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Public Act 102-0016
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SB2017 Enrolled | LRB102 16155 CPF 22006 b |
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AN ACT concerning State government.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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ARTICLE 1. SHORT TITLE; PURPOSE
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Section 1-1. Short title. This Act may be cited as the |
FY2022 Budget Implementation Act.
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Section 1-5. Purpose. It is the purpose of this Act to make |
changes in State programs that are necessary to implement the |
State budget for Fiscal Year 2022.
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ARTICLE 2. STATE FINANCE ACT AMENDMENTS AFFECTING THE FISCAL |
YEAR 2022 BUDGET
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Section 2-5. The State Finance Act is amended by changing |
Sections 5.67, 5.176, 5.177, 5.857, 5h.5, 6z-6, 6z-32, 6z-63, |
6z-70, 6z-77, 6z-82, 6z-100, 6z-121, 6z-122, 8.3, 8.12, |
8.25-4, 8.25e, 8g, 8g-1, 13.2, and 25 and by adding Sections |
5.938, 5.939, and 6z-128 as follows:
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(30 ILCS 105/5.67) (from Ch. 127, par. 141.67)
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Sec. 5.67.
The Metropolitan Exposition, Auditorium and |
Office
Building Fund. This Section is repealed June 30, 2021.
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(Source: P.A. 81-1509.)
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(30 ILCS 105/5.176) (from Ch. 127, par. 141.176)
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Sec. 5.176. The Illinois Civic Center Bond Fund. This |
Section is repealed June 30, 2021. |
(Source: P.A. 84-1308.)
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(30 ILCS 105/5.177) (from Ch. 127, par. 141.177)
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Sec. 5.177.
The Illinois Civic Center Bond Retirement and
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Interest Fund. This Section is repealed June 30, 2021.
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(Source: P.A. 84-1308.)
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(30 ILCS 105/5.857) |
(Section scheduled to be repealed on July 1, 2021) |
Sec. 5.857. The Capital Development Board Revolving Fund. |
This Section is repealed July 1, 2022 2021 .
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(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
101-10, eff. 6-5-19; 101-645, eff. 6-26-20.)
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(30 ILCS 105/5.938 new) |
Sec. 5.938. The DoIT Special Projects Fund.
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(30 ILCS 105/5.939 new) |
Sec. 5.939. The Essential Government Services Support |
Fund.
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(30 ILCS 105/5h.5) |
Sec. 5h.5. Cash flow borrowing and general funds |
liquidity; Fiscal Years 2018, 2019, 2020, and 2021 , and 2022 . |
(a) In order to meet cash flow deficits and to maintain |
liquidity in general funds and the Health Insurance Reserve |
Fund, on and after July 1, 2017 and through June 30, 2022 2021 , |
the State Treasurer and the State Comptroller, in consultation |
with the Governor's Office of Management and Budget, shall |
make transfers to general funds and the Health Insurance |
Reserve Fund, as directed by the State Comptroller, out of |
special funds of the State, to the extent allowed by federal |
law. |
No such transfer may reduce the cumulative balance of all |
of the special funds of the State to an amount less than the |
total debt service payable during the 12 months immediately |
following the date of the transfer on any bonded indebtedness |
of the State and any certificates issued under the Short Term |
Borrowing Act. At no time shall the outstanding total |
transfers made from the special funds of the State to general |
funds and the Health Insurance Reserve Fund under this Section |
exceed $1,500,000,000; once the amount of $1,500,000,000 has |
been transferred from the special funds of the State to |
general funds and the Health Insurance Reserve Fund, |
additional transfers may be made from the special funds of the |
State to general funds and the Health Insurance Reserve Fund |
under this Section only to the extent that moneys have first |
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been re-transferred from general funds and the Health |
Insurance Reserve Fund to those special funds of the State. |
Notwithstanding any other provision of this Section, no such |
transfer may be made from any special fund that is exclusively |
collected by or directly appropriated to any other |
constitutional officer without the written approval of that |
constitutional officer. |
(b) If moneys have been transferred to general funds and |
the Health Insurance Reserve Fund pursuant to subsection (a) |
of this Section, Public Act 100-23 shall constitute the |
continuing authority for and direction to the State Treasurer |
and State Comptroller to reimburse the funds of origin from |
general funds by transferring to the funds of origin, at such |
times and in such amounts as directed by the Comptroller when |
necessary to support appropriated expenditures from the funds, |
an amount equal to that transferred from them plus any |
interest that would have accrued thereon had the transfer not |
occurred, except that any moneys transferred pursuant to |
subsection (a) of this Section shall be repaid to the fund of |
origin within 60 48 months after the date on which they were |
borrowed. When any of the funds from which moneys have been |
transferred pursuant to subsection (a) have insufficient cash |
from which the State Comptroller may make expenditures |
properly supported by appropriations from the fund, then the |
State Treasurer and State Comptroller shall transfer from |
general funds to the fund only such amount as is immediately |
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necessary to satisfy outstanding expenditure obligations on a |
timely basis. |
(c) On the first day of each quarterly period in each |
fiscal year, until such time as a report indicates that all |
moneys borrowed and interest pursuant to this Section have |
been repaid, the Comptroller shall provide to the President |
and the Minority Leader of the Senate, the Speaker and the |
Minority Leader of the House of Representatives, and the |
Commission on Government Forecasting and Accountability a |
report on all transfers made pursuant to this Section in the |
prior quarterly period. The report must be provided in |
electronic format. The report must include all of the |
following: |
(1) the date each transfer was made; |
(2) the amount of each transfer; |
(3) in the case of a transfer from general funds to a |
fund of origin pursuant to subsection (b) of this Section, |
the amount of interest being paid to the fund of origin; |
and |
(4) the end of day balance of the fund of origin, the |
general funds, and the Health Insurance Reserve Fund on |
the date the transfer was made.
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(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
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(30 ILCS 105/6z-6) (from Ch. 127, par. 142z-6)
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Sec. 6z-6.
All moneys received pursuant to the federal |
Community
Services Block Grant shall be deposited into the |
Community Services
Block Grant Fund and used for the purposes |
permitted under the Grant. All money received from the federal |
Low-Income Household Water Assistance Program under the |
federal Consolidated Appropriations Act and the American |
Rescue Plan Act of 2021 shall be deposited into the Community |
Services Block Grant Fund and used for the purposes permitted |
under the Program and any related federal guidance .
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(Source: P.A. 83-1053.)
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(30 ILCS 105/6z-32)
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Sec. 6z-32. Partners for Planning and Conservation.
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(a) The Partners for Conservation Fund (formerly known as |
the Conservation 2000 Fund) and the Partners for
Conservation |
Projects Fund (formerly known as the Conservation 2000 |
Projects Fund) are
created as special funds in the State |
Treasury. These funds
shall be used to establish a |
comprehensive program to protect Illinois' natural
resources |
through cooperative partnerships between State government and |
public
and private landowners. Moneys in these Funds may be
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used, subject to appropriation, by the Department of Natural |
Resources, Environmental Protection Agency, and the
Department |
of Agriculture for purposes relating to natural resource |
protection,
planning, recreation, tourism, and compatible |
agricultural and economic development
activities. Without |
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limiting these general purposes, moneys in these Funds may
be |
used, subject to appropriation, for the following specific |
purposes:
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(1) To foster sustainable agriculture practices and |
control soil erosion ,
and sedimentation , and nutrient loss |
from farmland , including grants to Soil and Water |
Conservation Districts
for conservation practice |
cost-share grants and for personnel, educational, and
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administrative expenses.
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(2) To establish and protect a system of ecosystems in |
public and private
ownership through conservation |
easements, incentives to public and private
landowners, |
natural resource restoration and preservation, water |
quality protection and improvement, land use and watershed |
planning, technical assistance and grants, and
land |
acquisition provided these mechanisms are all voluntary on |
the part of the
landowner and do not involve the use of |
eminent domain.
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(3) To develop a systematic and long-term program to |
effectively measure
and monitor natural resources and |
ecological conditions through investments in
technology |
and involvement of scientific experts.
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(4) To initiate strategies to enhance, use, and |
maintain Illinois' inland
lakes through education, |
technical assistance, research, and financial
incentives.
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(5) To partner with private landowners and with units |
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of State, federal, and local government and with |
not-for-profit organizations in order to integrate State |
and federal programs with Illinois' natural resource |
protection and restoration efforts and to meet |
requirements to obtain federal and other funds for |
conservation or protection of natural resources. |
(6) To implement the State's Nutrient Loss Reduction |
Strategy, including, but not limited to, funding the |
resources needed to support the Strategy's Policy Working |
Group, cover water quality monitoring in support of |
Strategy implementation, prepare a biennial report on the |
progress made on the Strategy every 2 years, and provide |
cost share funding for nutrient capture projects.
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(b) The State Comptroller and State Treasurer shall |
automatically transfer
on the last day of each month, |
beginning on September 30, 1995 and ending on
June 30, 2022 |
2021 ,
from the General Revenue Fund to the Partners for |
Conservation
Fund,
an
amount equal to 1/10 of the amount set |
forth below in fiscal year 1996 and
an amount equal to 1/12 of |
the amount set forth below in each of the other
specified |
fiscal years:
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Fiscal Year |
Amount |
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1996 |
$ 3,500,000 |
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1997 |
$ 9,000,000 |
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1998 |
$10,000,000 |
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1999 |
$11,000,000 |
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2000 |
$12,500,000 |
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2001 through 2004 |
$14,000,000 |
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2005
| $7,000,000 | |
2006
| $11,000,000
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2007
| $0
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2008 through 2011
| $14,000,000
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2012 | $12,200,000 | |
2013 through 2017 | $14,000,000 | |
2018 | $1,500,000 | |
2019 | $14,000,000 | |
2020 | $7,500,000 | |
2021 through 2022 | $14,000,000 |
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(c) The State Comptroller and State Treasurer shall |
automatically transfer on the last day of each month beginning |
on July 31, 2021 and ending June 30, 2022, from the |
Environmental Protection Permit and Inspection Fund to the |
Partners for Conservation Fund, an amount equal to 1/12 of |
$4,135,000. Notwithstanding any other provision of law to the |
contrary and in addition to any other transfers that may be |
provided for by law, on the last day of each month beginning on |
July 31, 2006 and ending on June 30, 2007, or as soon |
thereafter as may be practical, the State Comptroller shall |
direct and the State Treasurer shall transfer $1,000,000 from |
the Open Space Lands Acquisition and Development Fund to the |
Partners for Conservation Fund (formerly known as the |
Conservation 2000 Fund).
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(d) There shall be deposited into the Partners for
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Conservation Projects Fund such
bond proceeds and other moneys |
as may, from time to time, be provided by law.
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(Source: P.A. 100-23, eff. 7-6-17; 101-10, eff. 6-5-19.)
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(30 ILCS 105/6z-63) |
Sec. 6z-63. The Professional Services Fund. |
(a) The Professional Services Fund is created as a |
revolving fund in the State treasury. The following moneys |
shall be deposited into the Fund: |
(1) amounts authorized for transfer to the Fund from |
the General Revenue Fund and other State funds (except for |
funds classified by the Comptroller as federal trust funds |
or State trust funds) pursuant to State law or Executive |
Order; |
(2) federal funds received by the Department of |
Central Management Services (the "Department") as a result |
of expenditures from the Fund; |
(3) interest earned on moneys in the Fund; and |
(4) receipts or inter-fund transfers resulting from |
billings issued by the Department to State agencies for |
the cost of professional services rendered by the |
Department that are not compensated through the specific |
fund transfers authorized by this Section. |
(b) Moneys in the Fund may be used by the Department for |
reimbursement or payment for: |
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(1) providing professional services to State agencies |
or other State entities; |
(2) rendering other services to State agencies at the |
Governor's direction or to other State entities upon |
agreement between the Director of Central Management |
Services and the appropriate official or governing body of |
the other State entity; or |
(3) providing for payment of administrative and other |
expenses incurred by the Department in providing |
professional services. |
Beginning in fiscal year 2021, moneys in the Fund may also |
be appropriated to and used by the Executive Ethics Commission |
for oversight and administration of the eProcurement system |
known as BidBuy, and by the Chief Procurement Officer |
appointed under paragraph (4) of subsection (a) of Section |
10-20 of the Illinois Procurement Code for the general |
services and operation of the BidBuy system previously |
administered by the Department. |
Beginning in fiscal year 2022, moneys in the Fund may also |
be appropriated to and used by the Commission on Equity and |
Inclusion for its operating and administrative expenses |
related to the Business Enterprise Program, previously |
administered by the Department. |
(c) State agencies or other State entities may direct the |
Comptroller to process inter-fund
transfers or make payment |
through the voucher and warrant process to the Professional |
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Services Fund in satisfaction of billings issued under |
subsection (a) of this Section. |
(d) Reconciliation. For the fiscal year beginning on July |
1, 2004 only, the Director of Central Management Services (the |
"Director") shall order that each State agency's payments and |
transfers made to the Fund be reconciled with actual Fund |
costs for professional services provided by the Department on |
no less than an annual basis. The Director may require reports |
from State agencies as deemed necessary to perform this |
reconciliation. |
(e) (Blank). |
(e-5) (Blank).
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(e-7) (Blank). |
(e-10) (Blank).
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(e-15) (Blank).
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(e-20) (Blank). |
(e-25) (Blank). |
(e-30) (Blank). |
(e-35) (Blank). |
(e-40) (Blank). |
(e-45) (Blank). |
(e-50) (Blank). |
(f) The term "professional services" means services |
rendered on behalf of State agencies and other State entities
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pursuant to Section 405-293 of the Department of Central |
Management Services Law of the Civil Administrative Code of |
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Illinois.
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(Source: P.A. 101-636, eff. 6-10-20.)
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(30 ILCS 105/6z-70) |
Sec. 6z-70. The Secretary of State Identification Security |
and Theft Prevention Fund. |
(a) The Secretary of State Identification Security and |
Theft Prevention Fund is created as a special fund in the State |
treasury. The Fund shall consist of any fund transfers, |
grants, fees, or moneys from other sources received for the |
purpose of funding identification security and theft |
prevention measures. |
(b) All moneys in the Secretary of State Identification |
Security and Theft Prevention Fund shall be used, subject to |
appropriation, for any costs related to implementing |
identification security and theft prevention measures. |
(c) (Blank).
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(d) (Blank). |
(e) (Blank). |
(f) (Blank). |
(g) (Blank). |
(h) (Blank). |
(i) (Blank). |
(j) (Blank). |
(k) (Blank). |
(l) (Blank). Notwithstanding any other provision of State |
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law to the contrary, on or after July 1, 2019, and until June |
30, 2020, in addition to any other transfers that may be |
provided for by law, at the direction of and upon notification |
of the Secretary of State, the State Comptroller shall direct |
and the State Treasurer shall transfer amounts into the |
Secretary of State Identification Security and Theft |
Prevention Fund from the designated funds not exceeding the |
following totals: |
Division of Corporations Registered Limited |
Liability Partnership |
Fund....................$287,000 |
Securities Investors Education |
Fund.............$1,500,000 |
Department of Business Services |
Special Operations |
Fund.....................$3,000,000 |
Securities Audit and Enforcement |
Fund...........$3,500,000 |
(m) Notwithstanding any other provision of State law to |
the contrary, on or after July 1, 2020, and until June 30, |
2021, in addition to any other transfers that may be provided |
for by law, at the direction of and upon notification of the |
Secretary of State, the State Comptroller shall direct and the |
State Treasurer shall transfer amounts into the Secretary of |
State Identification Security and Theft Prevention Fund from |
the designated funds not exceeding the following totals: |
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Division of Corporations Registered Limited |
Liability Partnership Fund ..................$287,000 |
Securities Investors Education Fund |
...................... .............$1,500,000 |
Department of Business Services Special |
Operations Fund ...........................$4,500,000 |
Securities Audit and Enforcement Fund .........$5,000,000 |
Corporate Franchise Tax Refund Fund ...........$3,000,000 |
(n) Notwithstanding any other provision of State law to |
the contrary, on or after July 1, 2021, and until June 30, |
2022, in addition to any other transfers that may be provided |
for by law, at the direction of and upon notification of the |
Secretary of State, the State Comptroller shall direct and the |
State Treasurer shall transfer amounts into the Secretary of |
State Identification Security and Theft Prevention Fund from |
the designated funds not exceeding the following totals: |
Division of Corporations Registered Limited |
Liability Partnership Fund ...................$287,000 |
Securities Investors Education Fund ............$1,500,000 |
Department of Business Services Special |
Operations Fund ............................$4,500,000 |
Securities Audit and Enforcement Fund ..........$5,000,000 |
Corporate Franchise Tax Refund Fund ............$3,000,000 |
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
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(30 ILCS 105/6z-77) |
Sec. 6z-77. The Capital Projects Fund. The Capital |
Projects Fund is created as a special fund in the State |
Treasury. The State Comptroller and State Treasurer shall |
transfer from the Capital Projects Fund to the General Revenue |
Fund $61,294,550 on October 1, 2009, $122,589,100 on January |
1, 2010, and $61,294,550 on April 1, 2010. Beginning on July 1, |
2010, and on July 1 and January 1 of each year thereafter, the |
State Comptroller and State Treasurer shall transfer the sum |
of $122,589,100 from the Capital Projects Fund to the General |
Revenue Fund. In Fiscal Year 2022 only, the State Comptroller |
and State Treasurer shall transfer up to $40,000,000 of sports |
wagering revenues from the Capital Projects Fund to the |
Rebuild Illinois Projects Fund in one or more transfers as |
directed by the Governor. Subject to appropriation, the |
Capital Projects Fund may be used only for capital projects |
and the payment of debt service on bonds issued for capital |
projects. All interest earned on moneys in the Fund shall be |
deposited into the Fund. The Fund shall not be subject to |
administrative charges or chargebacks, such as but not limited |
to those authorized under Section 8h.
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(Source: P.A. 96-34, eff. 7-13-09.)
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(30 ILCS 105/6z-82) |
Sec. 6z-82. State Police Operations Assistance Fund. |
(a) There is created in the State treasury a special fund |
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known as the State Police Operations Assistance Fund. The Fund |
shall receive revenue under the Criminal and Traffic |
Assessment Act. The Fund may also receive revenue from grants, |
donations, appropriations, and any other legal source. |
(b) The Department of State Police may use moneys in the |
Fund to finance any of its lawful purposes or functions. |
(c) Expenditures may be made from the Fund only as |
appropriated by the General Assembly by law. |
(d) Investment income that is attributable to the |
investment of moneys in the Fund shall be retained in the Fund |
for the uses specified in this Section. |
(e) The State Police Operations Assistance Fund shall not |
be subject to administrative chargebacks.
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(f) (Blank). Notwithstanding any other provision of State |
law to the contrary, on or after July 1, 2012, and until June |
30, 2013, in addition to any other transfers that may be |
provided for by law, at the direction of and upon notification |
from the Director of State Police, the State Comptroller shall |
direct and the State Treasurer shall transfer amounts into the |
State Police Operations Assistance Fund from the designated |
funds not exceeding the following totals: |
State Police Vehicle Fund ......................$2,250,000 |
State Police Wireless Service |
Emergency Fund .............................$2,500,000 |
State Police Services Fund .....................$3,500,000 |
(g) Notwithstanding any other provision of State law to |
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the contrary, on or after July 1, 2021, in addition to any |
other transfers that may be provided for by law, at the |
direction of and upon notification from the Director of State |
Police, the State Comptroller shall direct and the State |
Treasurer shall transfer amounts not exceeding $7,000,000 into |
the State Police Operations Assistance Fund from the State |
Police Services Fund. |
(Source: P.A. 100-987, eff. 7-1-19 .)
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(30 ILCS 105/6z-100) |
(Section scheduled to be repealed on July 1, 2021) |
Sec. 6z-100. Capital Development Board Revolving Fund; |
payments into and use. All monies received by the Capital |
Development Board for publications or copies issued by the |
Board, and all monies received for contract administration |
fees, charges, or reimbursements owing to the Board shall be |
deposited into a special fund known as the Capital Development |
Board Revolving Fund, which is hereby created in the State |
treasury. The monies in this Fund shall be used by the Capital |
Development Board, as appropriated, for expenditures for |
personal services, retirement, social security, contractual |
services, legal services, travel, commodities, printing, |
equipment, electronic data processing, or telecommunications. |
For fiscal year 2021 and thereafter , the monies in this Fund |
may also be appropriated to and used by the Executive Ethics |
Commission for oversight and administration of the Chief |
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Procurement Officer appointed under paragraph (1) of |
subsection (a) of Section 10-20 of the Illinois Procurement |
Code responsible for capital procurement . Unexpended moneys in |
the Fund shall not be transferred or allocated by the |
Comptroller or Treasurer to any other fund, nor shall the |
Governor authorize the transfer or allocation of those moneys |
to any other fund. This Section is repealed July 1, 2022 2021 .
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(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
101-10, eff. 6-5-19; 101-636, eff. 6-10-20; 101-645, eff. |
6-26-20.)
|
(30 ILCS 105/6z-121) |
Sec. 6z-121. State Coronavirus Urgent Remediation |
Emergency Fund. |
(a) The State Coronavirus Urgent Remediation Emergency |
(State CURE) Fund is created as a federal trust fund within the |
State treasury. The State CURE Fund shall be held separate and |
apart from all other funds in the State treasury. The State |
CURE Fund is established: (1) to receive, directly or |
indirectly, federal funds from the Coronavirus Relief Fund in |
accordance with Section 5001 of the federal Coronavirus Aid, |
Relief, and Economic Security (CARES) Act , the Coronavirus |
State Fiscal Recovery Fund in accordance with Section 9901 of |
the American Rescue Plan Act of 2021, or from any other federal |
fund pursuant to any other provision of the American Rescue |
Plan Act of 2021 or any other federal law; and (2) to provide |
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for the transfer, distribution and expenditure of such federal |
funds as permitted in the federal Coronavirus Aid, Relief, and |
Economic Security (CARES) Act , the American Rescue Plan Act of |
2021, and related federal guidance or any other federal law, |
and as authorized by this Section. |
(b) Federal funds received by the State from the |
Coronavirus Relief Fund in accordance with Section 5001 of the |
federal Coronavirus Aid, Relief, and Economic Security (CARES) |
Act, the Coronavirus State Fiscal Recovery Fund in accordance |
with Section 9901 of the American Rescue Plan Act of 2021, or |
any other federal funds received pursuant to the American |
Rescue Plan Act of 2021 or any other federal law, may be |
deposited, directly or indirectly, into the State CURE Fund. |
(c) Funds in the State CURE Fund may be expended, subject |
to appropriation, directly for purposes permitted under the |
federal law and related federal guidance governing the use of |
such funds, which may include without limitation purposes |
permitted in Section 5001 of the CARES Act and Sections 3201, |
3206, and 9901 of the American Rescue Plan Act of 2021. All |
federal funds received into the State CURE Fund from the |
Coronavirus Relief Fund , the Coronavirus State Fiscal Recovery |
Fund, or any other source under the American Rescue Plan Act of |
2021, may be transferred or expended by the Illinois Emergency |
Management Agency at the direction of the Governor for the |
specific purposes permitted by the federal Coronavirus Aid, |
Relief, and Economic Security (CARES) Act , the American Rescue |
|
Plan Act of 2021 , any related regulations or federal guidance, |
and any terms and conditions of the federal awards received by |
the State thereunder. The State Comptroller shall direct and |
the State Treasurer shall transfer, as directed by the |
Governor in writing, a portion of the federal funds received |
from the Coronavirus Relief Fund or from any other federal |
fund pursuant to any other provision of federal law may be |
transferred to the Local Coronavirus Urgent Remediation |
Emergency (Local CURE) Fund from time to time for the |
provision and administration of grants to units of local |
government as permitted by the federal Coronavirus Aid, |
Relief, and Economic Security (CARES) Act, any related federal |
guidance, and any other additional federal law that may |
provide authorization. The State Comptroller shall direct and |
the State Treasurer shall transfer amounts, as directed by the |
Governor in writing, from the State CURE Fund to the Essential |
Government Services Support Fund to be used for the provision |
of government services as permitted under Section 602(c)(1)(C) |
of the Social Security Act as enacted by Section 9901 of the |
American Rescue Plan Act and related federal guidance. Funds |
in the State CURE Fund also may be transferred to other funds |
in the State treasury as reimbursement for expenditures made |
from such other funds if the expenditures are eligible for |
federal reimbursement under Section 5001 of the federal |
Coronavirus Aid, Relief, and Economic Security (CARES) Act , |
the relevant provisions of the American Rescue Plan Act of |
|
2021, or any and related federal guidance. Funds in the State |
CURE Fund also may be expended directly on expenditures |
eligible for federal reimbursement under Section 5001 of the |
federal Coronavirus Aid, Relief, and Economic Security (CARES) |
Act and related federal guidance. |
(d) Once the General Assembly has enacted appropriations |
from the State CURE Fund, the expenditure of funds from the |
State CURE Fund shall be subject to appropriation by the |
General Assembly, and shall be administered by the Illinois |
Emergency Management Agency at the direction of the Governor. |
The Illinois Emergency Management Agency, and other agencies |
as named in appropriations, shall transfer, distribute or |
expend the funds. The State Comptroller shall direct and the |
State Treasurer shall transfer funds in the State CURE Fund to |
other funds in the State treasury as reimbursement for |
expenditures made from such other funds if the expenditures |
are eligible for federal reimbursement under Section 5001 of |
the federal Coronavirus Aid, Relief, and Economic Security |
(CARES) Act , the relevant provisions of the American Rescue |
Plan Act of 2021, or any and related federal guidance, as |
directed in writing by the Governor. Additional funds that may |
be received from the federal government from legislation |
enacted in response to the impact of Coronavirus Disease 2019, |
including fiscal stabilization payments that replace revenues |
lost due to Coronavirus Disease 2019, The State Comptroller |
may direct and the State Treasurer shall transfer in the |
|
manner authorized or required by any related federal guidance, |
as directed in writing by the Governor. |
(e) Unexpended funds in the State CURE Fund shall be paid |
back to the federal government at the direction of the |
Governor.
|
(f) In addition to any other transfers that may be |
provided for by law, at the direction of the Governor, the |
State Comptroller shall direct and the State Treasurer shall |
transfer the sum of $24,523,000 from the State CURE Fund to the |
Chicago Travel Industry Promotion Fund. |
(g) In addition to any other transfers that may be |
provided for by law, at the direction of the Governor, the |
State Comptroller shall direct and the State Treasurer shall |
transfer the sum of $30,000,000 from the State CURE Fund to the |
Metropolitan Pier and Exposition Authority Incentive Fund. |
(h) In addition to any other transfers that may be |
provided for by law, at the direction of the Governor, the |
State Comptroller shall direct and the State Treasurer shall |
transfer the sum of $45,180,000 from the State CURE Fund to the |
Local Tourism Fund. |
(Source: P.A. 101-636, eff. 6-10-20.)
|
(30 ILCS 105/6z-122) |
Sec. 6z-122. Local Coronavirus Urgent Remediation |
Emergency Fund. |
(a) The Local Coronavirus Urgent Remediation Emergency |
|
Fund, or Local CURE Fund, is created as a federal trust fund |
within the State treasury. The Local CURE Fund shall be held |
separate and apart from all other funds of the State. The Local |
CURE Fund is established: (1) to receive transfers from either |
the Disaster Response and Recovery Fund or the State |
Coronavirus Urgent Remediation Emergency (State CURE) Fund of |
federal funds received by the State from the Coronavirus |
Relief Fund in accordance with Section 5001 of the federal |
Coronavirus Aid, Relief, and Economic Security (CARES) Act or |
pursuant to any other provision of federal law; and (2) to |
provide for the administration and payment of grants and |
expense reimbursements to units of local government as |
permitted in the federal Coronavirus Aid, Relief, and Economic |
Security (CARES) Act and related federal guidance, as |
authorized by this Section, and as authorized in the |
Department of Commerce and Economic Opportunity Act. |
(b) A portion of the funds received into either the |
Disaster Response and Recovery Fund or the State CURE Fund |
from the Coronavirus Relief Fund in accordance with Section |
5001 of the federal Coronavirus Aid, Relief, and Economic |
Security (CARES) Act may be transferred into the Local CURE |
Fund from time to time. Such funds transferred to the Local |
CURE Fund may be used by the Department of Commerce and |
Economic Opportunity only to provide for the awarding and |
administration and payment of grants and expense |
reimbursements to units of local government for the specific |
|
purposes permitted by the federal Coronavirus Aid, Relief, and |
Economic Security (CARES) Act and any related federal |
guidance, the terms and conditions of the federal awards |
through which the funds are received by the State, in |
accordance with the procedures established in this Section, |
and as authorized in the Department of Commerce and Economic |
Opportunity Act. |
(c) Unless federal guidance expands the authorized uses, |
the funds received by units of local government from the Local |
CURE Fund may be used only to cover the costs of the units of |
local government that (1) are necessary expenditures incurred |
due to the public health emergency caused by the Coronavirus |
Disease 2019, (2) were not accounted for in the budget of the |
State or unit of local government most recently approved as of |
March 27, 2020: and are incurred on or after March 1, 2020 and |
before December 31, 2021 2020 ; however, if new federal |
guidance or new federal law expands authorized uses or extends |
the covered period , then the funds may be used for any other |
permitted purposes throughout the covered period . |
(d) The expenditure of funds from the Local CURE Fund |
shall be subject to appropriation by the General Assembly. |
(d-5) In addition to the purposes described in subsection |
(a), the Local CURE Fund may receive, directly or indirectly, |
federal funds from the Coronavirus Local Fiscal Recovery Fund |
in accordance with Section 9901 of the American Rescue Plan |
Act of 2021 in order to provide payments to units of local |
|
government as directed by Section 9901 of the American Rescue |
Plan Act of 2021 and related federal guidance. Such moneys on |
deposit in the Local CURE Fund shall be paid to units of local |
government in accordance with Section 9901 of the American |
Rescue Plan Act of 2021 and as directed by federal guidance on |
a continuing basis by the Department of Revenue, in |
cooperation with the Department of Commerce and Economic |
Opportunity and as instructed by the Governor. |
(e) Unexpended funds in the Local CURE Fund shall be |
transferred or paid back to the State CURE Fund or to the |
federal government at the direction of the Governor.
|
(Source: P.A. 101-636, eff. 6-10-20.)
|
(30 ILCS 105/6z-128 new) |
Sec. 6z-128. Essential Government Services Support Fund. |
(a) The Essential Government Services Support Fund (the |
EGSS Fund) is created as a federal trust fund within the State |
treasury. The EGSS Fund is established: (1) to receive, |
directly or indirectly, federal funds from the Coronavirus |
State Fiscal Recovery Fund in accordance with Section 9901 of |
the federal American Rescue Plan Act of 2021; and (2) to |
provide for the use of such funds for purposes permitted by |
Section 9901 of the American Rescue Plan Act of 2021, |
including the provision of government services as permitted |
under Section 602(c)(1)(C) of the Social Security Act as |
enacted by Section 9901 of the American Rescue Plan Act of |
|
2021, and as authorized by this Section. |
(b) Federal funds received by the State from the |
Coronavirus State Fiscal Recovery Fund in accordance with |
Section 9901 of the American Rescue Plan Act of 2021 may be |
deposited, directly or indirectly, into the EGSS Fund. |
(c) The EGSS Fund shall be subject to appropriation by the |
General Assembly. The fund shall be administered by the |
Illinois Emergency Management Agency at the direction of the |
Governor. The Illinois Emergency Management Agency, and other |
agencies as named in appropriations, shall transfer, |
distribute or expend the funds. Funds in the EGSS Fund may be |
expended, subject to appropriation, directly for purposes |
permitted under Section 9901 of the American Rescue Plan Act |
of 2021 and related federal guidance governing the use of such |
funds, including the provision of government services as |
permitted under Section 602(c)(1)(C) of the Social Security |
Act as enacted by Section 9901 of the American Rescue Plan Act |
of 2021. |
(d) All funds received, directly or indirectly, into the |
EGSS Fund from the Coronavirus State Fiscal Recovery Fund may |
be transferred or expended at the direction of the Governor |
for the specific purposes permitted under Section 9901 of the |
American Rescue Plan Act of 2021 and any related federal |
guidance.
The State Comptroller shall direct and the State |
Treasurer shall transfer from time to time, as directed by the |
Governor in writing, any of the funds in the EGSS Fund to the |
|
General Revenue Fund or other funds in the State treasury as |
needed for expenditures, or as reimbursement for expenditures |
made, from such other funds for permitted purposes under |
Section 9901 of the American Rescue Plan Act of 2021, |
including the provision of government services. |
(e) Unexpended funds in the EGSS Fund shall be paid back to |
the federal government at the direction of the Governor.
|
(30 ILCS 105/8.3) (from Ch. 127, par. 144.3) |
Sec. 8.3. Money in the Road Fund shall, if and when the |
State of
Illinois incurs any bonded indebtedness for the |
construction of
permanent highways, be set aside and used for |
the purpose of paying and
discharging annually the principal |
and interest on that bonded
indebtedness then due and payable, |
and for no other purpose. The
surplus, if any, in the Road Fund |
after the payment of principal and
interest on that bonded |
indebtedness then annually due shall be used as
follows: |
first -- to pay the cost of administration of Chapters |
2 through 10 of
the Illinois Vehicle Code, except the cost |
of administration of Articles I and
II of Chapter 3 of that |
Code, and to pay the costs of the Executive Ethics |
Commission for oversight and administration of the Chief |
Procurement Officer appointed under paragraph (2) of |
subsection (a) of Section 10-20 of the Illinois |
Procurement Code for transportation; and |
secondly -- for expenses of the Department of |
|
Transportation for
construction, reconstruction, |
improvement, repair, maintenance,
operation, and |
administration of highways in accordance with the
|
provisions of laws relating thereto, or for any purpose |
related or
incident to and connected therewith, including |
the separation of grades
of those highways with railroads |
and with highways and including the
payment of awards made |
by the Illinois Workers' Compensation Commission under the |
terms of
the Workers' Compensation Act or Workers' |
Occupational Diseases Act for
injury or death of an |
employee of the Division of Highways in the
Department of |
Transportation; or for the acquisition of land and the
|
erection of buildings for highway purposes, including the |
acquisition of
highway right-of-way or for investigations |
to determine the reasonably
anticipated future highway |
needs; or for making of surveys, plans,
specifications and |
estimates for and in the construction and maintenance
of |
flight strips and of highways necessary to provide access |
to military
and naval reservations, to defense industries |
and defense-industry
sites, and to the sources of raw |
materials and for replacing existing
highways and highway |
connections shut off from general public use at
military |
and naval reservations and defense-industry sites, or for |
the
purchase of right-of-way, except that the State shall |
be reimbursed in
full for any expense incurred in building |
the flight strips; or for the
operating and maintaining of |
|
highway garages; or for patrolling and
policing the public |
highways and conserving the peace; or for the operating |
expenses of the Department relating to the administration |
of public transportation programs; or, during fiscal year |
2020 only, for the purposes of a grant not to exceed |
$8,394,800 to the Regional Transportation Authority on |
behalf of PACE for the purpose of ADA/Para-transit |
expenses; or, during fiscal year 2021 only, for the |
purposes of a grant not to exceed $8,394,800 to the |
Regional Transportation Authority on behalf of PACE for |
the purpose of ADA/Para-transit expenses; or, during |
fiscal year 2022 only, for the purposes of a grant not to |
exceed $8,394,800 to the Regional Transportation Authority |
on behalf of PACE for the purpose of ADA/Para-transit |
expenses; or for any of
those purposes or any other |
purpose that may be provided by law. |
Appropriations for any of those purposes are payable from |
the Road
Fund. Appropriations may also be made from the Road |
Fund for the
administrative expenses of any State agency that |
are related to motor
vehicles or arise from the use of motor |
vehicles. |
Beginning with fiscal year 1980 and thereafter, no Road |
Fund monies
shall be appropriated to the following Departments |
or agencies of State
government for administration, grants, or |
operations; but this
limitation is not a restriction upon |
appropriating for those purposes any
Road Fund monies that are |
|
eligible for federal reimbursement: |
1. Department of Public Health; |
2. Department of Transportation, only with respect to |
subsidies for
one-half fare Student Transportation and |
Reduced Fare for Elderly, except fiscal year 2020 only |
when no more than $17,570,000 may be expended and except |
fiscal year 2021 only when no more than $17,570,000 may be |
expended and except fiscal year 2022 only when no more |
than $17,570,000 may be expended ; |
3. Department of Central Management
Services, except |
for expenditures
incurred for group insurance premiums of |
appropriate personnel; |
4. Judicial Systems and Agencies. |
Beginning with fiscal year 1981 and thereafter, no Road |
Fund monies
shall be appropriated to the following Departments |
or agencies of State
government for administration, grants, or |
operations; but this
limitation is not a restriction upon |
appropriating for those purposes any
Road Fund monies that are |
eligible for federal reimbursement: |
1. Department of State Police, except for expenditures |
with
respect to the Division of Operations; |
2. Department of Transportation, only with respect to |
Intercity Rail
Subsidies, except fiscal year 2020 only |
when no more than $50,000,000 may be expended and except |
fiscal year 2021 only when no more than $50,000,000 may be |
expended and except fiscal year 2022 only when no more |
|
than $50,000,000 may be expended , and Rail Freight |
Services. |
Beginning with fiscal year 1982 and thereafter, no Road |
Fund monies
shall be appropriated to the following Departments |
or agencies of State
government for administration, grants, or |
operations; but this
limitation is not a restriction upon |
appropriating for those purposes any
Road Fund monies that are |
eligible for federal reimbursement: Department
of Central |
Management Services, except for awards made by
the Illinois |
Workers' Compensation Commission under the terms of the |
Workers' Compensation Act
or Workers' Occupational Diseases |
Act for injury or death of an employee of
the Division of |
Highways in the Department of Transportation. |
Beginning with fiscal year 1984 and thereafter, no Road |
Fund monies
shall be appropriated to the following Departments |
or agencies of State
government for administration, grants, or |
operations; but this
limitation is not a restriction upon |
appropriating for those purposes any
Road Fund monies that are |
eligible for federal reimbursement: |
1. Department of State Police, except not more than |
40% of the
funds appropriated for the Division of |
Operations; |
2. State Officers. |
Beginning with fiscal year 1984 and thereafter, no Road |
Fund monies
shall be appropriated to any Department or agency |
of State government
for administration, grants, or operations |
|
except as provided hereafter;
but this limitation is not a |
restriction upon appropriating for those
purposes any Road |
Fund monies that are eligible for federal
reimbursement. It |
shall not be lawful to circumvent the above
appropriation |
limitations by governmental reorganization or other
methods. |
Appropriations shall be made from the Road Fund only in
|
accordance with the provisions of this Section. |
Money in the Road Fund shall, if and when the State of |
Illinois
incurs any bonded indebtedness for the construction |
of permanent
highways, be set aside and used for the purpose of |
paying and
discharging during each fiscal year the principal |
and interest on that
bonded indebtedness as it becomes due and |
payable as provided in the
Transportation Bond Act, and for no |
other
purpose. The surplus, if any, in the Road Fund after the |
payment of
principal and interest on that bonded indebtedness |
then annually due
shall be used as follows: |
first -- to pay the cost of administration of Chapters |
2 through 10
of the Illinois Vehicle Code; and |
secondly -- no Road Fund monies derived from fees, |
excises, or
license taxes relating to registration, |
operation and use of vehicles on
public highways or to |
fuels used for the propulsion of those vehicles,
shall be |
appropriated or expended other than for costs of |
administering
the laws imposing those fees, excises, and |
license taxes, statutory
refunds and adjustments allowed |
thereunder, administrative costs of the
Department of |
|
Transportation, including, but not limited to, the |
operating expenses of the Department relating to the |
administration of public transportation programs, payment |
of debts and liabilities incurred
in construction and |
reconstruction of public highways and bridges,
acquisition |
of rights-of-way for and the cost of construction,
|
reconstruction, maintenance, repair, and operation of |
public highways and
bridges under the direction and |
supervision of the State, political
subdivision, or |
municipality collecting those monies, or during fiscal |
year 2020 only for the purposes of a grant not to exceed |
$8,394,800 to the Regional Transportation Authority on |
behalf of PACE for the purpose of ADA/Para-transit |
expenses, or during fiscal year 2021 only for the purposes |
of a grant not to exceed $8,394,800 to the Regional |
Transportation Authority on behalf of PACE for the purpose |
of ADA/Para-transit expenses, or during fiscal year 2022 |
only for the purposes of a grant not to exceed $8,394,800 |
to the Regional Transportation Authority on behalf of PACE |
for the purpose of ADA/Para-transit expenses, and the |
costs for
patrolling and policing the public highways (by |
State, political
subdivision, or municipality collecting |
that money) for enforcement of
traffic laws. The |
separation of grades of such highways with railroads
and |
costs associated with protection of at-grade highway and |
railroad
crossing shall also be permissible. |
|
Appropriations for any of such purposes are payable from |
the Road
Fund or the Grade Crossing Protection Fund as |
provided in Section 8 of
the Motor Fuel Tax Law. |
Except as provided in this paragraph, beginning with |
fiscal year 1991 and
thereafter, no Road Fund monies
shall be |
appropriated to the Department of State Police for the |
purposes of
this Section in excess of its total fiscal year |
1990 Road Fund
appropriations for those purposes unless |
otherwise provided in Section 5g of
this Act.
For fiscal years |
2003,
2004, 2005, 2006, and 2007 only, no Road Fund monies |
shall
be appropriated to the
Department of State Police for |
the purposes of this Section in excess of
$97,310,000.
For |
fiscal year 2008 only, no Road
Fund monies shall be |
appropriated to the Department of State Police for the |
purposes of
this Section in excess of $106,100,000. For fiscal |
year 2009 only, no Road Fund monies shall be appropriated to |
the Department of State Police for the purposes of this |
Section in excess of $114,700,000. Beginning in fiscal year |
2010, no road fund moneys shall be appropriated to the |
Department of State Police. It shall not be lawful to |
circumvent this limitation on
appropriations by governmental |
reorganization or other methods unless
otherwise provided in |
Section 5g of this Act. |
In fiscal year 1994, no Road Fund monies shall be |
appropriated
to the
Secretary of State for the purposes of |
this Section in excess of the total
fiscal year 1991 Road Fund |
|
appropriations to the Secretary of State for
those purposes, |
plus $9,800,000. It
shall not be
lawful to circumvent
this |
limitation on appropriations by governmental reorganization or |
other
method. |
Beginning with fiscal year 1995 and thereafter, no Road |
Fund
monies
shall be appropriated to the Secretary of State |
for the purposes of this
Section in excess of the total fiscal |
year 1994 Road Fund
appropriations to
the Secretary of State |
for those purposes. It shall not be lawful to
circumvent this |
limitation on appropriations by governmental reorganization
or |
other methods. |
Beginning with fiscal year 2000, total Road Fund |
appropriations to the
Secretary of State for the purposes of |
this Section shall not exceed the
amounts specified for the |
following fiscal years: |
|
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. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
100-863, eff.8-14-18; 101-10, eff. 6-5-19; 101-636, eff. |
6-10-20.)
|
(30 ILCS 105/8.12)
(from Ch. 127, par. 144.12)
|
Sec. 8.12. State Pensions Fund.
|
(a) The moneys in the State Pensions Fund shall be used |
exclusively
for the administration of the Revised Uniform |
Unclaimed Property Act and
for the expenses incurred by the |
Auditor General for administering the provisions of Section |
2-8.1 of the Illinois State Auditing Act and for operational |
expenses of the Office of the State Treasurer and for the |
funding of the unfunded liabilities of the designated |
retirement systems. For the purposes of this Section, |
"operational expenses of the Office of the State Treasurer" |
includes the acquisition of land and buildings in State fiscal |
years 2019 and 2020 for use by the Office of the State |
Treasurer, as well as construction, reconstruction, |
improvement, repair, and maintenance, in accordance with the |
provisions of laws relating thereto, of such lands and |
buildings beginning in State fiscal year 2019 and thereafter. |
|
Beginning in State fiscal year 2023 2022 , payments to the |
designated retirement systems under this Section shall be in |
addition to, and not in lieu of, any State contributions |
required under the Illinois Pension Code.
|
"Designated retirement systems" means:
|
(1) the State Employees' Retirement System of |
Illinois;
|
(2) the Teachers' Retirement System of the State of |
Illinois;
|
(3) the State Universities Retirement System;
|
(4) the Judges Retirement System of Illinois; and
|
(5) the General Assembly Retirement System.
|
(b) Each year the General Assembly may make appropriations |
from
the State Pensions Fund for the administration of the |
Revised Uniform
Unclaimed Property Act.
|
(c) As soon as possible after July 30, 2004 (the effective |
date of Public Act 93-839), the General Assembly shall |
appropriate from the State Pensions Fund (1) to the State |
Universities Retirement System the amount certified under |
Section 15-165 during the prior year, (2) to the Judges |
Retirement System of Illinois the amount certified under |
Section 18-140 during the prior year, and (3) to the General |
Assembly Retirement System the amount certified under Section |
2-134 during the prior year as part of the required
State |
contributions to each of those designated retirement systems. |
If the amount in the State Pensions Fund does not exceed the |
|
sum of the amounts certified in Sections 15-165, 18-140, and |
2-134 by at least $5,000,000, the amount paid to each |
designated retirement system under this subsection shall be |
reduced in proportion to the amount certified by each of those |
designated retirement systems.
|
(c-5) For fiscal years 2006 through 2022 2021 , the General |
Assembly shall appropriate from the State Pensions Fund to the |
State Universities Retirement System the amount estimated to |
be available during the fiscal year in the State Pensions |
Fund; provided, however, that the amounts appropriated under |
this subsection (c-5) shall not reduce the amount in the State |
Pensions Fund below $5,000,000.
|
(c-6) For fiscal year 2023 2022 and each fiscal year |
thereafter, as soon as may be practical after any money is |
deposited into the State Pensions Fund from the Unclaimed |
Property Trust Fund, the State Treasurer shall apportion the |
deposited amount among the designated retirement systems as |
defined in subsection (a) to reduce their actuarial reserve |
deficiencies. The State Comptroller and State Treasurer shall |
pay the apportioned amounts to the designated retirement |
systems to fund the unfunded liabilities of the designated |
retirement systems. The amount apportioned to each designated |
retirement system shall constitute a portion of the amount |
estimated to be available for appropriation from the State |
Pensions Fund that is the same as that retirement system's |
portion of the total actual reserve deficiency of the systems, |
|
as determined annually by the Governor's Office of Management |
and Budget at the request of the State Treasurer. The amounts |
apportioned under this subsection shall not reduce the amount |
in the State Pensions Fund below $5,000,000. |
(d) The
Governor's Office of Management and Budget shall |
determine the individual and total
reserve deficiencies of the |
designated retirement systems. For this purpose,
the
|
Governor's Office of Management and Budget shall utilize the |
latest available audit and actuarial
reports of each of the |
retirement systems and the relevant reports and
statistics of |
the Public Employee Pension Fund Division of the Department of
|
Insurance.
|
(d-1) (Blank).
|
(e) The changes to this Section made by Public Act 88-593 |
shall
first apply to distributions from the Fund for State |
fiscal year 1996.
|
(Source: P.A. 100-22, eff. 1-1-18; 100-23, eff. 7-6-17; |
100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff. |
6-5-19; 101-487, eff. 8-23-19; 101-636, eff. 6-10-20.)
|
(30 ILCS 105/8.25-4) (from Ch. 127, par. 144.25-4)
|
Sec. 8.25-4.
All moneys in the Illinois Sports Facilities |
Fund are
allocated to and shall be transferred, appropriated |
and used only for the
purposes authorized by, and subject to, |
the limitations and conditions of
this Section.
|
All moneys deposited pursuant to Section 13.1 of "An Act |
|
in relation to
State revenue sharing with local governmental |
entities", as amended, and
all moneys deposited with respect |
to the $5,000,000 deposit, but not the
additional $8,000,000 |
advance applicable before July 1, 2001, or the
Advance Amount |
applicable on and after that date, pursuant to Section
6 of |
"The Hotel
Operators' Occupation Tax Act", as amended, into |
the Illinois Sports
Facilities Fund shall be credited to the |
Subsidy Account within the Fund.
All moneys deposited with |
respect to the additional $8,000,000 advance
applicable before |
July 1, 2001, or the Advance Amount
applicable on and after |
that date, but
not the $5,000,000 deposit, pursuant to Section |
6 of "The Hotel Operators'
Occupation Tax Act", as amended, |
into the Illinois Sports Facilities Fund
shall be credited to |
the Advance Account within the Fund. All moneys deposited from |
any transfer pursuant to Section 8g-1 of the State Finance Act |
shall be credited to the Advance Account within the Fund.
|
Beginning with fiscal year 1989 and continuing for each |
fiscal year
thereafter through and including fiscal year 2001, |
no less than 30 days
before the beginning of such fiscal year
|
(except as soon as may be practicable after the effective date |
of this
amendatory Act of 1988 with respect to fiscal year |
1989) the Chairman of
the Illinois Sports Facilities Authority |
shall certify to the State
Comptroller and the State |
Treasurer, without taking into account any
revenues or |
receipts of the Authority, the lesser of (a) $18,000,000 and
|
(b) the sum of (i) the amount anticipated to be required by the |
|
Authority
during the fiscal year to pay principal of and |
interest on, and other
payments relating to, its obligations |
issued or to be issued under Section
13 of the Illinois Sports |
Facilities Authority Act, including any deposits
required to |
reserve funds created under any indenture or resolution
|
authorizing issuance of the obligations and payments to |
providers of credit
enhancement, (ii) the amount anticipated |
to be required by the Authority
during the fiscal year to pay |
obligations under the provisions of any
management agreement |
with respect to a facility or facilities owned by the
|
Authority or of any assistance agreement with respect to any |
facility for
which financial assistance is provided under the |
Illinois Sports Facilities
Authority Act, and to pay other |
capital and operating expenses of the
Authority
during the |
fiscal year, including any deposits required to reserve funds
|
created for repair and replacement of capital assets and to |
meet the
obligations of the Authority under any management |
agreement or assistance
agreement, and (iii) any
amounts under |
(i) and (ii) above remaining unpaid from previous years.
|
Beginning with fiscal year 2002 and continuing for each |
fiscal year
thereafter, no less than 30 days before the |
beginning of such fiscal year, the
Chairman of the Illinois |
Sports Facilities Authority shall certify to the State
|
Comptroller and the State Treasurer, without taking into |
account any revenues
or receipts of the Authority, the lesser |
of (a) an amount equal to the sum of
the Advance Amount plus |
|
$10,000,000 and (b) the sum of (i) the amount
anticipated to be |
required by the Authority during the fiscal year to pay
|
principal of and interest on, and other payments relating to, |
its obligations
issued or to be issued under Section 13 of the |
Illinois Sports Facilities
Authority Act, including any |
deposits required to reserve funds created under
any indenture |
or resolution authorizing issuance of the obligations and
|
payments to providers of credit enhancement, (ii) the amount |
anticipated to be
required by the Authority during the fiscal |
year to pay obligations under
the provisions of any management |
agreement with respect to a facility or
facilities owned by |
the Authority or any assistance agreement with respect to
any |
facility for which financial assistance is provided under the |
Illinois
Sports Facilities Authority Act, and to pay other |
capital and operating
expenses of the Authority during the |
fiscal year, including any deposits
required to reserve funds |
created for repair and replacement of capital assets
and to |
meet the obligations of the Authority under any management |
agreement or
assistance agreement, and (iii) any amounts under |
(i) and (ii) above remaining
unpaid from previous years.
|
A copy of any certification made by the Chairman under the
|
preceding 2 paragraphs shall be filed with the Governor and |
the Mayor
of the City of Chicago. The Chairman may file an |
amended certification
from time to time.
|
Subject to sufficient appropriation by the General |
Assembly, beginning
with July 1, 1988 and thereafter |
|
continuing on the first day of each month
during each fiscal |
year through and including fiscal year 2001, the
Comptroller |
shall order paid and the Treasurer
shall pay to the Authority |
the amount in the Illinois Sports Facilities
Fund until (x) |
the lesser of $10,000,000 or the amount appropriated for
|
payment to the Authority from amounts credited to the Subsidy |
Account and
(y) the lesser of $8,000,000 or the difference |
between the amount
appropriated for payment to the Authority |
during the fiscal year and
$10,000,000 has been paid from |
amounts credited to the Advance Account.
|
Subject to sufficient appropriation by the General |
Assembly, beginning with
July 1, 2001, and thereafter |
continuing on the first day of each month during
each fiscal |
year thereafter, the Comptroller shall order paid and the |
Treasurer
shall pay to the Authority the amount in the |
Illinois Sports Facilities Fund
until (x) the lesser of |
$10,000,000 or the amount appropriated for payment to
the
|
Authority from amounts credited to the Subsidy Account and (y) |
the lesser of
the Advance Amount or the difference between the |
amount appropriated for
payment to the Authority during the |
fiscal year and $10,000,000 has been paid
from amounts |
credited to the Advance Account.
|
Provided that all amounts deposited in the Illinois Sports
|
Facilities Fund and credited to the Subsidy Account, to the |
extent
requested pursuant to the Chairman's certification, |
have been paid, on June
30, 1989, and on June 30 of each year |
|
thereafter, all amounts remaining in
the Subsidy Account of |
the Illinois Sports Facilities Fund shall be
transferred by |
the State Treasurer one-half to the General Revenue Fund in
|
the State Treasury and one-half to the City Tax Fund. Provided |
that all
amounts appropriated from the Illinois Sports |
Facilities Fund, to the
extent requested pursuant to the |
Chairman's certification, have been paid,
on June 30, 1989, |
and on June 30 of each year thereafter, all amounts
remaining |
in the Advance Account of the Illinois Sports Facilities Fund
|
shall be transferred by the State Treasurer to the General |
Revenue Fund in
the State Treasury.
|
For purposes of this Section, the term "Advance Amount" |
means, for
fiscal year 2002, $22,179,000, and for subsequent |
fiscal years through fiscal
year 2032, 105.615% of the Advance |
Amount for the immediately preceding fiscal
year, rounded up |
to the nearest $1,000.
|
(Source: P.A. 91-935, eff. 6-1-01.)
|
(30 ILCS 105/8.25e) (from Ch. 127, par. 144.25e)
|
Sec. 8.25e.
(a) The State Comptroller and the State |
Treasurer shall
automatically transfer on the first day of |
each month, beginning on
February 1, 1988, from the General |
Revenue Fund to each of the funds then
supplemented by the |
pari-mutuel tax pursuant to Section 28 of the Illinois
Horse |
Racing Act of 1975, an amount equal to (i) the amount of |
pari-mutuel
tax deposited into such fund during the month in |
|
fiscal
year 1986 which corresponds to the month preceding such |
transfer, minus
(ii) the amount of pari-mutuel tax (or the |
replacement transfer authorized
by subsection (d) of Section |
8g of this Act and subsection (d) of Section 28.1 of the |
Illinois Horse Racing Act of
1975) deposited into such fund |
during the
month preceding such transfer; provided, however, |
that no transfer shall
be made to a fund if such amount for |
that fund is equal to or less than
zero and provided that no |
transfer shall be made to a fund in any fiscal
year after the |
amount deposited into such fund exceeds the amount of
|
pari-mutuel tax deposited into such fund during fiscal year |
1986.
|
(b) The State Comptroller and the State Treasurer shall |
automatically
transfer on the last day of each month, |
beginning on October 1, 1989 and ending on June 30, 2017, from
|
the General Revenue Fund to the Metropolitan Exposition, |
Auditorium and
Office Building Fund, the amount of $2,750,000 |
plus any cumulative
deficiencies in such transfers for prior |
months, until the sum of
$16,500,000 has been transferred for |
the fiscal year beginning July 1, 1989
and until the sum of |
$22,000,000 has been transferred for each fiscal year
|
thereafter.
|
(b-5) The State Comptroller and the State Treasurer shall |
automatically transfer on the last day of each month, |
beginning on July 1, 2017, from the General Revenue Fund to the |
Metropolitan Exposition, Auditorium and Office Building Fund, |
|
the amount of $1,500,000 plus any cumulative deficiencies in |
such transfers for prior months, until the sum of $12,000,000 |
has been transferred for each fiscal year thereafter through |
fiscal year 2021, after which no such transfers shall be made . |
(c) After the transfer of funds from the Metropolitan |
Exposition,
Auditorium and Office Building Fund to the Bond |
Retirement Fund pursuant to subsection (b) of Section 15
of |
the Metropolitan Civic Center Support Act, the State
|
Comptroller and the State Treasurer shall automatically |
transfer on the
last day of each month, beginning on October 1, |
1989 and ending on June 30, 2017, from the Metropolitan
|
Exposition, Auditorium and Office Building Fund
to the Park |
and Conservation Fund the amount of $1,250,000 plus any
|
cumulative deficiencies in such transfers for prior months, |
until the sum
of $7,500,000 has been transferred for the |
fiscal year beginning July 1,
1989 and until the sum of |
$10,000,000 has been transferred for each fiscal
year |
thereafter.
|
(Source: P.A. 100-23, eff. 7-6-17.)
|
(30 ILCS 105/8g) |
Sec. 8g. Fund transfers. |
(a) (Blank). |
(b) (Blank). |
(c) In addition to any other transfers that may be |
provided for by law,
on August 30 of each fiscal year's license |
|
period, the Illinois Liquor Control
Commission shall direct |
and the State Comptroller and State Treasurer shall
transfer |
from the General Revenue Fund to the Youth Alcoholism and |
Substance
Abuse Prevention Fund an amount equal to the number |
of retail liquor licenses
issued for that fiscal year |
multiplied by $50. |
(d) The payments to programs required under subsection (d) |
of Section 28.1
of the Illinois Horse Racing Act of 1975 shall |
be made, pursuant to appropriation, from
the special funds |
referred to in the statutes cited in that subsection, rather
|
than directly from the General Revenue Fund. |
Beginning January 1, 2000, on the first day of each month, |
or as soon
as may be practical thereafter, the State |
Comptroller shall direct and the
State Treasurer shall |
transfer from the General Revenue Fund to each of the
special |
funds from which payments are to be made under subsection (d) |
of Section 28.1 of the Illinois
Horse Racing Act of 1975 an |
amount equal to 1/12 of the annual amount required
for those |
payments from that special fund, which annual amount shall not |
exceed
the annual amount for those payments from that special |
fund for the calendar
year 1998. The special funds to which |
transfers shall be made under this
subsection (d) include, but |
are not necessarily limited to, the Agricultural
Premium Fund; |
the Metropolitan Exposition, Auditorium and Office Building |
Fund , but only through fiscal year 2021 and not thereafter ;
|
the Fair and Exposition Fund; the Illinois Standardbred |
|
Breeders Fund; the Illinois Thoroughbred
Breeders Fund; and |
the Illinois Veterans' Rehabilitation Fund. Except for |
transfers attributable to prior fiscal years, during State |
fiscal year 2020 only, no transfers shall be made from the |
General Revenue Fund to the Agricultural Premium Fund, the |
Fair and Exposition Fund, the Illinois Standardbred Breeders |
Fund, or the Illinois Thoroughbred Breeders Fund. |
(e) (Blank). |
(f) (Blank). |
(f-1) (Blank). |
(g) (Blank). |
(h) (Blank). |
(i) (Blank). |
(i-1) (Blank). |
(j) (Blank). |
...... |
(k) (Blank). |
(k-1) (Blank). |
(k-2) (Blank). |
(k-3) (Blank). |
(l) (Blank). |
(m) (Blank). |
(n) (Blank). |
(o) (Blank). |
(p) (Blank). |
(q) (Blank). |
|
(i) (Blank). |
(j) (Blank). |
(k) (Blank). |
(l) (Blank). |
(m) (Blank). |
(n) (Blank). |
(o) (Blank). |
(p) (Blank). |
(q) (Blank). |
(r) (Blank). In addition to any other transfers that may |
be provided for by law, on July 1, 2020, or as soon thereafter |
as practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $500,000 from the General |
Revenue Fund to the Grant Accountability and Transparency |
Fund. |
(s) (Blank). In addition to any other transfers that may |
be provided for by law, on July 1, 2020, or as soon thereafter |
as practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $500,000 from the General |
Revenue Fund to the Governor's Administrative Fund. |
(t) (Blank). In addition to any other transfers that may |
be provided for by law, on July 1, 2020, or as soon thereafter |
as practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $320,000 from the General |
Revenue Fund to the Coal Development Fund. |
(u) In addition to any other transfers that may be |
|
provided for by law, on July 1, 2021, or as soon thereafter as |
practical, only as directed by the Director of the Governor's |
Office of Management and Budget, the State Comptroller shall |
direct and the State Treasurer shall transfer the sum of |
$5,000,000 from the General Revenue Fund to the DoIT Special |
Projects Fund, and on June 1, 2022, or as soon thereafter as |
practical, but no later than June 30, 2022, the State |
Comptroller shall direct and the State Treasurer shall |
transfer the sum so transferred from the DoIT Special Projects |
Fund to the General Revenue Fund. |
(v) In addition to any other transfers that may be |
provided for by law, on July 1, 2021, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $500,000 from the General |
Revenue Fund to the Governor's Administrative Fund. |
(w) In addition to any other transfers that may be |
provided for by law, on July 1, 2021, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the sum of $500,000 from the General |
Revenue Fund to the Grant Accountability and Transparency |
Fund. |
(x) In addition to any other transfers that may be |
provided for by law, at a time or times during Fiscal Year 2022 |
as directed by the Governor, the State Comptroller shall |
direct and the State Treasurer shall transfer up to a total of |
$20,000,000 from the General Revenue Fund to the Illinois |
|
Sports Facilities Fund to be credited to the Advance Account |
within the Fund. |
(y) In addition to any other transfers that may be |
provided for by law, on June 15, 2021, or as soon thereafter as |
practical, but no later than June 30, 2021, the State |
Comptroller shall direct and the State Treasurer shall |
transfer the sum of $100,000,000 from the General Revenue Fund |
to the Technology Management Revolving Fund. |
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
|
(30 ILCS 105/13.2) (from Ch. 127, par. 149.2)
|
Sec. 13.2. Transfers among line item appropriations. |
(a) Transfers among line item appropriations from the same
|
treasury fund for the objects specified in this Section may be |
made in
the manner provided in this Section when the balance |
remaining in one or
more such line item appropriations is |
insufficient for the purpose for
which the appropriation was |
made. |
(a-1) No transfers may be made from one
agency to another |
agency, nor may transfers be made from one institution
of |
higher education to another institution of higher education |
except as provided by subsection (a-4).
|
(a-2) Except as otherwise provided in this Section, |
transfers may be made only among the objects of expenditure |
enumerated
in this Section, except that no funds may be |
|
transferred from any
appropriation for personal services, from |
any appropriation for State
contributions to the State |
Employees' Retirement System, from any
separate appropriation |
for employee retirement contributions paid by the
employer, |
nor from any appropriation for State contribution for
employee |
group insurance.
|
(a-2.5) (Blank). |
(a-3) Further, if an agency receives a separate
|
appropriation for employee retirement contributions paid by |
the employer,
any transfer by that agency into an |
appropriation for personal services
must be accompanied by a |
corresponding transfer into the appropriation for
employee |
retirement contributions paid by the employer, in an amount
|
sufficient to meet the employer share of the employee |
contributions
required to be remitted to the retirement |
system. |
(a-4) Long-Term Care Rebalancing. The Governor may |
designate amounts set aside for institutional services |
appropriated from the General Revenue Fund or any other State |
fund that receives monies for long-term care services to be |
transferred to all State agencies responsible for the |
administration of community-based long-term care programs, |
including, but not limited to, community-based long-term care |
programs administered by the Department of Healthcare and |
Family Services, the Department of Human Services, and the |
Department on Aging, provided that the Director of Healthcare |
|
and Family Services first certifies that the amounts being |
transferred are necessary for the purpose of assisting persons |
in or at risk of being in institutional care to transition to |
community-based settings, including the financial data needed |
to prove the need for the transfer of funds. The total amounts |
transferred shall not exceed 4% in total of the amounts |
appropriated from the General Revenue Fund or any other State |
fund that receives monies for long-term care services for each |
fiscal year. A notice of the fund transfer must be made to the |
General Assembly and posted at a minimum on the Department of |
Healthcare and Family Services website, the Governor's Office |
of Management and Budget website, and any other website the |
Governor sees fit. These postings shall serve as notice to the |
General Assembly of the amounts to be transferred. Notice |
shall be given at least 30 days prior to transfer. |
(b) In addition to the general transfer authority provided |
under
subsection (c), the following agencies have the specific |
transfer authority
granted in this subsection: |
The Department of Healthcare and Family Services is |
authorized to make transfers
representing savings attributable |
to not increasing grants due to the
births of additional |
children from line items for payments of cash grants to
line |
items for payments for employment and social services for the |
purposes
outlined in subsection (f) of Section 4-2 of the |
Illinois Public Aid Code. |
The Department of Children and Family Services is |
|
authorized to make
transfers not exceeding 2% of the aggregate |
amount appropriated to it within
the same treasury fund for |
the following line items among these same line
items: Foster |
Home and Specialized Foster Care and Prevention, Institutions
|
and Group Homes and Prevention, and Purchase of Adoption and |
Guardianship
Services. |
The Department on Aging is authorized to make transfers |
not
exceeding 10% of the aggregate amount appropriated to it |
within the same
treasury fund for the following Community Care |
Program line items among these
same line items: purchase of |
services covered by the Community Care Program and |
Comprehensive Case Coordination. |
The State Board of Education is authorized to make |
transfers from line item appropriations within the same |
treasury fund for General State Aid, General State Aid - Hold |
Harmless, and Evidence-Based Funding, provided that no such |
transfer may be made unless the amount transferred is no |
longer required for the purpose for which that appropriation |
was made, to the line item appropriation for Transitional |
Assistance when the balance remaining in such line item |
appropriation is insufficient for the purpose for which the |
appropriation was made. |
The State Board of Education is authorized to make |
transfers between the following line item appropriations |
within the same treasury fund: Disabled Student |
Services/Materials (Section 14-13.01 of the School Code), |
|
Disabled Student Transportation Reimbursement (Section |
14-13.01 of the School Code), Disabled Student Tuition - |
Private Tuition (Section 14-7.02 of the School Code), |
Extraordinary Special Education (Section 14-7.02b of the |
School Code), Reimbursement for Free Lunch/Breakfast Program, |
Summer School Payments (Section 18-4.3 of the School Code), |
and Transportation - Regular/Vocational Reimbursement (Section |
29-5 of the School Code). Such transfers shall be made only |
when the balance remaining in one or more such line item |
appropriations is insufficient for the purpose for which the |
appropriation was made and provided that no such transfer may |
be made unless the amount transferred is no longer required |
for the purpose for which that appropriation was made. |
The Department of Healthcare and Family Services is |
authorized to make transfers not exceeding 4% of the aggregate |
amount appropriated to it, within the same treasury fund, |
among the various line items appropriated for Medical |
Assistance. |
(c) The sum of such transfers for an agency in a fiscal |
year shall not
exceed 2% of the aggregate amount appropriated |
to it within the same treasury
fund for the following objects: |
Personal Services; Extra Help; Student and
Inmate |
Compensation; State Contributions to Retirement Systems; State
|
Contributions to Social Security; State Contribution for |
Employee Group
Insurance; Contractual Services; Travel; |
Commodities; Printing; Equipment;
Electronic Data Processing; |
|
Operation of Automotive Equipment;
Telecommunications |
Services; Travel and Allowance for Committed, Paroled
and |
Discharged Prisoners; Library Books; Federal Matching Grants |
for
Student Loans; Refunds; Workers' Compensation, |
Occupational Disease, and
Tort Claims; Late Interest Penalties |
under the State Prompt Payment Act and Sections 368a and 370a |
of the Illinois Insurance Code; and, in appropriations to |
institutions of higher education,
Awards and Grants. |
Notwithstanding the above, any amounts appropriated for
|
payment of workers' compensation claims to an agency to which |
the authority
to evaluate, administer and pay such claims has |
been delegated by the
Department of Central Management |
Services may be transferred to any other
expenditure object |
where such amounts exceed the amount necessary for the
payment |
of such claims. |
(c-1) (Blank). |
(c-2) (Blank).
|
(c-3) (Blank). |
(c-4) (Blank). |
(c-5) (Blank). |
(c-6) (Blank). Special provisions for State fiscal year |
2020. Notwithstanding any other provision of this Section, for |
State fiscal year 2020, transfers among line item |
appropriations to a State agency from the same State treasury |
fund may be made for operational or lump sum expenses only, |
provided that the sum of such transfers for a State agency in |
|
State fiscal year 2020 shall not exceed 4% of the aggregate |
amount appropriated to that State agency for operational or |
lump sum expenses for State fiscal year 2020. For the purpose |
of this subsection (c-6), "operational or lump sum expenses" |
includes the following objects: personal services; extra help; |
student and inmate compensation; State contributions to |
retirement systems; State contributions to social security; |
State contributions for employee group insurance; contractual |
services; travel; commodities; printing; equipment; electronic |
data processing; operation of automotive equipment; |
telecommunications services; travel and allowance for |
committed, paroled, and discharged prisoners; library books; |
federal matching grants for student loans; refunds; workers' |
compensation, occupational disease, and tort claims; Late |
Interest Penalties under the State Prompt Payment Act and |
Sections 368a and 370a of the Illinois Insurance Code; lump |
sum and other purposes; and lump sum operations. For the |
purpose of this subsection (c-6), "State agency" does not |
include the Attorney General, the Secretary of State, the |
Comptroller, the Treasurer, or the judicial or legislative |
branches. |
(c-7) Special provisions for State fiscal year 2021. |
Notwithstanding any other provision of this Section, for State |
fiscal year 2021, transfers among line item appropriations to |
a State agency from the same State treasury fund may be made |
for operational or lump sum expenses only, provided that the |
|
sum of such transfers for a State agency in State fiscal year |
2021 shall not exceed 8% of the aggregate amount appropriated |
to that State agency for operational or lump sum expenses for |
State fiscal year 2021. For the purpose of this subsection, |
"operational or lump sum expenses" includes the following |
objects: personal services; extra help; student and inmate |
compensation; State contributions to retirement systems; State |
contributions to social security; State contributions for |
employee group insurance; contractual services; travel; |
commodities; printing; equipment; electronic data processing; |
operation of automotive equipment; telecommunications |
services; travel and allowance for committed, paroled, and |
discharged prisoners; library books; federal matching grants |
for student loans; refunds; workers' compensation, |
occupational disease, and tort claims; Late Interest Penalties |
under the State Prompt Payment Act and Sections 368a and 370a |
of the Illinois Insurance Code; lump sum and other purposes; |
and lump sum operations. For the purpose of this subsection, |
"State agency" does not include the Attorney General, the |
Secretary of State, the Comptroller, the Treasurer, or the |
judicial or legislative branches. |
(c-8) Special provisions for State fiscal year 2022. |
Notwithstanding any other provision of this Section, for State |
fiscal year 2022, transfers among line item appropriations to |
a State agency from the same State treasury fund may be made |
for operational or lump sum expenses only, provided that the |
|
sum of such transfers for a State agency in State fiscal year |
2022 shall not exceed 4% of the aggregate amount appropriated |
to that State agency for operational or lump sum expenses for |
State fiscal year 2022. For the purpose of this subsection, |
"operational or lump sum expenses" includes the following |
objects: personal services; extra help; student and inmate |
compensation; State contributions to retirement systems; State |
contributions to social security; State contributions for |
employee group insurance; contractual services; travel; |
commodities; printing; equipment; electronic data processing; |
operation of automotive equipment; telecommunications |
services; travel and allowance for committed, paroled, and |
discharged prisoners; library books; federal matching grants |
for student loans; refunds; workers' compensation, |
occupational disease, and tort claims; Late Interest Penalties |
under the State Prompt Payment Act and Sections 368a and 370a |
of the Illinois Insurance Code; lump sum and other purposes; |
and lump sum operations. For the purpose of this subsection, |
"State agency" does not include the Attorney General, the |
Secretary of State, the Comptroller, the Treasurer, or the |
judicial or legislative branches. |
(d) Transfers among appropriations made to agencies of the |
Legislative
and Judicial departments and to the |
constitutionally elected officers in the
Executive branch |
require the approval of the officer authorized in Section 10
|
of this Act to approve and certify vouchers. Transfers among |
|
appropriations
made to the University of Illinois, Southern |
Illinois University, Chicago State
University, Eastern |
Illinois University, Governors State University, Illinois
|
State University, Northeastern Illinois University, Northern |
Illinois
University, Western Illinois University, the Illinois |
Mathematics and Science
Academy and the Board of Higher |
Education require the approval of the Board of
Higher |
Education and the Governor. Transfers among appropriations to |
all other
agencies require the approval of the Governor. |
The officer responsible for approval shall certify that |
the
transfer is necessary to carry out the programs and |
purposes for which
the appropriations were made by the General |
Assembly and shall transmit
to the State Comptroller a |
certified copy of the approval which shall
set forth the |
specific amounts transferred so that the Comptroller may
|
change his records accordingly. The Comptroller shall furnish |
the
Governor with information copies of all transfers approved |
for agencies
of the Legislative and Judicial departments and |
transfers approved by
the constitutionally elected officials |
of the Executive branch other
than the Governor, showing the |
amounts transferred and indicating the
dates such changes were |
entered on the Comptroller's records. |
(e) The State Board of Education, in consultation with the |
State Comptroller, may transfer line item appropriations for |
General State Aid or Evidence-Based Funding among the Common |
School Fund and the Education Assistance Fund, and, for State |
|
fiscal year 2020 and each fiscal year thereafter, the Fund for |
the Advancement of Education. With the advice and consent of |
the Governor's Office of Management and Budget, the State |
Board of Education, in consultation with the State |
Comptroller, may transfer line item appropriations between the |
General Revenue Fund and the Education Assistance Fund for the |
following programs: |
(1) Disabled Student Personnel Reimbursement (Section |
14-13.01 of the School Code); |
(2) Disabled Student Transportation Reimbursement |
(subsection (b) of Section 14-13.01 of the School Code); |
(3) Disabled Student Tuition - Private Tuition |
(Section 14-7.02 of the School Code); |
(4) Extraordinary Special Education (Section 14-7.02b |
of the School Code); |
(5) Reimbursement for Free Lunch/Breakfast Programs; |
(6) Summer School Payments (Section 18-4.3 of the |
School Code); |
(7) Transportation - Regular/Vocational Reimbursement |
(Section 29-5 of the School Code); |
(8) Regular Education Reimbursement (Section 18-3 of |
the School Code); and |
(9) Special Education Reimbursement (Section 14-7.03 |
of the School Code). |
(f) For State fiscal year 2020 and each fiscal year |
thereafter, the Department on Aging, in consultation with the |
|
State Comptroller, with the advice and consent of the |
Governor's Office of Management and Budget, may transfer line |
item appropriations for purchase of services covered by the |
Community Care Program between the General Revenue Fund and |
the Commitment to Human Services Fund. |
(Source: P.A. 100-23, eff. 7-6-17; 100-465, eff. 8-31-17; |
100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1064, eff. |
8-24-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-275, |
eff. 8-9-19; 101-636, eff. 6-10-20.)
|
(30 ILCS 105/25) (from Ch. 127, par. 161)
|
Sec. 25. Fiscal year limitations.
|
(a) All appropriations shall be
available for expenditure |
for the fiscal year or for a lesser period if the
Act making |
that appropriation so specifies. A deficiency or emergency
|
appropriation shall be available for expenditure only through |
June 30 of
the year when the Act making that appropriation is |
enacted unless that Act
otherwise provides.
