposes.
    As soon as possible after the first day of each month,
beginning July 1, 1997 and ending on the effective date of this
amendatory Act of the 100th General Assembly, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Tourism Promotion Fund an
amount equal to 13% of the net revenue realized from the Hotel
Operators' Occupation Tax Act plus an amount equal to 13% 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. "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.
    (1.1) (Blank).
    (2) (Blank). As soon as possible after the first day of
each month, beginning July 1, 1997 and ending on the effective
date of this amendatory Act of the 100th General Assembly,
upon certification of the Department of Revenue, the
Comptroller shall order transferred and the Treasurer shall
transfer from the General Revenue Fund to the Tourism
Promotion Fund an amount equal to 8% of the net revenue
realized from the Hotel Operators' Occupation Tax 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. "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.
    All monies deposited in the Tourism Promotion Fund under
this subsection (2) shall be used solely as provided in this
subsection to advertise and promote tourism throughout
Illinois. Appropriations of monies deposited in the Tourism
Promotion Fund pursuant to this subsection (2) shall be used
solely for advertising to promote tourism, including but not
limited to advertising production and direct advertisement
costs, but shall not be used to employ any additional staff,
finance any individual event, or lease, rent or purchase any
physical facilities. The Department shall coordinate its
advertising under this subsection (2) with other public and
private entities in the State engaged in similar promotion
activities. Print or electronic media production made pursuant
to this subsection (2) for advertising promotion shall not
contain or include the physical appearance of or reference to
the name or position of any public officer. "Public officer"
means a person who is elected to office pursuant to statute, or
who is appointed to an office which is established, and the
qualifications and duties of which are prescribed, by statute,
to discharge a public duty for the State or any of its
political subdivisions.
    (3) (Blank). Notwithstanding anything in this Section to
the contrary, amounts transferred from the General Revenue
Fund to the Tourism Promotion Fund pursuant to this Section
shall not exceed $26,300,000 in State fiscal year 2012.
    (4) (Blank). As soon as possible after the first day of
each month, beginning July 1, 2017 and ending June 30, 2018, if
the amount of revenue deposited into the Tourism Promotion
Fund under subsection (c) of Section 6 of the Hotel Operators'
Occupation Tax Act is less than 21% of the net revenue realized
from the Hotel Operators' Occupation Tax during the preceding
month, then, upon certification of the Department of Revenue,
the State Comptroller shall direct and the State Treasurer
shall transfer from the General Revenue Fund to the Tourism
Promotion Fund an amount equal to the difference between 21%
of the net revenue realized from the Hotel Operators'
Occupation Tax during the preceding month and the amount of
revenue deposited into the Tourism Promotion Fund under
subsection (c) of Section 6 of the Hotel Operators' Occupation
Tax Act.
    (5) As soon as possible after the first day of each month,
beginning July 1, 2018, if the amount of revenue deposited
into the Tourism Promotion Fund under Section 6 of the Hotel
Operators' Occupation Tax Act is less than 21% of the net
revenue realized from the Hotel Operators' Occupation Tax
during the preceding month, then, upon certification of the
Department of Revenue, the State Comptroller shall direct and
the State Treasurer shall transfer from the General Revenue
Fund to the Tourism Promotion Fund an amount equal to the
difference between 21% of the net revenue realized from the
Hotel Operators' Occupation Tax during the preceding month and
the amount of revenue deposited into the Tourism Promotion
Fund under Section 6 of the Hotel Operators' Occupation Tax
Act.
    (6) In addition to any other transfers that may be
provided for by law, on the effective date of the changes made
to this Section by this amendatory Act of the 103rd General
Assembly, or as soon thereafter as practical, but no later
than June 30, 2023, the State Comptroller shall direct and the
State Treasurer shall transfer from the Tourism Promotion Fund
into the designated funds the following amounts:
        International Tourism Fund..............$2,274,267.36
        Chicago Travel Industry Promotion Fund..$4,396,916.95
        Local Tourism Fund......................$7,367,503.22
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
 
    (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, other units of local government, 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.
    (3) Subject to appropriation, the Department is authorized
to issue competitive grants with initial terms of up to 5 years
for the purpose of administering an incentive program that
will attract or retain conventions, meetings, sporting events,
and trade shows in Illinois with the goal of increasing
business or leisure travel.
(Source: P.A. 102-16, eff. 6-17-21; 102-287, eff. 8-6-21;
102-813, eff. 5-13-22.)
 
    Section 5-31. The Department of Human Services Act is
amended by adding Section 1-85 as follows:
 
    (20 ILCS 1305/1-85 new)
    Sec. 1-85. Home Illinois Program. Subject to
appropriation, the Department of Human Services shall
establish the Home Illinois Program. The Home Illinois Program
shall focus on preventing and ending homelessness in Illinois
and may include, but not be limited to, homeless prevention,
emergency and transitional housing, rapid rehousing, outreach,
capital investment, and related services and supports for
individuals at risk or experiencing homelessness. The
Department may establish program eligibility criteria and
other program requirements by rule. The Department of Human
Services may consult with the Capital Development Board, the
Department of Commerce and Economic Opportunity, and the
Illinois Housing Development Authority in the management and
disbursement of funds for capital related projects. The
Capital Development Board, the Department of Commerce and
Economic Opportunity, and the Illinois Housing Development
Authority shall act in a consulting role only for the
evaluation of applicants, scoring of applicants, or
administration of the grant program.
 
    Section 5-32. The Department of Innovation and Technology
Act is amended by adding Section 1-16 as follows:
 
    (20 ILCS 1370/1-16 new)
    Sec. 1-16. Personnel. The Governor may, with the advice
and consent of the Senate, appoint a person within the
Department to serve as the Deputy Secretary. The Deputy
Secretary shall receive an annual salary as set by the
Governor and shall be paid out of appropriations to the
Department. The Deputy Secretary shall not be subject to the
Personnel Code. The duties of the Deputy Secretary shall
include the coordination of the State's digital modernization
and other duties as assigned by the Secretary.
 
    Section 5-33. The Disabilities Services Act of 2003 is
amended by changing Sections 51, 52, and 53 as follows:
 
    (20 ILCS 2407/51)
    Sec. 51. Legislative intent. It is the intent of the
General Assembly to promote the civil rights of persons with
disabilities by providing community-based service for persons
with disabilities when such services are determined
appropriate and desired, as required by Title II of the
Americans with Disabilities Act under the United States
Supreme Court's decision in Olmstead v. L.C., 527 U.S. 581
(1999). In accordance with Section 6071 of the Deficit
Reduction Act of 2005 (P.L. 109-171), as amended by the
federal Consolidated Appropriations Act, 2021 (P.L. 116-260),
the purpose of this Act is (i) to identify and reduce barriers
or mechanisms, whether in State law, the State Medicaid Plan,
the State budget, or otherwise, that prevent or restrict the
flexible use of public funds to enable individuals with
disabilities to receive support for appropriate and necessary
long-term care services in settings of their choice; (ii) to
increase the use of home and community-based long-term care
services, rather than institutions or long-term care
facilities; (iii) to increase the ability of the State
Medicaid program to assure continued provision of home and
community-based long-term care services to eligible
individuals who choose to transition from an institution or a
long-term care facility to a community setting; and (iv) to
ensure that procedures are in place that are at least
comparable to those required under the qualified home and
community-based program to provide quality assurance for
eligible individuals receiving Medicaid home and
community-based long-term care services and to provide for
continuous quality improvement in such services. Utilizing the
framework created by the "Money Follows the Person"
demonstration project, approval received by the State on May
14, 2007, and any subsequently enacted "Money Follows the
Person" demonstration project or initiative terms and
conditions, the purpose of this Act is to codify and reinforce
the State's commitment to promote individual choice and
control and increase utilization of home and community-based
services through:
        (a) Increased ability of the State Medicaid program to
    ensure continued provision of home and community-based
    long-term care services to eligible individuals who choose
    to transition from an institution to a community setting.
        (b) Assessment and removal of barriers to community
    reintegration, including development of a comprehensive
    housing strategy.
        (c) Expand availability of consumer self-directed
    service options.
        (d) Increased use of home and community-based
    long-term care services, rather than institutions or
    long-term care facilities, such that the percentage of the
    State long-term care budget expended for community-based
    services increases from its current 28.5% to at least 37%
    in the next 5 years.
        (e) Creation and implementation of interagency
    agreements or budgetary mechanisms to allow for the
    flexible movement of allocated dollars from institutional
    budget appropriations to appropriations supporting home
    and community-based services or Medicaid State Plan
    options.
        (f) Creation of an equitable, clinically sound and
    cost-effective system for identification and review of
    community transition candidates across all long-term care
    systems; including improvement of prescreening, assessment
    for rapid reintegration and targeted review of longer stay
    residents, training and outreach education for providers
    and consumers on community alternatives across all
    long-term care systems.
        (g) Development and implementation of data and
    information systems to track individuals across service
    systems and funding streams; support responsive
    eligibility determination; facilitate placement and care
    decisions; identify individuals with potential for
    transition; and drive planning for the development of
    community-based alternatives.
        (h) Establishment of procedures that are at least
    comparable to those required under the qualified home and
    community-based program to provide quality assurance for
    eligible individuals receiving Medicaid home and
    community-based long-term care services and to provide for
    continuous quality improvement in such services.
        (i) Nothing in this amendatory Act of the 95th General
    Assembly shall diminish or restrict the choice of an
    individual to reside in an institution or the quality of
    care they receive.
(Source: P.A. 95-438, eff. 1-1-08.)
 
    (20 ILCS 2407/52)
    Sec. 52. Applicability; definitions. In accordance with
Section 6071 of the Deficit Reduction Act of 2005 (P.L.
109-171), as used in this Article:
    "Departments". The term "Departments" means for the
purposes of this Act, the Department of Human Services, the
Department on Aging, Department of Healthcare and Family
Services and Department of Public Health, unless otherwise
noted.
    "Home and community-based long-term care services". The
term "home and community-based long-term care services" means,
with respect to the State Medicaid program, a service aid, or
benefit, home and community-based services, including, but not
limited to, home health and personal care services, that are
provided to a person with a disability, and are voluntarily
accepted, as part of his or her long-term care that: (i) is
provided under the State's qualified home and community-based
program or that could be provided under such a program but is
otherwise provided under the Medicaid program; (ii) is
delivered in a qualified residence; and (iii) is necessary for
the person with a disability to live in the community.
    "ID/DD community care facility". The term "ID/DD community
care facility", for the purposes of this Article, means a
skilled nursing or intermediate long-term care facility
subject to licensure by the Department of Public Health under
the ID/DD Community Care Act or the MC/DD Act, an intermediate
care facility for persons with developmental disabilities
(ICF-DDs), and a State-operated developmental center or mental
health center, whether publicly or privately owned.
    "Money Follows the Person" Demonstration. Enacted by the
Deficit Reduction Act of 2005, as amended by the federal
Consolidated Appropriations Act, 2021 (P.L. 116-260), the
Money Follows the Person (MFP) Rebalancing Demonstration is
part of a comprehensive, coordinated strategy to assist
states, in collaboration with stakeholders, to make widespread
changes to their long-term care support systems. This
initiative will assist states in their efforts to reduce their
reliance on institutional care while developing
community-based long-term care opportunities, enabling the
elderly and people with disabilities to fully participate in
their communities.
    "Public funds" mean any funds appropriated by the General
Assembly to the Departments of Human Services, on Aging, of
Healthcare and Family Services and of Public Health for
settings and services as defined in this Article.
    "Qualified residence". The term "qualified residence"
means, with respect to an eligible individual: (i) a home
owned or leased by the individual or the individual's
authorized representative (as defined by P.L. 109-171); (ii)
an apartment with an individual lease, with lockable access
and egress, and which includes living, sleeping, bathing, and
cooking areas over which the individual or the individual's
family has domain and control; or (iii) a residence, in a
community-based residential setting, in which no more than 4
unrelated individuals reside. Where qualified residences are
not sufficient to meet the demand of eligible individuals,
time-limited exceptions to this definition may be developed
through administrative rule.
    "Self-directed services". The term "self-directed
services" means, with respect to home and community-based
long-term services for an eligible individual, those services
for the individual that are planned and purchased under the
direction and control of the individual or the individual's
authorized representative, including the amount, duration,
scope, provider, and location of such services, under the
State Medicaid program consistent with the following
requirements:
        (a) Assessment: there is an assessment of the needs,
    capabilities, and preference of the individual with
    respect to such services.
        (b) Individual service care or treatment plan: based
    on the assessment, there is development jointly with such
    individual or individual's authorized representative, a
    plan for such services for the individual that (i)
    specifies those services, if any, that the individual or
    the individual's authorized representative would be
    responsible for directing; (ii) identifies the methods by
    which the individual or the individual's authorized
    representative or an agency designated by an individual or
    representative will select, manage, and dismiss providers
    of such services.
(Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15;
99-642, eff. 7-28-16.)
 
    (20 ILCS 2407/53)
    Sec. 53. Rebalancing benchmarks.
    (a) Illinois' long-term care system is in a state of
transformation, as evidenced by the creation and subsequent
work products of the Disability Services Advisory Committee,
Older Adult Services Advisory Committee, Housing Task Force
and other executive and legislative branch initiatives.
    (b) Illinois' Money Follows the Person demonstrations or
initiatives capitalize demonstration approval capitalizes on
this progress and commit commits the State to transition
approximately 3,357 older persons and persons with
developmental, physical, or psychiatric disabilities from
institutional to home and community-based settings, as
appropriate resulting in an increased percentage of long-term
care community spending over the next 5 years.
    (c) (Blank). The State will endeavor to increase the
percentage of community-based long-term care spending over the
next 5 years according to the following timeline:
        Estimated baseline: 28.5%
        Year 1: 30%
        Year 2: 31%
        Year 3: 32%
        Year 4: 35%
        Year 5: 37%
    (d) The Departments will utilize interagency agreements
and will seek legislative authority to implement a Money
Follows the Person budgetary mechanism to allocate or
reallocate funds for the purpose of expanding the
availability, quality or stability of home and community-based
long-term care services and supports for persons with
disabilities.
    (e) The allocation of public funds for home and
community-based long-term care services shall not have the
effect of: (i) diminishing or reducing the quality of services
available to residents of long-term care facilities; (ii)
forcing any residents of long-term care facilities to
involuntarily accept home and community-based long-term care
services, or causing any residents of long-term care
facilities to be involuntarily transferred or discharged;
(iii) causing reductions in long-term care facility
reimbursement rates in effect as of July 1, 2008; or (iv)
diminishing access to a full array of long-term care options.
(Source: P.A. 95-438, eff. 1-1-08.)
 
    Section 5-35. The Illinois State Police Law of the Civil
Administrative Code of Illinois is amended by changing Section
2605-407 as follows:
 
    (20 ILCS 2605/2605-407)
    Sec. 2605-407. Illinois State Police Federal Projects
Fund.
    (a) The Illinois State Police Federal Projects Fund is
established as a federal trust fund in the State treasury.
This federal Trust Fund is established to receive funds
awarded to the Illinois State Police from the following: (i)
all federal departments and agencies for the specific purposes
established by the terms and conditions of the federal awards
and (ii) federal pass-through grants from State departments
and agencies for the specific purposes established by the
terms and conditions of the grant agreements. Any interest
earnings that are attributable to moneys in the federal trust
fund must be deposited into the Fund.
    (b) In addition to any other transfers that may be
provided for by law, on July 1, 2023, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $2,000,000 from the State
Police Services Fund to the Illinois State Police Federal
Projects Fund.
(Source: P.A. 102-538, eff. 8-20-21.)
 
    Section 5-40. The State Fire Marshal Act is amended by
adding Section 2.8 as follows:
 
    (20 ILCS 2905/2.8 new)
    Sec. 2.8. Fire Station Rehabilitation and Construction
Grant Program. The Office shall establish and administer a
Fire Station Rehabilitation and Construction Grant Program to
award grants to units of local government for the
rehabilitation or construction of fire stations. The Office
shall adopt any rules necessary for the implementation and
administration of this Section.
 
    Section 5-45. The Governor's Office of Management and
Budget Act is amended by adding Section 2.13 as follows:
 
    (20 ILCS 3005/2.13 new)
    Sec. 2.13. Appropriations; Railsplitter Tobacco Settlement
Authority Bonds. Subject to appropriation, the Office may make
payments from the Tobacco Settlement Recovery Fund to the
trustee of those bonds issued by the Railsplitter Tobacco
Settlement Authority with which the Authority has executed a
bond indenture pursuant to the terms of the Railsplitter
Tobacco Settlement Authority Act for the purpose of defeasing
outstanding bonds of the Authority.
 
    Section 5-47. The Illinois Emergency Management Agency Act
is amended by adding Section 17.8 as follows:
 
    (20 ILCS 3305/17.8 new)
    Sec. 17.8. IEMA State Projects Fund. The IEMA State
Projects Fund is created as a trust fund in the State treasury.
The Fund shall consist of any moneys appropriated to the
Agency for purposes of the Illinois' Not-For-Profit Security
Grant Program, a grant program authorized by subsection (g-5)
of Section 5 of this Act, to provide funding support for target
hardening activities and other physical security enhancements
for qualifying not-for-profit organizations that are at high
risk of terrorist attack. The Agency is authorized to use
moneys appropriated from the Fund to make grants to
not-for-profit organizations for target hardening activities,
security personnel, and physical security enhancements and for
the payment of administrative expenses associated with the
Not-For-Profit Security Grant Program. As used in this
Section, "target hardening activities" include, but are not
limited to, the purchase and installation of security
equipment on real property owned or leased by the
not-for-profit organization. Grants, gifts, and moneys from
any other source, public or private, may also be deposited
into the Fund and used for the purposes authorized by this Act.
 
    Section 5-50. The State Finance Act is amended by changing
Sections 5.62, 5.366, 5.581, 5.765, 5.857, 6, 6z-27, 6z-32,
6z-35, 6z-43, 6z-100, 6z-121, 6z-126, 8.3, 8.12, 8g-1, 13.2,
and 25 and by adding Sections 5.990, 5e-1, and 5h.6 as follows:
 
    (30 ILCS 105/5.62)  (from Ch. 127, par. 141.62)
    Sec. 5.62. The Working Capital Revolving Fund. This
Section is repealed on January 1, 2024.
(Source: Laws 1919, p. 946.)
 
    (30 ILCS 105/5.366)
    Sec. 5.366. The Live and Learn Fund. This Section is
repealed on January 1, 2024.
(Source: P.A. 88-78; 88-670, eff. 12-2-94.)
 
    (30 ILCS 105/5.581)
    Sec. 5.581. The Professional Sports Teams Education Fund.
This Section is repealed on January 1, 2024.
(Source: P.A. 95-331, eff. 8-21-07.)
 
    (30 ILCS 105/5.765)
    Sec. 5.765. The Soil and Water Conservation District Fund.
This Section is repealed on January 1, 2024.
(Source: P.A. 96-1377, eff. 1-1-11; 97-333, eff. 8-12-11.)
 
    (30 ILCS 105/5.857)
    (Section scheduled to be repealed on July 1, 2023)
    Sec. 5.857. The Capital Development Board Revolving Fund.
This Section is repealed July 1, 2025 2023.
(Source: P.A. 101-10, eff. 6-5-19; 101-645, eff. 6-26-20;
102-16, eff. 6-17-21; 102-699, eff. 4-19-22.)
 
    (30 ILCS 105/5.990 new)
    Sec. 5.990. The Imagination Library of Illinois Fund.
 
    (30 ILCS 105/5e-1 new)
    Sec. 5e-1. Transfers from Road Fund. In addition to any
other transfers that may be provided for by law, on July 1,
2023, or as soon thereafter as practical, the State
Comptroller shall direct and the State Treasurer shall
transfer the sum of $10,000,000 from the Road Fund to the
Federal Mass Transit Trust Fund. This Section is repealed on
January 1, 2025.
 
    (30 ILCS 105/5h.6 new)
    Sec. 5h.6. Cash flow borrowing and health insurance funds
liquidity.
    (a) To meet cash flow deficits and to maintain liquidity
in the Community College Health Insurance Security Fund, the
State Treasurer and the State Comptroller, as directed by the
Governor, shall make transfers, on and after July 1, 2023 and
through June 30, 2024, to the Community College Health
Insurance Security Fund out of the Health Insurance Reserve
Fund, to the extent allowed by federal law.
    The outstanding total transfers made from the Health
Insurance Reserve Fund to the Community College Health
Insurance Security Fund under this Section shall, at no time,
exceed $50,000,000. Once the amount of $50,000,000 has been
transferred from the Health Insurance Reserve Fund to the
Community College Health Insurance Security Fund, additional
transfers may be made from the Health Insurance Reserve Fund
to the Community College Health Insurance Security Fund under
this Section only to the extent that moneys have first been
retransferred from the Community College Health Insurance
Security Fund to the Health Insurance Reserve Fund.
    (b) If moneys have been transferred to the Community
College Health Insurance Security Fund pursuant to subsection
(a) of this Section, this amendatory Act of the 103rd General
Assembly shall constitute the continuing authority for and
direction to the State Treasurer and State Comptroller to
reimburse the Health Insurance Reserve Fund from the Community
College Health Insurance Security Fund by transferring to the
Health Insurance Reserve Fund, at such times and in such
amounts as directed by the Comptroller when necessary to
support appropriated expenditures from the Health Insurance
Reserve Fund, an amount equal to that transferred from the
Health Insurance Reserve Fund, except that any moneys
transferred pursuant to subsection (a) of this Section shall
be repaid to the fund of origin within 108 months after the
date on which they were borrowed. The continuing authority for
reimbursement provided for in this subsection (b) shall expire
96 months after the date of the last transfer made pursuant to
subsection (a) of this Section, or June 30, 2032, whichever is
sooner.
    (c) Beginning July 31, 2024, and every July 31 thereafter
until all moneys borrowed pursuant to this Section have been
repaid, the Comptroller shall annually report on every
transfer made pursuant to this Section. The report shall
identify the amount of each transfer, including the date and
the end-of-day balance of the Health Insurance Reserve Fund
and the Community College Health Insurance Security Fund on
the date each transfer was made, and the status of all funds
transferred under this Section for the previous fiscal year.
All reports under this Section shall be provided in an
electronic format to the Commission on Government Forecasting
and Accountability and to the Governor's Office of Management
and Budget.
 
    (30 ILCS 105/6)  (from Ch. 127, par. 142)
    Sec. 6. The gross or total proceeds, receipts and income
of all lands leased by the Department of Corrections and of all
industrial operations at the several State institutions and
divisions under the direction and supervision of the
Department of Corrections shall be covered into the State
treasury into a state trust fund to be known as the "The
Working Capital Revolving Fund". "Industrial operations", as
herein used, means and includes the operation of those State
institutions producing, by the use of materials, supplies and
labor, goods, or wares or merchandise to be sold. On July 1,
2023, or as soon thereafter as practical, the State
Comptroller shall direct and the State Treasurer shall
transfer the remaining balance from the Working Capital
Revolving Fund into the General Revenue Fund. Upon completion
of the transfer, the Working Capital Revolving Fund is
dissolved, and any future deposits due to that Fund and any
outstanding obligations or liabilities of that Fund shall pass
to the General Revenue Fund.
(Source: P.A. 90-372, eff. 7-1-98.)
 