|
(b) Outstanding liabilities as of June 30, payable from |
appropriations
which have otherwise expired, may be paid out |
of the expiring
appropriations during the 2-month period |
ending at the
close of business on August 31. Any service |
involving
professional or artistic skills or any personal |
services by an employee whose
compensation is subject to |
income tax withholding must be performed as of June
30 of the |
fiscal year in order to be considered an "outstanding |
|
liability as of
June 30" that is thereby eligible for payment |
out of the expiring
appropriation.
|
(b-1) However, payment of tuition reimbursement claims |
under Section 14-7.03 or
18-3 of the School Code may be made by |
the State Board of Education from its
appropriations for those |
respective purposes for any fiscal year, even though
the |
claims reimbursed by the payment may be claims attributable to |
a prior
fiscal year, and payments may be made at the direction |
of the State
Superintendent of Education from the fund from |
which the appropriation is made
without regard to any fiscal |
year limitations, except as required by subsection (j) of this |
Section. Beginning on June 30, 2021, payment of tuition |
reimbursement claims under Section 14-7.03 or 18-3 of the |
School Code as of June 30, payable from appropriations that |
have otherwise expired, may be paid out of the expiring |
appropriation during the 4-month period ending at the close of |
business on October 31.
|
(b-2) (Blank). |
(b-2.5) (Blank). |
(b-2.6) (Blank). |
(b-2.6a) (Blank). |
(b-2.6b) (Blank). |
(b-2.6c) (Blank). |
(b-2.6d) All outstanding liabilities as of June 30, 2020, |
payable from appropriations that would otherwise expire at the |
conclusion of the lapse period for fiscal year 2020, and |
|
interest penalties payable on those liabilities under the |
State Prompt Payment Act, may be paid out of the expiring |
appropriations until December 31, 2020, without regard to the |
fiscal year in which the payment is made, as long as vouchers |
for the liabilities are received by the Comptroller no later |
than September 30, 2020. |
(b-2.6e) All outstanding liabilities as of June 30, 2021, |
payable from appropriations that would otherwise expire at the |
conclusion of the lapse period for fiscal year 2021, and |
interest penalties payable on those liabilities under the |
State Prompt Payment Act, may be paid out of the expiring |
appropriations until September 30, 2021, without regard to the |
fiscal year in which the payment is made. |
(b-2.7) For fiscal years 2012, 2013, 2014, 2018, 2019, |
2020, and 2021, and 2022, interest penalties payable under the |
State Prompt Payment Act associated with a voucher for which |
payment is issued after June 30 may be paid out of the next |
fiscal year's appropriation. The future year appropriation |
must be for the same purpose and from the same fund as the |
original payment. An interest penalty voucher submitted |
against a future year appropriation must be submitted within |
60 days after the issuance of the associated voucher, except |
that, for fiscal year 2018 only, an interest penalty voucher |
submitted against a future year appropriation must be |
submitted within 60 days of June 5, 2019 (the effective date of |
Public Act 101-10). The Comptroller must issue the interest |
|
payment within 60 days after acceptance of the interest |
voucher. |
(b-3) Medical payments may be made by the Department of |
Veterans' Affairs from
its
appropriations for those purposes |
for any fiscal year, without regard to the
fact that the |
medical services being compensated for by such payment may |
have
been rendered in a prior fiscal year, except as required |
by subsection (j) of this Section. Beginning on June 30, 2021, |
medical payments payable from appropriations that have |
otherwise expired may be paid out of the expiring |
appropriation during the 4-month period ending at the close of |
business on October 31.
|
(b-4) Medical payments and child care
payments may be made |
by the Department of
Human Services (as successor to the |
Department of Public Aid) from
appropriations for those |
purposes for any fiscal year,
without regard to the fact that |
the medical or child care services being
compensated for by |
such payment may have been rendered in a prior fiscal
year; and |
payments may be made at the direction of the Department of
|
Healthcare and Family Services (or successor agency) from the |
Health Insurance Reserve Fund without regard to any fiscal
|
year limitations, except as required by subsection (j) of this |
Section. Beginning on June 30, 2021, medical and child care |
payments made by the Department of Human Services and payments |
made at the discretion of the Department of Healthcare and |
Family Services (or successor agency) from the Health |
|
Insurance Reserve Fund and payable from appropriations that |
have otherwise expired may be paid out of the expiring |
appropriation during the 4-month period ending at the close of |
business on October 31.
|
(b-5) Medical payments may be made by the Department of |
Human Services from its appropriations relating to substance |
abuse treatment services for any fiscal year, without regard |
to the fact that the medical services being compensated for by |
such payment may have been rendered in a prior fiscal year, |
provided the payments are made on a fee-for-service basis |
consistent with requirements established for Medicaid |
reimbursement by the Department of Healthcare and Family |
Services, except as required by subsection (j) of this |
Section. Beginning on June 30, 2021, medical payments made by |
the Department of Human Services relating to substance abuse |
treatment services payable from appropriations that have |
otherwise expired may be paid out of the expiring |
appropriation during the 4-month period ending at the close of |
business on October 31. |
(b-6) (Blank).
|
(b-7) Payments may be made in accordance with a plan |
authorized by paragraph (11) or (12) of Section 405-105 of the |
Department of Central Management Services Law from |
appropriations for those payments without regard to fiscal |
year limitations. |
(b-8) Reimbursements to eligible airport sponsors for the |
|
construction or upgrading of Automated Weather Observation |
Systems may be made by the Department of Transportation from |
appropriations for those purposes for any fiscal year, without |
regard to the fact that the qualification or obligation may |
have occurred in a prior fiscal year, provided that at the time |
the expenditure was made the project had been approved by the |
Department of Transportation prior to June 1, 2012 and, as a |
result of recent changes in federal funding formulas, can no |
longer receive federal reimbursement. |
(b-9) (Blank). |
(c) Further, payments may be made by the Department of |
Public Health and the
Department of Human Services (acting as |
successor to the Department of Public
Health under the |
Department of Human Services Act)
from their respective |
appropriations for grants for medical care to or on
behalf of |
premature and high-mortality risk infants and their mothers |
and
for grants for supplemental food supplies provided under |
the United States
Department of Agriculture Women, Infants and |
Children Nutrition Program,
for any fiscal year without regard |
to the fact that the services being
compensated for by such |
payment may have been rendered in a prior fiscal year, except |
as required by subsection (j) of this Section. Beginning on |
June 30, 2021, payments made by the Department of Public |
Health and the Department of Human Services from their |
respective appropriations for grants for medical care to or on |
behalf of premature and high-mortality risk infants and their |
|
mothers and for grants for supplemental food supplies provided |
under the United States Department of Agriculture Women, |
Infants and Children Nutrition Program payable from |
appropriations that have otherwise expired may be paid out of |
the expiring appropriations during the 4-month period ending |
at the close of business on October 31.
|
(d) The Department of Public Health and the Department of |
Human Services
(acting as successor to the Department of |
Public Health under the Department of
Human Services Act) |
shall each annually submit to the State Comptroller, Senate
|
President, Senate
Minority Leader, Speaker of the House, House |
Minority Leader, and the
respective Chairmen and Minority |
Spokesmen of the
Appropriations Committees of the Senate and |
the House, on or before
December 31, a report of fiscal year |
funds used to pay for services
provided in any prior fiscal |
year. This report shall document by program or
service |
category those expenditures from the most recently completed |
fiscal
year used to pay for services provided in prior fiscal |
years.
|
(e) The Department of Healthcare and Family Services, the |
Department of Human Services
(acting as successor to the |
Department of Public Aid), and the Department of Human |
Services making fee-for-service payments relating to substance |
abuse treatment services provided during a previous fiscal |
year shall each annually
submit to the State
Comptroller, |
Senate President, Senate Minority Leader, Speaker of the |
|
House,
House Minority Leader, the respective Chairmen and |
Minority Spokesmen of the
Appropriations Committees of the |
Senate and the House, on or before November
30, a report that |
shall document by program or service category those
|
expenditures from the most recently completed fiscal year used |
to pay for (i)
services provided in prior fiscal years and (ii) |
services for which claims were
received in prior fiscal years.
|
(f) The Department of Human Services (as successor to the |
Department of
Public Aid) shall annually submit to the State
|
Comptroller, Senate President, Senate Minority Leader, Speaker |
of the House,
House Minority Leader, and the respective |
Chairmen and Minority Spokesmen of
the Appropriations |
Committees of the Senate and the House, on or before
December |
31, a report
of fiscal year funds used to pay for services |
(other than medical care)
provided in any prior fiscal year. |
This report shall document by program or
service category |
those expenditures from the most recently completed fiscal
|
year used to pay for services provided in prior fiscal years.
|
(g) In addition, each annual report required to be |
submitted by the
Department of Healthcare and Family Services |
under subsection (e) shall include the following
information |
with respect to the State's Medicaid program:
|
(1) Explanations of the exact causes of the variance |
between the previous
year's estimated and actual |
liabilities.
|
(2) Factors affecting the Department of Healthcare and |
|
Family Services' liabilities,
including, but not limited |
to, numbers of aid recipients, levels of medical
service |
utilization by aid recipients, and inflation in the cost |
of medical
services.
|
(3) The results of the Department's efforts to combat |
fraud and abuse.
|
(h) As provided in Section 4 of the General Assembly |
Compensation Act,
any utility bill for service provided to a |
General Assembly
member's district office for a period |
including portions of 2 consecutive
fiscal years may be paid |
from funds appropriated for such expenditure in
either fiscal |
year.
|
(i) An agency which administers a fund classified by the |
Comptroller as an
internal service fund may issue rules for:
|
(1) billing user agencies in advance for payments or |
authorized inter-fund transfers
based on estimated charges |
for goods or services;
|
(2) issuing credits, refunding through inter-fund |
transfers, or reducing future inter-fund transfers
during
|
the subsequent fiscal year for all user agency payments or |
authorized inter-fund transfers received during the
prior |
fiscal year which were in excess of the final amounts owed |
by the user
agency for that period; and
|
(3) issuing catch-up billings to user agencies
during |
the subsequent fiscal year for amounts remaining due when |
payments or authorized inter-fund transfers
received from |
|
the user agency during the prior fiscal year were less |
than the
total amount owed for that period.
|
User agencies are authorized to reimburse internal service |
funds for catch-up
billings by vouchers drawn against their |
respective appropriations for the
fiscal year in which the |
catch-up billing was issued or by increasing an authorized |
inter-fund transfer during the current fiscal year. For the |
purposes of this Act, "inter-fund transfers" means transfers |
without the use of the voucher-warrant process, as authorized |
by Section 9.01 of the State Comptroller Act.
|
(i-1) Beginning on July 1, 2021, all outstanding |
liabilities, not payable during the 4-month lapse period as |
described in subsections (b-1), (b-3), (b-4), (b-5), and (c) |
of this Section, that are made from appropriations for that |
purpose for any fiscal year, without regard to the fact that |
the services being compensated for by those payments may have |
been rendered in a prior fiscal year, are limited to only those |
claims that have been incurred but for which a proper bill or |
invoice as defined by the State Prompt Payment Act has not been |
received by September 30th following the end of the fiscal |
year in which the service was rendered. |
(j) Notwithstanding any other provision of this Act, the |
aggregate amount of payments to be made without regard for |
fiscal year limitations as contained in subsections (b-1), |
(b-3), (b-4), (b-5), and (c) of this Section, and determined |
by using Generally Accepted Accounting Principles, shall not |
|
exceed the following amounts: |
(1) $6,000,000,000 for outstanding liabilities related |
to fiscal year 2012; |
(2) $5,300,000,000 for outstanding liabilities related |
to fiscal year 2013; |
(3) $4,600,000,000 for outstanding liabilities related |
to fiscal year 2014; |
(4) $4,000,000,000 for outstanding liabilities related |
to fiscal year 2015; |
(5) $3,300,000,000 for outstanding liabilities related |
to fiscal year 2016; |
(6) $2,600,000,000 for outstanding liabilities related |
to fiscal year 2017; |
(7) $2,000,000,000 for outstanding liabilities related |
to fiscal year 2018; |
(8) $1,300,000,000 for outstanding liabilities related |
to fiscal year 2019; |
(9) $600,000,000 for outstanding liabilities related |
to fiscal year 2020; and |
(10) $0 for outstanding liabilities related to fiscal |
year 2021 and fiscal years thereafter. |
(k) Department of Healthcare and Family Services Medical |
Assistance Payments. |
(1) Definition of Medical Assistance. |
For purposes of this subsection, the term "Medical |
Assistance" shall include, but not necessarily be |
|
limited to, medical programs and services authorized |
under Titles XIX and XXI of the Social Security Act, |
the Illinois Public Aid Code, the Children's Health |
Insurance Program Act, the Covering ALL KIDS Health |
Insurance Act, the Long Term Acute Care Hospital |
Quality Improvement Transfer Program Act, and medical |
care to or on behalf of persons suffering from chronic |
renal disease, persons suffering from hemophilia, and |
victims of sexual assault. |
(2) Limitations on Medical Assistance payments that |
may be paid from future fiscal year appropriations. |
(A) The maximum amounts of annual unpaid Medical |
Assistance bills received and recorded by the |
Department of Healthcare and Family Services on or |
before June 30th of a particular fiscal year |
attributable in aggregate to the General Revenue Fund, |
Healthcare Provider Relief Fund, Tobacco Settlement |
Recovery Fund, Long-Term Care Provider Fund, and the |
Drug Rebate Fund that may be paid in total by the |
Department from future fiscal year Medical Assistance |
appropriations to those funds are:
$700,000,000 for |
fiscal year 2013 and $100,000,000 for fiscal year 2014 |
and each fiscal year thereafter. |
(B) Bills for Medical Assistance services rendered |
in a particular fiscal year, but received and recorded |
by the Department of Healthcare and Family Services |
|
after June 30th of that fiscal year, may be paid from |
either appropriations for that fiscal year or future |
fiscal year appropriations for Medical Assistance. |
Such payments shall not be subject to the requirements |
of subparagraph (A). |
(C) Medical Assistance bills received by the |
Department of Healthcare and Family Services in a |
particular fiscal year, but subject to payment amount |
adjustments in a future fiscal year may be paid from a |
future fiscal year's appropriation for Medical |
Assistance. Such payments shall not be subject to the |
requirements of subparagraph (A). |
(D) Medical Assistance payments made by the |
Department of Healthcare and Family Services from |
funds other than those specifically referenced in |
subparagraph (A) may be made from appropriations for |
those purposes for any fiscal year without regard to |
the fact that the Medical Assistance services being |
compensated for by such payment may have been rendered |
in a prior fiscal year. Such payments shall not be |
subject to the requirements of subparagraph (A). |
(3) Extended lapse period for Department of Healthcare |
and Family Services Medical Assistance payments. |
Notwithstanding any other State law to the contrary, |
outstanding Department of Healthcare and Family Services |
Medical Assistance liabilities, as of June 30th, payable |
|
from appropriations which have otherwise expired, may be |
paid out of the expiring appropriations during the 6-month |
period ending at the close of business on December 31st. |
(l) The changes to this Section made by Public Act 97-691 |
shall be effective for payment of Medical Assistance bills |
incurred in fiscal year 2013 and future fiscal years. The |
changes to this Section made by Public Act 97-691 shall not be |
applied to Medical Assistance bills incurred in fiscal year |
2012 or prior fiscal years. |
(m) The Comptroller must issue payments against |
outstanding liabilities that were received prior to the lapse |
period deadlines set forth in this Section as soon thereafter |
as practical, but no payment may be issued after the 4 months |
following the lapse period deadline without the signed |
authorization of the Comptroller and the Governor. |
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
101-10, eff. 6-5-19; 101-275, eff. 8-9-19; 101-636, eff. |
6-10-20.)
|
ARTICLE 3. AMENDMENTS TO MISCELLANEOUS ACTS AFFECTING THE |
FISCAL YEAR 2022 BUDGET
|
Section 3-5. The Illinois Administrative Procedure Act is |
amended by adding Sections 5-45.8, 5-45.9, 5-45.10, and |
5-45.11 as follows:
|
|
(5 ILCS 100/5-45.8 new) |
Sec. 5-45.8. Emergency rulemaking; federal American Rescue |
Plan Act of 2021. To provide for the expeditious and timely |
implementation of the distribution of federal Coronavirus |
Local Fiscal Recovery Fund moneys to eligible units of local |
government in accordance with the Section 9901 of the federal |
American Rescue Plan Act of 2021, emergency rules may be |
adopted by any State agency authorized thereunder to so |
implement the distribution. The adoption of emergency rules |
authorized by Section 5-45 and this Section is deemed to be |
necessary for the public interest, safety, and welfare. |
This Section is repealed one year after the effective date |
of this amendatory Act of the 102nd General Assembly.
|
(5 ILCS 100/5-45.9 new) |
Sec. 5-45.9. Emergency rulemaking; Illinois Public Aid |
Code. To provide for the expeditious and timely implementation |
of the changes made to Articles 5 and 12 of the Illinois Public |
Aid Code by this amendatory Act of the 102nd General Assembly, |
emergency rules implementing the changes made to Articles 5 |
and 12 of the Illinois Public Aid Code by this amendatory Act |
of the 102nd General Assembly may be adopted in accordance |
with Section 5-45 by the Department of Healthcare and Family |
Services or other department essential to the implementation |
of the changes. The adoption of emergency rules authorized by |
Section 5-45 and this Section is deemed to be necessary for the |
|
public interest, safety, and welfare. |
This Section is repealed one year after the effective date |
of this amendatory Act of the 102nd General Assembly.
|
(5 ILCS 100/5-45.10 new) |
Sec. 5-45.10. Emergency rulemaking; Mental Health and |
Developmental Disabilities Administrative Act. To provide for |
the expeditious and timely implementation of the changes made |
to Section 74 of the Mental Health and Developmental |
Disabilities Administrative Act by this amendatory Act of the |
102nd General Assembly, emergency rules implementing the |
changes made to Section 74 of the Mental Health and |
Developmental Disabilities Administrative Act by this |
amendatory Act of the 102nd General Assembly may be adopted in |
accordance with Section 5-45 by the Department of Human |
Services or other department essential to the implementation |
of the changes. The adoption of emergency rules authorized by |
Section 5-45 and this Section is deemed to be necessary for the |
public interest, safety, and welfare. |
This Section is repealed one year after the effective date |
of this amendatory Act of the 102nd General Assembly.
|
(5 ILCS 100/5-45.11 new) |
Sec. 5-45.11. Emergency rulemaking; federal Coronavirus |
State Fiscal Recovery Fund. To provide for the expeditious and |
timely implementation of any programs changed or established |
|
by this amendatory Act of the 102nd General Assembly and |
funded directly or indirectly with moneys from the federal |
Coronavirus State Fiscal Recovery Fund, emergency rules |
implementing such programs may be adopted in accordance with |
Section 5-45 by the Department of Commerce and Economic |
Opportunity. The adoption of emergency rules authorized by |
Section 5-45 and this Section is deemed to be necessary for the |
public interest, safety, and welfare. |
This Section is repealed one year after the effective date |
of this amendatory Act of the 102nd General Assembly.
|
Section 3-10. The State Comptroller Act is amended by |
changing Section 25 as follows:
|
(15 ILCS 405/25)
|
Sec. 25. Fund. |
(a) All cost recoveries, fees for services, and |
governmental
grants received by the Comptroller shall be |
maintained in a special fund in the
State treasury, to be known |
as the Comptroller's Administrative Fund. Moneys
in the |
Comptroller's Administrative Fund may be utilized by the |
Comptroller,
subject to appropriation, in the discharge of the |
duties of the office. |
(b) The Comptroller may direct and the State Treasurer |
shall transfer amounts from the Comptroller's Administrative |
Fund into the Capital Facility and Technology Modernization |
|
Fund as the Comptroller deems necessary. The Comptroller may |
direct and the State Treasurer shall transfer any such amounts |
so transferred to the Capital Facility and Technology |
Modernization Fund back to the Comptroller's Administrative |
Fund at any time.
|
(Source: P.A. 89-511, eff. 1-1-97.)
|
Section 3-15. The Department of Commerce and Economic |
Opportunity Law of the Civil Administrative Code of Illinois |
is amended by changing Sections 605-705, 605-707, 605-1047, |
and 605-1050 as follows:
|
(20 ILCS 605/605-705) (was 20 ILCS 605/46.6a)
|
Sec. 605-705. Grants to local tourism and convention |
bureaus.
|
(a) To establish a grant program for local tourism and
|
convention bureaus. The Department will develop and implement |
a program
for the use of funds, as authorized under this Act, |
by local tourism and
convention bureaus. For the purposes of |
this Act,
bureaus eligible to receive funds are those local |
tourism and
convention bureaus that are (i) either units of |
local government or
incorporated as not-for-profit |
organizations; (ii) in legal existence
for a minimum of 2 |
years before July 1, 2001; (iii) operating with a
paid, |
full-time staff whose sole purpose is to promote tourism in |
the
designated service area; and (iv) affiliated with one or |
|
more
municipalities or counties that support the bureau with |
local hotel-motel
taxes. After July 1, 2001, bureaus |
requesting certification in
order to receive funds for the |
first time must be local tourism and
convention bureaus that |
are (i) either units of local government or
incorporated as |
not-for-profit organizations; (ii) in legal existence
for a |
minimum of 2 years before the request for certification; (iii)
|
operating with a paid, full-time staff whose sole purpose is |
to promote
tourism in the designated service area; and (iv) |
affiliated with
multiple municipalities or counties that |
support the bureau with local
hotel-motel taxes. Each bureau |
receiving funds under this Act will be
certified by the |
Department as the designated recipient to serve an area of
the |
State.
Notwithstanding the criteria set forth in this |
subsection (a), or any rule
adopted under this subsection (a), |
the Director of the Department may
provide for the award of |
grant funds to one or more entities if in the
Department's |
judgment that action is necessary in order to prevent a loss of
|
funding critical to promoting tourism in a designated |
geographic area of the
State.
|
(b) To distribute grants to local tourism and convention |
bureaus from
appropriations made from the Local Tourism Fund |
for that purpose. Of the
amounts appropriated annually to the |
Department for expenditure under this
Section prior to July 1, |
2011, one-third of those monies shall be used for grants to |
convention and
tourism bureaus in cities with a population |
|
greater than 500,000. The
remaining two-thirds of the annual |
appropriation prior to July 1, 2011 shall be used for grants to
|
convention and tourism bureaus in the
remainder of the State, |
in accordance with a formula based upon the
population served. |
Of the amounts appropriated annually to the Department for |
expenditure under this Section beginning July 1, 2011, 18% of |
such moneys shall be used for grants to convention and tourism |
bureaus in cities with a population greater than 500,000. Of |
the amounts appropriated annually to the Department for |
expenditure under this Section beginning July 1, 2011, 82% of |
such moneys shall be used for grants to convention bureaus in |
the remainder of the State, in accordance with a formula based |
upon the population served. The Department may reserve up to |
3% of total
local tourism funds available for costs of |
administering the program to conduct audits of grants, to |
provide incentive funds to
those
bureaus that will conduct |
promotional activities designed to further the
Department's |
statewide advertising campaign, to fund special statewide
|
promotional activities, and to fund promotional activities |
that support an
increased use of the State's parks or historic |
sites. The Department shall require that any convention and |
tourism bureau receiving a grant under this Section that |
requires matching funds shall provide matching funds equal to |
no less than 50% of the grant amount except that in Fiscal |
Years 2021 and 2022 only Year 2021 , the Department shall |
require that any convention and tourism bureau receiving a |
|
grant under this Section that requires matching funds shall |
provide matching funds equal to no less than 25% of the grant |
amount. During fiscal year 2013, the Department shall reserve |
$2,000,000 of the available local tourism funds for |
appropriation to the Historic Preservation Agency for the |
operation of the Abraham Lincoln Presidential Library and |
Museum and State historic sites. |
To provide for the expeditious and timely implementation |
of the changes made by this amendatory Act of the 101st General |
Assembly, emergency rules to implement the changes made by |
this amendatory Act of the 101st General Assembly may be |
adopted by the Department subject to the provisions of Section |
5-45 of the Illinois Administrative Procedure Act.
|
(Source: P.A. 100-678, eff. 8-3-18; 101-636, eff. 6-10-20.)
|
(20 ILCS 605/605-707) (was 20 ILCS 605/46.6d)
|
Sec. 605-707. International Tourism Program.
|
(a) The Department of Commerce and Economic Opportunity |
must establish a
program for international tourism. The |
Department shall develop and
implement the program on January |
1, 2000 by rule. As part of the program, the
Department may |
work in cooperation with local convention and tourism bureaus
|
in Illinois in the coordination of international tourism |
efforts at the State
and local level. The
Department may (i)
|
work in cooperation with local convention and tourism bureaus |
for efficient use
of their international tourism marketing
|
|
resources, (ii) promote
Illinois in international meetings and |
tourism markets, (iii) work with
convention and tourism |
bureaus throughout the State to increase the number of
|
international tourists to Illinois, (iv) provide training,
|
research, technical support, and grants to certified |
convention and
tourism bureaus, (v) provide staff, |
administration, and related support
required to manage the |
programs under this Section, and (vi) provide grants
for the |
development of or the enhancement of
international tourism
|
attractions.
|
(b) The Department shall make grants for expenses related |
to international
tourism and pay for the staffing,
|
administration, and related support from the International
|
Tourism Fund, a special fund created in the State Treasury. Of |
the amounts
deposited into the Fund in fiscal year 2000 after |
January 1, 2000 through fiscal year 2011, 55% shall be
used for |
grants to convention and tourism bureaus in Chicago (other |
than the
City of Chicago's Office of Tourism) and 45% shall be |
used for development of
international tourism in areas outside |
of Chicago. Of the amounts
deposited into the Fund in fiscal |
year 2001 and thereafter, 55% shall be used
for grants to |
convention and tourism bureaus in Chicago, and of that amount |
not
less than
27.5% shall be used
for
grants to convention and |
tourism bureaus in Chicago other than the
City of Chicago's |
Office of Tourism, and 45%
shall be
used for administrative |
expenses and grants authorized under this Section and
|
|
development of international tourism in areas outside of |
Chicago, of which not
less than $1,000,000
shall be used |
annually to make grants to convention and tourism bureaus in
|
cities other than Chicago that demonstrate their international |
tourism appeal
and request to develop or expand their |
international tourism marketing
program, and may also be used |
to provide grants under item (vi) of subsection
(a) of
this |
Section. All of the amounts deposited into the Fund in fiscal |
year 2012 and thereafter shall be used for administrative |
expenses and grants authorized under this Section and |
development of international tourism in areas outside of |
Chicago, of which not less than $1,000,000 shall be used |
annually to make grants to convention and tourism bureaus in |
cities other than Chicago that demonstrate their international |
tourism appeal and request to develop or expand their |
international tourism marketing program, and may also be used |
to provide grants under item (vi) of subsection (a) of this |
Section. Amounts appropriated to the State Comptroller for |
administrative expenses and grants authorized by the Illinois |
Global Partnership Act are payable from the International |
Tourism Fund.
For Fiscal Years 2021 and 2022 Year 2021 only, |
the administrative expenses by the Department and the grants |
to convention and visitors bureaus outside the City of Chicago |
may be expended for the general purposes of promoting |
conventions and tourism.
|
(c) A convention and tourism bureau is eligible to receive |
|
grant moneys
under this Section if the bureau is certified to |
receive funds under Title 14
of the Illinois Administrative |
Code, Section 550.35. To be eligible for a
grant, a convention |
and tourism bureau must provide matching funds equal to the
|
grant amount. The Department shall require that any convention |
and tourism bureau receiving a grant under this Section that |
requires matching funds shall provide matching funds equal to |
no less than 50% of the grant amount. In certain
circumstances |
as determined by the Director of Commerce and Economic |
Opportunity,
however, the City of
Chicago's
Office of Tourism |
or any other convention and tourism bureau
may provide
|
matching funds equal to no less than 50% of the grant amount to |
be
eligible to
receive
the grant.
One-half of this 50% may be |
provided through in-kind contributions.
Grants received by the |
City of Chicago's Office of Tourism and by convention
and |
tourism bureaus in Chicago may be expended for the general |
purposes of
promoting conventions and tourism.
|
(Source: P.A. 101-636, eff. 6-10-20.)
|
(20 ILCS 605/605-1047) |
Sec. 605-1047 605-1045 . Local Coronavirus Urgent |
Remediation Emergency (or Local CURE) Support Program. |
(a) Purpose. The Department may receive, directly or |
indirectly, federal funds from the Coronavirus Relief Fund |
provided to the State pursuant to Section 5001 of the federal |
Coronavirus Aid, Relief, and Economic Security (CARES) Act to |
|
provide financial support to units of local government for |
purposes authorized by Section 5001 of the federal Coronavirus |
Aid, Relief, and Economic Security (CARES) Act and related |
federal guidance. Upon receipt of such funds, and |
appropriations for their use, the Department shall administer |
a Local Coronavirus Urgent Remediation Emergency (or Local |
CURE) Support Program to provide financial support to units of |
local government that have incurred necessary expenditures due |
to the COVID-19 public health emergency. The Department shall |
provide by rule the administrative framework for the Local |
CURE Support Program. |
(b) Allocations. A portion of the funds appropriated for |
the Local CURE Support Program may be allotted to |
municipalities and counties based on proportionate population. |
Units of local government, or portions thereof, located within |
the five Illinois counties that received direct allotments |
from the federal Coronavirus Relief Fund will not be included |
in the support program allotments. The Department may |
establish other administrative procedures for providing |
financial support to units of local government. Appropriated |
funds may be used for administration of the support program, |
including the hiring of a service provider to assist with |
coordination and administration. |
(c) Administrative Procedures. The Department may |
establish administrative procedures for the support program, |
including any application procedures, grant agreements, |
|
certifications, payment methodologies, and other |
accountability measures that may be imposed upon recipients of |
funds under the grant program. Financial support may be |
provided in the form of grants or in the form of expense |
reimbursements for disaster-related expenditures. The |
emergency rulemaking process may be used to promulgate the |
initial rules of the grant program. |
(d) Definitions. As used in this Section: |
(1) "COVID-19" means the novel coronavirus virus |
disease deemed COVID-19 by the World Health Organization |
on February 11, 2020. |
(2) "Local government" or "unit of local government" |
means any unit of local government as defined in Article |
VII, Section 1 of the Illinois Constitution. |
(3) "Third party administrator" means a service |
provider selected by the Department to provide operational |
assistance with the administration of the support program. |
(e) Powers of the Department. The Department has the power |
to: |
(1) Provide financial support to eligible units of |
local government with funds appropriated from the Local |
Coronavirus Urgent Remediation Emergency (Local CURE) Fund |
to cover necessary costs incurred due to the COVID-19 |
public health emergency that are eligible to be paid using |
federal funds from the Coronavirus Relief Fund. |
(2) Enter into agreements, accept funds, issue grants |
|
or expense reimbursements, and engage in cooperation with |
agencies of the federal government and units of local |
governments to carry out the purposes of this support |
program, and to use funds appropriated from the Local |
Coronavirus Urgent Remediation Emergency (Local CURE) Fund |
fund upon such terms and conditions as may be established |
by the federal government and the Department. |
(3) Enter into agreements with third-party |
administrators to assist the state with operational |
assistance and administrative functions related to review |
of documentation and processing of financial support |
payments to units of local government. |
(4) Establish applications, notifications, contracts, |
and procedures and adopt rules deemed necessary and |
appropriate to carry out the provisions of this Section. |
To provide for the expeditious and timely implementation |
of this Act, emergency rules to implement any provision of |
this Section may be adopted by the Department subject to |
the provisions of Section 5-45 of the Illinois |
Administrative Procedure Act. |
(5) Provide staff, administration, and related support |
required to manage the support program and pay for the |
staffing, administration, and related support with funds |
appropriated from the Local Coronavirus Urgent Remediation |
Emergency (Local CURE) Fund. |
(6) Exercise such other powers as are necessary or |
|
incidental to the foregoing. |
(f) Local CURE Financial Support to Local Governments.
The |
Department is authorized to provide financial support to |
eligible units of local government including, but not limited |
to, certified local health departments for necessary costs |
incurred due to the COVID-19 public health emergency that are |
eligible to be paid using federal funds from the Coronavirus |
Relief Fund. |
(1) Financial support funds may be used by a unit of |
local government only for payment of costs that: (i) are |
necessary expenditures incurred due to the public health |
emergency of COVID-19; (ii) were not accounted for in the |
most recent budget approved as of March 27, 2020 for the |
unit of local government; and (iii) were incurred between |
March 1, 2020 and December 31, 2021, or until the end of |
any extension of the covered period authorized by federal |
law 30, 2020 . |
(2) A unit of local government receiving financial |
support funds under this program shall certify to the |
Department that it shall use the funds in accordance with |
the requirements of paragraph (1) and that any funds |
received but not used for such purposes shall be repaid to |
the Department. |
(3) The Department shall make the determination to |
provide financial support funds to a unit of local |
government on the basis of criteria established by the |
|
Department. |
(g) Additional Purpose. The Local CURE Fund may receive, |
directly or indirectly, federal funds from the Coronavirus |
Local Fiscal Recovery Fund pursuant to Section 9901 of the |
federal American Rescue Plan Act of 2021 in order to |
distribute the funds to units of local government in |
accordance with Section 9901 of the American Recovery Plan Act |
and any related federal guidance. Upon receipt of such funds |
into the Local CURE Fund, as instructed by the Governor, the |
Department shall cooperate with the Department of Revenue and |
any other relevant agency to administer the distribution of |
such funds to the appropriate units of local government.
|
(Source: P.A. 101-636, eff. 6-10-20; revised 8-3-20.)
|
(20 ILCS 605/605-1050) |
Sec. 605-1050. Coronavirus Back to Business Interruption |
Grant Program (or Back to Business BIG Program). |
(a) Purpose. The Department may receive State funds and , |
directly or indirectly, federal funds under the authority of |
legislation passed in response to the Coronavirus epidemic |
including, but not limited to, the Coronavirus Aid, Relief, |
and Economic Security Act, P.L. 116-136 (the "CARES Act") and |
the American Rescue Plan Act of 2021, P.L. 117-2 (the "ARPA |
Act"); such funds shall be used in accordance with the CARES |
Act and ARPA Act legislation and published guidance . Section |
5001 of the CARES Act establishes the Coronavirus Relief Fund, |
|
which authorizes the State to expend funds that are necessary |
to respond to the COVID-19 public health emergency. The |
financial support of Qualifying Businesses is a necessary |
expense under federal guidance for implementing Section 5001 |
of the CARES Act. Upon receipt or availability of such State or |
federal funds, and subject to appropriations for their use, |
the Department shall administer a program to provide financial |
assistance to Qualifying Businesses that have experienced |
interruption of business or other adverse conditions |
attributable to the COVID-19 public health emergency. Support |
may be provided directly by the Department to businesses and |
organizations or in cooperation with a Qualified Partner. |
Financial assistance may include, but not be limited to |
grants, expense reimbursements, or subsidies. |
(b) From appropriations for the Back to Business BIG |
Program, up to $60,000,000 may be allotted to the repayment or |
conversion of Eligible Loans made pursuant to the Department's |
Emergency Loan Fund Program. An Eligible Loan may be repaid or |
converted through a grant payment, subsidy, or reimbursement |
payment to the recipient or, on behalf of the recipient, to the |
Qualified Partner, or by any other lawful method. |
(c) From appropriations for the Back to Business BIG |
Program, the Department shall provide financial assistance |
through grants, expense reimbursements, or subsidies to |
Qualifying Businesses or a Qualified Partner to cover expenses |
or losses incurred due to the COVID-19 public health emergency |
|
or for start-up costs of a new Qualifying Business . With a |
minimum of 50% going to Qualified Businesses that enable |
critical support services such as child care, day care, and |
early childhood education, the BIG Program will reimburse |
costs or losses incurred by Qualifying Businesses due to |
business interruption caused by required closures, as |
authorized in federal guidance regarding the Coronavirus |
Relief Fund. All spending related to this program from federal |
funds must be reimbursable by the Federal Coronavirus Relief |
Fund in accordance with Section 5001 of the federal CARES Act , |
the ARPA Act, and any related federal guidance, or the |
provisions of any other federal source supporting the program. |
(d) As more fully described in subsection (c), funds will |
be appropriated to the Back to Business BIG Program for |
distribution to or on behalf of Qualifying Businesses. Of the |
funds appropriated, a minimum of 40% 30% shall be allotted for |
Qualifying Qualified Businesses with ZIP codes located in the |
most disproportionately impacted areas of Illinois, based on |
positive COVID-19 cases. |
(e) The Department shall coordinate with the Department of |
Human Services with respect to making grants, expense |
reimbursements or subsidies to any child care or day care |
provider providing services under Section 9A-11 of the |
Illinois Public Aid Code to determine what resources the |
Department of Human Services may be providing to a child care |
or day care provider under Section 9A-11 of the Illinois |
|
Public Aid Code. |
(f) The Department may establish by rule administrative |
procedures for the grant program, including any application |
procedures, grant agreements, certifications, payment |
methodologies, and other accountability measures that may be |
imposed upon participants in the program. The emergency |
rulemaking process may be used to promulgate the initial rules |
of the grant program and any amendments to the rules following |
the effective date of this amendatory Act of the 102nd General |
Assembly . |
(g) Definitions. As used in this Section: |
(1) "COVID-19" means the novel coronavirus disease |
deemed COVID-19 by the World Health Organization on |
February 11, 2020. |
(2) "Qualifying Business" means a business or |
organization that has experienced or is experiencing |
business interruption or other adverse conditions due to |
the COVID-19 public health emergency , and includes a new |
business or organization started after March 1, 2020 in |
the midst of adverse conditions due to the COVID-19 public |
health emergency. and is eligible for reimbursement as |
prescribed by Section 601(a) of the Social Security Act |
and added by Section 5001 of the CARES Act or other federal |
legislation addressing the COVID-19 crisis. |
(3) "Eligible Loan" means a loan of up to $50,000 that |
was deemed eligible for funding under the Department's |
|
Emergency Loan Fund Program and for which repayment will |
be eligible for reimbursement from Coronavirus Relief Fund |
monies pursuant to Section 5001 of the federal CARES Act |
or the ARPA Act and any related federal guidance. |
(4) "Emergency Loan Fund Program", also referred to as |
the "COVID-19 Emergency Relief Program", is a program |
executed by the Department by which the State Small |
Business Credit Initiative fund is utilized to guarantee |
loans released by a financial intermediary or Qualified |
Partner. |
(5) "Qualified Partner" means a financial institution |
or nonprofit with which the Department has entered into an |
agreement or contract to provide or incentivize assistance |
to Qualifying Businesses. |
(h) Powers of the Department. The Department has the power |
to: |
(1) provide grants, subsidies and expense |
reimbursements to Qualifying Qualified Businesses or, on |
behalf of Qualifying Qualified Businesses, to Qualifying |
Qualified Partners from appropriations to cover Qualifying |
Qualified Businesses eligible costs or losses incurred due |
to the COVID-19 public health emergency, including losses |
caused by business interruption or closure and including |
start-up costs for new Qualifying Businesses ; |
(2) enter into agreements, accept funds, issue grants, |
and engage in cooperation with agencies of the federal |
|
government, units of local government, financial |
institutions, and nonprofit organizations to carry out the |
purposes of this Program, and to use funds appropriated |
for the Back to Business BIG Program; |
(3) prepare forms for application, notification, |
contract, and other matters, and establish procedures, |
rules, or regulations deemed necessary and appropriate to |
carry out the provisions of this Section; |
(4) provide staff, administration, and related support |
required to manage the Back to Business BIG Program and |
pay for the staffing, administration, and related support; |
(5) using data provided by the Illinois Department of |
Public Health and other reputable sources, determine which |
geographic regions in Illinois have been most |
disproportionately impacted by the COVID-19 public health |
emergency, considering factors of positive cases, positive |
case rates, and economic impact; and |
(6) determine which industries and businesses in |
Illinois have been most disproportionately impacted by the |
COVID-19 public health emergency and establish procedures |
that prioritize greatly impacted industries and |
businesses, as well as Qualifying Qualified Businesses |
that did not receive paycheck protection program |
assistance.
|
(Source: P.A. 101-636, eff. 6-10-20.)
|
|
Section 3-20. The Illinois Economic Opportunity Act is |
amended by changing Sections 2 and 4 as follows:
|
(20 ILCS 625/2) (from Ch. 127, par. 2602)
|
Sec. 2. (a) The Director of Commerce and Economic |
Opportunity is authorized to administer the federal community |
services
block program, emergency community services homeless |
grant program, low-income energy assistance program, |
weatherization assistance program, supplemental low-income |
energy assistance fund,
low-income household water assistance |
program, and other federal programs that require or give |
preference to community
action agencies for local |
administration in accordance with federal laws
and regulations |
as amended. The Director shall provide financial assistance to
|
community action agencies from community service block grant |
funds and other
federal funds requiring or giving preference |
to community action agencies for
local administration for the |
programs described in Section 4.
|
(b) Funds appropriated for use by community action |
agencies in community
action programs shall be allocated |
annually to existing community action
agencies or newly formed |
community action agencies by the Department of
Commerce and |
Economic Opportunity. Allocations will be made consistent with
|
duly enacted departmental rules.
|
(Source: P.A. 96-154, eff. 1-1-10.)
|
|
(20 ILCS 625/4) (from Ch. 127, par. 2604)
|
Sec. 4.
(a) A community action program is a |
community-based and operated
program, the purpose of which is |
to provide a measurable and remedial impact
on causes of |
poverty in a community or those areas of a community where
|
poverty is acute.
|
(b) The methods by which the purposes of community action |
programs may
be effected include , but are not limited to , the |
following:
|
(1) Programs designed to further community economic |
development . ;
|
(2) Programs designed to secure and maintain |
meaningful employment for
individuals . ;
|
(3) Programs to assure an adequate education for all |
individuals . ;
|
(4) Programs to instruct individuals on more |
economical uses of available
income . ;
|
(5) Programs to provide and maintain adequate housing . |
;
|
(6) Programs for the prevention of narcotics addiction |
and alcoholism,
and for the rehabilitation of narcotics |
addicts and alcoholics . ;
|
(7) Programs to aid individuals in obtaining emergency |
assistance through
loans or grants to meet immediate and |
urgent personal and family needs . ;
|
(8) Programs to aid in the resolution of personal and |
|
family problems
which block the achievement of |
self-sufficiency . ;
|
(9) Programs to achieve greater citizen participation |
in the affairs of
the community . ;
|
(10) Programs to provide adequate nutrition for |
individuals and improved
community health . ;
|
(11) Programs to aid families and individuals in |
obtaining adequate health
care . ;
|
(12) Programs to provide transportation to facilitate |
individuals' access
to community resources . ;
|
(13) Programs to provide for employment training and |
retraining, with
special emphasis on employment in the |
high technology industries . ; and
|
(14) Programs to provide aid and encouragement to |
small businesses and
small-business development.
|
(15) Programs to assist households to meet the cost of |
home energy and water .
|
(16) Programs designed to ameliorate the adverse |
effects of high energy
costs on low-income households and |
the conserve energy.
|
(Source: P.A. 87-926.)
|
Section 3-30. The Department of Innovation and Technology |
Act is amended by adding Section 1-65 as follows:
|
(20 ILCS 1370/1-65 new) |
|
Sec. 1-65. Authority to Receive Financial and In-kind |
Assistance. The Department may receive federal financial |
assistance, either directly from the federal government or |
indirectly through another source, public or private. The |
Department may also receive transfers, gifts, grants, or |
donations from any source, public or private, in the form of |
funds, services, equipment, supplies, or materials. Any funds |
received pursuant to this Section shall be deposited in the |
DoIT Special Projects Fund unless deposit in a different fund |
is otherwise mandated, and shall be used in accordance with |
the requirements of the federal financial assistance, gift, |
grant, or donation for purposes related to information |
technology within the powers and duties of the Department.
|
Section 3-35. The Mental Health and Developmental |
Disabilities Administrative Act is amended by changing Section |
74 as follows:
|
(20 ILCS 1705/74) |
Sec. 74. Rates and reimbursements. |
(a) Within 30 days after July 6, 2017 (the effective date |
of Public Act 100-23), the Department shall increase rates and |
reimbursements to fund a minimum of a $0.75 per hour wage |
increase for front-line personnel, including, but not limited |
to, direct support persons, aides, front-line supervisors, |
qualified intellectual disabilities professionals, nurses, and |
|
non-administrative support staff working in community-based |
provider organizations serving individuals with developmental |
disabilities. The Department shall adopt rules, including |
emergency rules under subsection (y) of Section 5-45 of the |
Illinois Administrative Procedure Act, to implement the |
provisions of this Section. |
(b) Rates and reimbursements. Within 30 days after the |
effective date of this amendatory Act of the 100th General |
Assembly, the Department shall increase rates and |
reimbursements to fund a minimum of a $0.50 per hour wage |
increase for front-line personnel, including, but not limited |
to, direct support persons, aides, front-line supervisors, |
qualified intellectual disabilities professionals, nurses, and |
non-administrative support staff working in community-based |
provider organizations serving individuals with developmental |
disabilities. The Department shall adopt rules, including |
emergency rules under subsection (bb) of Section 5-45 of the |
Illinois Administrative Procedure Act, to implement the |
provisions of this Section. |
(c) Rates and reimbursements. Within 30 days after the |
effective date of this amendatory Act of the 101st General |
Assembly, subject to federal approval, the Department shall |
increase rates and reimbursements in effect on June 30, 2019 |
for community-based providers for persons with Developmental |
Disabilities by 3.5% The Department shall adopt rules, |
including emergency rules under subsection (jj) of Section |
|
5-45 of the Illinois Administrative Procedure Act, to |
implement the provisions of this Section, including wage |
increases for direct care staff. |
(d) For community-based providers serving persons with |
intellectual/developmental disabilities, subject to federal |
approval of any relevant Waiver Amendment, the rates taking |
effect for services delivered on or after January 1, 2022, |
shall include an increase in the rate methodology sufficient |
to provide a $1.50 per hour wage increase for direct support |
personnel in residential settings and sufficient to provide |
wages for all residential non-executive direct care staff, |
excluding direct support personnel, at the federal Department |
of Labor, Bureau of Labor Statistics' average wage as defined |
in rule by the Department. |
The establishment of and any changes to the rate |
methodologies for community-based services provided to persons |
with intellectual/developmental disabilities are subject to |
federal approval of any relevant Waiver Amendment and shall be |
defined in rule by the Department. The Department shall adopt |
rules, including emergency rules as authorized by Section 5-45 |
of the Illinois Administrative Procedure Act, to implement the |
provisions of this subsection (d).
|
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
101-10, eff. 6-5-19.)
|
Section 3-40. The Illinois Lottery Law is amended by |
|
changing Section 20 as follows:
|
(20 ILCS 1605/20) (from Ch. 120, par. 1170)
|
Sec. 20. State Lottery Fund.
|
(a) There is created in the State Treasury a special fund |
to be
known as the State Lottery Fund. Such fund shall consist |
of all revenues
received from (1) the sale of lottery tickets |
or shares, (net of
commissions, fees
representing those |
expenses that are directly proportionate to the
sale of |
tickets or shares at the agent location, and prizes of less
|
than
$600 which
have been validly paid at the agent
level), (2) |
application fees,
and (3) all other sources including moneys |
credited or transferred thereto
from
any other fund
or source |
pursuant to law. Interest earnings of the State Lottery Fund
|
shall be credited to the Common School Fund.
|
(b) The receipt and distribution of moneys under Section |
21.5 of this Act shall be in accordance with Section 21.5.
|
(c) The receipt and distribution of moneys under Section |
21.6 of this Act shall be in accordance with Section 21.6. |
(d) The receipt and distribution of moneys under Section |
21.7 of this Act shall be in accordance with Section 21.7.
|
(e)
The receipt and distribution of moneys under Section |
21.8
of this Act shall be in accordance with Section 21.8.
|
(f) The receipt and distribution of moneys under Section |
21.9 of this Act shall be in accordance with Section 21.9. |
(g) The receipt and distribution of moneys under Section |
|
21.10 of this Act shall be in accordance with Section 21.10. |
(h) The receipt and distribution of moneys under Section |
21.11 of this Act shall be in accordance with Section 21.11. |
(i) The receipt and distribution of moneys under Section |
21.12 of this Act shall be in accordance with Section 21.12. |
(j) The receipt and distribution of moneys under Section |
21.13 of this Act shall be in accordance with Section 21.13. |
(k) The receipt and distribution of moneys under Section |
25-70 of the Sports Wagering Act shall be in accordance with |
Section 25-70 of the Sports Wagering Act. |
(Source: P.A. 100-647, eff. 7-30-18; 100-1068, eff. 8-24-18; |
101-81, eff. 7-12-19; 101-561, eff. 8-23-19.)
|
Section 3-45. The Illinois Emergency Management Agency Act |
is amended by changing Section 5 as follows:
|
(20 ILCS 3305/5) (from Ch. 127, par. 1055)
|
Sec. 5. Illinois Emergency Management Agency.
|
(a) There is created within the executive branch of the |
State Government an
Illinois Emergency Management Agency and a |
Director of the Illinois Emergency
Management Agency, herein |
called the "Director" who shall be the head thereof.
The |
Director shall be appointed by the Governor, with the advice |
and consent of
the Senate, and shall serve for a term of 2 |
years beginning on the third Monday
in January of the |
odd-numbered year, and until a successor is appointed and
has |
|
qualified; except that the term of the first Director |
appointed under this
Act shall expire on the third Monday in |
January, 1989. The Director shall not
hold any other |
remunerative public office. For terms ending before December |
31, 2019, the Director shall receive an annual
salary as set by |
the
Compensation Review Board. For terms beginning after the |
effective date of this amendatory Act of the 100th General |
Assembly, the annual salary of the Director shall be as |
provided in Section 5-300 of the Civil Administrative Code of |
Illinois.
|
(b) The Illinois Emergency Management Agency shall obtain, |
under the
provisions of the Personnel Code, technical, |
clerical, stenographic and other
administrative personnel, and |
may make expenditures within the appropriation
therefor as may |
be necessary to carry out the purpose of this Act. The agency
|
created by this Act is intended to be a successor to the agency |
created under
the Illinois Emergency Services and Disaster |
Agency Act of 1975 and the
personnel, equipment, records, and |
appropriations of that agency are
transferred to the successor |
agency as of June 30, 1988 (the effective date of this Act).
|
(c) The Director, subject to the direction and control of |
the Governor,
shall be the executive head of the Illinois |
Emergency Management Agency and
the State Emergency Response |
Commission and shall be responsible under the
direction of the |
Governor, for carrying out the program for emergency
|
management of this State. The Director shall also maintain |
|
liaison
and cooperate with
the emergency management |
organizations of this State and other states and of
the |
federal government.
|
(d) The Illinois Emergency Management Agency shall take an |
integral part in
the development and revision of political |
subdivision emergency operations
plans prepared under |
paragraph (f) of Section 10. To this end it shall employ
or |
otherwise secure the services of professional and technical |
personnel
capable of providing expert assistance to the |
emergency services and disaster
agencies. These personnel |
shall consult with emergency services and disaster
agencies on |
a regular basis and shall make field examinations of the |
areas,
circumstances, and conditions that particular political |
subdivision emergency
operations plans are intended to apply.
|
(e) The Illinois Emergency Management Agency and political |
subdivisions
shall be encouraged to form an emergency |
management advisory committee composed
of private and public |
personnel representing the emergency management phases of
|
mitigation, preparedness, response, and recovery.
The Local |
Emergency Planning Committee, as created under the Illinois
|
Emergency
Planning and Community Right to Know Act, shall |
serve as
an advisory
committee to the emergency services and |
disaster agency or agencies serving
within the boundaries
of |
that Local Emergency Planning Committee planning district for:
|
(1) the development of emergency operations plan |
provisions for hazardous
chemical
emergencies; and
|
|
(2) the assessment of emergency response capabilities |
related to hazardous
chemical
emergencies.
|
(f) The Illinois Emergency Management Agency shall:
|
(1) Coordinate the overall emergency management |
program of the State.
|
(2) Cooperate with local governments, the federal |
government and any
public or private agency or entity in |
achieving any purpose of this Act and
in implementing |
emergency management programs for mitigation, |
preparedness,
response, and recovery.
|
(2.5) Develop a comprehensive emergency preparedness |
and response plan for any nuclear
accident in accordance |
with Section 65 of the Nuclear Safety
Law of 2004 and in |
development of the
Illinois
Nuclear Safety Preparedness |
program in accordance with Section 8 of the
Illinois |
Nuclear Safety Preparedness Act.
|
(2.6) Coordinate with the Department of Public Health
|
with respect to planning for and responding to public |
health emergencies.
|
(3) Prepare, for issuance by the Governor, executive |
orders,
proclamations, and regulations as necessary or |
appropriate in coping with
disasters.
|
(4) Promulgate rules and requirements for political |
subdivision
emergency operations plans that are not |
inconsistent with and are at least
as stringent as |
applicable federal laws and regulations.
|
|
(5) Review and approve, in accordance with Illinois |
Emergency Management
Agency rules, emergency operations
|
plans for those political subdivisions required to have an |
emergency services
and disaster agency pursuant to this |
Act.
|
(5.5) Promulgate rules and requirements for the |
political subdivision
emergency management
exercises, |
including, but not limited to, exercises of the emergency |
operations
plans.
|
(5.10) Review, evaluate, and approve, in accordance |
with Illinois
Emergency
Management
Agency rules, political |
subdivision emergency management exercises for those
|
political subdivisions
required to have an emergency |
services and disaster agency pursuant to this
Act.
|
(6) Determine requirements of the State and its |
political
subdivisions
for food, clothing, and other |
necessities in event of a disaster.
|
(7) Establish a register of persons with types of |
emergency
management
training and skills in mitigation, |
preparedness, response, and recovery.
|
(8) Establish a register of government and private |
response
resources
available for use in a disaster.
|
(9) Expand the Earthquake Awareness Program and its |
efforts to
distribute earthquake preparedness materials to |
schools, political
subdivisions, community groups, civic |
organizations, and the media.
Emphasis will be placed on |
|
those areas of the State most at risk from an
earthquake. |
Maintain the list of all school districts, hospitals,
|
airports, power plants, including nuclear power plants, |
lakes, dams,
emergency response facilities of all types, |
and all other major public or
private structures which are |
at the greatest risk of damage from
earthquakes under |
circumstances where the damage would cause subsequent
harm |
to the surrounding communities and residents.
|
(10) Disseminate all information, completely and |
without
delay, on water
levels for rivers and streams and |
any other data pertaining to potential
flooding supplied |
by the Division of Water Resources within the Department |
of
Natural Resources to all political subdivisions to the |
maximum extent possible.
|
(11) Develop agreements, if feasible, with medical |
supply and
equipment
firms to
supply resources as are |
necessary to respond to an earthquake or any other
|
disaster as defined in this Act. These resources will be |
made available
upon notifying the vendor of the disaster. |
Payment for the resources will
be in accordance with |
Section 7 of this Act. The Illinois Department of
Public |
Health shall determine which resources will be required |
and requested.
|
(11.5) In coordination with the Department of State |
Police, develop and
implement a community outreach program |
to promote awareness among the State's
parents and |
|
children of child abduction prevention and response.
|
(12) Out of funds appropriated for these purposes, |
award capital and
non-capital grants to Illinois hospitals |
or health care facilities located
outside of a city with a |
population in excess of 1,000,000 to be used for
purposes |
that include, but are not limited to, preparing to respond |
to mass
casualties and disasters, maintaining and |
improving patient safety and
quality of care, and |
protecting the confidentiality of patient information.
No |
single grant for a capital expenditure shall exceed |
$300,000.
No single grant for a non-capital expenditure |
shall exceed $100,000.
In awarding such grants, preference |
shall be given to hospitals that serve
a significant |
number of Medicaid recipients, but do not qualify for
|
disproportionate share hospital adjustment payments under |
the Illinois Public
Aid Code. To receive such a grant, a |
hospital or health care facility must
provide funding of |
at least 50% of the cost of the project for which the grant
|
is being requested.
In awarding such grants the Illinois |
Emergency Management Agency shall consider
the |
recommendations of the Illinois Hospital Association.
|
(13) Do all other things necessary, incidental or |
appropriate
for the implementation of this Act.
|
(g) The Illinois Emergency Management Agency is authorized |
to make grants to various higher education institutions, |
public K-12 school districts, area vocational centers as |
|
designated by the State Board of Education, inter-district |
special education cooperatives, regional safe schools, and |
nonpublic K-12 schools for safety and security improvements. |
For the purpose of this subsection (g), "higher education |
institution" means a public university, a public community |
college, or an independent, not-for-profit or for-profit |
higher education institution located in this State. Grants |
made under this subsection (g) shall be paid out of moneys |
appropriated for that purpose from the Build Illinois Bond |
Fund. The Illinois Emergency Management Agency shall adopt |
rules to implement this subsection (g). These rules may |
specify: (i) the manner of applying for grants; (ii) project |
eligibility requirements; (iii) restrictions on the use of |
grant moneys; (iv) the manner in which the various higher |
education institutions must account for the use of grant |
moneys; and (v) any other provision that the Illinois |
Emergency Management Agency determines to be necessary or |
useful for the administration of this subsection (g). |
(g-5) The Illinois Emergency Management Agency is |
authorized to make grants to not-for-profit organizations |
which are exempt from federal income taxation under section |
501(c)(3) of the Federal Internal Revenue Code for eligible |
security improvements that assist the organization in |
preventing, preparing for, or responding to acts of terrorism. |
The Director shall establish procedures and forms by which |
applicants may apply for a grant and procedures for |
|
distributing grants to recipients. The procedures shall |
require each applicant to do the following: |
(1) identify and substantiate prior threats or attacks |
by a terrorist organization, network, or cell against the |
not-for-profit organization; |
(2) indicate the symbolic or strategic value of one or |
more sites that renders the site a possible target of |
terrorism; |
(3) discuss potential consequences to the organization |
if the site is damaged, destroyed, or disrupted by a |
terrorist act; |
(4) describe how the grant will be used to integrate |
organizational preparedness with broader State and local |
preparedness efforts; |
(5) submit a vulnerability assessment conducted by |
experienced security, law enforcement, or military |
personnel, and a description of how the grant award will |
be used to address the vulnerabilities identified in the |
assessment; and |
(6) submit any other relevant information as may be |
required by the Director. |
The Agency is authorized to use funds appropriated for the |
grant program described in this subsection (g-5) to administer |
the program. |
(h) Except as provided in Section 17.5 of this Act, any |
moneys received by the Agency from donations or sponsorships |
|
unrelated to a disaster shall be deposited in the Emergency |
Planning and Training Fund and used by the Agency, subject to |
appropriation, to effectuate planning and training activities. |
Any moneys received by the Agency from donations during a |
disaster and intended for disaster response or recovery shall |
be deposited into the Disaster Response and Recovery Fund and |
used for disaster response and recovery pursuant to the |
Disaster Relief Act. |
(i) The Illinois Emergency Management Agency may by rule |
assess and collect reasonable fees for attendance at |
Agency-sponsored conferences to enable the Agency to carry out |
the requirements of this Act. Any moneys received under this |
subsection shall be deposited in the Emergency Planning and |
Training Fund and used by the Agency, subject to |
appropriation, for planning and training activities. |
(j) The Illinois Emergency Management Agency is authorized |
to make grants to other State agencies, public universities, |
units of local government, and statewide mutual aid |
organizations to enhance statewide emergency preparedness and |
response. |
(Source: P.A. 100-444, eff. 1-1-18; 100-508, eff. 9-15-17; |
100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1179, eff. |
1-18-19.)
|
(30 ILCS 105/5.414 rep.) |
Section 3-46. The State Finance Act is amended by |
|
repealing Section 5.414.
|
Section 3-50. The State Revenue Sharing Act is amended by |
changing Section 12 as follows:
|
(30 ILCS 115/12) (from Ch. 85, par. 616)
|
Sec. 12. Personal Property Tax Replacement Fund. There is |
hereby
created the Personal Property Tax Replacement Fund, a |
special fund in
the State Treasury into which shall be paid all |
revenue realized:
|
(a) all amounts realized from the additional personal |
property tax
replacement income tax imposed by subsections |
(c) and (d) of Section 201 of the
Illinois Income Tax Act, |
except for those amounts deposited into the Income Tax
|
Refund Fund pursuant to subsection (c) of Section 901 of |
the Illinois Income
Tax Act; and
|
(b) all amounts realized from the additional personal |
property replacement
invested capital taxes imposed by |
Section 2a.1 of the Messages Tax
Act, Section 2a.1 of the |
Gas Revenue Tax Act, Section 2a.1 of the Public
Utilities |
Revenue Act, and Section 3 of the Water Company Invested |
Capital
Tax Act, and amounts payable to the Department of |
Revenue under the
Telecommunications Infrastructure |
Maintenance Fee Act.
|
As soon as may be after the end of each month, the |
Department of Revenue
shall certify to the Treasurer and the |
|
Comptroller the amount of all refunds
paid out of the General |
Revenue Fund through the preceding month on account
of |
overpayment of liability on taxes paid into the Personal |
Property Tax
Replacement Fund. Upon receipt of such |
certification, the Treasurer and
the Comptroller shall |
transfer the amount so certified from the Personal
Property |
Tax Replacement Fund into the General Revenue Fund.
|
The payments of revenue into the Personal Property Tax |
Replacement Fund
shall be used exclusively for distribution to |
taxing districts, regional offices and officials, and local |
officials as provided
in this Section and in the School Code, |
payment of the ordinary and contingent expenses of the |
Property Tax Appeal Board, payment of the expenses of the |
Department of Revenue incurred
in administering the collection |
and distribution of monies paid into the
Personal Property Tax |
Replacement Fund and transfers due to refunds to
taxpayers for |
overpayment of liability for taxes paid into the Personal
|
Property Tax Replacement Fund.
|
In addition, moneys in the Personal Property Tax
|
Replacement Fund may be used to pay any of the following: (i) |
salary, stipends, and additional compensation as provided by |
law for chief election clerks, county clerks, and county |
recorders; (ii) costs associated with regional offices of |
education and educational service centers; (iii) |
reimbursements payable by the State Board of Elections under |
Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the |
|
Election Code; (iv) expenses of the Illinois Educational Labor |
Relations Board; and (v) salary, personal services, and |
additional compensation as provided by law for court reporters |
under the Court Reporters Act. |
As soon as may be after June 26, 1980 (the effective date |
of Public Act 81-1255),
the Department of Revenue shall |
certify to the Treasurer the amount of net
replacement revenue |
paid into the General Revenue Fund prior to that effective
|
date from the additional tax imposed by Section 2a.1 of the |
Messages Tax
Act; Section 2a.1 of the Gas Revenue Tax Act; |
Section 2a.1 of the Public
Utilities Revenue Act; Section 3 of |
the Water Company Invested Capital Tax Act;
amounts collected |
by the Department of Revenue under the Telecommunications |
Infrastructure Maintenance Fee Act; and the
additional |
personal
property tax replacement income tax imposed by
the |
Illinois Income Tax Act, as amended by Public
Act 81-1st |
Special Session-1. Net replacement revenue shall be defined as
|
the total amount paid into and remaining in the General |
Revenue Fund as a
result of those Acts minus the amount |
outstanding and obligated from the
General Revenue Fund in |
state vouchers or warrants prior to June 26, 1980 (the |
effective
date of Public Act 81-1255) as refunds to taxpayers |
for overpayment
of liability under those Acts.
|
All interest earned by monies accumulated in the Personal |
Property
Tax Replacement Fund shall be deposited in such Fund. |
All amounts allocated
pursuant to this Section are |
|
appropriated on a continuing basis.
|
Prior to December 31, 1980, as soon as may be after the end |
of each quarter
beginning with the quarter ending December 31, |
1979, and on and after
December 31, 1980, as soon as may be |
after January 1, March 1, April 1, May
1, July 1, August 1, |
October 1 and December 1 of each year, the Department
of |
Revenue shall allocate to each taxing district as defined in |
Section 1-150
of the Property Tax Code, in accordance with
the |
provisions of paragraph (2) of this Section the portion of the |
funds held
in the Personal Property Tax Replacement Fund which |
is required to be
distributed, as provided in paragraph (1), |
for each quarter. Provided,
however, under no circumstances |
shall any taxing district during each of the
first two years of |
distribution of the taxes imposed by Public Act 81-1st Special |
Session-1 be entitled to an annual allocation which is less |
than the funds such
taxing district collected from the 1978 |
personal property tax. Provided further
that under no |
circumstances shall any taxing district during the third year |
of
distribution of the taxes imposed by Public Act 81-1st |
Special Session-1 receive less
than 60% of the funds such |
taxing district collected from the 1978 personal
property tax. |
In the event that the total of the allocations made as above
|
provided for all taxing districts, during either of such 3 |
years, exceeds the
amount available for distribution the |
allocation of each taxing district shall
be proportionately |
reduced. Except as provided in Section 13 of this Act, the
|
|
Department shall then certify, pursuant to appropriation, such |
allocations to
the State Comptroller who shall pay over to the |
several taxing districts the
respective amounts allocated to |
them.
|
Any township which receives an allocation based in whole |
or in part upon
personal property taxes which it levied |
pursuant to Section 6-507 or 6-512
of the Illinois Highway |
Code and which was previously
required to be paid
over to a |
municipality shall immediately pay over to that municipality a
|
proportionate share of the personal property replacement funds |
which such
township receives.
|
Any municipality or township, other than a municipality |
with a population
in excess of 500,000, which receives an |
allocation based in whole or in
part on personal property |
taxes which it levied pursuant to Sections 3-1,
3-4 and 3-6 of |
the Illinois Local Library Act and which was
previously
|
required to be paid over to a public library shall immediately |
pay over
to that library a proportionate share of the personal |
property tax replacement
funds which such municipality or |
township receives; provided that if such
a public library has |
converted to a library organized under the Illinois
Public |
Library District Act, regardless of whether such conversion |
has
occurred on, after or before January 1, 1988, such |
proportionate share
shall be immediately paid over to the |
library district which maintains and
operates the library. |
However, any library that has converted prior to January
1, |
|
1988, and which hitherto has not received the personal |
property tax
replacement funds, shall receive such funds |
commencing on January 1, 1988.
|
Any township which receives an allocation based in whole |
or in part on
personal property taxes which it levied pursuant |
to Section 1c of the Public
Graveyards Act and which taxes were |
previously required to be paid
over to or used for such public |
cemetery or cemeteries shall immediately
pay over to or use |
for such public cemetery or cemeteries a proportionate
share |
of the personal property tax replacement funds which the |
township
receives.
|
Any taxing district which receives an allocation based in |
whole or in
part upon personal property taxes which it levied |
for another
governmental body or school district in Cook |
County in 1976 or for
another governmental body or school |
district in the remainder of the
State in 1977 shall |
immediately pay over to that governmental body or
school |
district the amount of personal property replacement funds |
which
such governmental body or school district would receive |
directly under
the provisions of paragraph (2) of this |
Section, had it levied its own
taxes.
|
(1) The portion of the Personal Property Tax |
Replacement Fund required to
be
distributed as of the time |
allocation is required to be made shall be the
amount |
available in such Fund as of the time allocation is |
required to be made.
|
|
The amount available for distribution shall be the |
total amount in the
fund at such time minus the necessary |
administrative and other authorized expenses as limited
by |
the appropriation and the amount determined by: (a) $2.8 |
million for
fiscal year 1981; (b) for fiscal year 1982, |
.54% of the funds distributed
from the fund during the |
preceding fiscal year; (c) for fiscal year 1983
through |
fiscal year 1988, .54% of the funds distributed from the |
fund during
the preceding fiscal year less .02% of such |
fund for fiscal year 1983 and
less .02% of such funds for |
each fiscal year thereafter; (d) for fiscal
year 1989 |
through fiscal year 2011 no more than 105% of the actual |
administrative expenses
of the prior fiscal year; (e) for |
fiscal year 2012 and beyond, a sufficient amount to pay |
(i) stipends, additional compensation, salary |
reimbursements, and other amounts directed to be paid out |
of this Fund for local officials as authorized or required |
by statute and (ii) the ordinary and contingent expenses |
of the Property Tax Appeal Board and the expenses of the |
Department of Revenue incurred in administering the |
collection and distribution of moneys paid into the Fund; |
(f) for fiscal years 2012 and 2013 only, a sufficient |
amount to pay stipends, additional compensation, salary |
reimbursements, and other amounts directed to be paid out |
of this Fund for regional offices and officials as |
authorized or required by statute; or (g) for fiscal years |
|
2018 through 2022 2021 only, a sufficient amount to pay |
amounts directed to be paid out of this Fund for public |
community college base operating grants and local health |
protection grants to certified local health departments as |
authorized or required by appropriation or statute. Such |
portion of the fund shall be determined after
the transfer |
into the General Revenue Fund due to refunds, if any, paid
|
from the General Revenue Fund during the preceding |
quarter. If at any time,
for any reason, there is |
insufficient amount in the Personal Property
Tax |
Replacement Fund for payments for regional offices and |
officials or local officials or payment of costs of |
administration or for transfers
due to refunds at the end |
of any particular month, the amount of such
insufficiency |
shall be carried over for the purposes of payments for |
regional offices and officials, local officials, transfers |
into the
General Revenue Fund, and costs of administration |
to the
following month or months. Net replacement revenue |
held, and defined above,
shall be transferred by the |
Treasurer and Comptroller to the Personal Property
Tax |
Replacement Fund within 10 days of such certification.
|
(2) Each quarterly allocation shall first be |
apportioned in the
following manner: 51.65% for taxing |
districts in Cook County and 48.35%
for taxing districts |
in the remainder of the State.
|
The Personal Property Replacement Ratio of each taxing |
|
district
outside Cook County shall be the ratio which the Tax |
Base of that taxing
district bears to the Downstate Tax Base. |
The Tax Base of each taxing
district outside of Cook County is |
the personal property tax collections
for that taxing district |
for the 1977 tax year. The Downstate Tax Base
is the personal |
property tax collections for all taxing districts in the
State |
outside of Cook County for the 1977 tax year. The Department of
|
Revenue shall have authority to review for accuracy and |
completeness the
personal property tax collections for each |
taxing district outside Cook
County for the 1977 tax year.
|
The Personal Property Replacement Ratio of each Cook |
County taxing
district shall be the ratio which the Tax Base of |
that taxing district
bears to the Cook County Tax Base. The Tax |
Base of each Cook County
taxing district is the personal |
property tax collections for that taxing
district for the 1976 |
tax year. The Cook County Tax Base is the
personal property tax |
collections for all taxing districts in Cook
County for the |
1976 tax year. The Department of Revenue shall have
authority |
to review for accuracy and completeness the personal property |
tax
collections for each taxing district within Cook County |
for the 1976 tax year.
|
For all purposes of this Section 12, amounts paid to a |
taxing district
for such tax years as may be applicable by a |
foreign corporation under the
provisions of Section 7-202 of |
the Public Utilities Act, as amended,
shall be deemed to be |
personal property taxes collected by such taxing district
for |
|
such tax years as may be applicable. The Director shall |
determine from the
Illinois Commerce Commission, for any tax |
year as may be applicable, the
amounts so paid by any such |
foreign corporation to any and all taxing
districts. The |
Illinois Commerce Commission shall furnish such information to
|
the Director. For all purposes of this Section 12, the |
Director shall deem such
amounts to be collected personal |
property taxes of each such taxing district
for the applicable |
tax year or years.
|
Taxing districts located both in Cook County and in one or |
more other
counties shall receive both a Cook County |
allocation and a Downstate
allocation determined in the same |
way as all other taxing districts.
|
If any taxing district in existence on July 1, 1979 ceases |
to exist,
or discontinues its operations, its Tax Base shall |
thereafter be deemed
to be zero. If the powers, duties and |
obligations of the discontinued
taxing district are assumed by |
another taxing district, the Tax Base of
the discontinued |
taxing district shall be added to the Tax Base of the
taxing |
district assuming such powers, duties and obligations.
|
If two or more taxing districts in existence on July 1, |
1979, or a
successor or successors thereto shall consolidate |
into one taxing
district, the Tax Base of such consolidated |
taxing district shall be the
sum of the Tax Bases of each of |
the taxing districts which have consolidated.
|
If a single taxing district in existence on July 1, 1979, |
|
or a
successor or successors thereto shall be divided into two |
or more
separate taxing districts, the tax base of the taxing |
district so
divided shall be allocated to each of the |
resulting taxing districts in
proportion to the then current |
equalized assessed value of each resulting
taxing district.
|
If a portion of the territory of a taxing district is |
disconnected
and annexed to another taxing district of the |
same type, the Tax Base of
the taxing district from which |
disconnection was made shall be reduced
in proportion to the |
then current equalized assessed value of the disconnected
|
territory as compared with the then current equalized assessed |
value within the
entire territory of the taxing district prior |
to disconnection, and the
amount of such reduction shall be |
added to the Tax Base of the taxing
district to which |
annexation is made.
|
If a community college district is created after July 1, |
1979,
beginning on January 1, 1996 (the effective date of |
Public Act 89-327), its Tax Base
shall be 3.5% of the sum of |
the personal property tax collected for the
1977 tax year |
within the territorial jurisdiction of the district.
|
The amounts allocated and paid to taxing districts |
pursuant to
the provisions of Public Act 81-1st Special |
Session-1 shall be deemed to be
substitute revenues for the |
revenues derived from taxes imposed on
personal property |
pursuant to the provisions of the "Revenue Act of
1939" or "An |
Act for the assessment and taxation of private car line
|
|
companies", approved July 22, 1943, as amended, or Section 414 |
of the
Illinois Insurance Code, prior to the abolition of such |
taxes and shall
be used for the same purposes as the revenues |
derived from ad valorem
taxes on real estate.
|
Monies received by any taxing districts from the Personal |
Property
Tax Replacement Fund shall be first applied toward |
payment of the proportionate
amount of debt service which was |
previously levied and collected from
extensions against |
personal property on bonds outstanding as of December 31,
1978 |
and next applied toward payment of the proportionate share of |
the pension
or retirement obligations of the taxing district |
which were previously levied
and collected from extensions |
against personal property. For each such
outstanding bond |
issue, the County Clerk shall determine the percentage of the
|
debt service which was collected from extensions against real |
estate in the
taxing district for 1978 taxes payable in 1979, |
as related to the total amount
of such levies and collections |
from extensions against both real and personal
property. For |
1979 and subsequent years' taxes, the County Clerk shall levy
|
and extend taxes against the real estate of each taxing |
district which will
yield the said percentage or percentages |
of the debt service on such
outstanding bonds. The balance of |
the amount necessary to fully pay such debt
service shall |
constitute a first and prior lien upon the monies
received by |
each such taxing district through the Personal Property Tax
|
Replacement Fund and shall be first applied or set aside for |
|
such purpose.
In counties having fewer than 3,000,000 |
inhabitants, the amendments to
this paragraph as made by |
Public Act 81-1255 shall be first
applicable to 1980 taxes to |
be collected in 1981.
|
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
|
Section 3-55. The General Obligation Bond Act is amended |
by changing Section 16 as follows:
|
(30 ILCS 330/16) (from Ch. 127, par. 666)
|
Sec. 16. Refunding Bonds. The State of Illinois is |
authorized to issue,
sell, and provide for the retirement of |
General Obligation Bonds of the State
of Illinois in the |
amount of $4,839,025,000, at any time and
from time to time |
outstanding, for the purpose of refunding
any State of |
Illinois general obligation Bonds then outstanding, including
|
(i) the payment of any redemption premium thereon, (ii) any |
reasonable expenses of
such refunding, (iii) any interest |
accrued or to accrue to the earliest
or any subsequent date of |
redemption or maturity of such outstanding
Bonds, (iv) for |
fiscal year 2019 only, any necessary payments to providers of |
interest rate exchange agreements in connection with the |
termination of such agreements by the State in connection with |
the refunding, and (v) any interest to accrue to the first |
interest payment on the
refunding Bonds; provided that all |
|
non-refunding Bonds in an issue that includes
refunding Bonds |
shall mature no later
than the final maturity date of Bonds |
being refunded; provided that no refunding Bonds shall be |
offered for sale unless the net present value of debt service |
savings to be achieved by the issuance of the refunding Bonds |
is 3% or more of the principal amount of the refunding Bonds to |
be issued; and further provided that, except for refunding |
Bonds sold in fiscal year 2009, 2010, 2011, 2017, 2018, or |
2019, or 2022, the maturities of the refunding Bonds shall not |
extend beyond the maturities of the Bonds they refund, so that |
for each fiscal year in the maturity schedule of a particular |
issue of refunding Bonds, the total amount of refunding |
principal maturing and redemption amounts due in that fiscal |
year and all prior fiscal years in that schedule shall be |
greater than or equal to the total amount of refunded |
principal and redemption amounts that had been due over that |
year and all prior fiscal years prior to the refunding.
|
The Governor shall notify the State Treasurer and
|
Comptroller of such refunding. The proceeds received from the |
sale
of refunding Bonds shall be used for the retirement at |
maturity or
redemption of such outstanding Bonds on any |
maturity or redemption date
and, pending such use, shall be |
placed in escrow, subject to such terms and
conditions as |
shall be provided for in the Bond Sale Order relating to the
|
Refunding Bonds. Proceeds not needed for deposit in an escrow |
account shall
be deposited in the General Obligation Bond |
|
Retirement and Interest Fund.
This Act shall constitute an |
irrevocable and continuing appropriation of all
amounts |
necessary to establish an escrow account for the purpose of |
refunding
outstanding general obligation Bonds and to pay the |
reasonable expenses of such
refunding and of the issuance and |
sale of the refunding Bonds. Any such
escrowed proceeds may be |
invested and reinvested
in direct obligations of the United |
States of America, maturing at such
time or times as shall be |
appropriate to assure the
prompt payment, when due, of the |
principal of and interest and redemption
premium, if any,
on |
the refunded Bonds. After the terms of the escrow have been |
fully
satisfied, any remaining balance of such proceeds and |
interest, income and
profits earned or realized on the |
investments thereof shall be paid into
the General Revenue |
Fund. The liability of the State upon the Bonds shall
|
continue, provided that the holders thereof shall thereafter |
be entitled to
payment only out of the moneys deposited in the |
escrow account.
|
Except as otherwise herein provided in this Section, such |
refunding Bonds
shall in all other respects be subject to the |
terms and conditions of this Act.
|
(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17; |
100-587, eff. 6-4-18.)
|
Section 3-60. The Metropolitan Civic Center Support Act is |
amended by changing Section 5 and by adding Sections 20 and 21 |
|
as follows:
|
(30 ILCS 355/5) (from Ch. 85, par. 1395)
|
Sec. 5. To the extent that moneys in the MEAOB Fund, in the |
opinion of the
Governor
and the Director of the
Governor's |
Office of Management and Budget, are in excess of 125% of
the |
maximum debt service in any fiscal year, the Governor shall |
notify the
Comptroller and the State
Treasurer of that fact, |
who upon receipt of such notification shall transfer
the
|
excess moneys from the MEAOB Fund to the General Revenue Fund. |
By June 30, 2021, the State Comptroller shall direct and the |
State Treasurer shall transfer any remaining balance from the |
MEAOB Fund into the General Revenue Fund. Upon completion of |
the transfer of the remaining balance, the MEAOB Fund is |
dissolved, and any future deposits due to that Fund and any |
outstanding obligations or liabilities of that Fund pass to |
the General Revenue Fund.
|
(Source: P.A. 94-793, eff. 5-19-06.)
|
(30 ILCS 355/20 new) |
Sec. 20. Transfers. By June 30, 2021, the State |
Comptroller shall direct and the State Treasurer shall |
transfer any remaining balance from the Illinois Civic Center |
Bond Retirement and Interest Fund into the General Obligation |
Bond Retirement and Interest Fund. Upon completion of the |
transfers, the Illinois Civic Center Bond Retirement and |
|
Interest Fund and the Illinois Civic Center Bond Fund are |
dissolved.
|
(30 ILCS 355/21 new) |
Sec. 21. Repealer. This Act is repealed July 1, 2021.
|
Section 3-65. The Build Illinois Bond Act is amended by |
changing Section 15 as follows:
|
(30 ILCS 425/15) (from Ch. 127, par. 2815)
|
Sec. 15. Refunding Bonds. Refunding Bonds are hereby |
authorized for
the purpose of refunding any outstanding Bonds, |
including the payment of
any redemption premium thereon, any |
reasonable expenses of such refunding,
and any interest |
accrued or to accrue to the earliest or any subsequent
date of |
redemption or maturity of outstanding Bonds; provided that all |
non-refunding Bonds in an issue that includes
refunding Bonds |
shall mature no later than the final maturity date of Bonds
|
being refunded; provided that no refunding Bonds shall be |
offered for sale unless the net present value of debt service |
savings to be achieved by the issuance of the refunding Bonds |
is 3% or more of the principal amount of the refunding Bonds to |
be issued; and further provided that, except for refunding |
Bonds sold in fiscal years year 2009, 2010, 2011, 2017, 2018, |
or 2019, or 2022 the maturities of the refunding Bonds shall |
not extend beyond the maturities of the Bonds they refund, so |
|
that for each fiscal year in the maturity schedule of a |
particular issue of refunding Bonds, the total amount of |
refunding principal maturing and redemption amounts due in |
that fiscal year and all prior fiscal years in that schedule |
shall be greater than or equal to the total amount of refunded |
principal and redemption amounts that had been due over that |
year and all prior fiscal years prior to the refunding.
|
Refunding Bonds may be sold in such amounts and at such |
times, as
directed by the Governor upon
recommendation by the |
Director of the
Governor's Office of Management and Budget. |
The Governor
shall notify the State Treasurer and
Comptroller |
of such refunding. The proceeds received from the sale of
|
refunding Bonds shall be used
for the retirement at maturity |
or redemption of such outstanding Bonds on
any maturity or |
redemption date and, pending such use, shall be placed in
|
escrow, subject to such terms and conditions as shall be |
provided for in
the Bond Sale Order relating to the refunding |
Bonds. This Act shall
constitute an irrevocable and continuing
|
appropriation of all amounts necessary to establish an escrow |
account for
the purpose of refunding outstanding Bonds and to |
pay the reasonable
expenses of such refunding and of the |
issuance and sale of the refunding
Bonds. Any such escrowed |
proceeds may be invested and
reinvested in direct obligations |
of the United States of America, maturing
at such time or times |
as shall be appropriate to assure the prompt payment,
when |
due,
of the principal of and interest and redemption premium, |
|
if any, on the
refunded Bonds. After the terms of the escrow |
have been fully satisfied,
any remaining balance of such |
proceeds and interest, income and profits
earned or realized |
on the investments thereof shall be paid into the
General |
Revenue Fund. The liability of the State upon the refunded |
Bonds
shall continue, provided that the holders thereof shall |
thereafter be
entitled to payment only out of the moneys |
deposited in the escrow account
and the refunded Bonds shall |
be deemed paid, discharged and no longer to be
outstanding.
|
Except as otherwise herein provided in this Section, such |
refunding Bonds
shall in all other respects be issued pursuant |
to and subject to the terms
and conditions of this Act and |
shall be secured by and payable from only the
funds and sources |
which are provided under this Act.
|
(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17; |
100-587, eff. 6-4-18.)
|
Section 3-70. The Illinois Coal Technology Development |
Assistance Act is amended by changing Section 3 as follows:
|
(30 ILCS 730/3) (from Ch. 96 1/2, par. 8203)
|
Sec. 3. Transfers to Coal Technology Development |
Assistance Fund. |
(a) As soon
as may be practicable after the first day of |
each month, the Department of
Revenue shall certify to the |
Treasurer an amount equal to 1/64 of the revenue
realized from |
|
the tax imposed by the Electricity Excise Tax Law, Section 2
of |
the Public Utilities Revenue Act,
Section 2 of the Messages |
Tax Act, and Section 2 of the Gas Revenue Tax Act,
during the |
preceding month. Upon receipt of the certification, the |
Treasurer
shall transfer the amount shown on such |
certification from the General Revenue
Fund to the Coal |
Technology Development Assistance Fund, which is hereby
|
created as a special fund in the State treasury, except that no |
transfer shall
be made in any month in which the Fund has |
reached the following balance:
|
(1) (Blank).
|
(2) (Blank).
|
(3) (Blank).
|
(4) (Blank). |
(5) (Blank). |
(6) Expect as otherwise provided in subsection (b), |
during fiscal year 2006 and each fiscal year thereafter, |
an amount equal to the sum of $10,000,000 plus additional |
moneys
deposited into the Coal Technology Development |
Assistance Fund from the
Renewable Energy Resources and |
Coal Technology Development Assistance Charge
under |
Section 6.5 of the Renewable Energy, Energy Efficiency, |
and Coal
Resources Development Law of 1997.
|
(b) During fiscal years 2019 through 2022 2021 only, the |
Treasurer shall make no transfers from the General Revenue |
Fund to the Coal Technology Development Assistance Fund. |
|
(Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19; |
101-636, eff. 6-10-20.)
|
Section 3-75. The Small Business Development Act is |
amended by changing Section 9-10 as follows:
|
(30 ILCS 750/9-10) (from Ch. 127, par. 2709-10)
|
Sec. 9-10. Federal Programs. |
(a) The Department is
authorized to accept and expend |
federal moneys monies pursuant to
this Article except that the |
terms and conditions hereunder
which are inconsistent with , or |
prohibited by , or more restrictive than the federal
|
authorization under which such moneys monies are made |
available
shall not apply with respect to the expenditure of |
such
moneys monies . |
(b) The Department is authorized to receive and expend |
federal funds made available pursuant to the federal State |
Small Business Credit Initiative Act of 2010 as amended by |
Section 3301 of the federal American Rescue Plan Act of 2021, |
enacted in response to the COVID-19 public health emergency. |
(1) Such funds may be deposited into the State Small |
Business Credit Initiative Fund and may be used by the |
Department, subject to appropriation, for any permitted |
purposes in accordance with the federal State Small |
Business Credit Initiative Act of 2010 as amended by |
Section 3301 of the federal American Rescue Plan Act of |
|
2021 and any related federal guidance. |
(2) Permitted purposes include to provide support to |
small businesses responding to and recovering from the |
economic effects of the COVID–19 pandemic, to ensure |
business enterprises owned and controlled by socially and |
economically disadvantaged individuals have access to |
credit and investments, to provide technical assistance to |
help small businesses applying for various support |
programs, and to pay reasonable costs of administering the |
initiative. |
(3) Terms such as "business enterprise owned and |
controlled by socially and economically disadvantaged |
individuals", "socially and economically disadvantaged |
individual" and "very small business", and any other terms |
defined in the federal State Small Business Credit |
Initiative Act of 2010 as amended by Section 3301 of the |
federal American Rescue Plan Act of 2021 and any related |
federal guidance, have the same meaning for purposes of |
the Department's implementation of this initiative. The |
term "small business" includes both for-profit and |
not-for-profit business enterprises to the extent |
permitted by federal law and guidance. |
(4) The Department may use such funds to enter into |
technical assistance agreements and other agreements with |
both for-profit and not-for-profit business enterprises |
and may provide technical assistance to small businesses |
|
to the extent permitted by federal law and guidance.
|
(Source: P.A. 84-109.)
|
Section 3-80. The Illinois Income Tax Act is amended by |
changing Section 901 as follows:
|
(35 ILCS 5/901)
|
(Text of Section without the changes made by P.A. 101-8, |
which did not take effect (see Section 99 of P.A. 101-8)) |
Sec. 901. Collection authority. |
(a) In general. The Department shall collect the taxes |
imposed by this Act. The Department
shall collect certified |
past due child support amounts under Section 2505-650
of the |
Department of Revenue Law of the
Civil Administrative Code of |
Illinois. Except as
provided in subsections (b), (c), (e), |
(f), (g), and (h) of this Section, money collected
pursuant to |
subsections (a) and (b) of Section 201 of this Act shall be
|
paid into the General Revenue Fund in the State treasury; |
money
collected pursuant to subsections (c) and (d) of Section |
201 of this Act
shall be paid into the Personal Property Tax |
Replacement Fund, a special
fund in the State Treasury; and |
money collected under Section 2505-650 of the
Department of |
Revenue Law of the
Civil Administrative Code of Illinois shall |
be paid
into the
Child Support Enforcement Trust Fund, a |
special fund outside the State
Treasury, or
to the State
|
Disbursement Unit established under Section 10-26 of the |
|
Illinois Public Aid
Code, as directed by the Department of |
Healthcare and Family Services. |
(b) Local Government Distributive Fund. Beginning August |
1, 2017, the Treasurer shall transfer each month from the |
General Revenue Fund to the Local Government Distributive Fund |
an amount equal to the sum of (i) 6.06% (10% of the ratio of |
the 3% individual income tax rate prior to 2011 to the 4.95% |
individual income tax rate after July 1, 2017) of the net |
revenue realized from the tax imposed by subsections (a) and |
(b) of Section 201 of this Act upon individuals, trusts, and |
estates during the preceding month and (ii) 6.85% (10% of the |
ratio of the 4.8% corporate income tax rate prior to 2011 to |
the 7% corporate income tax rate after July 1, 2017) of the net |
revenue realized from the tax imposed by subsections (a) and |
(b) of Section 201 of this Act upon corporations during the |
preceding month. Net revenue realized for a month shall be |
defined as the
revenue from the tax imposed by subsections (a) |
and (b) of Section 201 of this
Act which is deposited in the |
General Revenue Fund, the Education Assistance
Fund, the |
Income Tax Surcharge Local Government Distributive Fund, the |
Fund for the Advancement of Education, and the Commitment to |
Human Services Fund during the
month minus the amount paid out |
of the General Revenue Fund in State warrants
during that same |
month as refunds to taxpayers for overpayment of liability
|
under the tax imposed by subsections (a) and (b) of Section 201 |
of this Act. |
|
Notwithstanding any provision of law to the contrary, |
beginning on July 6, 2017 (the effective date of Public Act |
100-23), those amounts required under this subsection (b) to |
be transferred by the Treasurer into the Local Government |
Distributive Fund from the General Revenue Fund shall be |
directly deposited into the Local Government Distributive Fund |
as the revenue is realized from the tax imposed by subsections |
(a) and (b) of Section 201 of this Act. |
For State fiscal year 2020 only, notwithstanding any |
provision of law to the contrary, the total amount of revenue |
and deposits under this Section attributable to revenues |
realized during State fiscal year 2020 shall be reduced by 5%. |
(c) Deposits Into Income Tax Refund Fund. |
(1) Beginning on January 1, 1989 and thereafter, the |
Department shall
deposit a percentage of the amounts |
collected pursuant to subsections (a)
and (b)(1), (2), and |
(3) of Section 201 of this Act into a fund in the State
|
treasury known as the Income Tax Refund Fund. Beginning |
with State fiscal year 1990 and for each fiscal year
|
thereafter, the percentage deposited into the Income Tax |
Refund Fund during a
fiscal year shall be the Annual |
Percentage. For fiscal year 2011, the Annual Percentage |
shall be 8.75%. For fiscal year 2012, the Annual |
Percentage shall be 8.75%. For fiscal year 2013, the |
Annual Percentage shall be 9.75%. For fiscal year 2014, |
the Annual Percentage shall be 9.5%. For fiscal year 2015, |
|
the Annual Percentage shall be 10%. For fiscal year 2018, |
the Annual Percentage shall be 9.8%. For fiscal year 2019, |
the Annual Percentage shall be 9.7%. For fiscal year 2020, |
the Annual Percentage shall be 9.5%. For fiscal year 2021, |
the Annual Percentage shall be 9%. For fiscal year 2022, |
the Annual Percentage shall be 9.25%. For all other
fiscal |
years, the
Annual Percentage shall be calculated as a |
fraction, the numerator of which
shall be the amount of |
refunds approved for payment by the Department during
the |
preceding fiscal year as a result of overpayment of tax |
liability under
subsections (a) and (b)(1), (2), and (3) |
of Section 201 of this Act plus the
amount of such refunds |
remaining approved but unpaid at the end of the
preceding |
fiscal year, minus the amounts transferred into the Income |
Tax
Refund Fund from the Tobacco Settlement Recovery Fund, |
and
the denominator of which shall be the amounts which |
will be collected pursuant
to subsections (a) and (b)(1), |
(2), and (3) of Section 201 of this Act during
the |
preceding fiscal year; except that in State fiscal year |
2002, the Annual
Percentage shall in no event exceed 7.6%. |
The Director of Revenue shall
certify the Annual |
Percentage to the Comptroller on the last business day of
|
the fiscal year immediately preceding the fiscal year for |
which it is to be
effective. |
(2) Beginning on January 1, 1989 and thereafter, the |
Department shall
deposit a percentage of the amounts |
|
collected pursuant to subsections (a)
and (b)(6), (7), and |
(8), (c) and (d) of Section 201
of this Act into a fund in |
the State treasury known as the Income Tax
Refund Fund. |
Beginning
with State fiscal year 1990 and for each fiscal |
year thereafter, the
percentage deposited into the Income |
Tax Refund Fund during a fiscal year
shall be the Annual |
Percentage. For fiscal year 2011, the Annual Percentage |
shall be 17.5%. For fiscal year 2012, the Annual |
Percentage shall be 17.5%. For fiscal year 2013, the |
Annual Percentage shall be 14%. For fiscal year 2014, the |
Annual Percentage shall be 13.4%. For fiscal year 2015, |
the Annual Percentage shall be 14%. For fiscal year 2018, |
the Annual Percentage shall be 17.5%. For fiscal year |
2019, the Annual Percentage shall be 15.5%. For fiscal |
year 2020, the Annual Percentage shall be 14.25%. For |
fiscal year 2021, the Annual Percentage shall be 14%. For |
fiscal year 2022, the Annual Percentage shall be 15%. For |
all other fiscal years, the Annual
Percentage shall be |
calculated
as a fraction, the numerator of which shall be |
the amount of refunds
approved for payment by the |
Department during the preceding fiscal year as
a result of |
overpayment of tax liability under subsections (a) and |
(b)(6),
(7), and (8), (c) and (d) of Section 201 of this |
Act plus the
amount of such refunds remaining approved but |
unpaid at the end of the
preceding fiscal year, and the |
denominator of
which shall be the amounts which will be |
|
collected pursuant to subsections (a)
and (b)(6), (7), and |
(8), (c) and (d) of Section 201 of this Act during the
|
preceding fiscal year; except that in State fiscal year |
2002, the Annual
Percentage shall in no event exceed 23%. |
The Director of Revenue shall
certify the Annual |
Percentage to the Comptroller on the last business day of
|
the fiscal year immediately preceding the fiscal year for |
which it is to be
effective. |
(3) The Comptroller shall order transferred and the |
Treasurer shall
transfer from the Tobacco Settlement |
Recovery Fund to the Income Tax Refund
Fund (i) |
$35,000,000 in January, 2001, (ii) $35,000,000 in January, |
2002, and
(iii) $35,000,000 in January, 2003. |
(d) Expenditures from Income Tax Refund Fund. |
(1) Beginning January 1, 1989, money in the Income Tax |
Refund Fund
shall be expended exclusively for the purpose |
of paying refunds resulting
from overpayment of tax |
liability under Section 201 of this Act
and for
making |
transfers pursuant to this subsection (d). |
(2) The Director shall order payment of refunds |
resulting from
overpayment of tax liability under Section |
201 of this Act from the
Income Tax Refund Fund only to the |
extent that amounts collected pursuant
to Section 201 of |
this Act and transfers pursuant to this subsection (d)
and |
item (3) of subsection (c) have been deposited and |
retained in the
Fund. |
|
(3) As soon as possible after the end of each fiscal |
year, the Director
shall
order transferred and the State |
Treasurer and State Comptroller shall
transfer from the |
Income Tax Refund Fund to the Personal Property Tax
|
Replacement Fund an amount, certified by the Director to |
the Comptroller,
equal to the excess of the amount |
collected pursuant to subsections (c) and
(d) of Section |
201 of this Act deposited into the Income Tax Refund Fund
|
during the fiscal year over the amount of refunds |
resulting from
overpayment of tax liability under |
subsections (c) and (d) of Section 201
of this Act paid |
from the Income Tax Refund Fund during the fiscal year. |
(4) As soon as possible after the end of each fiscal |
year, the Director shall
order transferred and the State |
Treasurer and State Comptroller shall
transfer from the |
Personal Property Tax Replacement Fund to the Income Tax
|
Refund Fund an amount, certified by the Director to the |
Comptroller, equal
to the excess of the amount of refunds |
resulting from overpayment of tax
liability under |
subsections (c) and (d) of Section 201 of this Act paid
|
from the Income Tax Refund Fund during the fiscal year |
over the amount
collected pursuant to subsections (c) and |
(d) of Section 201 of this Act
deposited into the Income |
Tax Refund Fund during the fiscal year. |
(4.5) As soon as possible after the end of fiscal year |
1999 and of each
fiscal year
thereafter, the Director |
|
shall order transferred and the State Treasurer and
State |
Comptroller shall transfer from the Income Tax Refund Fund |
to the General
Revenue Fund any surplus remaining in the |
Income Tax Refund Fund as of the end
of such fiscal year; |
excluding for fiscal years 2000, 2001, and 2002
amounts |
attributable to transfers under item (3) of subsection (c) |
less refunds
resulting from the earned income tax credit. |
(5) This Act shall constitute an irrevocable and |
continuing
appropriation from the Income Tax Refund Fund |
for the purpose of paying
refunds upon the order of the |
Director in accordance with the provisions of
this |
Section. |
(e) Deposits into the Education Assistance Fund and the |
Income Tax
Surcharge Local Government Distributive Fund. On |
July 1, 1991, and thereafter, of the amounts collected |
pursuant to
subsections (a) and (b) of Section 201 of this Act, |
minus deposits into the
Income Tax Refund Fund, the Department |
shall deposit 7.3% into the
Education Assistance Fund in the |
State Treasury. Beginning July 1, 1991,
and continuing through |
January 31, 1993, of the amounts collected pursuant to
|
subsections (a) and (b) of Section 201 of the Illinois Income |
Tax Act, minus
deposits into the Income Tax Refund Fund, the |
Department shall deposit 3.0%
into the Income Tax Surcharge |
Local Government Distributive Fund in the State
Treasury. |
Beginning February 1, 1993 and continuing through June 30, |
1993, of
the amounts collected pursuant to subsections (a) and |
|
(b) of Section 201 of the
Illinois Income Tax Act, minus |
deposits into the Income Tax Refund Fund, the
Department shall |
deposit 4.4% into the Income Tax Surcharge Local Government
|
Distributive Fund in the State Treasury. Beginning July 1, |
1993, and
continuing through June 30, 1994, of the amounts |
collected under subsections
(a) and (b) of Section 201 of this |
Act, minus deposits into the Income Tax
Refund Fund, the |
Department shall deposit 1.475% into the Income Tax Surcharge
|
Local Government Distributive Fund in the State Treasury. |
(f) Deposits into the Fund for the Advancement of |
Education. Beginning February 1, 2015, the Department shall |
deposit the following portions of the revenue realized from |
the tax imposed upon individuals, trusts, and estates by |
subsections (a) and (b) of Section 201 of this Act, minus |
deposits into the Income Tax Refund Fund, into the Fund for the |
Advancement of Education: |
(1) beginning February 1, 2015, and prior to February |
1, 2025, 1/30; and |
(2) beginning February 1, 2025, 1/26. |
If the rate of tax imposed by subsection (a) and (b) of |
Section 201 is reduced pursuant to Section 201.5 of this Act, |
the Department shall not make the deposits required by this |
subsection (f) on or after the effective date of the |
reduction. |
(g) Deposits into the Commitment to Human Services Fund. |
Beginning February 1, 2015, the Department shall deposit the |
|
following portions of the revenue realized from the tax |
imposed upon individuals, trusts, and estates by subsections |
(a) and (b) of Section 201 of this Act, minus deposits into the |
Income Tax Refund Fund, into the Commitment to Human Services |
Fund: |
(1) beginning February 1, 2015, and prior to February |
1, 2025, 1/30; and |
(2) beginning February 1, 2025, 1/26. |
If the rate of tax imposed by subsection (a) and (b) of |
Section 201 is reduced pursuant to Section 201.5 of this Act, |
the Department shall not make the deposits required by this |
subsection (g) on or after the effective date of the |
reduction. |
(h) Deposits into the Tax Compliance and Administration |
Fund. Beginning on the first day of the first calendar month to |
occur on or after August 26, 2014 (the effective date of Public |
Act 98-1098), each month the Department shall pay into the Tax |
Compliance and Administration Fund, to be used, subject to |
appropriation, to fund additional auditors and compliance |
personnel at the Department, an amount equal to 1/12 of 5% of |
the cash receipts collected during the preceding fiscal year |
by the Audit Bureau of the Department from the tax imposed by |
subsections (a), (b), (c), and (d) of Section 201 of this Act, |
net of deposits into the Income Tax Refund Fund made from those |
cash receipts. |
(Source: P.A. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17; |
|
100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. |
8-14-18; 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19; 101-81, |
eff. 7-12-19; 101-636, eff. 6-10-20 .)
|
Section 3-85. The Illinois Pension Code is amended by |
changing Section 21-109.1 as follows:
|
(40 ILCS 5/21-109.1) (from Ch. 108 1/2, par. 21-109.1)
|
Sec. 21-109.1.
(a) Notwithstanding any law to the |
contrary, State
agencies, as defined in the State Auditing |
Act, shall remit to the
Comptroller all contributions required |
under subchapters A, B and C
of the Federal Insurance |
Contributions Act, at the rates and at the times
specified in |
that Act, for wages paid on or after January 1, 1987 on a
|
warrant of the State Comptroller.
|
(b) The Comptroller shall establish a fund to be known as |
the Social
Security Administration Fund, with the State |
Treasurer as ex officio
custodian. Contributions and other |
monies received by the Comptroller for
the purposes of the |
Federal Insurance Contributions Act shall either be
directly |
remitted to the U.S. Secretary of the Treasury or be held in
|
trust in such fund, and shall be paid upon the order of the |
Comptroller for:
|
(1) payment of amounts required to be paid to the U. S. |
Secretary of the
Treasury in the amounts and at the times |
specified in the Federal Insurance
Contributions Act; and
|
|
(2) payment of refunds for overpayments which are not |
otherwise
adjustable.
|
(c) The Comptroller may collect from a State agency the |
actual or
anticipated amount of any interest and late charges |
arising from the State
agency's failure to collect and remit |
to the Comptroller contributions as
required by the Federal |
Insurance Contributions Act. Such interest and
charges shall |
be due and payable upon receipt of notice thereof from the
|
Comptroller.
|
(d) The Comptroller shall pay to the U. S. Secretary of the |
Treasury
such amounts at such times as may be required under |
the Federal Insurance
Contributions Act. |
(e) The Comptroller may direct and the State Treasurer |
shall transfer amounts from the Social Security Administration |
Fund into the Capital Facility and Technology Modernization |
Fund as the Comptroller deems necessary. The Comptroller may |
direct and the State Treasurer shall transfer any such amounts |
so transferred to the Capital Facility and Technology |
Modernization Fund back to the Social Security Administration |
Fund at any time.
|
(Source: P.A. 86-657; 87-11.)
|
Section 3-90. The Fair and Exposition Authority |
Reconstruction Act is amended by changing Section 8 as |
follows:
|
|
(70 ILCS 215/8) (from Ch. 85, par. 1250.8)
|
Sec. 8. Appropriations may be made
from time to time by the |
General Assembly to the Metropolitan Pier and
Exposition |
Authority for the payment of principal and interest of bonds |
of
the Authority issued under the provisions of this Act and |
for any other
lawful purpose of the Authority. Any and all of |
the funds so received shall
be kept separate and apart from any |
and all other funds of the Authority.
After there has been paid |
into the Metropolitan Fair and Exposition
Authority |
Reconstruction Fund in the State Treasury sufficient money,
|
pursuant to this Section and Sections 2 and 29 of the Cigarette |
Tax Act, to
retire all bonds payable from that Fund, the taxes |
derived from Section 28
of the Illinois Horse Racing Act of |
1975 which were required to be paid
into that Fund pursuant to |
that Act shall thereafter be paid into the
General Revenue |
Fund Metropolitan Exposition, Auditorium and Office Building |
Fund in the
State Treasury.
|
(Source: P.A. 94-91, eff. 7-1-05.)
|
Section 3-95. The School Code is amended by changing |
Sections 2-3.117, 10-17a, and 10-22.36 as follows:
|
(105 ILCS 5/2-3.117)
|
Sec. 2-3.117. School Technology Program.
|
(a) The State Board of Education is authorized to provide |
technology-based
learning resources to school districts to |
|
improve
educational opportunities and student achievement |
throughout the State. These resources may include |
reimbursements for the cost of tuition incurred by a school |
district for approved online courses accessed through the |
State Board of Education's Illinois Virtual Course Catalog |
Program. |
(1) A school district shall be eligible for |
reimbursement for the cost of each virtual class accessed |
through the Illinois Virtual Course Catalog program and |
successfully completed by a student of the school |
district, to the extent appropriated funds are available |
for such reimbursements. |
(2) A school district shall claim reimbursement on |
forms and through a process prescribed by the State Board |
of Education.
|
(b) The State Board of Education is authorized, to the |
extent funds are
available, to establish a statewide support |
system for information,
professional development, technical |
assistance, network design consultation,
leadership, |
technology planning consultation, and information exchange; to
|
expand school district connectivity; and to increase the |
quantity and quality
of student and educator access to on-line |
resources, experts, and
communications avenues from moneys |
appropriated for the purposes of this
Section.
|
(b-5) The State Board of Education may enter into |
intergovernmental
contracts or agreements with other State |
|
agencies, public community colleges,
public libraries, public |
and private colleges and universities, museums on
public land, |
and other public
agencies in the areas of technology, |
telecommunications, and information
access, under such terms |
as the parties may agree, provided that those
contracts and |
agreements are in compliance with the Department of Central
|
Management Services' mandate to provide telecommunications |
services to all
State agencies.
|
(c) (Blank).
|
(d) (Blank).
|
(Source: P.A. 95-793, eff. 1-1-09.)
|
(105 ILCS 5/10-17a) (from Ch. 122, par. 10-17a)
|
Sec. 10-17a. State, school district, and school report |
cards.
|
(1) By October 31, 2013 and October 31 of each subsequent |
school year, the State Board of Education, through the State |
Superintendent of Education, shall prepare a State report |
card, school district report cards, and school report cards, |
and shall by the most economic means provide to each school
|
district in this State, including special charter districts |
and districts
subject to the provisions of Article 34, the |
report cards for the school district and each of its schools. |
Because of the impacts of the COVID-19 public health emergency |
during school year 2020-2021, the State Board of Education |
shall have until December 31, 2021 to prepare and provide the |
|
report cards that would otherwise be due by October 31, 2021. |
(2) In addition to any information required by federal |
law, the State Superintendent shall determine the indicators |
and presentation of the school report card, which must |
include, at a minimum, the most current data collected and |
maintained by the State Board of Education related to the |
following: |
(A) school characteristics and student demographics, |
including average class size, average teaching experience, |
student racial/ethnic breakdown, and the percentage of |
students classified as low-income; the percentage of |
students classified as English learners; the percentage of |
students who have individualized education plans or 504 |
plans that provide for special education services; the |
number and percentage of all students who have been |
assessed for placement in a gifted education or advanced |
academic program and, of those students: (i) the racial |
and ethnic breakdown, (ii) the percentage who are |
classified as low-income, and (iii) the number and |
percentage of students who received direct instruction |
from a teacher who holds a gifted education endorsement |
and, of those students, the percentage who are classified |
as low-income; the percentage of students scoring at the |
"exceeds expectations" level on the assessments required |
under Section 2-3.64a-5 of this Code; the percentage of |
students who annually transferred in or out of the school |
|
district; average daily attendance; the per-pupil |
operating expenditure of the school district; and the |
per-pupil State average operating expenditure for the |
district type (elementary, high school, or unit); |
(B) curriculum information, including, where |
applicable, Advanced Placement, International |
Baccalaureate or equivalent courses, dual enrollment |
courses, foreign language classes, computer science |
courses, school personnel resources (including Career |
Technical Education teachers), before and after school |
programs, extracurricular activities, subjects in which |
elective classes are offered, health and wellness |
initiatives (including the average number of days of |
Physical Education per week per student), approved |
programs of study, awards received, community |
partnerships, and special programs such as programming for |
the gifted and talented, students with disabilities, and |
work-study students; |
(C) student outcomes, including, where applicable, the |
percentage of students deemed proficient on assessments of |
State standards, the percentage of students in the eighth |
grade who pass Algebra, the percentage of students who |
participated in workplace learning experiences, the |
percentage of students enrolled in post-secondary |
institutions (including colleges, universities, community |
colleges, trade/vocational schools, and training programs |
|
leading to career certification within 2 semesters of high |
school graduation), the percentage of students graduating |
from high school who are college and career ready, and the |
percentage of graduates enrolled in community colleges, |
colleges, and universities who are in one or more courses |
that the community college, college, or university |
identifies as a developmental course; |
(D) student progress, including, where applicable, the |
percentage of students in the ninth grade who have earned |
5 credits or more without failing more than one core |
class, a measure of students entering kindergarten ready |
to learn, a measure of growth, and the percentage of |
students who enter high school on track for college and |
career readiness; |
(E) the school environment, including, where |
applicable, the percentage of students with less than 10 |
absences in a school year, the percentage of teachers with |
less than 10 absences in a school year for reasons other |
than professional development, leaves taken pursuant to |
the federal Family Medical Leave Act of 1993, long-term |
disability, or parental leaves, the 3-year average of the |
percentage of teachers returning to the school from the |
previous year, the number of different principals at the |
school in the last 6 years, the number of teachers who hold |
a gifted education endorsement, the process and criteria |
used by the district to determine whether a student is |
|
eligible for participation in a gifted education program |
or advanced academic program and the manner in which |
parents and guardians are made aware of the process and |
criteria, 2 or more indicators from any school climate |
survey selected or approved by the State and administered |
pursuant to Section 2-3.153 of this Code, with the same or |
similar indicators included on school report cards for all |
surveys selected or approved by the State pursuant to |
Section 2-3.153 of this Code, and the combined percentage |
of teachers rated as proficient or excellent in their most |
recent evaluation; |
(F) a school district's and its individual schools' |
balanced accountability measure, in accordance with |
Section 2-3.25a of this Code; |
(G) the total and per pupil normal cost amount the |
State contributed to the Teachers' Retirement System of |
the State of Illinois in the prior fiscal year for the |
school's employees, which shall be reported to the State |
Board of Education by the Teachers' Retirement System of |
the State of Illinois; |
(H) for a school district organized under Article 34 |
of this Code only, State contributions to the Public |
School Teachers' Pension and Retirement Fund of Chicago |
and State contributions for health care for employees of |
that school district; |
(I) a school district's Final Percent of Adequacy, as |
|
defined in paragraph (4) of subsection (f) of Section |
18-8.15 of this Code; |
(J) a school district's Local Capacity Target, as |
defined in paragraph (2) of subsection (c) of Section |
18-8.15 of this Code, displayed as a percentage amount; |
(K) a school district's Real Receipts, as defined in |
paragraph (1) of subsection (d) of Section 18-8.15 of this |
Code, divided by a school district's Adequacy Target, as |
defined in paragraph (1) of subsection (b) of Section |
18-8.15 of this Code, displayed as a percentage amount; |
(L) a school district's administrative costs; |
(M) whether or not the school has participated in the |
Illinois Youth Survey. In this paragraph (M), "Illinois |
Youth Survey" means a self-report survey, administered in |
school settings every 2 years, designed to gather |
information about health and social indicators, including |
substance abuse patterns and the attitudes of students in |
grades 8, 10, and 12; and |
(N) whether the school offered its students career and |
technical education opportunities. |
The school report card shall also provide
information that |
allows for comparing the current outcome, progress, and |
environment data to the State average, to the school data from |
the past 5 years, and to the outcomes, progress, and |
environment of similar schools based on the type of school and |
enrollment of low-income students, special education students, |
|
and English learners.
|
As used in this subsection (2): |
"Administrative costs" means costs associated with |
executive, administrative, or managerial functions within the |
school district that involve planning, organizing, managing, |
or directing the school district. |
"Advanced academic program" means a course of study to |
which students are assigned based on advanced cognitive |
ability or advanced academic achievement compared to local age |
peers and in which the curriculum is substantially |
differentiated from the general curriculum to provide |
appropriate challenge and pace. |
"Computer science" means the study of computers and |
algorithms, including their principles, their hardware and |
software designs, their implementation, and their impact on |
society. "Computer science" does not include the study of |
everyday uses of computers and computer applications, such as |
keyboarding or accessing the Internet. |
"Gifted education" means educational services, including |
differentiated curricula and instructional methods, designed |
to meet the needs of gifted children as defined in Article 14A |
of this Code. |
For the purposes of paragraph (A) of this subsection (2), |
"average daily attendance" means the average of the actual |
number of attendance days during the previous school year for |
any enrolled student who is subject to compulsory attendance |
|
by Section 26-1 of this Code at each school and charter school. |
(3) At the discretion of the State Superintendent, the |
school district report card shall include a subset of the |
information identified in paragraphs (A) through (E) of |
subsection (2) of this Section, as well as information |
relating to the operating expense per pupil and other finances |
of the school district, and the State report card shall |
include a subset of the information identified in paragraphs |
(A) through (E) and paragraph (N) of subsection (2) of this |
Section. The school district report card shall include the |
average daily attendance, as that term is defined in |
subsection (2) of this Section, of students who have |
individualized education programs and students who have 504 |
plans that provide for special education services within the |
school district. |
(4) Notwithstanding anything to the contrary in this |
Section, in consultation with key education stakeholders, the |
State Superintendent shall at any time have the discretion to |
amend or update any and all metrics on the school, district, or |
State report card. |
(5) Annually, no more than 30 calendar days after receipt |
of the school district and school report cards from the State |
Superintendent of Education, each school district, including |
special charter districts and districts subject to the |
provisions of Article 34, shall present such report
cards at a |
regular school board meeting subject to
applicable notice |
|
requirements, post the report cards
on the
school district's |
Internet web site, if the district maintains an Internet web
|
site, make the report cards
available
to a newspaper of |
general circulation serving the district, and, upon
request, |
send the report cards
home to a parent (unless the district |
does not maintain an Internet web site,
in which case
the |
report card shall be sent home to parents without request). If |
the
district posts the report card on its Internet web
site, |
the district
shall send a
written notice home to parents |
stating (i) that the report card is available on
the web site,
|
(ii) the address of the web site, (iii) that a printed copy of |
the report card
will be sent to
parents upon request, and (iv) |
the telephone number that parents may
call to
request a |
printed copy of the report card.
|
(6) Nothing contained in Public Act 98-648 repeals, |
supersedes, invalidates, or nullifies final decisions in |
lawsuits pending on July 1, 2014 (the effective date of Public |
Act 98-648) in Illinois courts involving the interpretation of |
Public Act 97-8. |
(Source: P.A. 100-227, eff. 8-18-17; 100-364, eff. 1-1-18; |
100-448, eff. 7-1-19; 100-465, eff. 8-31-17; 100-807, eff. |
8-10-18; 100-863, eff. 8-14-18; 100-1121, eff. 1-1-19; 101-68, |
eff. 1-1-20; 101-81, eff. 7-12-19; 101-654, eff. 3-8-21.)
|
(105 ILCS 5/10-22.36) (from Ch. 122, par. 10-22.36)
|
Sec. 10-22.36. Buildings for school purposes. |
|
(a) To build or purchase a building for school classroom |
or
instructional purposes upon the approval of a majority of |
the voters upon the
proposition at a referendum held for such |
purpose or in accordance with
Section 17-2.11, 19-3.5, or |
19-3.10. The board may initiate such referendum by resolution.
|
The board shall certify the resolution and proposition to the |
proper
election authority for submission in accordance with |
the general election law.
|
The questions of building one or more new buildings for |
school
purposes or office facilities, and issuing bonds for |
the purpose of
borrowing money to purchase one or more |
buildings or sites for such
buildings or office sites, to |
build one or more new buildings for school
purposes or office |
facilities or to make additions and improvements to
existing |
school buildings, may be combined into one or more |
propositions
on the ballot.
|
Before erecting, or purchasing or remodeling such a |
building the
board shall submit the plans and specifications |
respecting heating,
ventilating, lighting, seating, water |
supply, toilets and safety against
fire to the regional |
superintendent of schools having supervision and
control over |
the district, for approval in accordance with Section 2-3.12.
|
Notwithstanding any of the foregoing, no referendum shall |
be required
if the purchase, construction, or building of any
|
such
building (1) occurs while the building is being
leased by |
the school district or (2) is paid with (A) funds
derived from |
|
the sale or disposition of other buildings, land, or
|
structures of the school district or (B) funds received (i) as |
a
grant under the
School Construction Law or (ii) as gifts or |
donations,
provided that no funds to purchase, construct, or |
build such building, other than lease
payments, are
derived |
from the district's bonded indebtedness or the tax levy of
the
|
district. |
Notwithstanding any of the foregoing, no referendum shall |
be required if the purchase, construction, or building of any |
such building is paid with funds received from the County |
School Facility and Resources Occupation Tax Law under Section |
5-1006.7 of the Counties Code or from the proceeds of bonds or |
other debt obligations secured by revenues obtained from that |
Law. |
(b) Notwithstanding the provisions of subsection (a), for |
any school district: (i) that is a tier 1 school, (ii) that has |
a population of less than 50,000 inhabitants, (iii) whose |
student population is between 5,800 and 6,300, (iv) in which |
57% to 62% of students are low-income, and (v) whose average |
district spending is between $10,000 to $12,000 per pupil, |
until July 1, 2025, no referendum shall be required if at least |
70% of the cost of the purchase, construction, or building of |
any such building is paid, or will be paid, with funds received |
or expected to be received as part of, or otherwise derived |
from, the federal Consolidated Appropriations Act and the |
federal American Rescue Plan Act of 2021. |
|
For this subsection (b), the school board must hold at |
least 2 public hearings, the sole purpose of which shall be to |
discuss the decision to construct a school building and to |
receive input from the community. The notice of each public |
hearing that sets forth the time, date, place, and name or |
description of the school building that the school board is |
considering constructing must be provided at least 10 days |
prior to the hearing by publication on the school board's |
Internet website.
|
(Source: P.A. 101-455, eff. 8-23-19.)
|
Section 3-100. The Real Estate Appraiser Licensure Act of |
2002 is amended by changing Sections 25-5 and 25-20 as |
follows:
|
(225 ILCS 458/25-5)
|
(Section scheduled to be repealed on January 1, 2022)
|
Sec. 25-5. Appraisal Administration Fund; surcharge. The |
Appraisal
Administration Fund is created as a special fund in |
the State Treasury. All
fees, fines, and penalties received by |
the Department
under this Act shall be deposited into the |
Appraisal Administration Fund.
Also, moneys received from any |
federal financial assistance or any gift, grant, or donation |
may be deposited into the Appraisal Administration Fund. All |
earnings attributable to investment of funds in the Appraisal
|
Administration Fund shall be credited to the Appraisal |
|
Administration
Fund. Subject to appropriation, the
moneys in |
the Appraisal Administration Fund shall be paid
to the |
Department
for the expenses incurred by the Department
and the |
Board in the administration of this Act. Moneys in the |
Appraisal Administration Fund may be transferred to the |
Professions Indirect Cost Fund as authorized under Section |
2105-300 of the Department of Professional Regulation Law of |
the Civil Administrative Code of Illinois.
However, moneys in |
the Appraisal Administration Fund received from any federal |
financial assistance or any gift, grant, or donation shall be |
used only in accordance with the requirements of the federal |
financial assistance, gift, grant, or donation and may not be |
transferred to the Professions Indirect Cost Fund.
|
Upon the completion of any audit of the Department, as |
prescribed by the Illinois State
Auditing Act, which shall |
include an audit of the Appraisal Administration
Fund, the |
Department
shall make the audit report open to inspection by |
any interested person.
|
(Source: P.A. 96-844, eff. 12-23-09 .)
|
(225 ILCS 458/25-20)
|
(Section scheduled to be repealed on January 1, 2022)
|
Sec. 25-20. Department; powers and duties. The Department |
of Financial and Professional Regulation
shall exercise the |
powers and duties prescribed by the Civil Administrative
Code |
of Illinois for the administration of licensing Acts and shall |
|
exercise
such other powers and duties as are prescribed by |
this Act for the
administration of this Act. The Department
|
may contract with third parties for services
necessary for the |
proper
administration of this Act, including without |
limitation, investigators with
the proper knowledge, training,
|
and skills to properly investigate complaints against real |
estate appraisers.
|
In addition, the Department may receive federal financial |
assistance, either directly from the federal government or |
indirectly through another source, public or private, for the |
administration of this Act. The Department may also receive |
transfers, gifts, grants, or donations from any source, public |
or private, in the form of funds, services, equipment, |
supplies, or materials. Any funds received pursuant to this |
Section shall be deposited in the Appraisal Administration |
Fund unless deposit in a different fund is otherwise mandated, |
and shall be used in accordance with the requirements of the |
federal financial assistance, gift, grant, or donation for |
purposes related to the powers and duties of the Department.
|
The Department
shall maintain and update a registry of the |
names and addresses of
all licensees and a listing of |
disciplinary orders issued pursuant to this Act
and shall |
transmit the registry, along with any national registry fees |
that may
be required, to the entity specified by, and in a |
manner consistent with, Title
XI of the federal Financial |
Institutions Reform, Recovery and Enforcement Act
of 1989.
|
|
(Source: P.A. 96-844, eff. 12-23-09 .)
|
Section 3-105. The Illinois Horse Racing Act of 1975 is |
amended by changing Section 28 as follows:
|
(230 ILCS 5/28) (from Ch. 8, par. 37-28)
|
Sec. 28. Except as provided in subsection (g) of Section |
27 of this Act,
moneys collected shall be distributed |
according to the provisions of this
Section 28.
|
(a) Thirty
per cent of the total of all monies received
by |
the State as privilege taxes shall be paid into the |
Metropolitan Exposition,
Auditorium and Office Building Fund |
in the State Treasury until such Fund is repealed, and |
thereafter shall be paid into the General Revenue Fund in the |
State Treasury .
|
(b) In addition, 4.5% of the total of all monies received
|
by the State as privilege taxes shall be paid into the State |
treasury
into a special Fund to be known as the Metropolitan |
Exposition,
Auditorium and Office Building Fund until such |
Fund is repealed, and thereafter shall be paid into the |
General Revenue Fund in the State Treasury .
|
(c) Fifty per cent of the total of all monies received by |
the State
as privilege taxes under the provisions of this Act |
shall be paid into
the Agricultural Premium Fund.
|
(d) Seven per cent of the total of all monies received by |
the State
as privilege taxes shall be paid into the Fair and |
|
Exposition Fund in
the State treasury; provided, however, that |
when all bonds issued prior to
July 1, 1984 by the Metropolitan |
Fair and Exposition Authority shall have
been paid or payment |
shall have been provided for upon a refunding of those
bonds, |
thereafter 1/12 of $1,665,662 of such monies shall be paid |
each
month into the Build Illinois Fund, and the remainder |
into the Fair and
Exposition Fund. All excess monies shall be |
allocated to the Department of
Agriculture for distribution to |
county fairs for premiums and
rehabilitation as set forth in |
the Agricultural Fair Act.
|
(e) The monies provided for in Section 30 shall be paid |
into the
Illinois Thoroughbred Breeders Fund.
|
(f) The monies provided for in Section 31 shall be paid |
into the
Illinois Standardbred Breeders Fund.
|
(g) Until January 1, 2000, that part representing
1/2 of |
the total breakage in Thoroughbred,
Harness, Appaloosa, |
Arabian, and Quarter Horse racing in the State shall
be paid |
into the Illinois Race Track Improvement Fund as established
|
in Section 32.
|
(h) All other monies received by the Board under this Act |
shall be
paid into the Horse Racing Fund.
|
(i) The salaries of the Board members, secretary, |
stewards,
directors of mutuels, veterinarians, |
representatives, accountants,
clerks, stenographers, |
inspectors and other employees of the Board, and
all expenses |
of the Board incident to the administration of this Act,
|
|
including, but not limited to, all expenses and salaries |
incident to the
taking of saliva and urine samples in |
accordance with the rules and
regulations of the Board shall |
be paid out of the Agricultural Premium
Fund.
|
(j) The Agricultural Premium Fund shall also be used:
|
(1) for the expenses of operating the Illinois State |
Fair and the
DuQuoin State Fair, including the
payment of |
prize money or premiums;
|
(2) for the distribution to county fairs, vocational |
agriculture
section fairs, agricultural societies, and |
agricultural extension clubs
in accordance with the |
Agricultural Fair Act, as
amended;
|
(3) for payment of prize monies and premiums awarded |
and for
expenses incurred in connection with the |
International Livestock
Exposition and the Mid-Continent |
Livestock Exposition held in Illinois,
which premiums, and |
awards must be approved, and paid by the Illinois
|
Department of Agriculture;
|
(4) for personal service of county agricultural |
advisors and county
home advisors;
|
(5) for distribution to agricultural home economic |
extension
councils in accordance with "An Act in relation |
to additional support
and finance for the Agricultural and |
Home Economic Extension Councils in
the several counties |
in this State and making an appropriation
therefor", |
approved July 24, 1967, as amended;
|
|
(6) for research on equine disease, including a |
development center
therefor;
|
(7) for training scholarships for study on equine |
diseases to
students at the University of Illinois College |
of Veterinary Medicine;
|
(8) for the rehabilitation, repair and maintenance of
|
the Illinois and DuQuoin State Fair Grounds and
the |
structures and facilities thereon and the construction of |
permanent
improvements on such Fair Grounds, including |
such structures, facilities and
property located on such
|
State Fair Grounds which are under the custody and control |
of the
Department of Agriculture;
|
(9) (blank);
|
(10) for the expenses of the Department of Commerce |
and Economic Opportunity under Sections
605-620, 605-625, |
and
605-630 of the Department of Commerce and Economic |
Opportunity Law (20 ILCS
605/605-620, 605/605-625, and |
605/605-630);
|
(11) for remodeling, expanding, and reconstructing |
facilities
destroyed by fire of any Fair and Exposition |
Authority in counties with
a population of 1,000,000 or |
more inhabitants;
|
(12) for the purpose of assisting in the care and |
general
rehabilitation of veterans with disabilities of |
any war and their surviving
spouses and orphans;
|
(13) for expenses of the Department of State Police |
|
for duties
performed under this Act;
|
(14) for the Department of Agriculture for soil |
surveys and soil and water
conservation purposes;
|
(15) for the Department of Agriculture for grants to |
the City of Chicago
for conducting the Chicagofest;
|
(16) for the State Comptroller for grants and |
operating expenses authorized by the Illinois Global |
Partnership Act.
|
(k) To the extent that monies paid by the Board to the |
Agricultural
Premium Fund are in the opinion of the Governor |
in excess of the amount
necessary for the purposes herein |
stated, the Governor shall notify the
Comptroller and the |
State Treasurer of such fact, who, upon receipt of
such |
notification, shall transfer such excess monies from the
|
Agricultural Premium Fund to the General Revenue Fund.
|
(Source: P.A. 99-143, eff. 7-27-15; 99-933, eff. 1-27-17; |
100-110, eff. 8-15-17; 100-863, eff. 8-14-18.)
|
Section 3-110. The Illinois Gambling Act is amended by |
changing Section 13 as follows:
|
(230 ILCS 10/13) (from Ch. 120, par. 2413)
|
Sec. 13. Wagering tax; rate; distribution.
|
(a) Until January 1, 1998, a tax is imposed on the adjusted |
gross
receipts received from gambling games authorized under |
this Act at the rate of
20%.
|
|
(a-1) From January 1, 1998 until July 1, 2002, a privilege |
tax is
imposed on persons engaged in the business of |
conducting riverboat gambling
operations, based on the |
adjusted gross receipts received by a licensed owner
from |
gambling games authorized under this Act at the following |
rates:
|
15% of annual adjusted gross receipts up to and |
including $25,000,000;
|
20% of annual adjusted gross receipts in excess of |
$25,000,000 but not
exceeding $50,000,000;
|
25% of annual adjusted gross receipts in excess of |
$50,000,000 but not
exceeding $75,000,000;
|
30% of annual adjusted gross receipts in excess of |
$75,000,000 but not
exceeding $100,000,000;
|
35% of annual adjusted gross receipts in excess of |
$100,000,000.
|
(a-2) From July 1, 2002 until July 1, 2003, a privilege tax |
is imposed on
persons engaged in the business of conducting |
riverboat gambling operations,
other than licensed managers |
conducting riverboat gambling operations on behalf
of the |
State, based on the adjusted gross receipts received by a |
licensed
owner from gambling games authorized under this Act |
at the following rates:
|
15% of annual adjusted gross receipts up to and |
including $25,000,000;
|
22.5% of annual adjusted gross receipts in excess of |
|
$25,000,000 but not
exceeding $50,000,000;
|
27.5% of annual adjusted gross receipts in excess of |
$50,000,000 but not
exceeding $75,000,000;
|
32.5% of annual adjusted gross receipts in excess of |
$75,000,000 but not
exceeding $100,000,000;
|
37.5% of annual adjusted gross receipts in excess of |
$100,000,000 but not
exceeding $150,000,000;
|
45% of annual adjusted gross receipts in excess of |
$150,000,000 but not
exceeding $200,000,000;
|
50% of annual adjusted gross receipts in excess of |
$200,000,000.
|
(a-3) Beginning July 1, 2003, a privilege tax is imposed |
on persons engaged
in the business of conducting riverboat |
gambling operations, other than
licensed managers conducting |
riverboat gambling operations on behalf of the
State, based on |
the adjusted gross receipts received by a licensed owner from
|
gambling games authorized under this Act at the following |
rates:
|
15% of annual adjusted gross receipts up to and |
including $25,000,000;
|
27.5% of annual adjusted gross receipts in excess of |
$25,000,000 but not
exceeding $37,500,000;
|
32.5% of annual adjusted gross receipts in excess of |
$37,500,000 but not
exceeding $50,000,000;
|
37.5% of annual adjusted gross receipts in excess of |
$50,000,000 but not
exceeding $75,000,000;
|
|
45% of annual adjusted gross receipts in excess of |
$75,000,000 but not
exceeding $100,000,000;
|
50% of annual adjusted gross receipts in excess of |
$100,000,000 but not
exceeding $250,000,000;
|
70% of annual adjusted gross receipts in excess of |
$250,000,000.
|
An amount equal to the amount of wagering taxes collected |
under this
subsection (a-3) that are in addition to the amount |
of wagering taxes that
would have been collected if the |
wagering tax rates under subsection (a-2)
were in effect shall |
be paid into the Common School Fund.
|
The privilege tax imposed under this subsection (a-3) |
shall no longer be
imposed beginning on the earlier of (i) July |
1, 2005; (ii) the first date
after June 20, 2003 that riverboat |
gambling operations are conducted
pursuant to a dormant |
license; or (iii) the first day that riverboat gambling
|
operations are conducted under the authority of an owners |
license that is in
addition to the 10 owners licenses |
initially authorized under this Act.
For the purposes of this |
subsection (a-3), the term "dormant license"
means an owners |
license that is authorized by this Act under which no
|
riverboat gambling operations are being conducted on June 20, |
2003.
|
(a-4) Beginning on the first day on which the tax imposed |
under
subsection (a-3) is no longer imposed and ending upon |
the imposition of the privilege tax under subsection (a-5) of |
|
this Section, a privilege tax is imposed on persons
engaged in |
the business of conducting gambling operations, other
than |
licensed managers conducting riverboat gambling operations on |
behalf of
the State, based on the adjusted gross receipts |
received by a licensed owner
from gambling games authorized |
under this Act at the following rates:
|
15% of annual adjusted gross receipts up to and |
including $25,000,000;
|
22.5% of annual adjusted gross receipts in excess of |
$25,000,000 but not
exceeding $50,000,000;
|
27.5% of annual adjusted gross receipts in excess of |
$50,000,000 but not
exceeding $75,000,000;
|
32.5% of annual adjusted gross receipts in excess of |
$75,000,000 but not
exceeding $100,000,000;
|
37.5% of annual adjusted gross receipts in excess of |
$100,000,000 but not
exceeding $150,000,000;
|
45% of annual adjusted gross receipts in excess of |
$150,000,000 but not
exceeding $200,000,000;
|
50% of annual adjusted gross receipts in excess of |
$200,000,000.
|
For the imposition of the privilege tax in this subsection |
(a-4), amounts paid pursuant to item (1) of subsection (b) of |
Section 56 of the Illinois Horse Racing Act of 1975 shall not |
be included in the determination of adjusted gross receipts. |
(a-5)(1) Beginning on July 1, 2020, a privilege tax is |
imposed on persons engaged in the business of conducting |
|
gambling operations, other than the owners licensee under |
paragraph (1) of subsection (e-5) of Section 7 and licensed |
managers conducting riverboat gambling operations on behalf of |
the State, based on the adjusted gross receipts received by |
such licensee from the gambling games authorized under this |
Act. The privilege tax for all gambling games other than table |
games, including, but not limited to, slot machines, video |
game of chance gambling, and electronic gambling games shall |
be at the following rates: |
15% of annual adjusted gross receipts up to and |
including $25,000,000; |
22.5% of annual adjusted gross receipts in excess of |
$25,000,000 but not exceeding $50,000,000; |
27.5% of annual adjusted gross receipts in excess of |
$50,000,000 but not exceeding $75,000,000; |
32.5% of annual adjusted gross receipts in excess of |
$75,000,000 but not exceeding $100,000,000; |
37.5% of annual adjusted gross receipts in excess of |
$100,000,000 but not exceeding $150,000,000; |
45% of annual adjusted gross receipts in excess of |
$150,000,000 but not exceeding $200,000,000; |
50% of annual adjusted gross receipts in excess of |
$200,000,000. |
The privilege tax for table games shall be at the |
following rates: |
15% of annual adjusted gross receipts up to and |
|
including $25,000,000; |
20% of annual adjusted gross receipts in excess of |
$25,000,000. |
For the imposition of the privilege tax in this subsection |
(a-5), amounts paid pursuant to item (1) of subsection (b) of |
Section 56 of the Illinois Horse Racing Act of 1975 shall not |
be included in the determination of adjusted gross receipts. |
(2) Beginning on the first day that an owners licensee |
under paragraph (1) of subsection (e-5) of Section 7 conducts |
gambling operations, either in a temporary facility or a |
permanent facility, a privilege tax is imposed on persons |
engaged in the business of conducting gambling operations |
under paragraph (1) of subsection (e-5) of Section 7, other |
than licensed managers conducting riverboat gambling |
operations on behalf of the State, based on the adjusted gross |
receipts received by such licensee from the gambling games |
authorized under this Act. The privilege tax for all gambling |
games other than table games, including, but not limited to, |
slot machines, video game of chance gambling, and electronic |
gambling games shall be at the following rates: |
12% of annual adjusted gross receipts up to and
|
including $25,000,000 to the State and 10.5% of annual |
adjusted gross receipts up to and including $25,000,000 to |
the City of Chicago; |
16% of annual adjusted gross receipts in excess of
|
$25,000,000 but not exceeding $50,000,000 to the State and |
|
14% of annual adjusted gross receipts in excess of |
$25,000,000 but not exceeding $50,000,000 to the City of |
Chicago; |
20.1% of annual adjusted gross receipts in excess of
|
$50,000,000 but not exceeding $75,000,000 to the State and |
17.4% of annual adjusted gross receipts in excess of |
$50,000,000 but not exceeding $75,000,000 to the City of |
Chicago; |
21.4% of annual adjusted gross receipts in excess of
|
$75,000,000 but not exceeding $100,000,000 to the State |
and 18.6% of annual adjusted gross receipts in excess of |
$75,000,000 but not exceeding $100,000,000 to the City of |
Chicago; |
22.7% of annual adjusted gross receipts in excess of
|
$100,000,000 but not exceeding $150,000,000 to the State |
and 19.8% of annual adjusted gross receipts in excess of |
$100,000,000 but not exceeding $150,000,000 to the City of |
Chicago; |
24.1% of annual adjusted gross receipts in excess of
|
$150,000,000 but not exceeding $225,000,000 to the State |
and 20.9% of annual adjusted gross receipts in excess of |
$150,000,000 but not exceeding $225,000,000 to the City of |
Chicago; |
26.8% of annual adjusted gross receipts in excess of
|
$225,000,000 but not exceeding $1,000,000,000 to the State |
and 23.2% of annual adjusted gross receipts in excess of |
|
$225,000,000 but not exceeding $1,000,000,000 to the City |
of Chicago; |
40% of annual adjusted gross receipts in excess of |
$1,000,000,000 to the State and 34.7% of annual gross |
receipts in excess of $1,000,000,000 to the City of |
Chicago. |
The privilege tax for table games shall be at the |
following rates: |
8.1% of annual adjusted gross receipts up to and |
including $25,000,000 to the State and 6.9% of annual |
adjusted gross receipts up to and including $25,000,000 to |
the City of Chicago; |
10.7% of annual adjusted gross receipts in excess of |
$25,000,000 but not exceeding $75,000,000 to the State and |
9.3% of annual adjusted gross receipts in excess of |
$25,000,000 but not exceeding $75,000,000 to the City of |
Chicago; |
11.2% of annual adjusted gross receipts in excess of |
$75,000,000 but not exceeding $175,000,000 to the State |
and 9.8% of annual adjusted gross receipts in excess of |
$75,000,000 but not exceeding $175,000,000 to the City of |
Chicago; |
13.5% of annual adjusted gross receipts in excess of |
$175,000,000 but not exceeding $225,000,000 to the State |
and 11.5% of annual adjusted gross receipts in excess of |
$175,000,000 but not exceeding $225,000,000 to the City of |
|
Chicago; |
15.1% of annual adjusted gross receipts in excess of |
$225,000,000 but not exceeding $275,000,000 to the State |
and 12.9% of annual adjusted gross receipts in excess of |
$225,000,000 but not exceeding $275,000,000 to the City of |
Chicago; |
16.2% of annual adjusted gross receipts in excess of |
$275,000,000 but not exceeding $375,000,000 to the State |
and 13.8% of annual adjusted gross receipts in excess of |
$275,000,000 but not exceeding $375,000,000 to the City of |
Chicago; |
18.9% of annual adjusted gross receipts in excess of |
$375,000,000 to the State and 16.1% of annual gross |
receipts in excess of $375,000,000 to the City of Chicago. |
For the imposition of the privilege tax in this subsection |
(a-5), amounts paid pursuant to item (1) of subsection (b) of |
Section 56 of the Illinois Horse Racing Act of 1975 shall not |
be included in the determination of adjusted gross receipts. |
Notwithstanding the provisions of this subsection (a-5), |
for the first 10 years that the privilege tax is imposed under |
this subsection (a-5), the privilege tax shall be imposed on |
the modified annual adjusted gross receipts of a riverboat or |
casino conducting gambling operations in the City of East St. |
Louis, unless: |
(1) the riverboat or casino fails to employ at least |
450 people; |
|
(2) the riverboat or casino fails to maintain |
operations in a manner consistent with this Act or is not a |
viable riverboat or casino subject to the approval of the |
Board; or |
(3) the owners licensee is not an entity in which |
employees participate in an employee stock ownership plan. |
As used in this subsection (a-5), "modified annual |
adjusted gross receipts" means: |
(A) for calendar year 2020, the annual adjusted gross |
receipts for the current year minus the difference between |
an amount equal to the average annual adjusted gross |
receipts from a riverboat or casino conducting gambling |
operations in the City of East St. Louis for 2014, 2015, |
2016, 2017, and 2018 and the annual adjusted gross |
receipts for 2018; |
(B) for calendar year 2021, the annual adjusted gross |
receipts for the current year minus the difference between |
an amount equal to the average annual adjusted gross |
receipts from a riverboat or casino conducting gambling |
operations in the City of East St. Louis for 2014, 2015, |
2016, 2017, and 2018 and the annual adjusted gross |
receipts for 2019; and |
(C) for calendar years 2022 through 2029, the annual |
adjusted gross receipts for the current year minus the |
difference between an amount equal to the average annual |
adjusted gross receipts from a riverboat or casino |
|
conducting gambling operations in the City of East St. |
Louis for 3 years preceding the current year and the |
annual adjusted gross receipts for the immediately |
preceding year. |
(a-6) From June 28, 2019 (the effective date of Public Act |
101-31) until June 30, 2023, an owners licensee that conducted |
gambling operations prior to January 1, 2011 shall receive a |
dollar-for-dollar credit against the tax imposed under this |
Section for any renovation or construction costs paid by the |
owners licensee, but in no event shall the credit exceed |
$2,000,000. |
Additionally, from June 28, 2019 (the effective date of |
Public Act 101-31) until December 31, 2022, an owners licensee |
that (i) is located within 15 miles of the Missouri border, and |
(ii) has at least 3 riverboats, casinos, or their equivalent |
within a 45-mile radius, may be authorized to relocate to a new |
location with the approval of both the unit of local |
government designated as the home dock and the Board, so long |
as the new location is within the same unit of local government |
and no more than 3 miles away from its original location. Such |
owners licensee shall receive a credit against the tax imposed |
under this Section equal to 8% of the total project costs, as |
approved by the Board, for any renovation or construction |
costs paid by the owners licensee for the construction of the |
new facility, provided that the new facility is operational by |
July 1, 2022. In determining whether or not to approve a |
|
relocation, the Board must consider the extent to which the |
relocation will diminish the gaming revenues received by other |
Illinois gaming facilities. |
(a-7) Beginning in the initial adjustment year and through |
the final adjustment year, if the total obligation imposed |
pursuant to either subsection (a-5) or (a-6) will result in an |
owners licensee receiving less after-tax adjusted gross |
receipts than it received in calendar year 2018, then the |
total amount of privilege taxes that the owners licensee is |
required to pay for that calendar year shall be reduced to the |
extent necessary so that the after-tax adjusted gross receipts |
in that calendar year equals the after-tax adjusted gross |
receipts in calendar year 2018, but the privilege tax |
reduction shall not exceed the annual adjustment cap. If |
pursuant to this subsection (a-7), the total obligation |
imposed pursuant to either subsection (a-5) or (a-6) shall be |
reduced, then the owners licensee shall not receive a refund |
from the State at the end of the subject calendar year but |
instead shall be able to apply that amount as a credit against |
any payments it owes to the State in the following calendar |
year to satisfy its total obligation under either subsection |
(a-5) or (a-6). The credit for the final adjustment year shall |
occur in the calendar year following the final adjustment |
year. |
If an owners licensee that conducted gambling operations |
prior to January 1, 2019 expands its riverboat or casino, |
|
including, but not limited to, with respect to its gaming |
floor, additional non-gaming amenities such as restaurants, |
bars, and hotels and other additional facilities, and incurs |
construction and other costs related to such expansion from |
June 28, 2019 (the effective date of Public Act 101-31) until |
June 28, 2024 (the 5th anniversary of the effective date of |
Public Act 101-31), then for each $15,000,000 spent for any |
such construction or other costs related to expansion paid by |
the owners licensee, the final adjustment year shall be |
extended by one year and the annual adjustment cap shall |
increase by 0.2% of adjusted gross receipts during each |
calendar year until and including the final adjustment year. |
No further modifications to the final adjustment year or |
annual adjustment cap shall be made after $75,000,000 is |
incurred in construction or other costs related to expansion |
so that the final adjustment year shall not extend beyond the |
9th calendar year after the initial adjustment year, not |
including the initial adjustment year, and the annual |
adjustment cap shall not exceed 4% of adjusted gross receipts |
in a particular calendar year. Construction and other costs |
related to expansion shall include all project related costs, |
including, but not limited to, all hard and soft costs, |
financing costs, on or off-site ground, road or utility work, |
cost of gaming equipment and all other personal property, |
initial fees assessed for each incremental gaming position, |
and the cost of incremental land acquired for such expansion. |
|
Soft costs shall include, but not be limited to, legal fees, |
architect, engineering and design costs, other consultant |
costs, insurance cost, permitting costs, and pre-opening costs |
related to the expansion, including, but not limited to, any |
of the following: marketing, real estate taxes, personnel, |
training, travel and out-of-pocket expenses, supply, |
inventory, and other costs, and any other project related soft |
costs. |
To be eligible for the tax credits in subsection (a-6), |
all construction contracts shall include a requirement that |
the contractor enter into a project labor agreement with the |
building and construction trades council with geographic |
jurisdiction of the location of the proposed gaming facility. |
Notwithstanding any other provision of this subsection |
(a-7), this subsection (a-7) does not apply to an owners |
licensee unless such owners licensee spends at least |
$15,000,000 on construction and other costs related to its |
expansion, excluding the initial fees assessed for each |
incremental gaming position. |
This subsection (a-7) does not apply to owners licensees
|
authorized pursuant to subsection (e-5) of Section 7 of this
|
Act. |
For purposes of this subsection (a-7): |
"Building and construction trades council" means any |
organization representing multiple construction entities that |
are monitoring or attentive to compliance with public or |
|
workers' safety laws, wage and hour requirements, or other |
statutory requirements or that are making or maintaining |
collective bargaining agreements. |
"Initial adjustment year" means the year commencing on |
January 1 of the calendar year immediately following the |
earlier of the following: |
(1) the commencement of gambling operations, either in |
a temporary or permanent facility, with respect to the |
owners license authorized under paragraph (1) of |
subsection (e-5) of Section 7 of this Act; or |
(2) June 28, 2021 (24 months after the effective date |
of Public Act 101-31); |
provided the initial adjustment year shall not commence |
earlier than June 28, 2020 (12 months after the effective date |
of Public Act 101-31). |
"Final adjustment year" means the 2nd calendar year after |
the initial adjustment year, not including the initial |
adjustment year, and as may be extended further as described |
in this subsection (a-7). |
"Annual adjustment cap" means 3% of adjusted gross |
receipts in a particular calendar year, and as may be |
increased further as otherwise described in this subsection |
(a-7). |
(a-8) Riverboat gambling operations conducted by a |
licensed manager on
behalf of the State are not subject to the |
tax imposed under this Section.
|
|
(a-9) Beginning on January 1, 2020, the calculation of |
gross receipts or adjusted gross receipts, for the purposes of |
this Section, for a riverboat, a casino, or an organization |
gaming facility shall not include the dollar amount of |
non-cashable vouchers, coupons, and electronic promotions |
redeemed by wagerers upon the riverboat, in the casino, or in |
the organization gaming facility up to and including an amount |
not to exceed 20% of a riverboat's, a casino's, or an |
organization gaming facility's adjusted gross receipts. |
The Illinois Gaming Board shall submit to the General |
Assembly a comprehensive report no later than March 31, 2023 |
detailing, at a minimum, the effect of removing non-cashable |
vouchers, coupons, and electronic promotions from this |
calculation on net gaming revenues to the State in calendar |
years 2020 through 2022, the increase or reduction in wagerers |
as a result of removing non-cashable vouchers, coupons, and |
electronic promotions from this calculation, the effect of the |
tax rates in subsection (a-5) on net gaming revenues to this |
State, and proposed modifications to the calculation. |
(a-10) The taxes imposed by this Section shall be paid by |
the licensed
owner or the organization gaming licensee to the |
Board not later than 5:00 o'clock p.m. of the day after the day
|
when the wagers were made.
|
(a-15) If the privilege tax imposed under subsection (a-3) |
is no longer imposed pursuant to item (i) of the last paragraph |
of subsection (a-3), then by June 15 of each year, each owners |
|
licensee, other than an owners licensee that admitted |
1,000,000 persons or
fewer in calendar year 2004, must, in |
addition to the payment of all amounts otherwise due under |
this Section, pay to the Board a reconciliation payment in the |
amount, if any, by which the licensed owner's base amount |
exceeds the amount of net privilege tax paid by the licensed |
owner to the Board in the then current State fiscal year. A |
licensed owner's net privilege tax obligation due for the |
balance of the State fiscal year shall be reduced up to the |
total of the amount paid by the licensed owner in its June 15 |
reconciliation payment. The obligation imposed by this |
subsection (a-15) is binding on any person, firm, corporation, |
or other entity that acquires an ownership interest in any |
such owners license. The obligation imposed under this |
subsection (a-15) terminates on the earliest of: (i) July 1, |
2007, (ii) the first day after the effective date of this |
amendatory Act of the 94th General Assembly that riverboat |
gambling operations are conducted pursuant to a dormant |
license, (iii) the first day that riverboat gambling |
operations are conducted under the authority of an owners |
license that is in addition to the 10 owners licenses |
initially authorized under this Act, or (iv) the first day |
that a licensee under the Illinois Horse Racing Act of 1975 |
conducts gaming operations with slot machines or other |
electronic gaming devices. The Board must reduce the |
obligation imposed under this subsection (a-15) by an amount |
|
the Board deems reasonable for any of the following reasons: |
(A) an act or acts of God, (B) an act of bioterrorism or |
terrorism or a bioterrorism or terrorism threat that was |
investigated by a law enforcement agency, or (C) a condition |
beyond the control of the owners licensee that does not result |
from any act or omission by the owners licensee or any of its |
agents and that poses a hazardous threat to the health and |
safety of patrons. If an owners licensee pays an amount in |
excess of its liability under this Section, the Board shall |
apply the overpayment to future payments required under this |
Section. |
For purposes of this subsection (a-15): |
"Act of God" means an incident caused by the operation of |
an extraordinary force that cannot be foreseen, that cannot be |
avoided by the exercise of due care, and for which no person |
can be held liable.
|
"Base amount" means the following: |
For a riverboat in Alton, $31,000,000.
|
For a riverboat in East Peoria, $43,000,000.
|
For the Empress riverboat in Joliet, $86,000,000.
|
For a riverboat in Metropolis, $45,000,000.
|
For the Harrah's riverboat in Joliet, $114,000,000.
|
For a riverboat in Aurora, $86,000,000.
|
For a riverboat in East St. Louis, $48,500,000.
|
For a riverboat in Elgin, $198,000,000.
|
"Dormant license" has the meaning ascribed to it in |
|
subsection (a-3).
|
"Net privilege tax" means all privilege taxes paid by a |
licensed owner to the Board under this Section, less all |
payments made from the State Gaming Fund pursuant to |
subsection (b) of this Section. |
The changes made to this subsection (a-15) by Public Act |
94-839 are intended to restate and clarify the intent of |
Public Act 94-673 with respect to the amount of the payments |
required to be made under this subsection by an owners |
licensee to the Board.