    (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 Illinois State Auditing Act.
    Within 30 days after July 1, 2023 2022, or as soon
thereafter as practical, the State Comptroller shall order
transferred and the State Treasurer shall transfer from the
following funds moneys in the specified amounts for deposit
into the Audit Expense Fund:
African-American HIV/AIDS Response Fund................$1,421
Agricultural Premium Fund............................$122,719
Alzheimer's Awareness Fund.............................$1,499
Alzheimer's Disease Research, Care, and Support Fund.....$662
Amusement Ride and Patron Safety Fund..................$6,315
Assisted Living and Shared Housing Regulatory Fund.....$2,564
Capital Development Board Revolving Fund..............$15,118
Care Provider Fund for Persons with a Developmental
    Disability........................................$15,392
Carolyn Adams Ticket For The Cure Grant Fund.............$927
CDLIS/AAMVANET/NMVTIS Trust Fund (Commercial
    Driver's License Information
    System/American Association of
    Motor Vehicle Administrators
    network/National Motor Vehicle
    Title Information Service Trust Fund)..............$5,236
Chicago Police Memorial Foundation Fund..................$708
Chicago State University Education Improvement Fund...$13,666
Child Labor and Day and Temporary Labor
    Services Enforcement Fund.........................$11,991
Child Support Administrative Fund......................$5,287
Clean Air Act Permit Fund..............................$1,556
Coal Technology Development Assistance Fund............$6,936
Common School Fund...................................$343,892
Community Mental Health Medicaid Trust Fund...........$14,084
Corporate Franchise Tax Refund Fund....................$1,096
DCFS Children's Services Fund..........................$8,766
Death Certificate Surcharge Fund.......................$2,060
Death Penalty Abolition Fund...........................$2,448
Department of Business Services Special
    Operations Fund...................................$13,889
Department of Human Services Community Services Fund...$7,970
Downstate Public Transportation Fund..................$11,631
Dram Shop Fund.......................................$142,500
Driver Services Administration Fund....................$1,873
Drug Rebate Fund......................................$42,473
Drug Treatment Fund....................................$1,767
Education Assistance Fund..........................$2,031,292
Emergency Public Health Fund...........................$5,162
Environmental Protection Permit and Inspection Fund....$1,447
Estate Tax Refund Fund...................................$852
Facilities Management Revolving Fund..................$50,148
Facility Licensing Fund................................$5,522
Fair and Exposition Fund...............................$4,248
Feed Control Fund......................................$7,709
Fertilizer Control Fund................................$6,849
Fire Prevention Fund...................................$3,859
Fund for the Advancement of Education.................$24,772
General Assembly Operations Revolving Fund.............$1,146
General Professions Dedicated Fund.....................$4,039
General Revenue Fund..............................$17,653,153
Governor's Administrative Fund.........................$2,832
Governor's Grant Fund.................................$17,709
Grade Crossing Protection Fund...........................$930
Grant Accountability and Transparency Fund...............$805
Guardianship and Advocacy Fund........................$14,843
Hazardous Waste Fund.....................................$835
Health Facility Plan Review Fund.......................$1,776
Health and Human Services Medicaid Trust Fund..........$6,554
Healthcare Provider Relief Fund......................$407,107
Healthy Smiles Fund......................................$738
Home Care Services Agency Licensure Fund...............$3,101
Hospital Licensure Fund................................$1,688
Hospital Provider Fund...............................$138,829
ICCB Federal Trust Fund................................$9,968
ICJIA Violence Prevention Fund...........................$932
Illinois Affordable Housing Trust Fund................$17,236
Illinois Clean Water Fund..............................$2,152
Illinois Health Facilities Planning Fund...............$3,094
IMSA Income Fund......................................$12,417
Illinois Power Agency Operations Fund.................$62,583
Illinois School Asbestos Abatement Fund..................$784
Illinois State Fair Fund..............................$29,752
Illinois State Police Memorial Park Fund.................$681
Illinois Telecommunications Access Corporation Fund....$1,668
Illinois Underground Utility Facilities
    Damage Prevention Fund.............................$4,276
Illinois Veterans' Rehabilitation Fund.................$5,943
Illinois Workers' Compensation Commission
    Operations Fund..................................$243,187
Income Tax Refund Fund................................$54,420
Lead Poisoning Screening, Prevention, and
    Abatement Fund....................................$16,379
Live and Learn Fund...................................$25,492
Lobbyist Registration Administration Fund..............$1,471
Local Government Distributive Fund....................$44,025
Long Term Care Monitor/Receiver Fund..................$42,016
Long-Term Care Provider Fund..........................$13,537
Low-Level Radioactive Waste Facility Development
    and Operation Fund...................................$618
Mandatory Arbitration Fund.............................$2,104
Medical Special Purposes Trust Fund......................$786
Mental Health Fund.....................................$9,376
Mental Health Reporting Fund...........................$1,443
Metabolic Screening and Treatment Fund................$32,049
Monitoring Device Driving Permit Administration
    Fee Fund...........................................$1,616
Motor Fuel Tax Fund...................................$36,238
Motor Vehicle License Plate Fund......................$17,694
Multiple Sclerosis Research Fund.........................$758
Nuclear Safety Emergency Preparedness Fund............$26,117
Nursing Dedicated and Professional Fund................$2,420
Open Space Lands Acquisition and Development Fund........$658
Partners For Conservation Fund........................$89,847
Pension Stabilization Fund.............................$1,031
Personal Property Tax Replacement Fund...............$290,755
Pesticide Control Fund................................$30,513
Plumbing Licensure and Program Fund....................$6,276
Police Memorial Committee Fund...........................$813
Professional Services Fund............................$72,029
Public Health Laboratory Services Revolving Fund.......$5,816
Public Transportation Fund............................$46,826
Public Utility Fund..................................$198,423
Radiation Protection Fund.............................$11,034
Renewable Energy Resources Trust Fund..................$7,834
Road Fund............................................$226,150
Regional Transportation Authority Occupation
    and Use Tax Replacement Fund.......................$1,167
School Infrastructure Fund.............................$7,749
Secretary of State DUI Administration Fund.............$2,694
Secretary of State Identification Security
    and Theft Prevention Fund.........................$12,676
Secretary of State Police Services Fund..................$717
Secretary of State Special License Plate Fund..........$4,203
Secretary of State Special Services Fund..............$34,491
Securities Audit and Enforcement Fund..................$8,198
Solid Waste Management Fund............................$1,613
Special Olympics Illinois and Special
    Children's Charities Fund............................$852
Special Education Medicaid Matching Fund...............$5,131
Sports Wagering Fund...................................$4,450
State and Local Sales Tax Reform Fund..................$2,361
State Construction Account Fund.......................$37,865
State Gaming Fund.....................................$94,435
State Garage Revolving Fund............................$8,977
State Lottery Fund...................................$340,323
State Pensions Fund..................................$500,000
State Treasurer's Bank Services Trust Fund.............$1,295
Supreme Court Special Purposes Fund....................$1,722
Tattoo and Body Piercing Establishment
    Registration Fund....................................$950
Tax Compliance and Administration Fund.................$1,483
Technology Management Revolving Fund.................$186,193
Tobacco Settlement Recovery Fund......................$29,864
Tourism Promotion Fund................................$50,155
Transportation Regulatory Fund........................$78,256
Trauma Center Fund.....................................$1,960
Underground Storage Tank Fund..........................$3,630
University of Illinois Hospital Services Fund..........$6,712
Vehicle Hijacking and Motor Vehicle
    Theft Prevention and Insurance
    Verification Trust Fund...........................$10,970
Vehicle Inspection Fund................................$5,069
Weights and Measures Fund.............................$22,129
Youth Alcoholism and Substance Abuse Prevention Fund.....$526
Attorney General Court Ordered and Voluntary Compliance
    Payment Projects Fund.............................$38,974
Attorney General Sex Offender Awareness,
    Training, and Education Fund.........................$539
Aggregate Operations Regulatory Fund.....................$711
Agricultural Premium Fund.............................$25,265
Attorney General's State Projects and Court
    Ordered Distribution Fund.........................$43,667
Anna Veterans Home Fund...............................$15,792
Appraisal Administration Fund..........................$4,017
Attorney General Whistleblower Reward
    and Protection Fund...............................$22,896
Bank and Trust Company Fund...........................$78,017
Cannabis Expungement Fund..............................$4,501
Capital Development Board Revolving Fund...............$2,494
Care Provider Fund for Persons with
    a Developmental Disability.........................$5,707
CDLIS/AAMVAnet/NMVTIS Trust Fund.......................$1,702
Cemetery Oversight Licensing and Disciplinary Fund.....$5,002
Chicago State University Education
    Improvement Fund..................................$16,218
Child Support Administrative Fund......................$2,657
Clean Air Act Permit Fund.............................$10,108
Coal Technology Development Assistance Fund...........$12,943
Commitment to Human Services Fund....................$111,465
Common School Fund...................................$445,997
Community Mental Health Medicaid Trust Fund............$9,599
Community Water Supply Laboratory Fund...................$637
Credit Union Fund.....................................$16,048
DCFS Children's Services Fund........................$287,247
Department of Business Services
    Special Operations Fund............................$4,402
Department of Corrections Reimbursement
    and Education Fund................................$60,429
Design Professionals Administration
    and Investigation Fund.............................$3,362
Department of Human Services Community Services Fund...$5,239
Downstate Public Transportation Fund..................$30,625
Driver Services Administration Fund......................$639
Drivers Education Fund.................................$1,202
Drug Rebate Fund......................................$22,702
Drug Treatment Fund......................................$571
Drycleaner Environmental Response Trust Fund.............$846
Education Assistance Fund..........................$1,969,661
Environmental Protection Permit and
    Inspection Fund....................................$7,079
Facilities Management Revolving Fund..................$16,163
Federal High Speed Rail Trust Fund.....................$1,264
Federal Workforce Training Fund.......................$91,791
Feed Control Fund......................................$1,701
Fertilizer Control Fund................................$1,791
Fire Prevention Fund...................................$3,507
Firearm Dealer License Certification Fund................$648
Fund for the Advancement of Education.................$44,609
General Professions Dedicated Fund....................$31,353
General Revenue Fund..............................$17,663,958
Grade Crossing Protection Fund.........................$1,856
Hazardous Waste Fund...................................$8,446
Health and Human Services Medicaid Trust Fund..........$6,134
Healthcare Provider Relief Fund......................$185,164
Horse Racing Fund....................................$169,632
Hospital Provider Fund................................$63,346
ICCB Federal Trust Fund..............................$10,805
Illinois Affordable Housing Trust Fund.................$5,414
Illinois Charity Bureau Fund...........................$3,298
Illinois Clean Water Fund.............................$11,951
Illinois Forestry Development Fund....................$11,004
Illinois Gaming Law Enforcement Fund...................$1,869
IMSA Income Fund.......................................$2,188
Illinois Military Family Relief Fund...................$6,986
Illinois Power Agency Operations Fund.................$41,229
Illinois State Dental Disciplinary Fund................$6,127
Illinois State Fair Fund.................................$660
Illinois State Medical Disciplinary Fund..............$23,384
Illinois State Pharmacy Disciplinary Fund.............$10,308
Illinois Veterans Assistance Fund......................$2,016
Illinois Veterans' Rehabilitation Fund...................$862
Illinois Wildlife Preservation Fund....................$1,742
Illinois Workers' Compensation Commission
    Operations Fund....................................$4,476
Income Tax Refund Fund...............................$239,691
Insurance Financial Regulation Fund..................$104,462
Insurance Premium Tax Refund Fund.....................$23,121
Insurance Producer Administration Fund...............$104,566
International Tourism Fund.............................$1,985
LaSalle Veterans Home Fund............................$46,145
LEADS Maintenance Fund...................................$681
Live and Learn Fund....................................$8,120
Local Government Distributive Fund...................$154,289
Long-Term Care Provider Fund...........................$6,468
Manteno Veterans Home Fund............................$93,493
Mental Health Fund....................................$12,227
Mental Health Reporting Fund.............................$611
Monitoring Device Driving Permit
    Administration Fee Fund..............................$617
Motor Carrier Safety Inspection Fund...................$1,823
Motor Fuel Tax Fund..................................$103,497
Motor Vehicle License Plate Fund.......................$5,656
Motor Vehicle Theft Prevention and Insurance
    Verification Trust Fund............................$2,618
Nursing Dedicated and Professional Fund...............$11,973
Off-Highway Vehicle Trails Fund........................$1,994
Open Space Lands Acquisition and Development Fund.....$45,493
Optometric Licensing and Disciplinary Board Fund.......$1,169
Partners For Conservation Fund........................$19,950
Pawnbroker Regulation Fund.............................$1,053
Personal Property Tax Replacement Fund...............$203,036
Pesticide Control Fund.................................$6,845
Professional Services Fund.............................$2,778
Professions Indirect Cost Fund.......................$172,106
Public Pension Regulation Fund.........................$6,919
Public Transportation Fund............................$77,303
Quincy Veterans Home Fund.............................$91,704
Real Estate License Administration Fund...............$33,329
Registered Certified Public Accountants'
    Administration and Disciplinary Fund...............$3,617
Renewable Energy Resources Trust Fund..................$1,591
Rental Housing Support Program Fund....................$1,539
Residential Finance Regulatory Fund...................$20,510
Road Fund............................................$399,062
Regional Transportation Authority Occupation and
    Use Tax Replacement Fund...........................$5,205
Salmon Fund..............................................$655
School Infrastructure Fund............................$14,015
Secretary of State DUI Administration Fund.............$1,025
Secretary of State Identification Security
    and Theft Prevention Fund..........................$4,502
Secretary of State Special License Plate Fund..........$1,384
Secretary of State Special Services Fund...............$8,114
Securities Audit and Enforcement Fund..................$2,824
State Small Business Credit Initiative Fund............$4,331
Solid Waste Management Fund...........................$10,397
Special Education Medicaid Matching Fund...............$2,924
Sports Wagering Fund...................................$8,572
State Police Law Enforcement Administration Fund.......$6,822
State and Local Sales Tax Reform Fund.................$10,355
State Asset Forfeiture Fund............................$1,740
State Aviation Program Fund..............................$557
State Construction Account Fund......................$195,722
State Crime Laboratory Fund............................$7,743
State Gaming Fund....................................$204,660
State Garage Revolving Fund............................$3,731
State Lottery Fund...................................$129,814
State Offender DNA Identification System Fund..........$1,405
State Pensions Fund..................................$500,000
State Police Firearm Services Fund....................$16,122
State Police Services Fund............................$21,151
State Police Vehicle Fund..............................$3,013
State Police Whistleblower Reward
    and Protection Fund................................$2,452
Subtitle D Management Fund.............................$1,431
Supplemental Low-Income Energy Assistance Fund........$68,591
Tax Compliance and Administration Fund.................$5,259
Technology Management Revolving Fund.................$244,294
Tobacco Settlement Recovery Fund.......................$4,653
Tourism Promotion Fund................................$35,322
Traffic and Criminal Conviction Surcharge Fund.......$136,332
Underground Storage Tank Fund.........................$20,429
University of Illinois Hospital Services Fund..........$3,664
Vehicle Inspection Fund...............................$11,203
Violent Crime Victims Assistance Fund.................$14,202
Weights and Measures Fund..............................$6,127
Working Capital Revolving Fund........................$18,120
    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. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;
102-16, eff. 6-17-21; 102-699, eff. 4-19-22.)
 
    (30 ILCS 105/6z-32)
    Sec. 6z-32. Partners for Planning and Conservation.
    (a) The Partners for Conservation Fund (formerly known as
the Conservation 2000 Fund) and the Partners for Conservation
Projects Fund (formerly known as the Conservation 2000
Projects Fund) are created as special funds in the State
Treasury. These funds shall be used to establish a
comprehensive program to protect Illinois' natural resources
through cooperative partnerships between State government and
public and private landowners. Moneys in these Funds may be
used, subject to appropriation, by the Department of Natural
Resources, Environmental Protection Agency, and the Department
of Agriculture for purposes relating to natural resource
protection, planning, recreation, tourism, climate resilience,
and compatible agricultural and economic development
activities. Without limiting these general purposes, moneys in
these Funds may be used, subject to appropriation, for the
following specific purposes:
        (1) To foster sustainable agriculture practices and
    control soil erosion, 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
    administrative expenses.
        (2) To establish and protect a system of ecosystems in
    public and private ownership through conservation
    easements, incentives to public and private landowners,
    natural resource restoration and preservation, water
    quality protection and improvement, land use and watershed
    planning, technical assistance and grants, and land
    acquisition provided these mechanisms are all voluntary on
    the part of the landowner and do not involve the use of
    eminent domain.
        (3) To develop a systematic and long-term program to
    effectively measure and monitor natural resources and
    ecological conditions through investments in technology
    and involvement of scientific experts.
        (4) To initiate strategies to enhance, use, and
    maintain Illinois' inland lakes through education,
    technical assistance, research, and financial incentives.
        (5) To partner with private landowners and with units
    of State, federal, and local government and with
    not-for-profit organizations in order to integrate State
    and federal programs with Illinois' natural resource
    protection and restoration efforts and to meet
    requirements to obtain federal and other funds for
    conservation or protection of natural resources.
        (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.
        (7) To provide capacity grants to support soil and
    water conservation districts, including, but not limited
    to, developing soil health plans, conducting soil health
    assessments, peer-to-peer training, convening
    producer-led dialogues, professional development and
    travel stipends for meetings and educational events.
    (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, 2024
2023, from the General Revenue Fund to the Partners for
Conservation Fund, an amount equal to 1/10 of the amount set
forth below in fiscal year 1996 and an amount equal to 1/12 of
the amount set forth below in each of the other specified
fiscal years:
Fiscal Year Amount
1996$ 3,500,000
1997$ 9,000,000
1998$10,000,000
1999$11,000,000
2000$12,500,000
2001 through 2004$14,000,000
2005 $7,000,000
2006 $11,000,000
2007 $0
2008 through 2011 $14,000,000
2012 $12,200,000
2013 through 2017 $14,000,000
2018 $1,500,000
2019 $14,000,000
2020 $7,500,000
2021 through 2023 $14,000,000
2024 $18,000,000
    (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.
    (c-1) The State Comptroller and State Treasurer shall
automatically transfer on the last day of each month beginning
on July 31, 2022 and ending June 30, 2023, from the
Environmental Protection Permit and Inspection Fund to the
Partners for Conservation Fund, an amount equal to 1/12 of
$5,900,000.
    (d) There shall be deposited into the Partners for
Conservation Projects Fund such bond proceeds and other moneys
as may, from time to time, be provided by law.
(Source: P.A. 101-10, eff. 6-5-19; 102-16, eff. 6-17-21;
102-699, eff. 4-19-22.)
 
    (30 ILCS 105/6z-35)
    Sec. 6z-35. There is hereby created in the State Treasury
a special fund to be known as the Live and Learn Fund. The
Comptroller and the Treasurer shall transfer $1,742,000 from
the General Revenue Fund into the Live and Learn Fund each
month. The first transfer shall be made 60 days after the
effective date of this amendatory Act of 1993, with subsequent
transfers occurring on the first of each month. Moneys
deposited into the Fund may, subject to appropriation, be used
by the Secretary of State for any or all of the following
purposes:
        (a) An organ donation awareness or education program.
        (b) To provide additional funds for all types of
    library grants as authorized and administered by the
    Secretary of State as State Librarian.
    On July 1, 2023, any future deposits due to the Live and
Learn Fund and any outstanding obligations or liabilities of
that Fund shall pass to the General Revenue Fund. On November
1, 2023, or as soon thereafter as practical, the State
Comptroller shall direct and the State Treasurer shall
transfer the remaining balance from the Live and Learn Fund
into the Secretary of State Special Services Fund. This
Section is repealed on January 1, 2024.
(Source: P.A. 88-78.)
 
    (30 ILCS 105/6z-43)
    Sec. 6z-43. Tobacco Settlement Recovery Fund.
    (a) There is created in the State Treasury a special fund
to be known as the Tobacco Settlement Recovery Fund, which
shall contain 3 accounts: (i) the General Account, (ii) the
Tobacco Settlement Bond Proceeds Account and (iii) the Tobacco
Settlement Residual Account. There shall be deposited into the
several accounts of the Tobacco Settlement Recovery Fund and
the Attorney General Tobacco Fund all monies paid to the State
pursuant to (1) the Master Settlement Agreement entered in the
case of People of the State of Illinois v. Philip Morris, et
al. (Circuit Court of Cook County, No. 96-L13146) and (2) any
settlement with or judgment against any tobacco product
manufacturer other than one participating in the Master
Settlement Agreement in satisfaction of any released claim as
defined in the Master Settlement Agreement, as well as any
other monies as provided by law. Moneys shall be deposited
into the Tobacco Settlement Bond Proceeds Account and the
Tobacco Settlement Residual Account as provided by the terms
of the Railsplitter Tobacco Settlement Authority Act, provided
that an annual amount not less than $2,500,000, subject to
appropriation, shall be deposited into the Attorney General
Tobacco Fund for use only by the Attorney General's office.
The scheduled $2,500,000 deposit into the Tobacco Settlement
Residual Account for fiscal year 2011 should be transferred to
the Attorney General Tobacco Fund in fiscal year 2012 as soon
as this fund has been established. All other moneys available
to be deposited into the Tobacco Settlement Recovery Fund
shall be deposited into the General Account. An investment
made from moneys credited to a specific account constitutes
part of that account and such account shall be credited with
all income from the investment of such moneys. The Treasurer
may invest the moneys in the several accounts of the Fund in
the same manner, in the same types of investments, and subject
to the same limitations provided in the Illinois Pension Code
for the investment of pension funds other than those
established under Article 3 or 4 of the Code. Notwithstanding
the foregoing, to the extent necessary to preserve the
tax-exempt status of any bonds issued pursuant to the
Railsplitter Tobacco Settlement Authority Act, the interest on
which is intended to be excludable from the gross income of the
owners for federal income tax purposes, moneys on deposit in
the Tobacco Settlement Bond Proceeds Account and the Tobacco
Settlement Residual Account may be invested in obligations the
interest upon which is tax-exempt under the provisions of
Section 103 of the Internal Revenue Code of 1986, as now or
hereafter amended, or any successor code or provision.
    (b) Moneys on deposit in the Tobacco Settlement Bond
Proceeds Account and the Tobacco Settlement Residual Account
may be expended, subject to appropriation, for the purposes
authorized in subsection (g) of Section 3-6 of the
Railsplitter Tobacco Settlement Authority Act.
    (b-5) Moneys on deposit in the Tobacco Settlement Recovery
Fund may be expended, subject to appropriation, for payments
pursuant to Section 2.13 of the Governor's Office of
Management and Budget Act.
    (c) As soon as may be practical after June 30, 2001, upon
notification from and at the direction of the Governor, the
State Comptroller shall direct and the State Treasurer shall
transfer the unencumbered balance in the Tobacco Settlement
Recovery Fund as of June 30, 2001, as determined by the
Governor, into the Budget Stabilization Fund. The Treasurer
may invest the moneys in the Budget Stabilization Fund in the
same manner, in the same types of investments, and subject to
the same limitations provided in the Illinois Pension Code for
the investment of pension funds other than those established
under Article 3 or 4 of the Code.
    (d) All federal financial participation moneys received
pursuant to expenditures from the Fund shall be deposited into
the General Account.
(Source: P.A. 99-78, eff. 7-20-15.)
 
    (30 ILCS 105/6z-100)
    (Section scheduled to be repealed on July 1, 2023)
    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. 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, 2025 2023.
(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;
101-645, eff. 6-26-20; 102-16, eff. 6-17-21; 102-699, eff.
4-19-22.)
 
    (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, or as
otherwise provided by law and consistent with appropriations
of the General Assembly. 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, expended, or returned 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 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
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 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) The Illinois Emergency Management Agency, in
coordination with the Governor's Office of Management and
Budget, shall identify amounts derived from the State's
Coronavirus Relief Fund allocation and transferred from the
State CURE Fund as directed by the Governor under this Section
that remain unobligated and unexpended for the period that
ended on December 31, 2021. The Agency shall certify to the
State Comptroller and the State Treasurer the amounts
identified as unobligated and unexpended. The State
Comptroller shall direct and the State Treasurer shall
transfer the unobligated and unexpended funds identified by
the Agency and held in other funds of the State Treasury under
this Section to the State CURE Fund. 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; 102-16, eff. 6-17-21;
102-699, eff. 4-19-22.)
 
    (30 ILCS 105/6z-126)
    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 Vehicle Hijacking and Motor Vehicle Theft
Prevention and Insurance Verification Act. This Fund shall be
used by the Illinois Law Enforcement Training Standards Board
for the following purposes: (i) to fund law enforcement
certification compliance; (ii) for and the development and
provision of basic courses by Board-approved academics, and
in-service courses by approved academies; and (iii) for the
ordinary and contingent expenses of the Illinois Law
Enforcement Training Standards Board.
(Source: P.A. 102-16, eff. 6-17-21; 102-904, eff. 1-1-23;
102-1071, eff. 6-10-22; revised 12-13-22.)
 
    (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
    2022, 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 2023, 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 2024, for the purposes of
    a grant not to exceed $9,108,400 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 2022 when no
    more than $17,570,000 may be expended and except fiscal
    year 2023 when no more than $17,570,000 may be expended
    and except fiscal year 2024 when no more than $19,063,500
    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. Illinois State Police, except for expenditures with
    respect to the Division of Patrol Operations and Division
    of Criminal Investigation;
        2. Department of Transportation, only with respect to
    Intercity Rail Subsidies, except fiscal year 2022 when no
    more than $50,000,000 may be expended and except fiscal
    year 2023 when no more than $55,000,000 may be expended
    and except fiscal year 2024 when no more than $60,000,000
    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. Illinois State Police, except not more than 40% of
    the funds appropriated for the Division of Patrol
    Operations and Division of Criminal Investigation;
        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 2022 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 2023 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 2024
    for the purposes of a grant not to exceed $9,108,400 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 the
    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 Illinois 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 Illinois State Police. It shall not be
lawful to circumvent this limitation on appropriations by
governmental reorganization or other methods unless otherwise
provided in Section 5g of this Act.
    In fiscal year 1994, no Road Fund monies shall be
appropriated to the Secretary of State for the purposes of
this Section in excess of the total fiscal year 1991 Road Fund
appropriations to the Secretary of State for those purposes,
plus $9,800,000. It shall not be lawful to circumvent this
limitation on appropriations by governmental reorganization or
other method.
    Beginning with fiscal year 1995 and thereafter, no Road
Fund monies shall be appropriated to the Secretary of State
for the purposes of this Section in excess of the total fiscal
year 1994 Road Fund appropriations to the Secretary of State
for those purposes. It shall not be lawful to circumvent this
limitation on appropriations by governmental reorganization or
other methods.
    Beginning with fiscal year 2000, total Road Fund
appropriations to the Secretary of State for the purposes of
this Section shall not exceed the amounts specified for the
following fiscal years:
    Fiscal Year 2000$80,500,000;
    Fiscal Year 2001$80,500,000;
    Fiscal Year 2002$80,500,000;
    Fiscal Year 2003$130,500,000;
    Fiscal Year 2004$130,500,000;
    Fiscal Year 2005$130,500,000;
    Fiscal Year 2006 $130,500,000;
    Fiscal Year 2007 $130,500,000;
    Fiscal Year 2008$130,500,000;
    Fiscal Year 2009 $130,500,000.
    For fiscal year 2010, no road fund moneys shall be
appropriated to the Secretary of State.
    Beginning in fiscal year 2011, moneys in the Road Fund
shall be appropriated to the Secretary of State for the
exclusive purpose of paying refunds due to overpayment of fees
related to Chapter 3 of the Illinois Vehicle Code unless
otherwise provided for by law.
    It shall not be lawful to circumvent this limitation on
appropriations by governmental reorganization or other
methods.
    No new program may be initiated in fiscal year 1991 and
thereafter that is not consistent with the limitations imposed
by this Section for fiscal year 1984 and thereafter, insofar
as appropriation of Road Fund monies is concerned.
    Nothing in this Section prohibits transfers from the Road
Fund to the State Construction Account Fund under Section 5e
of this Act; nor to the General Revenue Fund, as authorized by
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. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;
102-16, eff. 6-17-21; 102-538, eff. 8-20-21; 102-699, eff.
4-19-22; 102-813, eff. 5-13-22.)
 