|
(b) From the tax revenue from riverboat or casino gambling
|
deposited in the State Gaming Fund under this Section, an |
amount equal to 5% of
adjusted gross receipts generated by a |
riverboat or a casino, other than a riverboat or casino |
designated in paragraph (1), (3), or (4) of subsection (e-5) |
of Section 7, shall be paid monthly, subject
to appropriation |
by the General Assembly, to the unit of local government in |
which the casino is located or that
is designated as the home |
dock of the riverboat. Notwithstanding anything to the |
contrary, beginning on the first day that an owners licensee |
under paragraph (1), (2), (3), (4), (5), or (6) of subsection |
(e-5) of Section 7 conducts gambling operations, either in a |
temporary facility or a permanent facility, and for 2 years |
thereafter, a unit of local government designated as the home |
dock of a riverboat whose license was issued before January 1, |
2019, other than a riverboat conducting gambling operations in |
|
the City of East St. Louis, shall not receive less under this |
subsection (b) than the amount the unit of local government |
received under this subsection (b) in calendar year 2018. |
Notwithstanding anything to the contrary and because the City |
of East St. Louis is a financially distressed city, beginning |
on the first day that an owners licensee under paragraph (1), |
(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7 |
conducts gambling operations, either in a temporary facility |
or a permanent facility, and for 10 years thereafter, a unit of |
local government designated as the home dock of a riverboat |
conducting gambling operations in the City of East St. Louis |
shall not receive less under this subsection (b) than the |
amount the unit of local government received under this |
subsection (b) in calendar year 2018. |
From the tax revenue
deposited in the State Gaming Fund |
pursuant to riverboat or casino gambling operations
conducted |
by a licensed manager on behalf of the State, an amount equal |
to 5%
of adjusted gross receipts generated pursuant to those |
riverboat or casino gambling
operations shall be paid monthly,
|
subject to appropriation by the General Assembly, to the unit |
of local
government that is designated as the home dock of the |
riverboat upon which
those riverboat gambling operations are |
conducted or in which the casino is located. |
From the tax revenue from riverboat or casino gambling |
deposited in the State Gaming Fund under this Section, an |
amount equal to 5% of the adjusted gross receipts generated by |
|
a riverboat designated in paragraph (3) of subsection (e-5) of |
Section 7 shall be divided and remitted monthly, subject to |
appropriation, as follows: 70% to Waukegan, 10% to Park City, |
15% to North Chicago, and 5% to Lake County. |
From the tax revenue from riverboat or casino gambling |
deposited in the State Gaming Fund under this Section, an |
amount equal to 5% of the adjusted gross receipts generated by |
a riverboat designated in paragraph (4) of subsection (e-5) of |
Section 7 shall be remitted monthly, subject to appropriation, |
as follows: 70% to the City of Rockford, 5% to the City of |
Loves Park, 5% to the Village of Machesney, and 20% to |
Winnebago County. |
From the tax revenue from riverboat or casino gambling |
deposited in the State Gaming Fund under this Section, an |
amount equal to 5% of the adjusted gross receipts generated by |
a riverboat designated in paragraph (5) of subsection (e-5) of |
Section 7 shall be remitted monthly, subject to appropriation, |
as follows: 2% to the unit of local government in which the |
riverboat or casino is located, and 3% shall be distributed: |
(A) in accordance with a regional capital development plan |
entered into by the following communities: Village of Beecher, |
City of Blue Island, Village of Burnham, City of Calumet City, |
Village of Calumet Park, City of Chicago Heights, City of |
Country Club Hills, Village of Crestwood, Village of Crete, |
Village of Dixmoor, Village of Dolton, Village of East Hazel |
Crest, Village of Flossmoor, Village of Ford Heights, Village |
|
of Glenwood, City of Harvey, Village of Hazel Crest, Village |
of Homewood, Village of Lansing, Village of Lynwood, City of |
Markham, Village of Matteson, Village of Midlothian, Village |
of Monee, City of Oak Forest, Village of Olympia Fields, |
Village of Orland Hills, Village of Orland Park, City of Palos |
Heights, Village of Park Forest, Village of Phoenix, Village |
of Posen, Village of Richton Park, Village of Riverdale, |
Village of Robbins, Village of Sauk Village, Village of South |
Chicago Heights, Village of South Holland, Village of Steger, |
Village of Thornton, Village of Tinley Park, Village of |
University Park and Village of Worth; or (B) if no regional |
capital development plan exists, equally among the communities |
listed in item (A) to be used for capital expenditures or |
public pension payments, or both. |
Units of local government may refund any portion of the |
payment that they receive pursuant to this subsection (b) to |
the riverboat or casino.
|
(b-4) Beginning on the first day the licensee under |
paragraph (5) of subsection (e-5) of Section 7 conducts |
gambling operations, either in a temporary facility or a |
permanent facility, and ending on July 31, 2042, from the tax |
revenue deposited in the State Gaming Fund under this Section, |
$5,000,000 shall be paid annually, subject
to appropriation, |
to the host municipality of that owners licensee of a license |
issued or re-issued pursuant to Section
7.1 of this Act before |
January 1, 2012. Payments received by the host municipality |
|
pursuant to this subsection (b-4) may not be shared with any |
other unit of local government. |
(b-5) Beginning on June 28, 2019 (the effective date of |
Public Act 101-31), from the tax revenue
deposited in the |
State Gaming Fund under this Section, an amount equal to 3% of
|
adjusted gross receipts generated by each organization gaming |
facility located outside Madison County shall be paid monthly, |
subject
to appropriation by the General Assembly, to a |
municipality other than the Village of Stickney in which each |
organization gaming facility is located or, if the |
organization gaming facility is not located within a |
municipality, to the county in which the organization gaming |
facility is located, except as otherwise provided in this |
Section. From the tax revenue deposited in the State Gaming |
Fund under this Section, an amount equal to 3% of adjusted |
gross receipts generated by an organization gaming facility |
located in the Village of Stickney shall be paid monthly, |
subject to appropriation by the General Assembly, as follows: |
25% to the Village of Stickney, 5% to the City of Berwyn, 50% |
to the Town of Cicero, and 20% to the Stickney Public Health |
District. |
From the tax revenue deposited in the State Gaming Fund |
under this Section, an amount equal to 5% of adjusted gross |
receipts generated by an organization gaming facility located |
in the City of Collinsville shall be paid monthly, subject to |
appropriation by the General Assembly, as follows: 30% to the |
|
City of Alton, 30% to the City of East St. Louis, and 40% to |
the City of Collinsville. |
Municipalities and counties may refund any portion of the |
payment that they receive pursuant to this subsection (b-5) to |
the organization gaming facility. |
(b-6) Beginning on June 28, 2019 (the effective date of |
Public Act 101-31), from the tax revenue deposited in the |
State Gaming Fund under this Section, an amount equal to 2% of |
adjusted gross receipts generated by an organization gaming |
facility located outside Madison County shall be paid monthly, |
subject to appropriation by the General Assembly, to the |
county in which the organization gaming facility is located |
for the purposes of its criminal justice system or health care |
system. |
Counties may refund any portion of the payment that they |
receive pursuant to this subsection (b-6) to the organization |
gaming facility. |
(b-7) From the tax revenue from the organization gaming |
licensee located in one of the following townships of Cook |
County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or |
Worth, an amount equal to 5% of the adjusted gross receipts |
generated by that organization gaming licensee shall be |
remitted monthly, subject to appropriation, as follows: 2% to |
the unit of local government in which the organization gaming |
licensee is located, and 3% shall be distributed: (A) in |
accordance with a regional capital development plan entered |
|
into by the following communities: Village of Beecher, City of |
Blue Island, Village of Burnham, City of Calumet City, Village |
of Calumet Park, City of Chicago Heights, City of Country Club |
Hills, Village of Crestwood, Village of Crete, Village of |
Dixmoor, Village of Dolton, Village of East Hazel Crest, |
Village of Flossmoor, Village of Ford Heights, Village of |
Glenwood, City of Harvey, Village of Hazel Crest, Village of |
Homewood, Village of Lansing, Village of Lynwood, City of |
Markham, Village of Matteson, Village of Midlothian, Village |
of Monee, City of Oak Forest, Village of Olympia Fields, |
Village of Orland Hills, Village of Orland Park, City of Palos |
Heights, Village of Park Forest, Village of Phoenix, Village |
of Posen, Village of Richton Park, Village of Riverdale, |
Village of Robbins, Village of Sauk Village, Village of South |
Chicago Heights, Village of South Holland, Village of Steger, |
Village of Thornton, Village of Tinley Park, Village of |
University Park, and Village of Worth; or (B) if no regional |
capital development plan exists, equally among the communities |
listed in item (A) to be used for capital expenditures or |
public pension payments, or both. |
(b-8) In lieu of the payments under subsection (b) of this |
Section, from the tax revenue deposited in the State Gaming
|
Fund pursuant to riverboat or casino gambling operations |
conducted by an owners licensee
under paragraph (1) of |
subsection (e-5) of Section 7, an amount equal to the tax |
revenue
generated from the privilege tax imposed by paragraph |
|
(2) of subsection (a-5) that is to be
paid to the City of |
Chicago shall be paid monthly, subject
to appropriation by the |
General Assembly, as follows: (1) an amount equal to 0.5% of |
the annual adjusted gross receipts
generated by the owners |
licensee under paragraph (1) of subsection (e-5) of Section 7 |
to the home rule county in which the owners licensee is located |
for the purpose of enhancing
the county's criminal justice |
system; and (2) the balance to the City of Chicago and shall be |
expended or obligated by the City of Chicago for pension |
payments in accordance with Public Act 99-506. |
(c) Appropriations, as approved by the General Assembly, |
may be made
from the State Gaming Fund to the Board (i) for the |
administration and enforcement of this Act and the Video |
Gaming Act, (ii) for distribution to the Department of State |
Police and to the Department of Revenue for the enforcement of |
this Act and the Video Gaming Act, and (iii) to the
Department |
of Human Services for the administration of programs to treat
|
problem gambling, including problem gambling from sports |
wagering. The Board's annual appropriations request must |
separately state its funding needs for the regulation of |
gaming authorized under Section 7.7, riverboat gaming, casino |
gaming, video gaming, and sports wagering.
|
(c-2) An amount equal to 2% of the adjusted gross receipts |
generated by an organization gaming facility located within a |
home rule county with a population of over 3,000,000 |
inhabitants shall be paid, subject to appropriation
from the |
|
General Assembly, from the State Gaming Fund to the home rule
|
county in which the organization gaming licensee is located |
for the purpose of
enhancing the county's criminal justice |
system. |
(c-3) Appropriations, as approved by the General Assembly, |
may be made from the tax revenue deposited into the State |
Gaming Fund from organization gaming licensees pursuant to |
this Section for the administration and enforcement of this |
Act.
|
(c-4) After payments required under subsections (b), |
(b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from |
the tax revenue from organization gaming licensees deposited |
into the State Gaming Fund under this Section, all remaining |
amounts from organization gaming licensees shall be |
transferred into the Capital Projects Fund. |
(c-5) (Blank).
|
(c-10) Each year the General Assembly shall appropriate |
from the General
Revenue Fund to the Education Assistance Fund |
an amount equal to the amount
paid into the Horse Racing Equity |
Fund pursuant to subsection (c-5) in the
prior calendar year.
|
(c-15) After the payments required under subsections (b), |
(c), and (c-5)
have been made, an amount equal to 2% of the |
adjusted gross receipts of (1)
an owners licensee that |
relocates pursuant to Section 11.2, (2) an owners
licensee |
conducting riverboat gambling operations pursuant to
an
owners |
license that is initially issued after June 25, 1999,
or (3) |
|
the first
riverboat gambling operations conducted by a |
licensed manager on behalf of the
State under Section 7.3,
|
whichever comes first, shall be paid, subject to appropriation
|
from the General Assembly, from the State Gaming Fund to each |
home rule
county with a population of over 3,000,000 |
inhabitants for the purpose of
enhancing the county's criminal |
justice system.
|
(c-20) Each year the General Assembly shall appropriate |
from the General
Revenue Fund to the Education Assistance Fund |
an amount equal to the amount
paid to each home rule county |
with a population of over 3,000,000 inhabitants
pursuant to |
subsection (c-15) in the prior calendar year.
|
(c-21) After the payments required under subsections (b), |
(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have |
been made, an amount equal to 0.5% of the adjusted gross |
receipts generated by the owners licensee under paragraph (1) |
of subsection (e-5) of Section 7 shall be paid monthly, |
subject to appropriation
from the General Assembly, from the |
State Gaming Fund to the home rule
county in which the owners |
licensee is located for the purpose of
enhancing the county's |
criminal justice system. |
(c-22) After the payments required under subsections (b), |
(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and |
(c-21) have been made, an amount equal to 2% of the adjusted |
gross receipts generated by the owners licensee under |
paragraph (5) of subsection (e-5) of Section 7 shall be paid, |
|
subject to appropriation
from the General Assembly, from the |
State Gaming Fund to the home rule
county in which the owners |
licensee is located for the purpose of
enhancing the county's |
criminal justice system. |
(c-25) From July 1, 2013 and each July 1 thereafter |
through July 1, 2019, $1,600,000 shall be transferred from the |
State Gaming Fund to the Chicago State University Education |
Improvement Fund.
|
On July 1, 2020 and each July 1 thereafter, $3,000,000 |
shall be transferred from the State Gaming Fund to the Chicago |
State University Education Improvement Fund. |
(c-30) On July 1, 2013 or as soon as possible thereafter, |
$92,000,000 shall be transferred from the State Gaming Fund to |
the School Infrastructure Fund and $23,000,000 shall be |
transferred from the State Gaming Fund to the Horse Racing |
Equity Fund. |
(c-35) Beginning on July 1, 2013, in addition to any |
amount transferred under subsection (c-30) of this Section, |
$5,530,000 shall be transferred monthly from the State Gaming |
Fund to the School Infrastructure Fund. |
(d) From time to time, through June 30, 2021, the
Board |
shall transfer the remainder of the funds
generated by this |
Act into the Education
Assistance Fund , created by Public Act |
86-0018, of the State of Illinois .
|
(d-5) Beginning on July 1, 2021, on the last day of each |
month, or as soon thereafter as possible, after all the |
|
required expenditures, distributions and transfers have been |
made from the State Gaming Fund for the month pursuant to |
subsections (b) through (c-35), the Board shall transfer |
$22,500,000, along with any deficiencies in such amounts from |
prior months, from the State Gaming Fund to the Education |
Assistance Fund; then the Board shall transfer the remainder |
of the funds generated by this Act, if any, from the State |
Gaming Fund to the Capital Projects Fund. |
(e) Nothing in this Act shall prohibit the unit of local |
government
designated as the home dock of the riverboat from |
entering into agreements
with other units of local government |
in this State or in other states to
share its portion of the |
tax revenue.
|
(f) To the extent practicable, the Board shall administer |
and collect the
wagering taxes imposed by this Section in a |
manner consistent with the
provisions of Sections 4, 5, 5a, |
5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of |
the Retailers' Occupation Tax Act and Section 3-7 of the
|
Uniform Penalty and Interest Act.
|
(Source: P.A. 101-31, Article 25, Section 25-910, eff. |
6-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19; |
101-648, eff. 6-30-20.)
|
Section 3-115. The Sports Wagering Act is amended by |
changing Section 25-90 as follows:
|
|
(230 ILCS 45/25-90)
|
Sec. 25-90. Tax; Sports Wagering Fund. |
(a) For the privilege of holding a license to operate |
sports wagering under this Act, this State shall impose and |
collect 15% of a master sports wagering licensee's adjusted |
gross sports wagering receipts from sports wagering. The |
accrual method of accounting shall be used for purposes of |
calculating the amount of the tax owed by the licensee. |
The taxes levied and collected pursuant to this subsection |
(a) are due and payable to the Board no later than the last day |
of the month following the calendar month in which the |
adjusted gross sports wagering receipts were received and the |
tax obligation was accrued. |
(a-5) In addition to the tax imposed under subsection (a) |
of this Section, for the privilege of holding a license to |
operate sports wagering under this Act, the State shall impose |
and collect 2% of the adjusted gross receipts from sports |
wagers that are placed within a home rule county with a |
population of over 3,000,000 inhabitants, which shall be paid, |
subject to appropriation from the General Assembly, from the |
Sports Wagering Fund to that home rule county for the purpose |
of enhancing the county's criminal justice system. |
(b) The Sports Wagering Fund is hereby created as special |
fund in the State treasury. Except as otherwise provided in |
this Act, all moneys collected under this Act by the Board |
shall be deposited into the Sports Wagering Fund. On the 25th |
|
of each month, any moneys remaining in the Sports Wagering |
Fund in excess of the anticipated monthly expenditures from |
the Fund through the next month, as certified by the Board to |
the State Comptroller, shall be transferred by the State |
Comptroller and the State Treasurer to the Capital Projects |
Fund. |
(c) Beginning with July 2021, and on a monthly basis |
thereafter, the Board shall certify to the State Comptroller |
the amount of license fees collected in the month for initial |
licenses issued under this Act, except for occupational |
licenses. As soon after certification as practicable, the |
State Comptroller shall direct and the State Treasurer shall |
transfer the certified amount from the Sports Wagering Fund to |
the Rebuild Illinois Projects Fund.
|
(Source: P.A. 101-31, eff. 6-28-19.)
|
Section 3-120. The Illinois Public Aid Code is amended by |
changing Sections 5-5.4, 12-10, and 12-10.3 and by adding |
Sections 5-2.09 and 5-2.10 as follows:
|
(305 ILCS 5/5-2.09 new) |
Sec. 5-2.09. Enhanced federal medical assistance |
percentage. In accordance with Section 9817 of the American |
Rescue Plan Act of 2021 (Pub. L. 117-2) and corresponding |
federal guidance, the Department of Healthcare and Family |
Services shall take appropriate actions to claim an enhanced |
|
federal medical assistance percentage (FMAP) provided by |
Section 9817 of the American Rescue Plan Act of 2021 with |
respect to expenditures under the State medical assistance |
program for home and community-based services from April 1, |
2021 through March 31, 2022. The Department is authorized to |
use State funds equivalent to the amount of federal funds |
attributable to the increased federal medical assistance |
percentage under Section 9817 of the American Rescue Plan Act |
of 2021 to implement or supplement the implementation of |
activities to enhance, expand, or strengthen home and |
community based services under the State's medical assistance |
program to the extent permitted by and aligned with the goals |
of Section 9817 of the American Rescue Plan Act of 2021 through |
March 31, 2024 or any revised deadline established by the |
federal government. The use of such funds is subject to |
compliance with applicable federal requirements and federal |
approval, including the approval of any necessary State Plan |
Amendments, Waiver Amendments, or other federally required |
documents or assurances. |
The Department may adopt rules as necessary, including |
emergency rules as authorized by Section 5-45 of the Illinois |
Administrative Procedure Act, to implement the provisions of |
this Section.
|
(305 ILCS 5/5-2.10 new) |
Sec. 5-2.10. Increased accountability for nursing |
|
facilities. The Department shall develop a plan for the |
revitalization of nursing homes licensed under the Nursing |
Home Care Act and shall report to the Governor and the General |
Assembly on a recommended course of action, including, but not |
limited to, the following: |
(1) significantly increasing federal funds by |
streamlining and raising the nursing home provider |
assessment on occupied beds; |
(2)improving payments through increased funding and |
providing additional incentives for staffing, quality |
metrics and infection control measures; and |
(3)transitioning the methodologies for reimbursement |
of nursing services as provided under this Article to the |
Patient Driven Payment Model (PDPM) developed by the |
federal Centers for Medicare and Medicaid Services. |
No later than September 30, 2021, the Department shall |
submit a report to the Governor and the General Assembly, |
which outlines the steps taken by the Department, including |
discussions with interested stakeholders and industry |
representatives, and recommendations for further action by the |
General Assembly to provide for accountability and to achieve |
the program objectives outlined in this Section, which shall |
require action by the General Assembly.
|
(305 ILCS 5/5-5.4) (from Ch. 23, par. 5-5.4)
|
Sec. 5-5.4. Standards of Payment - Department of |
|
Healthcare and Family Services.
The Department of Healthcare |
and Family Services shall develop standards of payment of
|
nursing facility and ICF/DD services in facilities providing |
such services
under this Article which:
|
(1) Provide for the determination of a facility's payment
|
for nursing facility or ICF/DD services on a prospective |
basis.
The amount of the payment rate for all nursing |
facilities certified by the
Department of Public Health under |
the ID/DD Community Care Act or the Nursing Home Care Act as |
Intermediate
Care for the Developmentally Disabled facilities, |
Long Term Care for Under Age
22 facilities, Skilled Nursing |
facilities, or Intermediate Care facilities
under the
medical |
assistance program shall be prospectively established annually |
on the
basis of historical, financial, and statistical data |
reflecting actual costs
from prior years, which shall be |
applied to the current rate year and updated
for inflation, |
except that the capital cost element for newly constructed
|
facilities shall be based upon projected budgets. The annually |
established
payment rate shall take effect on July 1 in 1984 |
and subsequent years. No rate
increase and no
update for |
inflation shall be provided on or after July 1, 1994, unless |
specifically provided for in this
Section.
The changes made by |
Public Act 93-841
extending the duration of the prohibition |
against a rate increase or update for inflation are effective |
retroactive to July 1, 2004.
|
For facilities licensed by the Department of Public Health |
|
under the Nursing
Home Care Act as Intermediate Care for the |
Developmentally Disabled facilities
or Long Term Care for |
Under Age 22 facilities, the rates taking effect on July
1, |
1998 shall include an increase of 3%. For facilities licensed |
by the
Department of Public Health under the Nursing Home Care |
Act as Skilled Nursing
facilities or Intermediate Care |
facilities, the rates taking effect on July 1,
1998 shall |
include an increase of 3% plus $1.10 per resident-day, as |
defined by
the Department. For facilities licensed by the |
Department of Public Health under the Nursing Home Care Act as |
Intermediate Care Facilities for the Developmentally Disabled |
or Long Term Care for Under Age 22 facilities, the rates taking |
effect on January 1, 2006 shall include an increase of 3%.
For |
facilities licensed by the Department of Public Health under |
the Nursing Home Care Act as Intermediate Care Facilities for |
the Developmentally Disabled or Long Term Care for Under Age |
22 facilities, the rates taking effect on January 1, 2009 |
shall include an increase sufficient to provide a $0.50 per |
hour wage increase for non-executive staff. For facilities |
licensed by the Department of Public Health under the ID/DD |
Community Care Act as ID/DD Facilities the rates taking effect |
within 30 days after July 6, 2017 (the effective date of Public |
Act 100-23) shall include an increase sufficient to provide a |
$0.75 per hour wage increase for non-executive staff. The |
Department shall adopt rules, including emergency rules under |
subsection (y) of Section 5-45 of the Illinois Administrative |
|
Procedure Act, to implement the provisions of this paragraph. |
For facilities licensed by the Department of Public Health |
under the ID/DD Community Care Act as ID/DD Facilities and |
under the MC/DD Act as MC/DD Facilities, the rates taking |
effect within 30 days after the effective date of this |
amendatory Act of the 100th General Assembly shall include an |
increase sufficient to provide a $0.50 per hour wage increase |
for non-executive front-line personnel, including, but not |
limited to, direct support persons, aides, front-line |
supervisors, qualified intellectual disabilities |
professionals, nurses, and non-administrative support staff. |
The Department shall adopt rules, including emergency rules |
under subsection (bb) of Section 5-45 of the Illinois |
Administrative Procedure Act, to implement the provisions of |
this paragraph. |
For facilities licensed by the Department of Public Health |
under the
Nursing Home Care Act as Intermediate Care for the |
Developmentally Disabled
facilities or Long Term Care for |
Under Age 22 facilities, the rates taking
effect on July 1, |
1999 shall include an increase of 1.6% plus $3.00 per
|
resident-day, as defined by the Department. For facilities |
licensed by the
Department of Public Health under the Nursing |
Home Care Act as Skilled Nursing
facilities or Intermediate |
Care facilities, the rates taking effect on July 1,
1999 shall |
include an increase of 1.6% and, for services provided on or |
after
October 1, 1999, shall be increased by $4.00 per |
|
resident-day, as defined by
the Department.
|
For facilities licensed by the Department of Public Health |
under the
Nursing Home Care Act as Intermediate Care for the |
Developmentally Disabled
facilities or Long Term Care for |
Under Age 22 facilities, the rates taking
effect on July 1, |
2000 shall include an increase of 2.5% per resident-day,
as |
defined by the Department. For facilities licensed by the |
Department of
Public Health under the Nursing Home Care Act as |
Skilled Nursing facilities or
Intermediate Care facilities, |
the rates taking effect on July 1, 2000 shall
include an |
increase of 2.5% per resident-day, as defined by the |
Department.
|
For facilities licensed by the Department of Public Health |
under the
Nursing Home Care Act as skilled nursing facilities |
or intermediate care
facilities, a new payment methodology |
must be implemented for the nursing
component of the rate |
effective July 1, 2003. The Department of Public Aid
(now |
Healthcare and Family Services) shall develop the new payment |
methodology using the Minimum Data Set
(MDS) as the instrument |
to collect information concerning nursing home
resident |
condition necessary to compute the rate. The Department
shall |
develop the new payment methodology to meet the unique needs |
of
Illinois nursing home residents while remaining subject to |
the appropriations
provided by the General Assembly.
A |
transition period from the payment methodology in effect on |
June 30, 2003
to the payment methodology in effect on July 1, |
|
2003 shall be provided for a
period not exceeding 3 years and |
184 days after implementation of the new payment
methodology |
as follows:
|
(A) For a facility that would receive a lower
nursing |
component rate per patient day under the new system than |
the facility
received
effective on the date immediately |
preceding the date that the Department
implements the new |
payment methodology, the nursing component rate per |
patient
day for the facility
shall be held at
the level in |
effect on the date immediately preceding the date that the
|
Department implements the new payment methodology until a |
higher nursing
component rate of
reimbursement is achieved |
by that
facility.
|
(B) For a facility that would receive a higher nursing |
component rate per
patient day under the payment |
methodology in effect on July 1, 2003 than the
facility |
received effective on the date immediately preceding the |
date that the
Department implements the new payment |
methodology, the nursing component rate
per patient day |
for the facility shall be adjusted.
|
(C) Notwithstanding paragraphs (A) and (B), the |
nursing component rate per
patient day for the facility |
shall be adjusted subject to appropriations
provided by |
the General Assembly.
|
For facilities licensed by the Department of Public Health |
under the
Nursing Home Care Act as Intermediate Care for the |
|
Developmentally Disabled
facilities or Long Term Care for |
Under Age 22 facilities, the rates taking
effect on March 1, |
2001 shall include a statewide increase of 7.85%, as
defined |
by the Department.
|
Notwithstanding any other provision of this Section, for |
facilities licensed by the Department of Public Health under |
the
Nursing Home Care Act as skilled nursing facilities or |
intermediate care
facilities, except facilities participating |
in the Department's demonstration program pursuant to the |
provisions of Title 77, Part 300, Subpart T of the Illinois |
Administrative Code, the numerator of the ratio used by the |
Department of Healthcare and Family Services to compute the |
rate payable under this Section using the Minimum Data Set |
(MDS) methodology shall incorporate the following annual |
amounts as the additional funds appropriated to the Department |
specifically to pay for rates based on the MDS nursing |
component methodology in excess of the funding in effect on |
December 31, 2006: |
(i) For rates taking effect January 1, 2007, |
$60,000,000. |
(ii) For rates taking effect January 1, 2008, |
$110,000,000. |
(iii) For rates taking effect January 1, 2009, |
$194,000,000. |
(iv) For rates taking effect April 1, 2011, or the |
first day of the month that begins at least 45 days after |
|
the effective date of this amendatory Act of the 96th |
General Assembly, $416,500,000 or an amount as may be |
necessary to complete the transition to the MDS |
methodology for the nursing component of the rate. |
Increased payments under this item (iv) are not due and |
payable, however, until (i) the methodologies described in |
this paragraph are approved by the federal government in |
an appropriate State Plan amendment and (ii) the |
assessment imposed by Section 5B-2 of this Code is |
determined to be a permissible tax under Title XIX of the |
Social Security Act. |
Notwithstanding any other provision of this Section, for |
facilities licensed by the Department of Public Health under |
the Nursing Home Care Act as skilled nursing facilities or |
intermediate care facilities, the support component of the |
rates taking effect on January 1, 2008 shall be computed using |
the most recent cost reports on file with the Department of |
Healthcare and Family Services no later than April 1, 2005, |
updated for inflation to January 1, 2006. |
For facilities licensed by the Department of Public Health |
under the
Nursing Home Care Act as Intermediate Care for the |
Developmentally Disabled
facilities or Long Term Care for |
Under Age 22 facilities, the rates taking
effect on April 1, |
2002 shall include a statewide increase of 2.0%, as
defined by |
the Department.
This increase terminates on July 1, 2002;
|
beginning July 1, 2002 these rates are reduced to the level of |
|
the rates
in effect on March 31, 2002, as defined by the |
Department.
|
For facilities licensed by the Department of Public Health |
under the
Nursing Home Care Act as skilled nursing facilities |
or intermediate care
facilities, the rates taking effect on |
July 1, 2001 shall be computed using the most recent cost |
reports
on file with the Department of Public Aid no later than |
April 1, 2000,
updated for inflation to January 1, 2001. For |
rates effective July 1, 2001
only, rates shall be the greater |
of the rate computed for July 1, 2001
or the rate effective on |
June 30, 2001.
|
Notwithstanding any other provision of this Section, for |
facilities
licensed by the Department of Public Health under |
the Nursing Home Care Act
as skilled nursing facilities or |
intermediate care facilities, the Illinois
Department shall |
determine by rule the rates taking effect on July 1, 2002,
|
which shall be 5.9% less than the rates in effect on June 30, |
2002.
|
Notwithstanding any other provision of this Section, for |
facilities
licensed by the Department of Public Health under |
the Nursing Home Care Act as
skilled nursing
facilities or |
intermediate care facilities, if the payment methodologies |
required under Section 5A-12 and the waiver granted under 42 |
CFR 433.68 are approved by the United States Centers for |
Medicare and Medicaid Services, the rates taking effect on |
July 1, 2004 shall be 3.0% greater than the rates in effect on |
|
June 30, 2004. These rates shall take
effect only upon |
approval and
implementation of the payment methodologies |
required under Section 5A-12.
|
Notwithstanding any other provisions of this Section, for |
facilities licensed by the Department of Public Health under |
the Nursing Home Care Act as skilled nursing facilities or |
intermediate care facilities, the rates taking effect on |
January 1, 2005 shall be 3% more than the rates in effect on |
December 31, 2004.
|
Notwithstanding any other provision of this Section, for |
facilities licensed by the Department of Public Health under |
the Nursing Home Care Act as skilled nursing facilities or |
intermediate care facilities, effective January 1, 2009, the |
per diem support component of the rates effective on January |
1, 2008, computed using the most recent cost reports on file |
with the Department of Healthcare and Family Services no later |
than April 1, 2005, updated for inflation to January 1, 2006, |
shall be increased to the amount that would have been derived |
using standard Department of Healthcare and Family Services |
methods, procedures, and inflators. |
Notwithstanding any other provisions of this Section, for |
facilities licensed by the Department of Public Health under |
the Nursing Home Care Act as intermediate care facilities that |
are federally defined as Institutions for Mental Disease, or |
facilities licensed by the Department of Public Health under |
the Specialized Mental Health Rehabilitation Act of 2013, a |
|
socio-development component rate equal to 6.6% of the |
facility's nursing component rate as of January 1, 2006 shall |
be established and paid effective July 1, 2006. The |
socio-development component of the rate shall be increased by |
a factor of 2.53 on the first day of the month that begins at |
least 45 days after January 11, 2008 (the effective date of |
Public Act 95-707). As of August 1, 2008, the |
socio-development component rate shall be equal to 6.6% of the |
facility's nursing component rate as of January 1, 2006, |
multiplied by a factor of 3.53. For services provided on or |
after April 1, 2011, or the first day of the month that begins |
at least 45 days after the effective date of this amendatory |
Act of the 96th General Assembly, whichever is later, the |
Illinois Department may by rule adjust these socio-development |
component rates, and may use different adjustment |
methodologies for those facilities participating, and those |
not participating, in the Illinois Department's demonstration |
program pursuant to the provisions of Title 77, Part 300, |
Subpart T of the Illinois Administrative Code, but in no case |
may such rates be diminished below those in effect on August 1, |
2008.
|
For facilities
licensed
by the
Department of Public Health |
under the Nursing Home Care Act as Intermediate
Care for
the |
Developmentally Disabled facilities or as long-term care |
facilities for
residents under 22 years of age, the rates |
taking effect on July 1,
2003 shall
include a statewide |
|
increase of 4%, as defined by the Department.
|
For facilities licensed by the Department of Public Health |
under the
Nursing Home Care Act as Intermediate Care for the |
Developmentally Disabled
facilities or Long Term Care for |
Under Age 22 facilities, the rates taking
effect on the first |
day of the month that begins at least 45 days after the |
effective date of this amendatory Act of the 95th General |
Assembly shall include a statewide increase of 2.5%, as
|
defined by the Department. |
Notwithstanding any other provision of this Section, for |
facilities licensed by the Department of Public Health under |
the Nursing Home Care Act as skilled nursing facilities or |
intermediate care facilities, effective January 1, 2005, |
facility rates shall be increased by the difference between |
(i) a facility's per diem property, liability, and malpractice |
insurance costs as reported in the cost report filed with the |
Department of Public Aid and used to establish rates effective |
July 1, 2001 and (ii) those same costs as reported in the |
facility's 2002 cost report. These costs shall be passed |
through to the facility without caps or limitations, except |
for adjustments required under normal auditing procedures.
|
Rates established effective each July 1 shall govern |
payment
for services rendered throughout that fiscal year, |
except that rates
established on July 1, 1996 shall be |
increased by 6.8% for services
provided on or after January 1, |
1997. Such rates will be based
upon the rates calculated for |
|
the year beginning July 1, 1990, and for
subsequent years |
thereafter until June 30, 2001 shall be based on the
facility |
cost reports
for the facility fiscal year ending at any point |
in time during the previous
calendar year, updated to the |
midpoint of the rate year. The cost report
shall be on file |
with the Department no later than April 1 of the current
rate |
year. Should the cost report not be on file by April 1, the |
Department
shall base the rate on the latest cost report filed |
by each skilled care
facility and intermediate care facility, |
updated to the midpoint of the
current rate year. In |
determining rates for services rendered on and after
July 1, |
1985, fixed time shall not be computed at less than zero. The
|
Department shall not make any alterations of regulations which |
would reduce
any component of the Medicaid rate to a level |
below what that component would
have been utilizing in the |
rate effective on July 1, 1984.
|
(2) Shall take into account the actual costs incurred by |
facilities
in providing services for recipients of skilled |
nursing and intermediate
care services under the medical |
assistance program.
|
(3) Shall take into account the medical and psycho-social
|
characteristics and needs of the patients.
|
(4) Shall take into account the actual costs incurred by |
facilities in
meeting licensing and certification standards |
imposed and prescribed by the
State of Illinois, any of its |
political subdivisions or municipalities and by
the U.S. |
|
Department of Health and Human Services pursuant to Title XIX |
of the
Social Security Act.
|
The Department of Healthcare and Family Services
shall |
develop precise standards for
payments to reimburse nursing |
facilities for any utilization of
appropriate rehabilitative |
personnel for the provision of rehabilitative
services which |
is authorized by federal regulations, including
reimbursement |
for services provided by qualified therapists or qualified
|
assistants, and which is in accordance with accepted |
professional
practices. Reimbursement also may be made for |
utilization of other
supportive personnel under appropriate |
supervision.
|
The Department shall develop enhanced payments to offset |
the additional costs incurred by a
facility serving |
exceptional need residents and shall allocate at least |
$4,000,000 of the funds
collected from the assessment |
established by Section 5B-2 of this Code for such payments. |
For
the purpose of this Section, "exceptional needs" means, |
but need not be limited to, ventilator care and traumatic |
brain injury care. The enhanced payments for exceptional need |
residents under this paragraph are not due and payable, |
however, until (i) the methodologies described in this |
paragraph are approved by the federal government in an |
appropriate State Plan amendment and (ii) the assessment |
imposed by Section 5B-2 of this Code is determined to be a |
permissible tax under Title XIX of the Social Security Act. |
|
Beginning January 1, 2014 the methodologies for |
reimbursement of nursing facility services as provided under |
this Section 5-5.4 shall no longer be applicable for services |
provided on or after January 1, 2014. |
No payment increase under this Section for the MDS |
methodology, exceptional care residents, or the |
socio-development component rate established by Public Act |
96-1530 of the 96th General Assembly and funded by the |
assessment imposed under Section 5B-2 of this Code shall be |
due and payable until after the Department notifies the |
long-term care providers, in writing, that the payment |
methodologies to long-term care providers required under this |
Section have been approved by the Centers for Medicare and |
Medicaid Services of the U.S. Department of Health and Human |
Services and the waivers under 42 CFR 433.68 for the |
assessment imposed by this Section, if necessary, have been |
granted by the Centers for Medicare and Medicaid Services of |
the U.S. Department of Health and Human Services. Upon |
notification to the Department of approval of the payment |
methodologies required under this Section and the waivers |
granted under 42 CFR 433.68, all increased payments otherwise |
due under this Section prior to the date of notification shall |
be due and payable within 90 days of the date federal approval |
is received. |
On and after July 1, 2012, the Department shall reduce any |
rate of reimbursement for services or other payments or alter |
|
any methodologies authorized by this Code to reduce any rate |
of reimbursement for services or other payments in accordance |
with Section 5-5e. |
For facilities licensed by the Department of Public Health |
under the ID/DD Community Care Act as ID/DD Facilities and |
under the MC/DD Act as MC/DD Facilities, subject to federal |
approval, the rates taking effect for services delivered on or |
after August 1, 2019 shall be increased by 3.5% over the rates |
in effect on June 30, 2019. The Department shall adopt rules, |
including emergency rules under subsection (ii) of Section |
5-45 of the Illinois Administrative Procedure Act, to |
implement the provisions of this Section, including wage |
increases for direct care staff. |
For facilities licensed by the Department of Public Health |
under the ID/DD Community Care Act as ID/DD Facilities and |
under the MC/DD Act as MC/DD Facilities, subject to federal |
approval, the rates taking effect on the latter of the |
approval date of the State Plan Amendment for these facilities |
or the Waiver Amendment for the home and community-based |
services settings shall include an increase sufficient to |
provide a $0.26 per hour wage increase to the base wage for |
non-executive staff. The Department shall adopt rules, |
including emergency rules as authorized by Section 5-45 of the |
Illinois Administrative Procedure Act, to implement the |
provisions of
this Section, including wage increases for |
direct care staff. |
|
For facilities licensed by the Department of Public Health |
under the ID/DD Community Care Act as ID/DD Facilities and |
under the MC/DD Act as MC/DD Facilities, subject to federal |
approval of the State Plan Amendment and the Waiver Amendment |
for the home and community-based services settings, the rates |
taking effect for the services delivered on or after July 1, |
2020 shall include an increase sufficient to provide a $1.00 |
per hour wage increase for non-executive staff. For services |
delivered on or after January 1, 2021, subject to federal |
approval of the State Plan Amendment and the Waiver Amendment |
for the home and community-based services settings, shall |
include an increase sufficient to provide a $0.50 per hour |
increase for non-executive staff. The Department shall adopt |
rules, including emergency rules as authorized by Section 5-45 |
of the Illinois Administrative Procedure Act, to implement the |
provisions of this Section, including wage increases for |
direct care staff. |
For facilities licensed by the Department of Public Health |
under the ID/DD Community Care Act as ID/DD Facilities and |
under the MC/DD Act as MC/DD Facilities, subject to federal |
approval of the State Plan Amendment, the rates taking effect |
for the residential services delivered on or after July 1, |
2021, shall include an increase sufficient to provide a $0.50 |
per hour increase for aides in the rate methodology. For |
facilities licensed by the Department of Public Health under |
the ID/DD Community Care Act as ID/DD Facilities and under the |
|
MC/DD Act as MC/DD Facilities, subject to federal approval of |
the State Plan Amendment, the rates taking effect for the |
residential services delivered on or after January 1, 2022 |
shall include an increase sufficient to provide a $1.00 per |
hour increase for aides in the rate methodology. In addition, |
for residential services delivered on or after January 1, 2022 |
such rates shall include an increase sufficient to provide |
wages for all residential non-executive direct care staff, |
excluding aides, at the federal Department of Labor, Bureau of |
Labor Statistics' average wage as defined in rule by the |
Department. The Department shall adopt rules, including |
emergency rules as authorized by Section 5-45 of the Illinois |
Administrative Procedure Act, to implement the provisions of |
this Section. |
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
|
(305 ILCS 5/12-10) (from Ch. 23, par. 12-10)
|
Sec. 12-10. DHS Special Purposes Trust Fund; uses. The DHS |
Special
Purposes Trust Fund, to be held outside the State |
Treasury by the State
Treasurer as ex-officio custodian, shall |
consist of (1) any federal grants
received under Section |
12-4.6 that are not required by Section 12-5 to be paid
into |
the General Revenue Fund or transferred into the Local |
Initiative Fund
under Section 12-10.1 or deposited in the |
Employment and Training Fund under
Section 12-10.3 or in the |
|
special account established and maintained in that
Fund as |
provided
in that Section; (2) grants, gifts or legacies of |
moneys or securities
received under Section 12-4.18; (3) |
grants received under Section 12-4.19; and
(4) funds for child |
care and development services. Disbursements from this
Fund |
shall be only for the purposes authorized by the |
aforementioned Sections.
|
Disbursements from this Fund shall be by warrants drawn by |
the State
Comptroller on receipt of vouchers duly executed and |
certified by the Illinois
Department of Human Services, |
including payment to the Health Insurance
Reserve Fund for |
group insurance costs at the rate certified by the Department
|
of Central Management Services. |
In addition to any other transfers that may be provided |
for by law, the State Comptroller shall direct and the State |
Treasurer shall transfer from the DHS Special Purposes Trust |
Fund into the Governor's Grant Fund such amounts as may be |
directed in writing by the Secretary of Human Services.
|
In addition to any other transfers that may be provided |
for by law, the State Comptroller shall direct and the State |
Treasurer shall transfer from the DHS Special Purposes Trust |
Fund into the Employment and Training fund such amounts as may |
be directed in writing by the Secretary of Human Services. All |
federal monies received as reimbursement for expenditures from |
the
General Revenue Fund, and which were made for the purposes |
authorized for
expenditures from the DHS Special Purposes |
|
Trust Fund, shall be deposited
by the Department into the |
General Revenue Fund.
|
(Source: P.A. 101-10, eff. 6-5-19.)
|
(305 ILCS 5/12-10.3) (from Ch. 23, par. 12-10.3)
|
Sec. 12-10.3. Employment and Training Fund; uses.
|
(a) The Employment and Training Fund is hereby created in |
the State
Treasury for the purpose of receiving and disbursing |
moneys in accordance
with the provisions of Title IV-A of the |
federal Social Security Act; the Food Stamp
Act, Title 7 of the |
United States Code; and related rules and regulations
|
governing the use of those moneys for the purposes of |
providing employment
and training services, supportive |
services, cash assistance payments, short-term non-recurrent |
payments, and other related social services. Beginning in |
fiscal year 2022, the Employment and Training Fund may receive |
revenues from State, federal, and private sources related to |
child care services and programs.
|
(b) All federal funds received by the Illinois Department |
as
reimbursement for expenditures for employment and training |
programs made by
the Illinois Department from grants, gifts, |
or legacies as provided in
Section 12-4.18 or by an entity |
other than the Department, and all federal funds received from |
the Emergency Contingency Fund for State Temporary Assistance |
for Needy Families Programs established by the American |
Recovery and Reinvestment Act of 2009,
shall be deposited into |
|
the Employment and Training Fund.
|
(c) Except as provided in subsection (d) of this Section, |
the
Employment and Training Fund shall be administered by the |
Illinois
Department, and the Illinois Department may make |
payments from the
Employment and Training Fund to clients or |
to public and private entities on behalf of clients for |
employment and training services, supportive services, cash |
assistance payments, short-term non-recurrent payments, child |
care services and child care related programs, and other |
related social services consistent with the purposes |
authorized under this Code.
|
(d) (Blank).
|
(e) The Illinois Department shall execute a written grant |
agreement contract when
purchasing employment and training |
services from entities qualified to
provide services under
the |
programs. The contract shall be filed with the Illinois |
Department
and the State Comptroller.
|
(Source: P.A. 96-45, eff. 7-15-09.)
|
Section 3-125. The Illinois Affordable Housing Act is |
amended by changing Section 5 as follows:
|
(310 ILCS 65/5) (from Ch. 67 1/2, par. 1255)
|
Sec. 5. Illinois Affordable Housing Trust Fund.
|
(a) There is hereby
created the Illinois Affordable |
Housing Trust Fund, hereafter referred to
in this Act as the |
|
"Trust Fund" to be held as a separate fund within the
State |
Treasury and to be administered by the Program Administrator. |
The
purpose of the Trust Fund is to finance projects of the |
Illinois Affordable
Housing Program as authorized and approved |
by the Program Administrator.
The Funding Agent shall |
establish, within the Trust Fund, a General Account,
a Bond |
Account, a Commitment Account and a Development Credits
|
Account.
The Funding Agent shall authorize distribution of |
Trust Fund moneys to the
Program Administrator or a payee |
designated by the Program Administrator for
purposes |
authorized by this Act. After
receipt of the Trust Fund moneys |
by the Program Administrator or designated
payee, the Program |
Administrator shall ensure that all those
moneys are expended |
for a public purpose and only as authorized by this Act.
|
(b) Except as otherwise provided in Section 8(c) of this |
Act, there
shall be deposited in the Trust Fund such amounts as |
may become available
under the provisions of this Act, |
including,
but not limited to:
|
(1) all receipts, including dividends, principal and |
interest
repayments attributable to any loans or |
agreements
funded from the Trust Fund;
|
(2) all proceeds of assets of whatever nature received |
by the
Program Administrator, and attributable to default |
with
respect to loans or
agreements funded from the Trust |
Fund;
|
(3) any appropriations, grants or gifts of funds or |
|
property, or financial
or other aid from any federal or |
State agency or
body, local government or any other public |
organization or private individual
made to the Trust Fund;
|
(4) any income received as a result of the investment |
of moneys in
the Trust Fund;
|
(5) all fees or charges collected by the Program |
Administrator or
Funding Agent pursuant to this Act;
|
(6) an amount equal to one half of all proceeds |
collected by the
Funding Agent pursuant to Section 3 of |
the Real Estate Transfer Tax
Act, as amended;
|
(7) other funds as appropriated by the General |
Assembly; and
|
(8) any income, less costs and fees associated with |
the Program Escrow,
received by the Program Administrator |
that is derived from Trust Fund Moneys
held in the Program |
Escrow prior to expenditure of such Trust Fund Moneys. |
(c) Additional Trust Fund Purpose: Receipt and use of |
federal funding for programs responding to the COVID-19 public |
health emergency. Notwithstanding any other provision of this |
Act or any other law limiting or directing the use of the Trust |
Fund, the Trust Fund may receive, directly or indirectly, |
federal funds from the Homeowner Assistance Fund authorized |
under Section 3206 of the federal American Rescue Plan Act of |
2021 (Public Law 117-2). Any such funds shall be deposited |
into a Homeowner Assistance Account which shall be established |
within the Trust Fund by the Funding Agent so that such funds |
|
can be accounted for separately from other funds in the Trust |
Fund. Such funds may be used only in the manner and for the |
purposes authorized in Section 3206 of the American Rescue |
Plan Act of 2021 and in related federal guidance. Also, the |
Trust Fund may receive, directly or indirectly, federal funds |
from the Emergency Rental Assistance Program authorized under |
Section 3201 of the federal American Rescue Plan Act of 2021 |
and Section 501 of Subtitle A of Title V of Division N of the |
Consolidated Appropriations Act, 2021 (Public Law 116–260). |
Any such funds shall be deposited into an Emergency Rental |
Assistance Account which shall be established within the Trust |
Fund by the Funding Agent so that such funds can be accounted |
for separately from other funds in the Trust Fund. Such funds |
may be used only in the manner and for the purposes authorized |
in Section 3201 of the American Rescue Plan Act of 2021 and in |
related federal guidance. Expenditures under this subsection |
(c) are subject to annual appropriation to the Funding Agent. |
Unless used in this subsection (c), the defined terms set |
forth in Section 3 shall not apply to funds received pursuant |
to the American Rescue Plan Act of 2021. Notwithstanding any |
other provision of this Act or any other law limiting or |
directing the use of the Trust Fund, funds received under the |
American Rescue Plan Act of 2021 are not subject to the terms |
and provisions of this Act except as specifically set forth in |
this subsection (c).
|
(Source: P.A. 91-357, eff. 7-29-99.)
|
|
Section 3-130. The Environmental Protection Act is amended |
by changing Sections 22.15, 22.59, and 57.11 as follows:
|
(415 ILCS 5/22.15) (from Ch. 111 1/2, par. 1022.15)
|
Sec. 22.15. Solid Waste Management Fund; fees.
|
(a) There is hereby created within the State Treasury a
|
special fund to be known as the Solid Waste Management Fund, to |
be
constituted from the fees collected by the State pursuant |
to this Section,
from repayments of loans made from the Fund |
for solid waste projects, from registration fees collected |
pursuant to the Consumer Electronics Recycling Act, and from |
amounts transferred into the Fund pursuant to Public Act |
100-433.
Moneys received by the Department of Commerce and |
Economic Opportunity
in repayment of loans made pursuant to |
the Illinois Solid Waste Management
Act shall be deposited |
into the General Revenue Fund.
|
(b) The Agency shall assess and collect a
fee in the amount |
set forth herein from the owner or operator of each sanitary
|
landfill permitted or required to be permitted by the Agency |
to dispose of
solid waste if the sanitary landfill is located |
off the site where such waste
was produced and if such sanitary |
landfill is owned, controlled, and operated
by a person other |
than the generator of such waste. The Agency shall deposit
all |
fees collected into the Solid Waste Management Fund. If a site |
is
contiguous to one or more landfills owned or operated by the |
|
same person, the
volumes permanently disposed of by each |
landfill shall be combined for purposes
of determining the fee |
under this subsection. Beginning on July 1, 2018, and on the |
first day of each month thereafter during fiscal years 2019 |
through 2022 2021 , the State Comptroller shall direct and |
State Treasurer shall transfer an amount equal to 1/12 of |
$5,000,000 per fiscal year from the Solid Waste Management |
Fund to the General Revenue Fund.
|
(1) If more than 150,000 cubic yards of non-hazardous |
solid waste is
permanently disposed of at a site in a |
calendar year, the owner or operator
shall either pay a |
fee of 95 cents per cubic yard or,
alternatively, the |
owner or operator may weigh the quantity of the solid |
waste
permanently disposed of with a device for which |
certification has been obtained
under the Weights and |
Measures Act and pay a fee of $2.00 per
ton of solid waste |
permanently disposed of. In no case shall the fee |
collected
or paid by the owner or operator under this |
paragraph exceed $1.55 per cubic yard or $3.27 per ton.
|
(2) If more than 100,000 cubic yards but not more than |
150,000 cubic
yards of non-hazardous waste is permanently |
disposed of at a site in a calendar
year, the owner or |
operator shall pay a fee of $52,630.
|
(3) If more than 50,000 cubic yards but not more than |
100,000 cubic
yards of non-hazardous solid waste is |
permanently disposed of at a site
in a calendar year, the |
|
owner or operator shall pay a fee of $23,790.
|
(4) If more than 10,000 cubic yards but not more than |
50,000 cubic
yards of non-hazardous solid waste is |
permanently disposed of at a site
in a calendar year, the |
owner or operator shall pay a fee of $7,260.
|
(5) If not more than 10,000 cubic yards of |
non-hazardous solid waste is
permanently disposed of at a |
site in a calendar year, the owner or operator
shall pay a |
fee of $1050.
|
(c) (Blank).
|
(d) The Agency shall establish rules relating to the |
collection of the
fees authorized by this Section. Such rules |
shall include, but not be
limited to:
|
(1) necessary records identifying the quantities of |
solid waste received
or disposed;
|
(2) the form and submission of reports to accompany |
the payment of fees
to the Agency;
|
(3) the time and manner of payment of fees to the |
Agency, which payments
shall not be more often than |
quarterly; and
|
(4) procedures setting forth criteria establishing |
when an owner or
operator may measure by weight or volume |
during any given quarter or other
fee payment period.
|
(e) Pursuant to appropriation, all monies in the Solid |
Waste Management
Fund shall be used by the Agency and the |
Department of Commerce and Economic Opportunity for the |
|
purposes set forth in this Section and in the Illinois
Solid |
Waste Management Act, including for the costs of fee |
collection and
administration, and for the administration of |
(1) the Consumer Electronics Recycling Act and (2) until |
January 1, 2020, the Electronic Products Recycling and Reuse |
Act.
|
(f) The Agency is authorized to enter into such agreements |
and to
promulgate such rules as are necessary to carry out its |
duties under this
Section and the Illinois Solid Waste |
Management Act.
|
(g) On the first day of January, April, July, and October |
of each year,
beginning on July 1, 1996, the State Comptroller |
and Treasurer shall
transfer $500,000 from the Solid Waste |
Management Fund to the Hazardous Waste
Fund. Moneys |
transferred under this subsection (g) shall be used only for |
the
purposes set forth in item (1) of subsection (d) of Section |
22.2.
|
(h) The Agency is authorized to provide financial |
assistance to units of
local government for the performance of |
inspecting, investigating and
enforcement activities pursuant |
to Section 4(r) at nonhazardous solid
waste disposal sites.
|
(i) The Agency is authorized to conduct household waste |
collection and
disposal programs.
|
(j) A unit of local government, as defined in the Local |
Solid Waste Disposal
Act, in which a solid waste disposal |
facility is located may establish a fee,
tax, or surcharge |
|
with regard to the permanent disposal of solid waste.
All |
fees, taxes, and surcharges collected under this subsection |
shall be
utilized for solid waste management purposes, |
including long-term monitoring
and maintenance of landfills, |
planning, implementation, inspection, enforcement
and other |
activities consistent with the Solid Waste Management Act and |
the
Local Solid Waste Disposal Act, or for any other |
environment-related purpose,
including but not limited to an |
environment-related public works project, but
not for the |
construction of a new pollution control facility other than a
|
household hazardous waste facility. However, the total fee, |
tax or surcharge
imposed by all units of local government |
under this subsection (j) upon the
solid waste disposal |
facility shall not exceed:
|
(1) 60¢ per cubic yard if more than 150,000 cubic |
yards of non-hazardous
solid waste is permanently disposed |
of at the site in a calendar year, unless
the owner or |
operator weighs the quantity of the solid waste received |
with a
device for which certification has been obtained |
under the Weights and Measures
Act, in which case the fee |
shall not exceed $1.27 per ton of solid waste
permanently |
disposed of.
|
(2) $33,350 if more than 100,000
cubic yards, but not |
more than 150,000 cubic yards, of non-hazardous waste
is |
permanently disposed of at the site in a calendar year.
|
(3) $15,500 if more than 50,000 cubic
yards, but not |
|
more than 100,000 cubic yards, of non-hazardous solid |
waste is
permanently disposed of at the site in a calendar |
year.
|
(4) $4,650 if more than 10,000 cubic
yards, but not |
more than 50,000 cubic yards, of non-hazardous solid waste
|
is permanently disposed of at the site in a calendar year.
|
(5) $650 if not more than 10,000 cubic
yards of |
non-hazardous solid waste is permanently disposed of at |
the site in
a calendar year.
|
The corporate authorities of the unit of local government
|
may use proceeds from the fee, tax, or surcharge to reimburse a |
highway
commissioner whose road district lies wholly or |
partially within the
corporate limits of the unit of local |
government for expenses incurred in
the removal of |
nonhazardous, nonfluid municipal waste that has been dumped
on |
public property in violation of a State law or local |
ordinance.
|
A county or Municipal Joint Action Agency that imposes a |
fee, tax, or
surcharge under this subsection may use the |
proceeds thereof to reimburse a
municipality that lies wholly |
or partially within its boundaries for expenses
incurred in |
the removal of nonhazardous, nonfluid municipal waste that has |
been
dumped on public property in violation of a State law or |
local ordinance.
|
If the fees are to be used to conduct a local sanitary |
landfill
inspection or enforcement program, the unit of local |
|
government must enter
into a written delegation agreement with |
the Agency pursuant to subsection
(r) of Section 4. The unit of |
local government and the Agency shall enter
into such a |
written delegation agreement within 60 days after the
|
establishment of such fees. At least annually,
the Agency |
shall conduct an audit of the expenditures made by units of |
local
government from the funds granted by the Agency to the |
units of local
government for purposes of local sanitary |
landfill inspection and enforcement
programs, to ensure that |
the funds have been expended for the prescribed
purposes under |
the grant.
|
The fees, taxes or surcharges collected under this |
subsection (j) shall
be placed by the unit of local government |
in a separate fund, and the
interest received on the moneys in |
the fund shall be credited to the fund. The
monies in the fund |
may be accumulated over a period of years to be
expended in |
accordance with this subsection.
|
A unit of local government, as defined in the Local Solid |
Waste Disposal
Act, shall prepare and distribute to the |
Agency, in April of each year, a
report that details spending |
plans for monies collected in accordance with
this subsection. |
The report will at a minimum include the following:
|
(1) The total monies collected pursuant to this |
subsection.
|
(2) The most current balance of monies collected |
pursuant to this
subsection.
|
|
(3) An itemized accounting of all monies expended for |
the previous year
pursuant to this subsection.
|
(4) An estimation of monies to be collected for the |
following 3
years pursuant to this subsection.
|
(5) A narrative detailing the general direction and |
scope of future
expenditures for one, 2 and 3 years.
|
The exemptions granted under Sections 22.16 and 22.16a, |
and under
subsection (k) of this Section, shall be applicable |
to any fee,
tax or surcharge imposed under this subsection |
(j); except that the fee,
tax or surcharge authorized to be |
imposed under this subsection (j) may be
made applicable by a |
unit of local government to the permanent disposal of
solid |
waste after December 31, 1986, under any contract lawfully |
executed
before June 1, 1986 under which more than 150,000 |
cubic yards (or 50,000 tons)
of solid waste is to be |
permanently disposed of, even though the waste is
exempt from |
the fee imposed by the State under subsection (b) of this |
Section
pursuant to an exemption granted under Section 22.16.
|
(k) In accordance with the findings and purposes of the |
Illinois Solid
Waste Management Act, beginning January 1, 1989 |
the fee under subsection
(b) and the fee, tax or surcharge |
under subsection (j) shall not apply to:
|
(1) waste which is hazardous waste;
|
(2) waste which is pollution control waste;
|
(3) waste from recycling, reclamation or reuse |
processes which have been
approved by the Agency as being |
|
designed to remove any contaminant from
wastes so as to |
render such wastes reusable, provided that the process
|
renders at least 50% of the waste reusable;
|
(4) non-hazardous solid waste that is received at a |
sanitary landfill
and composted or recycled through a |
process permitted by the Agency; or
|
(5) any landfill which is permitted by the Agency to |
receive only
demolition or construction debris or |
landscape waste.
|
(Source: P.A. 100-103, eff. 8-11-17; 100-433, eff. 8-25-17; |
100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. |
8-14-18; 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
|
(415 ILCS 5/22.59) |
Sec. 22.59. CCR surface impoundments. |
(a) The General Assembly finds that: |
(1) the State of Illinois has a long-standing policy |
to restore, protect, and enhance the environment, |
including the purity of the air, land, and waters, |
including groundwaters, of this State; |
(2) a clean environment is essential to the growth and |
well-being of this State; |
(3) CCR generated by the electric generating industry |
has caused groundwater contamination and other forms of |
pollution at active and inactive plants throughout this |
State; |
|
(4) environmental laws should be supplemented to |
ensure consistent, responsible regulation of all existing |
CCR surface impoundments; and |
(5) meaningful participation of State residents, |
especially vulnerable populations who may be affected by |
regulatory actions, is critical to ensure that |
environmental justice considerations are incorporated in |
the development of, decision-making related to, and |
implementation of environmental laws and rulemaking that |
protects and improves the well-being of communities in |
this State that bear disproportionate burdens imposed by |
environmental pollution. |
Therefore, the purpose of this Section is to promote a |
healthful environment, including clean water, air, and land, |
meaningful public involvement, and the responsible disposal |
and storage of coal combustion residuals, so as to protect |
public health and to prevent pollution of the environment of |
this State. |
The provisions of this Section shall be liberally |
construed to carry out the purposes of this Section. |
(b) No person shall: |
(1) cause or allow the discharge of any contaminants |
from a CCR surface impoundment into the environment so as |
to cause, directly or indirectly, a violation of this |
Section or any regulations or standards adopted by the |
Board under this Section, either alone or in combination |
|
with contaminants from other sources; |
(2) construct, install, modify, operate, or close any |
CCR surface impoundment without a permit granted by the |
Agency, or so as to violate any conditions imposed by such |
permit, any provision of this Section or any regulations |
or standards adopted by the Board under this Section; or |
(3) cause or allow, directly or indirectly, the |
discharge, deposit, injection, dumping, spilling, leaking, |
or placing of any CCR upon the land in a place and manner |
so as to cause or tend to cause a violation this Section or |
any regulations or standards adopted by the Board under |
this Section. |
(c) For purposes of this Section, a permit issued by the |
Administrator of the United States Environmental Protection |
Agency under Section 4005 of the federal Resource Conservation |
and Recovery Act, shall be deemed to be a permit under this |
Section and subsection (y) of Section 39. |
(d) Before commencing closure of a CCR surface |
impoundment, in accordance with Board rules, the owner of a |
CCR surface impoundment must submit to the Agency for approval |
a closure alternatives analysis that analyzes all closure |
methods being considered and that otherwise satisfies all |
closure requirements adopted by the Board under this Act. |
Complete removal of CCR, as specified by the Board's rules, |
from the CCR surface impoundment must be considered and |
analyzed. Section 3.405 does not apply to the Board's rules |
|
specifying complete removal of CCR. The selected closure |
method must ensure compliance with regulations adopted by the |
Board pursuant to this Section. |
(e) Owners or operators of CCR surface impoundments who |
have submitted a closure plan to the Agency before May 1, 2019, |
and who have completed closure prior to 24 months after July |
30, 2019 ( the effective date of Public Act 101-171) this |
amendatory Act of the 101st General Assembly shall not be |
required to obtain a construction permit for the surface |
impoundment closure under this Section. |
(f) Except for the State, its agencies and institutions, a |
unit of local government, or not-for-profit electric |
cooperative as defined in Section 3.4 of the Electric Supplier |
Act, any person who owns or operates a CCR surface impoundment |
in this State shall post with the Agency a performance bond or |
other security for the purpose of: (i) ensuring closure of the |
CCR surface impoundment and post-closure care in accordance |
with this Act and its rules; and (ii) insuring remediation of |
releases from the CCR surface impoundment. The only acceptable |
forms of financial assurance are: a trust fund, a surety bond |
guaranteeing payment, a surety bond guaranteeing performance, |
or an irrevocable letter of credit. |
(1) The cost estimate for the post-closure care of a |
CCR surface impoundment shall be calculated using a |
30-year post-closure care period or such longer period as |
may be approved by the Agency under Board or federal |
|
rules. |
(2) The Agency is authorized to enter into such |
contracts and agreements as it may deem necessary to carry |
out the purposes of this Section. Neither the State, nor |
the Director, nor any State employee shall be liable for |
any damages or injuries arising out of or resulting from |
any action taken under this Section. |
(3) The Agency shall have the authority to approve or |
disapprove any performance bond or other security posted |
under this subsection. Any person whose performance bond |
or other security is disapproved by the Agency may contest |
the disapproval as a permit denial appeal pursuant to |
Section 40. |
(g) The Board shall adopt rules establishing construction |
permit requirements, operating permit requirements, design |
standards, reporting, financial assurance, and closure and |
post-closure care requirements for CCR surface impoundments. |
Not later than 8 months after July 30, 2019 ( the effective date |
of Public Act 101-171) this amendatory Act of the 101st |
General Assembly the Agency shall propose, and not later than |
one year after receipt of the Agency's proposal the Board |
shall adopt, rules under this Section. The rules must, at a |
minimum: |
(1) be at least as protective and comprehensive as the |
federal regulations or amendments thereto promulgated by |
the Administrator of the United States Environmental |
|
Protection Agency in Subpart D of 40 CFR 257 governing CCR |
surface impoundments; |
(2) specify the minimum contents of CCR surface |
impoundment construction and operating permit |
applications, including the closure alternatives analysis |
required under subsection (d); |
(3) specify which types of permits include |
requirements for closure, post-closure, remediation and |
all other requirements applicable to CCR surface |
impoundments; |
(4) specify when permit applications for existing CCR |
surface impoundments must be submitted, taking into |
consideration whether the CCR surface impoundment must |
close under the RCRA; |
(5) specify standards for review and approval by the |
Agency of CCR surface impoundment permit applications; |
(6) specify meaningful public participation procedures |
for the issuance of CCR surface impoundment construction |
and operating permits, including, but not limited to, |
public notice of the submission of permit applications, an |
opportunity for the submission of public comments, an |
opportunity for a public hearing prior to permit issuance, |
and a summary and response of the comments prepared by the |
Agency; |
(7) prescribe the type and amount of the performance |
bonds or other securities required under subsection (f), |
|
and the conditions under which the State is entitled to |
collect moneys from such performance bonds or other |
securities; |
(8) specify a procedure to identify areas of |
environmental justice concern in relation to CCR surface |
impoundments; |
(9) specify a method to prioritize CCR surface |
impoundments required to close under RCRA if not otherwise |
specified by the United States Environmental Protection |
Agency, so that the CCR surface impoundments with the |
highest risk to public health and the environment, and |
areas of environmental justice concern are given first |
priority; |
(10) define when complete removal of CCR is achieved |
and specify the standards for responsible removal of CCR |
from CCR surface impoundments, including, but not limited |
to, dust controls and the protection of adjacent surface |
water and groundwater; and |
(11) describe the process and standards for |
identifying a specific alternative source of groundwater |
pollution when the owner or operator of the CCR surface |
impoundment believes that groundwater contamination on the |
site is not from the CCR surface impoundment. |
(h) Any owner of a CCR surface impoundment that generates |
CCR and sells or otherwise provides coal combustion byproducts |
pursuant to Section 3.135 shall, every 12 months, post on its |
|
publicly available website a report specifying the volume or |
weight of CCR, in cubic yards or tons, that it sold or provided |
during the past 12 months. |
(i) The owner of a CCR surface impoundment shall post all |
closure plans, permit applications, and supporting |
documentation, as well as any Agency approval of the plans or |
applications on its publicly available website. |
(j) The owner or operator of a CCR surface impoundment |
shall pay the following fees: |
(1) An initial fee to the Agency within 6 months after |
July 30, 2019 ( the effective date of Public Act 101-171) |
this amendatory Act of the 101st General Assembly of: |
$50,000 for each closed CCR surface impoundment; |
and |
$75,000 for each CCR surface impoundment that have |
not completed closure. |
(2) Annual fees to the Agency, beginning on July 1, |
2020, of: |
$25,000 for each CCR surface impoundment that has |
not completed closure; and |
$15,000 for each CCR surface impoundment that has |
completed closure, but has not completed post-closure |
care. |
(k) All fees collected by the Agency under subsection (j) |
shall be deposited into the Environmental Protection Permit |
and Inspection Fund. |
|
(l) The Coal Combustion Residual Surface Impoundment |
Financial Assurance Fund is created as a special fund in the |
State treasury. Any moneys forfeited to the State of Illinois |
from any performance bond or other security required under |
this Section shall be placed in the Coal Combustion Residual |
Surface Impoundment Financial Assurance Fund and shall, upon |
approval by the Governor and the Director, be used by the |
Agency for the purposes for which such performance bond or |
other security was issued. The Coal Combustion Residual |
Surface Impoundment Financial Assurance Fund is not subject to |
the provisions of subsection (c) of Section 5 of the State |
Finance Act. |
(m) The provisions of this Section shall apply, without |
limitation, to all existing CCR surface impoundments and any |
CCR surface impoundments constructed after July 30, 2019 ( the |
effective date of Public Act 101-171) this amendatory Act of |
the 101st General Assembly , except to the extent prohibited by |
the Illinois or United States Constitutions.
|
(Source: P.A. 101-171, eff. 7-30-19; revised 10-22-19.)
|
(415 ILCS 5/57.11) |
Sec. 57.11. Underground Storage Tank Fund; creation. |
(a) There is hereby created in the State Treasury a |
special fund
to be known as the Underground Storage Tank Fund. |
There shall be deposited
into the Underground Storage Tank |
Fund all moneys received by the Office of the
State Fire |
|
Marshal as fees for underground storage tanks under Sections 4 |
and 5
of the Gasoline Storage Act, fees pursuant to the Motor |
Fuel Tax Law, and beginning July 1, 2013, payments pursuant to |
the Use Tax Act, the Service Use Tax Act, the Service |
Occupation Tax Act, and the Retailers' Occupation Tax Act.
All |
amounts held in the Underground Storage Tank Fund shall be |
invested at
interest by the State Treasurer. All income earned |
from the investments shall
be deposited into the Underground |
Storage Tank Fund no less frequently than
quarterly. In |
addition to any other transfers that may be provided for by |
law, beginning on July 1, 2018 and on the first day of each |
month thereafter during fiscal years 2019 through 2022 2021 |
only, the State Comptroller shall direct and the State |
Treasurer shall transfer an amount equal to 1/12 of |
$10,000,000 from the Underground Storage Tank Fund to the |
General Revenue Fund. Moneys in the Underground Storage Tank |
Fund, pursuant to
appropriation, may be used by the Agency and |
the Office of the State Fire
Marshal for the following |
purposes: |
(1) To take action authorized under Section 57.12 to |
recover costs under
Section 57.12. |
(2) To assist in the reduction and mitigation of |
damage caused by leaks
from underground storage tanks, |
including but not limited to, providing
alternative water |
supplies to persons whose drinking water has become
|
contaminated as a result of those leaks. |
|
(3) To be used as a matching amount towards federal |
assistance relative to
the release of petroleum from |
underground storage tanks. |
(4) For the costs of administering activities of the |
Agency and the Office
of the State Fire Marshal relative |
to the Underground Storage Tank Fund. |
(5) For payment of costs of corrective action incurred |
by and
indemnification to operators of underground storage |
tanks as provided in this
Title. |
(6) For a total of 2 demonstration projects in amounts |
in excess of a
$10,000 deductible charge designed to |
assess the viability of corrective action
projects at |
sites which have experienced contamination from petroleum |
releases.
Such demonstration projects shall be conducted |
in accordance with the provision
of this Title. |
(7) Subject to appropriation, moneys in the |
Underground Storage Tank Fund
may also be used by the |
Department of Revenue for the costs of administering
its |
activities relative to the Fund and for refunds provided |
for in Section
13a.8 of the Motor Fuel Tax Act. |
(b) Moneys in the Underground Storage Tank Fund may, |
pursuant to
appropriation, be used by the Office of the State |
Fire Marshal or the Agency to
take whatever emergency action |
is necessary or appropriate to assure that the
public health |
or safety is not threatened whenever there is a release or
|
substantial threat of a release of petroleum from an |
|
underground storage tank
and for the costs of administering |
its activities relative to the Underground
Storage Tank Fund. |
(c) Beginning July 1, 1993, the Governor shall certify to |
the State
Comptroller and State Treasurer the monthly amount |
necessary to pay debt
service on State obligations issued |
pursuant to Section 6 of the General
Obligation Bond Act. On |
the last day of each month, the Comptroller shall order
|
transferred and the Treasurer shall transfer from the |
Underground Storage Tank
Fund to the General Obligation Bond |
Retirement and Interest Fund the amount
certified by the |
Governor, plus any cumulative deficiency in those transfers
|
for prior months. |
(d) Except as provided in subsection (c) of this Section, |
the Underground Storage Tank Fund is not subject to |
administrative charges authorized under Section 8h of the |
State Finance Act that would in any way transfer any funds from |
the Underground Storage Tank Fund into any other fund of the |
State. |
(e) Each fiscal year, subject to appropriation, the Agency |
may commit up to $10,000,000 of the moneys in the Underground |
Storage Tank Fund to the payment of corrective action costs |
for legacy sites that meet one or more of the following |
criteria as a result of the underground storage tank release: |
(i) the presence of free product, (ii) contamination within a |
regulated recharge area, a wellhead protection area, or the |
setback zone of a potable water supply well, (iii) |
|
contamination extending beyond the boundaries of the site |
where the release occurred, or (iv) such other criteria as may |
be adopted in Agency rules. |
(1) Fund moneys committed under this subsection (e) |
shall be held in the Fund for payment of the corrective |
action costs for which the moneys were committed. |
(2) The Agency may adopt rules governing the |
commitment of Fund moneys under this subsection (e). |
(3) This subsection (e) does not limit the use of Fund |
moneys at legacy sites as otherwise provided under this |
Title. |
(4) For the purposes of this subsection (e), the term |
"legacy site" means a site for which (i) an underground |
storage tank release was reported prior to January 1, |
2005, (ii) the owner or operator has been determined |
eligible to receive payment from the Fund for corrective |
action costs, and (iii) the Agency did not receive any |
applications for payment prior to January 1, 2010. |
(f) Beginning July 1, 2013, if the amounts deposited into |
the Fund from moneys received by the Office of the State Fire |
Marshal as fees for underground storage tanks under Sections 4 |
and 5 of the Gasoline Storage Act and as fees pursuant to the |
Motor Fuel Tax Law during a State fiscal year are sufficient to |
pay all claims for payment by the fund received during that |
State fiscal year, then the amount of any payments into the |
fund pursuant to the Use Tax Act, the Service Use Tax Act, the |
|
Service Occupation Tax Act, and the Retailers' Occupation Tax |
Act during that State fiscal year shall be deposited as |
follows: 75% thereof shall be paid into the State treasury and |
25% shall be reserved in a special account and used only for |
the transfer to the Common School Fund as part of the monthly |
transfer from the General Revenue Fund in accordance with |
Section 8a of the State Finance Act. |
(Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19; |
101-636, eff. 6-10-20.)
|
Section 3-135. The Unified Code of Corrections is amended |
by changing Sections 3-12-3a, 3-12-6, and 5-9-1.9 as follows:
|
(730 ILCS 5/3-12-3a) (from Ch. 38, par. 1003-12-3a)
|
Sec. 3-12-3a. Contracts, leases, and business agreements. |
(a) The
Department shall promulgate such rules and |
policies as it deems necessary to establish, manage, and |
operate its Illinois Correctional Industries division
for the |
purpose of utilizing committed persons in the
manufacture of |
food stuffs, finished goods or wares. To the extent not |
inconsistent with the function and role of the ICI, the |
Department may enter into a contract, lease, or other type of |
business agreement, not to exceed 20 years, with any private |
corporation, partnership, person, or other business entity for |
the purpose of utilizing committed persons in the provision of |
services or for any other business or commercial enterprise |
|
deemed by the Department to be consistent with proper training |
and rehabilitation of committed persons.
|
In fiscal year 2021 and 2022, the Department shall oversee |
the Except as otherwise provided in this paragraph, Illinois |
Correctional Industries' spending authority shall be separate |
and apart from the Department's budget and appropriations. |
Control of Illinois Correctional Industries accounting |
processes and budget requests to the General Assembly, other |
budgetary processes, audits by the Office of the Auditor |
General, and computer processes shall be returned to Illinois |
Correctional Industries . For fiscal year 2021 and 2022, the |
only, its spending authority of Illinois Correctional |
Industries shall no longer be separate and apart from the |
Department's budget and appropriations, and the Department |
shall control its accounting processes, budgets, audits and |
computer processes in accordance with any Department rules and |
policies. |
(b) The Department shall be permitted to construct |
buildings on State
property for the purposes identified in |
subsection (a) and to lease for a
period not to exceed 20 years |
any building or portion thereof on State
property for the |
purposes identified in subsection (a).
|
(c) Any contract or other business agreement referenced in
|
subsection (a) shall include a provision requiring that all |
committed
persons assigned receive in connection with their |
assignment such
vocational training and/or apprenticeship |
|
programs as the Department deems appropriate.
|
(d) Committed persons assigned in accordance with this |
Section shall be
compensated in accordance with the provisions |
of Section 3-12-5.
|
(Source: P.A. 101-636, eff. 6-10-20.)
|
(730 ILCS 5/3-12-6) (from Ch. 38, par. 1003-12-6)
|
Sec. 3-12-6. Programs. Through its Illinois Correctional |
Industries division, the Department shall establish |
commercial, business, and manufacturing programs for the sale |
of finished goods and processed food and beverages to the |
State, its political units, agencies, and other public |
institutions. Illinois Correctional Industries shall |
establish, operate, and maintain manufacturing and food and |
beverage production in the Department facilities and provide |
food for the Department institutions and for the mental health |
and developmental disabilities institutions of the Department |
of Human Services and the institutions of the Department of |
Veterans' Affairs. |
Illinois Correctional Industries shall be administered by |
a chief executive officer. The chief executive officer shall |
report to the Director of the Department or the Director's |
designee. The chief executive officer shall administer the |
commercial and business programs of ICI for inmate workers in |
the custody of the Department of Corrections. |
The chief executive officer shall have such assistants as |
|
are required for sales staff, manufacturing, budget, fiscal, |
accounting, computer, human services, and personnel as |
necessary to run its commercial and business programs. |
Illinois Correctional Industries shall have a financial |
officer who shall report to the chief executive officer. The |
financial officer shall: (i) assist in the development and |
presentation of the Department budget submission; (ii) manage |
and control the spending authority of ICI; and (iii) provide |
oversight of the financial activities of ICI, both internally |
and through coordination with the Department fiscal operations |
personnel, including accounting processes, budget submissions, |
other budgetary processes, audits by the Office of the Auditor |
General, and computer processes. For fiscal year 2021 and 2022 |
only , the financial officer shall coordinate and cooperate |
with the Department's chief financial officer to perform the |
functions listed in this paragraph. |
Illinois Correctional Industries shall be located in |
Springfield. The chief executive officer of Illinois |
Correctional Industries
shall assign personnel to
direct the |
production of goods and shall employ committed persons
|
assigned by the chief administrative officer. The Department |
of Corrections may
direct such other vocational programs as it |
deems necessary for the rehabilitation of inmates, which shall |
be separate and apart from, and not in conflict with, programs |
of Illinois Correctional Industries.
|
(Source: P.A. 101-636, eff. 6-10-20.)
|
|
(730 ILCS 5/5-9-1.9)
|
Sec. 5-9-1.9. DUI analysis fee.
|
(a) "Crime laboratory" means a not-for-profit laboratory |
substantially
funded by a single unit or combination of units |
of local government or the
State of
Illinois that regularly |
employs at least one person engaged in the DUI
analysis of |
blood, other bodily substance, and urine for criminal justice |
agencies in criminal matters
and provides testimony with |
respect to such examinations.
|
"DUI analysis" means an analysis of blood, other bodily |
substance, or urine for purposes of
determining whether a |
violation of Section 11-501 of the Illinois Vehicle Code
has |
occurred.
|
(b) (Blank).
|
(c) In addition to any other disposition made under the |
provisions of
the Juvenile Court Act of 1987, any minor |
adjudicated delinquent for an offense
which if committed by an |
adult would constitute a violation of Section 11-501
of the |
Illinois Vehicle Code shall pay a crime laboratory DUI |
analysis assessment
of $150 for each adjudication. Upon |
verified petition of the minor, the
court may suspend payment |
of all or part of the assessment if it finds
that the minor |
does not have the ability to pay the assessment. The parent, |
guardian,
or legal custodian of the minor may pay some or all |
of the assessment on the minor's
behalf.
|
|
(d) All crime laboratory DUI analysis assessments provided |
for by this Section
shall
be collected by the clerk of the |
court and forwarded to the appropriate crime
laboratory DUI |
fund as provided in subsection (f).
|
(e) Crime laboratory funds shall be established as |
follows:
|
(1) A unit of local government that maintains a crime |
laboratory may
establish a crime laboratory DUI fund |
within the office of the county or
municipal treasurer.
|
(2) Any combination of units of local government that |
maintains a crime
laboratory may establish a crime |
laboratory DUI fund within the office of the
treasurer of |
the county where the crime laboratory is situated.
|
(3) (Blank). The State Police DUI Fund is created as a
|
special fund in
the State Treasury.
|
(f) The analysis assessment provided for in subsection (c) |
of this Section
shall be forwarded to the office of the |
treasurer of the unit of local
government that performed the |
analysis if that unit of local government has
established a |
crime laboratory DUI fund, or to the State Treasurer for |
deposit
into the State Crime Laboratory Fund if the analysis |
was
performed by a
laboratory operated by the Department of |
State Police. If the analysis was
performed by a crime |
laboratory funded by a combination of units of local
|
government, the analysis assessment shall be forwarded to the |
treasurer of the county
where the crime laboratory is situated |
|
if a crime laboratory DUI fund has been
established in that |
county. If the unit of local government or combination of
|
units of local government has not established a crime |
laboratory DUI fund, then
the analysis assessment shall be |
forwarded to the State Treasurer for deposit into
the State |
Crime Laboratory Fund.
|
(g) Moneys deposited into a crime laboratory DUI fund |
created under
paragraphs (1) and (2) of subsection (e) of this |
Section shall be in addition
to any allocations made pursuant |
to existing law and shall be designated for
the exclusive use |
of the crime laboratory. These uses may include, but are not
|
limited to, the following:
|
(1) Costs incurred in providing analysis for DUI |
investigations conducted
within this State.
|
(2) Purchase and maintenance of equipment for use in |
performing analyses.
|
(3) Continuing education, training, and professional |
development of
forensic scientists regularly employed by |
these laboratories.
|
(h) Moneys deposited in the State Crime Laboratory Fund
|
shall be used by
State crime laboratories as designated by the |
Director of State Police. These
funds shall be in addition to |
any allocations made according to existing law
and shall be |
designated for the exclusive use of State crime laboratories.
|
These uses may include those enumerated in subsection (g) of |
this Section. |
|
(i) Notwithstanding any other provision of law to the |
contrary and in addition to any other transfers that may be |
provided by law, on the effective date of this amendatory Act |
of the 102nd General Assembly, or as soon thereafter as |
practical, the State Comptroller shall direct and the State |
Treasurer shall transfer the remaining balance from the State |
Police DUI Fund into the State Police Operations Assistance |
Fund. Upon completion of the transfer, the State Police DUI |
Fund is dissolved, and any future deposits due to that Fund and |
any outstanding obligations or liabilities of that Fund shall |
pass to the State Police Operations Assistance Fund.
|
(Source: P.A. 99-697, eff. 7-29-16; 100-987, eff. 7-1-19; |
100-1161, eff. 7-1-19 .)
|
Section 3-140. The Revised Uniform Unclaimed Property Act |
is amended by changing Section 15-801 as follows:
|
(765 ILCS 1026/15-801)
|
Sec. 15-801. Deposit of funds by administrator. |
(a) Except as otherwise provided in this Section, the |
administrator shall deposit in the Unclaimed Property Trust |
Fund all funds received under this Act, including proceeds |
from the sale of property under Article 7. The administrator |
may deposit any amount in the Unclaimed Property Trust Fund |
into the State Pensions Fund during the fiscal year at his or |
her discretion; however, he or she shall, on April 15 and |
|
October 15 of each year, deposit any amount in the Unclaimed |
Property Trust Fund exceeding $2,500,000 into the State |
Pensions Fund. If on either April 15 or October 15, the |
administrator determines that a balance of $2,500,000 is |
insufficient for the prompt payment of unclaimed property |
claims authorized under this Act, the administrator may retain |
more than $2,500,000 in the Unclaimed Property Trust Fund in |
order to ensure the prompt payment of claims. Beginning in |
State fiscal year 2023 2022 , all amounts that are deposited |
into the State Pensions Fund from the Unclaimed Property Trust |
Fund shall be apportioned to the designated retirement systems |
as provided in subsection (c-6) of Section 8.12 of the State |
Finance Act to reduce their actuarial reserve deficiencies. |
(b) The administrator shall make prompt payment of claims |
he or she duly allows as provided for in this Act from the |
Unclaimed Property Trust Fund. This shall constitute an |
irrevocable and continuing appropriation of all amounts in the |
Unclaimed Property Trust Fund necessary to make prompt payment |
of claims duly allowed by the administrator pursuant to this |
Act.
|
(Source: P.A. 100-22, eff. 1-1-18; 100-587, eff. 6-4-18; |
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
|
ARTICLE 4. AUDIT EXPENSE FUND
|
Section 4-5. The State Finance Act is amended by changing |
|
Section 6z-27 as follows:
|
(30 ILCS 105/6z-27)
|
Sec. 6z-27. All moneys in the Audit Expense Fund shall be
|
transferred, appropriated and used only for the purposes |
authorized by, and
subject to the limitations and conditions |
prescribed by, the State Auditing
Act. |
Within 30 days after the effective date of this amendatory |
Act of the 102nd 101st General Assembly,
the State Comptroller |
shall order transferred and the State Treasurer shall transfer |
from the
following funds moneys in the specified amounts for |
deposit into the Audit Expense Fund:
|
Agricultural Premium Fund .............................145,477
|
Amusement Ride and Patron Safety Fund ..................10,067 |
Assisted Living and Shared Housing Regulatory Fund ......2,696 |
Capital Development Board Revolving Fund ................1,807 |
Care Provider Fund for Persons with a Developmental |
Disability .........................................15,438 |
CDLIS/AAMVAnet/NMVTIS Trust Fund ........................5,148
|
Chicago State University Education Improvement Fund .....4,748 |
Child Labor and Day and Temporary Labor Services |
Enforcement Fund ...................................18,662 |
Child Support Administrative Fund .......................5,832 |
Clean Air Act Permit Fund ...............................1,410 |
Common School Fund ....................................259,307 |
Community Mental Health Medicaid Trust Fund ............23,472 |
|
Death Certificate Surcharge Fund ........................4,161 |
Death Penalty Abolition Fund ............................4,095 |
Department of Business Services Special Operations Fund .12,790 |
Department of Human Services Community Services Fund ....8,744 |
Downstate Public Transportation Fund ...................12,100 |
Dram Shop Fund ........................................155,250 |
Driver Services Administration Fund .....................1,920 |
Drug Rebate Fund .......................................39,351 |
Drug Treatment Fund .......................................896 |
Education Assistance Fund ...........................1,818,170 |
Emergency Public Health Fund ............................7,450 |
Employee Classification Fund ............................1,518 |
EMS Assistance Fund .....................................1,286 |
Environmental Protection Permit and Inspection Fund .......671 |
Estate Tax Refund Fund . 2,150 |
Facilities Management Revolving Fund ...................33,930 |
Facility Licensing Fund .................................3,894 |
Fair and Exposition Fund ................................5,904 |
Federal Financing Cost Reimbursement Fund ...............1,579 |
Federal High Speed Rail Trust Fund ........................517 |
Feed Control Fund .......................................9,601 |
Fertilizer Control Fund .................................8,941
|
Fire Prevention Fund ....................................4,456
|
Fund for the Advancement of Education ..................17,988
|
General Revenue Fund ...............................17,653,153
|
General Professions Dedicated Fund ......................3,567 |
|
Governor's Administrative Fund ..........................4,052 |
Governor's Grant Fund ..................................16,687 |
Grade Crossing Protection Fund ............................629 |
Grant Accountability and Transparency Fund ................910
|
Hazardous Waste Fund ......................................849
|
Hazardous Waste Research Fund .............................528
|
Health and Human Services Medicaid Trust Fund ..........10,635 |
Health Facility Plan Review Fund ........................3,190 |
Healthcare Provider Relief Fund .......................360,142
|
Healthy Smiles Fund .......................................745 |
Home Care Services Agency Licensure Fund ................2,824 |
Hospital Licensure Fund .................................1,313 |
Hospital Provider Fund ................................128,466 |
ICJIA Violence Prevention Fund ............................742
|
Illinois Affordable Housing Trust Fund ..................7,829
|
Illinois Clean Water Fund ...............................1,915
|
IMSA Income Fund .......................................12,557 |
Illinois Health Facilities Planning Fund ................2,704
|
Illinois Power Agency Operations Fund ..................36,874 |
Illinois School Asbestos Abatement Fund .................1,556 |
Illinois State Fair Fund ...............................41,374
|
Illinois Veterans' Rehabilitation Fund ..................1,008 |
Illinois Workers' Compensation Commission Operations |
Fund ..............................................189,581
|
Income Tax Refund Fund .................................53,295 |
Lead Poisoning Screening, Prevention, and Abatement |
|
Fund ...............................................14,747 |
Live and Learn Fund ....................................23,420 |
Lobbyist Registration Administration Fund ...............1,178 |
Local Government Distributive Fund .....................36,680 |
Long Term Care Monitor/Receiver Fund ...................40,812 |
Long-Term Care Provider Fund ...........................18,266 |
Mandatory Arbitration Fund ..............................1,618 |
Medical Interagency Program Fund ..........................890 |
Mental Health Fund .....................................10,924 |
Metabolic Screening and Treatment Fund .................35,159 |
Monitoring Device Driving Permit Administration Fee Fund .2,355 |
Motor Fuel Tax Fund ....................................36,804 |
Motor Vehicle License Plate Fund .......................13,274 |
Motor Vehicle Theft Prevention and Insurance Verification |
Trust Fund ..........................................8,773 |
Multiple Sclerosis Research Fund ..........................670 |
Nuclear Safety Emergency Preparedness Fund .............17,663 |
Nursing Dedicated and Professional Fund .................2,667 |
Open Space Lands Acquisition and Development Fund .......1,463 |
Partners for Conservation Fund .........................75,235 |
Personal Property Tax Replacement Fund .................85,166 |
Pesticide Control Fund .................................44,745 |
Plumbing Licensure and Program Fund .....................5,297 |
Professional Services Fund ..............................6,549 |
Public Health Laboratory Services Revolving Fund ........9,044 |
Public Transportation Fund .............................47,744 |
|
Radiation Protection Fund ...............................6,575 |
Renewable Energy Resources Trust Fund ...................8,169 |
Road Fund .............................................284,307
|
Regional Transportation Authority Occupation and Use Tax |
Replacement Fund ....................................1,278
|
School Infrastructure Fund ..............................8,938 |
Secretary of State DUI Administration Fund ..............2,044 |
Secretary of State Identification Security and Theft |
Prevention Fund ....................................15,122 |
Secretary of State Police Services Fund ...................815 |
Secretary of State Special License Plate Fund ...........4,441 |
Secretary of State Special Services Fund ...............21,797 |
Securities Audit and Enforcement Fund ...................8,480
|
Solid Waste Management Fund .............................1,427 |
Special Education Medicaid Matching Fund ................5,854
|
State and Local Sales Tax Reform Fund ...................2,742 |
State Construction Account Fund ........................69,387
|
State Gaming Fund ......................................89,997 |
State Garage Revolving Fund ............................10,788 |
State Lottery Fund ....................................343,580 |
State Pensions Fund ...................................500,000 |
State Treasurer's Bank Services Trust Fund ................913 |
Supreme Court Special Purposes Fund .....................1,704 |
Tattoo and Body Piercing Establishment Registration Fund ..724 |
Tax Compliance and Administration Fund ..................1,847 |
Tobacco Settlement Recovery Fund .......................27,854 |
|
Tourism Promotion Fund .................................42,180 |
Trauma Center Fund ......................................5,128 |
Underground Storage Tank Fund ...........................3,473 |
University of Illinois Hospital Services Fund ...........7,505 |
Vehicle Inspection Fund .................................4,863 |
Weights and Measures Fund ..............................25,431 |
Youth Alcoholism and Substance Abuse Prevention Fund .....857. |
Aggregate Operations Regulatory Fund ......................806 |
Agricultural Premium Fund ..............................21,601 |
Anna Veterans Home Fund ...............................14,618 |
Appraisal Administration Fund ..........................4,086 |
Attorney General Court Ordered and Voluntary Compliance |
Payment Projects Fund ..............................17,446 |
Attorney General Whistleblower Reward and |
Protection Fund .....................................7,344 |
Bank and Trust Company Fund ............................87,912 |
Brownfields Redevelopment Fund ............................550 |
Capital Development Board Revolving Fund ................1,724 |
Care Provider Fund for Persons with a Developmental |
Disability ..........................................5,445 |
CDLIS/AAMVAnet/NMVTIS Trust Fund ........................1,770 |
Cemetery Oversight Licensing and Disciplinary Fund ......4,432 |
Chicago State University Education Improvement Fund .....5,211 |
Child Support Administrative Fund .......................3,088 |
Clean Air Act Permit Fund ...............................6,766 |
Coal Technology Development Assistance Fund ............11,280 |
|
Commitment to Human Services Fund .....................103,833 |
Common School Fund ....................................411,164 |
Community Mental Health Medicaid Trust Fund ............10,138 |
Community Water Supply Laboratory Fund ....................548 |
Corporate Franchise Tax Refund Fund .......................751 |
Credit Union Fund ......................................19,740 |
Cycle Rider Safety Training Fund ..........................982 |
DCFS Children's Services Fund .........................273,107 |
Department of Business Services Special |
Operations Fund .....................................4,386 |
Department of Corrections Reimbursement and |
Education Fund .....................................36,230 |
Department of Human Services Community Services Fund ....4,757 |
Design Professionals Administration and |
Investigation Fund ..................................5,198 |
Downstate Public Transportation Fund ...................42,630 |
Downstate Transit Improvement Fund ......................1,807 |
Drivers Education Fund ..................................1,351 |
Drug Rebate Fund .......................................21,955 |
Drug Treatment Fund .......................................508 |
Education Assistance Fund ...........................1,901,464 |
Environmental Protection Permit and Inspection Fund .....5,397 |
Estate Tax Refund Fund ....................................637 |
Facilities Management Revolving Fund ...................13,775 |
Fair and Exposition Fund ..................................863 |
Federal High Speed Rail Trust Fund ......................9,230 |
|
Federal Workforce Training Fund .......................208,014 |
Feed Control Fund .......................................1,319 |
Fertilizer Control Fund .................................1,247 |
Fire Prevention Fund ....................................3,876 |
Fund for the Advancement of Education ..................46,221 |
General Professions Dedicated Fund .....................26,266 |
General Revenue Fund ...............................17,653,153 |
Grade Crossing Protection Fund ..........................3,737 |
Hazardous Waste Fund ....................................3,625 |
Health and Human Services Medicaid Trust Fund ...........5,263 |
Healthcare Provider Relief Fund .......................115,415 |
Horse Racing Fund .....................................184,337 |
Hospital Provider Fund .................................62,701 |
Illinois Affordable Housing Trust Fund ..................7,103 |
Illinois Charity Bureau Fund ............................2,108 |
Illinois Clean Water Fund ...............................8,679 |
Illinois Forestry Development Fund ......................6,189 |
Illinois Gaming Law Enforcement Fund ....................1,277 |
Illinois Power Agency Operations Fund ..................43,568 |
Illinois State Dental Disciplinary Fund .................4,344 |
Illinois State Fair Fund ................................5,690 |
Illinois State Medical Disciplinary Fund ...............20,283 |
Illinois State Pharmacy Disciplinary Fund ...............9,856 |
Illinois Veterans Assistance Fund .......................2,494 |
Illinois Workers' Compensation Commission |
Operations Fund .....................................2,896 |
|
IMSA Income Fund ........................................8,012 |
Income Tax Refund Fund ................................152,206 |
Insurance Financial Regulation Fund ...................104,597 |
Insurance Premium Tax Refund Fund .......................9,901 |
Insurance Producer Administration Fund ................105,702 |
International Tourism Fund ..............................7,000 |
LaSalle Veterans Home Fund .............................31,489 |
LEADS Maintenance Fund ....................................607 |
Live and Learn Fund .....................................8,302 |
Local Government Distributive Fund ....................102,508 |
Local Tourism Fund .....................................28,421 |
Long-Term Care Provider Fund ............................7,140 |
Manteno Veterans Home Fund .............................47,417 |
Medical Interagency Program Fund ..........................669 |
Mental Health Fund ......................................7,492 |
Monitoring Device Driving Permit Administration Fee Fund ..762 |
Motor Carrier Safety Inspection Fund ....................1,114 |
Motor Fuel Tax Fund ...................................141,788 |
Motor Vehicle License Plate Fund ........................5,366 |
Nursing Dedicated and Professional Fund ................10,746 |
Open Space Lands Acquisition and Development Fund ......25,584 |
Optometric Licensing and Disciplinary Board Fund ........1,099 |
Partners for Conservation Fund .........................20,187 |
Pawnbroker Regulation Fund ..............................1,072 |
Personal Property Tax Replacement Fund .................88,655 |
Pesticide Control Fund ..................................5,617 |
|
Professional Services Fund ..............................2,795 |
Professions Indirect Cost Fund ........................180,536 |
Public Pension Regulation Fund ..........................8,434 |
Public Transportation Fund .............................97,777 |
Quincy Veterans Home Fund ..............................57,745 |
Real Estate License Administration Fund ................32,015 |
Regional Transportation Authority Occupation |
and Use Tax Replacement Fund ........................3,123 |
Registered Certified Public Accountants' Administration |
and Disciplinary Fund ...............................2,560 |
Renewable Energy Resources Trust Fund .....................797 |
Rental Housing Support Program Fund .......................949 |
Residential Finance Regulatory Fund ....................20,349 |
Road Fund .............................................557,727 |
Roadside Memorial Fund ....................................582 |
Salmon Fund ...............................................548 |
Savings Bank Regulatory Fund ............................2,100 |
School Infrastructure Fund .............................18,703 |
Secretary of State DUI Administration Fund ................867 |
Secretary of State Identification Security |
and Theft Prevention Fund ...........................4,660 |
Secretary of State Special License Plate Fund ...........1,772 |
Secretary of State Special Services Fund ................7,839 |
Securities Audit and Enforcement Fund ...................2,879 |
Small Business Environmental Assistance Fund ..............588 |
Solid Waste Management Fund .............................7,389 |
|
Special Education Medicaid Matching Fund ................3,388 |
State and Local Sales Tax Reform Fund ...................6,573 |
State Asset Forfeiture Fund .............................1,213 |
State Construction Account Fund .......................129,461 |
State Crime Laboratory Fund .............................2,462 |
State Gaming Fund .....................................188,862 |
State Garage Revolving Fund .............................4,303 |
State Lottery Fund ....................................145,905 |
State Offender DNA Identification System Fund ...........1,075 |
State Pensions Fund ...................................500,000 |
State Police DUI Fund .....................................839 |
State Police Firearm Services Fund ......................4,981 |
State Police Services Fund .............................11,660 |
State Police Vehicle Fund ...............................5,514 |
State Police Whistleblower Reward and Protection Fund ...2,822 |
State Small Business Credit Initiative Fund ............15,061 |
Subtitle D Management Fund ..............................1,067 |
Supplemental Low-Income Energy Assistance Fund .........68,016 |
Tax Compliance and Administration Fund ..................4,713 |
Technology Management Revolving Fund ..................257,409 |
Tobacco Settlement Recovery Fund ........................4,825 |
Tourism Promotion Fund .................................66,211 |
Traffic and Criminal Conviction Surcharge Fund ........226,070 |
Underground Storage Tank Fund ..........................19,110 |
University of Illinois Hospital Services Fund ...........3,813 |
Vehicle Inspection Fund .................................9,673 |
|
Violent Crime Victims Assistance Fund ..................12,233 |
Weights and Measures Fund ...............................5,245 |
Working Capital Revolving Fund .........................27,245
|
Notwithstanding any provision of the law to the contrary, |
the General
Assembly hereby authorizes the use of such funds |
for the purposes set forth
in this Section.
|
These provisions do not apply to funds classified by the |
Comptroller
as federal trust funds or State trust funds. The |
Audit Expense Fund may
receive transfers from those trust |
funds only as directed herein, except
where prohibited by the |
terms of the trust fund agreement. The Auditor
General shall |
notify the trustees of those funds of the estimated cost of
the |
audit to be incurred under the Illinois State Auditing Act for |
the
fund. The trustees of those funds shall direct the State |
Comptroller and
Treasurer to transfer the estimated amount to |
the Audit Expense Fund.
|
The Auditor General may bill entities that are not subject |
to the above
transfer provisions, including private entities, |
related organizations and
entities whose funds are |
locally-held, for the cost of audits, studies, and
|
investigations incurred on their behalf. Any revenues received |
under this
provision shall be deposited into the Audit Expense |
Fund.
|
In the event that moneys on deposit in any fund are |
unavailable, by
reason of deficiency or any other reason |
preventing their lawful
transfer, the State Comptroller shall |
|
order transferred
and the State Treasurer shall transfer the |
amount deficient or otherwise
unavailable from the General |
Revenue Fund for deposit into the Audit Expense
Fund.
|
On or before December 1, 1992, and each December 1 |
thereafter, the
Auditor General shall notify the Governor's |
Office of Management
and Budget (formerly Bureau of the |
Budget)
of the amount
estimated to be necessary to pay for |
audits, studies, and investigations in
accordance with the |
Illinois State Auditing Act during the next succeeding
fiscal |
year for each State fund for which a transfer or reimbursement |
is
anticipated.
|
Beginning with fiscal year 1994 and during each fiscal |
year thereafter,
the Auditor General may direct the State |
Comptroller and Treasurer to
transfer moneys from funds |
authorized by the General Assembly for that
fund. In the event |
funds, including federal and State trust funds but
excluding |
the General Revenue Fund, are transferred, during fiscal year |
1994
and during each fiscal year thereafter, in excess of the |
amount to pay actual
costs attributable to audits, studies, |
and investigations as permitted or
required by the Illinois |
State Auditing Act or specific action of the General
Assembly, |
the Auditor General shall, on September 30, or as soon |
thereafter as
is practicable, direct the State Comptroller and |
Treasurer to transfer the
excess amount back to the fund from |
which it was originally transferred.
|
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
|
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
|
ARTICLE 5. GRADE CROSSING PROTECTION
|
Section 5-5. The Motor Fuel Tax Law is amended by changing |
Section 8 as follows:
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(35 ILCS 505/8) (from Ch. 120, par. 424)
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Sec. 8. Except as provided in subsection (a-1) of this |
Section, Section 8a, subdivision
(h)(1) of Section 12a, |
Section 13a.6, and items
13, 14, 15, and 16 of Section 15, all |
money received by the Department under
this Act, including |
payments made to the Department by
member jurisdictions |
participating in the International Fuel Tax Agreement,
shall |
be deposited in a special fund in the State treasury, to be |
known as the
"Motor Fuel Tax Fund", and shall be used as |
follows:
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(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;
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(a-1) Beginning on July 1, 2019, an amount equal to the |
amount of tax collected under subsection (a) of Section 2 as a |
result of the increase in the tax rate under Public Act 101-32 |
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this amendatory Act of the 101st General Assembly shall be |
transferred each month into the Transportation Renewal Fund ; . |
(b) $420,000 shall be transferred each month to the State |
Boating Act
Fund to be used by the Department of Natural |
Resources for the purposes
specified in Article X of the Boat |
Registration and Safety Act;
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(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
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separation structures; $2,250,000 in fiscal years 2004 through |
2009 and $3,000,000 in fiscal year 2010 and each fiscal
year
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thereafter shall be transferred to the Transportation
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Regulatory Fund and shall be accounted for as part of the rail |
carrier
portion of such funds and shall be used to pay the cost |
of administration
of the Illinois Commerce Commission's |
railroad safety program in connection
with its duties under |
subsection (3) of Section 18c-7401 of the Illinois
Vehicle |
Code, with the remainder to be used by the Department of |
Transportation
upon order of the Illinois Commerce Commission, |
to pay that part of the
cost apportioned by such Commission to |
the State to cover the interest
of the public in the use of |
highways, roads, streets, or
pedestrian walkways in the
county |
highway system, township and district road system, or |
municipal
street system as defined in the Illinois Highway |
Code, as the same may
from time to time be amended, for |
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separation of grades, for installation,
construction or |
reconstruction of crossing protection or reconstruction,
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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
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railroad across the highway or public road, or for the |
installation,
construction, reconstruction, or maintenance of |
safety treatments to deter trespassing or a pedestrian walkway |
over or
under a railroad right-of-way, as provided for in and |
in
accordance with Section 18c-7401 of the Illinois Vehicle |
Code.
The Commission may order up to $2,000,000 per year in |
Grade Crossing Protection Fund moneys for the improvement of |
grade crossing surfaces and up to $300,000 per year for the |
maintenance and renewal of 4-quadrant gate vehicle detection |
systems located at non-high speed rail grade crossings. The |
Commission shall not order more than $2,000,000 per year in |
Grade
Crossing Protection Fund moneys for pedestrian walkways.
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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. |
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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;
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(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:
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(1) the costs of the Department of Revenue in |
administering this
Act;
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(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;
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(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 |
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14a;
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(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
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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
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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;
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(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 |
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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
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(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
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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;
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(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:
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(1) Until January 1, 2000, 58.4%, and beginning |
January 1, 2000, 45.6%
shall be deposited as follows:
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(A) 37% into the State Construction Account Fund, |
and
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(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 |
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Illinois Highway Code;
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(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:
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(A) 49.10% to the municipalities of the State,
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(B) 16.74% to the counties of the State having |
1,000,000 or more inhabitants,
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(C) 18.27% to the counties of the State having |
less than 1,000,000 inhabitants,
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(D) 15.89% to the road districts of the State.
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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 |
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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
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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.
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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 |
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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,
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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.
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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
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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 |
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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
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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
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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 |
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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 |
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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,
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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 |
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this Section.
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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.
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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. |
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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
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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.
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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.
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(Source: P.A. 101-32, eff. 6-28-19; 101-230, eff. 8-9-19; |
101-493, eff. 8-23-19; revised 9-24-19.)
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Section 5-10. The Illinois Vehicle Code is amended by |
changing Section 18c-7401 as follows:
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(625 ILCS 5/18c-7401) (from Ch. 95 1/2, par. 18c-7401)
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Sec. 18c-7401. Safety Requirements for Track, Facilities, |
and
Equipment.
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(1) General Requirements. Each rail carrier shall, |
consistent with rules,
orders, and regulations of the Federal |
Railroad Administration, construct,
maintain, and operate all |
of its equipment, track, and other property in this
State in |
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such a manner as to pose no undue risk to its employees or the |
person
or property of any member of the public.
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(2) Adoption of Federal Standards. The track safety |
standards and
accident/incident standards promulgated by the |
Federal Railroad Administration
shall be safety standards of |
the Commission. The Commission may, in addition,
adopt by |
reference in its regulations other federal railroad safety |
standards,
whether contained in federal statutes or in |
regulations adopted pursuant to
such statutes.
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(3) Railroad Crossings. No public road, highway, or street |
shall hereafter
be constructed across the track of any rail |
carrier at grade, nor shall the
track of any rail carrier be |
constructed across a public road, highway or
street at grade, |
without having first secured the permission of the Commission;
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provided, that this Section shall not apply to the replacement |
of lawfully
existing roads, highways, and tracks.
No public |
pedestrian bridge or subway shall be constructed across the |
track
of any rail carrier without having first secured the |
permission of the
Commission.
The Commission shall have the |
right to
refuse its permission or to grant it upon such terms |
and conditions as it may
prescribe.
The Commission shall have |
power to determine and prescribe the
manner, including the |
particular point of crossing, and the terms of
installation, |
operation, maintenance, use, and protection of each such |
crossing.
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The Commission shall also have power, after a hearing, to
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require major alteration of or to abolish any crossing,
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heretofore or hereafter established, when in its opinion, the
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public safety requires such alteration or abolition, and,
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except in cities, villages, and incorporated towns of
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1,000,000 or more inhabitants, to vacate and close that part
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of the highway on such crossing altered or abolished and
cause |
barricades to be erected across such highway in such
manner as |
to prevent the use of such crossing as a highway,
when, in the |
opinion of the Commission, the public
convenience served by |
the crossing in question is not such as
to justify the further |
retention thereof; or to require a
separation of grades, at |
railroad-highway grade crossings; or to
require a
separation |
of grades at any proposed crossing where a
proposed public |
highway may cross the tracks of any rail
carrier or carriers; |
and to prescribe, after a hearing of the parties,
the terms |
upon which such separations shall be made and the
proportion |
in which the expense of the alteration or
abolition of such |
crossings or the separation of such grades, having regard
to |
the benefits, if any, accruing to the rail carrier or any party |
in
interest,
shall be divided between the rail carrier or |
carriers affected, or
between such carrier or carriers and the |
State, county, municipality
or other public authority in |
interest.
However, a public hearing by the Commission to |
abolish a crossing shall not
be required
when the public |
highway authority in interest vacates the highway. In such
|
instance
the rail carrier, following notification to the |
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Commission and the highway
authority, shall remove any grade |
crossing warning devices and the grade
crossing surface.
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The Commission shall also have power by its order to |
require
the reconstruction, minor alteration, minor |
relocation, or
improvement of any crossing (including the |
necessary highway
approaches thereto) of any railroad across |
any highway or
public road, pedestrian bridge, or pedestrian |
subway, whether such crossing
be at grade
or by overhead
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structure or by subway, whenever the Commission finds after a
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hearing or without a hearing as otherwise provided in this
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paragraph that such reconstruction, alteration, relocation, or
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improvement is necessary to preserve or promote the safety or
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convenience of the public or of the employees or passengers
of |
such rail carrier or carriers. By its original order or
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supplemental orders in such case, the Commission may direct |
such
reconstruction, alteration, relocation, or improvement to |
be
made in such manner and upon such terms and conditions as |
may
be reasonable and necessary
and may apportion the cost of
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such reconstruction, alteration, relocation, or improvement
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and the subsequent maintenance thereof, having regard to the |
benefits, if
any, accruing
to the railroad or any party in |
interest,
between the rail
carrier or carriers and public |
utilities affected, or between such
carrier or carriers and |
public utilities and the State, county,
municipality or other |
public authority in interest. The cost
to be so apportioned |
shall include the cost of changes or
alterations in the |
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equipment of public utilities affected as
well as the cost of |
the relocation, diversion or
establishment of any public |
highway, made necessary by such
reconstruction, alteration, |
relocation, or improvement of said
crossing. A hearing shall |
not be required in those instances
when the Commission enters |
an order confirming a written
stipulation in which the |
Commission, the public highway
authority or other public |
authority in interest, the rail carrier or
carriers
affected, |
and in
instances involving the use of the Grade Crossing |
Protection
Fund, the Illinois Department of Transportation, |
agree on the
reconstruction, alteration, relocation, or |
improvement and
the subsequent maintenance thereof and the |
division of costs
of such changes of any grade crossing |
(including the
necessary highway approaches thereto) of any |
railroad across
any highway, pedestrian bridge, or pedestrian |
subway.
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The Commission shall also have power to enter into |
stipulated agreements with a rail carrier or rail carriers or |
public authorities to fund, provide, install, and maintain |
safety treatments to deter trespassing on railroad property in |
accordance with paragraph (1) of Section 18c-7503 at locations |
approved by such rail carrier or rail carriers following a |
diagnostic evaluation between the Commission and the rail |
carrier or rail carriers, including any public authority in |
interest or the Federal Railroad Administration, and to order |
the allocation of the cost of those treatments and their |
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installation and maintenance from the Grade Crossing |
Protection Fund. Safety treatments approved under this |
paragraph by the Commission shall be deemed adequate and |
appropriate. |
Every rail carrier operating in the State of Illinois |
shall
construct and maintain every highway crossing over its |
tracks
within the State so that the roadway at the |
intersection
shall be as flush with the rails as superelevated |
curves will
allow, and, unless otherwise ordered by the |
Commission, shall
construct and maintain the approaches |
thereto at a grade of
not more than 5% within the right of way |
for a distance of
not less the 6 feet on each side of the |
centerline of such
tracks; provided, that the grades at the |
approaches may be
maintained in excess of 5% only when |
authorized by the
Commission.
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Every rail carrier operating within this State shall |
remove
from its right of way at all railroad-highway grade |
crossings within the
State, such brush, shrubbery, and trees |
as is reasonably
practical for a distance of not less than 500 |
feet in either
direction from each grade crossing.
The |
Commission shall have power, upon its own motion, or upon
|
complaint, and after having made proper investigation, to
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require the installation of adequate and appropriate luminous
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reflective warning signs, luminous flashing
signals, crossing
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gates illuminated at night, or other protective devices
in
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order to promote and safeguard the health and safety of the
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public.
Luminous flashing signal or crossing gate
devices |
installed at grade crossings, which have been approved
by the |
Commission, shall be deemed adequate and appropriate.
The |
Commission shall have authority to determine the number,
type, |
and location of such signs, signals, gates, or other
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protective devices which, however, shall conform as near as
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may be with generally recognized national standards, and the
|
Commission shall have authority to prescribe the division of
|
the cost of the installation and subsequent maintenance of
|
such signs, signals, gates, or other protective
devices |
between the rail carrier or carriers, the public highway
|
authority or other public authority in
interest, and in |
instances involving the use of the Grade
Crossing Protection |
Fund, the Illinois Department of
Transportation.
Except where |
train crews provide flagging of the crossing to road users, |
yield signs shall be installed at all highway intersections |
with every grade crossing in this State that is not equipped |
with automatic warning devices, such as luminous flashing |
signals or crossing gate devices. A stop sign may be used in |
lieu of the yield sign when an engineering study conducted in |
cooperation with the highway authority and the Illinois |
Department of Transportation has determined that a stop sign |
is warranted. If the Commission has ordered the installation |
of luminous flashing signal or
crossing gate devices at a |
grade crossing not equipped with active warning devices, the |
Commission shall order the
installation of temporary stop |
|
signs at the highway intersection with the grade
crossing |
unless an engineering study has determined that a stop sign is |
not appropriate. If a stop sign is not appropriate, the |
Commission may order the installation of other appropriate |
supplemental signing as determined by an engineering study. |
The temporary signs shall remain in place until the luminous
|
flashing signal or crossing gate devices have been installed.
|
The rail carrier is responsible for the installation and |
subsequent
maintenance of any required signs.
The permanent |
signs shall be in place by July 1, 2011.
|
No railroad may change or modify the warning device system |
at a
railroad-highway grade crossing, including warning |
systems interconnected with
highway traffic control signals, |
without having first received the approval of
the Commission. |
The Commission shall have the further power, upon application,
|
upon its own motion, or upon
complaint and after having made |
proper investigation, to require
the interconnection of grade |
crossing warning devices with traffic control
signals at |
highway intersections located at or near railroad crossings |
within
the distances described by the State Manual on Uniform |
Traffic Control Devices
adopted pursuant to Section 11-301 of |
this Code. In addition, State and local
authorities may not |
install, remove, modernize, or otherwise modify traffic
|
control signals at a highway intersection that is |
interconnected or proposed to
be interconnected with grade |
crossing warning devices when the change affects
the number, |
|
type, or location of traffic control devices on the track |
approach
leg or legs of the intersection or the timing of the |
railroad preemption
sequence of operation until the Commission |
has approved the installation,
removal, modernization, or |
modification.
Commission approval shall be limited to |
consideration of
issues directly affecting the public safety |
at the railroad-highway grade
crossing. The electrical circuit |
devices, alternate warning devices, and
preemption sequences |
shall conform as nearly as possible, considering the
|
particular characteristics of the crossing and
intersection |
area, to the State manual adopted by the Illinois Department |
of
Transportation pursuant to Section 11-301 of this Code and |
such federal
standards as are made applicable by subsection |
(2) of this Section. In order
to carry out this authority, the |
Commission shall have the authority to
determine the number, |
type, and location of traffic control devices on the
track |
approach leg or legs of the intersection and the timing of the |
railroad
preemption sequence of operation.
The Commission |
shall prescribe the division of costs for installation and
|
maintenance of all devices required by this paragraph between |
the railroad or
railroads and the highway authority in |
interest and in instances involving the
use of the Grade |
Crossing Protection Fund or a State highway, the Illinois
|
Department of Transportation.
|
Any person who unlawfully or maliciously removes, throws
|
down, damages or defaces any sign, signal, gate, or other
|
|
protective device, located at or near any public grade
|
crossing, shall be guilty of a petty offense and fined not
less |
than $50 nor more than $200 for each offense. In
addition to |
fines levied under the provisions of this
Section a person |
adjudged guilty hereunder may also be
directed to make |
restitution for the costs of repair or
replacement, or both, |
necessitated by his misconduct.
|
It is the public policy of the State of Illinois to enhance |
public safety
by establishing safe grade crossings. In order |
to implement this policy, the
Illinois Commerce Commission is |
directed to conduct public hearings and to
adopt specific |
criteria by July 1, 1994, that shall be adhered to by the
|
Illinois Commerce Commission in determining if a grade |
crossing should be
opened or abolished. The following factors |
shall be considered by the
Illinois Commerce Commission in |
developing the specific criteria for opening
and abolishing |
grade crossings:
|
(a) timetable speed of passenger trains;
|
(b) distance to an alternate crossing;
|
(c) accident history for the last 5 years;
|
(d) number of vehicular traffic and posted speed |
limits;
|
(e) number of freight trains and their timetable |
speeds;
|
(f) the type of warning device present at the grade |
crossing;
|
|
(g) alignments of the roadway and railroad, and the |
angle of intersection
of those alignments;
|
(h) use of the grade crossing by trucks carrying |
hazardous materials,
vehicles carrying passengers for |
hire, and school buses; and
|
(i) use of the grade crossing by emergency vehicles.
|
The Illinois Commerce Commission, upon petition to open or |
abolish a grade
crossing, shall enter an order opening or |
abolishing the crossing if it meets
the specific criteria |
adopted by the Commission.
|
Except as otherwise provided in this subsection (3), in no |
instance shall
a grade crossing be permanently closed
without |
public hearing first being held and notice of such
hearing |
being published in an area newspaper of local general
|
circulation.
|
(4) Freight Trains; Radio Communications.
The Commission |
shall after hearing and order require that
every main line |
railroad freight train operating on main
tracks outside of |
yard limits within this State shall be
equipped with a radio |
communication system. The Commission
after notice and hearing |
may grant exemptions from the
requirements of this Section as |
to secondary and branch
lines.
|
(5) Railroad Bridges and Trestles; Walkway and Handrail.
|
In cases in which the Commission finds the same to be
practical |
and necessary for safety of railroad employees,
bridges and |
trestles, over and upon which railroad trains are
operated, |
|
shall include as a part thereof, a safe and
suitable walkway |
and handrail on one side only of such bridge
or trestle, and |
such handrail shall be located at the outer
edge of the walkway |
and shall provide a clearance of not less
than 8 feet, 6 |
inches, from the center line of the nearest
track, measured at |
right angles thereto.
|
(6) Packages Containing Articles for First Aid to Injured |
on Trains.
|
(a) All rail carriers shall provide a first aid kit |
that contains, at a minimum, those
articles prescribed by |
the Commission, on each train or
engine, for first aid to |
persons who may be injured in the
course of the operation |
of such trains.
|
(b) A vehicle, excluding a taxi cab used in an |
emergency situation, operated by a contract carrier |
transporting railroad employees in the course of their |
employment shall be equipped with a readily available |
first aid kit that contains, as a minimum, the same |
articles that are required on each train or engine. |
(7) Abandoned Bridges, Crossings, and Other Rail Plant.
|
The Commission shall have authority, after notice and hearing, |
to order:
|
(a) the removal of any abandoned railroad tracks from |
roads,
streets or other thoroughfares in this State; and
|
(b) the removal of abandoned overhead railroad |
structures
crossing highways, waterways, or railroads.
|
|
The Commission may equitably apportion the cost of such
|
actions between the rail carrier or carriers, public |
utilities, and
the State, county, municipality, township, road |
district, or
other public authority in interest.
|
(8) Railroad-Highway Bridge Clearance. A vertical |
clearance of not less
than 23 feet
above the top of rail shall |
be provided for all new or reconstructed highway
bridges |
constructed over a railroad track. The Commission may permit a |
lesser
clearance if it determines
that the 23-foot clearance |
standard cannot be justified based on
engineering, |
operational, and economic conditions.
|
(9) Right of Access To Railroad Property. |
(a) A community antenna television company franchised |
by a municipality or county pursuant to the Illinois |
Municipal
Code or the Counties Code, respectively, shall |
not enter upon any real estate or
rights-of-way in the |
possession or control of a railroad
subject to the |
jurisdiction of the Illinois Commerce
Commission unless |
the community antenna television
company first complies |
with the applicable provisions of
subparagraph (f) of |
Section 11-42-11.1 of the Illinois
Municipal Code or |
subparagraph (f) of Section 5-1096 of the Counties Code. |
(b) Notwithstanding any provision of law to the |
contrary, this subsection (9) applies to all entries of |
railroad rights-of-way involving a railroad subject to the |
jurisdiction of the Illinois Commerce Commission by a |
|
community antenna television company and shall govern in |
the event of any conflict with any other provision of law. |
(c) This subsection (9) applies to any entry upon any |
real estate or right-of-way in the possession or control |
of a railroad subject to the jurisdiction of the Illinois |
Commerce Commission for the purpose of or in connection |
with the construction, or installation of a community |
antenna television company's system or facilities |
commenced or renewed on or after August 22, 2017 (the |
effective date of Public Act 100-251). |
(d) Nothing in Public Act 100-251 shall be construed |
to prevent a railroad from negotiating other terms and |
conditions or the resolution of any dispute in relation to |
an entry upon or right of access as set forth in this |
subsection (9). |
(e) For purposes of this subsection (9): |
"Broadband service", "cable operator", and "holder" |
have the meanings given to those terms under Section |
21-201 of the Public Utilities Act. |
"Community antenna television company" includes, in |
the case of real estate or rights-of-way in possession of |
or in control of a railroad, a holder, cable operator, or |
broadband service provider. |
(f) Beginning on August 22, 2017 (the effective date |
of Public Act 100-251), the Transportation Division of the |
Illinois Commerce Commission shall include in its annual |
|
Crossing Safety Improvement Program report a brief |
description of the number of cases decided by the Illinois |
Commerce Commission and the number of cases that remain |
pending before the Illinois Commerce Commission under this |
subsection (9) for the period covered by the report. |
(Source: P.A. 100-251, eff. 8-22-17; 101-81, eff. 7-12-19.)
|
ARTICLE 6. SPORTS FACILITIES AUTHORITY
|
Section 6-5. The State Finance Act is amended by changing |
Section 8.25-4 as follows:
|
(30 ILCS 105/8.25-4) (from Ch. 127, par. 144.25-4)
|
Sec. 8.25-4.
All moneys in the Illinois Sports Facilities |
Fund are
allocated to and shall be transferred, appropriated |
and used only for the
purposes authorized by, and subject to, |
the limitations and conditions of
this Section.
|
All moneys deposited pursuant to Section 13.1 of "An Act |
in relation to
State revenue sharing with local governmental |
entities", as amended, and
all moneys deposited with respect |
to the $5,000,000 deposit, but not the
additional $8,000,000 |
advance applicable before July 1, 2001, or the
Advance Amount |
applicable on and after that date, pursuant to Section
6 of |
"The Hotel
Operators' Occupation Tax Act", as amended, into |
the Illinois Sports
Facilities Fund shall be credited to the |
Subsidy Account within the Fund.
All moneys deposited with |
|
respect to the additional $8,000,000 advance
applicable before |
July 1, 2001, or the Advance Amount
applicable on and after |
that date, but
not the $5,000,000 deposit, pursuant to Section |
6 of "The Hotel Operators'
Occupation Tax Act", as amended, |
into the Illinois Sports Facilities Fund
shall be credited to |
the Advance Account within the Fund.
|
Beginning with fiscal year 1989 and continuing for each |
fiscal year
thereafter through and including fiscal year 2001, |
no less than 30 days
before the beginning of such fiscal year
|
(except as soon as may be practicable after the effective date |
of this
amendatory Act of 1988 with respect to fiscal year |
1989) the Chairman of
the Illinois Sports Facilities Authority |
shall certify to the State
Comptroller and the State |
Treasurer, without taking into account any
revenues or |
receipts of the Authority, the lesser of (a) $18,000,000 and
|
(b) the sum of (i) the amount anticipated to be required by the |
Authority
during the fiscal year to pay principal of and |
interest on, and other
payments relating to, its obligations |
issued or to be issued under Section
13 of the Illinois Sports |
Facilities Authority Act, including any deposits
required to |
reserve funds created under any indenture or resolution
|
authorizing issuance of the obligations and payments to |
providers of credit
enhancement, (ii) the amount anticipated |
to be required by the Authority
during the fiscal year to pay |
obligations under the provisions of any
management agreement |
with respect to a facility or facilities owned by the
|
|
Authority or of any assistance agreement with respect to any |
facility for
which financial assistance is provided under the |
Illinois Sports Facilities
Authority Act, and to pay other |
capital and operating expenses of the
Authority
during the |
fiscal year, including any deposits required to reserve funds
|
created for repair and replacement of capital assets and to |
meet the
obligations of the Authority under any management |
agreement or assistance
agreement, and (iii) any
amounts under |
(i) and (ii) above remaining unpaid from previous years.
|
Beginning with fiscal year 2002 and continuing for each |
fiscal year
thereafter, no less than 30 days before the |
beginning of such fiscal year, the
Chairman of the Illinois |
Sports Facilities Authority shall certify to the State
|
Comptroller and the State Treasurer, without taking into |
account any revenues
or receipts of the Authority, the lesser |
of (a) an amount equal to the sum of
the Advance Amount plus |
$10,000,000 and (b) the sum of (i) the amount
anticipated to be |
required by the Authority during the fiscal year to pay
|
principal of and interest on, and other payments relating to, |
its obligations
issued or to be issued under Section 13 of the |
Illinois Sports Facilities
Authority Act, including any |
deposits required to reserve funds created under
any indenture |
or resolution authorizing issuance of the obligations and
|
payments to providers of credit enhancement, (ii) the amount |
anticipated to be
required by the Authority during the fiscal |
year to pay obligations under
the provisions of any management |
|
agreement with respect to a facility or
facilities owned by |
the Authority or any assistance agreement with respect to
any |
facility for which financial assistance is provided under the |
Illinois
Sports Facilities Authority Act, and to pay other |
capital and operating
expenses of the Authority during the |
fiscal year, including any deposits
required to reserve funds |
created for repair and replacement of capital assets
and to |
meet the obligations of the Authority under any management |
agreement or
assistance agreement, and (iii) any amounts under |
(i) and (ii) above remaining
unpaid from previous years.
|
A copy of any certification made by the Chairman under the
|
preceding 2 paragraphs shall be filed with the Governor and |
the Mayor
of the City of Chicago. The Chairman may file an |
amended certification
from time to time.
|
Subject to sufficient appropriation by the General |
Assembly, beginning
with July 1, 1988 and thereafter |
continuing on the first day of each month
during each fiscal |
year through and including fiscal year 2001, the
Comptroller |
shall order paid and the Treasurer
shall pay to the Authority |
the amount in the Illinois Sports Facilities
Fund until (x) |
the lesser of $10,000,000 or the amount appropriated for
|
payment to the Authority from amounts credited to the Subsidy |
Account and
(y) the lesser of $8,000,000 or the difference |
between the amount
appropriated for payment to the Authority |
during the fiscal year and
$10,000,000 has been paid from |
amounts credited to the Advance Account.
|
|
Subject to sufficient appropriation by the General |
Assembly, beginning with
July 1, 2001, and thereafter |
continuing on the first day of each month during
each fiscal |
year thereafter, the Comptroller shall order paid and the |
Treasurer
shall pay to the Authority the amount in the |
Illinois Sports Facilities Fund
until (x) the lesser of |
$10,000,000 or the amount appropriated for payment to
the
|
Authority from amounts credited to the Subsidy Account and (y) |
the lesser of
the Advance Amount or the difference between the |
amount appropriated for
payment to the Authority during the |
fiscal year and $10,000,000 has been paid
from amounts |
credited to the Advance Account.
|
Provided that all amounts deposited in the Illinois Sports
|
Facilities Fund and credited to the Subsidy Account, to the |
extent
requested pursuant to the Chairman's certification, |
have been paid, on June
30, 1989, and on June 30 of each year |
thereafter, all amounts remaining in
the Subsidy Account of |
the Illinois Sports Facilities Fund shall be
transferred by |
the State Treasurer one-half to the General Revenue Fund in
|
the State Treasury and one-half to the City Tax Fund. Provided |
that all
amounts appropriated from the Illinois Sports |
Facilities Fund, to the
extent requested pursuant to the |
Chairman's certification, have been paid,
on June 30, 1989, |
and on June 30 of each year thereafter, all amounts
remaining |
in the Advance Account of the Illinois Sports Facilities Fund
|
shall be transferred by the State Treasurer to the General |
|
Revenue Fund in
the State Treasury.
|
For purposes of this Section, the term "Advance Amount" |
means, for
fiscal year 2002, $22,179,000, and for subsequent |
fiscal years through fiscal
year 2033 2032 , 105.615% of the |
Advance Amount for the immediately preceding fiscal
year, |
rounded up to the nearest $1,000.
|
(Source: P.A. 91-935, eff. 6-1-01.)
|
Section 6-10. The Hotel Operators' Occupation Tax Act is |
amended by changing Section 6 as follows:
|
(35 ILCS 145/6) (from Ch. 120, par. 481b.36)
|
Sec. 6. Filing of returns and distribution of proceeds. |
Except as provided hereinafter in this Section, on or |
before
the last day of each calendar month, every person |
engaged in the
business of renting, leasing or letting rooms |
in a hotel in this State
during the preceding calendar month |
shall file a return with the
Department, stating:
|
1. The name of the operator;
|
2. His residence address and the address of his |
principal place of
business and the address of the |
principal place of business (if that is
a different |
address) from which he engages in the business of renting,
|
leasing or letting rooms in a hotel in this State;
|
3. Total amount of rental receipts received by him |
during the
preceding calendar month from renting, leasing |
|
or letting rooms during
such preceding calendar month;
|
4. Total amount of rental receipts received by him |
during the
preceding calendar month from renting, leasing |
or letting rooms to
permanent residents during such |
preceding calendar month;
|
5. Total amount of other exclusions from gross rental |
receipts
allowed by this Act;
|
6. Gross rental receipts which were received by him |
during the
preceding calendar month and upon the basis of |
which the tax is imposed;
|
7. The amount of tax due;
|
8. Such other reasonable information as the Department |
may require.
|
If the operator's average monthly tax liability to the |
Department
does not exceed $200, the Department may authorize |
his returns to be
filed on a quarter annual basis, with the |
return for January, February
and March of a given year being |
due by April 30 of such year; with the
return for April, May |
and June of a given year being due by July 31 of
such year; |
with the return for July, August and September of a given
year |
being due by October 31 of such year, and with the return for
|
October, November and December of a given year being due by |
January 31
of the following year.
|
If the operator's average monthly tax liability to the |
Department
does not exceed $50, the Department may authorize |
his returns to be
filed on an annual basis, with the return for |
|
a given year being due by
January 31 of the following year.
|
Such quarter annual and annual returns, as to form and |
substance,
shall be subject to the same requirements as |
monthly returns.
|
Notwithstanding any other provision in this Act concerning |
the time
within which an operator may file his return, in the |
case of any
operator who ceases to engage in a kind of business |
which makes him
responsible for filing returns under this Act, |
such operator shall file
a final return under this Act with the |
Department not more than 1 month
after discontinuing such |
business.
|
Where the same person has more than 1 business registered |
with the
Department under separate registrations under this |
Act, such person
shall not file each return that is due as a |
single return covering all
such registered businesses, but |
shall file separate returns for each
such registered business.
|
In his return, the operator shall determine the value of |
any
consideration other than money received by him in |
connection with the
renting, leasing or letting of rooms in |
the course of his business and
he shall include such value in |
his return. Such determination shall be
subject to review and |
revision by the Department in the manner
hereinafter provided |
for the correction of returns.
|
Where the operator is a corporation, the return filed on |
behalf of
such corporation shall be signed by the president, |
vice-president,
secretary or treasurer or by the properly |
|
accredited agent of such
corporation.
|
The person filing the return herein provided for shall, at |
the time of
filing such return, pay to the Department the |
amount of tax herein imposed.
The operator filing the return |
under this Section shall, at the time of
filing such return, |
pay to the Department the amount of tax imposed by this
Act |
less a discount of 2.1% or $25 per calendar year, whichever is |
greater,
which is allowed to reimburse the operator for the |
expenses incurred in
keeping records, preparing and filing |
returns, remitting the tax and
supplying data to the |
Department on request.
|
If any payment provided for in this Section exceeds the |
operator's liabilities under this Act, as shown on an original |
return, the Department may authorize the operator to credit |
such excess payment against liability subsequently to be |
remitted to the Department under this Act, in accordance with |
reasonable rules adopted by the Department. If the Department |
subsequently determines that all or any part of the credit |
taken was not actually due to the operator, the operator's |
discount shall be reduced by an amount equal to the difference |
between the discount as applied to the credit taken and that |
actually due, and that operator shall be liable for penalties |
and interest on such difference. |
There shall be deposited in the Build Illinois Fund in the |
State
Treasury for each State fiscal year 40% of the amount of |
total
net proceeds from the tax imposed by subsection (a) of |
|
Section 3.
Of the remaining 60%, $5,000,000 shall be deposited |
in the Illinois
Sports Facilities Fund and credited to the |
Subsidy Account each fiscal
year by making monthly deposits in |
the amount of 1/8 of $5,000,000 plus
cumulative deficiencies |
in such deposits for prior months, and an
additional |
$8,000,000 shall be deposited in the Illinois Sports |
Facilities
Fund and credited to the Advance Account each |
fiscal year by making monthly
deposits in the amount of 1/8 of |
$8,000,000 plus any cumulative deficiencies
in such deposits |
for prior months; provided, that for fiscal years ending
after |
June 30, 2001, the amount to be so deposited into the Illinois
|
Sports Facilities Fund and credited to the Advance Account |
each fiscal year
shall be increased from $8,000,000 to the |
then applicable Advance Amount and
the required monthly |
deposits beginning with July 2001 shall be in the amount
of 1/8 |
of the then applicable Advance Amount plus any cumulative |
deficiencies
in those deposits for prior months. (The deposits |
of the additional $8,000,000
or the then applicable Advance |
Amount, as applicable,
during each fiscal year shall be |
treated as advances
of funds to the Illinois Sports Facilities |
Authority for its corporate
purposes to the extent paid to the |
Authority or its trustee and shall be
repaid into the General |
Revenue Fund in the State Treasury by the State
Treasurer on |
behalf of the Authority pursuant to Section 19 of the Illinois
|
Sports Facilities Authority Act, as amended. If in any fiscal |
year the full
amount of the then applicable Advance Amount
is |
|
not repaid into the General Revenue Fund, then the deficiency |
shall be paid
from the amount in the Local Government |
Distributive Fund that would otherwise
be allocated to the |
City of Chicago under the State Revenue Sharing Act.)
|
For purposes of the foregoing paragraph, the term "Advance |
Amount"
means, for fiscal year 2002, $22,179,000, and for |
subsequent fiscal years
through fiscal year 2033 2032 , |
105.615% of the Advance Amount for the immediately
preceding |
fiscal year, rounded up to the nearest $1,000.
|
Of the remaining 60% of the amount of total net proceeds |
prior to August 1, 2011 from the tax
imposed by subsection (a) |
of Section 3 after all required deposits in the
Illinois |
Sports Facilities Fund, the amount equal to 8% of the net |
revenue
realized from this Act plus an amount equal to
8% of |
the net revenue realized from any tax imposed under Section |
4.05 of the
Chicago World's Fair-1992 Authority Act during the |
preceding month shall be
deposited in the Local Tourism Fund |
each month for purposes authorized by
Section 605-705 of the |
Department of Commerce and Economic Opportunity Law (20 ILCS |
605/605-705). Of the remaining 60% of the amount of total net |
proceeds beginning on August 1, 2011 from the tax imposed by |
subsection (a) of Section 3 after all required deposits in the |
Illinois Sports Facilities Fund, an amount equal to 8% of the |
net revenue realized from this Act plus an amount equal to 8% |
of the net revenue realized from any tax imposed under Section |
4.05 of the Chicago World's Fair-1992 Authority Act during the |
|
preceding month shall be deposited as follows: 18% of such |
amount shall be deposited into the Chicago Travel Industry |
Promotion Fund for the purposes described in subsection (n) of |
Section 5 of the Metropolitan Pier and Exposition Authority |
Act and the remaining 82% of such amount shall be deposited |
into the Local Tourism Fund each month for purposes authorized |
by Section 605-705 of the Department of Commerce and Economic |
Opportunity Law. Beginning on August 1, 1999 and ending on |
July 31, 2011, an amount equal to 4.5% of the net revenue
|
realized from the Hotel Operators' Occupation Tax Act during |
the preceding
month shall be deposited into the International |
Tourism Fund for the purposes
authorized in Section 605-707 of |
the Department of Commerce
and Economic Opportunity Law. |
Beginning on August 1, 2011, an amount equal to 4.5% of the net |
revenue realized from this Act during the preceding month |
shall be deposited as follows: 55% of such amount shall be |
deposited into the Chicago Travel Industry Promotion Fund for |
the purposes described in subsection (n) of Section 5 of the |
Metropolitan Pier and Exposition Authority Act and the |
remaining 45% of such amount deposited into the International |
Tourism Fund for the purposes authorized in Section 605-707 of |
the Department of Commerce and Economic Opportunity Law. "Net
|
revenue realized for a month" means the revenue collected by |
the State under
that Act during the previous month less the |
amount paid out during that same
month as refunds to taxpayers |
for overpayment of liability under that Act.
|
|
After making all these deposits, all other proceeds of the |
tax imposed under
subsection (a) of Section 3 shall be |
deposited in the Tourism Promotion Fund in
the State Treasury. |
All moneys received by the Department from the additional
tax |
imposed under subsection (b) of Section 3 shall be deposited |
into the Build
Illinois Fund in the State Treasury.
|
The Department may, upon separate written notice to a |
taxpayer, require
the taxpayer to prepare and file with the |
Department on a form prescribed
by the Department within not |
less than 60 days after receipt of the notice
an annual |
information return for the tax year specified in the notice.
|
Such annual return to the Department shall include a statement |
of gross
receipts as shown by the operator's last State income |
tax return. If the
total receipts of the business as reported |
in the State income tax return
do not agree with the gross |
receipts reported to the Department for the
same period, the |
operator shall attach to his annual information return a
|
schedule showing a reconciliation of the 2 amounts and the |
reasons for the
difference. The operator's annual information |
return to the Department
shall also disclose pay roll |
information of the operator's business during
the year covered |
by such return and any additional reasonable information
which |
the Department deems would be helpful in determining the |
accuracy of
the monthly, quarterly or annual tax returns by |
such operator as
hereinbefore provided for in this Section.
|
If the annual information return required by this Section |
|
is not filed
when and as required the taxpayer shall be liable |
for a penalty in an
amount determined in accordance with |
Section 3-4 of the Uniform Penalty and
Interest Act until such |
return is filed as required, the penalty to be
assessed and |
collected in the same manner as any other penalty provided
for |
in this Act.
|
The chief executive officer, proprietor, owner or highest |
ranking manager
shall sign the annual return to certify the |
accuracy of the information
contained therein. Any person who |
willfully signs the annual return containing
false or |
inaccurate information shall be guilty of perjury and punished
|
accordingly. The annual return form prescribed by the |
Department shall
include a warning that the person signing the |
return may be liable for perjury.
|
The foregoing portion of this Section concerning the |
filing of an annual
information return shall not apply to an |
operator who is not required to
file an income tax return with |
the United States Government.
|
(Source: P.A. 100-23, eff. 7-6-17; 100-1171, eff. 1-4-19.)
|
Section 6-15. The Illinois Sports Facilities Authority Act |
is amended by changing Section 13 as follows:
|
(70 ILCS 3205/13) (from Ch. 85, par. 6013)
|
Sec. 13. Bonds and notes.
|
(A) (1) The Authority may at any time and
from time to time |
|
issue bonds and notes for any corporate purpose,
including the |
establishment of reserves and the payment of interest and
|
costs of issuance. In this Act the term "bonds" includes notes |
of any
kind, interim certificates, refunding bonds, or any |
other evidence of
obligation for borrowed money issued under |
this Section 13. Bonds may be
issued in one or more series and |
may be payable and secured either on a
parity with or |
separately from other bonds.
|
(2) The bonds of any issue shall be payable solely from all |
or any part
of the property or
revenues of the Authority, |
including, without limitation:
|
(i) Rents, rates, fees, charges or other revenues |
payable
to or any receipts of the Authority, including |
amounts which are deposited
pursuant to the Act with a |
trustee for bondholders;
|
(ii) Payments by financial institutions, insurance
|
companies, or others
pursuant to letters or lines of |
credit, policies of insurance, or purchase
agreements;
|
(iii) Investment earnings from funds or accounts |
maintained
pursuant to
a bond resolution or trust |
agreement; and
|
(iv) Proceeds of refunding bonds.
|
(3) Bonds may be authorized by a resolution of the |
Authority and may
be secured by a trust agreement by and |
between the Authority and a
corporate trustee or trustees, |
which may be any trust company or bank
having the powers of a |
|
trust company within or without the State. Bonds may:
|
(i) Mature at a time or times, whether as serial bonds |
or as
term bonds
or both, not exceeding 40 years from their |
respective dates of issue;
|
(ii) Notwithstanding the provision of "An Act to |
authorize
public
corporations to issue bonds, other |
evidences of indebtedness and tax
anticipation warrants |
subject to interest rate limitations set forth
therein", |
approved May 26, 1970, as now or hereafter amended, or any |
other
provision of law, bear interest at any fixed or |
variable rate or rates
determined by the method provided |
in the resolution or trust agreement;
|
(iii) Be payable at a time or times, in the |
denominations
and form,
either coupon or registered or |
both, and carry the registration and
privileges as to |
exchange, transfer or conversion and for the
replacement |
of mutilated, lost, or destroyed bonds as the resolution |
or
trust agreement may provide;
|
(iv) Be payable in lawful money of the United States |
at a
designated place;
|
(v) Be subject to the terms of purchase, payment, |
redemption,
refunding
or refinancing that the resolution |
or trust agreement provides;
|
(vi) Be executed by the manual or facsimile signatures |
of
the officers
of the Authority designated by the |
Authority which signatures shall be
valid at delivery even |
|
for one who has ceased to hold office; and
|
(vii) Be sold in the manner and upon the terms |
determined
by
the Authority.
|
(B) Any resolution or trust agreement may contain |
provisions which shall
be a part of the contract with the |
holders of the bonds as to:
|
(1) Pledging, assigning or directing the use, |
investment, or disposition
of all or any part of the |
revenues of the Authority or proceeds or benefits
of any |
contract
including, without limit, any management |
agreement or assistance agreement
and
conveying or |
otherwise securing any property or property rights;
|
(2) The setting aside of loan funding deposits, debt |
service reserves,
capitalized interest accounts, |
replacement or operating reserves, cost
of issuance |
accounts and sinking funds,
and the regulation, |
investment, and disposition thereof;
|
(3) Limitations on the purposes to which or the |
investments in which the
proceeds of sale of any issue of |
bonds or the Authority's revenues and
receipts may be |
applied or made;
|
(4) Limitations on the issue of additional bonds, the |
terms upon which
additional bonds may be issued and |
secured, the terms upon which additional
bonds may rank on |
a parity with, or be subordinate or superior to, other |
bonds;
|
|
(5) The refunding, advance refunding or refinancing of |
outstanding bonds;
|
(6) The procedure, if any, by which the terms of any |
contract with
bondholders may be altered or amended and |
the amount of bonds and holders
of which must consent |
thereto, and the manner in which consent shall be given;
|
(7) Defining the acts or omissions which shall |
constitute a default in
the duties of the Authority to |
holders of bonds and providing the rights or
remedies of |
such holders in the event of a default which may include
|
provisions restricting individual right of action by |
bondholders;
|
(8) Providing for guarantees, pledges of property, |
letters of credit, or
other security, or insurance for the |
benefit of bondholders; and
|
(9) Any other matter relating to the bonds which the |
Authority determines
appropriate.
|
(C) No member of the Authority nor any person executing |
the bonds shall
be liable personally on the bonds or subject to |
any personal liability by
reason of the issuance of the bonds.
|
(D) The Authority may enter into agreements with agents, |
banks,
insurers, or others for the purpose of enhancing the |
marketability of or
security for its bonds.
|
(E) (1) A pledge by the Authority of revenues and receipts |
as security
for an issue of bonds or for the performance of its |
obligations under any
management agreement or assistance |
|
agreement shall be valid and binding
from
the time when the |
pledge is made.
|
(2) The revenues and receipts pledged shall immediately be |
subject
to the lien of the pledge without any physical |
delivery or further act, and
the lien of any pledge shall be |
valid and binding against any person having
any claim of any |
kind in tort, contract or otherwise against the Authority,
|
irrespective of whether the person has notice.
|
(3) No resolution, trust agreement, management agreement |
or assistance
agreement or any financing statement, |
continuation statement, or other
instrument adopted or entered |
into by the Authority need be filed or recorded
in any public |
record other than the records of the Authority in order to
|
perfect the lien against third persons, regardless of any |
contrary provision of
law.
|
(F) The Authority may issue bonds to refund, advance |
refund or
refinance any of its bonds then outstanding, |
including the payment of any
redemption premium and any |
interest accrued or to accrue to the earliest or
any |
subsequent date of redemption, purchase or maturity of the |
bonds.