    (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 2025 2024, 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) (Blank). 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 2024 2023, 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 2025 2024 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. 101-10, eff. 6-5-19; 101-487, eff. 8-23-19;
101-636, eff. 6-10-20; 102-16, eff. 6-17-21; 102-699, eff.
4-19-22.)
 
    (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).
    (s) (Blank).
    (t) (Blank).
    (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.
    (z) In addition to any other transfers that may be
provided for by law, on April 19, 2022 (the effective date of
Public Act 102-699), 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 of
$148,000,000 from the General Revenue Fund to the Build
Illinois Bond Fund.
    (aa) In addition to any other transfers that may be
provided for by law, on April 19, 2022 (the effective date of
Public Act 102-699), 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 of
$180,000,000 from the General Revenue Fund to the Rebuild
Illinois Projects Fund.
    (bb) In addition to any other transfers that may be
provided for by law, on July 1, 2022, 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.
    (cc) In addition to any other transfers that may be
provided for by law, on July 1, 2022, 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.
    (dd) In addition to any other transfers that may be
provided by law, on April 19, 2022 (the effective date of
Public Act 102-700), 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 of
$685,000,000 from the General Revenue Fund to the Income Tax
Refund Fund. Moneys from this transfer shall be used for the
purpose of making the one-time rebate payments provided under
Section 212.1 of the Illinois Income Tax Act.
    (ee) In addition to any other transfers that may be
provided by law, beginning on April 19, 2022 (the effective
date of Public Act 102-700) and until December 31, 2023, at the
direction of the Department of Revenue, the State Comptroller
shall direct and the State Treasurer shall transfer from the
General Revenue Fund to the Income Tax Refund Fund any amounts
needed beyond the amounts transferred in subsection (dd) to
make payments of the one-time rebate payments provided under
Section 212.1 of the Illinois Income Tax Act.
    (ff) In addition to any other transfers that may be
provided for by law, on April 19, 2022 (the effective date of
Public Act 102-700), 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 of
$720,000,000 from the General Revenue Fund to the Budget
Stabilization Fund.
    (gg) In addition to any other transfers that may be
provided for by law, on July 1, 2022, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $280,000,000 from the
General Revenue Fund to the Budget Stabilization Fund.
    (hh) In addition to any other transfers that may be
provided for by law, on July 1, 2022, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $200,000,000 from the
General Revenue Fund to the Pension Stabilization Fund.
    (ii) In addition to any other transfers that may be
provided for by law, on January 1, 2023, or as soon thereafter
as practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $850,000,000 from the
General Revenue Fund to the Budget Stabilization Fund.
    (jj) In addition to any other transfers that may be
provided for by law, at a time or times during Fiscal Year 2023
as directed by the Governor, the State Comptroller shall
direct and the State Treasurer shall transfer up to a total of
$400,000,000 from the General Revenue Fund to the Large
Business Attraction Fund.
    (kk) In addition to any other transfers that may be
provided for by law, on January 1, 2023, or as soon thereafter
as practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $72,000,000 from the
General Revenue Fund to the Disaster Response and Recovery
Fund.
    (ll) In addition to any other transfers that may be
provided for by law, on the effective date of the changes made
to this Section by this amendatory Act of the 103rd General
Assembly, or as soon thereafter as practical, but no later
than June 30, 2023, the State Comptroller shall direct and the
State Treasurer shall transfer the sum of $200,000,000 from
the General Revenue Fund to the Pension Stabilization Fund.
    (mm) In addition to any other transfers that may be
provided for by law, beginning on the effective date of the
changes made to this Section by this amendatory Act of the
103rd General Assembly and until June 30, 2024, as directed by
the Governor, the State Comptroller shall direct and the State
Treasurer shall transfer up to a total of $1,500,000,000 from
the General Revenue Fund to the State Coronavirus Urgent
Remediation Emergency Fund.
    (nn) In addition to any other transfers that may be
provided for by law, beginning on the effective date of the
changes made to this Section by this amendatory Act of the
103rd General Assembly and until June 30, 2024, as directed by
the Governor, the State Comptroller shall direct and the State
Treasurer shall transfer up to a total of $424,000,000 from
the General Revenue Fund to the Build Illinois Bond Fund.
    (oo) In addition to any other transfers that may be
provided for by law, on July 1, 2023, 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.
    (pp) In addition to any other transfers that may be
provided for by law, on July 1, 2023, 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.
(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;
102-16, eff. 6-17-21; 102-699, eff. 4-19-22; 102-700, Article
40, Section 40-5, eff. 4-19-22; 102-700, Article 80, Section
80-5, eff. 4-19-22; 102-1115, eff. 1-9-23.)
 
    (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.
    The Department of Central Management Services is
authorized to make transfers not exceeding 2% of the aggregate
amount appropriated to it, within the same treasury fund, from
the various line items appropriated to the Department, into
the following line item appropriations: auto liability claims
and related expenses and payment of claims under the State
Employee Indemnification Act.
    (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).
    (c-7) (Blank).
    (c-8) (Blank). 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.
    (c-9) Special provisions for State fiscal year 2023.
Notwithstanding any other provision of this Section, for State
fiscal year 2023, 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
2023 shall not exceed 4% of the aggregate amount appropriated
to that State agency for operational or lump sum expenses for
State fiscal year 2023. 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-10) Special provisions for State fiscal year 2024.
Notwithstanding any other provision of this Section, for State
fiscal year 2024, 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
2024 shall not exceed 8% of the aggregate amount appropriated
to that State agency for operational or lump sum expenses for
State fiscal year 2024. 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.
    (g) For State fiscal year 2024 and each fiscal year
thereafter, if requested by an agency chief executive officer
and authorized and approved by the Comptroller, the
Comptroller may direct and the Treasurer shall transfer funds
from the General Revenue Fund to fund payroll expenses that
meet the payroll transaction exception criteria as defined by
the Comptroller in the Statewide Accounting Management System
(SAMS) Manual. The agency shall then transfer these funds back
to the General Revenue Fund within 7 days.
(Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19;
101-275, eff. 8-9-19; 101-636, eff. 6-10-20; 102-16, eff.
6-17-21; 102-699, eff. 4-19-22.)
 
    (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, and each
fiscal year thereafter 2019, 2020, 2021, 2022, and 2023,
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 4-month
    period ending at the close of business on October 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. 101-10, eff. 6-5-19; 101-275, eff. 8-9-19;
101-636, eff. 6-10-20; 102-16, eff. 6-17-21; 102-291, eff.
8-6-21; 102-699, eff. 4-19-22; 102-813, eff. 5-13-22.)
 
    Section 5-55. 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 2024 2023 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. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;
102-16, eff. 6-17-21; 102-699, eff. 4-19-22.)
 
    Section 5-60. The Railsplitter Tobacco Settlement
Authority Act is amended by changing Section 3-5 as follows:
 
    (30 ILCS 171/3-5)
    Sec. 3-5. Certain powers of the Authority. The Authority
shall have the power to:
        (1) sue and be sued;
        (2) have a seal and alter the same at pleasure;
        (3) make and alter by-laws for its organization and
    internal management and make rules and regulations
    governing the use of its property and facilities;
        (4) appoint by and with the consent of the Attorney
    General, assistant attorneys for such Authority; those
    assistant attorneys shall be under the control, direction,
    and supervision of the Attorney General and shall serve at
    his or her pleasure;
        (5) retain special counsel, subject to the approval of
    the Attorney General, as needed from time to time, and fix
    their compensation, provided however, such special counsel
    shall be subject to the control, direction and supervision
    of the Attorney General and shall serve at his or her
    pleasure;
        (6) make and execute contracts and all other
    instruments necessary or convenient for the exercise of
    its powers and functions under this Section and to
    commence any action to protect or enforce any right
    conferred upon it by any law, contract, or other
    agreement, provided that any underwriter, financial
    advisor, bond counsel, or other professional providing
    services to the Authority may be selected pursuant to
    solicitations issued and completed by the Governor's
    Office of Management and Budget for those services;
        (7) appoint officers and agents, prescribe their
    duties and qualifications, fix their compensation and
    engage the services of private consultants and counsel on
    a contract basis for rendering professional and technical
    assistance and advice, provided that this shall not be
    construed to limit the authority of the Attorney General
    provided in Section 4 of the Attorney General Act;
        (8) pay its operating expenses and its financing
    costs, including its reasonable costs of issuance and sale
    and those of the Attorney General, if any, in a total
    amount not greater than 1% of the principal amount of the
    proceeds of the bond sale;
        (9) borrow money in its name and issue negotiable
    bonds and provide for the rights of the holders thereof as
    otherwise provided in this Act;
        (10) procure insurance against any loss in connection
    with its activities, properties, and assets in such amount
    and from such insurers as it deems desirable;
        (11) invest any funds or other moneys under its
    custody and control in investment securities, including in
    defeasance collateral, as that term is defined in any bond
    indenture to which the Authority is party, or under any
    related bond facility;
        (12) as security for the payment of the principal of
    and interest on any bonds issued by it pursuant to this Act
    and any agreement made in connection therewith and for its
    obligations under any related bond facility, pledge all or
    any part of the tobacco settlement revenues;
        (13) receive payments, transfers of funds, or other
    moneys from any source in furtherance of a defeasance of
    bonds, provide notice to an indenture trustee of the
    defeasance of outstanding bonds, and execute and deliver
    those instruments necessary to discharge the lien of the
    trustee and the security interest of the holders of
    outstanding bonds created under an indenture; and
        (14) do any and all things necessary or convenient to
    carry out its purposes and exercise the powers expressly
    given and granted in this Section.
(Source: P.A. 96-958, eff. 7-1-10.)
 
    Section 5-62. The Illinois Procurement Code is amended by
changing Sections 1-10, 10-10, and 10-20 as follows:
 
    (30 ILCS 500/1-10)
    Sec. 1-10. Application.
    (a) This Code applies only to procurements for which
bidders, offerors, potential contractors, or contractors were
first solicited on or after July 1, 1998. This Code shall not
be construed to affect or impair any contract, or any
provision of a contract, entered into based on a solicitation
prior to the implementation date of this Code as described in
Article 99, including, but not limited to, any covenant
entered into with respect to any revenue bonds or similar
instruments. All procurements for which contracts are
solicited between the effective date of Articles 50 and 99 and
July 1, 1998 shall be substantially in accordance with this
Code and its intent.
    (b) This Code shall apply regardless of the source of the
funds with which the contracts are paid, including federal
assistance moneys. This Code shall not apply to:
        (1) Contracts between the State and its political
    subdivisions or other governments, or between State
    governmental bodies, except as specifically provided in
    this Code.
        (2) Grants, except for the filing requirements of
    Section 20-80.
        (3) Purchase of care, except as provided in Section
    5-30.6 of the Illinois Public Aid Code and this Section.
        (4) Hiring of an individual as an employee and not as
    an independent contractor, whether pursuant to an
    employment code or policy or by contract directly with
    that individual.
        (5) Collective bargaining contracts.
        (6) Purchase of real estate, except that notice of
    this type of contract with a value of more than $25,000
    must be published in the Procurement Bulletin within 10
    calendar days after the deed is recorded in the county of
    jurisdiction. The notice shall identify the real estate
    purchased, the names of all parties to the contract, the
    value of the contract, and the effective date of the
    contract.
        (7) Contracts necessary to prepare for anticipated
    litigation, enforcement actions, or investigations,
    provided that the chief legal counsel to the Governor
    shall give his or her prior approval when the procuring
    agency is one subject to the jurisdiction of the Governor,
    and provided that the chief legal counsel of any other
    procuring entity subject to this Code shall give his or
    her prior approval when the procuring entity is not one
    subject to the jurisdiction of the Governor.
        (8) (Blank).
        (9) Procurement expenditures by the Illinois
    Conservation Foundation when only private funds are used.
        (10) (Blank).
        (11) Public-private agreements entered into according
    to the procurement requirements of Section 20 of the
    Public-Private Partnerships for Transportation Act and
    design-build agreements entered into according to the
    procurement requirements of Section 25 of the
    Public-Private Partnerships for Transportation Act.
        (12) (A) Contracts for legal, financial, and other
    professional and artistic services entered into by the
    Illinois Finance Authority in which the State of Illinois
    is not obligated. Such contracts shall be awarded through
    a competitive process authorized by the members of the
    Illinois Finance Authority and are subject to Sections
    5-30, 20-160, 50-13, 50-20, 50-35, and 50-37 of this Code,
    as well as the final approval by the members of the
    Illinois Finance Authority of the terms of the contract.
        (B) Contracts for legal and financial services entered
    into by the Illinois Housing Development Authority in
    connection with the issuance of bonds in which the State
    of Illinois is not obligated. Such contracts shall be
    awarded through a competitive process authorized by the
    members of the Illinois Housing Development Authority and
    are subject to Sections 5-30, 20-160, 50-13, 50-20, 50-35,
    and 50-37 of this Code, as well as the final approval by
    the members of the Illinois Housing Development Authority
    of the terms of the contract.
        (13) Contracts for services, commodities, and
    equipment to support the delivery of timely forensic
    science services in consultation with and subject to the
    approval of the Chief Procurement Officer as provided in
    subsection (d) of Section 5-4-3a of the Unified Code of
    Corrections, except for the requirements of Sections
    20-60, 20-65, 20-70, and 20-160 and Article 50 of this
    Code; however, the Chief Procurement Officer may, in
    writing with justification, waive any certification
    required under Article 50 of this Code. For any contracts
    for services which are currently provided by members of a
    collective bargaining agreement, the applicable terms of
    the collective bargaining agreement concerning
    subcontracting shall be followed.
        On and after January 1, 2019, this paragraph (13),
    except for this sentence, is inoperative.
        (14) Contracts for participation expenditures required
    by a domestic or international trade show or exhibition of
    an exhibitor, member, or sponsor.
        (15) Contracts with a railroad or utility that
    requires the State to reimburse the railroad or utilities
    for the relocation of utilities for construction or other
    public purpose. Contracts included within this paragraph
    (15) shall include, but not be limited to, those
    associated with: relocations, crossings, installations,
    and maintenance. For the purposes of this paragraph (15),
    "railroad" means any form of non-highway ground
    transportation that runs on rails or electromagnetic
    guideways and "utility" means: (1) public utilities as
    defined in Section 3-105 of the Public Utilities Act, (2)
    telecommunications carriers as defined in Section 13-202
    of the Public Utilities Act, (3) electric cooperatives as
    defined in Section 3.4 of the Electric Supplier Act, (4)
    telephone or telecommunications cooperatives as defined in
    Section 13-212 of the Public Utilities Act, (5) rural
    water or waste water systems with 10,000 connections or
    less, (6) a holder as defined in Section 21-201 of the
    Public Utilities Act, and (7) municipalities owning or
    operating utility systems consisting of public utilities
    as that term is defined in Section 11-117-2 of the
    Illinois Municipal Code.
        (16) Procurement expenditures necessary for the
    Department of Public Health to provide the delivery of
    timely newborn screening services in accordance with the
    Newborn Metabolic Screening Act.
        (17) Procurement expenditures necessary for the
    Department of Agriculture, the Department of Financial and
    Professional Regulation, the Department of Human Services,
    and the Department of Public Health to implement the
    Compassionate Use of Medical Cannabis Program and Opioid
    Alternative Pilot Program requirements and ensure access
    to medical cannabis for patients with debilitating medical
    conditions in accordance with the Compassionate Use of
    Medical Cannabis Program Act.
        (18) This Code does not apply to any procurements
    necessary for the Department of Agriculture, the
    Department of Financial and Professional Regulation, the
    Department of Human Services, the Department of Commerce
    and Economic Opportunity, and the Department of Public
    Health to implement the Cannabis Regulation and Tax Act if
    the applicable agency has made a good faith determination
    that it is necessary and appropriate for the expenditure
    to fall within this exemption and if the process is
    conducted in a manner substantially in accordance with the
    requirements of Sections 20-160, 25-60, 30-22, 50-5,
    50-10, 50-10.5, 50-12, 50-13, 50-15, 50-20, 50-21, 50-35,
    50-36, 50-37, 50-38, and 50-50 of this Code; however, for
    Section 50-35, compliance applies only to contracts or
    subcontracts over $100,000. Notice of each contract
    entered into under this paragraph (18) that is related to
    the procurement of goods and services identified in
    paragraph (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 agency 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 this 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 includes, at a minimum, an annual summary of the
    monthly information reported to the Chief Procurement
    Officer. This exemption becomes inoperative 5 years after
    June 25, 2019 (the effective date of Public Act 101-27).
        (19) Acquisition of modifications or adjustments,
    limited to assistive technology devices and assistive
    technology services, adaptive equipment, repairs, and
    replacement parts to provide reasonable accommodations (i)
    that enable a qualified applicant with a disability to
    complete the job application process and be considered for
    the position such qualified applicant desires, (ii) that
    modify or adjust the work environment to enable a
    qualified current employee with a disability to perform
    the essential functions of the position held by that
    employee, (iii) to enable a qualified current employee
    with a disability to enjoy equal benefits and privileges
    of employment as are enjoyed by other similarly situated
    employees without disabilities, and (iv) that allow a
    customer, client, claimant, or member of the public
    seeking State services full use and enjoyment of and
    access to its programs, services, or benefits.
        For purposes of this paragraph (19):
        "Assistive technology devices" means any item, piece
    of equipment, or product system, whether acquired
    commercially off the shelf, modified, or customized, that
    is used to increase, maintain, or improve functional
    capabilities of individuals with disabilities.
        "Assistive technology services" means any service that
    directly assists an individual with a disability in
    selection, acquisition, or use of an assistive technology
    device.
        "Qualified" has the same meaning and use as provided
    under the federal Americans with Disabilities Act when
    describing an individual with a disability.
        (20) Procurement expenditures necessary for the
    Illinois Commerce Commission to hire third-party
    facilitators pursuant to Sections 16-105.17 and 16-108.18
    of the Public Utilities Act or an ombudsman pursuant to
    Section 16-107.5 of the Public Utilities Act, a
    facilitator pursuant to Section 16-105.17 of the Public
    Utilities Act, or a grid auditor pursuant to Section
    16-105.10 of the Public Utilities Act.
        (21) Procurement expenditures for the purchase,
    renewal, and expansion of software, software licenses, or
    software maintenance agreements that support the efforts
    of the Illinois State Police to enforce, regulate, and
    administer the Firearm Owners Identification Card Act, the
    Firearm Concealed Carry Act, the Firearms Restraining
    Order Act, the Firearm Dealer License Certification Act,
    the Law Enforcement Agencies Data System (LEADS), the
    Uniform Crime Reporting Act, the Criminal Identification
    Act, the Uniform Conviction Information Act, and the Gun
    Trafficking Information Act, or establish or maintain
    record management systems necessary to conduct human
    trafficking investigations or gun trafficking or other
    stolen firearm investigations. This paragraph (21) applies
    to contracts entered into on or after the effective date
    of this amendatory Act of the 102nd General Assembly and
    the renewal of contracts that are in effect on the
    effective date of this amendatory Act of the 102nd General
    Assembly.
        (22) Contracts for project management services and
    system integration services required for the completion of
    the State's enterprise resource planning project. This
    exemption becomes inoperative 5 years after the effective
    date of the changes made to this Section by this
    amendatory Act of the 103rd General Assembly. This
    paragraph (22) applies to contracts entered into on or
    after the effective date of the changes made to this
    Section by this amendatory Act of the 103rd General
    Assembly and the renewal of contracts that are in effect
    on the effective date of the changes made to this Section
    by this amendatory Act of the 103rd General Assembly.
    Notwithstanding any other provision of law, for contracts
with an annual value of more than $100,000 entered into on or
after October 1, 2017 under an exemption provided in any
paragraph of this subsection (b), except paragraph (1), (2),
or (5), each State agency shall post to the appropriate
procurement bulletin 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. 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.
    (c) This Code does not apply to the electric power
procurement process provided for under Section 1-75 of the
Illinois Power Agency Act and Section 16-111.5 of the Public
Utilities Act.
    (d) Except for Section 20-160 and Article 50 of this Code,
and as expressly required by Section 9.1 of the Illinois
Lottery Law, the provisions of this Code do not apply to the
procurement process provided for under Section 9.1 of the
Illinois Lottery Law.
    (e) This Code does not apply to the process used by the
Capital Development Board to retain a person or entity to
assist the Capital Development Board with its duties related
to the determination of costs of a clean coal SNG brownfield
facility, as defined by Section 1-10 of the Illinois Power
Agency Act, as required in subsection (h-3) of Section 9-220
of the Public Utilities Act, including calculating the range
of capital costs, the range of operating and maintenance
costs, or the sequestration costs or monitoring the
construction of clean coal SNG brownfield facility for the
full duration of construction.
    (f) (Blank).
    (g) (Blank).
    (h) This Code does not apply to the process to procure or
contracts entered into in accordance with Sections 11-5.2 and
11-5.3 of the Illinois Public Aid Code.
    (i) Each chief procurement officer may access records
necessary to review whether a contract, purchase, or other
expenditure is or is not subject to the provisions of this
Code, unless such records would be subject to attorney-client
privilege.
    (j) This Code does not apply to the process used by the
Capital Development Board to retain an artist or work or works
of art as required in Section 14 of the Capital Development
Board Act.
    (k) This Code does not apply to the process to procure
contracts, or contracts entered into, by the State Board of
Elections or the State Electoral Board for hearing officers
appointed pursuant to the Election Code.
    (l) This Code does not apply to the processes used by the
Illinois Student Assistance Commission to procure supplies and
services paid for from the private funds of the Illinois
Prepaid Tuition Fund. As used in this subsection (l), "private
funds" means funds derived from deposits paid into the
Illinois Prepaid Tuition Trust Fund and the earnings thereon.
    (m) This Code shall apply regardless of the source of
funds with which contracts are paid, including federal
assistance moneys. Except as specifically provided in this
Code, this Code shall not apply to procurement expenditures
necessary for the Department of Public Health to conduct the
Healthy Illinois Survey in accordance with Section 2310-431 of
the Department of Public Health Powers and Duties Law of the
Civil Administrative Code of Illinois.
(Source: P.A. 101-27, eff. 6-25-19; 101-81, eff. 7-12-19;
101-363, eff. 8-9-19; 102-175, eff. 7-29-21; 102-483, eff
1-1-22; 102-558, eff. 8-20-21; 102-600, eff. 8-27-21; 102-662,
eff. 9-15-21; 102-721, eff. 1-1-23; 102-813, eff. 5-13-22;
102-1116, eff. 1-10-23.)
 
    (30 ILCS 500/10-10)
    Sec. 10-10. Independent State purchasing officers.
    (a) The chief procurement officer shall appoint and
determine the salary of a State purchasing officer for each
agency that the chief procurement officer is responsible for
under Section 1-15.15. A State purchasing officer shall be
located in the State agency that the officer serves but shall
report to his or her respective chief procurement officer. The
State purchasing officer shall have direct communication with
agency staff assigned to assist with any procurement process.
At the direction of his or her respective chief procurement
officer, a State purchasing officer shall have the authority
to (i) review any contract or contract amendment prior to
execution to ensure that applicable procurement and
contracting standards were followed and (ii) approve or reject
contracts for a purchasing agency. If the State purchasing
officer provides written approval of the contract, the head of
the applicable State agency shall have the authority to sign
and enter into that contract. All actions of a State
purchasing officer are subject to review by a chief
procurement officer in accordance with procedures and policies
established by the chief procurement officer.
    (a-5) A State purchasing officer may (i) attend any
procurement meetings; (ii) access any records or files related
to procurement; (iii) submit reports to the chief procurement
officer on procurement issues; (iv) ensure the State agency is
maintaining appropriate records; and (v) ensure transparency
of the procurement process.
    (a-10) If a State purchasing officer is aware of
misconduct, waste, or inefficiency with respect to State
procurement, the State purchasing officer shall advise the
State agency of the issue in writing. If the State agency does
not correct the issue, the State purchasing officer shall
report the problem, in writing, to the chief procurement
officer and appropriate Inspector General.
    (b) In addition to any other requirement or qualification
required by State law, within 30 months after appointment, a
State purchasing officer must be a Certified Professional
Public Buyer or a Certified Public Purchasing Officer,
pursuant to certification by the Universal Public Purchasing
Certification Council or the Institute for Supply Management.
A State purchasing officer shall serve a term of 5 years
beginning on the date of the officer's appointment. A State
purchasing officer shall have an office located in the State
agency that the officer serves but shall report to the chief
procurement officer. A State purchasing officer may be removed
by a chief procurement officer for cause after a hearing by the
Executive Ethics Commission. The chief procurement officer or
executive officer of the State agency housing the State
purchasing officer may institute a complaint against the State
purchasing officer by filing such a complaint with the
Commission and the Commission shall have a public hearing
based on the complaint. The State purchasing officer, chief
procurement officer, and executive officer of the State agency
shall receive notice of the hearing and shall be permitted to
present their respective arguments on the complaint. After the
hearing, the Commission shall make a non-binding
recommendation on whether the State purchasing officer shall
be removed. The salary of a State purchasing officer shall be
established by the chief procurement officer and may not be
diminished during the officer's term. In the absence of an
appointed State purchasing officer, the applicable chief
procurement officer shall exercise the procurement authority
created by this Code and may appoint a temporary acting State
purchasing officer.
    (c) Each State purchasing officer owes a fiduciary duty to
the State.
(Source: P.A. 100-43, eff. 8-9-17.)
 