Refunding or advance refunding bonds may be
issued for |
the public purposes of realizing savings in the effective |
costs
of debt service, directly or through a debt |
restructuring, for alleviating
impending or actual default, or |
for paying principal of, redemption
premium, if any, and |
interest on bonds as they mature or are subject to
redemption, |
|
and may be issued in one or more series in an
amount in excess |
of that of the bonds to be refunded.
|
(G) At no time shall the total outstanding bonds and notes |
of the
Authority issued under this Section 13 exceed (i)
|
$150,000,000 in connection with facilities owned by the |
Authority or in connection with other authorized corporate |
purposes of the Authority and (ii)
$399,000,000 in connection |
with facilities owned by a governmental owner other
than the |
Authority ; however, the limit on the total outstanding bond |
and notes set forth in this sentence shall not apply to any |
refunding or restructuring bonds issued by the Authority on |
and after the effective date of this amendatory Act of the |
102nd General Assembly but prior to December 31, 2024 . Bonds
|
which are being paid or retired by issuance, sale or
delivery |
of bonds or notes, and bonds or notes for which sufficient |
funds
have been deposited with the paying agent or trustee to |
provide for payment of
principal and interest thereon, and any |
redemption premium, as provided in
the authorizing resolution, |
shall not be considered outstanding for the
purposes of this |
paragraph.
|
(H) The bonds and notes of the Authority shall not be |
indebtedness of
the City of Chicago, of the State, or of any |
political subdivision of the
State other than the Authority. |
The bonds and notes of the Authority are
not general |
obligations of the State of Illinois or the City of Chicago, or
|
of any other political subdivision of the State other than the |
|
Authority,
and are not secured by a pledge of the full faith |
and credit of the State
of Illinois or the City of Chicago, or |
of any other political subdivision of
the State other than the |
Authority, and the holders of bonds and notes of
the Authority |
may not require the levy or imposition by the State or the
City |
of Chicago, or any other political subdivision of the State |
other than
the Authority, of any taxes or, except as provided |
in this Act, the
application of revenues or funds of the State |
of Illinois or the City of
Chicago or any other political |
subdivision of the State other than the
Authority to the
|
payment of bonds and notes of the Authority.
|
(I) In order to provide for the payment of debt service |
requirements
(including amounts for reserve funds and to pay |
the costs of credit
enhancements) on bonds issued pursuant to |
this Act, the Authority may
provide in any trust agreement |
securing such bonds for a pledge and
assignment of its right to |
all amounts to be received from the Illinois
Sports Facilities |
Fund and for a pledge and assignment (subject to the
terms of |
any management agreement or assistance agreement) of all taxes |
and
other amounts to be
received under Section 19 of this Act |
and may further provide by written
notice to the State |
Treasurer and State Comptroller
(which notice shall constitute |
a direction to those officers) for a direct
payment of these |
amounts to the trustee for its bondholders.
|
(J) The State of Illinois pledges to and agrees with the |
holders of
the bonds and notes of the Authority issued |
|
pursuant to this Act that the
State will not limit or alter the |
rights and powers vested in the Authority
by this Act so as to |
impair the terms of any contract made by the Authority
with |
such holders or in any way impair the rights and remedies of |
such
holders until such bonds and notes, together with |
interest thereon, with
interest on any unpaid installments of |
interest, and all costs and expenses
in connection with any |
action or proceedings by or on behalf of such
holders, are |
fully met and discharged. In addition, the State pledges to
|
and agrees with the holders of the bonds and notes of the |
Authority issued
pursuant to this Act that the State will not |
limit or alter the basis on
which State funds are to be |
allocated, deposited and paid to the Authority
as provided in |
this Act, or the use of such funds, so as to impair the
terms |
of any such contract. The Authority is authorized to include |
these
pledges and agreements of the State in any contract with |
the holders of
bonds or notes issued pursuant to this Section. |
Nothing in this amendatory Act of the 102nd General Assembly |
is intended to limit or alter the rights and powers of the |
Authority so as to impair the terms of any contract made by the |
Authority with the holders of the bonds and notes of the |
Authority issued pursuant to this Act.
|
(Source: P.A. 91-935, eff. 6-1-01.)
|
ARTICLE 7. LAW ENFORCEMENT TRAINING
|
|
Section 7-5. The Illinois Motor Vehicle Theft Prevention |
and Insurance Verification Act is amended by adding Section |
8.6 as follows:
|
(20 ILCS 4005/8.6 new) |
Sec. 8.6. State Police Training and Academy Fund; Law |
Enforcement Training Fund. Before April 1 of each year, each |
insurer engaged in writing private passenger motor vehicle |
insurance coverage that is included in Class 2 and Class 3 of |
Section 4 of the Illinois Insurance Code, as a condition of its |
authority to transact business in this State, shall collect |
and remit to the Department of Insurance an amount equal to $4, |
or a lesser amount determined by the Illinois Law Enforcement |
Training Board by rule, multiplied by the insurer's total |
earned car years of private passenger motor vehicle insurance |
policies providing physical damage insurance coverage written |
in this State during the preceding calendar year. Of the |
amounts collected under this Section, the Department of |
Insurance shall deposit 10% into the State Police Training and |
Academy Fund and 90% into the Law Enforcement Training Fund.
|
Section 7-10. The State Finance Act is amended by adding |
Sections 5.935, 5.936, 6z-125, and 6z-126 as follows:
|
(30 ILCS 105/5.935 new) |
Sec. 5.935. The State Police Training and Academy Fund.
|
|
(30 ILCS 105/5.936 new) |
Sec. 5.936. The Law Enforcement Training Fund.
|
(30 ILCS 105/6z-125 new) |
Sec. 6z-125. State Police Training and Academy Fund. The |
State Police Training and Academy Fund is hereby created as a |
special fund in the State treasury. Moneys in the Fund shall |
consist of: (i) 10% of the revenue from increasing the |
insurance producer license fees, as provided under subsection |
(a-5) of Section 500-135 of the Illinois Insurance Code; and |
(ii) 10% of the moneys collected from auto insurance policy |
fees under Section 8.6 of the Illinois Motor Vehicle Theft |
Prevention and Insurance Verification Act. This Fund shall be |
used by the Illinois State Police to fund training and other |
State Police institutions, including, but not limited to, |
forensic laboratories.
|
(30 ILCS 105/6z-126 new) |
Sec. 6z-126. Law Enforcement Training Fund. The Law |
Enforcement Training Fund is hereby created as a special fund |
in the State treasury. Moneys in the Fund shall consist of: (i) |
90% of the revenue from increasing the insurance producer |
license fees, as provided under subsection (a-5) of Section |
500-135 of the Illinois Insurance Code; and (ii) 90% of the |
moneys collected from auto insurance policy fees under Section |
|
8.6 of the Illinois Motor Vehicle Theft Prevention and |
Insurance Verification Act. This Fund shall be used by the |
Illinois Law Enforcement Training and Standards Board to fund |
law enforcement certification compliance and the development |
and provision of basic courses by Board-approved academics, |
and in-service courses by approved academies.
|
Section 7-15. The Illinois Insurance Code is amended by |
changing Section 500-135 as follows:
|
(215 ILCS 5/500-135)
|
(Section scheduled to be repealed on January 1, 2027)
|
Sec. 500-135. Fees.
|
(a) The fees required by this Article are as follows:
|
(1) a fee of $215 $180 for a person who is a resident |
of Illinois, and $380 $250
for a person who is not a |
resident of Illinois, payable once every 2
years for an |
insurance
producer
license;
|
(2) a fee of $50 for the issuance of a temporary |
insurance
producer
license;
|
(3) a fee of $150 payable once every 2 years for a |
business
entity;
|
(4) an annual $50 fee for a limited
line producer |
license issued under items (1)
through (8) of subsection |
(a) of Section 500-100;
|
(5) a $50 application fee for the processing of a |
|
request to
take the
written
examination for an insurance |
producer license;
|
(6) an annual registration fee of $1,000 for |
registration of
an
education provider;
|
(7) a certification fee of $50 for each certified
|
pre-licensing or
continuing
education course and an annual |
fee of $20 for renewing the
certification of
each such
|
course;
|
(8) a fee of $215 $180 for a person who is a resident |
of Illinois, and $380 $250
for a person who is not a |
resident of Illinois, payable once every 2
years for a car |
rental
limited line
license;
|
(9) a fee of $200 payable once every 2 years for a |
limited
lines license
other
than the licenses issued under |
items (1) through (8) of subsection (a) of
Section
|
500-100, a
car rental limited line license, or a |
self-service storage facility limited
line license;
|
(10) a fee of $50 payable once every 2 years for a |
self-service storage
facility limited line license.
|
(a-5) Beginning on July 1, 2021, an amount equal to the |
additional amount of revenue collected under paragraphs (1) |
and (8) of subsection (a) as a result of the increase in the |
fees under this amendatory Act of the 102nd General Assembly |
shall be transferred annually, with 10% of that amount paid |
into the State Police Training and Academy Fund and 90% of that |
amount paid into the Law Enforcement Training Fund. |
|
(b) Except as otherwise provided, all
fees paid to and |
collected by the Director under
this Section shall be paid |
promptly after receipt thereof, together with a
detailed |
statement of
such fees, into a special fund in the State |
Treasury to be known as the
Insurance Producer
Administration |
Fund. The moneys deposited into the Insurance Producer
|
Administration Fund
may be used only for payment of the |
expenses of the Department in the
execution,
administration, |
and enforcement of the insurance laws of this State, and shall
|
be appropriated as
otherwise provided by law for the payment |
of those expenses with first priority
being any
expenses |
incident to or associated with the administration and |
enforcement of
this Article.
|
(Source: P.A. 98-159, eff. 8-2-13 .)
|
ARTICLE 8. INVEST IN KIDS
|
Section 8-5. The Illinois Administrative Procedure Act is |
amended by adding Section 5-45.13 as follows:
|
(5 ILCS 100/5-45.13 new) |
Sec. 5-45.13. Emergency rulemaking; Invest in Kids. To |
provide for the expeditious and timely implementation of the |
changes made to Sections 5 and 10 of, and the addition of |
Section 7.5 to, the Invest in Kids Act by this amendatory Act |
of the 102nd General Assembly, emergency rules implementing |
|
the changes made to Sections 5 and 10 of, and the addition of |
Section 7.5 to, the Invest in Kids Act by this amendatory Act |
of the 102nd General Assembly may be adopted by the Department |
of Revenue in accordance with Section 5-45. The adoption of |
emergency rules authorized by Section 5-45 and this Section is |
deemed to be necessary for the public interest, safety, and |
welfare. |
This Section is repealed one year after the effective date |
of this amendatory Act of the 102nd General Assembly.
|
Section 8-10. The Invest in Kids Act is amended by |
changing Sections 5, 10, and 65 and by adding Section 7.5 as |
follows:
|
(35 ILCS 40/5) |
(Section scheduled to be repealed on January 1, 2024)
|
Sec. 5. Definitions. As used in this Act: |
"Authorized contribution" means the contribution amount |
that is listed on the contribution authorization certificate |
issued to the taxpayer.
|
"Board" means the State Board of Education.
|
"Contribution" means a donation made by the taxpayer |
during the taxable year for providing scholarships as provided |
in this Act. |
"Custodian" means, with respect to eligible students, an |
Illinois resident who is a parent or legal guardian of the |
|
eligible student or students.
|
"Department" means the Department of Revenue. |
"Eligible student" means a child who:
|
(1) is a member of a household whose federal adjusted |
gross income the year before he or she
initially receives |
a scholarship under this program, as determined by the |
Department, does not exceed 300% of the federal poverty
|
level and, once the child receives a scholarship, does not |
exceed 400% of the federal poverty
level;
|
(2) is eligible to attend a public elementary school |
or high school in Illinois in the semester immediately |
preceding the semester for which he or she first receives |
a scholarship or is
starting school in Illinois for the |
first time when he or she first receives a scholarship; |
and
|
(3) resides in Illinois while receiving a scholarship. |
"Family member" means a parent, child, or sibling, whether |
by whole blood, half blood, or adoption; spouse; or stepchild. |
"Focus district" means a school district which has a |
school that is either (i) a school that has one or more |
subgroups in which the average student performance is at or |
below the State average for the lowest 10% of student |
performance in that subgroup or (ii) a school with an average |
graduation rate of less than 60% and not identified for |
priority.
|
"Jointly administered CTE program" means a program or set |
|
of programs within a non-public school located in Illinois, as |
determined by the State Board of Education pursuant to Section |
7.5 of this Act. |
"Necessary costs and fees" includes the customary charge |
for instruction and use of facilities in general
and the |
additional fixed fees charged for specified purposes that are |
required generally of non-scholarship recipients for each |
academic period for which the scholarship applicant actually |
enrolls, including costs associated with student assessments, |
but does not
include fees payable only once and other |
contingent deposits that are refundable in whole or in part. |
The Board may prescribe, by rules consistent with this Act, |
detailed provisions concerning the computation of necessary |
costs and fees.
|
"Scholarship granting organization" means an entity that:
|
(1) is exempt from taxation under Section 501(c)(3) of |
the Internal Revenue Code;
|
(2) uses at least 95% of the qualified contributions |
received during a taxable year for scholarships;
|
(3) provides scholarships to students according to the |
guidelines of this Act;
|
(4) deposits and holds qualified contributions and any |
income derived from qualified contributions
in an account |
that is separate from the organization's operating fund or |
other funds until such qualified contributions or income |
are withdrawn for use; and
|
|
(5) is approved to issue certificates of receipt.
|
"Technical academy" means a non-public school located in |
Illinois that: (1) registers with the Board pursuant to |
Section 2-3.25 of the School Code; and (2) operates or will |
operate a jointly administered CTE program as the primary |
focus of the school. To maintain its status as a technical |
academy, the non-public school must obtain recognition from |
the Board pursuant to Section 2-3.25o of the School Code |
within 2 calendar years of its registration with the Board. |
"Qualified contribution" means the authorized contribution |
made by a taxpayer to a scholarship granting organization for |
which the taxpayer has received a certificate of receipt from |
such organization.
|
"Qualified school" means a non-public school located in |
Illinois and recognized by the Board pursuant to Section |
2-3.25o of the School Code.
|
"Scholarship" means an educational scholarship awarded to |
an eligible student to attend a qualified school
of their |
custodians' choice in an amount not exceeding the necessary |
costs and fees to attend that school.
|
"Taxpayer" means any individual, corporation, partnership, |
trust, or other entity subject to the Illinois income tax. For |
the purposes of this Act, 2 individuals filing a joint return |
shall be considered one taxpayer.
|
(Source: P.A. 100-465, eff. 8-31-17.)
|
|
(35 ILCS 40/7.5 new) |
Sec. 7.5. Determination of jointly-administered CTE |
programs. |
(a) Upon its own motion, or upon petition from a qualified |
school or technical academy, the State Board of Education |
shall determine whether a program or set of programs offered |
or proposed by a qualified school or technical academy |
provides coursework and training in career and technical |
education pathways aligned to industry-recognized |
certifications and credentials. The State Board of Education |
shall make that determination based upon whether the |
industry-recognized certifications or credentials that are the |
focus of a qualified school or technical academy's coursework |
and training program or set of programs (i) are associated |
with an occupation determined to fall under the LEADING or |
EMERGING priority sectors as determined through Illinois' |
Workforce Innovation and Opportunity Act Unified State Plan |
and (ii) provide wages that are at least 70% of the average |
annual wage in the State, as determined by the United States |
Bureau of Labor Statistics. |
(b) The State Board of Education shall publish a list of |
approved jointly administered CTE programs on its website and |
otherwise make that list available to the public. A qualified |
school or technical academy may petition the State Board of |
Education to obtain a determination that a proposed program or |
set of programs that it seeks to offer qualifies as a jointly |
|
administered CTE program under subsection (a) of this Section. |
A petitioner shall file one original petition in the form |
provided by the State Board of Education and in the manner |
specified by the State Board of Education. The petitioner may |
withdraw his or her petition by submitting a written statement |
to the State Board of Education indicating withdrawal. The |
State Board of Education shall approve or deny a petition |
within 180 days of its submission and, upon approval, shall |
proceed to add the program or set of programs to the list of |
approved jointly administered CTE programs. The approval or |
denial of any petition is a final decision of the Board, |
subject to judicial review under the Administrative Review |
Law. Jurisdiction and venue are vested in the circuit court. |
(c) The State Board of Education shall evaluate the |
approved jointly administered CTE programs under this Section |
once every 5 years. At this time, the State Board of Education |
shall determine whether these programs continue to meet the |
requirements set forth in subsection (a) of this Section.
|
(35 ILCS 40/10) |
(Section scheduled to be repealed on January 1, 2024)
|
Sec. 10. Credit awards. |
(a) The Department shall award credits against the tax |
imposed under subsections (a) and (b) of Section 201 of the |
Illinois Income Tax Act to taxpayers who make qualified |
contributions. For contributions made under this Act, the |
|
credit shall be equal to 75% of the total amount of
qualified |
contributions made by the taxpayer during a taxable year, not |
to exceed a credit of $1,000,000 per taxpayer.
|
(b) The aggregate amount of all credits the Department may |
award under this Act in any calendar year may not exceed |
$75,000,000. |
(c) Contributions made by corporations (including |
Subchapter S corporations), partnerships, and trusts under |
this Act may not be directed to a particular subset of schools, |
a particular school, a particular group of students, or a |
particular student.
Contributions made by individuals under |
this Act may be directed to a particular subset of schools or a |
particular school but may not be directed to a particular |
group of students or a particular student. |
(d) No credit shall be taken under this Act for any |
qualified contribution for which the taxpayer claims a federal |
income tax deduction. |
(e) Credits shall be awarded in a manner, as determined by |
the Department, that is geographically proportionate to |
enrollment in recognized non-public schools in Illinois. If |
the cap on the aggregate credits that may be awarded by the |
Department is not reached by June 1 of a given year, the |
Department shall award remaining credits on a first-come, |
first-served basis, without regard to the limitation of this |
subsection.
|
(f) Credits awarded for donations made to a technical |
|
academy shall be awarded without regard to subsection (e), but |
shall not exceed 15% of the annual statewide program cap. For |
the purposes of this subsection, "technical academy" means a |
technical academy that is registered with the Board within 30 |
days after the effective date of this amendatory Act of the |
102nd General Assembly. |
(Source: P.A. 100-465, eff. 8-31-17.)
|
(35 ILCS 40/65) |
(Section scheduled to be repealed on January 1, 2024)
|
Sec. 65. Credit period; repeal. |
(a) A taxpayer may take a credit under this Act for tax |
years beginning on or after January 1, 2018 and ending before |
January 1, 2024 2023 . A taxpayer may not take a credit pursuant |
to this Act for tax years beginning on or after January 1, 2024 |
2023 .
|
(b) This Act is repealed on January 1, 2025 2024 .
|
(Source: P.A. 100-465, eff. 8-31-17.)
|
ARTICLE 9. STATE TREASURER'S CAPITAL FUND
|
Section 9-5. The State Treasurer Act is amended by |
changing Section 35 as follows:
|
(15 ILCS 505/35) |
Sec. 35. State Treasurer may purchase real property. |
|
(a) Subject to the provisions of the Public Contract Fraud |
Act , the State Treasurer, on behalf of the State of Illinois, |
is authorized during State fiscal years 2019 and 2020 to |
acquire real property located in the City of Springfield, |
Illinois which the State Treasurer deems necessary to properly |
carry out the powers and duties vested in him or her. Real |
property acquired under this Section may be acquired subject |
to any third party interests in the property that do not |
prevent the State Treasurer from exercising the intended |
beneficial use of such property. |
(b) Subject to the provisions of the Treasurer's |
Procurement Rules, which shall be substantially in accordance |
with the requirements of the Illinois Procurement Code, the |
State Treasurer may: |
(1) enter into contracts relating to construction, |
reconstruction or renovation projects for any such |
buildings or lands acquired pursuant to subsection |
paragraph (a); and |
(2) equip, lease, operate and maintain those grounds, |
buildings and facilities as may be appropriate to carry |
out his or her statutory purposes and duties. |
(c) The State Treasurer may enter into agreements with any |
person with respect to the use and occupancy of the grounds, |
buildings, and facilities of the State Treasurer, including |
concession, license, and lease agreements on terms and |
conditions as the State Treasurer determines and in accordance |
|
with the procurement processes for the Office of the State |
Treasurer, which shall be substantially in accordance with the |
requirements of the Illinois Procurement Code. |
(d) The exercise of the authority vested in the Treasurer |
by this Section is subject to the appropriation of the |
necessary funds.
|
(e) State Treasurer's Capital Fund. |
(1) The State Treasurer's Capital Fund is created as a |
trust fund in the State treasury. Moneys in the Fund shall |
be utilized by the State Treasurer in the exercise of the |
authority vested in the Treasurer by subsection (b) of |
this Section. All interest earned by the investment or |
deposit of moneys accumulated in the Fund shall be |
deposited into the Fund. |
(2) Moneys in the State Treasurer's Capital Fund are |
subject to appropriation by the General Assembly. |
(3) The State Treasurer may transfer amounts from the |
State Treasurer's Administrative Fund and from the |
Unclaimed Property Trust Fund to the State Treasurer's |
Capital Fund. In no fiscal year may the total of such |
transfers exceed $250,000. The State Treasurer may accept |
gifts, grants, donations, federal funds, or other revenues |
or transfers for deposit into the State Treasurer's |
Capital Fund. |
(4) After the effective date of this amendatory Act of |
the 102nd General Assembly and prior to July 1, 2022 the |
|
State Treasurer and State Comptroller shall transfer from |
the CDB Special Projects Fund to the State Treasurer's |
Capital Fund an amount equal to the unexpended balance of |
funds transferred by the State Treasurer to the CDB |
Special Projects Fund in 2019 and 2020 pursuant to an |
intergovernmental agreement between the State Treasurer |
and the Capital Development Board. |
(Source: P.A. 101-487, eff. 8-23-19; revised 11-21-19.)
|
Section 9-10. The State Finance Act is amended by adding |
Section 5.940 as follows:
|
(30 ILCS 105/5.940 new) |
Sec. 5.940. The State Treasurer's Capital Fund.
|
ARTICLE 10. AMENDATORY PROVISIONS
|
Section 10-5. The Illinois Administrative Procedure Act is |
amended by adding Section 5-45.12 as follows:
|
(5 ILCS 100/5-45.12 new) |
Sec. 5-45.12. Emergency rulemaking; Coronavirus Vaccine |
Incentive Public Health Promotion. To provide for the |
expeditious and timely implementation of the Coronavirus |
Vaccine Incentive Public Health Promotion authorized by this |
amendatory Act of the 102nd General Assembly in Section 21.14 |
|
of the Illinois Lottery Law and Section 2310-628 of the |
Department of Public Health Powers and Duties Law, emergency |
rules implementing the public health promotion may be adopted |
by the Department of the Lottery and the Department of Public |
Health in accordance with Section 5-45. The adoption of |
emergency rules authorized by Section 5-45 and this Section is |
deemed to be necessary for the public interest, safety, and |
welfare. |
This Section is repealed one year after the effective date |
of this amendatory Act of the 102nd General Assembly.
|
Section 10-10. The Department of Commerce and Economic |
Opportunity Law of the
Civil Administrative Code of Illinois |
is amended by changing Section 605-415 and by adding Sections |
605-418 and 605-1065 as follows:
|
(20 ILCS 605/605-415)
|
Sec. 605-415. Job Training and Economic Development Grant |
Program.
|
(a) Legislative findings. The General Assembly finds that:
|
(1) Despite the large number of unemployed job |
seekers, many employers
are having difficulty matching the |
skills they require with the skills of
workers; a similar |
problem exists in industries where overall employment
may |
not be expanding but there is an acute need for skilled |
workers in
particular occupations.
|
|
(2) The State of Illinois should foster local economic |
development by
linking the job training of unemployed |
disadvantaged citizens with the
workforce needs of local |
business and industry.
|
(3) Employers often need assistance in developing |
training resources
that will provide work opportunities |
for individuals that are under-represented and or have |
barriers to participating in the workforce disadvantaged |
populations .
|
(b) Definitions. As used in this Section:
|
"Eligible Entities" means employers, private nonprofit |
organizations (which may include a faith-based organization) |
federal Workforce Innovation and Opportunity Act (WIOA) |
administrative entities, Community Action Agencies, industry |
associations, and public or private educational institutions, |
that have demonstrated expertise and effectiveness in |
administering workforce development programs. |
"Target population" means persons who are unemployed, |
under-employed, or under-represented that have one or more |
barriers to employment as defined for "individual with a |
barrier to employment" in the federal Workforce Innovation and |
Opportunity Act ("WIOA"), 29 U.S.C. 3102(24). |
"Eligible Training Provider" means an organization, such |
as a public or private college or university, an industry |
association, registered apprenticeship program or a |
community-based organization that is approved to provide |
|
training services by the appropriate accrediting body. |
"Barrier Reduction Funding" means flexible funding through |
a complementary grant agreement, contract, or budgetary line |
to increase family stability and job retention by covering |
accumulated emergency costs for basic needs, such as |
housing-related expenses (rent, utilities, etc.), |
transportation, child care, digital technology needs, |
education needs, mental health services, substance abuse |
services, income support, and work-related supplies that are |
not typically covered by programmatic supportive services. |
"Youth" means an individual aged 16-24 who faces one or |
more barriers to education, training, and employment. |
"Community based provider" means a not-for-profit |
organization, with local
boards of directors, that directly |
provides job training services.
|
"Disadvantaged persons" has the same meaning as in
Titles |
II-A and II-C of the federal Job Training Partnership
Act.
|
"Training partners" means a community-based provider and |
one or more
employers who have established training and |
placement linkages.
|
(c) The Job Training and Economic Development (JTED) Grant |
Program may leverage funds from lump sum appropriations with |
an aligning purpose and funds appropriated specifically for |
the JTED program. Expenditures from an appropriation of funds |
from the State CURE Fund shall be for purposes permitted by |
Section 9901 of the American Rescue Plan Act of 2021, and all |
|
related federal guidance. The Director shall make grants to |
Eligible Entities as described in this section. The grants |
shall be made to support the following: |
(1) Creating customized training with employers to |
support, train, and employ individuals in the targeted |
population for this program including the unemployed, |
under-employed, or under-represented that have one or more |
barriers to employment. |
(2) Coordinating partnerships between Eligible |
Entities, employers, and educational entities, to develop |
and operate regional or local strategies for in-demand |
industries identified in the Department's 5-year Economic |
Plan and the State's WIOA Unified Plan. These strategies |
must be part of a career pathway for demand occupations |
that result in certification or credentials for the |
targeted populations. |
(3) Leveraging funding from a Barrier Reduction Fund |
to provide supportive services (e.g. transportation, child |
care, mental health services, substance abuse services, |
and income support) for targeted populations including |
youth participants in workforce development programs to |
assist with a transition to post-secondary education or |
full-time employment and a career. |
(4) Establishing policies for resource and service |
coordination and to provide funding for services that |
attempt to reduce employment barriers such as |
|
housing-related expenses (rent, utilities, etc.), child |
care, digital technology needs, counseling, relief from |
fines and fees, education needs, and work-related supplies |
that are not typically covered by programmatic supportive |
services. |
(5) Developing work-based learning and subsidized (or |
"transitional") employment opportunities with employers, |
to support the target populations including youth that |
require on-the-job experience to gain employability |
skills, work history, and a network to enter the |
workforce. |
(6) Using funding for case management support, |
subsidies for employee wages, and grants to eligible |
entities in each region, as feasible, to administer |
transitional job training programs. |
(c) From funds appropriated for that purpose, the |
Department of Commerce
and Economic Opportunity shall |
administer a Job Training and Economic
Development Grant |
Program. The Director shall make grants to community-based
|
providers. The grants shall be made to support the following:
|
(1) Partnerships between community-based providers and |
employers for
the customized training of existing |
low-skilled, low-wage employees and
newly hired |
disadvantaged persons.
|
(2) Partnerships between community-based providers and |
employers to
develop and operate training programs that |
|
link the work force
needs
of local
industry with the job |
training of disadvantaged persons.
|
(d) For projects created under paragraph (1) of subsection |
(c):
|
(1) The Department shall give a priority to projects |
that include an
in-kind match by an employer in |
partnership with an Eligible Entity a community-based |
provider and
projects that use instructional materials and |
training instructors directly
used in the specific |
industry sector of the partnership employer.
|
(2) Participating employers should be active |
participants in identifying the skills needed for their |
jobs to ensure the training is appropriate for the |
targeted populations. |
(3) Eligible entities shall assess the employment |
barriers and needs of local residents and work in |
partnership with Local Workforce Innovation Areas and |
local economic development organizations to identify the |
priority workforce needs of the local industries. These |
must align with the WIOA Unified, Regional, and Local |
level plans as well as the Department's 5-year Economic |
Plan. |
(4) Eligible Entities and Eligible Training Providers |
shall work together to design programs with maximum |
benefits to local disadvantaged persons and local |
employers. |
|
(5) Employers must be involved in identifying specific |
skill-training needs, planning curriculum, assisting in |
training activities, providing job opportunities, and |
coordinating job retention for people hired after training |
through this program and follow-up support. |
(6) Eligible Entities shall serve persons who are |
unemployed, under-employed, or under-represented and that |
have one or more barriers to employment. |
(e) The Department may make available Barrier Reduction |
Funding to support complementary workforce development and job |
training efforts.
|
(2) The partnership employer must be an active |
participant in the
curriculum development and train |
primarily disadvantaged populations.
|
(e) For projects created under paragraph (2) of subsection |
(c):
|
(1) Community based organizations shall assess the |
employment barriers
and needs of local residents and work |
in partnership with local economic
development |
organizations to identify the priority workforce needs of |
the
local industry.
|
(2) Training partners (that is, community-based |
organizations and
employers) shall work together to design |
programs with maximum benefits to
local disadvantaged |
persons and local employers.
|
(3) Employers must be involved in identifying specific |
|
skill-training
needs, planning curriculum, assisting in |
training activities, providing job
opportunities, and |
coordinating job retention for people hired after
training |
through this program and follow-up support.
|
(4) The community-based organizations shall serve |
disadvantaged
persons, including welfare recipients.
|
(f) The Department shall adopt rules for the grant program |
and shall
create a competitive application procedure for those |
grants to be awarded
beginning in fiscal year 2022. Grants |
shall be awarded and performance measured based on criteria |
set forth in Notices of Funding Opportunity. 1998.
Grants |
shall be based on a performance based contracting system. Each |
grant
shall be based on the cost of providing the training |
services and the goals
negotiated and made a part of the |
contract between the Department and the
training partners. The |
goals shall include the number of people to be trained,
the |
number who stay in the program, the number who complete the |
program,
the number who enter employment, their wages, and the |
number who retain
employment. The level of success in |
achieving employment, wage, and retention
goals shall be a |
primary consideration for determining contract renewals and
|
subsequent funding levels. In setting the goals, due |
consideration shall be
given to the education, work |
experience, and job readiness of the trainees;
their barriers |
to employment; and the local job market. Periodic payments
|
under the contracts shall be based on the degree to which the |
|
relevant
negotiated goals have been met during the payment |
period.
|
(Source: P.A. 94-793, eff. 5-19-06.)
|
(20 ILCS 605/605-418 new) |
Sec. 605-418. The Research in Illinois to Spur Economic |
Recovery Program. |
(a) There is established the Research in Illinois to Spur |
Economic Recovery (RISE) program to be administered by the |
Department for the purpose of responding to the negative |
economic impacts of the COVID-19 public health emergency by |
spurring strategic economic growth and recovery in distressed |
industries and regions. |
(b) The RISE Program shall provide for: |
(1) Statewide post-COVID-19 research and planning. The |
Department shall conduct research on post-COVID-19 trends |
in key industries of focus for Illinois impacted by the |
COVID-19 public health emergency. The Department will |
complete an assessment of regional economies within the |
state with the goal of answering: |
(A) How have prominent industries in each region |
of Illinois been impacted by COVID-19? |
(B) Where in Illinois are the key assets to |
leverage for investment? |
(C) What is the status of existing regional |
planning efforts throughout the state? |
|
(D) What regional infrastructure investments might |
spur new economic development? |
(E) What are the needs in terms of access to |
capital, business attraction, and community |
cooperation that need more investment? |
(2) Support for regional and local planning, primarily |
in economically distressed areas. The RISE Program will |
fund grants to local governmental units and regional |
economic development organizations to update outdated |
economic plans or prepare new ones to improve alignment |
with a statewide COVID-19 economic recovery. Grants will |
be prioritized for research in regions and localities |
which are most economically distressed, as determined by |
the Department. |
(3) Support statewide and regional efforts to improve |
the efficacy of economic relief programs. Adding to the |
research and planning effort, contracts, grants, and |
awards may be released to support efficacy review efforts |
of existing or proposed economic relief programs at the |
state and regional level. This includes conducting data |
analysis, targeted consumer outreach, and research |
improvements to data or technology infrastructure. |
(4) RISE implementation grants. The Department will |
prioritize grantmaking to establish initiatives, launch |
pilot projects, or make capital investments that are |
identified through research and planning efforts |
|
undertaken pursuant to paragraphs (1) through (3). |
Implementation efforts may also include investment in |
quality of life amenities and strategic |
national/international outreach to increase available |
workforce in areas of need. |
(c) The RISE Program may leverage funds from lump sum |
appropriations with an aligning purpose and funds appropriated |
specifically for the RISE Program. Expenditures from an |
appropriation of funds from the State CURE Fund shall be for |
purposes permitted by Section 9901 of the American Rescue Plan |
Act of 2021 and all related federal guidance.
|
(20 ILCS 605/605-1065 new) |
Sec. 605-1065. American Rescue Plan Capital Assets Program |
(or ARPCAP). From funds appropriated, directly or indirectly, |
from moneys received by the State from the Coronavirus State |
Fiscal Recovery Fund, the Department shall expend funds for |
grants, contracts, and loans to eligible recipients for |
purposes permitted by Section 9901 of the American Rescue Plan |
Act of 2021 and all related federal guidance.
|
Section 10-15. The Illinois Promotion Act is amended by |
changing Section 8a as follows:
|
(20 ILCS 665/8a) (from Ch. 127, par. 200-28a)
|
Sec. 8a. Tourism grants and loans.
|
|
(1) The Department is authorized to make grants and loans, |
subject to
appropriations by the General Assembly for this |
purpose from the Tourism
Promotion Fund,
to counties, |
municipalities, local promotion groups, not-for-profit
|
organizations, or
for-profit businesses for the development or |
improvement of tourism
attractions in Illinois. Individual |
grants and loans shall not
exceed
$1,000,000
and shall not |
exceed 50% of the entire amount of the actual expenditures for
|
the development or improvement of a tourist attraction. |
Agreements for
loans made by the Department pursuant to this |
subsection may contain
provisions regarding term, interest |
rate, security as may be required by
the Department and any |
other provisions the Department may require to
protect the |
State's interest.
|
(2) From appropriations to the Department from the State |
CURE fund for this purpose, the Department shall establish |
Tourism Attraction grants for purposes outlined in subsection |
(1). Grants under this subsection shall not exceed $1,000,000 |
but may exceed 50% of the entire amount of the actual |
expenditure for the development or improvement of a tourist |
attraction, including but not limited to festivals. |
Expenditures of such funds shall be in accordance with the |
permitted purposes under Section 9901 of the American Rescue |
Plan Act of 2021 and all related federal guidance. (Blank).
|
(Source: P.A. 94-91, eff. 7-1-05.)
|
|
Section 10-20. The Illinois Lottery Law is amended by |
adding Section 21.14 as follows:
|
(20 ILCS 1605/21.14 new) |
Sec. 21.14. The Coronavirus Vaccine Incentive Public |
Health Promotion. |
(a) As a response to the COVID-19 public health emergency, |
and notwithstanding any other provision of law to the |
contrary, the Department, in coordination with the Department |
of Public Health, may develop and offer a promotion and award |
prizes for the purpose of encouraging Illinois residents to be |
vaccinated against coronavirus disease 2019 (COVID-19). The |
promotion will be structured as determined jointly by the |
Department and the Department of Public Health. The promotion |
will be aimed at Illinois residents receiving COVID-19 |
vaccinations. A portion of the promotion may include |
scholarships or educational awards for the benefit of minors. |
(b) The promotion may commence as soon as practical, as |
determined by the Department and the Department of Public |
Health. The form, operation, administration, parameters and |
duration of the promotion shall be governed by this Section, |
by Section 2310-628 of the Department of Public Health Powers |
and Duties Law, and by rules adopted by the Department and the |
Department of Public Health, including emergency rules |
pursuant to Section 5-45 of the Illinois Administrative |
Procedure Act. |
|
(c) The Department may use the State Lottery Fund for |
expenses incurred in awarding prizes and administering the |
promotion. A maximum of $7,000,000 from the State Lottery Fund |
may be used for prizes awarded to adults 18 and older through |
the promotion. |
(d) The State Lottery Fund may be reimbursed for amounts |
actually used for expenses incurred in awarding prizes and |
administering the promotion from amounts in the State CURE |
Fund. |
(e) The funds expended and reimbursed under this section |
are separate and apart from the priority order established in |
Sections 9.1 and 9.2 of this Act. |
(f) This Section is repealed one year after the effective |
date of this amendatory Act of the 102nd General Assembly.
|
Section 10-25. The Department of Public Health Powers and |
Duties Law of the
Civil Administrative Code of Illinois is |
amended by adding Section 2310-628 as follows:
|
(20 ILCS 2310/2310-628 new) |
Sec. 2310-628. The Coronavirus Vaccine Incentive Public |
Health Promotion. |
(a) As a response to the COVID-19 public health emergency, |
and notwithstanding any other provision of law to the |
contrary, the Department, in coordination with the Department |
of the Lottery, may develop and offer a promotion and award |
|
prizes for the purpose of encouraging Illinois residents to be |
vaccinated against coronavirus disease 2019 (COVID-19). The |
promotion will be structured as determined jointly by the |
Department and the Department of the Lottery. The promotion |
will be aimed at Illinois residents receiving COVID-19 |
vaccinations. A portion of the promotion may include |
scholarships or educational awards for the benefit of minors. |
(b) The promotion may commence as soon as practical, as |
determined by the Department and the Department of the |
Lottery. The form, operation, administration, parameters and |
duration of the promotion shall be governed by this Section, |
by Section 21.14 of the Illinois Lottery Law, and by rules |
adopted by the Department and the Department of Public Health, |
including emergency rules pursuant to Section 5-45 of the |
Illinois Administrative Procedure Act. |
(c) The Department may use funds appropriated to it for |
use in promoting vaccination for expenses incurred in awarding |
prizes and administering the promotion. A maximum of |
$3,000,000 from such appropriated funds may be used for prizes |
awarded through the promotion for scholarships and educational |
awards. |
(d) If any other state fund is used to pay for expenses |
incurred in awarding prizes and administering the promotion, |
such fund may be reimbursed for amounts actually expended |
therefrom for such expenses from amounts in the State CURE |
Fund. |
|
(e) This Section is repealed one year after the effective |
date of this amendatory Act of the 102nd General Assembly.
|
Section 10-35. The Metropolitan Pier and Exposition |
Authority Act is amended by changing Sections 5, 5.6, and 18 as |
follows:
|
(70 ILCS 210/5) (from Ch. 85, par. 1225) |
Sec. 5. The Metropolitan Pier and Exposition Authority |
shall also have the
following rights and powers: |
(a) To accept from Chicago Park Fair, a corporation, |
an assignment of
whatever sums of money it may have |
received from the Fair and Exposition
Fund, allocated by |
the Department of Agriculture of the State of Illinois,
|
and Chicago Park Fair is hereby authorized to assign, set |
over and transfer
any of those funds to the Metropolitan |
Pier and Exposition Authority. The
Authority has the right |
and power hereafter to receive sums as may be
distributed |
to it by the Department of Agriculture of the State of |
Illinois
from the Fair and Exposition Fund pursuant to the |
provisions of Sections 5,
6i, and 28 of the State Finance |
Act. All sums received by the Authority
shall be held in |
the sole custody of the secretary-treasurer of the
|
Metropolitan Pier and Exposition Board. |
(b) To accept the assignment of, assume and execute |
any contracts
heretofore entered into by Chicago Park |
|
Fair. |
(c) To acquire, own, construct, equip, lease, operate |
and maintain
grounds, buildings and facilities to carry |
out its corporate purposes and
duties, and to carry out or |
otherwise provide for the recreational,
cultural, |
commercial or residential development of Navy Pier, and to |
fix
and collect just, reasonable and nondiscriminatory |
charges for the use
thereof. The charges so collected |
shall be made available to defray the
reasonable expenses |
of the Authority and to pay the principal of and the
|
interest upon any revenue bonds issued by the Authority. |
The Authority
shall be subject to and comply with the Lake |
Michigan and Chicago Lakefront
Protection Ordinance, the |
Chicago Building Code, the Chicago Zoning
Ordinance, and |
all ordinances and regulations of the City of Chicago
|
contained in the following Titles of the Municipal Code of |
Chicago:
Businesses, Occupations and Consumer Protection; |
Health and Safety; Fire
Prevention; Public Peace, Morals |
and Welfare; Utilities
and Environmental Protection; |
Streets, Public Ways, Parks, Airports and
Harbors; |
Electrical Equipment and Installation; Housing and |
Economic
Development (only Chapter 5-4 thereof); and |
Revenue and Finance (only so far
as such Title pertains to |
the Authority's duty to collect taxes on behalf
of the |
City of Chicago). |
(d) To enter into contracts treating in any manner |
|
with the objects and
purposes of this Act. |
(e) To lease any buildings to the Adjutant General of |
the State of
Illinois for the use of the Illinois National |
Guard or the Illinois
Naval Militia. |
(f) To exercise the right of eminent domain by |
condemnation proceedings
in the manner provided by the |
Eminent Domain Act,
including, with respect to Site B |
only, the authority to exercise quick
take condemnation by |
immediate vesting of title under Article 20 of the Eminent |
Domain Act, to acquire any privately
owned real or |
personal property and, with respect to Site B only, public
|
property used for rail transportation purposes (but no |
such taking of such
public property shall, in the |
reasonable judgment of the owner, interfere
with such rail |
transportation) for the lawful purposes of the Authority |
in
Site A, at Navy Pier, and at Site B. Just compensation |
for property taken
or acquired under this paragraph shall |
be paid in money or, notwithstanding
any other provision |
of this Act and with the agreement of the owner of the
|
property to be taken or acquired, the Authority may convey |
substitute
property or interests in property or enter into |
agreements with the
property owner, including leases, |
licenses, or concessions, with respect to
any property |
owned by the Authority, or may provide for other lawful |
forms
of just compensation to the owner. Any property |
acquired in condemnation
proceedings shall be used only as |
|
provided in this Act. Except as
otherwise provided by law, |
the City of Chicago shall have a right of first
refusal |
prior to any sale of any such property by the Authority to |
a third
party other than substitute property. The |
Authority shall develop and
implement a relocation plan |
for businesses displaced as a result of the
Authority's |
acquisition of property. The relocation plan shall be
|
substantially similar to provisions of the Uniform |
Relocation Assistance
and Real Property Acquisition Act |
and regulations promulgated under that
Act relating to |
assistance to displaced businesses. To implement the
|
relocation plan the Authority may acquire property by |
purchase or gift or
may exercise the powers authorized in |
this subsection (f), except the
immediate vesting of title |
under Article 20 of the Eminent Domain Act, to acquire |
substitute private property within one mile
of Site B for |
the benefit of displaced businesses located on property |
being
acquired by the Authority. However, no such |
substitute property may be
acquired by the Authority |
unless the mayor of the municipality in which the
property |
is located certifies in writing that the acquisition is |
consistent
with the municipality's land use and economic |
development policies and
goals. The acquisition of |
substitute property is declared to be for public
use. In |
exercising the powers authorized in this subsection (f), |
the
Authority shall use its best efforts to relocate |
|
businesses within the area
of McCormick Place or, failing |
that, within the City of Chicago. |
(g) To enter into contracts relating to construction |
projects which
provide for the delivery by the contractor |
of a completed project,
structure, improvement, or |
specific portion thereof, for a fixed maximum
price, which |
contract may provide that the delivery of the project,
|
structure, improvement, or specific portion thereof, for |
the fixed maximum
price is insured or guaranteed by a |
third party capable of completing
the construction. |
(h) To enter into agreements with any person with |
respect to the use
and occupancy of the grounds, |
buildings, and facilities of the Authority,
including |
concession, license, and lease agreements on terms and |
conditions as
the Authority determines. Notwithstanding |
Section 24, agreements with respect
to the use and |
occupancy of the grounds, buildings, and facilities of the
|
Authority for a term of more than one year shall be entered |
into in accordance
with the procurement process provided |
for in Section 25.1. |
(i) To enter into agreements with any person with |
respect to the
operation and management of the grounds, |
buildings, and facilities of the
Authority or the |
provision of goods and services on terms and
conditions as |
the Authority determines. |
(j) After conducting the procurement process provided |
|
for in Section 25.1,
to enter into one or more contracts to |
provide for the design and
construction of all or part of |
the Authority's Expansion Project grounds,
buildings, and |
facilities. Any contract for design and construction of |
the
Expansion Project shall be in the form authorized by |
subsection (g), shall
be for a fixed maximum price not in |
excess of the funds that are authorized
to be made |
available
for those purposes during the term of the |
contract, and shall be entered
into before commencement of |
construction. |
(k) To enter into agreements, including project |
agreements with labor
unions, that the Authority deems |
necessary to complete the Expansion Project
or any other |
construction or improvement project in the most timely
and |
efficient manner and without strikes, picketing, or other |
actions that
might cause disruption or delay and thereby |
add to the cost of the project. |
(l) To provide incentives to organizations and |
entities that agree to make use of the grounds, buildings, |
and facilities of the Authority for conventions, meetings, |
or trade shows. The incentives may take the form of |
discounts from regular fees charged by the Authority, |
subsidies for or assumption of the costs incurred with |
respect to the convention, meeting, or trade show, or |
other inducements. The Authority shall award incentives to |
attract or retain large conventions, meetings, and trade |
|
shows to its facilities under the terms set forth in this |
subsection (l) from amounts appropriated to the Authority |
from the Metropolitan Pier and Exposition Authority |
Incentive Fund for this purpose. |
No later than May 15 of each year, the Chief Executive |
Officer of the Metropolitan Pier and Exposition Authority |
shall certify to the State Comptroller and the State |
Treasurer the amounts of incentive grant funds used during |
the current fiscal year to provide incentives for |
conventions, meetings, or trade shows that : |
(i) have been approved by the Authority, in |
consultation with an organization meeting the |
qualifications set out in Section 5.6 of this Act, |
provided the Authority has entered into a marketing |
agreement with such an organization, |
(ii) (A) for fiscal years prior to 2022 and after |
2024, demonstrate registered attendance in excess of |
5,000 individuals or in excess of 10,000 individuals, |
as appropriate ; |
(B) for fiscal years 2022 through 2024, |
demonstrate registered attendance in excess of 3,000 |
individuals or in excess of 5,000 individuals, as |
appropriate; or |
(C) for fiscal years 2022 and 2023, regardless of |
registered attendance, demonstrate incurrence of costs |
associated with mitigation of COVID-19, including, but |
|
not limited to, costs for testing and screening, |
contact tracing and notification, personal protective |
equipment, and other physical and organizational |
costs , and |
(iii) in the case of subparagraphs (A) and (B) of |
paragraph (ii), but for the incentive, would not have |
used the facilities of the Authority for the |
convention, meeting, or trade show. The State |
Comptroller may request that the Auditor General |
conduct an audit of the accuracy of the certification. |
If the State Comptroller determines by this process of |
certification that incentive funds, in whole or in |
part, were disbursed by the Authority by means other |
than in accordance with the standards of this |
subsection (l), then any amount transferred to the |
Metropolitan Pier and Exposition Authority Incentive |
Fund shall be reduced during the next subsequent |
transfer in direct proportion to that amount |
determined to be in violation of the terms set forth in |
this subsection (l). |
On July 15, 2012, the Comptroller shall order |
transferred, and the Treasurer shall transfer, into the |
Metropolitan Pier and Exposition Authority Incentive Fund |
from the General Revenue Fund the sum of $7,500,000 plus |
an amount equal to the incentive grant funds certified by |
the Chief Executive Officer as having been lawfully paid |
|
under the provisions of this Section in the previous 2 |
fiscal years that have not otherwise been transferred into |
the Metropolitan Pier and Exposition Authority Incentive |
Fund, provided that transfers in excess of $15,000,000 |
shall not be made in any fiscal year. |
On July 15, 2013, the Comptroller shall order |
transferred, and the Treasurer shall transfer, into the |
Metropolitan Pier and Exposition Authority Incentive Fund |
from the General Revenue Fund the sum of $7,500,000 plus |
an amount equal to the incentive grant funds certified by |
the Chief Executive Officer as having been lawfully paid |
under the provisions of this Section in the previous |
fiscal year that have not otherwise been transferred into |
the Metropolitan Pier and Exposition Authority Incentive |
Fund, provided that transfers in excess of $15,000,000 |
shall not be made in any fiscal year. |
On July 15, 2014, and every year thereafter, the |
Comptroller shall order transferred, and the Treasurer |
shall transfer, into the Metropolitan Pier and Exposition |
Authority Incentive Fund from the General Revenue Fund an |
amount equal to the incentive grant funds certified by the |
Chief Executive Officer as having been lawfully paid under |
the provisions of this Section in the previous fiscal year |
that have not otherwise been transferred into the |
Metropolitan Pier and Exposition Authority Incentive Fund, |
provided that (1) no transfers with respect to any |
|
previous fiscal year shall be made after the transfer has |
been made with respect to the 2017 fiscal year until the |
transfer that is made for the 2022 fiscal year and |
thereafter, and no transfers with respect to any previous |
fiscal year shall be made after the transfer has been made |
with respect to the 2026 fiscal year, and (2) transfers in |
excess of $15,000,000 shall not be made in any fiscal |
year. |
After a transfer has been made under this subsection |
(l), the Chief Executive Officer shall file a request for |
payment with the Comptroller evidencing that the incentive |
grants have been made and the Comptroller shall thereafter |
order paid, and the Treasurer shall pay, the requested |
amounts to the Metropolitan Pier and Exposition Authority. |
Excluding any amounts related to the payment of costs |
associated with the mitigation of COVID-19 in accordance |
with this subsection (l), in In no case shall more than |
$5,000,000 be used in any one year by the Authority for |
incentives granted conventions, meetings, or trade shows |
with a registered attendance of (1) more than 5,000 and |
less than 10,000 prior to the 2022 fiscal year and after |
the 2024 fiscal year and (2) more than 3,000 and less than |
5,000 for fiscal years 2022 through 2024 . Amounts in the |
Metropolitan Pier and Exposition Authority Incentive Fund |
shall only be used by the Authority for incentives paid to |
attract or retain large conventions, meetings, and trade |
|
shows to its facilities as provided in this subsection |
(l). |
(l-5) The Village of Rosemont shall provide incentives |
from amounts transferred into the Convention Center |
Support Fund to retain and attract conventions, meetings, |
or trade shows to the Donald E. Stephens Convention Center |
under the terms set forth in this subsection (l-5). |
No later than May 15 of each year, the Mayor of the |
Village of Rosemont or his or her designee shall certify |
to the State Comptroller and the State Treasurer the |
amounts of incentive grant funds used during the previous |
fiscal year to provide incentives for conventions, |
meetings, or trade shows that (1) have been approved by |
the Village, (2) demonstrate registered attendance in |
excess of 5,000 individuals, and (3) but for the |
incentive, would not have used the Donald E. Stephens |
Convention Center facilities for the convention, meeting, |
or trade show. The State Comptroller may request that the |
Auditor General conduct an audit of the accuracy of the |
certification. |
If the State Comptroller determines by this process of |
certification that incentive funds, in whole or in part, |
were disbursed by the Village by means other than in |
accordance with the standards of this subsection (l-5), |
then the amount transferred to the Convention Center |
Support Fund shall be reduced during the next subsequent |
|
transfer in direct proportion to that amount determined to |
be in violation of the terms set forth in this subsection |
(l-5). |
On July 15, 2012, and each year thereafter, the |
Comptroller shall order transferred, and the Treasurer |
shall transfer, into the Convention Center Support Fund |
from the General Revenue Fund the amount of $5,000,000 for |
(i) incentives to attract large conventions, meetings, and |
trade shows to the Donald E. Stephens Convention Center, |
and (ii) to be used by the Village of Rosemont for the |
repair, maintenance, and improvement of the Donald E. |
Stephens Convention Center and for debt service on debt |
instruments issued for those purposes by the village. No |
later than 30 days after the transfer, the Comptroller |
shall order paid, and the Treasurer shall pay, to the |
Village of Rosemont the amounts transferred. |
(m) To enter into contracts with any person conveying |
the naming rights or other intellectual property rights |
with respect to the grounds, buildings, and facilities of |
the Authority. |
(n) To enter into grant agreements with the Chicago |
Convention and Tourism Bureau providing for the marketing |
of the convention facilities to large and small |
conventions, meetings, and trade shows and the promotion |
of the travel industry in the City of Chicago, provided |
such agreements meet the requirements of Section 5.6 of |
|
this Act. Receipts of the Authority from the increase in |
the airport departure tax authorized by Section 13(f) of |
this amendatory Act of the 96th General Assembly and, |
subject to appropriation to the Authority, funds deposited |
in the Chicago Travel Industry Promotion Fund pursuant to |
Section 6 of the Hotel Operators' Occupation Tax Act shall |
be granted to the Bureau for such purposes. |
(Source: P.A. 100-23, eff. 7-6-17.)
|
(70 ILCS 210/5.6) |
Sec. 5.6. Marketing agreement. |
(a) The Authority shall enter into a marketing agreement |
with a not-for-profit organization headquartered in Chicago |
and recognized by the Department of Commerce and Economic |
Opportunity as a certified local tourism and convention bureau |
entitled to receive State tourism grant funds, provided the |
bylaws of the organization establish a board of the |
organization that is comprised of 35 members serving 3-year |
staggered terms, including the following: |
(1) no less than 8 members appointed by the Mayor of |
Chicago, to include: |
(A) a Chair of the board of the organization |
appointed by the Mayor of the City of Chicago from |
among the business and civic leaders of Chicago who |
are not engaged in the hospitality business or who |
have not served as a member of the Board or as chief |
|
executive officer of the Authority; and |
(B) 7 members from among the cultural, economic |
development, or civic leaders of Chicago; |
(2) the chairperson of the interim board or Board of |
the Authority, or his or her designee; |
(3) a representative from the department in the City |
of Chicago that is responsible for the operation of |
Chicago-area airports; |
(4) a representative from the department in the City |
of Chicago that is responsible for the regulation of |
Chicago-area livery vehicles; |
(5) at least 1, but no more than: |
(A) 2 5 members from the hotel industry; |
(B) 2 5 members representing Chicago arts and |
cultural institutions or projects; |
(C) 2 members from the restaurant industry; |
(D) 2 members employed by or representing an |
entity responsible for a trade show; |
(E) 2 members representing unions; |
(F) 2 members from the attractions industry; and |
(6) 7 members appointed by the Governor, including the |
Director of the Illinois Department of Commerce and |
Economic Opportunity, ex officio , as well as 3 members |
from the hotel industry and 3 members representing Chicago |
arts and cultural institutions or projects . |
The bylaws of the organization may provide for the |
|
appointment of a City of Chicago alderman as an ex officio |
member, and may provide for other ex officio members who shall |
serve terms of one year. |
Persons with a real or apparent conflict of interest shall |
not be appointed to the board. Members of the board of the |
organization shall not serve more than 2 terms. The bylaws |
shall require the following: (i) that the Chair of the |
organization name no less than 5 and no more than 9 members to |
the Executive Committee of the organization, one of whom must |
be the chairperson of the interim board or Board of the |
Authority, and (ii) a provision concerning conflict of |
interest and a requirement that a member abstain from |
participating in board action if there is a threat to the |
independence of judgment created by any conflict of interest |
or if participation is likely to have a negative effect on |
public confidence in the integrity of the board. |
(b) The Authority shall notify the Department of Revenue |
within 10 days after entering into a contract pursuant to this |
Section.
|
(Source: P.A. 96-898, eff. 5-27-10; 96-899, eff. 5-28-10; |
97-1122, eff. 8-27-12.)
|
(70 ILCS 210/18) (from Ch. 85, par. 1238)
|
Sec. 18.
Regular meetings of the Board shall be held at |
least 8 times once in each
calendar year month , the time and |
place of such meetings to be fixed by the
Board , provided that, |
|
if a meeting is not held in a calendar month, a meeting shall |
be held in the following calendar month . All action and |
meetings of the Board and its committees shall be subject to |
the
provisions of the Open Meetings Act. A majority
of the |
statutorily
authorized members of the Board shall
constitute a |
quorum for the transaction of business.
All action of the |
Board shall be by rule, regulation, ordinance or
resolution |
and the affirmative vote of at least a majority
of the
|
statutorily authorized members shall be
necessary for the |
adoption of any rule, regulation, ordinance or
resolution.
All |
rules, regulations, ordinances, resolutions and all
|
proceedings of the Authority and all
documents and records in |
its possession shall be public records, and open
to public |
inspection, except such documents and records as shall be kept |
or
prepared by the Board for use in negotiations, action or |
proceedings to
which the Authority is a party.
All records of |
the Authority shall be subject to the provisions of the
|
Illinois Freedom of Information Act.
|
(Source: P.A. 84-1027.)
|
Section 10-40. The University of Illinois Act is amended |
by changing Section 7 as follows:
|
(110 ILCS 305/7) (from Ch. 144, par. 28)
|
Sec. 7. Powers of trustees.
|
(a) The trustees shall have power to provide for the |
|
requisite
buildings, apparatus, and conveniences; to fix the |
rates for tuition; to
appoint such professors and instructors, |
and to establish and provide for
the management of such model |
farms, model art, and other departments and
professorships, as |
may be required to teach, in the most thorough manner,
such |
branches of learning as are related to agriculture and the |
mechanic
arts, and military tactics, without excluding other |
scientific and classical
studies. The trustees shall, upon the |
written request of an employee withhold
from the compensation |
of that employee any dues, payments or contributions
payable |
by such employee to any labor organization as defined in the |
Illinois
Educational Labor Relations Act. Under such |
arrangement, an amount shall
be withheld from each regular |
payroll period which is equal to the pro rata
share of the |
annual dues plus any payments or contributions, and the |
trustees
shall transmit such withholdings to the specified |
labor organization within 10
working days from the time of the |
withholding. They may accept the endowments
and voluntary |
professorships or departments in the University, from any |
person
or persons or corporations who may offer the same, and, |
at any regular
meeting of the board, may prescribe rules and |
regulations in relation to such
endowments and declare on what |
general principles they may be admitted:
Provided, that such |
special voluntary endowments or professorships shall
not be |
incompatible with the true design and scope of the act of |
congress,
or of this Act: Provided, that no student shall at |
|
any time be allowed to
remain in or about the University in |
idleness, or without full mental or
industrial occupation: And |
provided further, that the trustees, in the
exercise of any of |
the powers conferred by this Act, shall not create any
|
liability or indebtedness in excess of the funds in the hands |
of the
treasurer of the University at the time of creating such |
liability or
indebtedness, and which may be specially and |
properly applied to the
payment of the same. Except as |
otherwise provided in this section, any Any lease to the |
trustees of lands, buildings or
facilities which will support |
scientific research and development in such
areas as high |
technology, super computing, microelectronics, biotechnology,
|
robotics, physics and engineering shall be for a term not to |
exceed 18 years,
and may grant to the trustees the option to |
purchase the lands, buildings or
facilities. The lease shall |
recite that it is subject to termination and
cancellation in |
any year for which the General Assembly fails to make an
|
appropriation to pay the rent payable under the terms of the |
lease.
|
Leases for the purposes described herein exceeding 5 years |
shall have
the approval of the Illinois Board of Higher |
Education.
|
The Board of Trustees may, directly or in cooperation with |
other institutions
of higher education, acquire by purchase or |
lease or otherwise, and construct,
enlarge, improve, equip, |
complete, operate, control and manage medical research
and |
|
high technology parks, together with the necessary lands, |
buildings,
facilities, equipment and personal property |
therefor, to encourage and
facilitate (a) the location and |
development of business and industry in the
State of Illinois, |
and (b) the increased application and development of
|
technology and (c) the improvement and development of the |
State's economy.
The Board of Trustees may lease to nonprofit |
corporations all or any part
of the land, buildings, |
facilities, equipment or other property included in
a medical |
research and high technology park upon such terms and |
conditions as
the University of Illinois may deem advisable |
and enter into any contract or
agreement with such nonprofit |
corporations as may be necessary or suitable for
the |
construction, financing, operation and maintenance and |
management of any
such park; and may lease to any person, firm, |
partnership or corporation,
either public or private, any part |
or all of the land, building, facilities,
equipment or other |
property of such park for such purposes and upon such
rentals, |
terms and conditions as the University may deem advisable; and |
may
finance all or part of the cost of any such park, including |
the purchase,
lease, construction, reconstruction, |
improvement, remodeling, addition to, and
extension and |
maintenance of all or part of such high technology park, and |
all
equipment and furnishings, by legislative appropriations, |
government grants,
contracts, private gifts, loans, receipts |
from the operation of such high
technology park, rentals and |
|
similar receipts; and may make its other
facilities and |
services available to tenants or other occupants of any such
|
park at rates which are reasonable and appropriate. |
The Board of Trustees may, directly or in cooperation with |
other members and partners of the collaborative research and |
academic initiative known as the Chicago Quantum Exchange, |
including, without limitation, other institutions of higher |
education, hereinafter each individually referred to as a "CQE |
partner", finance, design, construct, enlarge, improve, equip, |
complete, operate, control, and manage a facility or |
facilities for the research and development of quantum |
information sciences and technologies, hereinafter referred to |
as the "quantum science facilities". Notwithstanding any other |
provision of applicable law: (1) the quantum science |
facilities may be located on land owned by the Board of |
Trustees or a CQE partner; and (2) costs incurred in |
connection with the design, construction, enlargement, |
improvement, equipping, and completion of the quantum science |
facilities may be paid with funds appropriated to the Capital |
Development Board from the Build Illinois Bond Fund for a |
grant to the Board of Trustees for the quantum science |
facilities, whether the quantum science facilities are located |
on land owned by the Board of Trustees or by a CQE partner; |
provided, however, that if any quantum science facilities are |
located on land owned by a CQE partner, the use of such grant |
funds shall be subject to, and contingent upon, the lease by |
|
the Board of Trustees, as lessee, of a portion of such quantum |
science facilities for a term equal to at least the useful life |
of such quantum science facilities. The leased premises under |
any such lease shall bear a reasonable relationship to the |
proportional share of the costs paid by such grant funds. Any |
such lease shall give the Board of Trustees the right to |
terminate the lease before the expiration of its term if the |
General Assembly fails to appropriate sufficient funds to pay |
rent due under the lease.
|
The Trustees shall have power (a) to purchase real |
property and
easements, and (b) to acquire real property and |
easements in the manner
provided by law for the exercise of the |
right of eminent domain, and in the
event negotiations for the |
acquisition of real property or easements for
making any |
improvement which the Trustees are authorized to make shall |
have
proven unsuccessful and the Trustees shall have by |
resolution adopted a
schedule or plan of operation for the |
execution of the project and therein
made a finding that it is |
necessary to take such property or easements
immediately or at |
some specified later date in order to comply with the
|
schedule, the Trustees may acquire such property or easements |
in the same
manner provided in Article 20 of the Eminent Domain |
Act (quick-take procedure).
|
The Board of Trustees also shall have power to agree with |
the State's
Attorney of the county in which any properties of |
the Board are located to
pay for services rendered by the |
|
various taxing districts for the years
1944 through 1949 and |
to pay annually for services rendered thereafter by
such |
district such sums as may be determined by the Board upon |
properties
used solely for income producing purposes, title to |
which is held by said
Board of Trustees, upon properties |
leased to members of the staff of the
University of Illinois, |
title to which is held in trust for said Board of
Trustees and |
upon properties leased to for-profit entities the title to
|
which properties is held by the Board of Trustees. A certified |
copy of
any such agreement made with the State's Attorney |
shall be filed with the
County Clerk and such sums shall be |
distributed to the respective taxing
districts by the County |
Collector in such proportions that each taxing district
will |
receive therefrom such proportion as the tax rate of such |
taxing district
bears to the total tax rate that would be |
levied against such properties if
they were not exempt from |
taxation under the Property Tax Code.
|
The Board of Trustees of the University of Illinois, |
subject to the
applicable civil service law, may appoint |
persons to be members of the
University of Illinois Police |
Department. Members of the Police Department
shall be peace |
officers and as such have all powers possessed by policemen
in |
cities, and sheriffs, including the power to make arrests on |
view or
warrants of violations of state statutes and city or |
county ordinances,
except that they may exercise such powers |
only in counties wherein the
University and any of its |
|
branches or properties are located when such is
required for |
the protection of university properties and interests, and its
|
students and personnel, and otherwise, within such counties, |
when requested
by appropriate state or local law enforcement |
officials; provided, however,
that such officer shall have no |
power to serve and execute civil processes.
|
The Board of Trustees must authorize to each member of the |
University of
Illinois
Police
Department
and to any other |
employee of the University of Illinois exercising the powers
|
of a peace officer
a distinct badge
that, on its face, (i) |
clearly states that the badge is authorized by the
University |
of
Illinois and (ii)
contains a unique identifying number.
No |
other badge shall be authorized by
the University of Illinois.
|
Nothing in this paragraph prohibits the Board of Trustees from |
issuing
shields
or other distinctive identification to |
employees not exercising the powers of a
peace officer if the |
Board of Trustees determines that a shield or distinctive
|
identification is needed by the employee to carry out his or |
her
responsibilities.
|
The Board of Trustees may own, operate, or govern, by or |
through the
College of Medicine at Peoria, a managed care |
community network established
under subsection (b) of Section |
5-11 of the Illinois
Public Aid Code.
|
The powers of the trustees as herein designated are |
subject to the provisions
of "An Act creating a Board of Higher |
Education, defining its powers and
duties, making an |
|
appropriation therefor, and repealing an Act herein named",
|
approved August 22, 1961, as amended.
|
The Board of Trustees shall have the authority to adopt |
all administrative
rules which may be necessary for the |
effective administration, enforcement and
regulation of all |
matters for which the Board has jurisdiction or
|
responsibility.
|
(b) To assist in the provision of buildings and facilities |
beneficial to,
useful for, or supportive of University |
purposes, the Board of Trustees of the
University of Illinois |
may exercise the following powers with regard to the
area |
located on or adjacent to the University of Illinois at |
Chicago campus and
bounded as follows: on the West by Morgan |
Street; on the North by
Roosevelt Road; on the East by Union |
Street; and on
the South by 16th
Street, in the City of |
Chicago:
|
(1) Acquire any interests in land, buildings, or |
facilities by purchase,
including installments payable |
over a period allowed by law, by lease over a
term of such |
duration as the Board of Trustees shall determine, or by
|
exercise of the power of eminent domain;
|
(2) Sub-lease or contract to purchase through |
installments all or any
portion of buildings or facilities |
for such duration and on such terms as the
Board of |
Trustees shall determine, including a term that exceeds 5 |
years,
provided that each such lease or purchase contract |
|
shall be and shall recite
that it is subject to |
termination and cancellation in any year for which the
|
General Assembly fails to make an appropriation to pay the |
rent or purchase
installments payable under the terms of |
such lease or purchase contract; and
|
(3) Sell property without compliance with the State |
Property Control Act
and retain proceeds in the University |
Treasury in a special, separate
development fund account |
which the Auditor General shall examine to assure
|
compliance with this Act.
|
Any buildings or facilities to be developed on the land shall |
be buildings or
facilities that, in the determination of the |
Board of Trustees, in whole
or in part: (i) are for use by the |
University; or (ii) otherwise advance the
interests of the |
University, including, by way of example, residential
|
facilities for University staff and students and commercial |
facilities which
provide services needed by the University
|
community. Revenues from the development fund account may be |
withdrawn by
the University for the purpose of demolition and |
the processes associated with
demolition; routine land and |
property acquisition; extension of utilities;
streetscape |
work; landscape work; surface and structure parking; |
sidewalks,
recreational paths, and street construction; and |
lease and lease purchase
arrangements and the professional |
services associated with the planning and
development of the |
area. Moneys from the development fund account used for any
|
|
other purpose must be deposited into and appropriated from the |
General Revenue
Fund. Buildings or facilities leased to
an
|
entity
or person other than the University shall not be |
subject to any limitations
applicable to a State supported |
college or university under any law. All
development on the |
land and all use of any buildings or facilities shall be
|
subject to the control and approval of the Board of Trustees.
|
(c) The Board of Trustees shall have the power to borrow |
money, as necessary, from time to time in anticipation of |
receiving tuition, payments from the State of Illinois, or |
other revenues or receipts of the University, also known as |
anticipated moneys. The borrowing limit shall be capped at |
100% of the total amount of payroll and other expense vouchers |
submitted and payable to the University for fiscal year 2010 |
expenses, but unpaid by the State Comptroller's office. Prior |
to borrowing any funds, the University shall request from the |
Comptroller's office a verification of the borrowing limit and |
shall include the estimated date on which such borrowing shall |
occur. The borrowing limit cap shall be verified by the State |
Comptroller's office not prior to 45 days before any estimated |
date for executing any promissory note or line of credit |
established under this subsection (c). The principal amount |
borrowed under a promissory note or line of credit shall not |
exceed 75% of the borrowing limit. Within 15 days after |
borrowing funds under any promissory note or line of credit |
established under this subsection (c), the University shall |
|
submit to the Governor's Office of Management and Budget, the |
Speaker of the House of Representatives, the Minority Leader |
of the House of Representatives, the President of the Senate, |
and the Minority Leader of the Senate an Emergency Short Term |
Cash Management Plan. The Emergency Short Term Cash Management |
Plan shall outline the amount borrowed, the terms for |
repayment, the amount of outstanding State vouchers as |
verified by the State Comptroller's office, and the |
University's plan for expenditure of any borrowed funds, |
including, but not limited to, a detailed plan to meet payroll |
obligations to include collective bargaining employees, civil |
service employees, and academic, research, and health care |
personnel. The establishment of any promissory note or line of |
credit established under this subsection (c) must be finalized |
within 90 days after the effective date of this amendatory Act |
of the 96th General Assembly. The borrowed moneys shall be |
applied to the purposes of paying salaries and other expenses |
lawfully authorized in the University's State appropriation |
and unpaid by the State Comptroller. Any line of credit |
established under this subsection (c) shall be paid in full |
one year after creation or within 10 days after the date the |
University receives reimbursement from the State for all |
submitted fiscal year 2010 vouchers, whichever is earlier. Any |
promissory note established under this subsection (c) shall be |
repaid within one year after issuance of the note. The |
Chairman, Comptroller, or Treasurer of the Board shall execute |
|
a promissory note or similar debt instrument to evidence the |
indebtedness incurred by the borrowing. In connection with a |
borrowing, the Board may establish a line of credit with a |
financial institution, investment bank, or broker/dealer.
The |
obligation to make the payments due under any promissory note |
or line of credit established under this subsection (c) shall |
be a lawful obligation of the University payable from the |
anticipated moneys. Any borrowing under this subsection (c) |
shall not constitute a debt, legal or moral, of the State and |
shall not be enforceable against the State. The promissory |
note or line of credit shall be authorized by a resolution |
passed by the Board and shall be valid whether or not a |
budgeted item with respect to that resolution is included in |
any annual or supplemental budget adopted by the Board. The |
resolution shall set forth facts demonstrating the need for |
the borrowing, state an amount that the amount to be borrowed |
will not exceed, and establish a maximum interest rate limit |
not to exceed the maximum rate authorized by the Bond |
Authorization Act or 9%, whichever is less. The resolution may |
direct the Comptroller or Treasurer of the Board to make |
arrangements to set apart and hold the portion of the |
anticipated moneys, as received, that shall be used to repay |
the borrowing, subject to any prior pledges or restrictions |
with respect to the anticipated moneys. The resolution may |
also authorize the Treasurer of the Board to make partial |
repayments of the borrowing as the anticipated moneys become |
|
available and may contain any other terms, restrictions, or |
limitations not inconsistent with the powers of the Board. |
For the purposes of this subsection (c), "financial |
institution" means any bank subject to the Illinois Banking |
Act, any savings and loan association subject to the Illinois |
Savings and Loan Act of 1985, and any federally chartered |
commercial bank or savings and loan association or |
government-sponsored enterprise organized and operated in this |
State pursuant to the laws of the United States. |
(Source: P.A. 96-909, eff. 6-8-10; 97-333, eff. 8-12-11.)
|
Section 10-45. The Illinois Public Aid Code is amended by |
changing Sections 5-5.7a, 5-5e, 5A-12.7, and 5A-17 as follows:
|
(305 ILCS 5/5-5.7a) |
Sec. 5-5.7a. Pandemic related stability payments for |
health care providers. Notwithstanding other provisions of |
law, and in accordance with the Illinois Emergency Management |
Agency, the Department of Healthcare and Family Services shall |
develop a process to distribute pandemic related stability |
payments, from federal sources dedicated for such purposes, to |
health care providers that are providing care to recipients |
under the Medical Assistance Program. For provider types |
serving residents who are recipients of medical assistance |
under this Code and are funded by other State agencies, the |
Department will coordinate the distribution process of the |
|
pandemic related stability payments. Federal sources dedicated |
to pandemic related payments include, but are not limited to, |
funds distributed to the State of Illinois from the |
Coronavirus Relief Fund pursuant to the Coronavirus Aid, |
Relief, and Economic Security Act ("CARES Act") and from the |
Coronavirus State Fiscal Recovery Fund pursuant to Section |
9901 of the American Rescue Plan Act of 2021, that are |
appropriated to the Department for such purpose during Fiscal |
Years 2020 , and 2021 , and 2022 for purposes permitted by those |
federal laws and related federal guidance . |
(1) Pandemic related stability payments for these |
providers shall be separate and apart from any rate |
methodology otherwise defined in this Code to the extent |
permitted in accordance with Section 5001 of the CARES Act |
and Section 9901 of the American Rescue Plan Act of 2021 |
and any related federal guidance . |
(2) Payments made from moneys received from the |
Coronavirus Relief Fund shall be used exclusively for |
expenses incurred by the providers that are eligible for |
reimbursement from the Coronavirus Relief Fund in |
accordance with Section 5001 of the CARES Act and related |
federal guidance. Payments made from moneys received from |
the Coronavirus State Fiscal Recovery Fund shall be used |
exclusively for purposes permitted by Section 9901 of the |
American Rescue Plan Act of 2021 and related federal |
guidance. related to the pandemic associated with the 2019 |
|
Novel Coronavirus (COVID-19) Public Health Emergency |
issued by the Secretary of the U.S. Department of Health |
and Human Services (HHS) on January 31, 2020 and the |
national emergency issued by the President of the United |
States on March 13, 2020 between March 1, and December 30, |
2020. |
(3) All providers receiving pandemic related stability |
payments shall attest in a format to be created by the |
Department and be able to demonstrate that their expenses |
are pandemic related, were not part of their annual |
budgets established before March 1, 2020, and are directly |
associated with health care needs. |
(4) Pandemic related stability payments will be |
distributed based on a schedule and framework to be |
established by the Department with recognition of the |
pandemic related acuity of the situation for each |
provider, taking into account the factors including, but |
not limited to, the following; |
(A) the impact of the pandemic on patients served, |
impact on staff, and shortages of the personal |
protective equipment necessary for infection control |
efforts for all providers; |
(B) providers with high incidences of COVID-19 |
positivity rates among staff, or patients, or both; |
(C) pandemic related workforce challenges and |
costs associated with temporary wage increases |
|
increased associated with pandemic related hazard pay |
programs, or costs associated with which providers do |
not have enough staff to adequately provide care and |
protection to the residents and other staff; |
(D) providers with significant reductions in |
utilization that result in corresponding reductions in |
revenue as a result of the pandemic, including but not |
limited to the cancellation or postponement of |
elective procedures and visits; and |
(E) pandemic related payments received directly by |
the providers through other federal resources ; . |
(F) current efforts to respond to and provide |
services to communities disproportionately impacted by |
the COVID-19 public health emergency, including |
low-income and socially vulnerable communities that |
have seen the most severe health impacts and |
exacerbated health inequities along racial, ethnic, |
and socioeconomic lines; and |
(G) provider needs for capital improvements to |
existing facilities, including upgrades to HVAC and |
ventilation systems and capital improvements for |
enhancing infection control or reducing crowding, |
which may include bed-buybacks. |
(5) Pandemic related stability payments made from |
moneys received from the Coronavirus Relief Fund will be |
distributed to providers based on a methodology to be |
|
administered by the Department with amounts determined by |
a calculation of total federal pandemic related funds |
appropriated by the Illinois General Assembly for this |
purpose. Providers receiving the pandemic related |
stability payments will attest to their increased costs, |
declining revenues, and receipt of additional pandemic |
related funds directly from the federal government. |
(6) Of the payments provided for by this Section made |
from moneys received from the Coronavirus Relief Fund |
section , a minimum of 30% shall be allotted for health |
care providers that serve the ZIP codes located in the |
most disproportionately impacted areas of Illinois, based |
on positive COVID-19 cases based on data collected by the |
Department of Public Health and provided to the Department |
of Healthcare and Family Services. |
(7) From funds appropriated, directly or indirectly, |
from moneys received by the State from the Coronavirus |
State Fiscal Recovery Fund for Fiscal Years 2021 and 2022, |
the Department shall expend such funds only for purposes |
permitted by Section 9901 of the American Rescue Plan Act |
of 2021 and related federal guidance. Such expenditures |
may include, but are not limited to: payments to providers |
for costs incurred due to the COVID-19 public health |
emergency; unreimbursed costs for testing and treatment of |
uninsured Illinois residents; costs of COVID-19 mitigation |
and prevention; medical expenses related to aftercare or |
|
extended care for COVID-19 patients with longer term |
symptoms and effects; costs of behavioral health care; |
costs of public health and safety staff; and expenditures |
permitted in order to address (i) disparities in public |
health outcomes, (ii) nursing and other essential health |
care workforce investments, (iii) exacerbation of |
pre-existing disparities, and (iv) promoting healthy |
childhood environments. |
(8) From funds appropriated, directly or indirectly, |
from moneys received by the State from the Coronavirus |
State Fiscal Recovery Fund for Fiscal Years 2022 and 2023, |
the Department shall establish a program for making |
payments to long term care service providers and |
facilities, for purposes related to financial support for |
workers in the long term care industry, but only as |
permitted by either the CARES Act or Section 9901 of the |
American Rescue Plan Act of 2021 and related federal |
guidance, including, but not limited to the following: |
monthly amounts of $25,000,000 per month for July 2021, |
August 2021, and September 2021 where at least 50% of the |
funds in July shall be passed directly to front line |
workers and an additional 12.5% more in each of the next 2 |
months; financial support programs for providers enhancing |
direct care staff recruitment efforts through the payment |
of education expenses; and financial support programs for |
providers offering enhanced and expanded training for all |
|
levels of the long term care healthcare workforce to |
achieve better patient outcomes, such as training on |
infection control, proper personal protective equipment, |
best practices in quality of care, and culturally |
competent patient communications. The Department shall |
have the authority to audit and potentially recoup funds |
not utilized as outlined and attested. |
(9) From funds appropriated, directly or indirectly, |
from moneys received by the State from the Coronavirus |
State Fiscal Recovery Fund for Fiscal Years 2022 through |
2024 the Department shall establish a program for making |
payments to facilities licensed under the Nursing Home |
Care Act and facilities licensed under the Specialized |
Mental Health Rehabilitation Act of 2013. To the extent |
permitted by Section 9901 of the American Rescue Plan Act |
of 2021 and related federal guidance, the program shall |
provide payments for making permanent improvements to |
resident rooms in order to improve resident outcomes and |
infection control. Funds may be used to reduce bed |
capacity and room occupancy. To be eligible for funding, a |
facility must submit an application to the Department as |
prescribed by the Department and as published on its |
website. A facility may need to receive approval from the |
Health Facilities and Services Review Board for the |
permanent improvements or the removal of the beds before |
it can receive payment under this paragraph.
|
|
(Source: P.A. 101-636, eff. 6-10-20.)
|
(305 ILCS 5/5-5e) |
Sec. 5-5e. Adjusted rates of reimbursement. |
(a) Rates or payments for services in effect on June 30, |
2012 shall be adjusted and
services shall be affected as |
required by any other provision of Public Act 97-689. In |
addition, the Department shall do the following: |
(1) Delink the per diem rate paid for supportive |
living facility services from the per diem rate paid for |
nursing facility services, effective for services provided |
on or after May 1, 2011 and before July 1, 2019. |
(2) Cease payment for bed reserves in nursing |
facilities and specialized mental health rehabilitation |
facilities; for purposes of therapeutic home visits for |
individuals scoring as TBI on the MDS 3.0, beginning June |
1, 2015, the Department shall approve payments for bed |
reserves in nursing facilities and specialized mental |
health rehabilitation facilities that have at least a 90% |
occupancy level and at least 80% of their residents are |
Medicaid eligible. Payment shall be at a daily rate of 75% |
of an individual's current Medicaid per diem and shall not |
exceed 10 days in a calendar month. |
(2.5) Cease payment for bed reserves for purposes of |
inpatient hospitalizations to intermediate care facilities |
for persons with developmental disabilities, except in the |
|
instance of residents who are under 21 years of age. |
(3) Cease payment of the $10 per day add-on payment to |
nursing facilities for certain residents with |
developmental disabilities. |
(b) After the application of subsection (a), |
notwithstanding any other provision of this
Code to the |
contrary and to the extent permitted by federal law, on and |
after July 1,
2012, the rates of reimbursement for services |
and other payments provided under this
Code shall further be |
reduced as follows: |
(1) Rates or payments for physician services, dental |
services, or community health center services reimbursed |
through an encounter rate, and services provided under the |
Medicaid Rehabilitation Option of the Illinois Title XIX |
State Plan shall not be further reduced, except as |
provided in Section 5-5b.1. |
(2) Rates or payments, or the portion thereof, paid to |
a provider that is operated by a unit of local government |
or State University that provides the non-federal share of |
such services shall not be further reduced, except as |
provided in Section 5-5b.1. |
(3) Rates or payments for hospital services delivered |
by a hospital defined as a Safety-Net Hospital under |
Section 5-5e.1 of this Code shall not be further reduced, |
except as provided in Section 5-5b.1. |
(4) Rates or payments for hospital services delivered |
|
by a Critical Access Hospital, which is an Illinois |
hospital designated as a critical care hospital by the |
Department of Public Health in accordance with 42 CFR 485, |
Subpart F, shall not be further reduced, except as |
provided in Section 5-5b.1. |
(5) Rates or payments for Nursing Facility Services |
shall only be further adjusted pursuant to Section 5-5.2 |
of this Code. |
(6) Rates or payments for services delivered by long |
term care facilities licensed under the ID/DD Community |
Care Act or the MC/DD Act and developmental training |
services shall not be further reduced. |
(7) Rates or payments for services provided under |
capitation rates shall be adjusted taking into |
consideration the rates reduction and covered services |
required by Public Act 97-689. |
(8) For hospitals not previously described in this |
subsection, the rates or payments for hospital services |
provided before July 1, 2021, shall be further reduced by |
3.5%, except for payments authorized under Section 5A-12.4 |
of this Code. For hospital services provided on or after |
July 1, 2021, all rates for hospital services previously |
reduced pursuant to P.A. 97-689 shall be increased to |
reflect the discontinuation of any hospital rate |
reductions authorized in this paragraph (8). |
(9) For all other rates or payments for services |
|
delivered by providers not specifically referenced in |
paragraphs (1) through (7) (8) , rates or payments shall be |
further reduced by 2.7%. |
(c) Any assessment imposed by this Code shall continue and |
nothing in this Section shall be construed to cause it to |
cease.
|
(d) Notwithstanding any other provision of this Code to |
the contrary, subject to federal approval under Title XIX of |
the Social Security Act, for dates of service on and after July |
1, 2014, rates or payments for services provided for the |
purpose of transitioning children from a hospital to home |
placement or other appropriate setting by a children's |
community-based health care center authorized under the |
Alternative Health Care Delivery Act shall be $683 per day. |
(e) (Blank). |
(f) (Blank). |
(Source: P.A. 101-10, eff. 6-5-19; 101-649, eff. 7-7-20.)
|
(305 ILCS 5/5A-12.7) |
(Section scheduled to be repealed on December 31, 2022) |
Sec. 5A-12.7. Continuation of hospital access payments on |
and after July 1, 2020. |
(a) To preserve and improve access to hospital services, |
for hospital services rendered on and after July 1, 2020, the |
Department shall, except for hospitals described in subsection |
(b) of Section 5A-3, make payments to hospitals or require |
|
capitated managed care organizations to make payments as set |
forth in this Section. Payments under this Section are not due |
and payable, however, until: (i) the methodologies described |
in this Section are approved by the federal government in an |
appropriate State Plan amendment or directed payment preprint; |
and (ii) the assessment imposed under this Article is |
determined to be a permissible tax under Title XIX of the |
Social Security Act. In determining the hospital access |
payments authorized under subsection (g) of this Section, if a |
hospital ceases to qualify for payments from the pool, the |
payments for all hospitals continuing to qualify for payments |
from such pool shall be uniformly adjusted to fully expend the |
aggregate net amount of the pool, with such adjustment being |
effective on the first day of the second month following the |
date the hospital ceases to receive payments from such pool. |
(b) Amounts moved into claims-based rates and distributed |
in accordance with Section 14-12 shall remain in those |
claims-based rates. |
(c) Graduate medical education. |
(1) The calculation of graduate medical education |
payments shall be based on the hospital's Medicare cost |
report ending in Calendar Year 2018, as reported in the |
Healthcare Cost Report Information System file, release |
date September 30, 2019. An Illinois hospital reporting |
intern and resident cost on its Medicare cost report shall |
be eligible for graduate medical education payments. |
|
(2) Each hospital's annualized Medicaid Intern |
Resident Cost is calculated using annualized intern and |
resident total costs obtained from Worksheet B Part I, |
Columns 21 and 22 the sum of Lines 30-43, 50-76, 90-93, |
96-98, and 105-112 multiplied by the percentage that the |
hospital's Medicaid days (Worksheet S3 Part I, Column 7, |
Lines 2, 3, 4, 14, 16-18, and 32) comprise of the |
hospital's total days (Worksheet S3 Part I, Column 8, |
Lines 14, 16-18, and 32). |
(3) An annualized Medicaid indirect medical education |
(IME) payment is calculated for each hospital using its |
IME payments (Worksheet E Part A, Line 29, Column 1) |
multiplied by the percentage that its Medicaid days |
(Worksheet S3 Part I, Column 7, Lines 2, 3, 4, 14, 16-18, |
and 32) comprise of its Medicare days (Worksheet S3 Part |
I, Column 6, Lines 2, 3, 4, 14, and 16-18). |
(4) For each hospital, its annualized Medicaid Intern |
Resident Cost and its annualized Medicaid IME payment are |
summed, and, except as capped at 120% of the average cost |
per intern and resident for all qualifying hospitals as |
calculated under this paragraph, is multiplied by 22.6% to |
determine the hospital's final graduate medical education |
payment. Each hospital's average cost per intern and |
resident shall be calculated by summing its total |
annualized Medicaid Intern Resident Cost plus its |
annualized Medicaid IME payment and dividing that amount |
|
by the hospital's total Full Time Equivalent Residents and |
Interns. If the hospital's average per intern and resident |
cost is greater than 120% of the same calculation for all |
qualifying hospitals, the hospital's per intern and |
resident cost shall be capped at 120% of the average cost |
for all qualifying hospitals. |
(d) Fee-for-service supplemental payments. Each Illinois |
hospital shall receive an annual payment equal to the amounts |
below, to be paid in 12 equal installments on or before the |
seventh State business day of each month, except that no |
payment shall be due within 30 days after the later of the date |
of notification of federal approval of the payment |
methodologies required under this Section or any waiver |
required under 42 CFR 433.68, at which time the sum of amounts |
required under this Section prior to the date of notification |
is due and payable. |
(1) For critical access hospitals, $385 per covered |
inpatient day contained in paid fee-for-service claims and |
$530 per paid fee-for-service outpatient claim for dates |
of service in Calendar Year 2019 in the Department's |
Enterprise Data Warehouse as of May 11, 2020. |
(2) For safety-net hospitals, $960 per covered |
inpatient day contained in paid fee-for-service claims and |
$625 per paid fee-for-service outpatient claim for dates |
of service in Calendar Year 2019 in the Department's |
Enterprise Data Warehouse as of May 11, 2020. |
|
(3) For long term acute care hospitals, $295 per |
covered inpatient day contained in paid fee-for-service |
claims for dates of service in Calendar Year 2019 in the |
Department's Enterprise Data Warehouse as of May 11, 2020. |
(4) For freestanding psychiatric hospitals, $125 per |
covered inpatient day contained in paid fee-for-service |
claims and $130 per paid fee-for-service outpatient claim |
for dates of service in Calendar Year 2019 in the |
Department's Enterprise Data Warehouse as of May 11, 2020. |
(5) For freestanding rehabilitation hospitals, $355 |
per covered inpatient day contained in paid |
fee-for-service claims for dates of service in Calendar |
Year 2019 in the Department's Enterprise Data Warehouse as |
of May 11, 2020. |
(6) For all general acute care hospitals and high |
Medicaid hospitals as defined in subsection (f), $350 per |
covered inpatient day for dates of service in Calendar |
Year 2019 contained in paid fee-for-service claims and |
$620 per paid fee-for-service outpatient claim in the |
Department's Enterprise Data Warehouse as of May 11, 2020. |
(7) Alzheimer's treatment access payment. Each |
Illinois academic medical center or teaching hospital, as |
defined in Section 5-5e.2 of this Code, that is identified |
as the primary hospital affiliate of one of the Regional |
Alzheimer's Disease Assistance Centers, as designated by |
the Alzheimer's Disease Assistance Act and identified in |
|
the Department of Public Health's Alzheimer's Disease |
State Plan dated December 2016, shall be paid an |
Alzheimer's treatment access payment equal to the product |
of the qualifying hospital's State Fiscal Year 2018 total |
inpatient fee-for-service days multiplied by the |
applicable Alzheimer's treatment rate of $226.30 for |
hospitals located in Cook County and $116.21 for hospitals |
located outside Cook County. |
(e) The Department shall require managed care |
organizations (MCOs) to make directed payments and |
pass-through payments according to this Section. Each calendar |
year, the Department shall require MCOs to pay the maximum |
amount out of these funds as allowed as pass-through payments |
under federal regulations. The Department shall require MCOs |
to make such pass-through payments as specified in this |
Section. The Department shall require the MCOs to pay the |
remaining amounts as directed Payments as specified in this |
Section. The Department shall issue payments to the |
Comptroller by the seventh business day of each month for all |
MCOs that are sufficient for MCOs to make the directed |
payments and pass-through payments according to this Section. |
The Department shall require the MCOs to make pass-through |
payments and directed payments using electronic funds |
transfers (EFT), if the hospital provides the information |
necessary to process such EFTs, in accordance with directions |
provided monthly by the Department, within 7 business days of |
|
the date the funds are paid to the MCOs, as indicated by the |
"Paid Date" on the website of the Office of the Comptroller if |
the funds are paid by EFT and the MCOs have received directed |
payment instructions. If funds are not paid through the |
Comptroller by EFT, payment must be made within 7 business |
days of the date actually received by the MCO. The MCO will be |
considered to have paid the pass-through payments when the |
payment remittance number is generated or the date the MCO |
sends the check to the hospital, if EFT information is not |
supplied. If an MCO is late in paying a pass-through payment or |
directed payment as required under this Section (including any |
extensions granted by the Department), it shall pay a penalty, |
unless waived by the Department for reasonable cause, to the |
Department equal to 5% of the amount of the pass-through |
payment or directed payment not paid on or before the due date |
plus 5% of the portion thereof remaining unpaid on the last day |
of each 30-day period thereafter. Payments to MCOs that would |
be paid consistent with actuarial certification and enrollment |
in the absence of the increased capitation payments under this |
Section shall not be reduced as a consequence of payments made |
under this subsection. The Department shall publish and |
maintain on its website for a period of no less than 8 calendar |
quarters, the quarterly calculation of directed payments and |
pass-through payments owed to each hospital from each MCO. All |
calculations and reports shall be posted no later than the |
first day of the quarter for which the payments are to be |
|
issued. |
(f)(1) For purposes of allocating the funds included in |
capitation payments to MCOs, Illinois hospitals shall be |
divided into the following classes as defined in |
administrative rules: |
(A) Critical access hospitals. |
(B) Safety-net hospitals, except that stand-alone |
children's hospitals that are not specialty children's |
hospitals will not be included. |
(C) Long term acute care hospitals. |
(D) Freestanding psychiatric hospitals. |
(E) Freestanding rehabilitation hospitals. |
(F) High Medicaid hospitals. As used in this Section, |
"high Medicaid hospital" means a general acute care |
hospital that is not a safety-net hospital or critical |
access hospital and that has a Medicaid Inpatient |
Utilization Rate above 30% or a hospital that had over |
35,000 inpatient Medicaid days during the applicable |
period. For the period July 1, 2020 through December 31, |
2020, the applicable period for the Medicaid Inpatient |
Utilization Rate (MIUR) is the rate year 2020 MIUR and for |
the number of inpatient days it is State fiscal year 2018. |
Beginning in calendar year 2021, the Department shall use |
the most recently determined MIUR, as defined in |
subsection (h) of Section 5-5.02, and for the inpatient |
day threshold, the State fiscal year ending 18 months |
|
prior to the beginning of the calendar year. For purposes |
of calculating MIUR under this Section, children's |
hospitals and affiliated general acute care hospitals |
shall be considered a single hospital. |
(G) General acute care hospitals. As used under this |
Section, "general acute care hospitals" means all other |
Illinois hospitals not identified in subparagraphs (A) |
through (F). |
(2) Hospitals' qualification for each class shall be |
assessed prior to the beginning of each calendar year and the |
new class designation shall be effective January 1 of the next |
year. The Department shall publish by rule the process for |
establishing class determination. |
(g) Fixed pool directed payments. Beginning July 1, 2020, |
the Department shall issue payments to MCOs which shall be |
used to issue directed payments to qualified Illinois |
safety-net hospitals and critical access hospitals on a |
monthly basis in accordance with this subsection. Prior to the |
beginning of each Payout Quarter beginning July 1, 2020, the |
Department shall use encounter claims data from the |
Determination Quarter, accepted by the Department's Medicaid |
Management Information System for inpatient and outpatient |
services rendered by safety-net hospitals and critical access |
hospitals to determine a quarterly uniform per unit add-on for |
each hospital class. |
(1) Inpatient per unit add-on. A quarterly uniform per |
|
diem add-on shall be derived by dividing the quarterly |
Inpatient Directed Payments Pool amount allocated to the |
applicable hospital class by the total inpatient days |
contained on all encounter claims received during the |
Determination Quarter, for all hospitals in the class. |
(A) Each hospital in the class shall have a |
quarterly inpatient directed payment calculated that |
is equal to the product of the number of inpatient days |
attributable to the hospital used in the calculation |
of the quarterly uniform class per diem add-on, |
multiplied by the calculated applicable quarterly |
uniform class per diem add-on of the hospital class. |
(B) Each hospital shall be paid 1/3 of its |
quarterly inpatient directed payment in each of the 3 |
months of the Payout Quarter, in accordance with |
directions provided to each MCO by the Department. |
(2) Outpatient per unit add-on. A quarterly uniform |
per claim add-on shall be derived by dividing the |
quarterly Outpatient Directed Payments Pool amount |
allocated to the applicable hospital class by the total |
outpatient encounter claims received during the |
Determination Quarter, for all hospitals in the class. |
(A) Each hospital in the class shall have a |
quarterly outpatient directed payment calculated that |
is equal to the product of the number of outpatient |
encounter claims attributable to the hospital used in |
|
the calculation of the quarterly uniform class per |
claim add-on, multiplied by the calculated applicable |
quarterly uniform class per claim add-on of the |
hospital class. |
(B) Each hospital shall be paid 1/3 of its |
quarterly outpatient directed payment in each of the 3 |
months of the Payout Quarter, in accordance with |
directions provided to each MCO by the Department. |
(3) Each MCO shall pay each hospital the Monthly |
Directed Payment as identified by the Department on its |
quarterly determination report. |
(4) Definitions. As used in this subsection: |
(A) "Payout Quarter" means each 3 month calendar |
quarter, beginning July 1, 2020. |
(B) "Determination Quarter" means each 3 month |
calendar quarter, which ends 3 months prior to the |
first day of each Payout Quarter. |
(5) For the period July 1, 2020 through December 2020, |
the following amounts shall be allocated to the following |
hospital class directed payment pools for the quarterly |
development of a uniform per unit add-on: |
(A) $2,894,500 for hospital inpatient services for |
critical access hospitals. |
(B) $4,294,374 for hospital outpatient services |
for critical access hospitals. |
(C) $29,109,330 for hospital inpatient services |
|
for safety-net hospitals. |
(D) $35,041,218 for hospital outpatient services |
for safety-net hospitals. |
(h) Fixed rate directed payments. Effective July 1, 2020, |
the Department shall issue payments to MCOs which shall be |
used to issue directed payments to Illinois hospitals not |
identified in paragraph (g) on a monthly basis. Prior to the |
beginning of each Payout Quarter beginning July 1, 2020, the |
Department shall use encounter claims data from the |
Determination Quarter, accepted by the Department's Medicaid |
Management Information System for inpatient and outpatient |
services rendered by hospitals in each hospital class |
identified in paragraph (f) and not identified in paragraph |
(g). For the period July 1, 2020 through December 2020, the |
Department shall direct MCOs to make payments as follows: |
(1) For general acute care hospitals an amount equal |
to $1,750 multiplied by the hospital's category of service |
20 case mix index for the determination quarter multiplied |
by the hospital's total number of inpatient admissions for |
category of service 20 for the determination quarter. |
(2) For general acute care hospitals an amount equal |
to $160 multiplied by the hospital's category of service |
21 case mix index for the determination quarter multiplied |
by the hospital's total number of inpatient admissions for |
category of service 21 for the determination quarter. |
(3) For general acute care hospitals an amount equal |
|
to $80 multiplied by the hospital's category of service 22 |
case mix index for the determination quarter multiplied by |
the hospital's total number of inpatient admissions for |
category of service 22 for the determination quarter. |
(4) For general acute care hospitals an amount equal |
to $375 multiplied by the hospital's category of service |
24 case mix index for the determination quarter multiplied |
by the hospital's total number of category of service 24 |
paid EAPG (EAPGs) for the determination quarter. |
(5) For general acute care hospitals an amount equal |
to $240 multiplied by the hospital's category of service |
27 and 28 case mix index for the determination quarter |
multiplied by the hospital's total number of category of |
service 27 and 28 paid EAPGs for the determination |
quarter. |
(6) For general acute care hospitals an amount equal |
to $290 multiplied by the hospital's category of service |
29 case mix index for the determination quarter multiplied |
by the hospital's total number of category of service 29 |
paid EAPGs for the determination quarter. |
(7) For high Medicaid hospitals an amount equal to |
$1,800 multiplied by the hospital's category of service 20 |
case mix index for the determination quarter multiplied by |
the hospital's total number of inpatient admissions for |
category of service 20 for the determination quarter. |
(8) For high Medicaid hospitals an amount equal to |
|
$160 multiplied by the hospital's category of service 21 |
case mix index for the determination quarter multiplied by |
the hospital's total number of inpatient admissions for |
category of service 21 for the determination quarter. |
(9) For high Medicaid hospitals an amount equal to $80 |
multiplied by the hospital's category of service 22 case |
mix index for the determination quarter multiplied by the |
hospital's total number of inpatient admissions for |
category of service 22 for the determination quarter. |
(10) For high Medicaid hospitals an amount equal to |
$400 multiplied by the hospital's category of service 24 |
case mix index for the determination quarter multiplied by |
the hospital's total number of category of service 24 paid |
EAPG outpatient claims for the determination quarter. |
(11) For high Medicaid hospitals an amount equal to |
$240 multiplied by the hospital's category of service 27 |
and 28 case mix index for the determination quarter |
multiplied by the hospital's total number of category of |
service 27 and 28 paid EAPGs for the determination |
quarter. |
(12) For high Medicaid hospitals an amount equal to |
$290 multiplied by the hospital's category of service 29 |
case mix index for the determination quarter multiplied by |
the hospital's total number of category of service 29 paid |
EAPGs for the determination quarter. |
(13) For long term acute care hospitals the amount of |
|
$495 multiplied by the hospital's total number of |
inpatient days for the determination quarter. |
(14) For psychiatric hospitals the amount of $210 |
multiplied by the hospital's total number of inpatient |
days for category of service 21 for the determination |
quarter. |
(15) For psychiatric hospitals the amount of $250 |
multiplied by the hospital's total number of outpatient |
claims for category of service 27 and 28 for the |
determination quarter. |
(16) For rehabilitation hospitals the amount of $410 |
multiplied by the hospital's total number of inpatient |
days for category of service 22 for the determination |
quarter. |
(17) For rehabilitation hospitals the amount of $100 |
multiplied by the hospital's total number of outpatient |
claims for category of service 29 for the determination |
quarter. |
(18) Each hospital shall be paid 1/3 of their |
quarterly inpatient and outpatient directed payment in |
each of the 3 months of the Payout Quarter, in accordance |
with directions provided to each MCO by the Department. |
(19) Each MCO shall pay each hospital the Monthly |
Directed Payment amount as identified by the Department on |
its quarterly determination report. |
Notwithstanding any other provision of this subsection, if |
|
the Department determines that the actual total hospital |
utilization data that is used to calculate the fixed rate |
directed payments is substantially different than anticipated |
when the rates in this subsection were initially determined |
(for unforeseeable circumstances such as the COVID-19 |
pandemic), the Department may adjust the rates specified in |
this subsection so that the total directed payments |
approximate the total spending amount anticipated when the |
rates were initially established. |
Definitions. As used in this subsection: |
(A) "Payout Quarter" means each calendar quarter, |
beginning July 1, 2020. |
(B) "Determination Quarter" means each calendar |
quarter which ends 3 months prior to the first day of |
each Payout Quarter. |
(C) "Case mix index" means a hospital specific |
calculation. For inpatient claims the case mix index |
is calculated each quarter by summing the relative |
weight of all inpatient Diagnosis-Related Group (DRG) |
claims for a category of service in the applicable |
Determination Quarter and dividing the sum by the |
number of sum total of all inpatient DRG admissions |
for the category of service for the associated claims. |
The case mix index for outpatient claims is calculated |
each quarter by summing the relative weight of all |
paid EAPGs in the applicable Determination Quarter and |
|
dividing the sum by the sum total of paid EAPGs for the |
associated claims. |
(i) Beginning January 1, 2021, the rates for directed |
payments shall be recalculated in order to spend the |
additional funds for directed payments that result from |
reduction in the amount of pass-through payments allowed under |
federal regulations. The additional funds for directed |
payments shall be allocated proportionally to each class of |
hospitals based on that class' proportion of services. |
(j) Pass-through payments. |
(1) For the period July 1, 2020 through December 31, |
2020, the Department shall assign quarterly pass-through |
payments to each class of hospitals equal to one-fourth of |
the following annual allocations: |
(A) $390,487,095 to safety-net hospitals. |
(B) $62,553,886 to critical access hospitals. |
(C) $345,021,438 to high Medicaid hospitals. |
(D) $551,429,071 to general acute care hospitals. |
(E) $27,283,870 to long term acute care hospitals. |
(F) $40,825,444 to freestanding psychiatric |
hospitals. |
(G) $9,652,108 to freestanding rehabilitation |
hospitals. |
(2) The pass-through payments shall at a minimum |
ensure hospitals receive a total amount of monthly |
payments under this Section as received in calendar year |
|
2019 in accordance with this Article and paragraph (1) of |
subsection (d-5) of Section 14-12, exclusive of amounts |
received through payments referenced in subsection (b). |
(3) For the calendar year beginning January 1, 2021, |
and each calendar year thereafter, each hospital's |
pass-through payment amount shall be reduced |
proportionally to the reduction of all pass-through |
payments required by federal regulations. |
(k) At least 30 days prior to each calendar year, the |
Department shall notify each hospital of changes to the |
payment methodologies in this Section, including, but not |
limited to, changes in the fixed rate directed payment rates, |
the aggregate pass-through payment amount for all hospitals, |
and the hospital's pass-through payment amount for the |
upcoming calendar year. |
(l) Notwithstanding any other provisions of this Section, |
the Department may adopt rules to change the methodology for |
directed and pass-through payments as set forth in this |
Section, but only to the extent necessary to obtain federal |
approval of a necessary State Plan amendment or Directed |
Payment Preprint or to otherwise conform to federal law or |
federal regulation. |
(m) As used in this subsection, "managed care |
organization" or "MCO" means an entity which contracts with |
the Department to provide services where payment for medical |
services is made on a capitated basis, excluding contracted |
|
entities for dual eligible or Department of Children and |
Family Services youth populations.
|
(n) In order to address the escalating infant mortality |
rates among minority communities in Illinois, the State shall, |
subject to appropriation, create a pool of funding of at least |
$50,000,000 annually to be disbursed among safety-net |
hospitals that maintain perinatal designation from the |
Department of Public Health. The funding shall be used to |
preserve or enhance OB/GYN services or other specialty |
services at the receiving hospital, with the distribution of |
funding to be established by rule and with consideration to |
perinatal hospitals with safe birthing levels and quality |
metrics for healthy mothers and babies. |
(o) In order to address the growing challenges of |
providing stable access to healthcare in rural Illinois, |
including perinatal services, behavioral healthcare including |
substance use disorder services (SUDs) and other specialty |
services, and to expand access to telehealth services among |
rural communities in Illinois, the Department of Healthcare |
and Family Services, subject to appropriation, shall |
administer a program to provide at least $10,000,000 in |
financial support annually to critical access hospitals for |
delivery of perinatal and OB/GYN services, behavioral |
healthcare including SUDS, other specialty services and |
telehealth services. The funding shall be used to preserve or |
enhance perinatal and OB/GYN services, behavioral healthcare |
|
including SUDS, other specialty services, as well as the |
explanation of telehealth services by the receiving hospital, |
with the distribution of funding to be established by rule. |
(Source: P.A. 101-650, eff. 7-7-20; 102-4, eff. 4-27-21.)
|
(305 ILCS 5/5A-17) |
Sec. 5A-17. Recovery of payments; liens. |
(a) As a condition of receiving payments pursuant to |
subsections (d) and (k) of Section 5A-12.7 for State Fiscal |
Year 2021, a for-profit general acute care hospital that |
ceases to provide hospital services before July 1, 2021 and |
within 12 months of a change in the hospital's ownership |
status from not-for-profit to investor owned, shall be |
obligated to pay to the Department an amount equal to the |
payments received pursuant to subsections (d) and (k) of |
Section 5A-12.7 since the change in ownership status to the |
cessation of hospital services. The obligated amount shall be |
due immediately and must be paid to the Department within 10 |
days of ceasing to provide services or pursuant to a payment |
plan approved by the Department unless the hospital requests a |
hearing under paragraph (d) of this Section. The obligation |
under this Section shall not apply to a hospital that ceases to |
provide services under circumstances that include: |
implementation of a transformation project approved by the |
Department under subsection (d-5) of Section 14-12; |
emergencies as declared by federal, State, or local |
|
government; actions approved or required by federal, State, or |
local government; actions taken in compliance with the |
Illinois Health Facilities Planning Act; or other |
circumstances beyond the control of the hospital provider or |
for the benefit of the community previously served by the |
hospital, as determined on a case-by-case basis by the |
Department. |
(a-5) For State Fiscal Year 2022, a general acute care |
hospital that ceases to provide hospital services before July |
1, 2022 and within 12 months of a change in the hospital’s |
ownership status that was approved by the Health Facilities |
Services Review Board between March 1, 2021 and March 31, |
2021, shall be obligated to pay to the Department an amount |
equal to the payments received in State Fiscal Year 2022 |
pursuant to subsections (d) and (k) of Section 5A-12.7 since |
the change in ownership status to the cessation of hospital |
services. The obligated amount shall be due immediately and |
must be paid to the Department within 30 days of ceasing to |
provide services or pursuant to a payment plan approved by the |
Department unless the hospital requests a proceeding under |
paragraph (b) of this Section. The obligation under this |
Section shall not apply to a hospital that ceases to provide |
services under circumstances that include: implementation of a |
transformation project approved by the Department under |
subsection (d-5) of Section 14-12; emergencies as declared by |
federal, State, or local government; actions approved or |
|
required by federal, State, or local government; actions taken |
in compliance with the Illinois Health Facilities Planning |
Act; or other circumstances beyond the control of the hospital |
provider or for the benefit of the community previously served |
by the hospital, as determined on a case-by-case basis by the |
Department. |
(b) The Illinois Department shall administer and enforce |
this Section and collect the obligations imposed under this |
Section using procedures employed in its administration of |
this Code generally. The Illinois Department, its Director, |
and every hospital provider subject to this Section shall have |
the following powers, duties, and rights: |
(1) The Illinois Department may initiate either |
administrative or judicial proceedings, or both, to |
enforce the provisions of this Section. Administrative |
enforcement proceedings initiated hereunder shall be |
governed by the Illinois Department's administrative |
rules. Judicial enforcement proceedings initiated in |
accordance with this Section shall be governed by the |
rules of procedure applicable in the courts of this State. |
(2) No proceedings for collection, refund, credit, or |
other adjustment of an amount payable under this Section |
shall be issued more than 3 years after the due date of the |
obligation, except in the case of an extended period |
agreed to in writing by the Illinois Department and the |
hospital provider before the expiration of this limitation |
|
period. |
(3) Any unpaid obligation under this Section shall |
become a lien upon the assets of the hospital. If any |
hospital provider sells or transfers the major part of any |
one or more of (i) the real property and improvements, |
(ii) the machinery and equipment, or (iii) the furniture |
or fixtures of any hospital that is subject to the |
provisions of this Section, the seller or transferor shall |
pay the Illinois Department the amount of any obligation |
due from it under this Section up to the date of the sale |
or transfer. If the seller or transferor fails to pay any |
amount due under this Section, the purchaser or transferee |
of such asset shall be liable for the amount of the |
obligation up to the amount of the reasonable value of the |
property acquired by the purchaser or transferee. The |
purchaser or transferee shall continue to be liable until |
the purchaser or transferee pays the full amount of the |
obligation up to the amount of the reasonable value of the |
property acquired by the purchaser or transferee or until |
the purchaser or transferee receives from the Illinois |
Department a certificate showing that such assessment, |
penalty, and interest have been paid or a certificate from |
the Illinois Department showing that no amount is due from |
the seller or transferor under this Section. |
(c) In addition to any other remedy provided for, the |
Illinois Department may collect an unpaid obligation by |
|
withholding, as payment of the amount due, reimbursements or |
other amounts otherwise payable by the Illinois Department to |
the hospital provider.
|
(Source: P.A. 101-650, eff. 7-7-20.)
|
ARTICLE 11. EDGE CREDIT
|
Section 11-5. The Department of Commerce and Economic |
Opportunity Law of the
Civil Administrative Code of Illinois |
is amended by adding Section 605-1070 as follows:
|
(20 ILCS 605/605-1070 new) |
Sec. 605-1070. Rulemaking authority for EDGE Credit; |
sunset extensions for expiring credits; disaster declaration. |
The Department shall adopt rules, in consultation with the |
Department of Revenue, to identify any and all Economic |
Development for a Growing Economy (EDGE) tax credits that are |
earned, existing, and unused by a taxpayer in any tax year |
where there is a statewide COVID-19 public health emergency, |
as evidenced by an effective disaster declaration of the |
Governor covering all counties in the State. The rules adopted |
by the Department shall allow for the extension of credits, |
for at least 5 years and up to 10 years after the last |
statewide COVID-19 related disaster declaration has ended, |
that are earned, existing, or set to expire during a tax year |
where there is a statewide COVID-19 public health emergency as |
|
evidenced by an effective disaster declaration of the Governor |
covering all counties. In order for a credit to be extended a |
taxpayer shall provide evidence, in a form prescribed by the |
Department, that the taxpayer was or will be unable to utilize |
credits due to the COVID-19 public health emergency.
|
Section 11-10. The Illinois Income Tax Act is amended by |
changing Section 211 as follows:
|
(35 ILCS 5/211)
|
Sec. 211. Economic Development for a Growing Economy Tax |
Credit. For tax years beginning on or after January 1, 1999, a |
Taxpayer
who has entered into an Agreement (including a New |
Construction EDGE Agreement) under the Economic Development |
for a Growing
Economy Tax Credit Act is entitled to a credit |
against the taxes imposed
under subsections (a) and (b) of |
Section 201 of this Act in an amount to be
determined in the |
Agreement. If the Taxpayer is a partnership or Subchapter
S |
corporation, the credit shall be allowed to the partners or |
shareholders in
accordance with the determination of income |
and distributive share of income
under Sections 702 and 704 |
and subchapter S of the Internal Revenue Code.
The Department, |
in cooperation with the Department
of Commerce and Economic |
Opportunity, shall prescribe rules to enforce and
administer |
the provisions of this Section. This Section is
exempt from |
the provisions of Section 250 of this Act.
|
|
The credit shall be subject to the conditions set forth in
|
the Agreement and the following limitations:
|
(1) The tax credit shall not exceed the Incremental |
Income Tax
(as defined in Section 5-5 of the Economic |
Development for a Growing Economy
Tax Credit Act) with |
respect to the project; additionally, the New Construction |
EDGE Credit shall not exceed the New Construction EDGE |
Incremental Income Tax (as defined in Section 5-5 of the |
Economic Development for a Growing Economy Tax Credit |
Act).
|
(2) The amount of the credit allowed during the tax |
year plus the sum of
all amounts allowed in prior years |
shall not exceed 100% of the aggregate
amount expended by |
the Taxpayer during all prior tax years on approved costs
|
defined by Agreement.
|
(3) The amount of the credit shall be determined on an |
annual
basis. Except as applied in a carryover year |
pursuant to Section 211(4) of
this Act, the credit may not |
be applied against any State
income tax liability in more |
than 10 taxable
years; provided, however, that (i) an |
eligible business certified by the
Department of Commerce |
and Economic Opportunity under the Corporate Headquarters
|
Relocation Act may not
apply the credit against any of its |
State income tax liability in more than 15
taxable years
|
and (ii) credits allowed to that eligible business are |
subject to the
conditions
and requirements set forth in |
|
Sections 5-35 and 5-45 of the Economic
Development for a |
Growing Economy Tax Credit Act and Section 5-51 as |
applicable to New Construction EDGE Credits.
|
(4) The credit may not exceed the amount of taxes |
imposed pursuant to
subsections (a) and (b) of Section 201 |
of this Act. Any credit
that is unused in the year the |
credit is computed may be carried forward and
applied to |
the tax liability of the 5 taxable years following the |
excess credit
year , except as otherwise provided under |
paragraph (4.5) of this Section . The credit shall be |
applied to the earliest year for which there is a
tax |
liability. If there are credits from more than one tax |
year that are
available to offset a liability, the earlier |
credit shall be applied first.
|
(4.5) The Department of Commerce and Economic |
Opportunity, in consultation with the Department of |
Revenue, shall adopt rules to extend the sunset of any |
earned, existing, or unused credit as provided for in |
Section 605-1055 of the Department of Commerce and |
Economic Opportunity Law of the
Civil Administrative Code |
of Illinois. |
(5) No credit shall be allowed with respect to any |
Agreement for any
taxable year ending after the |
Noncompliance Date. Upon receiving notification
by the |
Department of Commerce and Economic Opportunity of the |
noncompliance of a
Taxpayer with an Agreement, the |
|
Department shall notify the Taxpayer that no
credit is |
allowed with respect to that Agreement for any taxable |
year ending
after the Noncompliance Date, as stated in |
such notification. If any credit
has been allowed with |
respect to an Agreement for a taxable year ending after
|
the Noncompliance Date for that Agreement, any refund paid |
to the
Taxpayer for that taxable year shall, to the extent |
of that credit allowed, be
an erroneous refund within the |
meaning of Section 912 of this Act.
|
(6) For purposes of this Section, the terms |
"Agreement", "Incremental
Income Tax", "New Construction |
EDGE Agreement", "New Construction EDGE Credit", "New |
Construction EDGE Incremental Income Tax", and |
"Noncompliance Date" have the same meaning as when used
in |
the Economic Development for a Growing Economy Tax Credit |
Act.
|
(Source: P.A. 101-9, eff. 6-5-19.)
|
Section 11-15. The Economic Development for a Growing |
Economy Tax Credit Act is amended by changing Section 5-45 as |
follows:
|
(35 ILCS 10/5-45)
|
Sec. 5-45. Amount and duration of the credit.
|
(a) The Department shall
determine the amount and
duration |
of the credit awarded under this Act. The duration of the
|
|
credit may not exceed 10 taxable years.
The credit may be |
stated as
a percentage of the Incremental Income Tax |
attributable
to the applicant's project and may include a |
fixed dollar limitation.
|
(b) Notwithstanding subsection (a),
and except as the |
credit may be applied in a carryover year pursuant to Section
|
211(4) of the Illinois Income Tax Act, the credit may be |
applied against the
State income tax liability in more than 10 |
taxable years but not in more than
15 taxable years for an |
eligible business
that (i) qualifies under this Act
and the |
Corporate Headquarters Relocation Act and has in fact |
undertaken a
qualifying project within the time frame |
specified by the Department of
Commerce and Economic |
Opportunity under that Act, and (ii) applies against its
State |
income tax liability, during the entire 15-year
period, no |
more than 60% of the maximum
credit per year that would |
otherwise be available under this Act.
|
(c) Nothing in this Section shall prevent the Department, |
in consultation with the Department of Revenue, from adopting |
rules to extend the sunset of any earned, existing, and unused |
tax credit or credits a taxpayer may be in possession of, as |
provided for in Section 605-1055 of the Department of Commerce |
and Economic Opportunity Law of the Civil Administrative Code |
of Illinois, notwithstanding the carry-forward provisions |
pursuant to paragraph (4) of Section 211 of the Illinois |
Income Tax Act. |
|
(Source: P.A. 94-793, eff. 5-19-06.)
|
ARTICLE 12. PENSION CODE
|
Section 12-5. The Illinois Pension Code is amended by |
changing Sections 1-160, 15-155, 15-198, 16-133, 16-158, and |
16-203 as follows:
|
(40 ILCS 5/1-160)
|
Sec. 1-160. Provisions applicable to new hires. |
(a) The provisions of this Section apply to a person who, |
on or after January 1, 2011, first becomes a member or a |
participant under any reciprocal retirement system or pension |
fund established under this Code, other than a retirement |
system or pension fund established under Article 2, 3, 4, 5, 6, |
15 or 18 of this Code, notwithstanding any other provision of |
this Code to the contrary, but do not apply to any self-managed |
plan established under this Code, to any person with respect |
to service as a sheriff's law enforcement employee under |
Article 7, or to any participant of the retirement plan |
established under Section 22-101. Notwithstanding anything to |
the contrary in this Section, for purposes of this Section, a |
person who participated in a retirement system under Article |
15 prior to January 1, 2011 shall be deemed a person who first |
became a member or participant prior to January 1, 2011 under |
any retirement system or pension fund subject to this Section. |
|
The changes made to this Section by Public Act 98-596 are a |
clarification of existing law and are intended to be |
retroactive to January 1, 2011 (the effective date of Public |
Act 96-889), notwithstanding the provisions of Section 1-103.1 |
of this Code. |
This Section does not apply to a person who first becomes a |
noncovered employee under Article 14 on or after the |
implementation date of the plan created under Section 1-161 |
for that Article, unless that person elects under subsection |
(b) of Section 1-161 to instead receive the benefits provided |
under this Section and the applicable provisions of that |
Article. |
This Section does not apply to a person who first becomes a |
member or participant under Article 16 on or after the |
implementation date of the plan created under Section 1-161 |
for that Article, unless that person elects under subsection |
(b) of Section 1-161 to instead receive the benefits provided |
under this Section and the applicable provisions of that |
Article. |
This Section does not apply to a person who elects under |
subsection (c-5) of Section 1-161 to receive the benefits |
under Section 1-161. |
This Section does not apply to a person who first becomes a |
member or participant of an affected pension fund on or after 6 |
months after the resolution or ordinance date, as defined in |
Section 1-162, unless that person elects under subsection (c) |
|
of Section 1-162 to receive the benefits provided under this |
Section and the applicable provisions of the Article under |
which he or she is a member or participant. |
(b) "Final average salary" means , except as otherwise |
provided in this subsection, the average monthly (or annual) |
salary obtained by dividing the total salary or earnings |
calculated under the Article applicable to the member or |
participant during the 96 consecutive months (or 8 consecutive |
years) of service within the last 120 months (or 10 years) of |
service in which the total salary or earnings calculated under |
the applicable Article was the highest by the number of months |
(or years) of service in that period. For the purposes of a |
person who first becomes a member or participant of any |
retirement system or pension fund to which this Section |
applies on or after January 1, 2011, in this Code, "final |
average salary" shall be substituted for the following: |
(1) In Article 7 (except for service as sheriff's law |
enforcement employees), "final rate of earnings". |
(2) In Articles 8, 9, 10, 11, and 12, "highest average |
annual salary for any 4 consecutive years within the last |
10 years of service immediately preceding the date of |
withdrawal". |
(3) In Article 13, "average final salary". |
(4) In Article 14, "final average compensation". |
(5) In Article 17, "average salary". |
(6) In Section 22-207, "wages or salary received by |
|
him at the date of retirement or discharge". |
A member of the Teachers' Retirement System of the State |
of Illinois who retires on or after June 1, 2021 and for whom |
the 2020-2021 school year is used in the calculation of the |
member's final average salary shall use the higher of the |
following for the purpose of determining the member's final |
average salary: |
(A) the amount otherwise calculated under the first |
paragraph of this subsection; or |
(B) an amount calculated by the Teachers' Retirement |
System of the State of Illinois using the average of the |
monthly (or annual) salary obtained by dividing the total |
salary or earnings calculated under Article 16 applicable |
to the member or participant during the 96 months (or 8 |
years) of service within the last 120 months (or 10 years) |
of service in which the total salary or earnings |
calculated under the Article was the highest by the number |
of months (or years) of service in that period. |
(b-5) Beginning on January 1, 2011, for all purposes under |
this Code (including without limitation the calculation of |
benefits and employee contributions), the annual earnings, |
salary, or wages (based on the plan year) of a member or |
participant to whom this Section applies shall not exceed |
$106,800; however, that amount shall annually thereafter be |
increased by the lesser of (i) 3% of that amount, including all |
previous adjustments, or (ii) one-half the annual unadjusted |
|
percentage increase (but not less than zero) in the consumer |
price index-u
for the 12 months ending with the September |
preceding each November 1, including all previous adjustments. |
For the purposes of this Section, "consumer price index-u" |
means
the index published by the Bureau of Labor Statistics of |
the United States
Department of Labor that measures the |
average change in prices of goods and
services purchased by |
all urban consumers, United States city average, all
items, |
1982-84 = 100. The new amount resulting from each annual |
adjustment
shall be determined by the Public Pension Division |
of the Department of Insurance and made available to the |
boards of the retirement systems and pension funds by November |
1 of each year. |
(c) A member or participant is entitled to a retirement
|
annuity upon written application if he or she has attained age |
67 (beginning January 1, 2015, age 65 with respect to service |
under Article 12 of this Code that is subject to this Section) |
and has at least 10 years of service credit and is otherwise |
eligible under the requirements of the applicable Article. |
A member or participant who has attained age 62 (beginning |
January 1, 2015, age 60 with respect to service under Article |
12 of this Code that is subject to this Section) and has at |
least 10 years of service credit and is otherwise eligible |
under the requirements of the applicable Article may elect to |
receive the lower retirement annuity provided
in subsection |
(d) of this Section. |
|
(c-5) A person who first becomes a member or a participant |
subject to this Section on or after July 6, 2017 (the effective |
date of Public Act 100-23), notwithstanding any other |
provision of this Code to the contrary, is entitled to a |
retirement annuity under Article 8 or Article 11 upon written |
application if he or she has attained age 65 and has at least |
10 years of service credit and is otherwise eligible under the |
requirements of Article 8 or Article 11 of this Code, |
whichever is applicable. |
(d) The retirement annuity of a member or participant who |
is retiring after attaining age 62 (beginning January 1, 2015, |
age 60 with respect to service under Article 12 of this Code |
that is subject to this Section) with at least 10 years of |
service credit shall be reduced by one-half
of 1% for each full |
month that the member's age is under age 67 (beginning January |
1, 2015, age 65 with respect to service under Article 12 of |
this Code that is subject to this Section). |
(d-5) The retirement annuity payable under Article 8 or |
Article 11 to an eligible person subject to subsection (c-5) |
of this Section who is retiring at age 60 with at least 10 |
years of service credit shall be reduced by one-half of 1% for |
each full month that the member's age is under age 65. |
(d-10) Each person who first became a member or |
participant under Article 8 or Article 11 of this Code on or |
after January 1, 2011 and prior to the effective date of this |
amendatory Act of the 100th General Assembly shall make an |
|
irrevocable election either: |
(i) to be eligible for the reduced retirement age |
provided in subsections (c-5)
and (d-5) of this Section, |
the eligibility for which is conditioned upon the member |
or participant agreeing to the increases in employee |
contributions for age and service annuities provided in |
subsection (a-5) of Section 8-174 of this Code (for |
service under Article 8) or subsection (a-5) of Section |
11-170 of this Code (for service under Article 11); or |
(ii) to not agree to item (i) of this subsection |
(d-10), in which case the member or participant shall |
continue to be subject to the retirement age provisions in |
subsections (c) and (d) of this Section and the employee |
contributions for age and service annuity as provided in |
subsection (a) of Section 8-174 of this Code (for service |
under Article 8) or subsection (a) of Section 11-170 of |
this Code (for service under Article 11). |
The election provided for in this subsection shall be made |
between October 1, 2017 and November 15, 2017. A person |
subject to this subsection who makes the required election |
shall remain bound by that election. A person subject to this |
subsection who fails for any reason to make the required |
election within the time specified in this subsection shall be |
deemed to have made the election under item (ii). |
(e) Any retirement annuity or supplemental annuity shall |
be subject to annual increases on the January 1 occurring |
|
either on or after the attainment of age 67 (beginning January |
1, 2015, age 65 with respect to service under Article 12 of |
this Code that is subject to this Section and beginning on the |
effective date of this amendatory Act of the 100th General |
Assembly, age 65 with respect to service under Article 8 or |
Article 11 for eligible persons who: (i) are subject to |
subsection (c-5) of this Section; or (ii) made the election |
under item (i) of subsection (d-10) of this Section) or the |
first anniversary of the annuity start date, whichever is |
later. Each annual increase shall be calculated at 3% or |
one-half the annual unadjusted percentage increase (but not |
less than zero) in the consumer price index-u for the 12 months |
ending with the September preceding each November 1, whichever |
is less, of the originally granted retirement annuity. If the |
annual unadjusted percentage change in the consumer price |
index-u for the 12 months ending with the September preceding |
each November 1 is zero or there is a decrease, then the |
annuity shall not be increased. |
For the purposes of Section 1-103.1 of this Code, the |
changes made to this Section by this amendatory Act of the |
100th General Assembly are applicable without regard to |
whether the employee was in active service on or after the |
effective date of this amendatory Act of the 100th General |
Assembly. |
(f) The initial survivor's or widow's annuity of an |
otherwise eligible survivor or widow of a retired member or |
|
participant who first became a member or participant on or |
after January 1, 2011 shall be in the amount of 66 2/3% of the |
retired member's or participant's retirement annuity at the |
date of death. In the case of the death of a member or |
participant who has not retired and who first became a member |
or participant on or after January 1, 2011, eligibility for a |
survivor's or widow's annuity shall be determined by the |
applicable Article of this Code. The initial benefit shall be |
66 2/3% of the earned annuity without a reduction due to age. A |
child's annuity of an otherwise eligible child shall be in the |
amount prescribed under each Article if applicable. Any |
survivor's or widow's annuity shall be increased (1) on each |
January 1 occurring on or after the commencement of the |
annuity if
the deceased member died while receiving a |
retirement annuity or (2) in
other cases, on each January 1 |
occurring after the first anniversary
of the commencement of |
the annuity. Each annual increase shall be calculated at 3% or |
one-half the annual unadjusted percentage increase (but not |
less than zero) in the consumer price index-u for the 12 months |
ending with the September preceding each November 1, whichever |
is less, of the originally granted survivor's annuity. If the |
annual unadjusted percentage change in the consumer price |
index-u for the 12 months ending with the September preceding |
each November 1 is zero or there is a decrease, then the |
annuity shall not be increased. |
(g) The benefits in Section 14-110 apply only if the |
|
person is a State policeman, a fire fighter in the fire |
protection service of a department, a conservation police |
officer, an investigator for the Secretary of State, an arson |
investigator, a Commerce Commission police officer, |
investigator for the Department of Revenue or the
Illinois |
Gaming Board, a security employee of the Department of |
Corrections or the Department of Juvenile Justice, or a |
security employee of the Department of Innovation and |
Technology, as those terms are defined in subsection (b) and |
subsection (c) of Section 14-110. A person who meets the |
requirements of this Section is entitled to an annuity |
calculated under the provisions of Section 14-110, in lieu of |
the regular or minimum retirement annuity, only if the person |
has withdrawn from service with not less than 20
years of |
eligible creditable service and has attained age 60, |
regardless of whether
the attainment of age 60 occurs while |
the person is
still in service. |
(h) If a person who first becomes a member or a participant |
of a retirement system or pension fund subject to this Section |
on or after January 1, 2011 is receiving a retirement annuity |
or retirement pension under that system or fund and becomes a |
member or participant under any other system or fund created |
by this Code and is employed on a full-time basis, except for |
those members or participants exempted from the provisions of |
this Section under subsection (a) of this Section, then the |
person's retirement annuity or retirement pension under that |
|
system or fund shall be suspended during that employment. Upon |
termination of that employment, the person's retirement |
annuity or retirement pension payments shall resume and be |
recalculated if recalculation is provided for under the |
applicable Article of this Code. |
If a person who first becomes a member of a retirement |
system or pension fund subject to this Section on or after |
January 1, 2012 and is receiving a retirement annuity or |
retirement pension under that system or fund and accepts on a |
contractual basis a position to provide services to a |
governmental entity from which he or she has retired, then |
that person's annuity or retirement pension earned as an |
active employee of the employer shall be suspended during that |
contractual service. A person receiving an annuity or |
retirement pension under this Code shall notify the pension |
fund or retirement system from which he or she is receiving an |
annuity or retirement pension, as well as his or her |
contractual employer, of his or her retirement status before |
accepting contractual employment. A person who fails to submit |
such notification shall be guilty of a Class A misdemeanor and |
required to pay a fine of $1,000. Upon termination of that |
contractual employment, the person's retirement annuity or |
retirement pension payments shall resume and, if appropriate, |
be recalculated under the applicable provisions of this Code. |
(i) (Blank). |
(j) In the case of a conflict between the provisions of |
|
this Section and any other provision of this Code, the |
provisions of this Section shall control.
|
(Source: P.A. 100-23, eff. 7-6-17; 100-201, eff. 8-18-17; |
100-563, eff. 12-8-17; 100-611, eff. 7-20-18; 100-1166, eff. |
1-4-19; 101-610, eff. 1-1-20.)
|
(40 ILCS 5/15-155) (from Ch. 108 1/2, par. 15-155)
|
Sec. 15-155. Employer contributions.
|
(a) The State of Illinois shall make contributions by |
appropriations of
amounts which, together with the other |
employer contributions from trust,
federal, and other funds, |
employee contributions, income from investments,
and other |
income of this System, will be sufficient to meet the cost of
|
maintaining and administering the System on a 90% funded basis |
in accordance
with actuarial recommendations.
|
The Board shall determine the amount of State |
contributions required for
each fiscal year on the basis of |
the actuarial tables and other assumptions
adopted by the |
Board and the recommendations of the actuary, using the |
formula
in subsection (a-1).
|
(a-1) For State fiscal years 2012 through 2045, the |
minimum contribution
to the System to be made by the State for |
each fiscal year shall be an amount
determined by the System to |
be sufficient to bring the total assets of the
System up to 90% |
of the total actuarial liabilities of the System by the end of
|
State fiscal year 2045. In making these determinations, the |
|
required State
contribution shall be calculated each year as a |
level percentage of payroll
over the years remaining to and |
including fiscal year 2045 and shall be
determined under the |
projected unit credit actuarial cost method.
|
For each of State fiscal years 2018, 2019, and 2020, the |
State shall make an additional contribution to the System |
equal to 2% of the total payroll of each employee who is deemed |
to have elected the benefits under Section 1-161 or who has |
made the election under subsection (c) of Section 1-161. |
A change in an actuarial or investment assumption that |
increases or
decreases the required State contribution and |
first
applies in State fiscal year 2018 or thereafter shall be
|
implemented in equal annual amounts over a 5-year period
|
beginning in the State fiscal year in which the actuarial
|
change first applies to the required State contribution. |
A change in an actuarial or investment assumption that |
increases or
decreases the required State contribution and |
first
applied to the State contribution in fiscal year 2014, |
2015, 2016, or 2017 shall be
implemented: |
(i) as already applied in State fiscal years before |
2018; and |
(ii) in the portion of the 5-year period beginning in |
the State fiscal year in which the actuarial
change first |
applied that occurs in State fiscal year 2018 or |
thereafter, by calculating the change in equal annual |
amounts over that 5-year period and then implementing it |
|
at the resulting annual rate in each of the remaining |
fiscal years in that 5-year period. |
For State fiscal years 1996 through 2005, the State |
contribution to
the System, as a percentage of the applicable |
employee payroll, shall be
increased in equal annual |
increments so that by State fiscal year 2011, the
State is |
contributing at the rate required under this Section.
|
Notwithstanding any other provision of this Article, the |
total required State
contribution for State fiscal year 2006 |
is $166,641,900.
|
Notwithstanding any other provision of this Article, the |
total required State
contribution for State fiscal year 2007 |
is $252,064,100.
|
For each of State fiscal years 2008 through 2009, the |
State contribution to
the System, as a percentage of the |
applicable employee payroll, shall be
increased in equal |
annual increments from the required State contribution for |
State fiscal year 2007, so that by State fiscal year 2011, the
|
State is contributing at the rate otherwise required under |
this Section.
|
Notwithstanding any other provision of this Article, the |
total required State contribution for State fiscal year 2010 |
is $702,514,000 and shall be made from the State Pensions Fund |
and proceeds of bonds sold in fiscal year 2010 pursuant to |
Section 7.2 of the General Obligation Bond Act, less (i) the |
pro rata share of bond sale expenses determined by the |
|
System's share of total bond proceeds, (ii) any amounts |
received from the General Revenue Fund in fiscal year 2010, |
(iii) any reduction in bond proceeds due to the issuance of |
discounted bonds, if applicable. |
Notwithstanding any other provision of this Article, the
|
total required State contribution for State fiscal year 2011 |
is
the amount recertified by the System on or before April 1, |
2011 pursuant to Section 15-165 and shall be made from the |
State Pensions Fund and
proceeds of bonds sold in fiscal year |
2011 pursuant to Section
7.2 of the General Obligation Bond |
Act, less (i) the pro rata
share of bond sale expenses |
determined by the System's share of
total bond proceeds, (ii) |
any amounts received from the General
Revenue Fund in fiscal |
year 2011, and (iii) any reduction in bond
proceeds due to the |
issuance of discounted bonds, if
applicable. |
Beginning in State fiscal year 2046, the minimum State |
contribution for
each fiscal year shall be the amount needed |
to maintain the total assets of
the System at 90% of the total |
actuarial liabilities of the System.
|
Amounts received by the System pursuant to Section 25 of |
the Budget Stabilization Act or Section 8.12 of the State |
Finance Act in any fiscal year do not reduce and do not |
constitute payment of any portion of the minimum State |
contribution required under this Article in that fiscal year. |
Such amounts shall not reduce, and shall not be included in the |
calculation of, the required State contributions under this |
|
Article in any future year until the System has reached a |
funding ratio of at least 90%. A reference in this Article to |
the "required State contribution" or any substantially similar |
term does not include or apply to any amounts payable to the |
System under Section 25 of the Budget Stabilization Act. |
Notwithstanding any other provision of this Section, the |
required State
contribution for State fiscal year 2005 and for |
fiscal year 2008 and each fiscal year thereafter, as
|
calculated under this Section and
certified under Section |
15-165, shall not exceed an amount equal to (i) the
amount of |
the required State contribution that would have been |
calculated under
this Section for that fiscal year if the |
System had not received any payments
under subsection (d) of |
Section 7.2 of the General Obligation Bond Act, minus
(ii) the |
portion of the State's total debt service payments for that |
fiscal
year on the bonds issued in fiscal year 2003 for the |
purposes of that Section 7.2, as determined
and certified by |
the Comptroller, that is the same as the System's portion of
|
the total moneys distributed under subsection (d) of Section |
7.2 of the General
Obligation Bond Act. In determining this |
maximum for State fiscal years 2008 through 2010, however, the |
amount referred to in item (i) shall be increased, as a |
percentage of the applicable employee payroll, in equal |
increments calculated from the sum of the required State |
contribution for State fiscal year 2007 plus the applicable |
portion of the State's total debt service payments for fiscal |
|
year 2007 on the bonds issued in fiscal year 2003 for the |
purposes of Section 7.2 of the General
Obligation Bond Act, so |
that, by State fiscal year 2011, the
State is contributing at |
the rate otherwise required under this Section.
|
(a-2) Beginning in fiscal year 2018, each employer under |
this Article shall pay to the System a required contribution |
determined as a percentage of projected payroll and sufficient |
to produce an annual amount equal to: |
(i) for each of fiscal years 2018, 2019, and 2020, the |
defined benefit normal cost of the defined benefit plan, |
less the employee contribution, for each employee of that |
employer who has elected or who is deemed to have elected |
the benefits under Section 1-161 or who has made the |
election under subsection (c) of Section 1-161; for fiscal |
year 2021 and each fiscal year thereafter, the defined |
benefit normal cost of the defined benefit plan, less the |
employee contribution, plus 2%, for each employee of that |
employer who has elected or who is deemed to have elected |
the benefits under Section 1-161 or who has made the |
election under subsection (c) of Section 1-161; plus |
(ii) the amount required for that fiscal year to |
amortize any unfunded actuarial accrued liability |
associated with the present value of liabilities |
attributable to the employer's account under Section |
15-155.2, determined
as a level percentage of payroll over |
a 30-year rolling amortization period. |
|
In determining contributions required under item (i) of |
this subsection, the System shall determine an aggregate rate |
for all employers, expressed as a percentage of projected |
payroll. |
In determining the contributions required under item (ii) |
of this subsection, the amount shall be computed by the System |
on the basis of the actuarial assumptions and tables used in |
the most recent actuarial valuation of the System that is |
available at the time of the computation. |
The contributions required under this subsection (a-2) |
shall be paid by an employer concurrently with that employer's |
payroll payment period. The State, as the actual employer of |
an employee, shall make the required contributions under this |
subsection. |
As used in this subsection, "academic year" means the |
12-month period beginning September 1. |
(b) If an employee is paid from trust or federal funds, the |
employer
shall pay to the Board contributions from those funds |
which are
sufficient to cover the accruing normal costs on |
behalf of the employee.
However, universities having employees |
who are compensated out of local
auxiliary funds, income |
funds, or service enterprise funds are not required
to pay |
such contributions on behalf of those employees. The local |
auxiliary
funds, income funds, and service enterprise funds of |
universities shall not be
considered trust funds for the |
purpose of this Article, but funds of alumni
associations, |
|
foundations, and athletic associations which are affiliated |
with
the universities included as employers under this Article |
and other employers
which do not receive State appropriations |
are considered to be trust funds for
the purpose of this |
Article.
|
(b-1) The City of Urbana and the City of Champaign shall |
each make
employer contributions to this System for their |
respective firefighter
employees who participate in this |
System pursuant to subsection (h) of Section
15-107. The rate |
of contributions to be made by those municipalities shall
be |
determined annually by the Board on the basis of the actuarial |
assumptions
adopted by the Board and the recommendations of |
the actuary, and shall be
expressed as a percentage of salary |
for each such employee. The Board shall
certify the rate to the |
affected municipalities as soon as may be practical.
The |
employer contributions required under this subsection shall be |
remitted by
the municipality to the System at the same time and |
in the same manner as
employee contributions.
|
(c) Through State fiscal year 1995: The total employer |
contribution shall
be apportioned among the various funds of |
the State and other employers,
whether trust, federal, or |
other funds, in accordance with actuarial procedures
approved |
by the Board. State of Illinois contributions for employers |
receiving
State appropriations for personal services shall be |
payable from appropriations
made to the employers or to the |
System. The contributions for Class I
community colleges |
|
covering earnings other than those paid from trust and
federal |
funds, shall be payable solely from appropriations to the |
Illinois
Community College Board or the System for employer |
contributions.
|
(d) Beginning in State fiscal year 1996, the required |
State contributions
to the System shall be appropriated |
directly to the System and shall be payable
through vouchers |
issued in accordance with subsection (c) of Section 15-165, |
except as provided in subsection (g).
|
(e) The State Comptroller shall draw warrants payable to |
the System upon
proper certification by the System or by the |
employer in accordance with the
appropriation laws and this |
Code.
|
(f) Normal costs under this Section means liability for
|
pensions and other benefits which accrues to the System |
because of the
credits earned for service rendered by the |
participants during the
fiscal year and expenses of |
administering the System, but shall not
include the principal |
of or any redemption premium or interest on any bonds
issued by |
the Board or any expenses incurred or deposits required in
|
connection therewith.
|
(g) If June 4, 2018 (Public Act 100-587) the amount of a |
participant's earnings for any academic year used to determine |
the final rate of earnings, determined on a full-time |
equivalent basis, exceeds the amount of his or her earnings |
with the same employer for the previous academic year, |
|
determined on a full-time equivalent basis, by more than 6%, |
the participant's employer shall pay to the System, in |
addition to all other payments required under this Section and |
in accordance with guidelines established by the System, the |
present value of the increase in benefits resulting from the |
portion of the increase in earnings that is in excess of 6%. |
This present value shall be computed by the System on the basis |
of the actuarial assumptions and tables used in the most |
recent actuarial valuation of the System that is available at |
the time of the computation. The System may require the |
employer to provide any pertinent information or |
documentation. |
Whenever it determines that a payment is or may be |
required under this subsection (g), the System shall calculate |
the amount of the payment and bill the employer for that |
amount. The bill shall specify the calculations used to |
determine the amount due. If the employer disputes the amount |
of the bill, it may, within 30 days after receipt of the bill, |
apply to the System in writing for a recalculation. The |
application must specify in detail the grounds of the dispute |
and, if the employer asserts that the calculation is subject |
to subsection (h) , (h-5), or (i) of this Section, must include |
an affidavit setting forth and attesting to all facts within |
the employer's knowledge that are pertinent to the |
applicability of that subsection. Upon receiving a timely |
application for recalculation, the System shall review the |
|
application and, if appropriate, recalculate the amount due.
|
The employer contributions required under this subsection |
(g) may be paid in the form of a lump sum within 90 days after |
receipt of the bill. If the employer contributions are not |
paid within 90 days after receipt of the bill, then interest |
will be charged at a rate equal to the System's annual |
actuarially assumed rate of return on investment compounded |
annually from the 91st day after receipt of the bill. Payments |
must be concluded within 3 years after the employer's receipt |
of the bill. |
When assessing payment for any amount due under this |
subsection (g), the System shall include earnings, to the |
extent not established by a participant under Section |
15-113.11 or 15-113.12, that would have been paid to the |
participant had the participant not taken (i) periods of |
voluntary or involuntary furlough occurring on or after July |
1, 2015 and on or before June 30, 2017 or (ii) periods of |
voluntary pay reduction in lieu of furlough occurring on or |
after July 1, 2015 and on or before June 30, 2017. Determining |
earnings that would have been paid to a participant had the |
participant not taken periods of voluntary or involuntary |
furlough or periods of voluntary pay reduction shall be the |
responsibility of the employer, and shall be reported in a |
manner prescribed by the System. |
This subsection (g) does not apply to (1) Tier 2 hybrid |
plan members and (2) Tier 2 defined benefit members who first |
|
participate under this Article on or after the implementation |
date of the Optional Hybrid Plan. |
(g-1) (Blank). June 4, 2018 (Public Act 100-587) |
(h) This subsection (h) applies only to payments made or |
salary increases given on or after June 1, 2005 but before July |
1, 2011. The changes made by Public Act 94-1057 shall not |
require the System to refund any payments received before July |
31, 2006 (the effective date of Public Act 94-1057). |
When assessing payment for any amount due under subsection |
(g), the System shall exclude earnings increases paid to |
participants under contracts or collective bargaining |
agreements entered into, amended, or renewed before June 1, |
2005.
|
When assessing payment for any amount due under subsection |
(g), the System shall exclude earnings increases paid to a |
participant at a time when the participant is 10 or more years |
from retirement eligibility under Section 15-135.
|
When assessing payment for any amount due under subsection |
(g), the System shall exclude earnings increases resulting |
from overload work, including a contract for summer teaching, |
or overtime when the employer has certified to the System, and |
the System has approved the certification, that: (i) in the |
case of overloads (A) the overload work is for the sole purpose |
of academic instruction in excess of the standard number of |
instruction hours for a full-time employee occurring during |
the academic year that the overload is paid and (B) the |
|
earnings increases are equal to or less than the rate of pay |
for academic instruction computed using the participant's |
current salary rate and work schedule; and (ii) in the case of |
overtime, the overtime was necessary for the educational |
mission. |
When assessing payment for any amount due under subsection |
(g), the System shall exclude any earnings increase resulting |
from (i) a promotion for which the employee moves from one |
classification to a higher classification under the State |
Universities Civil Service System, (ii) a promotion in |
academic rank for a tenured or tenure-track faculty position, |
or (iii) a promotion that the Illinois Community College Board |
has recommended in accordance with subsection (k) of this |
Section. These earnings increases shall be excluded only if |
the promotion is to a position that has existed and been filled |
by a member for no less than one complete academic year and the |
earnings increase as a result of the promotion is an increase |
that results in an amount no greater than the average salary |
paid for other similar positions. |
(h-5) When assessing payment for any amount due under |
subsection (g), the System shall exclude any earnings increase |
resulting from overload work performed in an academic year |
subsequent to an academic year in which the employer was |
unable to offer or allow to be conducted overload work due to |
an emergency declaration limiting such activities. |
(i) When assessing payment for any amount due under |
|
subsection (g), the System shall exclude any salary increase |
described in subsection (h) of this Section given on or after |
July 1, 2011 but before July 1, 2014 under a contract or |
collective bargaining agreement entered into, amended, or |
renewed on or after June 1, 2005 but before July 1, 2011. |
Notwithstanding any other provision of this Section, any |
payments made or salary increases given after June 30, 2014 |
shall be used in assessing payment for any amount due under |
subsection (g) of this Section.
|
(j) The System shall prepare a report and file copies of |
the report with the Governor and the General Assembly by |
January 1, 2007 that contains all of the following |
information: |
(1) The number of recalculations required by the |
changes made to this Section by Public Act 94-1057 for |
each employer. |
(2) The dollar amount by which each employer's |
contribution to the System was changed due to |
recalculations required by Public Act 94-1057. |
(3) The total amount the System received from each |
employer as a result of the changes made to this Section by |
Public Act 94-4. |
(4) The increase in the required State contribution |
resulting from the changes made to this Section by Public |
Act 94-1057. |
(j-5) For State fiscal years beginning on or after July 1, |
|
2017, if the amount of a participant's earnings for any State |
fiscal year exceeds the amount of the salary set by law for the |
Governor that is in effect on July 1 of that fiscal year, the |
participant's employer shall pay to the System, in addition to |
all other payments required under this Section and in |
accordance with guidelines established by the System, an |
amount determined by the System to be equal to the employer |
normal cost, as established by the System and expressed as a |
total percentage of payroll, multiplied by the amount of |
earnings in excess of the amount of the salary set by law for |
the Governor. This amount shall be computed by the System on |
the basis of the actuarial assumptions and tables used in the |
most recent actuarial valuation of the System that is |
available at the time of the computation. The System may |
require the employer to provide any pertinent information or |
documentation. |
Whenever it determines that a payment is or may be |
required under this subsection, the System shall calculate the |
amount of the payment and bill the employer for that amount. |
The bill shall specify the calculation used to determine the |
amount due. If the employer disputes the amount of the bill, it |
may, within 30 days after receipt of the bill, apply to the |
System in writing for a recalculation. The application must |
specify in detail the grounds of the dispute. Upon receiving a |
timely application for recalculation, the System shall review |
the application and, if appropriate, recalculate the amount |
|
due. |
The employer contributions required under this subsection |
may be paid in the form of a lump sum within 90 days after |
issuance of the bill. If the employer contributions are not |
paid within 90 days after issuance of the bill, then interest |
will be charged at a rate equal to the System's annual |
actuarially assumed rate of return on investment compounded |
annually from the 91st day after issuance of the bill. All |
payments must be received within 3 years after issuance of the |
bill. If the employer fails to make complete payment, |
including applicable interest, within 3 years, then the System |
may, after giving notice to the employer, certify the |
delinquent amount to the State Comptroller, and the |
Comptroller shall thereupon deduct the certified delinquent |
amount from State funds payable to the employer and pay them |
instead to the System. |
This subsection (j-5) does not apply to a participant's |
earnings to the extent an employer pays the employer normal |
cost of such earnings. |
The changes made to this subsection (j-5) by Public Act |
100-624 are intended to apply retroactively to July 6, 2017 |
(the effective date of Public Act 100-23). |
(k) The Illinois Community College Board shall adopt rules |
for recommending lists of promotional positions submitted to |
the Board by community colleges and for reviewing the |
promotional lists on an annual basis. When recommending |
|
promotional lists, the Board shall consider the similarity of |
the positions submitted to those positions recognized for |
State universities by the State Universities Civil Service |
System. The Illinois Community College Board shall file a copy |
of its findings with the System. The System shall consider the |
findings of the Illinois Community College Board when making |
determinations under this Section. The System shall not |
exclude any earnings increases resulting from a promotion when |
the promotion was not submitted by a community college. |
Nothing in this subsection (k) shall require any community |
college to submit any information to the Community College |
Board.
|
(l) For purposes of determining the required State |
contribution to the System, the value of the System's assets |
shall be equal to the actuarial value of the System's assets, |
which shall be calculated as follows: |
As of June 30, 2008, the actuarial value of the System's |
assets shall be equal to the market value of the assets as of |
that date. In determining the actuarial value of the System's |
assets for fiscal years after June 30, 2008, any actuarial |
gains or losses from investment return incurred in a fiscal |
year shall be recognized in equal annual amounts over the |
5-year period following that fiscal year. |
(m) For purposes of determining the required State |
contribution to the system for a particular year, the |
actuarial value of assets shall be assumed to earn a rate of |
|
return equal to the system's actuarially assumed rate of |
return. |
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
100-624, eff. 7-20-18; 101-10, eff. 6-5-19; 101-81, eff. |
7-12-19; revised 8-6-19.)
|
(40 ILCS 5/15-198)
|
Sec. 15-198. Application and expiration of new benefit |
increases. |
(a) As used in this Section, "new benefit increase" means |
an increase in the amount of any benefit provided under this |
Article, or an expansion of the conditions of eligibility for |
any benefit under this Article, that results from an amendment |
to this Code that takes effect after June 1, 2005 (the |
effective date of Public Act 94-4). "New benefit increase", |
however, does not include any benefit increase resulting from |
the changes made to Article 1 or this Article by Public Act |
100-23, Public Act 100-587, Public Act 100-769, Public Act |
101-10, Public Act 101-610, or this amendatory Act of the |
102nd General Assembly or this amendatory Act of the 101st |
General Assembly . |
(b) Notwithstanding any other provision of this Code or |
any subsequent amendment to this Code, every new benefit |
increase is subject to this Section and shall be deemed to be |
granted only in conformance with and contingent upon |
compliance with the provisions of this Section.
|
|
(c) The Public Act enacting a new benefit increase must |
identify and provide for payment to the System of additional |
funding at least sufficient to fund the resulting annual |
increase in cost to the System as it accrues. |
Every new benefit increase is contingent upon the General |
Assembly providing the additional funding required under this |
subsection. The Commission on Government Forecasting and |
Accountability shall analyze whether adequate additional |
funding has been provided for the new benefit increase and |
shall report its analysis to the Public Pension Division of |
the Department of Insurance. A new benefit increase created by |
a Public Act that does not include the additional funding |
required under this subsection is null and void. If the Public |
Pension Division determines that the additional funding |
provided for a new benefit increase under this subsection is |
or has become inadequate, it may so certify to the Governor and |
the State Comptroller and, in the absence of corrective action |
by the General Assembly, the new benefit increase shall expire |
at the end of the fiscal year in which the certification is |
made.
|
(d) Every new benefit increase shall expire 5 years after |
its effective date or on such earlier date as may be specified |
in the language enacting the new benefit increase or provided |
under subsection (c). This does not prevent the General |
Assembly from extending or re-creating a new benefit increase |
by law. |
|
(e) Except as otherwise provided in the language creating |
the new benefit increase, a new benefit increase that expires |
under this Section continues to apply to persons who applied |
and qualified for the affected benefit while the new benefit |
increase was in effect and to the affected beneficiaries and |
alternate payees of such persons, but does not apply to any |
other person, including, without limitation, a person who |
continues in service after the expiration date and did not |
apply and qualify for the affected benefit while the new |
benefit increase was in effect.
|
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
100-769, eff. 8-10-18; 101-10, eff. 6-5-19; 101-81, eff. |
7-12-19; 101-610, eff. 1-1-20.)
|
(40 ILCS 5/16-133) (from Ch. 108 1/2, par. 16-133)
|
(Text of Section WITHOUT the changes made by P.A. 98-599, |
which has been held unconstitutional)
|
Sec. 16-133. Retirement annuity; amount.
|
(a) The amount of the retirement annuity shall be (i) in |
the case of a person who first became a teacher under this |
Article before July 1, 2005, the larger of the
amounts |
determined under paragraphs (A) and (B) below, or (ii) in the |
case of a person who first becomes a teacher under this Article |
on or after July 1, 2005, the amount determined under the |
applicable provisions of paragraph (B):
|
(A) An amount consisting of the sum of the following:
|
|
(1) An amount that can be provided on an |
actuarially equivalent basis
by the member's |
accumulated contributions at the time of retirement; |
and
|
(2) The sum of (i) the amount that can be provided |
on an actuarially
equivalent basis by the member's |
accumulated contributions representing
service prior |
to July 1, 1947, and (ii) the amount that can be |
provided on
an actuarially equivalent basis by the |
amount obtained by multiplying 1.4
times the member's |
accumulated contributions covering service subsequent |
to
June 30, 1947; and
|
(3) If there is prior service, 2 times the amount |
that would have been
determined under subparagraph (2) |
of paragraph (A) above on account of
contributions |
which would have been made during the period of prior |
service
creditable to the member had the System been |
in operation and had the
member made contributions at |
the contribution rate in effect prior to
July 1, 1947.
|
This paragraph (A) does not apply to a person who |
first becomes a teacher under this Article on or after |
July 1, 2005.
|
(B) An amount consisting of the greater of the |
following:
|
(1) For creditable service earned before July 1, |
1998 that has not
been augmented under Section |
|
16-129.1: 1.67% of final average salary for
each of |
the first 10 years of creditable service, 1.90% of |
final average salary
for each year in excess of 10 but |
not exceeding 20, 2.10% of final average
salary for |
each year in excess of 20 but not exceeding 30, and |
2.30% of final
average salary for each year in excess |
of 30; and
|
For creditable service earned on or after July 1, |
1998 by a member who
has at least 24 years of |
creditable service on July 1, 1998 and who
does not |
elect to augment service under Section 16-129.1: 2.2% |
of final
average salary for each year of creditable |
service earned on or after July 1,
1998 but before the |
member reaches a total of 30 years of creditable |
service
and 2.3% of final average salary for each year |
of creditable service earned
on or after July 1, 1998 |
and after the member reaches a total of 30 years of
|
creditable service; and
|
For all other creditable service: 2.2% of final |
average salary
for each year of creditable service; or
|
(2) 1.5% of final average salary for each year of
|
creditable service plus the sum $7.50 for each of the |
first 20 years of
creditable service.
|
The amount of the retirement annuity determined under this |
paragraph (B)
shall be reduced by 1/2 of 1% for each month |
that the member is less than
age 60 at the time the |
|
retirement annuity begins. However, this reduction
shall |
not apply (i) if the member has at least 35 years of |
creditable service,
or (ii) if the member retires on |
account of disability under Section 16-149.2
of this |
Article with at least 20 years of creditable service, or |
(iii) if
the member (1) has earned during the period |
immediately preceding the last
day of service at least one |
year of contributing creditable service as an
employee of |
a department as defined in Section 14-103.04, (2) has |
earned at
least 5 years of contributing creditable service |
as an employee of a department
as defined in Section |
14-103.04, (3) retires on or after January 1, 2001, and
|
(4) retires having attained an age which, when added to |
the number of years of
his or her total creditable |
service, equals at least 85. Portions of years
shall be |
counted as decimal equivalents.
|
(b) For purposes of this Section, except as provided in |
subsection (b-5), final average salary shall be the
average |
salary for the highest 4 consecutive years within the last 10 |
years
of creditable service as determined under rules of the |
board. |
The minimum
final average salary shall be considered to |
be $2,400 per year.
|
In the determination of final average salary for members |
other than
elected officials and their appointees when such |
appointees are allowed by
statute, that part of a member's |
|
salary for any year beginning after June
30, 1979 which |
exceeds the member's annual full-time salary rate with the
|
same employer for the preceding year by more than 20% shall be |
excluded.