    (30 ILCS 500/10-20)
    Sec. 10-20. Independent chief procurement officers.
    (a) Appointment. Within 60 calendar days after the
effective date of this amendatory Act of the 96th General
Assembly, the Executive Ethics Commission, with the advice and
consent of the Senate shall appoint or approve 4 chief
procurement officers, one for each of the following
categories:
        (1) for procurements for construction and
    construction-related services committed by law to the
    jurisdiction or responsibility of the Capital Development
    Board;
        (2) for procurements for all construction,
    construction-related services, operation of any facility,
    and the provision of any service or activity committed by
    law to the jurisdiction or responsibility of the Illinois
    Department of Transportation, including the direct or
    reimbursable expenditure of all federal funds for which
    the Department of Transportation is responsible or
    accountable for the use thereof in accordance with federal
    law, regulation, or procedure, the chief procurement
    officer recommended for approval under this item appointed
    by the Secretary of Transportation after consent by the
    Executive Ethics Commission;
        (3) for all procurements made by a public institution
    of higher education; and
        (4) for all other procurement needs of State agencies.
    For fiscal year 2024, the Executive Ethics Commission
shall set aside from its appropriation those amounts necessary
for the use of the 4 chief procurement officers for the
ordinary and contingent expenses of their respective
procurement offices. From the amounts set aside by the
Commission, each chief procurement officer shall control the
internal operations of his or her procurement office and shall
procure the necessary equipment, materials, and services to
perform the duties of that office, including hiring necessary
procurement personnel, legal advisors and other employees, and
may establish, in the exercise of the chief procurement
officer's discretion, the compensation of the office's
employees, which includes the State purchasing officers and
any legal advisors. The Executive Ethics Commission shall have
no control over the employees of the chief procurement
officers. The Executive Ethics Commission shall provide
administrative support services, including payroll, for each
procurement office. A chief procurement officer shall be
responsible to the Executive Ethics Commission but must be
located within the agency that the officer provides with
procurement services. The chief procurement officer for higher
education shall have an office located within the Board of
Higher Education, unless otherwise designated by the Executive
Ethics Commission. The chief procurement officer for all other
procurement needs of the State shall have an office located
within the Department of Central Management Services, unless
otherwise designated by the Executive Ethics Commission.
    (b) Terms and independence. Each chief procurement officer
appointed under this Section shall serve for a term of 5 years
beginning on the date of the officer's appointment. The chief
procurement officer may be removed for cause after a hearing
by the Executive Ethics Commission. The Governor or the
director of a State agency directly responsible to the
Governor may institute a complaint against the officer by
filing such complaint with the Commission. The Commission
shall have a hearing based on the complaint. The officer and
the complainant shall receive reasonable notice of the hearing
and shall be permitted to present their respective arguments
on the complaint. After the hearing, the Commission shall make
a finding on the complaint and may take disciplinary action,
including but not limited to removal of the officer.
    The salary of a chief procurement officer shall be
established by the Executive Ethics Commission and may not be
diminished during the officer's term. The salary may not
exceed the salary of the director of a State agency for which
the officer serves as chief procurement officer.
    (c) Qualifications. In addition to any other requirement
or qualification required by State law, each chief procurement
officer must within 12 months of employment be a Certified
Professional Public Buyer or a Certified Public Purchasing
Officer, pursuant to certification by the Universal Public
Purchasing Certification Council, and must reside in Illinois.
    (d) Fiduciary duty. Each chief procurement officer owes a
fiduciary duty to the State.
    (e) Vacancy. In case of a vacancy in one or more of the
offices of a chief procurement officer under this Section
during the recess of the Senate, the Executive Ethics
Commission shall make a temporary appointment until the next
meeting of the Senate, when the Executive Ethics Commission
shall nominate some person to fill the office, and any person
so nominated who is confirmed by the Senate shall hold office
during the remainder of the term and until his or her successor
is appointed and qualified. If the Senate is not in session at
the time this amendatory Act of the 96th General Assembly
takes effect, the Executive Ethics Commission shall make a
temporary appointment as in the case of a vacancy.
    (f) (Blank).
    (g) (Blank).
(Source: P.A. 98-1076, eff. 1-1-15.)
 
    Section 5-65. The Illinois Works Jobs Program Act is
amended by changing Section 20-15 as follows:
 
    (30 ILCS 559/20-15)
    Sec. 20-15. Illinois Works Preapprenticeship Program;
Illinois Works Bid Credit Program.
    (a) The Illinois Works Preapprenticeship Program is
established and shall be administered by the Department. The
goal of the Illinois Works Preapprenticeship Program is to
create a network of community-based organizations throughout
the State that will recruit, prescreen, and provide
preapprenticeship skills training, for which participants may
attend free of charge and receive a stipend, to create a
qualified, diverse pipeline of workers who are prepared for
careers in the construction and building trades. Upon
completion of the Illinois Works Preapprenticeship Program,
the candidates will be skilled and work-ready.
    (b) There is created the Illinois Works Fund, a special
fund in the State treasury. The Illinois Works Fund shall be
administered by the Department. The Illinois Works Fund shall
be used to provide funding for community-based organizations
throughout the State. In addition to any other transfers that
may be provided for by law, on and after July 1, 2019 at the
direction of the Director of the Governor's Office of
Management and Budget, the State Comptroller shall direct and
the State Treasurer shall transfer amounts not exceeding a
total of $50,000,000 $25,000,000 from the Rebuild Illinois
Projects Fund to the Illinois Works Fund.
    (c) Each community-based organization that receives
funding from the Illinois Works Fund shall provide an annual
report to the Illinois Works Review Panel by April 1 of each
calendar year. The annual report shall include the following
information:
        (1) a description of the community-based
    organization's recruitment, screening, and training
    efforts;
        (2) the number of individuals who apply to,
    participate in, and complete the community-based
    organization's program, broken down by race, gender, age,
    and veteran status; and
    (3) the number of the individuals referenced in item (2)
    of this subsection who are initially accepted and placed
    into apprenticeship programs in the construction and
    building trades.
    (d) The Department shall create and administer the
Illinois Works Bid Credit Program that shall provide economic
incentives, through bid credits, to encourage contractors and
subcontractors to provide contracting and employment
opportunities to historically underrepresented populations in
the construction industry.
    The Illinois Works Bid Credit Program shall allow
contractors and subcontractors to earn bid credits for use
toward future bids for public works projects contracted by the
State or an agency of the State in order to increase the
chances that the contractor and the subcontractors will be
selected.
    Contractors or subcontractors may be eligible for bid
credits for employing apprentices who have completed the
Illinois Works Preapprenticeship Program on public works
projects contracted by the State or any agency of the State.
Contractors or subcontractors shall earn bid credits at a rate
established by the Department and based on labor hours worked
on State-contracted public works projects by apprentices who
have completed the Illinois Works Preapprenticeship Program.
The Department shall establish the rate by rule and shall
publish it on the Department's website. The rule may include
maximum bid credits allowed per contractor, per subcontractor,
per apprentice, per bid, or per year.
    The Illinois Works Credit Bank is hereby created and shall
be administered by the Department. The Illinois Works Credit
Bank shall track the bid credits.
    A contractor or subcontractor who has been awarded bid
credits under any other State program for employing
apprentices who have completed the Illinois Works
Preapprenticeship Program is not eligible to receive bid
credits under the Illinois Works Bid Credit Program relating
to the same contract.
    The Department shall report to the Illinois Works Review
Panel the following: (i) the number of bid credits awarded by
the Department; (ii) the number of bid credits submitted by
the contractor or subcontractor to the agency administering
the public works contract; and (iii) the number of bid credits
accepted by the agency for such contract. Any agency that
awards bid credits pursuant to the Illinois Works Credit Bank
Program shall report to the Department the number of bid
credits it accepted for the public works contract.
    Upon a finding that a contractor or subcontractor has
reported falsified records to the Department in order to
fraudulently obtain bid credits, the Department may bar the
contractor or subcontractor from participating in the Illinois
Works Bid Credit Program and may suspend the contractor or
subcontractor from bidding on or participating in any public
works project. False or fraudulent claims for payment relating
to false bid credits may be subject to damages and penalties
under applicable law.
    (e) The Department shall adopt any rules deemed necessary
to implement this Section. In order to provide for the
expeditious and timely implementation of this Act, the
Department may adopt emergency rules. The adoption of
emergency rules authorized by this subsection is deemed to be
necessary for the public interest, safety, and welfare.
(Source: P.A. 101-31, eff. 6-28-19; 101-601, eff. 12-10-19.)
 
    Section 5-70. The Private Colleges and Universities
Capital Distribution Formula Act is amended by changing
Section 25-15 as follows:
 
    (30 ILCS 769/25-15)
    Sec. 25-15. Transfer of funds to another independent
college.
    (a) If an institution received a grant under this Article
and subsequently fails to meet the definition of "independent
college", the remaining funds shall be re-distributed as
provided in Section 25-10 to those institutions that have an
active grant under this Article, unless the campus or
facilities for which the grant was given are subsequently
operated by another institution that qualifies as an
independent college under this Article.
    (b) If the facilities of a former independent college are
operated by another entity that qualifies as an independent
college as provided in subsection (a) of this Section, then
the entire balance of the grant provided under this Article
remaining on the date the former independent college ceased
operations, including any amount that had been withheld after
the former independent college ceased operations, shall be
transferred to the successor independent college for the
purpose of the grant operating those facilities for the
duration of the grant.
    (c) In the event that, on or before July 16, 2014 (the
effective date of Public Act 98-715) this amendatory Act of
the 98th General Assembly, the remaining funds have been
re-allocated or re-distributed to other independent colleges,
or the Illinois Board of Higher Education has planned for the
remaining funds to be re-allocated or re-distributed to other
independent colleges, before the 5-year period provided under
this Act for the utilization of funds has ended, any funds so
re-allocated or re-distributed shall be deducted from future
allocations to those other independent colleges and
re-allocated or re-distributed to the initial institution or
the successor entity operating the facilities of the original
institution if: (i) the institution that failed to meet the
definition of "independent college" once again meets the
definition of "independent college" before the 5-year period
has expired; or (ii) the facility or facilities of the former
independent college are operated by another entity that
qualifies as an independent college before the 5-year period
has expired.
    (d) Notwithstanding subsection (a) of this Section, on or
after the effective date of the changes made to this Section by
this amendatory Act of the 103rd General Assembly, remaining
funds returned to the State by an institution that failed to
meet the definition of "independent college" and that received
a grant from appropriations enacted prior to June 28, 2019,
shall not be re-distributed. Any such funds shall instead be
added to the funds made available in the first grant cycle
under subsection (d) of Section 25-10 by the Board of Higher
Education following the effective date of the changes made to
this Section by this amendatory Act of the 103rd General
Assembly and shall be distributed pursuant to the formula as
provided in subsection (d) of Section 25-10.
(Source: P.A. 101-10, eff. 6-5-19.)
 
    Section 5-75. The Illinois Income Tax Act is amended by
changing Section 901 as follows:
 
    (35 ILCS 5/901)
    Sec. 901. Collection authority.
    (a) In general. The Department shall collect the taxes
imposed by this Act. The Department shall collect certified
past due child support amounts under Section 2505-650 of the
Department of Revenue Law 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 and continuing through July 31, 2022, 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; (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; and (iii)
beginning February 1, 2022, 6.06% of the net revenue realized
from the tax imposed by subsection (p) of Section 201 of this
Act upon electing pass-through entities. Beginning August 1,
2022 and continuing through July 31, 2023, 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) 6.16% 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;
(ii) 6.85% 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; and (iii) 6.16% of
the net revenue realized from the tax imposed by subsection
(p) of Section 201 of this Act upon electing pass-through
entities. Beginning August 1, 2023, 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) 6.47% 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;
(ii) 6.85% 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; and (iii) 6.47% of
the net revenue realized from the tax imposed by subsection
(p) of Section 201 of this Act upon electing pass-through
entities. 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 into 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.
    (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 fiscal year
    2023, the Annual Percentage shall be 9.25%. For fiscal
    year 2024, the Annual Percentage shall be 9.15%. 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)(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
    fiscal year 2023, the Annual Percentage shall be 14.5%.
    For fiscal year 2024, the Annual Percentage shall be 14%.
    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), except that in
    State fiscal years 2022 and 2023, moneys in the Income Tax
    Refund Fund shall also be used to pay one-time rebate
    payments as provided under Sections 208.5 and 212.1.
        (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,
    and excluding for fiscal year 2022 amounts attributable to
    transfers from the General Revenue Fund authorized by
    Public Act 102-700 this amendatory Act of the 102nd
    General Assembly.
        (5) This Act shall constitute an irrevocable and
    continuing appropriation from the Income Tax Refund Fund
    for the purposes of (i) paying refunds upon the order of
    the Director in accordance with the provisions of this
    Section and (ii) paying one-time rebate payments under
    Sections 208.5 and 212.1.
    (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. 101-8, see Section 99 for effective date;
101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-636, eff.
6-10-20; 102-16, eff. 6-17-21; 102-558, eff. 8-20-21; 102-658,
eff. 8-27-21; 102-699, eff. 4-19-22; 102-700, eff. 4-19-22;
102-813, eff. 5-13-22; revised 8-2-22.)
 
    Section 5-80. 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 revenue
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 into in the Build Illinois Fund
in the State Treasury for each State fiscal year 40% of the
amount of total net revenue proceeds from the tax imposed by
subsection (a) of Section 3. Of the remaining 60%: (i) ,
$5,000,000 shall be deposited into 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 (ii) an amount equal to the then applicable
Advance Amount additional $8,000,000 shall be deposited into
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 the then applicable Advance Amount
$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, 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
revenue proceeds beginning on August 1, 2011 through June 30,
2023, from the tax imposed by subsection (a) of Section 3 after
all required deposits into 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 and through June 30, 2023, 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 this that Act during the previous month less
the amount paid out during that same month as refunds to
taxpayers for overpayment of liability under this that Act.
    Beginning on July 1, 2023, of the remaining 60% of the
amount of total net revenue realized from the tax imposed
under subsection (a) of Section 3, after all required deposits
into the Illinois Sports Facilities Fund:
        (1) an amount equal to 8% of the net revenue realized
    under this Act for the preceding month shall be deposited
    as follows: 82% to the Local Tourism Fund and 18% to the
    Chicago Travel Industry Promotion Fund; and
        (2) an amount equal to 4.5% of the net revenue
    realized under this Act for the preceding month shall be
    deposited as follows: 55% to the Chicago Travel Industry
    Promotion Fund and 45% to the International Tourism Fund.
    After making all these deposits, any remaining net revenue
realized from all other proceeds of the tax imposed under
subsection (a) of Section 3 shall be deposited into 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 payroll 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. 102-16, eff. 6-17-21.)
 
    Section 5-85. The Motor Fuel Tax Law is amended by
changing Section 8 as follows:
 
    (35 ILCS 505/8)  (from Ch. 120, par. 424)
    Sec. 8. Distribution of proceeds of tax. 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 into 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 and
Section 13a as a result of the increase in the tax rate under
subsection (a) of Section 2 authorized by Public Act 101-32
shall be deposited transferred each month into the
Transportation Renewal Fund; provided, however, that the
amount that represents the part (b) portion of the rate under
Section 13a shall be deposited each month into the Motor Fuel
Tax Fund and the Transportation Renewal Fund in the same
proportion as the amount collected under subsection (a) of
Section 2;
    (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; $5,500,000 in fiscal year 2022 and each
fiscal year thereafter shall be transferred to the
Transportation Regulatory Fund 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. 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; 102-16, eff. 6-17-21; 102-558, eff.
8-20-21; 102-699, eff. 4-19-22.)
 
    Section 5-87. The Illinois Pension Code is amended by
changing Sections 1A-112, 2-121.1, and 16-132 and by adding
Sections 2-105.3 and 2-105.4 as follows:
 
    (40 ILCS 5/1A-112)
    Sec. 1A-112. Fees.
    (a) Every pension fund that is required to file an annual
statement under Section 1A-109 shall pay to the Department an
annual compliance fee. In the case of a pension fund under
Article 3 or 4 of this Code, (i) prior to the conclusion of the
transition period, the annual compliance fee shall be 0.02% (2
basis points) of the total assets of the pension fund, as
reported in the most current annual statement of the fund, but
not more than $8,000 and (ii) after the conclusion of the
transition period, the annual compliance fee shall be $8,000
and shall be paid by the Consolidated Fund. In the case of all
other pension funds and retirement systems, the annual
compliance fee shall be $8,000. Effective July 1, 2023, each
pension fund established under Article 3 or 4 of this Code
shall pay an annual compliance fee of at least 0.02% but not
more than 0.05% of the total assets of the pension fund, as
reported in the most current annual statement of the fund, to
the Department of Insurance unless the appropriate
Consolidated Fund agrees to conduct an audit or examination of
all pension funds as provided in Section 1A-104. The
Department shall have the discretion to set the annual
compliance fee to be paid by each pension fund to cover the
cost of the compliance audits. The Department shall provide
written notice to each Article 3 and Article 4 pension fund of
the amount of the annual compliance fee due not less than 60
days prior to the fee payment deadline.
    (b) The annual compliance fee shall be due on June 30 for
the following State fiscal year, except that the fee payable
in 1997 for fiscal year 1998 shall be due no earlier than 30
days following the effective date of this amendatory Act of
1997.
    (c) Any information obtained by the Division that is
available to the public under the Freedom of Information Act
and is either compiled in published form or maintained on a
computer processible medium shall be furnished upon the
written request of any applicant and the payment of a
reasonable information services fee established by the
Director, sufficient to cover the total cost to the Division
of compiling, processing, maintaining, and generating the
information. The information may be furnished by means of
published copy or on a computer processed or computer
processible medium.
    No fee may be charged to any person for information that
the Division is required by law to furnish to that person.
    (d) Except as otherwise provided in this Section, all fees
and penalties collected by the Department under this Code
shall be deposited into the Public Pension Regulation Fund.
    (e) Fees collected under subsection (c) of this Section
and money collected under Section 1A-107 shall be deposited
into the Technology Management Revolving Fund and credited to
the account of the Department's Public Pension Division. This
income shall be used exclusively for the purposes set forth in
Section 1A-107. Notwithstanding the provisions of Section
408.2 of the Illinois Insurance Code, no surplus funds
remaining in this account shall be deposited in the Insurance
Financial Regulation Fund. All money in this account that the
Director certifies is not needed for the purposes set forth in
Section 1A-107 of this Code shall be transferred to the Public
Pension Regulation Fund.
    (f) Nothing in this Code prohibits the General Assembly
from appropriating funds from the General Revenue Fund to the
Department for the purpose of administering or enforcing this
Code.
(Source: P.A. 100-23, eff. 7-6-17; 101-610, eff. 1-1-20.)
 
    (40 ILCS 5/2-105.3 new)
    Sec. 2-105.3. Tier 1 participant; Tier 2 participant.
    "Tier 1 participant": A participant who first became a
participant before January 1, 2011.
    "Tier 2 participant": A participant who first became a
participant on or after January 1, 2011.
 
    (40 ILCS 5/2-105.4 new)
    Sec. 2-105.4. Tier 1 retiree. "Tier 1 retiree" means a
former Tier 1 participant who has made the election to retire
and has terminated service.
 
    (40 ILCS 5/2-121.1)  (from Ch. 108 1/2, par. 2-121.1)
    Sec. 2-121.1. Survivor's annuity; amount annuity - amount.
    (a) A surviving spouse shall be entitled to 66 2/3% of the
amount of retirement annuity to which the participant or
annuitant was entitled on the date of death, without regard to
whether the participant had attained age 55 prior to his or her
death, subject to a minimum payment of 10% of salary. If a
surviving spouse, regardless of age, has in his or her care at
the date of death any eligible child or children of the
participant, the survivor's annuity shall be the greater of
the following: (1) 66 2/3% of the amount of retirement annuity
to which the participant or annuitant was entitled on the date
of death, or (2) 30% of the participant's salary increased by
10% of salary on account of each such child, subject to a total
payment for the surviving spouse and children of 50% of
salary. If eligible children survive but there is no surviving
spouse, or if the surviving spouse dies or becomes
disqualified by remarriage while eligible children survive,
each eligible child shall be entitled to an annuity of 20% of
salary, subject to a maximum total payment for all such
children of 50% of salary.
    However, the survivor's annuity payable under this Section
shall not be less than 100% of the amount of retirement annuity
to which the participant or annuitant was entitled on the date
of death, if he or she is survived by a dependent disabled
child.
    The salary to be used for determining these benefits shall
be the salary used for determining the amount of retirement
annuity as provided in Section 2-119.01.
    (b) Upon the death of a participant after the termination
of service or upon death of an annuitant, the maximum total
payment to a surviving spouse and eligible children, or to
eligible children alone if there is no surviving spouse, shall
be 75% of the retirement annuity to which the participant or
annuitant was entitled, unless there is a dependent disabled
child among the survivors.
    (c) When a child ceases to be an eligible child, the
annuity to that child, or to the surviving spouse on account of
that child, shall thereupon cease, and the annuity payable to
the surviving spouse or other eligible children shall be
recalculated if necessary.
    Upon the ineligibility of the last eligible child, the
annuity shall immediately revert to the amount payable upon
death of a participant or annuitant who leaves no eligible
children. If the surviving spouse is then under age 50, the
annuity as revised shall be deferred until the attainment of
age 50.
    (d) Beginning January 1, 1990, every survivor'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 on or after the first anniversary
of the commencement of the annuity, by an amount equal to 3% of
the current amount of the annuity, including any previous
increases under this Article. Such increases shall apply
without regard to whether the deceased member was in service
on or after the effective date of this amendatory Act of 1991,
but shall not accrue for any period prior to January 1, 1990.
    (d-5) Notwithstanding any other provision of this Article,
the initial survivor's annuity of a survivor of a participant
who first becomes a participant on or after January 1, 2011
(the effective date of Public Act 96-889) shall be in the
amount of 66 2/3% of the amount of the retirement annuity to
which the participant or annuitant was entitled on the date of
death and 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 on or after the first
anniversary of the commencement of the annuity, by an amount
equal to 3% or the annual unadjusted percentage increase in
the Consumer Price Index for All Urban Consumers as determined
by the Public Pension Division of the Department of Insurance
under subsection (a) of Section 2-108.1, whichever is less, of
the survivor's annuity then being paid.
    The provisions of this subsection (d-5) shall not apply to
a survivor's annuity of a survivor of a participant who died in
service before January 1, 2023.
    (e) Notwithstanding any other provision of this Article,
beginning January 1, 1990, the minimum survivor's annuity
payable to any person who is entitled to receive a survivor's
annuity under this Article shall be $300 per month, without
regard to whether or not the deceased participant was in
service on the effective date of this amendatory Act of 1989.
    (f) In the case of a proportional survivor's annuity
arising under the Retirement Systems Reciprocal Act where the
amount payable by the System on January 1, 1993 is less than
$300 per month, the amount payable by the System shall be
increased beginning on that date by a monthly amount equal to
$2 for each full year that has expired since the annuity began.
    (g) Notwithstanding any other provision of this Code, the
survivor's annuity payable to an eligible survivor of a Tier 2
participant who died in service prior to January 1, 2023 shall
be calculated in accordance with the provisions applicable to
the survivors of a deceased Tier 1 participant.
Notwithstanding Section 1-103.1, the changes to this Section
made by this amendatory Act of the 103rd General Assembly
apply without regard to whether the participant was in active
service before the effective date of the changes made to this
Section by this amendatory Act of the 103rd General Assembly.
(Source: P.A. 96-889, eff. 1-1-11; 96-1490, eff. 1-1-11.)
 
    (40 ILCS 5/16-132)  (from Ch. 108 1/2, par. 16-132)
    Sec. 16-132. Retirement annuity eligibility. A member who
has at least 20 years of creditable service is entitled to a
retirement annuity upon or after attainment of age 55. A
member who has at least 10 but less than 20 years of creditable
service is entitled to a retirement annuity upon or after
attainment of age 60. A member who has at least 5 but less than
10 years of creditable service is entitled to a retirement
annuity upon or after attainment of age 62. A member who (i)
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, (ii) has earned at least 5 years of contributing
creditable service as an employee of a department as defined
in Section 14-103.04, and (iii) retires on or after January 1,
2001 is entitled to a retirement annuity upon or after
attainment of 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.
    A member who is eligible to receive a retirement annuity
of at least 74.6% of final average salary and will attain age
55 on or before December 31 during the year which commences on
July 1 shall be deemed to attain age 55 on the preceding June
1.
    A member meeting the above eligibility conditions is
entitled to a retirement annuity upon written application to
the board setting forth the date the member wishes the
retirement annuity to commence. However, the effective date of
the retirement annuity shall be no earlier than the day
following the last day of creditable service, regardless of
the date of official termination of employment; however, upon
written application within 6 months after the effective date
of the changes made to this Section by this amendatory Act of
the 103rd General Assembly by a member or annuitant, the
creditable service and earnings received in the last fiscal
year of employment may be disregarded when determining the
retirement effective date and the retirement benefit except
that the effective date of a retirement annuity may be after
the date of official termination of employment as long as such
employment is for (1) less than 10 days in length; and (2) less
than $2,500 $2,000 in creditable earnings; and (3) the last
fiscal year of employment includes only a fiscal year
beginning on or after July 1, 2016 and ending before June
30,2023 compensation. The retirement effective date may not,
as a result of the application of this amendatory Act of the
103rd General Assembly, be earlier than July 1, 2016.
    To be eligible for a retirement annuity, a member shall
not be employed as a teacher in the schools included under this
System or under Article 17, except (i) as provided in Section
16-118 or 16-150.1, (ii) if the member is disabled (in which
event, eligibility for salary must cease), or (iii) if the
System is required by federal law to commence payment due to
the member's age; the changes to this sentence made by this
amendatory Act of the 93rd General Assembly apply without
regard to whether the member terminated employment before or
after its effective date.
(Source: P.A. 102-871, eff. 5-13-22.)
 
    (40 ILCS 5/2-105.1 rep.)
    (40 ILCS 5/2-105.2 rep.)
    Section 5-88. The Illinois Pension Code is amended by
repealing Sections 2-105.1 and 2-105.2.
 
    Section 5-89. The Innovation Development and Economy Act
is amended by changing Sections 20, 30, and 50 as follows:
 
    (50 ILCS 470/20)
    Sec. 20. Approval of STAR bond projects. The governing
body of a political subdivision may establish one or more STAR
bond projects in any STAR bond district. A STAR bond project
which is partially outside the boundaries of a municipality
must also be approved by the governing body of the county by
resolution.
    (a) After the establishment of a STAR bond district, the
master developer may propose one or more STAR bond projects to
a political subdivision and the master developer shall, in
cooperation with the political subdivision, prepare a STAR
bond project plan in consultation with the planning commission
of the political subdivision, if any. The STAR bond project
plan may be implemented in separate development stages.
    (b) Any political subdivision considering a STAR bond
project within a STAR bond district shall notify the
Department, which shall cause to be prepared an independent
feasibility study by a feasibility consultant with certified
copies provided to the political subdivision, the Director,
and the Department of Commerce and Economic Opportunity. The
feasibility study shall include the following:
        (1) the estimated amount of pledged STAR revenues
    expected to be collected in each year through the maturity
    date of the proposed STAR bonds;
        (2) a statement of how the jobs and taxes obtained
    from the STAR bond project will contribute significantly
    to the economic development of the State and region;
        (3) visitation expectations;
        (4) the unique quality of the project;
        (5) an economic impact study;
        (6) a market study;
        (7) integration and collaboration with other resources
    or businesses;
        (8) the quality of service and experience provided, as
    measured against national consumer standards for the
    specific target market;
        (9) project accountability, measured according to best
    industry practices;
        (10) the expected return on State and local investment
    that the STAR bond project is anticipated to produce; and
        (11) an anticipated principal and interest payment
    schedule on the STAR bonds.
    The feasibility consultant, along with the independent
economist and any other consultants commissioned to perform
the studies and other analysis required by the feasibility
study, shall be selected by the Director with the approval of
the political subdivision. The consultants shall be retained
by the Director and the Department shall be reimbursed by the
master developer for the costs to retain the consultants.
    The failure to include all information enumerated in this
subsection in the feasibility study for a STAR bond project
shall not affect the validity of STAR bonds issued pursuant to
this Act.
    (c) If the political subdivision determines the STAR bond
project is feasible, the STAR bond project plan shall include:
        (1) a summary of the feasibility study;
        (2) a reference to the STAR bond district plan that
    identifies the STAR bond project area that is set forth in
    the STAR bond project plan that is being considered;
        (3) a legal description and map of the STAR bond
    project area to be developed or redeveloped;
        (4) a description of the buildings and facilities
    proposed to be constructed or improved in such STAR bond
    project area, including destination users and an
    entertainment user, as applicable;
        (5) a copy of letters of intent to locate within the
    STAR bond district signed by both the master developer and
    the appropriate corporate officer of at least one
    destination user for the first STAR bond project proposed
    within the district; and
        (6) any other information the governing body of the
    political subdivision deems reasonable and necessary to
    advise the public of the intent of the STAR bond project
    plan.
    (d) Before a political subdivision may hold a public
hearing to consider a STAR bond project plan, the political
subdivision must apply to the Department for approval of the
STAR bond project plan. An application for approval of a STAR
bond project plan must not be approved unless all of the
components of the feasibility study set forth in items (1)
through (11) of subsection (b) have been completed and
submitted to the Department for review. In addition to
reviewing all of the other elements of the STAR bond project
plan required under subsection (c), which must be included in
the application (which plan must include a letter or letters
of intent as required under subdivision (c)(5) in order to
receive Director approval), the Director must review the
feasibility study and consider all of the components of the
feasibility study set forth in items (1) through (11) of
subsection (b) of Section 20, including without limitation the
economic impact study and the financial benefit of the
proposed STAR bond project to the local, regional, and State
economies, the proposed adverse impacts on similar businesses
and projects as well as municipalities within the market area,
and the net effect of the proposed STAR bond project on the
local, regional, and State economies. In addition to the
economic impact study, the political subdivision must also
submit to the Department, as part of its application, the
financial and other information that substantiates the basis
for the conclusion of the economic impact study, in the form
and manner as required by the Department, so that the
Department can verify the results of the study. In addition to
any other criteria in this subsection, to approve the STAR
bond project plan, the Director must be satisfied that the
proposed destination user is in fact a true destination user
and also find that the STAR bond project plan is in accordance
with the purpose of this Act and the public interest. The
Director shall either approve or deny the STAR bond project
plan based on the criteria in this subsection. In granting its
approval, the Department may require the political subdivision
to execute a binding agreement or memorandum of understanding
with the State. The terms of the agreement or memorandum may
include, among other things, the political subdivision's
repayment of the State sales tax increment distributed to it
should any violation of the agreement or memorandum or this
Act occur.
    (e) Upon a finding by the planning and zoning commission
of the political subdivision that the STAR bond project plan
is consistent with the intent of the comprehensive plan for
the development of the political subdivision and upon issuance
of written approval of the STAR bond project plan from the
Director pursuant to subsection (d) of Section 20, the
governing body of the political subdivision shall adopt a
resolution stating that the political subdivision is
considering the adoption of the STAR bond project plan. The
resolution shall:
        (1) give notice that a public hearing will be held to
    consider the adoption of the STAR bond project plan and
    fix the date, hour, and place of the public hearing;
        (2) describe the general boundaries of the STAR bond
    district within which the STAR bond project will be
    located and the date of establishment of the STAR bond
    district;
        (3) describe the general boundaries of the area
    proposed to be included within the STAR bond project area;
        (4) provide that the STAR bond project plan and map of
    the area to be redeveloped or developed are available for
    inspection during regular office hours in the offices of
    the political subdivision; and
        (5) contain a summary of the terms and conditions of
    any proposed project development agreement with the
    political subdivision.
    (f) A public hearing shall be conducted to consider the
adoption of any STAR bond project plan.
        (1) The date fixed for the public hearing to consider
    the adoption of the STAR bond project plan shall be not
    less than 20 nor more than 90 days following the date of
    the adoption of the resolution fixing the date of the
    hearing.
        (2) A copy of the political subdivision's resolution
    providing for the public hearing shall be sent by
    certified mail, return receipt requested, to the governing
    body of the county. A copy of the political subdivision's
    resolution providing for the public hearing shall be sent
    by certified mail, return receipt requested, to each
    person or persons in whose name the general taxes for the
    last preceding year were paid on each parcel of land lying
    within the proposed STAR bond project area within 10 days
    following the date of the adoption of the resolution. The
    resolution shall be published once in a newspaper of
    general circulation in the political subdivision not less
    than one week nor more than 3 weeks preceding the date
    fixed for the public hearing. A map or aerial photo
    clearly delineating the area of land proposed to be
    included within the STAR bond project area shall be
    published with the resolution.
        (3) The hearing shall be held at a location that is
    within 20 miles of the STAR bond district, in a facility
    that can accommodate a large crowd, and in a facility that
    is accessible to persons with disabilities.
        (4) At the public hearing, a representative of the
    political subdivision or master developer shall present
    the STAR bond project plan. Following the presentation of
    the STAR bond project plan, all interested persons shall
    be given an opportunity to be heard. The governing body
    may continue the date and time of the public hearing.
    (g) Upon conclusion of the public hearing, the governing
body of the political subdivision may adopt the STAR bond
project plan by a resolution approving the STAR bond project
plan.
    (h) After the adoption by the corporate authorities of the
political subdivision of a STAR bond project plan, the
political subdivision may enter into a project development
agreement if the master developer has requested the political
subdivision to be a party to the project development agreement
pursuant to subsection (b) of Section 25.
    (i) Within 30 days after the adoption by the political
subdivision of a STAR bond project plan, the clerk of the
political subdivision shall transmit a copy of the legal
description of the land and a list of all new and existing
mailing addresses within the STAR bond district, a copy of the
resolution adopting the STAR bond project plan, and a map or
plat indicating the boundaries of the STAR bond project area
to the clerk, treasurer, and governing body of the county and
to the Department of Revenue. Within 30 days of creation of any
new mailing addresses within a STAR bond district, the clerk
of the political subdivision shall provide written notice of
such new addresses to the Department of Revenue.
    If a certified copy of the resolution adopting the STAR
bond project plan is filed with the Department on or before the
first day of April, the Department, if all other requirements
of this subsection are met, shall proceed to collect and
allocate any local sales tax increment and any State sales tax
increment in accordance with the provisions of this Act as of
the first day of July next following the adoption and filing.
If a certified copy of the resolution adopting the STAR bond
project plan is filed with the Department after April 1 but on
or before the first day of October, the Department, if all
other requirements of this subsection are met, shall proceed
to collect and allocate any local sales tax increment and any
State sales tax increment in accordance with the provisions of
this Act as of the first day of January next following the
adoption and filing.
    Any substantial changes to a STAR bond project plan as
adopted shall be subject to a public hearing following
publication of notice thereof in a newspaper of general
circulation in the political subdivision and approval by
resolution of the governing body of the political subdivision.
    The Department of Revenue shall not collect or allocate
any local sales tax increment or State sales tax increment
until the political subdivision also provides, in the manner
prescribed by the Department, the boundaries of the STAR bond
project area and each address in the STAR bond project area in
such a way that the Department can determine by its address
whether a business is located in the STAR bond project area.
The political subdivision must provide this boundary and
address information to the Department on or before April 1 for
administration and enforcement under this Act by the
Department beginning on the following July 1 and on or before
October 1 for administration and enforcement under this Act by
the Department beginning on the following January 1. The
Department of Revenue shall not administer or enforce any
change made to the boundaries of a STAR bond project or any
address change, addition, or deletion until the political
subdivision reports the boundary change or address change,
addition, or deletion to the Department in the manner
prescribed by the Department. The political subdivision must
provide this boundary change or address change, addition, or
deletion information to the Department on or before April 1
for administration and enforcement by the Department of the
change, addition, or deletion beginning on the following July
1 and on or before October 1 for administration and
enforcement by the Department of the change, addition, or
deletion beginning on the following January 1. If a retailer
is incorrectly included or excluded from the list of those
located in the STAR bond project, the Department of Revenue
shall be held harmless if it reasonably relied on information
provided by the political subdivision.
    (j) Any STAR bond project must be approved by the
political subdivision prior to that date which is 23 years
from the date of the approval of the STAR bond district,
provided however that any amendments to such STAR bond project
may occur following such date.
    (k) Any developer of a STAR bond project shall commence
work on the STAR bond project within 3 years from the date of
adoption of the STAR bond project plan. If the developer fails
to commence work on the STAR bond project within the 3-year
period, funding for the project shall cease and the developer
of the project or complex shall have one year to appeal to the
political subdivision for reapproval of the project and
funding. If the project is reapproved, the 3-year period for
commencement shall begin again on the date of the reapproval.
    (l) After the adoption by the corporate authorities of the
political subdivision of a STAR bond project plan and approval
of the Director pursuant to subsection (d) of Section 20, the
political subdivision may authorize the issuance of the STAR
bonds in one or more series to finance the STAR bond project in
accordance with the provisions of this Act.
    (m) The maximum maturity of STAR bonds issued to finance a
STAR bond project shall not exceed 23 years from the first date
of distribution of State sales tax revenues from such STAR
bond project to the political subdivision unless the political
subdivision extends such maturity by resolution up to a
maximum of 35 years from such first distribution date. Any
such extension shall require the approval of the Director. In
no event shall the maximum maturity date for any STAR bonds
exceed that date which is 35 years from the first distribution
date of the first STAR bonds issued in a STAR bond district.
(Source: P.A. 96-939, eff. 6-24-10.)
 
    (50 ILCS 470/30)
    Sec. 30. STAR bonds; source of payment. Any political
subdivision shall have the power to issue STAR bonds in one or
more series to finance the undertaking of any STAR bond
project in accordance with the provisions of this Act and the
Omnibus Bond Acts. STAR bonds may be issued as revenue bonds,
alternate bonds, or general obligation bonds as defined in and
subject to the procedures provided in the Local Government
Debt Reform Act.
    (a) STAR bonds may be made payable, both as to principal
and interest, from the following revenues, which to the extent
pledged by each respective political subdivision or other
public entity for such purpose shall constitute pledged STAR
revenues:
        (1) revenues of the political subdivision derived from
    or held in connection with the undertaking and carrying
    out of any STAR bond project or projects under this Act;
        (2) available private funds and contributions, grants,
    tax credits, or other financial assistance from the State
    or federal government;
        (3) STAR bond occupation taxes created pursuant to
    Section 31 and designated as pledged STAR revenues by the
    political subdivision;
        (4) all of the local sales tax increment of a
    municipality, county, or other unit of local government;
        (5) any special service area taxes collected within
    the STAR bond district under the Special Service Area Tax
    Act, may be used for the purposes of funding project costs
    or paying debt service on STAR bonds in addition to the
    purposes contained in the special service area plan;
        (6) all of the State sales tax increment;
        (7) any other revenues appropriated by the political
    subdivision; and
        (8) any combination of these methods.
    (b) The political subdivision may pledge the pledged STAR
revenues to the repayment of STAR bonds prior to,
simultaneously with, or subsequent to the issuance of the STAR
bonds.
    (c) Bonds issued as revenue bonds shall not be general
obligations of the political subdivision, nor in any event
shall they give rise to a charge against its general credit or
taxing powers, or be payable out of any funds or properties
other than those set forth in subsection (a) and the bonds
shall so state on their face.
    (d) For each STAR bond project financed with STAR bonds
payable from the pledged STAR revenues, the political
subdivision shall prepare and submit to the Department of
Revenue by June 1 of each year a report describing the status
of the STAR bond project, any expenditures of the proceeds of
STAR bonds that have occurred for the preceding calendar year,
and any expenditures of the proceeds of the bonds expected to
occur in the future, including the amount of pledged STAR
revenue, the amount of revenue that has been spent, the
projected amount of the revenue, and the anticipated use of
the revenue. Each annual report shall be accompanied by an
affidavit of the master developer certifying the contents of
the report as true to the best of the master developer's
knowledge. The Department of Revenue shall have the right, but
not the obligation, to request the Illinois Auditor General to
review the annual report and the political subdivision's
records containing the source information for the report for
the purpose of verifying the report's contents. If the
Illinois Auditor General declines the request for review, the
Department of Revenue shall have the right to select an
independent third-party auditor to conduct an audit of the
annual report and the political subdivision's records
containing the source information for the report. The
reasonable cost of the audit shall be paid by the master
developer. The master development agreement shall grant the
Department of Revenue and the Illinois Auditor General the
right to review the records of the political subdivision
containing the source information for the report.
    (e) There is created in the State treasury a special fund
to be known as the STAR Bonds Revenue Fund. As soon as possible
after the first day of each month, beginning January 1, 2011,
upon certification of the Department of Revenue, the
Comptroller shall order transferred, and the Treasurer shall
transfer, from the General Revenue Fund to the STAR Bonds
Revenue Fund the State sales tax increment for the second
preceding month, less 3% of that amount, which shall be
transferred into the Tax Compliance and Administration Fund
and shall be used by the Department, subject to appropriation,
to cover the costs of the Department in administering the
Innovation Development and Economy Act. As soon as possible
after the first day of each month, beginning January 1, 2011,
upon certification of the Department of Revenue, the
Comptroller shall order transferred, and the Treasurer shall
transfer, from the Local Government Tax Fund to the STAR Bonds
Revenue Fund the local sales tax increment for the second
preceding month, as provided in Section 6z-18 of the State
Finance Act and from the County and Mass Transit District Fund
to the STAR Bonds Revenue Fund the local sales tax increment
for the second preceding month, as provided in Section 6z-20
of the State Finance Act.
    On or before the 25th day of each calendar month,
beginning on January 1, 2011, the Department shall prepare and
certify to the Comptroller the disbursement of stated sums of
money out of the STAR Bonds Revenue Fund to named
municipalities and counties, the municipalities and counties
to be those entitled to distribution of taxes or penalties
paid to the Department during the second preceding calendar
month. The amount to be paid to each municipality or county
shall be the amount of the State sales tax increment and the
local sales tax increment (not including credit memoranda or
the amount transferred into the Tax Compliance and
Administration Fund) collected during the second preceding
calendar month by the Department from retailers and servicemen
on transactions at places of business located within a STAR
bond district in that municipality or county, plus an amount
the Department determines is necessary to offset any amounts
which were erroneously paid to a different taxing body, and
not including an amount equal to the amount of refunds made
during the second preceding calendar month by the Department,
and not including any amount which the Department determines
is necessary to offset any amounts which are payable to a
different taxing body but were erroneously paid to the
municipality or county. Within 10 days after receipt, by the
Comptroller, of the disbursement certification to the
municipalities and counties, provided for in this Section to
be given to the Comptroller by the Department, the Comptroller
shall cause the orders to be drawn for the respective amounts
in accordance with the directions contained in such
certification.
    When certifying the amount of monthly disbursement to a
municipality or county under this subsection, the Department
shall increase or decrease that amount by an amount necessary
to offset any misallocation of previous disbursements. The
offset amount shall be the amount erroneously disbursed within
the 6 months preceding the time a misallocation is discovered.
    The corporate authorities of the political subdivision
shall deposit the proceeds for the STAR Bonds Revenue Fund
into a special fund of the political subdivision called the
"(Name of political subdivision) STAR Bond District Revenue
Fund" for the purpose of paying or reimbursing STAR bond
project costs and obligations incurred in the payment of those
costs.
    If the political subdivision fails to issue STAR bonds
within 180 days after the first distribution to the political
subdivision from the STAR Bonds Revenue Fund, the Department
of Revenue shall cease distribution of the State sales tax
increment to the political subdivision, shall transfer any
State sales tax increment in the STAR Bonds Revenue Fund to the
General Revenue Fund, and shall cease deposits of State sales
tax increment amounts into the STAR Bonds Revenue Fund. The
political subdivision shall repay all of the State sales tax
increment distributed to the political subdivision to date,
which amounts shall be deposited into the General Revenue
Fund. If not repaid within 90 days after notice from the State,
the Department of Revenue shall withhold distributions to the
political subdivision from the Local Government Tax Fund until
the excess amount is repaid, which withheld amounts shall be
transferred to the General Revenue Fund. At such time as the
political subdivision notifies the Department of Revenue in
writing that it has issued STAR Bonds in accordance with this
Act and provides the Department with a copy of the political
subdivision's official statement, bond purchase agreements,
indenture, or other evidence of bond sale, the Department of
Revenue shall resume deposits of the State sales tax increment
into the STAR Bonds Revenue Fund and distribution of the State
sales tax increment to the political subdivision in accordance
with this Section.
    (f) As of the seventh anniversary of the first date of
distribution of State sales tax revenues from the first STAR
bond project in the STAR bond district, and as of every fifth
anniversary thereafter until final maturity of all STAR bonds
issued in a STAR bond district, the portion of the aggregate
proceeds of STAR bonds issued to date that is derived from the
State sales tax increment pledged to pay STAR bonds in any STAR
bond district shall not exceed 50% of the total development
costs in the STAR bond district to date. The Illinois Auditor
General shall make the foregoing determination on said seventh
anniversary and every 5 years thereafter until final maturity
of all STAR bonds issued in a STAR bond district. If at any
time after the seventh anniversary of the first date of
distribution of State sales tax revenues from the first STAR
bond project in the STAR bond district the Illinois Auditor
General determines that the portion of the aggregate proceeds
of STAR bonds issued to date that is derived from the State
sales tax increment pledged to pay STAR bonds in any STAR bond
district has exceeded 50% of the total development costs in
the STAR bond district, no additional STAR bonds may be issued
in the STAR bond district until the percentage is reduced to
50% or below. When the percentage has been reduced to 50% or
below, the master developer shall have the right, at its own
cost, to obtain a new audit prepared by an independent
third-party auditor verifying compliance and shall provide
such audit to the Illinois Auditor General for review and
approval. Upon the Illinois Auditor General's determination
from the audit that the percentage has been reduced to 50% or
below, STAR bonds may again be issued in the STAR bond
district.
    (g) Notwithstanding the provisions of the Tax Increment
Allocation Redevelopment Act, if any portion of property taxes
attributable to the increase in equalized assessed value
within a STAR bond district are, at the time of formation of
the STAR bond district, already subject to tax increment
financing under the Tax Increment Allocation Redevelopment
Act, then the tax increment for such portion shall be frozen at
the base year established in accordance with this Act, and all
future incremental increases over the base year shall not be
subject to tax increment financing under the Tax Increment
Allocation Redevelopment Act. Any party otherwise entitled to
receipt of incremental tax revenues through an existing tax
increment financing district shall be entitled to continue to
receive such revenues up to the amount frozen in the base year.
Nothing in this Act shall affect the prior qualification of
existing redevelopment project costs incurred that are
eligible for reimbursement under the Tax Increment Allocation
Redevelopment Act. In such event, prior to approving a STAR
bond district, the political subdivision forming the STAR bond
district shall take such action as is necessary, including
amending the existing tax increment financing district
redevelopment plan, to carry out the provisions of this Act.
(Source: P.A. 96-939, eff. 6-24-10.)
 
    (50 ILCS 470/50)
    Sec. 50. Reporting taxes. Notwithstanding any other
provisions of law to the contrary, the Department of Revenue
shall provide a certified report of the State sales tax
increment and local sales tax increment from all taxpayers
within a STAR bond district to the bond trustee, escrow agent,
or paying agent for such bonds upon the written request of the
political subdivision on or before the 25th day of each month.
Such report shall provide a detailed allocation of State sales
tax increment and local sales tax increment from each local
sales tax and State sales tax reported to the Department of
Revenue.
    (a) The bond trustee, escrow agent, or paying agent shall
keep such sales and use tax reports and the information
contained therein confidential, but may use such information
for purposes of allocating and depositing the sales and use
tax revenues in connection with the bonds used to finance
project costs in such STAR bond district. Except as otherwise
provided herein, the sales and use tax reports received by the
bond trustee, escrow agent, or paying agent shall be subject
to the provisions of Chapter 35 of the Illinois Compiled
Statutes, including Section 3 of the Retailers' Occupation Tax
Act and Section 9 of the Use Tax Act.
    (b) The political subdivision shall determine when the
amount of sales tax and other revenues that have been
collected and distributed to the bond debt service or reserve
fund is sufficient to satisfy all principal and interest costs
to the maturity date or dates of any STAR bond issued by a
political subdivision to finance a STAR bond project and shall
give the Department of Revenue written notice of such
determination. The notice shall include a date certain on
which deposits into the STAR Bonds Revenue Fund for that STAR
bond project shall terminate and shall be provided to the
Department of Revenue at least 60 days prior to that date.
Thereafter, all sales tax and other revenues shall be
collected and distributed in accordance with applicable law.
    If the political subdivision fails to give timely notice
under this subsection (b), the Department of Revenue, upon
discovery of this failure, shall cease distribution of the
State sales tax increment to the political subdivision, shall
transfer any State sales tax increment in the STAR Bonds
Revenue Fund to the General Revenue Fund, and shall cease
deposits of State sales tax increment amounts into the STAR
Bonds Revenue Fund. Any amount of State sales tax increment
distributed to the political subdivision from the STAR Bonds
Revenue Fund in excess of the amount sufficient to satisfy all
principal and interest costs to the maturity date or dates of
any STAR bond issued by the political subdivision to finance a
STAR bond project shall be repaid to the Department of Revenue
and deposited into the General Revenue Fund. If not repaid
within 90 days after notice from the State, the Department of
Revenue shall withhold distributions to the political
subdivision from the Local Government Tax Fund until the
excess amount is repaid, which withheld amounts shall be
transferred to the General Revenue Fund.
(Source: P.A. 96-939, eff. 6-24-10.)
 
    Section 5-90. The Illinois Police Training Act is amended
by changing Section 6 as follows:
 
    (50 ILCS 705/6)  (from Ch. 85, par. 506)
    Sec. 6. Powers and duties of the Board; selection and
certification of schools. The Board shall select and certify
schools within the State of Illinois for the purpose of
providing basic training for probationary law enforcement
officers, probationary county corrections officers, and court
security officers and of providing advanced or in-service
training for permanent law enforcement officers or permanent
county corrections officers, which schools may be either
publicly or privately owned and operated. In addition, the
Board has the following power and duties:
        a. To require law enforcement agencies to furnish such
    reports and information as the Board deems necessary to
    fully implement this Act.
        b. To establish appropriate mandatory minimum
    standards relating to the training of probationary local
    law enforcement officers or probationary county
    corrections officers, and in-service training of permanent
    law enforcement officers.
        c. To provide appropriate certification to those
    probationary officers who successfully complete the
    prescribed minimum standard basic training course.
        d. To review and approve annual training curriculum
    for county sheriffs.
        e. To review and approve applicants to ensure that no
    applicant is admitted to a certified academy unless the
    applicant is a person of good character and has not been
    convicted of, found guilty of, entered a plea of guilty
    to, or entered a plea of nolo contendere to a felony
    offense, any of the misdemeanors in Sections 11-1.50,
    11-6, 11-6.5, 11-6.6, 11-9.1, 11-9.1B, 11-14, 11-14.1,
    11-30, 12-2, 12-3.2, 12-3.4, 12-3.5, 16-1, 17-1, 17-2,
    26.5-1, 26.5-2, 26.5-3, 28-3, 29-1, any misdemeanor in
    violation of any Section of Part E of Title III of the
    Criminal Code of 1961 or the Criminal Code of 2012, or
    subsection (a) of Section 17-32 of the Criminal Code of
    1961 or the Criminal Code of 2012, or Section 5 or 5.2 of
    the Cannabis Control Act, or a crime involving moral
    turpitude under the laws of this State or any other state
    which if committed in this State would be punishable as a
    felony or a crime of moral turpitude, or any felony or
    misdemeanor in violation of federal law or the law of any
    state that is the equivalent of any of the offenses
    specified therein. The Board may appoint investigators who
    shall enforce the duties conferred upon the Board by this
    Act.
        For purposes of this paragraph e, a person is
    considered to have been convicted of, found guilty of, or
    entered a plea of guilty to, plea of nolo contendere to
    regardless of whether the adjudication of guilt or
    sentence is withheld or not entered thereon. This includes
    sentences of supervision, conditional discharge, or first
    offender probation, or any similar disposition provided
    for by law.
        f. To establish statewide standards for minimum
    standards regarding regular mental health screenings for
    probationary and permanent police officers, ensuring that
    counseling sessions and screenings remain confidential.
        g. To review and ensure all law enforcement officers
    remain in compliance with this Act, and any administrative
    rules adopted under this Act.
        h. To suspend any certificate for a definite period,
    limit or restrict any certificate, or revoke any
    certificate.
        i. The Board and the Panel shall have power to secure
    by its subpoena and bring before it any person or entity in
    this State and to take testimony either orally or by
    deposition or both with the same fees and mileage and in
    the same manner as prescribed by law in judicial
    proceedings in civil cases in circuit courts of this
    State. The Board and the Panel shall also have the power to
    subpoena the production of documents, papers, files,
    books, documents, and records, whether in physical or
    electronic form, in support of the charges and for
    defense, and in connection with a hearing or
    investigation.
        j. The Executive Director, the administrative law
    judge designated by the Executive Director, and each
    member of the Board and the Panel shall have the power to
    administer oaths to witnesses at any hearing that the
    Board is authorized to conduct under this Act and any
    other oaths required or authorized to be administered by
    the Board under this Act.
        k. In case of the neglect or refusal of any person to
    obey a subpoena issued by the Board and the Panel, any
    circuit court, upon application of the Board and the
    Panel, through the Illinois Attorney General, may order
    such person to appear before the Board and the Panel give
    testimony or produce evidence, and any failure to obey
    such order is punishable by the court as a contempt
    thereof. This order may be served by personal delivery, by
    email, or by mail to the address of record or email address
    of record.
        l. The Board shall have the power to administer state
    certification examinations. Any and all records related to
    these examinations, including, but not limited to, test
    questions, test formats, digital files, answer responses,
    answer keys, and scoring information shall be exempt from
    disclosure.
        m. To make grants, subject to appropriation, to units
    of local government and public institutions of higher
    education for the purposes of hiring and retaining law
    enforcement officers.
        n. To make grants, subject to appropriation, to local
    law enforcement agencies for costs associated with the
    expansion and support of National Integrated Ballistic
    Information Network (NIBIN) and other ballistic technology
    equipment for ballistic testing.
(Source: P.A. 101-187, eff. 1-1-20; 101-652, Article 10,
Section 10-143, eff. 7-1-21; 101-652, Article 25, Section
25-40, eff. 1-1-22; 102-687, eff. 12-17-21; 102-694, eff.
1-7-22; 102-1115, eff. 1-9-23.)
 
    Section 5-92. The Metropolitan Pier and Exposition
Authority Act is amended by changing Section 5 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 conventions, meetings, and trade shows
    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,
    including incentive grant funds used for future events
    under the provisions of this Section, 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 (or projected
        attendance for future events) 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 (or projected
        attendance for future events) 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 (or, in the case of a future event, committed to
        use) 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 (i) having been lawfully paid
    under the provisions of this Section in the previous
    fiscal year or incurred by the Authority for a future
    event under the provisions of this Section and (ii) that
    have not otherwise having been 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 no case shall more than
    $5,000,000 be used in any one year by the Authority for
    incentives granted to conventions, meetings, or trade
    shows with a registered attendance (or projected
    attendance for future events) 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 conventions, meetings, and trade shows
    as provided in this subsection (l).
    "Future event" means a convention, meeting, or trade show
that executed an agreement during the fiscal year to use the
facilities of the Authority after fiscal year 2026; provided
that the agreement is entered into with the Authority or with
an organization that meets the qualifications set out in
Section 5.6 of this Act and that has entered into a marketing
agreement with the Authority.
        (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 in subsection (f) of
    Section 13 of this Act by Public Act 96-898 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.
        For Fiscal Year 2023 only, the Department of Commerce
    and Economic Opportunity shall enter into the grant
    agreements described in this subsection in place of the
    Authority. The grant agreements entered into by the
    Department and the Bureau under this subsection are not
    subject to the matching funds requirements or the other
    terms and conditions of Section 605-705 of the Department
    of Commerce and Economic Opportunity Law of the Civil
    Administrative Code of Illinois. Subject to appropriation,
    funds transferred into the Chicago Travel Industry
    Promotion Fund pursuant to subsection (f) of Section
    6z-121 of the State Finance Act shall be granted to the
    Bureau for the purposes described in this subsection. The
    Department shall have authority to make expenditures from
    the Chicago Travel Industry Promotion Fund solely for the
    purpose of providing grants to the Bureau.
(Source: P.A. 102-16, eff. 6-17-21; 102-699, eff. 4-19-22.)
 
    Section 5-95. The School Code is amended by adding
Sections 2-3.196 and 2-3.197 and by changing Sections 2-3.186,
10-22.36, 18-8.15, and 27-23.1 as follows:
 
    (105 ILCS 5/2-3.186)
    Sec. 2-3.186. Freedom Schools; grant program.
    (a) The General Assembly recognizes and values the
contributions that Freedom Schools make to enhance the lives
of Black students. The General Assembly makes all of the
following findings:
        (1) The fundamental goal of the Freedom Schools of the
    1960s was to provide quality education for all students,
    to motivate active civic engagement, and to empower
    disenfranchised communities. The renowned and progressive
    curriculum of Freedom Schools allowed students of all ages
    to experience a new and liberating form of education that
    directly related to the imperatives of their lives, their
    communities, and the Freedom Movement.
        (2) Freedom Schools continue to demonstrate the proven
    benefits of critical civic engagement and
    intergenerational effects by providing historically
    disadvantaged students, including African American
    students and other students of color, with quality
    instruction that fosters student confidence, critical
    thinking, and social and emotional development.
        (3) Freedom Schools offer culturally relevant learning
    opportunities with the academic and social supports that
    Black children need by utilizing quality teaching,
    challenging and engaging curricula, wrap-around supports,
    a positive school climate, and strong ties to family and
    community. Freedom Schools have a clear focus on results.
        (4) Public schools serve a foundational role in the
    education of over 2,000,000 students in this State.
    (b) The State Board of Education shall establish a Freedom
School network to supplement the learning taking place in
public schools by awarding one or more grants as set forth in
subsection (e) to create Freedom Schools creating a 6-week
summer program with an organization with a mission to improve
the odds for children in poverty by that operates Freedom
Schools in multiple states using a research-based and
multicultural curriculum for disenfranchised communities most
affected by the opportunity gap and learning loss caused by
the pandemic, and by expanding the teaching of African
American history, developing leadership skills, and providing
an understanding of the tenets of the civil rights movement.
The teachers in Freedom Schools must be from the local
community, with an emphasis on historically disadvantaged
youth, including African American students and other students
of color, so that (i) these individuals have access to summer
jobs and teaching experiences that serve as a long-term
pipeline to educational careers and the hiring of minority
educators in public schools, (ii) these individuals are
elevated as content experts and community leaders, and (iii)
Freedom School students have access to both mentorship and
equitable educational resources.
    (c) A Freedom School shall intentionally and imaginatively
implement strategies that focus on all of the following:
        (1) Racial justice and equity.
        (2) Transparency and building trusting relationships.
        (3) Self-determination and governance.
        (4) Building on community strengths and community
    wisdom.
        (5) Utilizing current data, best practices, and
    evidence.
        (6) Shared leadership and collaboration.
        (7) A reflective learning culture.
        (8) A whole-child approach to education.
        (9) Literacy.
    (d) The State Board of Education, in the establishment of
Freedom Schools, shall strive for authentic parent and
community engagement during the development of Freedom Schools
and their curriculum. Authentic parent and community
engagement includes all of the following:
        (1) A shared responsibility that values equal
    partnerships between families and professionals.
        (2) Ensuring that students and families who are
    directly impacted by Freedom School policies and practices
    are the decision-makers in the creation, design,
    implementation, and assessment of those policies and
    practices.
        (3) Genuine respect for the culture and diversity of
    families.
        (4) Relationships that center around the goal of
    supporting family well-being and children's development
    and learning.
    (e) Subject to appropriation, the State Board of Education
shall establish and implement a grant program to provide
grants to public schools, public community colleges, and
not-for-profit, community-based organizations to facilitate
improved educational outcomes for historically disadvantaged
students, including African American students and other
students of color in grades pre-kindergarten through 12 in
alignment with the integrity and practices of the Freedom
School model established during the civil rights movement.
Grant recipients under the program may include, but are not
limited to, entities that work with the Children's Defense
Fund or offer established programs with proven results and
outcomes. The State Board of Education shall award grants to
eligible entities that demonstrate a likelihood of reasonable
success in achieving the goals identified in the grant
application, including, but not limited to, all of the
following:
        (1) Engaging, culturally relevant, and challenging
    curricula.
        (2) High-quality teaching.
        (3) Wrap-around supports and opportunities.
        (4) Positive discipline practices, such as restorative
    justice.
        (5) Inclusive leadership.
    (f) The Freedom Schools Fund is created as a special fund
in the State treasury. The Fund shall consist of
appropriations from the General Revenue Fund, grant funds from
the federal government, and donations from educational and
private foundations. All money in the Fund shall be used,
subject to appropriation, by the State Board of Education for
the purposes of this Section and to support related
activities.
    (g) The State Board of Education may adopt any rules
necessary to implement this Section.
(Source: P.A. 101-654, eff. 3-8-21; 102-209, eff. 11-30-21
(See Section 5 of P.A. 102-671 for effective date of P.A.
102-209).)
 
    (105 ILCS 5/2-3.196 new)
    Sec. 2-3.196. Teacher Vacancy Grant Pilot Program.
    (a) Subject to appropriation, beginning in Fiscal Year
2024, the State Board of Education shall administer a 3-year
Teacher Vacancy Grant Pilot Program for the allocation of
formula grant funds to school districts to support the
reduction of unfilled teaching positions throughout the State.
The State Board shall identify which districts are eligible to
apply for a 3-year grant under this Section by reviewing the
State Board's Fiscal Year 2023 annual unfilled teaching
positions report to determine which districts designated as
Tier 1, Tier 2, and Tier 3 under Section 18-8.15 have the
greatest need for funds. Based on the National Center for
Education Statistics locale classifications, 60% of eligible
districts shall be rural districts and 40% of eligible
districts shall be urban districts. Continued funding for the
grant in Fiscal Year 2025 and Fiscal Year 2026 is subject to
appropriation. The State Board shall post, on its website,
information about the grant program and the list of identified
districts that are eligible to apply for a grant under this
subsection.
    (b) A school district that is determined to be eligible
for a grant under subsection (a) and that chooses to
participate in the program must submit an application to the
State Board that describes the relevant context for the need
for teacher vacancy support, suspected causes of teacher
vacancies in the district, and the district's plan in
utilizing grant funds to reduce unfilled teaching positions
throughout the district. If an eligible school district
chooses not to participate in the program, the State Board
shall identify a potential replacement district by using the
same methodology described in subsection (a).
    (c) Grant funds awarded under this Section may be used for
financial incentives to support the recruitment and hiring of
teachers, programs and incentives to strengthen teacher
pipelines, or investments to sustain teachers and reduce
attrition among teachers. Grant funds shall be used only for
the purposes outlined in the district's application to the
State Board to reduce unfilled teaching positions. Grant funds
shall not be used for any purposes not approved by the State
Board.
    (d) A school district that receives grant funds under this
Section shall submit an annual report to the State Board that
includes, but is not limited to, a summary of all grant-funded
activities implemented to reduce unfilled teaching positions,
progress towards reducing unfilled teaching positions, the
number of unfilled teaching positions in the district in the
preceding fiscal year, the number of new teachers hired during
the program, the teacher attrition rate, the number of
individuals participating in any programs designed to reduce
attrition, the number of teachers retained using support of
the grant funds, participation in any strategic pathway
programs created under the program, and the number of and
participation in any new pathways into teaching positions
created under the program.
    (e) No later than March 1, 2027, the State Board shall
submit a report to the Governor and the General Assembly on the
efficacy of the pilot program that includes a summary of the
information received under subsection (d) and an overview of
its activities to support grantees.
 
    (105 ILCS 5/2-3.197 new)
    Sec. 2-3.197. Imagination Library of Illinois; grant
program. To promote the development of a comprehensive
statewide initiative for encouraging preschool age children to
develop a love of reading and learning, the State Board of
Education is authorized to develop, fund, support, promote,
and operate the Imagination Library of Illinois Program, which
is hereby established. For purposes of this Section, "State
program" means the Imagination Library of Illinois Program.
    (a) State program funds shall be used to provide, through
Dolly Parton's Imagination Library, one age-appropriate book,
per month, to each registered child from birth to age 5 in
participating counties. Books shall be sent monthly to each
registered child's home at no cost to families. Subject to an
annual appropriation, the State Board of Education shall
contribute the State's matching funds per the cost-sharing
framework established by Dolly Parton's Imagination Library
for the State program. The State program shall contribute the
50% match of funds required of local programs participating in
Dolly Parton's Imagination Library. Local program partners
shall match the State program funds to provide the remaining
50% match of funds required by Dolly Parton's Imagination
Library.
        (1) The Imagination Library of Illinois Fund is hereby
    created as a special fund in the State Treasury. The State
    Board of Education may accept gifts, grants, awards,
    donations, matching contributions, appropriations,
    interest income, public or private bequests, and cost
    sharings from any individuals, businesses, governments, or
    other third-party sources, and any federal funds. All
    moneys received under this Section shall be deposited into
    the Imagination Library of Illinois Fund. Any moneys that
    are unobligated or unexpended at the end of a fiscal year
    shall remain in the Imagination Library of Illinois Fund,
    shall not lapse into the General Revenue Fund, and shall
    be available to the Board for expenditure in the next
    fiscal year, subject to appropriation. Notwithstanding any
    other law to the contrary, this Fund is not subject to
    sweeps, administrative chargebacks, or any other fiscal or
    budgetary maneuver that in any way would transfer any
    amount from this Fund into any other fund of the State.
        (2) Moneys received under this Section are subject to
    appropriation by the General Assembly and may only be
    expended for purposes consistent with the conditions under
    which the moneys were received, including, but not limited
    to, the following:
            (i) Moneys in the Fund shall be used to provide
        age-appropriate books on a monthly basis, at home, to
        each child registered in the Imagination Library of
        Illinois Program, from birth through their fifth
        birthday, at no cost to families, through Dolly
        Parton's Imagination Library.
            (ii) Subject to availability, moneys in the Fund
        shall be allocated to qualified local entities that
        provide a dollar-for-dollar match for the program. As
        used in this Section, "qualified local entity" means
        any existing or new local Dolly Parton's Imagination
        Library affiliate.
            (iii) Moneys in the Fund may be used by the State
        Board of Education to pay for administrative expenses
        of the State program, including associated operating
        expenses of the State Board of Education or any
        nonprofit entity that coordinates the State program
        pursuant to subsection (b).
    (b) The State Board of Education shall coordinate with a
nonprofit entity qualified under Section 501(c)(3) of the
Internal Revenue Code to operate the State program. That
organization must be organized solely to promote and encourage
reading by the children of the State, for the purpose of
implementing this Section.
    (c) The State Board of Education shall provide oversight
of the nonprofit entity that operates the State program
pursuant to subsection (b) to ensure the nonprofit entity does
all of the following:
        (1) Promotes the statewide development of local Dolly
    Parton's Imagination Library programs.
        (2) Advances and strengthens local Dolly Parton's
    Imagination Library programs with the goal of increasing
    enrollment.
        (3) Develops community engagement.
        (4) Develops, promotes, and coordinates a public
    awareness campaign to make donors aware of the opportunity
    to donate to the affiliate programs and make the public
    aware of the opportunity to register eligible children to
    receive books through the program.
        (5) Administers the local match requirement and
    coordinates the collection and remittance of local program
    costs for books and mailing.
        (6) Develops statewide marketing and communication
    plans.
        (7) Solicits donations, gifts, and other funding from
    statewide partners to financially support local Dolly
    Parton's Imagination Library programs.
        (8) Identifies and applies for available grant awards.
    (d) The State Board of Education shall make publicly
available on an annual basis information regarding the number
of local programs that exist, where the local programs are
located, the number of children that are enrolled in the
program, the number of books that have been provided, and
those entities or organizations that serve as local partners.
    (e) The State Board of Education may adopt rules as may be
needed for the administration of the Imagination Library of
Illinois Program.
 
    (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.
    Notwithstanding any of the foregoing, for Decatur School
District Number 61, no referendum shall be required if at
least 50% 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, any COVID-19 pandemic relief program
or funding source, including, but not limited to, Elementary
and Secondary School Emergency Relief Fund grant proceeds.
    (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
50% 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.
    (c) Notwithstanding the provisions of subsection (a) and
(b), for Cahokia Community Unit School District 187, no
referendum shall be required for the lease of any building for
school or educational purposes if the cost is paid or will be
paid with funds available at the time of the lease in the
district's existing fund balances to fund the lease of a
building during the 2023-2024 or 2024-2025 school year.
    For the purposes of this subsection (c), the school board
must hold at least 2 public hearings, the sole purpose of which
shall be to discuss the decision to lease 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 leasing must be provided at least 10 days prior to
the hearing by publication on the school district's website.
(Source: P.A. 101-455, eff. 8-23-19; 102-16, eff. 6-17-21;
102-699, eff. 7-1-22.)
 
    (105 ILCS 5/18-8.15)
    Sec. 18-8.15. Evidence-Based Funding for student success
for the 2017-2018 and subsequent school years.
    (a) General provisions.
        (1) The purpose of this Section is to ensure that, by
    June 30, 2027 and beyond, this State has a kindergarten
    through grade 12 public education system with the capacity
    to ensure the educational development of all persons to
    the limits of their capacities in accordance with Section
    1 of Article X of the Constitution of the State of
    Illinois. To accomplish that objective, this Section
    creates a method of funding public education that is
    evidence-based; is sufficient to ensure every student
    receives a meaningful opportunity to learn irrespective of
    race, ethnicity, sexual orientation, gender, or
    community-income level; and is sustainable and
    predictable. When fully funded under this Section, every
    school shall have the resources, based on what the
    evidence indicates is needed, to:
            (A) provide all students with a high quality
        education that offers the academic, enrichment, social
        and emotional support, technical, and career-focused
        programs that will allow them to become competitive
        workers, responsible parents, productive citizens of
        this State, and active members of our national
        democracy;
            (B) ensure all students receive the education they
        need to graduate from high school with the skills
        required to pursue post-secondary education and
        training for a rewarding career;
            (C) reduce, with a goal of eliminating, the
        achievement gap between at-risk and non-at-risk
        students by raising the performance of at-risk
        students and not by reducing standards; and
            (D) ensure this State satisfies its obligation to
        assume the primary responsibility to fund public
        education and simultaneously relieve the
        disproportionate burden placed on local property taxes
        to fund schools.
        (2) The Evidence-Based Funding formula under this
    Section shall be applied to all Organizational Units in
    this State. The Evidence-Based Funding formula outlined in
    this Act is based on the formula outlined in Senate Bill 1
    of the 100th General Assembly, as passed by both
    legislative chambers. As further defined and described in
    this Section, there are 4 major components of the
    Evidence-Based Funding model:
            (A) First, the model calculates a unique Adequacy
        Target for each Organizational Unit in this State that
        considers the costs to implement research-based
        activities, the unit's student demographics, and
        regional wage differences.
            (B) Second, the model calculates each
        Organizational Unit's Local Capacity, or the amount
        each Organizational Unit is assumed to contribute
        toward its Adequacy Target from local resources.
            (C) Third, the model calculates how much funding
        the State currently contributes to the Organizational
        Unit and adds that to the unit's Local Capacity to
        determine the unit's overall current adequacy of
        funding.
            (D) Finally, the model's distribution method
        allocates new State funding to those Organizational
        Units that are least well-funded, considering both
        Local Capacity and State funding, in relation to their
        Adequacy Target.
        (3) An Organizational Unit receiving any funding under
    this Section may apply those funds to any fund so received
    for which that Organizational Unit is authorized to make
    expenditures by law.
        (4) As used in this Section, the following terms shall
    have the meanings ascribed in this paragraph (4):
        "Adequacy Target" is defined in paragraph (1) of
    subsection (b) of this Section.
        "Adjusted EAV" is defined in paragraph (4) of
    subsection (d) of this Section.
        "Adjusted Local Capacity Target" is defined in
    paragraph (3) of subsection (c) of this Section.
        "Adjusted Operating Tax Rate" means a tax rate for all
    Organizational Units, for which the State Superintendent
    shall calculate and subtract for the Operating Tax Rate a
    transportation rate based on total expenses for
    transportation services under this Code, as reported on
    the most recent Annual Financial Report in Pupil
    Transportation Services, function 2550 in both the
    Education and Transportation funds and functions 4110 and
    4120 in the Transportation fund, less any corresponding
    fiscal year State of Illinois scheduled payments excluding
    net adjustments for prior years for regular, vocational,
    or special education transportation reimbursement pursuant
    to Section 29-5 or subsection (b) of Section 14-13.01 of
    this Code divided by the Adjusted EAV. If an
    Organizational Unit's corresponding fiscal year State of
    Illinois scheduled payments excluding net adjustments for
    prior years for regular, vocational, or special education
    transportation reimbursement pursuant to Section 29-5 or
    subsection (b) of Section 14-13.01 of this Code exceed the
    total transportation expenses, as defined in this
    paragraph, no transportation rate shall be subtracted from
    the Operating Tax Rate.
        "Allocation Rate" is defined in paragraph (3) of
    subsection (g) of this Section.
        "Alternative School" means a public school that is
    created and operated by a regional superintendent of
    schools and approved by the State Board.
        "Applicable Tax Rate" is defined in paragraph (1) of
    subsection (d) of this Section.
        "Assessment" means any of those benchmark, progress
    monitoring, formative, diagnostic, and other assessments,
    in addition to the State accountability assessment, that
    assist teachers' needs in understanding the skills and
    meeting the needs of the students they serve.
        "Assistant principal" means a school administrator
    duly endorsed to be employed as an assistant principal in
    this State.
        "At-risk student" means a student who is at risk of
    not meeting the Illinois Learning Standards or not
    graduating from elementary or high school and who
    demonstrates a need for vocational support or social
    services beyond that provided by the regular school
    program. All students included in an Organizational Unit's
    Low-Income Count, as well as all English learner and
    disabled students attending the Organizational Unit, shall
    be considered at-risk students under this Section.
        "Average Student Enrollment" or "ASE" for fiscal year
    2018 means, for an Organizational Unit, the greater of the
    average number of students (grades K through 12) reported
    to the State Board as enrolled in the Organizational Unit
    on October 1 in the immediately preceding school year,
    plus the pre-kindergarten students who receive special
    education services of 2 or more hours a day as reported to
    the State Board on December 1 in the immediately preceding
    school year, or the average number of students (grades K
    through 12) reported to the State Board as enrolled in the
    Organizational Unit on October 1, plus the
    pre-kindergarten students who receive special education
    services of 2 or more hours a day as reported to the State
    Board on December 1, for each of the immediately preceding
    3 school years. For fiscal year 2019 and each subsequent
    fiscal year, "Average Student Enrollment" or "ASE" means,
    for an Organizational Unit, the greater of the average
    number of students (grades K through 12) reported to the
    State Board as enrolled in the Organizational Unit on
    October 1 and March 1 in the immediately preceding school
    year, plus the pre-kindergarten students who receive
    special education services as reported to the State Board
    on October 1 and March 1 in the immediately preceding
    school year, or the average number of students (grades K
    through 12) reported to the State Board as enrolled in the
    Organizational Unit on October 1 and March 1, plus the
    pre-kindergarten students who receive special education
    services as reported to the State Board on October 1 and
    March 1, for each of the immediately preceding 3 school
    years. For the purposes of this definition, "enrolled in
    the Organizational Unit" means the number of students
    reported to the State Board who are enrolled in schools
    within the Organizational Unit that the student attends or
    would attend if not placed or transferred to another
    school or program to receive needed services. For the
    purposes of calculating "ASE", all students, grades K
    through 12, excluding those attending kindergarten for a
    half day and students attending an alternative education
    program operated by a regional office of education or
    intermediate service center, shall be counted as 1.0. All
    students attending kindergarten for a half day shall be
    counted as 0.5, unless in 2017 by June 15 or by March 1 in
    subsequent years, the school district reports to the State
    Board of Education the intent to implement full-day
    kindergarten district-wide for all students, then all
    students attending kindergarten shall be counted as 1.0.
    Special education pre-kindergarten students shall be
    counted as 0.5 each. If the State Board does not collect or
    has not collected both an October 1 and March 1 enrollment
    count by grade or a December 1 collection of special
    education pre-kindergarten students as of August 31, 2017
    (the effective date of Public Act 100-465), it shall
    establish such collection for all future years. For any
    year in which a count by grade level was collected only
    once, that count shall be used as the single count
    available for computing a 3-year average ASE. Funding for
    programs operated by a regional office of education or an
    intermediate service center must be calculated using the
    Evidence-Based Funding formula under this Section for the
    2019-2020 school year and each subsequent school year
    until separate adequacy formulas are developed and adopted
    for each type of program. ASE for a program operated by a
    regional office of education or an intermediate service
    center must be determined by the March 1 enrollment for
    the program. For the 2019-2020 school year, the ASE used
    in the calculation must be the first-year ASE and, in that
    year only, the assignment of students served by a regional
    office of education or intermediate service center shall
    not result in a reduction of the March enrollment for any
    school district. For the 2020-2021 school year, the ASE
    must be the greater of the current-year ASE or the 2-year
    average ASE. Beginning with the 2021-2022 school year, the
    ASE must be the greater of the current-year ASE or the
    3-year average ASE. School districts shall submit the data
    for the ASE calculation to the State Board within 45 days
    of the dates required in this Section for submission of
    enrollment data in order for it to be included in the ASE
    calculation. For fiscal year 2018 only, the ASE
    calculation shall include only enrollment taken on October
    1. In recognition of the impact of COVID-19, the
    definition of "Average Student Enrollment" or "ASE" shall
    be adjusted for calculations under this Section for fiscal
    years 2022 through 2024. For fiscal years 2022 through
    2024, the enrollment used in the calculation of ASE
    representing the 2020-2021 school year shall be the
    greater of the enrollment for the 2020-2021 school year or
    the 2019-2020 school year.
        "Base Funding Guarantee" is defined in paragraph (10)
    of subsection (g) of this Section.
        "Base Funding Minimum" is defined in subsection (e) of
    this Section.
        "Base Tax Year" means the property tax levy year used
    to calculate the Budget Year allocation of primary State
    aid.
        "Base Tax Year's Extension" means the product of the
    equalized assessed valuation utilized by the county clerk
    in the Base Tax Year multiplied by the limiting rate as
    calculated by the county clerk and defined in PTELL.
        "Bilingual Education Allocation" means the amount of
    an Organizational Unit's final Adequacy Target
    attributable to bilingual education divided by the
    Organizational Unit's final Adequacy Target, the product
    of which shall be multiplied by the amount of new funding
    received pursuant to this Section. An Organizational
    Unit's final Adequacy Target attributable to bilingual
    education shall include all additional investments in
    English learner students' adequacy elements.
        "Budget Year" means the school year for which primary
    State aid is calculated and awarded under this Section.
        "Central office" means individual administrators and
    support service personnel charged with managing the
    instructional programs, business and operations, and
    security of the Organizational Unit.
        "Comparable Wage Index" or "CWI" means a regional cost
    differentiation metric that measures systemic, regional
    variations in the salaries of college graduates who are
    not educators. The CWI utilized for this Section shall,
    for the first 3 years of Evidence-Based Funding
    implementation, be the CWI initially developed by the
    National Center for Education Statistics, as most recently
    updated by Texas A & M University. In the fourth and
    subsequent years of Evidence-Based Funding implementation,
    the State Superintendent shall re-determine the CWI using
    a similar methodology to that identified in the Texas A & M
    University study, with adjustments made no less frequently
    than once every 5 years.
        "Computer technology and equipment" means computers
    servers, notebooks, network equipment, copiers, printers,
    instructional software, security software, curriculum
    management courseware, and other similar materials and
    equipment.
        "Computer technology and equipment investment
    allocation" means the final Adequacy Target amount of an
    Organizational Unit assigned to Tier 1 or Tier 2 in the
    prior school year attributable to the additional $285.50
    per student computer technology and equipment investment
    grant divided by the Organizational Unit's final Adequacy
    Target, the result of which shall be multiplied by the
    amount of new funding received pursuant to this Section.
    An Organizational Unit assigned to a Tier 1 or Tier 2 final
    Adequacy Target attributable to the received computer
    technology and equipment investment grant shall include
    all additional investments in computer technology and
    equipment adequacy elements.
        "Core subject" means mathematics; science; reading,
    English, writing, and language arts; history and social
    studies; world languages; and subjects taught as Advanced
    Placement in high schools.
        "Core teacher" means a regular classroom teacher in
    elementary schools and teachers of a core subject in
    middle and high schools.
        "Core Intervention teacher (tutor)" means a licensed
    teacher providing one-on-one or small group tutoring to
    students struggling to meet proficiency in core subjects.
        "CPPRT" means corporate personal property replacement
    tax funds paid to an Organizational Unit during the
    calendar year one year before the calendar year in which a
    school year begins, pursuant to "An Act in relation to the
    abolition of ad valorem personal property tax and the
    replacement of revenues lost thereby, and amending and
    repealing certain Acts and parts of Acts in connection
    therewith", certified August 14, 1979, as amended (Public
    Act 81-1st S.S.-1).
        "EAV" means equalized assessed valuation as defined in
    paragraph (2) of subsection (d) of this Section and
    calculated in accordance with paragraph (3) of subsection
    (d) of this Section.
        "ECI" means the Bureau of Labor Statistics' national
    employment cost index for civilian workers in educational
    services in elementary and secondary schools on a
    cumulative basis for the 12-month calendar year preceding
    the fiscal year of the Evidence-Based Funding calculation.
        "EIS Data" means the employment information system
    data maintained by the State Board on educators within
    Organizational Units.
        "Employee benefits" means health, dental, and vision
    insurance offered to employees of an Organizational Unit,
    the costs associated with the statutorily required payment
    of the normal cost of the Organizational Unit's teacher
    pensions, Social Security employer contributions, and
    Illinois Municipal Retirement Fund employer contributions.
        "English learner" or "EL" means a child included in
    the definition of "English learners" under Section 14C-2
    of this Code participating in a program of transitional
    bilingual education or a transitional program of
    instruction meeting the requirements and program
    application procedures of Article 14C of this Code. For
    the purposes of collecting the number of EL students
    enrolled, the same collection and calculation methodology
    as defined above for "ASE" shall apply to English
    learners, with the exception that EL student enrollment
    shall include students in grades pre-kindergarten through
    12.
        "Essential Elements" means those elements, resources,
    and educational programs that have been identified through
    academic research as necessary to improve student success,
    improve academic performance, close achievement gaps, and
    provide for other per student costs related to the
    delivery and leadership of the Organizational Unit, as
    well as the maintenance and operations of the unit, and
    which are specified in paragraph (2) of subsection (b) of
    this Section.
        "Evidence-Based Funding" means State funding provided
    to an Organizational Unit pursuant to this Section.
        "Extended day" means academic and enrichment programs
    provided to students outside the regular school day before
    and after school or during non-instructional times during
    the school day.
        "Extension Limitation Ratio" means a numerical ratio
    in which the numerator is the Base Tax Year's Extension
    and the denominator is the Preceding Tax Year's Extension.
        "Final Percent of Adequacy" is defined in paragraph
    (4) of subsection (f) of this Section.
        "Final Resources" is defined in paragraph (3) of
    subsection (f) of this Section.
        "Full-time equivalent" or "FTE" means the full-time
    equivalency compensation for staffing the relevant
    position at an Organizational Unit.
        "Funding Gap" is defined in paragraph (1) of
    subsection (g).
        "Hybrid District" means a partial elementary unit
    district created pursuant to Article 11E of this Code.
        "Instructional assistant" means a core or special
    education, non-licensed employee who assists a teacher in
    the classroom and provides academic support to students.
        "Instructional facilitator" means a qualified teacher
    or licensed teacher leader who facilitates and coaches
    continuous improvement in classroom instruction; provides
    instructional support to teachers in the elements of
    research-based instruction or demonstrates the alignment
    of instruction with curriculum standards and assessment
    tools; develops or coordinates instructional programs or
    strategies; develops and implements training; chooses
    standards-based instructional materials; provides
    teachers with an understanding of current research; serves
    as a mentor, site coach, curriculum specialist, or lead
    teacher; or otherwise works with fellow teachers, in
    collaboration, to use data to improve instructional
    practice or develop model lessons.
        "Instructional materials" means relevant
    instructional materials for student instruction,
    including, but not limited to, textbooks, consumable
    workbooks, laboratory equipment, library books, and other
    similar materials.
        "Laboratory School" means a public school that is
    created and operated by a public university and approved
    by the State Board.
        "Librarian" means a teacher with an endorsement as a
    library information specialist or another individual whose
    primary responsibility is overseeing library resources
    within an Organizational Unit.
        "Limiting rate for Hybrid Districts" means the
    combined elementary school and high school limiting rates.
        "Local Capacity" is defined in paragraph (1) of
    subsection (c) of this Section.
        "Local Capacity Percentage" is defined in subparagraph
    (A) of paragraph (2) of subsection (c) of this Section.
        "Local Capacity Ratio" is defined in subparagraph (B)
    of paragraph (2) of subsection (c) of this Section.
        "Local Capacity Target" is defined in paragraph (2) of
    subsection (c) of this Section.
        "Low-Income Count" means, for an Organizational Unit
    in a fiscal year, the higher of the average number of
    students for the prior school year or the immediately
    preceding 3 school years who, as of July 1 of the
    immediately preceding fiscal year (as determined by the
    Department of Human Services), are eligible for at least
    one of the following low-income programs: Medicaid, the
    Children's Health Insurance Program, Temporary Assistance
    for Needy Families (TANF), or the Supplemental Nutrition
    Assistance Program, excluding pupils who are eligible for
    services provided by the Department of Children and Family
    Services. Until such time that grade level low-income
    populations become available, grade level low-income
    populations shall be determined by applying the low-income
    percentage to total student enrollments by grade level.
    The low-income percentage is determined by dividing the
    Low-Income Count by the Average Student Enrollment. The
    low-income percentage for programs operated by a regional
    office of education or an intermediate service center must
    be set to the weighted average of the low-income
    percentages of all of the school districts in the service
    region. The weighted low-income percentage is the result
    of multiplying the low-income percentage of each school
    district served by the regional office of education or
    intermediate service center by each school district's
    Average Student Enrollment, summarizing those products and
    dividing the total by the total Average Student Enrollment
    for the service region.
        "Maintenance and operations" means custodial services,
    facility and ground maintenance, facility operations,
    facility security, routine facility repairs, and other
    similar services and functions.
        "Minimum Funding Level" is defined in paragraph (9) of
    subsection (g) of this Section.
        "New Property Tax Relief Pool Funds" means, for any
    given fiscal year, all State funds appropriated under
    Section 2-3.170 of this Code.
        "New State Funds" means, for a given school year, all
    State funds appropriated for Evidence-Based Funding in
    excess of the amount needed to fund the Base Funding
    Minimum for all Organizational Units in that school year.
        "Nurse" means an individual licensed as a certified
    school nurse, in accordance with the rules established for
    nursing services by the State Board, who is an employee of
    and is available to provide health care-related services
    for students of an Organizational Unit.
        "Operating Tax Rate" means the rate utilized in the
    previous year to extend property taxes for all purposes,
    except Bond and Interest, Summer School, Rent, Capital
    Improvement, and Vocational Education Building purposes.
    For Hybrid Districts, the Operating Tax Rate shall be the
    combined elementary and high school rates utilized in the
    previous year to extend property taxes for all purposes,
    except Bond and Interest, Summer School, Rent, Capital
    Improvement, and Vocational Education Building purposes.
        "Organizational Unit" means a Laboratory School or any
    public school district that is recognized as such by the
    State Board and that contains elementary schools typically
    serving kindergarten through 5th grades, middle schools
    typically serving 6th through 8th grades, high schools
    typically serving 9th through 12th grades, a program
    established under Section 2-3.66 or 2-3.41, or a program
    operated by a regional office of education or an
    intermediate service center under Article 13A or 13B. The
    General Assembly acknowledges that the actual grade levels
    served by a particular Organizational Unit may vary
    slightly from what is typical.
        "Organizational Unit CWI" is determined by calculating
    the CWI in the region and original county in which an
    Organizational Unit's primary administrative office is
    located as set forth in this paragraph, provided that if
    the Organizational Unit CWI as calculated in accordance
    with this paragraph is less than 0.9, the Organizational
    Unit CWI shall be increased to 0.9. Each county's current
    CWI value shall be adjusted based on the CWI value of that
    county's neighboring Illinois counties, to create a
    "weighted adjusted index value". This shall be calculated
    by summing the CWI values of all of a county's adjacent
    Illinois counties and dividing by the number of adjacent
    Illinois counties, then taking the weighted value of the
    original county's CWI value and the adjacent Illinois
    county average. To calculate this weighted value, if the
    number of adjacent Illinois counties is greater than 2,
    the original county's CWI value will be weighted at 0.25
    and the adjacent Illinois county average will be weighted
    at 0.75. If the number of adjacent Illinois counties is 2,
    the original county's CWI value will be weighted at 0.33
    and the adjacent Illinois county average will be weighted
    at 0.66. The greater of the county's current CWI value and
    its weighted adjusted index value shall be used as the
    Organizational Unit CWI.
        "Preceding Tax Year" means the property tax levy year
    immediately preceding the Base Tax Year.
        "Preceding Tax Year's Extension" means the product of
    the equalized assessed valuation utilized by the county
    clerk in the Preceding Tax Year multiplied by the
    Operating Tax Rate.
        "Preliminary Percent of Adequacy" is defined in
    paragraph (2) of subsection (f) of this Section.
        "Preliminary Resources" is defined in paragraph (2) of
    subsection (f) of this Section.
        "Principal" means a school administrator duly endorsed
    to be employed as a principal in this State.
        "Professional development" means training programs for
    licensed staff in schools, including, but not limited to,
    programs that assist in implementing new curriculum
    programs, provide data focused or academic assessment data
    training to help staff identify a student's weaknesses and
    strengths, target interventions, improve instruction,
    encompass instructional strategies for English learner,
    gifted, or at-risk students, address inclusivity, cultural
    sensitivity, or implicit bias, or otherwise provide
    professional support for licensed staff.
        "Prototypical" means 450 special education
    pre-kindergarten and kindergarten through grade 5 students
    for an elementary school, 450 grade 6 through 8 students
    for a middle school, and 600 grade 9 through 12 students
    for a high school.
        "PTELL" means the Property Tax Extension Limitation
    Law.
        "PTELL EAV" is defined in paragraph (4) of subsection
    (d) of this Section.
        "Pupil support staff" means a nurse, psychologist,
    social worker, family liaison personnel, or other staff
    member who provides support to at-risk or struggling
    students.
        "Real Receipts" is defined in paragraph (1) of
    subsection (d) of this Section.
        "Regionalization Factor" means, for a particular
    Organizational Unit, the figure derived by dividing the
    Organizational Unit CWI by the Statewide Weighted CWI.
        "School counselor" means a licensed school counselor
    who provides guidance and counseling support for students
    within an Organizational Unit.
        "School site staff" means the primary school secretary
    and any additional clerical personnel assigned to a
    school.
        "Special education" means special educational
    facilities and services, as defined in Section 14-1.08 of
    this Code.
        "Special Education Allocation" means the amount of an
    Organizational Unit's final Adequacy Target attributable
    to special education divided by the Organizational Unit's
    final Adequacy Target, the product of which shall be
    multiplied by the amount of new funding received pursuant
    to this Section. An Organizational Unit's final Adequacy
    Target attributable to special education shall include all
    special education investment adequacy elements.
        "Specialist teacher" means a teacher who provides
    instruction in subject areas not included in core
    subjects, including, but not limited to, art, music,
    physical education, health, driver education,
    career-technical education, and such other subject areas
    as may be mandated by State law or provided by an
    Organizational Unit.
        "Specially Funded Unit" means an Alternative School,
    safe school, Department of Juvenile Justice school,
    special education cooperative or entity recognized by the
    State Board as a special education cooperative,
    State-approved charter school, or alternative learning
    opportunities program that received direct funding from
    the State Board during the 2016-2017 school year through
    any of the funding sources included within the calculation
    of the Base Funding Minimum or Glenwood Academy.
        "Supplemental Grant Funding" means supplemental
    general State aid funding received by an Organizational
    Unit during the 2016-2017 school year pursuant to
    subsection (H) of Section 18-8.05 of this Code (now
    repealed).
        "State Adequacy Level" is the sum of the Adequacy
    Targets of all Organizational Units.
        "State Board" means the State Board of Education.
        "State Superintendent" means the State Superintendent
    of Education.
        "Statewide Weighted CWI" means a figure determined by
    multiplying each Organizational Unit CWI times the ASE for
    that Organizational Unit creating a weighted value,
    summing all Organizational Units' weighted values, and
    dividing by the total ASE of all Organizational Units,
    thereby creating an average weighted index.
        "Student activities" means non-credit producing
    after-school programs, including, but not limited to,
    clubs, bands, sports, and other activities authorized by
    the school board of the Organizational Unit.
        "Substitute teacher" means an individual teacher or
    teaching assistant who is employed by an Organizational
    Unit and is temporarily serving the Organizational Unit on
    a per diem or per period-assignment basis to replace
    another staff member.
        "Summer school" means academic and enrichment programs
    provided to students during the summer months outside of
    the regular school year.
        "Supervisory aide" means a non-licensed staff member
    who helps in supervising students of an Organizational
    Unit, but does so outside of the classroom, in situations
    such as, but not limited to, monitoring hallways and
    playgrounds, supervising lunchrooms, or supervising
    students when being transported in buses serving the
    Organizational Unit.
        "Target Ratio" is defined in paragraph (4) of
    subsection (g).
        "Tier 1", "Tier 2", "Tier 3", and "Tier 4" are defined
    in paragraph (3) of subsection (g).
        "Tier 1 Aggregate Funding", "Tier 2 Aggregate
    Funding", "Tier 3 Aggregate Funding", and "Tier 4
    Aggregate Funding" are defined in paragraph (1) of
    subsection (g).
    (b) Adequacy Target calculation.
        (1) Each Organizational Unit's Adequacy Target is the
    sum of the Organizational Unit's cost of providing
    Essential Elements, as calculated in accordance with this
    subsection (b), with the salary amounts in the Essential
    Elements multiplied by a Regionalization Factor calculated
    pursuant to paragraph (3) of this subsection (b).
        (2) The Essential Elements are attributable on a pro
    rata basis related to defined subgroups of the ASE of each
    Organizational Unit as specified in this paragraph (2),
    with investments and FTE positions pro rata funded based
    on ASE counts in excess of or less than the thresholds set
    forth in this paragraph (2). The method for calculating
    attributable pro rata costs and the defined subgroups
    thereto are as follows:
            (A) Core class size investments. Each
        Organizational Unit shall receive the funding required
        to support that number of FTE core teacher positions
        as is needed to keep the respective class sizes of the
        Organizational Unit to the following maximum numbers:
                (i) For grades kindergarten through 3, the
            Organizational Unit shall receive funding required
            to support one FTE core teacher position for every
            15 Low-Income Count students in those grades and
            one FTE core teacher position for every 20
            non-Low-Income Count students in those grades.
                (ii) For grades 4 through 12, the
            Organizational Unit shall receive funding required
            to support one FTE core teacher position for every
            20 Low-Income Count students in those grades and
            one FTE core teacher position for every 25
            non-Low-Income Count students in those grades.
            The number of non-Low-Income Count students in a
        grade shall be determined by subtracting the
        Low-Income students in that grade from the ASE of the
        Organizational Unit for that grade.
            (B) Specialist teacher investments. Each
        Organizational Unit shall receive the funding needed
        to cover that number of FTE specialist teacher
        positions that correspond to the following
        percentages:
                (i) if the Organizational Unit operates an
            elementary or middle school, then 20.00% of the
            number of the Organizational Unit's core teachers,
            as determined under subparagraph (A) of this
            paragraph (2); and
                (ii) if such Organizational Unit operates a
            high school, then 33.33% of the number of the
            Organizational Unit's core teachers.
            (C) Instructional facilitator investments. Each
        Organizational Unit shall receive the funding needed
        to cover one FTE instructional facilitator position
        for every 200 combined ASE of pre-kindergarten
        children with disabilities and all kindergarten
        through grade 12 students of the Organizational Unit.
            (D) Core intervention teacher (tutor) investments.
        Each Organizational Unit shall receive the funding
        needed to cover one FTE teacher position for each
        prototypical elementary, middle, and high school.
            (E) Substitute teacher investments. Each
        Organizational Unit shall receive the funding needed
        to cover substitute teacher costs that is equal to
        5.70% of the minimum pupil attendance days required
        under Section 10-19 of this Code for all full-time
        equivalent core, specialist, and intervention
        teachers, school nurses, special education teachers
        and instructional assistants, instructional
        facilitators, and summer school and extended day
        teacher positions, as determined under this paragraph
        (2), at a salary rate of 33.33% of the average salary
        for grade K through 12 teachers and 33.33% of the
        average salary of each instructional assistant
        position.
            (F) Core school counselor investments. Each
        Organizational Unit shall receive the funding needed
        to cover one FTE school counselor for each 450
        combined ASE of pre-kindergarten children with
        disabilities and all kindergarten through grade 5
        students, plus one FTE school counselor for each 250
        grades 6 through 8 ASE middle school students, plus
        one FTE school counselor for each 250 grades 9 through
        12 ASE high school students.
            (G) Nurse investments. Each Organizational Unit
        shall receive the funding needed to cover one FTE
        nurse for each 750 combined ASE of pre-kindergarten
        children with disabilities and all kindergarten
        through grade 12 students across all grade levels it
        serves.
            (H) Supervisory aide investments. Each
        Organizational Unit shall receive the funding needed
        to cover one FTE for each 225 combined ASE of
        pre-kindergarten children with disabilities and all
        kindergarten through grade 5 students, plus one FTE
        for each 225 ASE middle school students, plus one FTE
        for each 200 ASE high school students.
            (I) Librarian investments. Each Organizational
        Unit shall receive the funding needed to cover one FTE
        librarian for each prototypical elementary school,
        middle school, and high school and one FTE aide or
        media technician for every 300 combined ASE of
        pre-kindergarten children with disabilities and all
        kindergarten through grade 12 students.
            (J) Principal investments. Each Organizational
        Unit shall receive the funding needed to cover one FTE
        principal position for each prototypical elementary
        school, plus one FTE principal position for each
        prototypical middle school, plus one FTE principal
        position for each prototypical high school.
            (K) Assistant principal investments. Each
        Organizational Unit shall receive the funding needed
        to cover one FTE assistant principal position for each
        prototypical elementary school, plus one FTE assistant
        principal position for each prototypical middle
        school, plus one FTE assistant principal position for
        each prototypical high school.
            (L) School site staff investments. Each
        Organizational Unit shall receive the funding needed
        for one FTE position for each 225 ASE of
        pre-kindergarten children with disabilities and all
        kindergarten through grade 5 students, plus one FTE
        position for each 225 ASE middle school students, plus
        one FTE position for each 200 ASE high school
        students.
            (M) Gifted investments. Each Organizational Unit
        shall receive $40 per kindergarten through grade 12
        ASE.
            (N) Professional development investments. Each
        Organizational Unit shall receive $125 per student of
        the combined ASE of pre-kindergarten children with
        disabilities and all kindergarten through grade 12
        students for trainers and other professional
        development-related expenses for supplies and
        materials.
            (O) Instructional material investments. Each
        Organizational Unit shall receive $190 per student of
        the combined ASE of pre-kindergarten children with
        disabilities and all kindergarten through grade 12
        students to cover instructional material costs.
            (P) Assessment investments. Each Organizational
        Unit shall receive $25 per student of the combined ASE
        of pre-kindergarten children with disabilities and all
        kindergarten through grade 12 students to cover
        assessment costs.
            (Q) Computer technology and equipment investments.
        Each Organizational Unit shall receive $285.50 per
        student of the combined ASE of pre-kindergarten
        children with disabilities and all kindergarten
        through grade 12 students to cover computer technology
        and equipment costs. For the 2018-2019 school year and
        subsequent school years, Organizational Units assigned
        to Tier 1 and Tier 2 in the prior school year shall
        receive an additional $285.50 per student of the
        combined ASE of pre-kindergarten children with
        disabilities and all kindergarten through grade 12
        students to cover computer technology and equipment
        costs in the Organizational Unit's Adequacy Target.
        The State Board may establish additional requirements
        for Organizational Unit expenditures of funds received
        pursuant to this subparagraph (Q), including a
        requirement that funds received pursuant to this
        subparagraph (Q) may be used only for serving the
        technology needs of the district. It is the intent of
        Public Act 100-465 that all Tier 1 and Tier 2 districts
        receive the addition to their Adequacy Target in the
        following year, subject to compliance with the
        requirements of the State Board.
            (R) Student activities investments. Each
        Organizational Unit shall receive the following
        funding amounts to cover student activities: $100 per
        kindergarten through grade 5 ASE student in elementary
        school, plus $200 per ASE student in middle school,
        plus $675 per ASE student in high school.
            (S) Maintenance and operations investments. Each
        Organizational Unit shall receive $1,038 per student
        of the combined ASE of pre-kindergarten children with
        disabilities and all kindergarten through grade 12
        students for day-to-day maintenance and operations
        expenditures, including salary, supplies, and
        materials, as well as purchased services, but
        excluding employee benefits. The proportion of salary
        for the application of a Regionalization Factor and
        the calculation of benefits is equal to $352.92.
            (T) Central office investments. Each
        Organizational Unit shall receive $742 per student of
        the combined ASE of pre-kindergarten children with
        disabilities and all kindergarten through grade 12
        students to cover central office operations, including
        administrators and classified personnel charged with
        managing the instructional programs, business and
        operations of the school district, and security
        personnel. The proportion of salary for the
        application of a Regionalization Factor and the
        calculation of benefits is equal to $368.48.
            (U) Employee benefit investments. Each
        Organizational Unit shall receive 30% of the total of
        all salary-calculated elements of the Adequacy Target,
        excluding substitute teachers and student activities
        investments, to cover benefit costs. For central
        office and maintenance and operations investments, the
        benefit calculation shall be based upon the salary
        proportion of each investment. If at any time the
        responsibility for funding the employer normal cost of
        teacher pensions is assigned to school districts, then
        that amount certified by the Teachers' Retirement
        System of the State of Illinois to be paid by the
        Organizational Unit for the preceding school year
        shall be added to the benefit investment. For any
        fiscal year in which a school district organized under
        Article 34 of this Code is responsible for paying the
        employer normal cost of teacher pensions, then that
        amount of its employer normal cost plus the amount for
        retiree health insurance as certified by the Public
        School Teachers' Pension and Retirement Fund of
        Chicago to be paid by the school district for the
        preceding school year that is statutorily required to
        cover employer normal costs and the amount for retiree
        health insurance shall be added to the 30% specified
        in this subparagraph (U). The Teachers' Retirement
        System of the State of Illinois and the Public School
        Teachers' Pension and Retirement Fund of Chicago shall
        submit such information as the State Superintendent
        may require for the calculations set forth in this
        subparagraph (U).
            (V) Additional investments in low-income students.
        In addition to and not in lieu of all other funding
        under this paragraph (2), each Organizational Unit
        shall receive funding based on the average teacher
        salary for grades K through 12 to cover the costs of:
                (i) one FTE intervention teacher (tutor)
            position for every 125 Low-Income Count students;
                (ii) one FTE pupil support staff position for
            every 125 Low-Income Count students;
                (iii) one FTE extended day teacher position
            for every 120 Low-Income Count students; and
                (iv) one FTE summer school teacher position
            for every 120 Low-Income Count students.
            (W) Additional investments in English learner
        students. In addition to and not in lieu of all other
        funding under this paragraph (2), each Organizational
        Unit shall receive funding based on the average
        teacher salary for grades K through 12 to cover the
        costs of:
                (i) one FTE intervention teacher (tutor)
            position for every 125 English learner students;
                (ii) one FTE pupil support staff position for
            every 125 English learner students;
                (iii) one FTE extended day teacher position
            for every 120 English learner students;
                (iv) one FTE summer school teacher position
            for every 120 English learner students; and
                (v) one FTE core teacher position for every
            100 English learner students.
            (X) Special education investments. Each
        Organizational Unit shall receive funding based on the
        average teacher salary for grades K through 12 to
        cover special education as follows:
                (i) one FTE teacher position for every 141
            combined ASE of pre-kindergarten children with
            disabilities and all kindergarten through grade 12
            students;
                (ii) one FTE instructional assistant for every
            141 combined ASE of pre-kindergarten children with
            disabilities and all kindergarten through grade 12
            students; and
                (iii) one FTE psychologist position for every
            1,000 combined ASE of pre-kindergarten children
            with disabilities and all kindergarten through
            grade 12 students.
        (3) For calculating the salaries included within the
    Essential Elements, the State Superintendent shall
    annually calculate average salaries to the nearest dollar
    using the employment information system data maintained by
    the State Board, limited to public schools only and
    excluding special education and vocational cooperatives,
    schools operated by the Department of Juvenile Justice,
    and charter schools, for the following positions:
            (A) Teacher for grades K through 8.
            (B) Teacher for grades 9 through 12.
            (C) Teacher for grades K through 12.
            (D) School counselor for grades K through 8.
            (E) School counselor for grades 9 through 12.
            (F) School counselor for grades K through 12.
            (G) Social worker.
            (H) Psychologist.
            (I) Librarian.
            (J) Nurse.
            (K) Principal.
            (L) Assistant principal.
        For the purposes of this paragraph (3), "teacher"
    includes core teachers, specialist and elective teachers,
    instructional facilitators, tutors, special education
    teachers, pupil support staff teachers, English learner
    teachers, extended day teachers, and summer school
    teachers. Where specific grade data is not required for
    the Essential Elements, the average salary for
    corresponding positions shall apply. For substitute
    teachers, the average teacher salary for grades K through
    12 shall apply.
        For calculating the salaries included within the
    Essential Elements for positions not included within EIS
    Data, the following salaries shall be used in the first
    year of implementation of Evidence-Based Funding:
            (i) school site staff, $30,000; and
            (ii) non-instructional assistant, instructional
        assistant, library aide, library media tech, or
        supervisory aide: $25,000.
        In the second and subsequent years of implementation
    of Evidence-Based Funding, the amounts in items (i) and
    (ii) of this paragraph (3) shall annually increase by the
    ECI.
        The salary amounts for the Essential Elements
    determined pursuant to subparagraphs (A) through (L), (S)
    and (T), and (V) through (X) of paragraph (2) of
    subsection (b) of this Section shall be multiplied by a
    Regionalization Factor.
    (c) Local Capacity calculation.
        (1) Each Organizational Unit's Local Capacity
    represents an amount of funding it is assumed to
    contribute toward its Adequacy Target for purposes of the
    Evidence-Based Funding formula calculation. "Local
    Capacity" means either (i) the Organizational Unit's Local
    Capacity Target as calculated in accordance with paragraph
    (2) of this subsection (c) if its Real Receipts are equal
    to or less than its Local Capacity Target or (ii) the
    Organizational Unit's Adjusted Local Capacity, as
    calculated in accordance with paragraph (3) of this
    subsection (c) if Real Receipts are more than its Local
    Capacity Target.
        (2) "Local Capacity Target" means, for an
    Organizational Unit, that dollar amount that is obtained
    by multiplying its Adequacy Target by its Local Capacity
    Ratio.
            (A) An Organizational Unit's Local Capacity
        Percentage is the conversion of the Organizational
        Unit's Local Capacity Ratio, as such ratio is
        determined in accordance with subparagraph (B) of this
        paragraph (2), into a cumulative distribution
        resulting in a percentile ranking to determine each
        Organizational Unit's relative position to all other
        Organizational Units in this State. The calculation of
        Local Capacity Percentage is described in subparagraph
        (C) of this paragraph (2).
            (B) An Organizational Unit's Local Capacity Ratio
        in a given year is the percentage obtained by dividing
        its Adjusted EAV or PTELL EAV, whichever is less, by
        its Adequacy Target, with the resulting ratio further
        adjusted as follows:
                (i) for Organizational Units serving grades
            kindergarten through 12 and Hybrid Districts, no
            further adjustments shall be made;
                (ii) for Organizational Units serving grades
            kindergarten through 8, the ratio shall be
            multiplied by 9/13;
                (iii) for Organizational Units serving grades
            9 through 12, the Local Capacity Ratio shall be
            multiplied by 4/13; and
                (iv) for an Organizational Unit with a
            different grade configuration than those specified
            in items (i) through (iii) of this subparagraph
            (B), the State Superintendent shall determine a
            comparable adjustment based on the grades served.
            (C) The Local Capacity Percentage is equal to the
        percentile ranking of the district. Local Capacity
        Percentage converts each Organizational Unit's Local
        Capacity Ratio to a cumulative distribution resulting
        in a percentile ranking to determine each
        Organizational Unit's relative position to all other
        Organizational Units in this State. The Local Capacity
        Percentage cumulative distribution resulting in a
        percentile ranking for each Organizational Unit shall
        be calculated using the standard normal distribution
        of the score in relation to the weighted mean and
        weighted standard deviation and Local Capacity Ratios
        of all Organizational Units. If the value assigned to
        any Organizational Unit is in excess of 90%, the value
        shall be adjusted to 90%. For Laboratory Schools, the
        Local Capacity Percentage shall be set at 10% in
        recognition of the absence of EAV and resources from
        the public university that are allocated to the
        Laboratory School. For programs operated by a regional
        office of education or an intermediate service center,
        the Local Capacity Percentage must be set at 10% in
        recognition of the absence of EAV and resources from
        school districts that are allocated to the regional
        office of education or intermediate service center.
        The weighted mean for the Local Capacity Percentage
        shall be determined by multiplying each Organizational
        Unit's Local Capacity Ratio times the ASE for the unit
        creating a weighted value, summing the weighted values
        of all Organizational Units, and dividing by the total
        ASE of all Organizational Units. The weighted standard
        deviation shall be determined by taking the square
        root of the weighted variance of all Organizational
        Units' Local Capacity Ratio, where the variance is
        calculated by squaring the difference between each
        unit's Local Capacity Ratio and the weighted mean,
        then multiplying the variance for each unit times the
        ASE for the unit to create a weighted variance for each
        unit, then summing all units' weighted variance and
        dividing by the total ASE of all units.
            (D) For any Organizational Unit, the
        Organizational Unit's Adjusted Local Capacity Target
        shall be reduced by either (i) the school board's
        remaining contribution pursuant to paragraph (ii) of
        subsection (b-4) of Section 16-158 of the Illinois
        Pension Code in a given year or (ii) the board of
        education's remaining contribution pursuant to
        paragraph (iv) of subsection (b) of Section 17-129 of
        the Illinois Pension Code absent the employer normal
        cost portion of the required contribution and amount
        allowed pursuant to subdivision (3) of Section
        17-142.1 of the Illinois Pension Code in a given year.
        In the preceding sentence, item (i) shall be certified
        to the State Board of Education by the Teachers'
        Retirement System of the State of Illinois and item
        (ii) shall be certified to the State Board of
        Education by the Public School Teachers' Pension and
        Retirement Fund of the City of Chicago.
        (3) If an Organizational Unit's Real Receipts are more
    than its Local Capacity Target, then its Local Capacity
    shall equal an Adjusted Local Capacity Target as
    calculated in accordance with this paragraph (3). The
    Adjusted Local Capacity Target is calculated as the sum of
    the Organizational Unit's Local Capacity Target and its
    Real Receipts Adjustment. The Real Receipts Adjustment
    equals the Organizational Unit's Real Receipts less its
    Local Capacity Target, with the resulting figure
    multiplied by the Local Capacity Percentage.
        As used in this paragraph (3), "Real Percent of
    Adequacy" means the sum of an Organizational Unit's Real
    Receipts, CPPRT, and Base Funding Minimum, with the
    resulting figure divided by the Organizational Unit's
    Adequacy Target.
    (d) Calculation of Real Receipts, EAV, and Adjusted EAV
for purposes of the Local Capacity calculation.
        (1) An Organizational Unit's Real Receipts are the
    product of its Applicable Tax Rate and its Adjusted EAV.
    An Organizational Unit's Applicable Tax Rate is its
    Adjusted Operating Tax Rate for property within the
    Organizational Unit.
        (2) The State Superintendent shall calculate the
    equalized assessed valuation, or EAV, of all taxable
    property of each Organizational Unit as of September 30 of
    the previous year in accordance with paragraph (3) of this
    subsection (d). The State Superintendent shall then
    determine the Adjusted EAV of each Organizational Unit in
    accordance with paragraph (4) of this subsection (d),
    which Adjusted EAV figure shall be used for the purposes
    of calculating Local Capacity.
        (3) To calculate Real Receipts and EAV, the Department
    of Revenue shall supply to the State Superintendent the
    value as equalized or assessed by the Department of
    Revenue of all taxable property of every Organizational
    Unit, together with (i) the applicable tax rate used in
    extending taxes for the funds of the Organizational Unit
    as of September 30 of the previous year and (ii) the
    limiting rate for all Organizational Units subject to
    property tax extension limitations as imposed under PTELL.
            (A) The Department of Revenue shall add to the
        equalized assessed value of all taxable property of
        each Organizational Unit situated entirely or
        partially within a county that is or was subject to the
        provisions of Section 15-176 or 15-177 of the Property
        Tax Code (i) an amount equal to the total amount by
        which the homestead exemption allowed under Section
        15-176 or 15-177 of the Property Tax Code for real
        property situated in that Organizational Unit exceeds
        the total amount that would have been allowed in that
        Organizational Unit if the maximum reduction under
        Section 15-176 was (I) $4,500 in Cook County or $3,500
        in all other counties in tax year 2003 or (II) $5,000
        in all counties in tax year 2004 and thereafter and
        (ii) an amount equal to the aggregate amount for the
        taxable year of all additional exemptions under
        Section 15-175 of the Property Tax Code for owners
        with a household income of $30,000 or less. The county
        clerk of any county that is or was subject to the
        provisions of Section 15-176 or 15-177 of the Property
        Tax Code shall annually calculate and certify to the
        Department of Revenue for each Organizational Unit all
        homestead exemption amounts under Section 15-176 or
        15-177 of the Property Tax Code and all amounts of
        additional exemptions under Section 15-175 of the
        Property Tax Code for owners with a household income
        of $30,000 or less. It is the intent of this
        subparagraph (A) that if the general homestead
        exemption for a parcel of property is determined under
        Section 15-176 or 15-177 of the Property Tax Code
        rather than Section 15-175, then the calculation of
        EAV shall not be affected by the difference, if any,
        between the amount of the general homestead exemption
        allowed for that parcel of property under Section
        15-176 or 15-177 of the Property Tax Code and the
        amount that would have been allowed had the general
        homestead exemption for that parcel of property been
        determined under Section 15-175 of the Property Tax
        Code. It is further the intent of this subparagraph
        (A) that if additional exemptions are allowed under
        Section 15-175 of the Property Tax Code for owners
        with a household income of less than $30,000, then the
        calculation of EAV shall not be affected by the
        difference, if any, because of those additional
        exemptions.
            (B) With respect to any part of an Organizational
        Unit within a redevelopment project area in respect to
        which a municipality has adopted tax increment
        allocation financing pursuant to the Tax Increment
        Allocation Redevelopment Act, Division 74.4 of Article
        11 of the Illinois Municipal Code, or the Industrial
        Jobs Recovery Law, Division 74.6 of Article 11 of the
        Illinois Municipal Code, no part of the current EAV of
        real property located in any such project area that is
        attributable to an increase above the total initial
        EAV of such property shall be used as part of the EAV
        of the Organizational Unit, until such time as all
        redevelopment project costs have been paid, as
        provided in Section 11-74.4-8 of the Tax Increment
        Allocation Redevelopment Act or in Section 11-74.6-35
        of the Industrial Jobs Recovery Law. For the purpose
        of the EAV of the Organizational Unit, the total
        initial EAV or the current EAV, whichever is lower,
        shall be used until such time as all redevelopment
        project costs have been paid.
            (B-5) The real property equalized assessed
        valuation for a school district shall be adjusted by
        subtracting from the real property value, as equalized
        or assessed by the Department of Revenue, for the
        district an amount computed by dividing the amount of
        any abatement of taxes under Section 18-170 of the
        Property Tax Code by 3.00% for a district maintaining
        grades kindergarten through 12, by 2.30% for a
        district maintaining grades kindergarten through 8, or
        by 1.05% for a district maintaining grades 9 through
        12 and adjusted by an amount computed by dividing the
        amount of any abatement of taxes under subsection (a)
        of Section 18-165 of the Property Tax Code by the same
        percentage rates for district type as specified in
        this subparagraph (B-5).
            (C) For Organizational Units that are Hybrid
        Districts, the State Superintendent shall use the
        lesser of the adjusted equalized assessed valuation
        for property within the partial elementary unit
        district for elementary purposes, as defined in
        Article 11E of this Code, or the adjusted equalized
        assessed valuation for property within the partial
        elementary unit district for high school purposes, as
        defined in Article 11E of this Code.
            (D) If a school district's boundaries span
        multiple counties, then the Department of Revenue
        shall send to the State Board, for the purposes of
        calculating Evidence-Based Funding, the limiting rate
        and individual rates by purpose for the county that
        contains the majority of the school district's
        equalized assessed valuation.
        (4) An Organizational Unit's Adjusted EAV shall be the
    average of its EAV over the immediately preceding 3 years
    or the lesser of its EAV in the immediately preceding year
    or the average of its EAV over the immediately preceding 3
    years if the EAV in the immediately preceding year has
    declined by 10% or more when comparing the 2 most recent
    years. In the event of Organizational Unit reorganization,
    consolidation, or annexation, the Organizational Unit's
    Adjusted EAV for the first 3 years after such change shall
    be as follows: the most current EAV shall be used in the
    first year, the average of a 2-year EAV or its EAV in the
    immediately preceding year if the EAV declines by 10% or
    more when comparing the 2 most recent years for the second
    year, and the lesser of a 3-year average EAV or its EAV in
    the immediately preceding year if the Adjusted EAV
    declines by 10% or more when comparing the 2 most recent
    years for the third year. For any school district whose
    EAV in the immediately preceding year is used in
    calculations, in the following year, the Adjusted EAV
    shall be the average of its EAV over the immediately
    preceding 2 years or the immediately preceding year if
    that year represents a decline of 10% or more when
    comparing the 2 most recent years.
        "PTELL EAV" means a figure calculated by the State
    Board for Organizational Units subject to PTELL as
    described in this paragraph (4) for the purposes of
    calculating an Organizational Unit's Local Capacity Ratio.
    Except as otherwise provided in this paragraph (4), the
    PTELL EAV of an Organizational Unit shall be equal to the
    product of the equalized assessed valuation last used in
    the calculation of general State aid under Section 18-8.05
    of this Code (now repealed) or Evidence-Based Funding
    under this Section and the Organizational Unit's Extension
    Limitation Ratio. If an Organizational Unit has approved
    or does approve an increase in its limiting rate, pursuant
    to Section 18-190 of the Property Tax Code, affecting the
    Base Tax Year, the PTELL EAV shall be equal to the product
    of the equalized assessed valuation last used in the
    calculation of general State aid under Section 18-8.05 of
    this Code (now repealed) or Evidence-Based Funding under
    this Section multiplied by an amount equal to one plus the
    percentage increase, if any, in the Consumer Price Index
    for All Urban Consumers for all items published by the
    United States Department of Labor for the 12-month
    calendar year preceding the Base Tax Year, plus the
    equalized assessed valuation of new property, annexed
    property, and recovered tax increment value and minus the
    equalized assessed valuation of disconnected property.
        As used in this paragraph (4), "new property" and
    "recovered tax increment value" shall have the meanings
    set forth in the Property Tax Extension Limitation Law.
    (e) Base Funding Minimum calculation.
        (1) For the 2017-2018 school year, the Base Funding
    Minimum of an Organizational Unit or a Specially Funded
    Unit shall be the amount of State funds distributed to the
    Organizational Unit or Specially Funded Unit during the
    2016-2017 school year prior to any adjustments and
    specified appropriation amounts described in this
    paragraph (1) from the following Sections, as calculated
    by the State Superintendent: Section 18-8.05 of this Code
    (now repealed); Section 5 of Article 224 of Public Act
    99-524 (equity grants); Section 14-7.02b of this Code
    (funding for children requiring special education
    services); Section 14-13.01 of this Code (special
    education facilities and staffing), except for
    reimbursement of the cost of transportation pursuant to
    Section 14-13.01; Section 14C-12 of this Code (English
    learners); and Section 18-4.3 of this Code (summer
    school), based on an appropriation level of $13,121,600.
    For a school district organized under Article 34 of this
    Code, the Base Funding Minimum also includes (i) the funds
    allocated to the school district pursuant to Section 1D-1
    of this Code attributable to funding programs authorized
    by the Sections of this Code listed in the preceding
    sentence and (ii) the difference between (I) the funds
    allocated to the school district pursuant to Section 1D-1
    of this Code attributable to the funding programs
    authorized by Section 14-7.02 (non-public special
    education reimbursement), subsection (b) of Section
    14-13.01 (special education transportation), Section 29-5
    (transportation), Section 2-3.80 (agricultural
    education), Section 2-3.66 (truants' alternative
    education), Section 2-3.62 (educational service centers),
    and Section 14-7.03 (special education - orphanage) of
    this Code and Section 15 of the Childhood Hunger Relief
    Act (free breakfast program) and (II) the school
    district's actual expenditures for its non-public special
    education, special education transportation,
    transportation programs, agricultural education, truants'
    alternative education, services that would otherwise be
    performed by a regional office of education, special
    education orphanage expenditures, and free breakfast, as
    most recently calculated and reported pursuant to
    subsection (f) of Section 1D-1 of this Code. The Base
    Funding Minimum for Glenwood Academy shall be $952,014
    $625,500. For programs operated by a regional office of
    education or an intermediate service center, the Base
    Funding Minimum must be the total amount of State funds
    allocated to those programs in the 2018-2019 school year
    and amounts provided pursuant to Article 34 of Public Act
    100-586 and Section 3-16 of this Code. All programs
    established after June 5, 2019 (the effective date of
    Public Act 101-10) and administered by a regional office
    of education or an intermediate service center must have
    an initial Base Funding Minimum set to an amount equal to
    the first-year ASE multiplied by the amount of per pupil
    funding received in the previous school year by the lowest
    funded similar existing program type. If the enrollment
    for a program operated by a regional office of education
    or an intermediate service center is zero, then it may not
    receive Base Funding Minimum funds for that program in the
    next fiscal year, and those funds must be distributed to
    Organizational Units under subsection (g).
        (2) For the 2018-2019 and subsequent school years, the
    Base Funding Minimum of Organizational Units and Specially
    Funded Units shall be the sum of (i) the amount of
    Evidence-Based Funding for the prior school year, (ii) the
    Base Funding Minimum for the prior school year, and (iii)
    any amount received by a school district pursuant to
    Section 7 of Article 97 of Public Act 100-21.
        For the 2022-2023 school year, the Base Funding
    Minimum of Organizational Units shall be the amounts
    recalculated by the State Board of Education for Fiscal
    Year 2019 through Fiscal Year 2022 that were necessary due
    to average student enrollment errors for districts
    organized under Article 34 of this Code, plus the Fiscal
    Year 2022 property tax relief grants provided under
    Section 2-3.170 of this Code, ensuring each Organizational
    Unit has the correct amount of resources for Fiscal Year
    2023 Evidence-Based Funding calculations and that Fiscal
    Year 2023 Evidence-Based Funding Distributions are made in
    accordance with this Section.
        (3) Subject to approval by the General Assembly as
    provided in this paragraph (3), an Organizational Unit
    that meets all of the following criteria, as determined by
    the State Board, shall have District Intervention Money
    added to its Base Funding Minimum at the time the Base
    Funding Minimum is calculated by the State Board:
            (A) The Organizational Unit is operating under an
        Independent Authority under Section 2-3.25f-5 of this
        Code for a minimum of 4 school years or is subject to
        the control of the State Board pursuant to a court
        order for a minimum of 4 school years.
            (B) The Organizational Unit was designated as a
        Tier 1 or Tier 2 Organizational Unit in the previous
        school year under paragraph (3) of subsection (g) of
        this Section.
            (C) The Organizational Unit demonstrates
        sustainability through a 5-year financial and
        strategic plan.
            (D) The Organizational Unit has made sufficient
        progress and achieved sufficient stability in the
        areas of governance, academic growth, and finances.
        As part of its determination under this paragraph (3),
    the State Board may consider the Organizational Unit's
    summative designation, any accreditations of the
    Organizational Unit, or the Organizational Unit's
    financial profile, as calculated by the State Board.
        If the State Board determines that an Organizational
    Unit has met the criteria set forth in this paragraph (3),
    it must submit a report to the General Assembly, no later
    than January 2 of the fiscal year in which the State Board
    makes it determination, on the amount of District
    Intervention Money to add to the Organizational Unit's
    Base Funding Minimum. The General Assembly must review the
    State Board's report and may approve or disapprove, by
    joint resolution, the addition of District Intervention
    Money. If the General Assembly fails to act on the report
    within 40 calendar days from the receipt of the report,
    the addition of District Intervention Money is deemed
    approved. If the General Assembly approves the amount of
    District Intervention Money to be added to the
    Organizational Unit's Base Funding Minimum, the District
    Intervention Money must be added to the Base Funding
    Minimum annually thereafter.
        For the first 4 years following the initial year that
    the State Board determines that an Organizational Unit has
    met the criteria set forth in this paragraph (3) and has
    received funding under this Section, the Organizational
    Unit must annually submit to the State Board, on or before
    November 30, a progress report regarding its financial and
    strategic plan under subparagraph (C) of this paragraph