The exclusion shall not apply in any year in which |
the member's creditable
earnings are less than 50% of the |
preceding year's mean salary for downstate
teachers as |
determined by the survey of school district salaries provided |
in
Section 2-3.103 of the School Code.
|
(b-5) A teacher who retires on or after June 1, 2021 and |
for whom the 2020-2021 school year is used in the calculation |
of the member's final average salary shall use the higher of |
the following for the purpose of determining the member's |
final average salary: |
(A) the amount otherwise calculated under subsection |
(b); or |
(B) an amount calculated by the System using the |
average salary for the 4 highest years within the last 10 |
years of creditable service as determined under the rules |
of the board. |
(c) In determining the amount of the retirement annuity |
under paragraph
(B) of this Section, a fractional year shall |
be granted proportional credit.
|
(d) The retirement annuity determined under paragraph (B) |
of this Section
shall be available only to members who render |
teaching service after July
1, 1947 for which member |
contributions are required, and to annuitants who
re-enter |
|
under the provisions of Section 16-150.
|
(e) The maximum retirement annuity provided under |
paragraph (B) of this
Section shall be 75% of final average |
salary.
|
(f) A member retiring after the effective date of this |
amendatory Act
of 1998 shall receive a pension equal to 75% of |
final average salary if the
member is qualified to receive a |
retirement annuity equal to at least 74.6%
of final average |
salary under this Article or as proportional annuities under
|
Article 20 of this Code.
|
(Source: P.A. 94-4, eff. 6-1-05.)
|
(40 ILCS 5/16-158)
(from Ch. 108 1/2, par. 16-158)
|
Sec. 16-158. Contributions by State and other employing |
units.
|
(a) The State shall make contributions to the System by |
means of
appropriations from the Common School Fund and other |
State funds of amounts
which, together with other employer |
contributions, employee contributions,
investment income, and |
other income, will be sufficient to meet the cost of
|
maintaining and administering the System on a 90% funded basis |
in accordance
with actuarial recommendations.
|
The Board shall determine the amount of State |
contributions required for
each fiscal year on the basis of |
the actuarial tables and other assumptions
adopted by the |
Board and the recommendations of the actuary, using the |
|
formula
in subsection (b-3).
|
(a-1) Annually, on or before November 15 until November |
15, 2011, the Board shall certify to the
Governor the amount of |
the required State contribution for the coming fiscal
year. |
The certification under this subsection (a-1) shall include a |
copy of the actuarial recommendations
upon which it is based |
and shall specifically identify the System's projected State |
normal cost for that fiscal year.
|
On or before May 1, 2004, the Board shall recalculate and |
recertify to
the Governor the amount of the required State |
contribution to the System for
State fiscal year 2005, taking |
into account the amounts appropriated to and
received by the |
System under subsection (d) of Section 7.2 of the General
|
Obligation Bond Act.
|
On or before July 1, 2005, the Board shall recalculate and |
recertify
to the Governor the amount of the required State
|
contribution to the System for State fiscal year 2006, taking |
into account the changes in required State contributions made |
by Public Act 94-4.
|
On or before April 1, 2011, the Board shall recalculate |
and recertify to the Governor the amount of the required State |
contribution to the System for State fiscal year 2011, |
applying the changes made by Public Act 96-889 to the System's |
assets and liabilities as of June 30, 2009 as though Public Act |
96-889 was approved on that date. |
(a-5) On or before November 1 of each year, beginning |
|
November 1, 2012, the Board shall submit to the State Actuary, |
the Governor, and the General Assembly a proposed |
certification of the amount of the required State contribution |
to the System for the next fiscal year, along with all of the |
actuarial assumptions, calculations, and data upon which that |
proposed certification is based. On or before January 1 of |
each year, beginning January 1, 2013, the State Actuary shall |
issue a preliminary report concerning the proposed |
certification and identifying, if necessary, recommended |
changes in actuarial assumptions that the Board must consider |
before finalizing its certification of the required State |
contributions. On or before January 15, 2013 and each January |
15 thereafter, the Board shall certify to the Governor and the |
General Assembly the amount of the required State contribution |
for the next fiscal year. The Board's certification must note |
any deviations from the State Actuary's recommended changes, |
the reason or reasons for not following the State Actuary's |
recommended changes, and the fiscal impact of not following |
the State Actuary's recommended changes on the required State |
contribution. |
(a-10) By November 1, 2017, the Board shall recalculate |
and recertify to the State Actuary, the Governor, and the |
General Assembly the amount of the State contribution to the |
System for State fiscal year 2018, taking into account the |
changes in required State contributions made by Public Act |
100-23. The State Actuary shall review the assumptions and |
|
valuations underlying the Board's revised certification and |
issue a preliminary report concerning the proposed |
recertification and identifying, if necessary, recommended |
changes in actuarial assumptions that the Board must consider |
before finalizing its certification of the required State |
contributions. The Board's final certification must note any |
deviations from the State Actuary's recommended changes, the |
reason or reasons for not following the State Actuary's |
recommended changes, and the fiscal impact of not following |
the State Actuary's recommended changes on the required State |
contribution. |
(a-15) On or after June 15, 2019, but no later than June |
30, 2019, the Board shall recalculate and recertify to the |
Governor and the General Assembly the amount of the State |
contribution to the System for State fiscal year 2019, taking |
into account the changes in required State contributions made |
by Public Act 100-587. The recalculation shall be made using |
assumptions adopted by the Board for the original fiscal year |
2019 certification. The monthly voucher for the 12th month of |
fiscal year 2019 shall be paid by the Comptroller after the |
recertification required pursuant to this subsection is |
submitted to the Governor, Comptroller, and General Assembly. |
The recertification submitted to the General Assembly shall be |
filed with the Clerk of the House of Representatives and the |
Secretary of the Senate in electronic form only, in the manner |
that the Clerk and the Secretary shall direct. |
|
(b) Through State fiscal year 1995, the State |
contributions shall be
paid to the System in accordance with |
Section 18-7 of the School Code.
|
(b-1) Beginning in State fiscal year 1996, on the 15th day |
of each month,
or as soon thereafter as may be practicable, the |
Board shall submit vouchers
for payment of State contributions |
to the System, in a total monthly amount of
one-twelfth of the |
required annual State contribution certified under
subsection |
(a-1).
From March 5, 2004 (the
effective date of Public Act |
93-665)
through June 30, 2004, the Board shall not submit |
vouchers for the
remainder of fiscal year 2004 in excess of the |
fiscal year 2004
certified contribution amount determined |
under this Section
after taking into consideration the |
transfer to the System
under subsection (a) of Section 6z-61 |
of the State Finance Act.
These vouchers shall be paid by the |
State Comptroller and
Treasurer by warrants drawn on the funds |
appropriated to the System for that
fiscal year.
|
If in any month the amount remaining unexpended from all |
other appropriations
to the System for the applicable fiscal |
year (including the appropriations to
the System under Section |
8.12 of the State Finance Act and Section 1 of the
State |
Pension Funds Continuing Appropriation Act) is less than the |
amount
lawfully vouchered under this subsection, the |
difference shall be paid from the
Common School Fund under the |
continuing appropriation authority provided in
Section 1.1 of |
the State Pension Funds Continuing Appropriation Act.
|
|
(b-2) Allocations from the Common School Fund apportioned |
to school
districts not coming under this System shall not be |
diminished or affected by
the provisions of this Article.
|
(b-3) For State fiscal years 2012 through 2045, the |
minimum contribution
to the System to be made by the State for |
each fiscal year shall be an amount
determined by the System to |
be sufficient to bring the total assets of the
System up to 90% |
of the total actuarial liabilities of the System by the end of
|
State fiscal year 2045. In making these determinations, the |
required State
contribution shall be calculated each year as a |
level percentage of payroll
over the years remaining to and |
including fiscal year 2045 and shall be
determined under the |
projected unit credit actuarial cost method.
|
For each of State fiscal years 2018, 2019, and 2020, the |
State shall make an additional contribution to the System |
equal to 2% of the total payroll of each employee who is deemed |
to have elected the benefits under Section 1-161 or who has |
made the election under subsection (c) of Section 1-161. |
A change in an actuarial or investment assumption that |
increases or
decreases the required State contribution and |
first
applies in State fiscal year 2018 or thereafter shall be
|
implemented in equal annual amounts over a 5-year period
|
beginning in the State fiscal year in which the actuarial
|
change first applies to the required State contribution. |
A change in an actuarial or investment assumption that |
increases or
decreases the required State contribution and |
|
first
applied to the State contribution in fiscal year 2014, |
2015, 2016, or 2017 shall be
implemented: |
(i) as already applied in State fiscal years before |
2018; and |
(ii) in the portion of the 5-year period beginning in |
the State fiscal year in which the actuarial
change first |
applied that occurs in State fiscal year 2018 or |
thereafter, by calculating the change in equal annual |
amounts over that 5-year period and then implementing it |
at the resulting annual rate in each of the remaining |
fiscal years in that 5-year period. |
For State fiscal years 1996 through 2005, the State |
contribution to the
System, as a percentage of the applicable |
employee payroll, shall be increased
in equal annual |
increments so that by State fiscal year 2011, the State is
|
contributing at the rate required under this Section; except |
that in the
following specified State fiscal years, the State |
contribution to the System
shall not be less than the |
following indicated percentages of the applicable
employee |
payroll, even if the indicated percentage will produce a State
|
contribution in excess of the amount otherwise required under |
this subsection
and subsection (a), and notwithstanding any |
contrary certification made under
subsection (a-1) before May |
27, 1998 (the effective date of Public Act 90-582):
10.02% in |
FY 1999;
10.77% in FY 2000;
11.47% in FY 2001;
12.16% in FY |
2002;
12.86% in FY 2003; and
13.56% in FY 2004.
|
|
Notwithstanding any other provision of this Article, the |
total required State
contribution for State fiscal year 2006 |
is $534,627,700.
|
Notwithstanding any other provision of this Article, the |
total required State
contribution for State fiscal year 2007 |
is $738,014,500.
|
For each of State fiscal years 2008 through 2009, the |
State contribution to
the System, as a percentage of the |
applicable employee payroll, shall be
increased in equal |
annual increments from the required State contribution for |
State fiscal year 2007, so that by State fiscal year 2011, the
|
State is contributing at the rate otherwise required under |
this Section.
|
Notwithstanding any other provision of this Article, the |
total required State contribution for State fiscal year 2010 |
is $2,089,268,000 and shall be made from the proceeds of bonds |
sold in fiscal year 2010 pursuant to Section 7.2 of the General |
Obligation Bond Act, less (i) the pro rata share of bond sale |
expenses determined by the System's share of total bond |
proceeds, (ii) any amounts received from the Common School |
Fund in fiscal year 2010, and (iii) any reduction in bond |
proceeds due to the issuance of discounted bonds, if |
applicable. |
Notwithstanding any other provision of this Article, the
|
total required State contribution for State fiscal year 2011 |
is
the amount recertified by the System on or before April 1, |
|
2011 pursuant to subsection (a-1) of this Section and shall be |
made from the proceeds of bonds
sold in fiscal year 2011 |
pursuant to Section 7.2 of the General
Obligation Bond Act, |
less (i) the pro rata share of bond sale
expenses determined by |
the System's share of total bond
proceeds, (ii) any amounts |
received from the Common School Fund
in fiscal year 2011, and |
(iii) any reduction in bond proceeds
due to the issuance of |
discounted bonds, if applicable. This amount shall include, in |
addition to the amount certified by the System, an amount |
necessary to meet employer contributions required by the State |
as an employer under paragraph (e) of this Section, which may |
also be used by the System for contributions required by |
paragraph (a) of Section 16-127. |
Beginning in State fiscal year 2046, the minimum State |
contribution for
each fiscal year shall be the amount needed |
to maintain the total assets of
the System at 90% of the total |
actuarial liabilities of the System.
|
Amounts received by the System pursuant to Section 25 of |
the Budget Stabilization Act or Section 8.12 of the State |
Finance Act in any fiscal year do not reduce and do not |
constitute payment of any portion of the minimum State |
contribution required under this Article in that fiscal year. |
Such amounts shall not reduce, and shall not be included in the |
calculation of, the required State contributions under this |
Article in any future year until the System has reached a |
funding ratio of at least 90%. A reference in this Article to |
|
the "required State contribution" or any substantially similar |
term does not include or apply to any amounts payable to the |
System under Section 25 of the Budget Stabilization Act. |
Notwithstanding any other provision of this Section, the |
required State
contribution for State fiscal year 2005 and for |
fiscal year 2008 and each fiscal year thereafter, as
|
calculated under this Section and
certified under subsection |
(a-1), shall not exceed an amount equal to (i) the
amount of |
the required State contribution that would have been |
calculated under
this Section for that fiscal year if the |
System had not received any payments
under subsection (d) of |
Section 7.2 of the General Obligation Bond Act, minus
(ii) the |
portion of the State's total debt service payments for that |
fiscal
year on the bonds issued in fiscal year 2003 for the |
purposes of that Section 7.2, as determined
and certified by |
the Comptroller, that is the same as the System's portion of
|
the total moneys distributed under subsection (d) of Section |
7.2 of the General
Obligation Bond Act. In determining this |
maximum for State fiscal years 2008 through 2010, however, the |
amount referred to in item (i) shall be increased, as a |
percentage of the applicable employee payroll, in equal |
increments calculated from the sum of the required State |
contribution for State fiscal year 2007 plus the applicable |
portion of the State's total debt service payments for fiscal |
year 2007 on the bonds issued in fiscal year 2003 for the |
purposes of Section 7.2 of the General
Obligation Bond Act, so |
|
that, by State fiscal year 2011, the
State is contributing at |
the rate otherwise required under this Section.
|
(b-4) Beginning in fiscal year 2018, each employer under |
this Article shall pay to the System a required contribution |
determined as a percentage of projected payroll and sufficient |
to produce an annual amount equal to: |
(i) for each of fiscal years 2018, 2019, and 2020, the |
defined benefit normal cost of the defined benefit plan, |
less the employee contribution, for each employee of that |
employer who has elected or who is deemed to have elected |
the benefits under Section 1-161 or who has made the |
election under subsection (b) of Section 1-161; for fiscal |
year 2021 and each fiscal year thereafter, the defined |
benefit normal cost of the defined benefit plan, less the |
employee contribution, plus 2%, for each employee of that |
employer who has elected or who is deemed to have elected |
the benefits under Section 1-161 or who has made the |
election under subsection (b) of Section 1-161; plus |
(ii) the amount required for that fiscal year to |
amortize any unfunded actuarial accrued liability |
associated with the present value of liabilities |
attributable to the employer's account under Section |
16-158.3, determined
as a level percentage of payroll over |
a 30-year rolling amortization period. |
In determining contributions required under item (i) of |
this subsection, the System shall determine an aggregate rate |
|
for all employers, expressed as a percentage of projected |
payroll. |
In determining the contributions required under item (ii) |
of this subsection, the amount shall be computed by the System |
on the basis of the actuarial assumptions and tables used in |
the most recent actuarial valuation of the System that is |
available at the time of the computation. |
The contributions required under this subsection (b-4) |
shall be paid by an employer concurrently with that employer's |
payroll payment period. The State, as the actual employer of |
an employee, shall make the required contributions under this |
subsection. |
(c) Payment of the required State contributions and of all |
pensions,
retirement annuities, death benefits, refunds, and |
other benefits granted
under or assumed by this System, and |
all expenses in connection with the
administration and |
operation thereof, are obligations of the State.
|
If members are paid from special trust or federal funds |
which are
administered by the employing unit, whether school |
district or other
unit, the employing unit shall pay to the |
System from such
funds the full accruing retirement costs |
based upon that
service, which, beginning July 1, 2017, shall |
be at a rate, expressed as a percentage of salary, equal to the |
total employer's normal cost, expressed as a percentage of |
payroll, as determined by the System. Employer contributions, |
based on
salary paid to members from federal funds, may be |
|
forwarded by the distributing
agency of the State of Illinois |
to the System prior to allocation, in an
amount determined in |
accordance with guidelines established by such
agency and the |
System. Any contribution for fiscal year 2015 collected as a |
result of the change made by Public Act 98-674 shall be |
considered a State contribution under subsection (b-3) of this |
Section.
|
(d) Effective July 1, 1986, any employer of a teacher as |
defined in
paragraph (8) of Section 16-106 shall pay the |
employer's normal cost
of benefits based upon the teacher's |
service, in addition to
employee contributions, as determined |
by the System. Such employer
contributions shall be forwarded |
monthly in accordance with guidelines
established by the |
System.
|
However, with respect to benefits granted under Section |
16-133.4 or
16-133.5 to a teacher as defined in paragraph (8) |
of Section 16-106, the
employer's contribution shall be 12% |
(rather than 20%) of the member's
highest annual salary rate |
for each year of creditable service granted, and
the employer |
shall also pay the required employee contribution on behalf of
|
the teacher. For the purposes of Sections 16-133.4 and |
16-133.5, a teacher
as defined in paragraph (8) of Section |
16-106 who is serving in that capacity
while on leave of |
absence from another employer under this Article shall not
be |
considered an employee of the employer from which the teacher |
is on leave.
|
|
(e) Beginning July 1, 1998, every employer of a teacher
|
shall pay to the System an employer contribution computed as |
follows:
|
(1) Beginning July 1, 1998 through June 30, 1999, the |
employer
contribution shall be equal to 0.3% of each |
teacher's salary.
|
(2) Beginning July 1, 1999 and thereafter, the |
employer
contribution shall be equal to 0.58% of each |
teacher's salary.
|
The school district or other employing unit may pay these |
employer
contributions out of any source of funding available |
for that purpose and
shall forward the contributions to the |
System on the schedule established
for the payment of member |
contributions.
|
These employer contributions are intended to offset a |
portion of the cost
to the System of the increases in |
retirement benefits resulting from Public Act 90-582.
|
Each employer of teachers is entitled to a credit against |
the contributions
required under this subsection (e) with |
respect to salaries paid to teachers
for the period January 1, |
2002 through June 30, 2003, equal to the amount paid
by that |
employer under subsection (a-5) of Section 6.6 of the State |
Employees
Group Insurance Act of 1971 with respect to salaries |
paid to teachers for that
period.
|
The additional 1% employee contribution required under |
Section 16-152 by Public Act 90-582
is the responsibility of |
|
the teacher and not the
teacher's employer, unless the |
employer agrees, through collective bargaining
or otherwise, |
to make the contribution on behalf of the teacher.
|
If an employer is required by a contract in effect on May |
1, 1998 between the
employer and an employee organization to |
pay, on behalf of all its full-time
employees
covered by this |
Article, all mandatory employee contributions required under
|
this Article, then the employer shall be excused from paying |
the employer
contribution required under this subsection (e) |
for the balance of the term
of that contract. The employer and |
the employee organization shall jointly
certify to the System |
the existence of the contractual requirement, in such
form as |
the System may prescribe. This exclusion shall cease upon the
|
termination, extension, or renewal of the contract at any time |
after May 1,
1998.
|
(f) If June 4, 2018 (Public Act 100-587) the amount of a |
teacher's salary for any school year used to determine final |
average salary exceeds the member's annual full-time salary |
rate with the same employer for the previous school year by |
more than 6%, the teacher's employer shall pay to the System, |
in addition to all other payments required under this Section |
and in accordance with guidelines established by the System, |
the present value of the increase in benefits resulting from |
the portion of the increase in salary that is in excess of 6%. |
This present value shall be computed by the System on the basis |
of the actuarial assumptions and tables used in the most |
|
recent actuarial valuation of the System that is available at |
the time of the computation. If a teacher's salary for the |
2005-2006 school year is used to determine final average |
salary under this subsection (f), then the changes made to |
this subsection (f) by Public Act 94-1057 shall apply in |
calculating whether the increase in his or her salary is in |
excess of 6%. For the purposes of this Section, change in |
employment under Section 10-21.12 of the School Code on or |
after June 1, 2005 shall constitute a change in employer. The |
System may require the employer to provide any pertinent |
information or documentation.
The changes made to this |
subsection (f) by Public Act 94-1111 apply without regard to |
whether the teacher was in service on or after its effective |
date.
|
Whenever it determines that a payment is or may be |
required under this subsection, the System shall calculate the |
amount of the payment and bill the employer for that amount. |
The bill shall specify the calculations used to determine the |
amount due. If the employer disputes the amount of the bill, it |
may, within 30 days after receipt of the bill, apply to the |
System in writing for a recalculation. The application must |
specify in detail the grounds of the dispute and, if the |
employer asserts that the calculation is subject to subsection |
(g) , (g-5), (g-10), or (h) of this Section, must include an |
affidavit setting forth and attesting to all facts within the |
employer's knowledge that are pertinent to the applicability |
|
of that subsection. Upon receiving a timely application for |
recalculation, the System shall review the application and, if |
appropriate, recalculate the amount due.
|
The employer contributions required under this subsection |
(f) may be paid in the form of a lump sum within 90 days after |
receipt of the bill. If the employer contributions are not |
paid within 90 days after receipt of the bill, then interest |
will be charged at a rate equal to the System's annual |
actuarially assumed rate of return on investment compounded |
annually from the 91st day after receipt of the bill. Payments |
must be concluded within 3 years after the employer's receipt |
of the bill.
|
(f-1) (Blank). June 4, 2018 (Public Act 100-587) |
(g) This subsection (g) applies only to payments made or |
salary increases given on or after June 1, 2005 but before July |
1, 2011. The changes made by Public Act 94-1057 shall not |
require the System to refund any payments received before
July |
31, 2006 (the effective date of Public Act 94-1057). |
When assessing payment for any amount due under subsection |
(f), the System shall exclude salary increases paid to |
teachers under contracts or collective bargaining agreements |
entered into, amended, or renewed before June 1, 2005.
|
When assessing payment for any amount due under subsection |
(f), the System shall exclude salary increases paid to a |
teacher at a time when the teacher is 10 or more years from |
retirement eligibility under Section 16-132 or 16-133.2.
|
|
When assessing payment for any amount due under subsection |
(f), the System shall exclude salary increases resulting from |
overload work, including summer school, when the school |
district has certified to the System, and the System has |
approved the certification, that (i) the overload work is for |
the sole purpose of classroom instruction in excess of the |
standard number of classes for a full-time teacher in a school |
district during a school year and (ii) the salary increases |
are equal to or less than the rate of pay for classroom |
instruction computed on the teacher's current salary and work |
schedule.
|
When assessing payment for any amount due under subsection |
(f), the System shall exclude a salary increase resulting from |
a promotion (i) for which the employee is required to hold a |
certificate or supervisory endorsement issued by the State |
Teacher Certification Board that is a different certification |
or supervisory endorsement than is required for the teacher's |
previous position and (ii) to a position that has existed and |
been filled by a member for no less than one complete academic |
year and the salary increase from the promotion is an increase |
that results in an amount no greater than the lesser of the |
average salary paid for other similar positions in the |
district requiring the same certification or the amount |
stipulated in the collective bargaining agreement for a |
similar position requiring the same certification.
|
When assessing payment for any amount due under subsection |
|
(f), the System shall exclude any payment to the teacher from |
the State of Illinois or the State Board of Education over |
which the employer does not have discretion, notwithstanding |
that the payment is included in the computation of final |
average salary.
|
(g-5) When assessing payment for any amount due under |
subsection (f), the System shall exclude salary increases |
resulting from overload or stipend work performed in a school |
year subsequent to a school year in which the employer was |
unable to offer or allow to be conducted overload or stipend |
work due to an emergency declaration limiting such activities. |
(g-10) When assessing payment for any amount due under |
subsection (f), the System shall exclude salary increases |
resulting from increased instructional time that exceeded the |
instructional time required during the 2019-2020 school year. |
(h) When assessing payment for any amount due under |
subsection (f), the System shall exclude any salary increase |
described in subsection (g) of this Section given on or after |
July 1, 2011 but before July 1, 2014 under a contract or |
collective bargaining agreement entered into, amended, or |
renewed on or after June 1, 2005 but before July 1, 2011. |
Notwithstanding any other provision of this Section, any |
payments made or salary increases given after June 30, 2014 |
shall be used in assessing payment for any amount due under |
subsection (f) of this Section.
|
(i) The System shall prepare a report and file copies of |
|
the report with the Governor and the General Assembly by |
January 1, 2007 that contains all of the following |
information: |
(1) The number of recalculations required by the |
changes made to this Section by Public Act 94-1057 for |
each employer. |
(2) The dollar amount by which each employer's |
contribution to the System was changed due to |
recalculations required by Public Act 94-1057. |
(3) The total amount the System received from each |
employer as a result of the changes made to this Section by |
Public Act 94-4. |
(4) The increase in the required State contribution |
resulting from the changes made to this Section by Public |
Act 94-1057.
|
(i-5) For school years beginning on or after July 1, 2017, |
if the amount of a participant's salary for any school year |
exceeds the amount of the salary set for the Governor, the |
participant's employer shall pay to the System, in addition to |
all other payments required under this Section and in |
accordance with guidelines established by the System, an |
amount determined by the System to be equal to the employer |
normal cost, as established by the System and expressed as a |
total percentage of payroll, multiplied by the amount of |
salary in excess of the amount of the salary set for the |
Governor. This amount shall be computed by the System on the |
|
basis of the actuarial assumptions and tables used in the most |
recent actuarial valuation of the System that is available at |
the time of the computation. The System may require the |
employer to provide any pertinent information or |
documentation. |
Whenever it determines that a payment is or may be |
required under this subsection, the System shall calculate the |
amount of the payment and bill the employer for that amount. |
The bill shall specify the calculations used to determine the |
amount due. If the employer disputes the amount of the bill, it |
may, within 30 days after receipt of the bill, apply to the |
System in writing for a recalculation. The application must |
specify in detail the grounds of the dispute. Upon receiving a |
timely application for recalculation, the System shall review |
the application and, if appropriate, recalculate the amount |
due. |
The employer contributions required under this subsection |
may be paid in the form of a lump sum within 90 days after |
receipt of the bill. If the employer contributions are not |
paid within 90 days after receipt of the bill, then interest |
will be charged at a rate equal to the System's annual |
actuarially assumed rate of return on investment compounded |
annually from the 91st day after receipt of the bill. Payments |
must be concluded within 3 years after the employer's receipt |
of the bill. |
(j) For purposes of determining the required State |
|
contribution to the System, the value of the System's assets |
shall be equal to the actuarial value of the System's assets, |
which shall be calculated as follows: |
As of June 30, 2008, the actuarial value of the System's |
assets shall be equal to the market value of the assets as of |
that date. In determining the actuarial value of the System's |
assets for fiscal years after June 30, 2008, any actuarial |
gains or losses from investment return incurred in a fiscal |
year shall be recognized in equal annual amounts over the |
5-year period following that fiscal year. |
(k) For purposes of determining the required State |
contribution to the system for a particular year, the |
actuarial value of assets shall be assumed to earn a rate of |
return equal to the system's actuarially assumed rate of |
return. |
(Source: P.A. 100-23, eff. 7-6-17; 100-340, eff. 8-25-17; |
100-587, eff. 6-4-18; 100-624, eff. 7-20-18; 100-863, eff. |
8-14-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; revised |
8-13-19.)
|
(40 ILCS 5/16-203)
|
Sec. 16-203. Application and expiration of new benefit |
increases. |
(a) As used in this Section, "new benefit increase" means |
an increase in the amount of any benefit provided under this |
Article, or an expansion of the conditions of eligibility for |
|
any benefit under this Article, that results from an amendment |
to this Code that takes effect after June 1, 2005 (the |
effective date of Public Act 94-4). "New benefit increase", |
however, does not include any benefit increase resulting from |
the changes made to Article 1 or this Article by Public Act |
95-910, Public Act 100-23, Public Act 100-587, Public Act |
100-743, or Public Act 100-769, Public Act 101-10, Public Act |
101-49, or this amendatory Act of the 102nd General Assembly |
or this amendatory Act of the 101st General Assembly . |
(b) Notwithstanding any other provision of this Code or |
any subsequent amendment to this Code, every new benefit |
increase is subject to this Section and shall be deemed to be |
granted only in conformance with and contingent upon |
compliance with the provisions of this Section.
|
(c) The Public Act enacting a new benefit increase must |
identify and provide for payment to the System of additional |
funding at least sufficient to fund the resulting annual |
increase in cost to the System as it accrues. |
Every new benefit increase is contingent upon the General |
Assembly providing the additional funding required under this |
subsection. The Commission on Government Forecasting and |
Accountability shall analyze whether adequate additional |
funding has been provided for the new benefit increase and |
shall report its analysis to the Public Pension Division of |
the Department of Insurance. A new benefit increase created by |
a Public Act that does not include the additional funding |
|
required under this subsection is null and void. If the Public |
Pension Division determines that the additional funding |
provided for a new benefit increase under this subsection is |
or has become inadequate, it may so certify to the Governor and |
the State Comptroller and, in the absence of corrective action |
by the General Assembly, the new benefit increase shall expire |
at the end of the fiscal year in which the certification is |
made.
|
(d) Every new benefit increase shall expire 5 years after |
its effective date or on such earlier date as may be specified |
in the language enacting the new benefit increase or provided |
under subsection (c). This does not prevent the General |
Assembly from extending or re-creating a new benefit increase |
by law. |
(e) Except as otherwise provided in the language creating |
the new benefit increase, a new benefit increase that expires |
under this Section continues to apply to persons who applied |
and qualified for the affected benefit while the new benefit |
increase was in effect and to the affected beneficiaries and |
alternate payees of such persons, but does not apply to any |
other person, including , without limitation , a person who |
continues in service after the expiration date and did not |
apply and qualify for the affected benefit while the new |
benefit increase was in effect.
|
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
100-743, eff. 8-10-18; 100-769, eff. 8-10-18; 101-10, eff. |
|
6-5-19; 101-49, eff. 7-12-19; 101-81, eff. 7-12-19; revised |
8-13-19.)
|
Section 12-10. The State Mandates Act is amended by adding |
Section 8.45 as follows:
|
(30 ILCS 805/8.45 new) |
Sec. 8.45. Exempt mandate. Notwithstanding Sections 6 and |
8 of this Act, no reimbursement by the State is required for |
the implementation of any mandate created by this amendatory |
Act of the 102nd General Assembly.
|
ARTICLE 14. LIHEAP
|
Section 14-5. The Energy Assistance Act is amended by |
changing Sections 6 and 13 and by adding Section 20 as follows:
|
(305 ILCS 20/6) (from Ch. 111 2/3, par. 1406)
|
Sec. 6. Eligibility, Conditions of Participation, and |
Energy Assistance.
|
(a) Any person who is a resident of the State of Illinois |
and whose
household income is not greater than an amount |
determined annually by the
Department, in consultation with |
the Policy Advisory Council, may
apply for assistance pursuant |
to this Act in accordance with regulations
promulgated by the |
Department. In setting the annual eligibility level, the
|
|
Department shall consider the amount of available funding and |
may not set a
limit higher than 150% of the federal nonfarm |
poverty level as established by
the federal Office of |
Management and Budget or 60% of the State median income for the |
current State fiscal year as established by the U.S. |
Department of Health and Human Services ; except that for the |
period from the effective date of this amendatory Act of the |
101st General Assembly through June 30, 2021, the Department |
may establish limits not higher than 200% of that poverty |
level. The Department, in consultation with the Policy |
Advisory Council, may adjust the percentage of poverty level |
annually in accordance with federal guidelines and based on |
funding availability.
|
(b) Applicants who qualify for assistance pursuant to |
subsection (a) of
this Section shall, subject to appropriation |
from the General Assembly and
subject to availability of funds |
to the Department, receive energy
assistance as provided by |
this Act. The Department, upon receipt
of monies authorized |
pursuant to this Act for energy assistance, shall commit
funds |
for each qualified applicant in an amount determined by the
|
Department. In determining the amounts of assistance to be |
provided to or
on behalf of a qualified applicant, the |
Department shall ensure that the
highest amounts of assistance |
go to households with the greatest energy
costs in relation to |
household income. The Department shall include
factors such as |
energy costs, household size, household income, and region
of |
|
the State when determining individual household benefits. In |
setting
assistance levels, the Department shall attempt to |
provide assistance to
approximately the same number of |
households who participated in the 1991
Residential Energy |
Assistance Partnership Program. Such assistance levels
shall |
be adjusted annually on the basis of funding
availability and |
energy costs. In promulgating rules for the
administration of |
this
Section the Department shall assure that a minimum of 1/3 |
of funds
available for benefits to eligible households with |
the lowest incomes and that elderly households , households |
with children under the age of 6 years old, and households with |
persons with disabilities are offered a priority application
|
period.
|
(c) If the applicant is not a customer of record of an |
energy provider for
energy services or an applicant for such |
service, such applicant shall
receive a direct energy |
assistance payment in an amount established by the
Department |
for all such applicants under this Act; provided, however, |
that
such an applicant must have rental expenses for housing |
greater than 30% of
household income.
|
(c-1) This subsection shall apply only in cases where: (1) |
the applicant is not a customer of record of an energy provider |
because energy services are provided by the owner of the unit |
as a portion of the rent; (2) the applicant resides in housing |
subsidized or developed with funds provided under the Rental |
Housing Support Program Act or under a similar locally funded |
|
rent subsidy program, or is the voucher holder who resides in a |
rental unit within the State of Illinois and whose monthly |
rent is subsidized by the tenant-based Housing Choice Voucher |
Program under Section 8 of the U.S. Housing Act of 1937; and |
(3) the rental expenses for housing are no more than 30% of |
household income. In such cases, the household may apply for |
an energy assistance payment under this Act and the owner of |
the housing unit shall cooperate with the applicant by |
providing documentation of the energy costs for that unit. Any |
compensation paid to the energy provider who supplied energy |
services to the household shall be paid on behalf of the owner |
of the housing unit providing energy services to the |
household. The Department shall report annually to the General |
Assembly on the number of households receiving energy |
assistance under this subsection and the cost of such |
assistance. The provisions of this subsection (c-1), other |
than this sentence, are inoperative after August 31, 2012. |
(d) If the applicant is a customer of an energy provider, |
such
applicant shall receive energy assistance in an amount |
established by the
Department for all such applicants under |
this Act, such amount to be paid
by the Department to the |
energy provider supplying winter energy service to
such |
applicant. Such applicant shall:
|
(i) make all reasonable efforts to apply to any other |
appropriate
source of public energy assistance; and
|
(ii) sign a waiver permitting the Department to |
|
receive income
information from any public or private |
agency providing income or energy
assistance and from any |
employer, whether public or private.
|
(e) Any qualified applicant pursuant to this Section may |
receive or have
paid on such applicant's behalf an emergency |
assistance payment to enable
such applicant to obtain access |
to winter energy services. Any such
payments shall be made in |
accordance with regulations of the Department.
|
(f) The Department may, if sufficient funds are available, |
provide
additional benefits to certain qualified applicants:
|
(i) for the reduction of past due amounts owed to |
energy providers;
and
|
(ii) to assist the household in responding to |
excessively high summer
temperatures or energy costs. |
Households containing elderly members, children,
a person |
with a disability, or a person with a medical need for |
conditioned air
shall receive priority for receipt of such |
benefits.
|
(Source: P.A. 101-636, eff. 6-10-20.)
|
(305 ILCS 20/13)
|
(Section scheduled to be repealed on January 1, 2025) |
Sec. 13. Supplemental Low-Income Energy Assistance Fund.
|
(a) The Supplemental Low-Income Energy Assistance
Fund is |
hereby created as a special fund in the State
Treasury. |
Notwithstanding any other law to the contrary, the |
|
Supplemental Low-Income Energy Assistance Fund is not subject |
to sweeps, administrative charge-backs, or any other fiscal or |
budgetary maneuver that would in any way transfer any amounts |
from the Supplemental Low-Income Energy Assistance Fund into |
any other fund of the State. The Supplemental Low-Income |
Energy Assistance Fund
is authorized to receive moneys from |
voluntary donations from individuals, foundations, |
corporations, and other sources, moneys received pursuant to |
Section 17, and, by statutory deposit, the moneys
collected |
pursuant to this Section. The Fund is also authorized to |
receive voluntary donations from individuals, foundations, |
corporations, and other sources. Subject to appropriation,
the |
Department shall use
moneys from the Supplemental Low-Income |
Energy Assistance Fund
for payments to electric or gas public |
utilities,
municipal electric or gas utilities, and electric |
cooperatives
on behalf of their customers who are participants |
in the
program authorized by Sections 4 and 18 of this Act, for |
the provision of
weatherization services and for
|
administration of the Supplemental Low-Income Energy
|
Assistance Fund. All other deposits outside of the Energy |
Assistance Charge as set forth in subsection (b) are not |
subject to the percentage restrictions related to |
administrative and weatherization expenses provided in this |
subsection. The yearly expenditures for weatherization may not |
exceed 10%
of the amount collected during the year pursuant to |
this Section , except when unspent funds from the Supplemental |
|
Low-Income Energy Assistance Fund are reallocated from a |
previous year; any unspent balance of the 10% weatherization |
allowance may be utilized for weatherization expenses in the |
year they are reallocated . The yearly administrative expenses |
of the
Supplemental Low-Income Energy Assistance Fund may not |
exceed
13% 10% of the amount collected during that year
|
pursuant to this Section, except when unspent funds from the |
Supplemental Low-Income Energy Assistance Fund are reallocated |
from a previous year; any unspent balance of the 13% 10% |
administrative allowance may be utilized for administrative |
expenses in the year they are reallocated. Of the 13% |
administrative allowance, no less than 8% shall be provided to |
Local Administrative Agencies for administrative expenses.
|
(b) Notwithstanding the provisions of Section 16-111
of |
the Public Utilities Act but subject to subsection (k) of this |
Section,
each public utility, electric
cooperative, as defined |
in Section 3.4 of the Electric Supplier Act,
and municipal |
utility, as referenced in Section 3-105 of the Public |
Utilities
Act, that is engaged in the delivery of electricity |
or the
distribution of natural gas within the State of |
Illinois
shall, effective January 1, 2021 effective January 1, |
1998 ,
assess each of
its customer accounts a monthly Energy |
Assistance Charge for
the Supplemental Low-Income Energy |
Assistance Fund.
The delivering public utility, municipal |
electric or gas utility, or electric
or gas
cooperative for a |
self-assessing purchaser remains subject to the collection of
|
|
the
fee imposed by this Section.
The
monthly charge shall be as |
follows:
|
(1) Base Energy Assistance Charge per month on each
|
account for residential electrical service; |
(2) Base Energy Assistance Charge per month on each
|
account for residential gas service; |
(3) Ten times the Base Energy Assistance Charge per
|
month on each account for non-residential electric
service |
which had less than 10 megawatts of peak
demand during the |
previous calendar year; |
(4) Ten times the Base Energy Assistance Charge per
|
month on each account for non-residential gas
service |
which had distributed to it less than
4,000,000 therms of |
gas during the previous
calendar year; |
(5) Three hundred and seventy-five times the Base
|
Energy Assistance Charge per month on each account
for |
non-residential electric service which had 10
megawatts or |
greater of peak demand during the
previous calendar year; |
and |
(6) Three hundred and seventy-five times the Base
|
Energy Assistance Charge per month on each account
For |
non-residential gas service which had
4,000,000 or more |
therms of gas distributed to it
during the previous |
calendar year. |
The Base Energy Assistance Charge shall be $0.48
per month |
for the calendar year beginning January
1, 2022 and shall |
|
increase by $0.16 per month for
any calendar year, provided no |
less than 80% of the
previous State fiscal year's available
|
Supplemental Low-Income Energy Assistance Fund
funding was |
exhausted. The maximum Base Energy
Assistance Charge shall not |
exceed $0.96 per month
for any calendar year. |
(1) $0.48 per month on each account for
residential |
electric service;
|
(2) $0.48 per month on each account for
residential |
gas service;
|
(3) $4.80 per month on each account for |
non-residential electric service
which had less than 10 |
megawatts
of peak demand during the previous calendar |
year;
|
(4) $4.80 per month on each account for |
non-residential gas service which
had distributed to it |
less than
4,000,000 therms of gas during the previous |
calendar year;
|
(5) $360 per month on each account for non-residential |
electric service
which had 10 megawatts or greater
of peak |
demand during the previous calendar year; and
|
(6) $360 per month on each account for non-residential |
gas service
which had 4,000,000 or more therms of
gas |
distributed to it during the previous calendar year. |
The incremental change to such charges imposed by Public |
Act 99-933 and this amendatory Act of the 102nd General |
Assembly this amendatory Act of the 96th General Assembly |
|
shall not (i) be used for any purpose other than to directly |
assist customers and (ii) be applicable to utilities serving |
less than 25,000 100,000 customers in Illinois on January 1, |
2021 2009 . The incremental change to such charges imposed by |
this amendatory Act of the 102nd General Assembly are intended |
to increase utilization of the Percentage of Income Payment |
Plan (PIPP or PIP Plan) and shall be applied such that PIP Plan |
enrollment is at least doubled, as compared to 2020 |
enrollment, by 2024. |
In addition, electric and gas utilities have committed, |
and shall contribute, a one-time payment of $22 million to the |
Fund, within 10 days after the effective date of the tariffs |
established pursuant to Sections 16-111.8 and 19-145 of the |
Public Utilities Act to be used for the Department's cost of |
implementing the programs described in Section 18 of this |
amendatory Act of the 96th General Assembly, the Arrearage |
Reduction Program described in Section 18, and the programs |
described in Section 8-105 of the Public Utilities Act. If a |
utility elects not to file a rider within 90 days after the |
effective date of this amendatory Act of the 96th General |
Assembly, then the contribution from such utility shall be |
made no later than February 1, 2010.
|
(c) For purposes of this Section:
|
(1) "residential electric service" means
electric |
utility service for household purposes delivered to a
|
dwelling of 2 or fewer units which is billed under a
|
|
residential rate, or electric utility service for |
household
purposes delivered to a dwelling unit or units |
which is billed
under a residential rate and is registered |
by a separate meter
for each dwelling unit;
|
(2) "residential gas service" means gas utility
|
service for household purposes distributed to a dwelling |
of
2 or fewer units which is billed under a residential |
rate,
or gas utility service for household purposes |
distributed to a
dwelling unit or units which is billed |
under a residential
rate and is registered by a separate |
meter for each dwelling
unit;
|
(3) "non-residential electric service" means
electric |
utility service which is not residential electric
service; |
and
|
(4) "non-residential gas service" means gas
utility |
service which is not residential gas service.
|
(d) Within 30 days after the effective date of this |
amendatory Act of the 96th General Assembly, each public
|
utility engaged in the delivery of electricity or the
|
distribution of natural gas shall file with the Illinois
|
Commerce Commission tariffs incorporating the Energy
|
Assistance Charge in other charges stated in such tariffs, |
which shall become effective no later than the beginning of |
the first billing cycle following such filing.
|
(e) The Energy Assistance Charge assessed by
electric and |
gas public utilities shall be considered a charge
for public |
|
utility service.
|
(f) By the 20th day of the month following the month in |
which the charges
imposed by the Section were collected, each |
public
utility,
municipal utility, and electric cooperative |
shall remit to the
Department of Revenue all moneys received |
as payment of the
Energy Assistance Charge on a return |
prescribed and furnished by the
Department of Revenue showing |
such information as the Department of Revenue may
reasonably |
require; provided, however, that a utility offering an |
Arrearage Reduction Program or Supplemental Arrearage |
Reduction Program pursuant to Section 18 of this Act shall be |
entitled to net those amounts necessary to fund and recover |
the costs of such Programs as authorized by that Section that |
is no more than the incremental change in such Energy |
Assistance Charge authorized by Public Act 96-33. If a |
customer makes a partial payment, a public
utility, municipal
|
utility, or electric cooperative may elect either: (i) to |
apply
such partial payments first to amounts owed to the
|
utility or cooperative for its services and then to payment
|
for the Energy Assistance Charge or (ii) to apply such partial |
payments
on a pro-rata basis between amounts owed to the
|
utility or cooperative for its services and to payment for the
|
Energy Assistance Charge.
|
If any payment provided for in this Section exceeds the |
distributor's liabilities under this Act, as shown on an |
original return, the Department may authorize the distributor |
|
to credit such excess payment against liability subsequently |
to be remitted to the Department under this Act, in accordance |
with reasonable rules adopted by the Department. If the |
Department subsequently determines that all or any part of the |
credit taken was not actually due to the distributor, the |
distributor's discount shall be reduced by an amount equal to |
the difference between the discount as applied to the credit |
taken and that actually due, and that distributor shall be |
liable for penalties and interest on such difference. |
(g) The Department of Revenue shall deposit into the
|
Supplemental Low-Income Energy Assistance Fund all moneys
|
remitted to it in accordance with subsection (f) of this
|
Section . ; provided, however, that the amounts remitted by |
each utility shall be used to provide assistance to that |
utility's customers. The utilities shall coordinate with the |
Department to establish an equitable and practical methodology |
for implementing this subsection (g) beginning with the 2010 |
program year.
|
(h) On or before December 31, 2002, the Department shall
|
prepare a report for the General Assembly on the expenditure |
of funds
appropriated from the Low-Income Energy Assistance |
Block Grant Fund for the
program authorized under Section 4 of |
this Act.
|
(i) The Department of Revenue may establish such
rules as |
it deems necessary to implement this Section.
|
(j) The Department of Commerce and Economic Opportunity
|
|
may establish such rules as it deems necessary to implement
|
this Section.
|
(k) The charges imposed by this Section shall only apply |
to customers of
municipal electric or gas utilities and |
electric or gas cooperatives if
the municipal
electric or gas
|
utility or electric or gas cooperative makes an affirmative |
decision to
impose the
charge. If a municipal electric or gas |
utility or an electric
cooperative makes an affirmative |
decision to impose the charge provided by
this
Section, the |
municipal electric or gas utility or electric cooperative |
shall
inform the
Department of Revenue in writing of such |
decision when it begins to impose the
charge. If a municipal |
electric or gas utility or electric or gas
cooperative does |
not
assess
this charge, the Department may not use funds from |
the Supplemental Low-Income
Energy Assistance Fund to provide |
benefits to its customers under the program
authorized by |
Section 4 of this Act.
|
In its use of federal funds under this Act, the Department |
may not cause a
disproportionate share of those federal funds |
to benefit customers of systems
which do not assess the charge |
provided by this Section.
|
This Section is repealed on January 1, 2025
unless
renewed |
by action of the General Assembly.
|
(Source: P.A. 99-457, eff. 1-1-16; 99-906, eff. 6-1-17; |
99-933, eff. 1-27-17; 100-863, eff. 8-14-18; 100-1171, eff. |
1-4-19.)
|
|
(305 ILCS 20/20 new) |
Sec. 20. Expanded eligibility. All programs pursuant to |
this Act shall be available to eligible low-income Illinois |
residents who qualify for assistance under Sections 6 and 18, |
regardless of immigration status, using the Supplemental |
Low-Income Energy Assistance Fund for customers of utilities |
and vendors that collect the Energy Assistance Charge and pay |
into the Supplemental Low-Income Energy Assistance Fund.
|
ARTICLE 20. AMENDATORY PROVISIONS
|
Section 20-5. The Secretary of State Act is amended by |
changing Section 18 as follows:
|
(15 ILCS 305/18) |
Sec. 18. Electronic Filing Supplemental Deposits into |
Department of Business Services Special Operations Fund. When |
a submission to the Secretary of State is made electronically, |
but does not include a request for expedited services, |
pursuant to the provisions of this amendatory Act of the 100th |
General Assembly up to $25 for each such transaction under the |
General Not For Profit Corporation Act of 1986 and up to $50 |
from each such transaction under the Business Corporation Act |
of 1983, the Limited Liability Company Act, or the Uniform |
Limited Partnership Act (2001) shall be deposited into the |
|
Department of Business Services Special Operations Fund, and |
the remainder of any fee deposited into the General Revenue |
Fund. However, in no circumstance may the supplemental |
deposits provided by this Section cause the total deposits |
into the Special Operations Fund in any fiscal year from |
electronic submissions under the Business Corporation Act of |
1983, the General Not For Profit Corporation Act of 1986, the |
Limited Liability Company Act, the Uniform Partnership Act |
(1997), and the Uniform Limited Partnership Act (2001), |
whether or not for expedited services, to exceed $11,326,225. |
The Secretary of State has the authority to adopt rules |
necessary to implement this Section, in accordance with the |
Illinois Administrative Procedure Act. This Section does not |
apply on or after July 1, 2023 2021 .
|
(Source: P.A. 100-186, eff. 7-1-18 .)
|
Section 20-7. The New Markets Development Program Act is |
amended by changing Section 50 as follows:
|
(20 ILCS 663/50)
|
Sec. 50. Sunset. For fiscal years following fiscal year |
2024 2021 , qualified equity investments shall not be made |
under this Act unless reauthorization is made pursuant to this |
Section. For all fiscal years following fiscal year 2024 2021 , |
unless the General Assembly adopts a joint resolution granting |
authority to the Department to approve qualified equity |
|
investments for the Illinois new markets development program |
and clearly describing the amount of tax credits available for |
the next fiscal year, or otherwise complies with the |
provisions of this Section, no qualified equity investments |
may be permitted to be made under this Act. The amount of |
available tax credits contained in such a resolution shall not |
exceed the limitation provided under Section 20. Nothing in |
this Section precludes a taxpayer who makes a qualified equity |
investment prior to the expiration of authority to make |
qualified equity investments from claiming tax credits |
relating to that qualified equity investment for each |
applicable credit allowance date.
|
(Source: P.A. 100-408, eff. 8-25-17.)
|
Section 20-10. The Illinois Housing Development Act is |
amended by adding Section 7.32 as follows:
|
(20 ILCS 3805/7.32 new) |
Sec. 7.32. American Rescue Plan Homeowner Assistance and |
Emergency Rental Assistance. The Authority may receive, |
directly or indirectly, federal funds from the Homeowner |
Assistance Fund authorized under Section 3206 of the federal |
American Rescue Plan Act of 2021 (Public Law 117-2), and may |
use the funds only in the manner and for the purposes |
authorized therein and in related federal guidance. The |
Authority may receive, directly or indirectly, federal funds |
|
from the Emergency Rental Assistance Program authorized under |
Section 3201 of the federal American Rescue Plan Act of 2021 |
and Section 501 of Subtitle A of Title V of Division N of the |
Consolidated Appropriations Act, 2021 (Public Law 116–260), |
and may use the funds only in the manner and for the purposes |
authorized therein and in related federal guidance.
|
Section 20-15. The General Assembly Operations Act is |
amended by changing Section 20 as follows:
|
(25 ILCS 10/20) |
(Section scheduled to be repealed on July 1, 2021) |
Sec. 20. Legislative Budget Oversight Commission. |
(a) The General Assembly hereby finds and declares that |
the State is confronted with an unprecedented fiscal crisis. |
In light of this crisis, and the challenges it presents for the |
budgeting process, the General Assembly hereby establishes the |
Legislative Budget Oversight Commission. The purpose of the |
Commission is: to monitor budget management actions taken by |
the Office of the Governor or Governor's Office of Management |
and Budget; and to oversee the distribution and expenditure of |
federal financial relief for State and local governments |
related to the COVID-19 pandemic. |
(b) At the request of the Commission, units of local |
governments and State agency directors or their respective |
designees shall report to the Commission on the status and |
|
distribution of federal CARES money and any other federal |
financial relief related to the COVID-19 pandemic. |
(c) In anticipation of constantly changing and |
unpredictable economic circumstances, the Commission will |
provide a means for the Governor's Office and the General |
Assembly to maintain open communication about necessary budget |
management actions during these unprecedented times. Beginning |
August 15, 2020, the Governor's Office of Management and |
Budget shall submit a monthly written report to the Commission |
reporting any budget management actions taken by the Office of |
the Governor, Governor's Office of Management and Budget, or |
any State agency. On a quarterly basis, the Governor or his or |
her designee shall give a report to the Commission and each |
member thereof . The report shall be given either in person or |
by telephonic or videoconferencing means. The report shall |
include: |
(1) any budget management actions taken by the Office |
of the Governor, Governor's Office of Management and |
Budget, or any agency or board under the Office of the |
Governor in the prior quarter; |
(2) year-to-date revenues as compared to anticipated |
revenues; and |
(3) year-to-date expenditures as compared to the |
Fiscal Year 2021 budget as enacted ; . |
(4) a list, by program, of the number of grants |
awarded, the aggregate amount of such grant awards, and |
|
the aggregate amount of awards actually paid with respect |
to all grants awarded from federal funds from the |
Coronavirus Relief Fund in accordance with Section 5001 of |
the federal Coronavirus Aid, Relief, and Economic Security |
(CARES) Act or from the Coronavirus State Fiscal Recovery |
Fund in accordance with Section 9901 of the federal |
American Rescue Plan Act of 2021, which shall identify the |
number of grants awarded, the aggregate amount of such |
grant awards, and the aggregate amount of such awards |
actually paid to grantees located in or serving a |
disproportionately impacted area, as defined in the |
program from which the grant is awarded; and |
(5) any additional items reasonably requested by the |
Commission. |
(d) The Legislative Budget Oversight Commission shall |
consist of the following members: |
(1) 7 members of the House of Representatives |
appointed by the Speaker of the House of Representatives; |
(2) 7 members of the Senate appointed by the Senate |
President; |
(3) 4 members of the House of Representatives |
appointed by the Minority Leader of the House of |
Representatives; and |
(4) 4 members of the Senate appointed by the Senate |
Minority Leader. |
(e) The Speaker of the House of Representatives and the |
|
Senate President shall each appoint one member of the |
Commission to serve as a co-chair. The members of the |
Commission shall serve without compensation. |
(f) As used in this Section: |
"Budget management action" means any transfer between |
appropriation lines exceeding 2%, fund transfer, designation |
of appropriation lines as reserve, or any other discretionary |
action taken with regard to the Fiscal Year 2021 budget as |
enacted; |
"State agency" means all officers, boards, commissions, |
departments, and agencies created by the Constitution, by law, |
by Executive Order, or by order of the Governor in the |
Executive Branch, other than the Offices of the Attorney |
General, Secretary of State, Comptroller, or Treasurer. |
(g) This Section is repealed July 1, 2022 2021 .
|
(Source: P.A. 101-636, eff. 6-10-20.)
|
Section 20-17. The General Assembly Compensation Act is |
amended by changing Section 4 as follows:
|
(25 ILCS 115/4) (from Ch. 63, par. 15.1)
|
Sec. 4. Office allowance. Beginning July 1, 2001 and |
through July 1, 2020 , each member
of the House
of |
Representatives is authorized to approve the expenditure of |
not more than
$61,000 per year and each member of the
Senate is |
authorized to approve the
expenditure of not more than $73,000 |
|
per
year to pay for "personal services",
"contractual |
services", "commodities", "printing", "travel",
"operation of |
automotive equipment", "telecommunications services", as
|
defined in the State Finance Act, and the compensation of one |
or more
legislative assistants authorized pursuant to this |
Section, in connection
with his or her legislative duties and |
not in connection with any political
campaign.
On July 1, 2002 |
and on July 1 of each year thereafter, the amount authorized
|
per year under this Section for each member of the Senate and |
each member of
the House of Representatives shall be increased |
by a percentage increase
equivalent to the lesser of (i) the |
increase in the designated cost of living
index or (ii) 5%. The |
designated cost of living index is the index known as
the |
"Employment Cost Index, Wages and Salaries, By
Occupation and |
Industry Groups: State and Local Government Workers: Public
|
Administration" as published by the Bureau of Labor Statistics |
of the U.S.
Department of Labor for the calendar year |
immediately preceding the year of the
respective July 1st |
increase date. The increase shall be added to the then
current |
amount, and the adjusted amount so determined shall be the |
annual
amount beginning July 1 of the increase year until July |
1 of the next year. No
increase under this provision shall be |
less than zero.
|
Beginning July 1, 2021, each member of the House of |
Representatives is authorized to approve the expenditure of |
not more than $179,000 per year and each member of the Senate |
|
is authorized to approve the expenditure of not more than |
$214,000 per year to pay for "personal services", "contractual |
services", "commodities", "printing", "travel", "operation of |
automotive equipment", "telecommunications services", as |
defined in the State Finance Act, and the compensation of one |
or more legislative assistants authorized pursuant to this |
Section, in connection with his or her legislative duties and |
not in connection with any political campaign. On July 1, 2022 |
and on July 1 of each year thereafter, the amount authorized |
per year under this Section for each member of the Senate and |
each member of the House of Representatives shall be increased |
by a percentage increase equivalent to the lesser of (i) the |
increase in the designated cost of living index or (ii) 5%. The |
designated cost of living index is the index known as the |
"Employment Cost Index, Wages and Salaries, By Occupation and |
Industry Groups: State and Local Government Workers: Public |
Administration" as published by the Bureau of Labor Statistics |
of the U.S. Department of Labor for the calendar year |
immediately preceding the year of the respective July 1st |
increase date. The increase shall be added to the then current |
amount, and the adjusted amount so determined shall be the |
annual amount beginning July 1 of the increase year until July |
1 of the next year. No increase under this provision shall be |
less than zero.
|
A member may purchase office equipment if the member |
certifies
to the Secretary of the Senate or the Clerk of the |
|
House, as applicable,
that the purchase price, whether paid in |
lump sum or installments, amounts
to less than would be |
charged for renting or leasing the equipment over
its |
anticipated useful life. All such equipment must be purchased |
through
the Secretary of the Senate or the Clerk of the House, |
as applicable, for
proper identification and verification of |
purchase.
|
Each member of the General Assembly is authorized to |
employ one or more
legislative assistants, who shall be solely |
under the direction and control
of that member, for the |
purpose of assisting the member in the performance
of his or |
her official duties. A legislative assistant may be employed
|
pursuant to this Section as a full-time employee, part-time |
employee, or
contractual employee, at
the discretion of the |
member. If employed as a State employee, a
legislative |
assistant shall receive employment benefits on the same terms
|
and conditions that apply to other employees of the General |
Assembly.
Each member shall adopt and implement personnel |
policies
for legislative assistants under his or her direction |
and
control relating to work time requirements, documentation |
for reimbursement for
travel on official State business, |
compensation, and the earning and accrual of
State benefits |
for those legislative assistants who may be eligible to |
receive
those benefits.
The policies shall also require |
legislative assistants to
periodically submit time sheets |
documenting, in quarter-hour increments, the
time
spent each |
|
day on official State business.
The
policies shall require the |
time sheets to be submitted on paper,
electronically, or both |
and to be maintained in either paper or electronic
format by |
the applicable fiscal office
for a period of at least 2 years.
|
Contractual employees may satisfy
the time sheets requirement |
by complying with the terms of their contract,
which shall |
provide for a means of compliance with this requirement.
A |
member may
satisfy the requirements of this paragraph by |
adopting and implementing the
personnel policies promulgated |
by that
member's legislative leader under the State Officials |
and Employees Ethics
Act
with respect to that member's |
legislative
assistants.
|
As used in this Section the term "personal services" shall |
include
contributions of the State under the Federal Insurance |
Contribution Act and
under Article 14 of the Illinois Pension |
Code. As used in this Section the
term "contractual services" |
shall not include improvements to real property
unless those |
improvements are the obligation of the lessee under the lease
|
agreement. Beginning July 1, 1989, as used in the Section, the |
term "travel"
shall be limited to travel in connection with a |
member's legislative duties and
not in connection with any |
political campaign. Beginning on the effective
date of this |
amendatory Act of the 93rd General Assembly, as
used
in this |
Section, the term "printing" includes, but is not limited to,
|
newsletters,
brochures, certificates,
congratulatory
|
mailings,
greeting or welcome messages, anniversary or
|
|
birthday cards, and congratulations for prominent achievement |
cards. As used
in this Section, the term "printing" includes |
fees for non-substantive
resolutions charged by the Clerk of |
the House of Representatives under
subsection (c-5) of Section |
1 of the Legislative Materials Act.
No newsletter or brochure |
that is paid for, in whole or in part, with
funds
provided |
under this Section may be printed or mailed during a period
|
beginning February 1 of the year of a general primary
election |
and ending the day after the general primary election and |
during a
period beginning September 1 of the year of a general |
election and ending the
day after the general election, except |
that such a newsletter or brochure may
be mailed during
those |
times if it is mailed to a constituent in response to that |
constituent's
inquiry concerning the needs of that constituent |
or questions raised by that
constituent.
Nothing in
this |
Section shall be construed to authorize expenditures for |
lodging and meals
while a member is in attendance at sessions |
of the General Assembly.
|
Any utility bill for service provided to a member's |
district office for
a period including portions of 2 |
consecutive fiscal years may be paid from
funds appropriated |
for such expenditure in either fiscal year.
|
If a vacancy occurs in the office of Senator or |
Representative in the General
Assembly, any office equipment |
in the possession of the vacating member
shall transfer to the |
member's successor; if the successor does not want
such |
|
equipment, it shall be transferred to the Secretary of the |
Senate or
Clerk of the House of Representatives, as the case |
may be, and if not
wanted by other members of the General |
Assembly then to the Department of
Central Management Services |
for treatment as surplus property under the
State Property |
Control Act. Each member, on or before June 30th of each
year, |
shall conduct an inventory of all equipment purchased pursuant |
to
this Act. Such inventory shall be filed with the Secretary |
of the Senate
or the Clerk of the House, as the case may be. |
Whenever a vacancy occurs,
the Secretary of the Senate or the |
Clerk of the House, as the case may be,
shall conduct an |
inventory of equipment purchased.
|
In the event that a member leaves office during his or her |
term, any
unexpended or unobligated portion of the allowance |
granted under this Section
shall lapse. The vacating member's |
successor shall be granted an allowance
in an amount, rounded |
to the nearest dollar, computed by dividing the annual
|
allowance by 365 and multiplying the quotient by the number of |
days remaining
in the fiscal year.
|
From any appropriation for the purposes of this Section |
for a
fiscal year which overlaps 2 General Assemblies, no more |
than 1/2 of the
annual allowance per member may be spent or |
encumbered by any member of
either the outgoing or incoming |
General Assembly, except that any member
of the incoming |
General Assembly who was a member of the outgoing General
|
Assembly may encumber or spend any portion of his annual |
|
allowance within
the fiscal year.
|
The appropriation for the annual allowances permitted by |
this Section
shall be included in an appropriation to the |
President of the Senate and to
the Speaker of the House of |
Representatives for their respective members.
The President of |
the Senate and the Speaker of the House shall voucher for
|
payment individual members' expenditures from their annual |
office
allowances to the State Comptroller, subject to the |
authority of the
Comptroller under Section 9 of the State |
Comptroller Act.
|
Nothing in this Section prohibits the expenditure of |
personal funds or the funds of a political committee |
controlled by an officeholder to defray the customary and |
reasonable expenses of an officeholder in connection with the |
performance of governmental and public service functions. |
(Source: P.A. 95-6, eff. 6-20-07; 96-555, eff. 8-18-09; |
96-886, eff. 1-1-11 .)
|
Section 20-20. The Illinois Procurement Code is amended by |
changing Section 1-13 as follows:
|
(30 ILCS 500/1-13) |
Sec. 1-13. Applicability to public institutions of higher |
education. |
(a) This Code shall apply to public institutions of higher |
education, regardless of the source of the funds with which |
|
contracts are paid, except as provided in this Section. |
(b) Except as provided in this Section, this Code shall |
not apply to procurements made by or on behalf of public |
institutions of higher education for any of the following: |
(1) Memberships in professional, academic, research, |
or athletic organizations on behalf of a public |
institution of higher education, an employee of a public |
institution of higher education, or a student at a public |
institution of higher education. |
(2) Procurement expenditures for events or activities |
paid for exclusively by revenues generated by the event or |
activity, gifts or donations for the event or activity, |
private grants, or any combination thereof. |
(3) Procurement expenditures for events or activities |
for which the use of specific potential contractors is |
mandated or identified by the sponsor of the event or |
activity, provided that the sponsor is providing a |
majority of the funding for the event or activity. |
(4) Procurement expenditures necessary to provide |
athletic, artistic or musical services, performances, |
events, or productions by or for a public institution of |
higher education. |
(5) Procurement expenditures for periodicals, books, |
subscriptions, database licenses, and other publications |
procured for use by a university library or academic |
department, except for expenditures related to procuring |
|
textbooks for student use or materials for resale or |
rental. |
(6) Procurement expenditures for placement of students |
in externships, practicums, field experiences, and for |
medical residencies and rotations. |
(7) Contracts for programming and broadcast license |
rights for university-operated radio and television |
stations. |
(8) Procurement expenditures necessary to perform |
sponsored research and other sponsored activities under |
grants and contracts funded by the sponsor or by sources |
other than State appropriations. |
(9) Contracts with a foreign entity for research or |
educational activities, provided that the foreign entity |
either does not maintain an office in the United States or |
is the sole source of the service or product. |
Notice of each contract entered into by a public institution |
of higher education that is related to the procurement of |
goods and services identified in items (1) through (9) of this |
subsection shall be published in the Procurement Bulletin |
within 14 calendar days after contract execution. The Chief |
Procurement Officer shall prescribe the form and content of |
the notice. Each public institution of higher education shall |
provide the Chief Procurement Officer, on a monthly basis, in |
the form and content prescribed by the Chief Procurement |
Officer, a report of contracts that are related to the |
|
procurement of goods and services identified in this |
subsection. At a minimum, this report shall include the name |
of the contractor, a description of the supply or service |
provided, the total amount of the contract, the term of the |
contract, and the exception to the Code utilized. A copy of any |
or all of these contracts shall be made available to the Chief |
Procurement Officer immediately upon request. The Chief |
Procurement Officer shall submit a report to the Governor and |
General Assembly no later than November 1 of each year that |
shall include, at a minimum, an annual summary of the monthly |
information reported to the Chief Procurement Officer. |
(b-5) Except as provided in this subsection, the |
provisions of this Code shall not apply to contracts for |
medical supplies, and to contracts for medical services |
necessary for the delivery of care and treatment at medical, |
dental, or veterinary teaching facilities utilized by Southern |
Illinois University or the University of Illinois and at any |
university-operated health care center or dispensary that |
provides care, treatment, and medications for students, |
faculty and staff. Other supplies and services needed for |
these teaching facilities shall be subject to the jurisdiction |
of the Chief Procurement Officer for Public Institutions of |
Higher Education who may establish expedited procurement |
procedures and may waive or modify certification, contract, |
hearing, process and registration requirements required by the |
Code. All procurements made under this subsection shall be |
|
documented and may require publication in the Illinois |
Procurement Bulletin. |
(b-10) Procurements made by or on behalf of the University |
of Illinois for investment services scheduled to expire June |
2021 2020 may be extended through June 2022 2021 without being |
subject to the requirements of this Code. Any contract |
extended, renewed, or entered pursuant to this exception shall |
be published on the Executive Ethics Commission's website |
within 5 days of contract execution. This subsection is |
inoperative on and after July 1, 2022 2021 . |
(c) Procurements made by or on behalf of public |
institutions of higher education for the fulfillment of a |
grant shall be made in accordance with the requirements of |
this Code to the extent practical. |
Upon the written request of a public institution of higher |
education, the Chief Procurement Officer may waive contract, |
registration, certification, and hearing requirements of this |
Code if, based on the item to be procured or the terms of a |
grant, compliance is impractical. The public institution of |
higher education shall provide the Chief Procurement Officer |
with specific reasons for the waiver, including the necessity |
of contracting with a particular potential contractor, and |
shall certify that an effort was made in good faith to comply |
with the provisions of this Code. The Chief Procurement |
Officer shall provide written justification for any waivers. |
By November 1 of each year, the Chief Procurement Officer |
|
shall file a report with the General Assembly identifying each |
contract approved with waivers and providing the justification |
given for any waivers for each of those contracts. Notice of |
each waiver made under this subsection shall be published in |
the Procurement Bulletin within 14 calendar days after |
contract execution. The Chief Procurement Officer shall |
prescribe the form and content of the notice. |
(d) Notwithstanding this Section, a waiver of the |
registration requirements of Section 20-160 does not permit a |
business entity and any affiliated entities or affiliated |
persons to make campaign contributions if otherwise prohibited |
by Section 50-37. The total amount of contracts awarded in |
accordance with this Section shall be included in determining |
the aggregate amount of contracts or pending bids of a |
business entity and any affiliated entities or affiliated |
persons. |
(e) Notwithstanding subsection (e) of Section 50-10.5 of |
this Code, the Chief Procurement Officer, with the approval of |
the Executive Ethics Commission, may permit a public |
institution of higher education to accept a bid or enter into a |
contract with a business that assisted the public institution |
of higher education in determining whether there is a need for |
a contract or assisted in reviewing, drafting, or preparing |
documents related to a bid or contract, provided that the bid |
or contract is essential to research administered by the |
public institution of higher education and it is in the best |
|
interest of the public institution of higher education to |
accept the bid or contract. For purposes of this subsection, |
"business" includes all individuals with whom a business is |
affiliated, including, but not limited to, any officer, agent, |
employee, consultant, independent contractor, director, |
partner, manager, or shareholder of a business. The Executive |
Ethics Commission may promulgate rules and regulations for the |
implementation and administration of the provisions of this |
subsection (e). |
(f) As used in this Section: |
"Grant" means non-appropriated funding provided by a |
federal or private entity to support a project or program |
administered by a public institution of higher education and |
any non-appropriated funding provided to a sub-recipient of |
the grant. |
"Public institution of higher education" means Chicago |
State University, Eastern Illinois University, Governors State |
University, Illinois State University, Northeastern Illinois |
University, Northern Illinois University, Southern Illinois |
University, University of Illinois, Western Illinois |
University, and, for purposes of this Code only, the Illinois |
Mathematics and Science Academy. |
(g) (Blank).
|
(h) The General Assembly finds and declares that: |
(1) Public Act 98-1076, which took effect on January |
1, 2015, changed the repeal date set for this Section from |
|
December 31, 2014 to December 31, 2016. |
(2) The Statute on Statutes sets forth general rules |
on the repeal of statutes and the construction of multiple |
amendments, but Section 1 of that Act also states that |
these rules will not be observed when the result would be |
"inconsistent with the manifest intent of the General |
Assembly or repugnant to the context of the statute". |
(3) This amendatory Act of the 100th General Assembly |
manifests the intention of the General Assembly to remove |
the repeal of this Section. |
(4) This Section was originally enacted to protect, |
promote, and preserve the general welfare. Any |
construction of this Section that results in the repeal of |
this Section on December 31, 2014 would be inconsistent |
with the manifest intent of the General Assembly and |
repugnant to the context of this Code. |
It is hereby declared to have been the intent of the |
General Assembly that this Section not be subject to repeal on |
December 31, 2014. |
This Section shall be deemed to have been in continuous |
effect since December 20, 2011 (the effective date of Public |
Act 97-643), and it shall continue to be in effect |
henceforward until it is otherwise lawfully repealed. All |
previously enacted amendments to this Section taking effect on |
or after December 31, 2014, are hereby validated. |
All actions taken in reliance on or pursuant to this |
|
Section by any public institution of higher education, person, |
or entity are hereby validated. |
In order to ensure the continuing effectiveness of this |
Section, it is set forth in full and re-enacted by this |
amendatory Act of the 100th General Assembly. This |
re-enactment is intended as a continuation of this Section. It |
is not intended to supersede any amendment to this Section |
that is enacted by the 100th General Assembly. |
In this amendatory Act of the 100th General Assembly, the |
base text of the reenacted Section is set forth as amended by |
Public Act 98-1076. Striking and underscoring is used only to |
show changes being made to the base text. |
This Section applies to all procurements made on or before |
the effective date of this amendatory Act of the 100th General |
Assembly. |
(Source: P.A. 100-43, eff. 8-9-17; 101-640, eff. 6-12-20.)
|
Section 20-25. The Grant Accountability and Transparency |
Act is amended by changing Section 45 as follows:
|
(30 ILCS 708/45)
|
Sec. 45. Applicability.
|
(a) The requirements established under this Act apply to |
State grant-making agencies that make State and federal |
pass-through awards to non-federal entities. These |
requirements apply to all costs related to State and federal |
|
pass-through awards.
The requirements established under this |
Act do not apply to private awards. |
(a-5) Nothing in this Act shall prohibit the use of State |
funds for purposes of federal match or maintenance of effort. |
(b) The terms and conditions of State, federal, and |
pass-through awards apply to subawards and subrecipients |
unless a particular Section of this Act or the terms and |
conditions of the State or federal award specifically indicate |
otherwise. Non-federal entities shall comply with requirements |
of this Act regardless of whether the non-federal entity is a |
recipient or subrecipient of a State or federal pass-through |
award. Pass-through entities shall comply with the |
requirements set forth under the rules adopted under |
subsection (a) of Section 20 of this Act, but not to any |
requirements in this Act directed towards State or federal |
awarding agencies, unless the requirements of the State or |
federal awards indicate otherwise.
|
When a non-federal entity is awarded a cost-reimbursement |
contract, only 2 CFR 200.330 through 200.332 are incorporated |
by reference into the contract. However, when the Cost |
Accounting Standards are applicable to the contract, they take |
precedence over the requirements of this Act unless they are |
in conflict with Subpart F of 2 CFR 200. In addition, costs |
that are made unallowable under 10 U.S.C. 2324(e) and 41 |
U.S.C. 4304(a), as described in the Federal Acquisition |
Regulations, subpart 31.2 and subpart 31.603, are always |
|
unallowable. For requirements other than those covered in |
Subpart D of 2 CFR 200.330 through 200.332, the terms of the |
contract and the Federal Acquisition Regulations apply.
|
With the exception of Subpart F of 2 CFR 200, which is |
required by the Single Audit Act, in any circumstances where |
the provisions of federal statutes or regulations differ from |
the provisions of this Act, the provision of the federal |
statutes or regulations govern. This includes, for agreements |
with Indian tribes, the provisions of the Indian |
Self-Determination and Education and Assistance Act, as |
amended, 25 U.S.C. 450-458ddd-2.
|
(c) State grant-making agencies may apply subparts A |
through E of 2 CFR 200 to for-profit entities, foreign public |
entities, or foreign organizations, except where the awarding |
agency determines that the application of these subparts would |
be inconsistent with the international obligations of the |
United States or the statute or regulations of a foreign |
government.
|
(d) 2 CFR 200.101 specifies how 2 CFR 200 is applicable to |
different types of awards. The same applicability applies to |
this Act.
|
(e) (Blank). |
(f) For public institutions of higher education, the |
provisions of this Act apply only to awards funded by State |
appropriations and federal pass-through awards from a State |
agency to public institutions of higher education. |
|
(g) Each grant-making agency shall enhance its processes |
to monitor and address noncompliance with reporting |
requirements and with program performance standards. Where |
applicable, the process may include a corrective action plan. |
The monitoring process shall include a plan for tracking and |
documenting performance-based contracting decisions. |
(h) Notwithstanding any provision of law to the contrary, |
grants awarded from federal funds received from the federal |
Coronavirus State Fiscal Recovery Fund in accordance with |
Section 9901 of the American Rescue Plan Act of 2021 are |
subject to the provisions of this Act, but only to the extent |
required by Section 9901 of the American Rescue Plan Act of |
2021 and other applicable federal law or regulation.
|
(Source: P.A. 100-676, eff. 1-1-19; 100-863, eff. 8-14-18; |
101-81, eff. 7-12-19 .)
|
Section 20-27. The Law Enforcement Camera Grant Act is |
amended by changing Sections 5 and 10 as follows:
|
(50 ILCS 707/5) |
Sec. 5. Definitions. As used in this Act: |
"Board" means the Illinois Law Enforcement Training |
Standards Board
created by the Illinois Police Training Act. |
"In-car video camera" means a video camera located in a |
law enforcement patrol vehicle. |
"In-car video camera recording equipment" means a video |
|
camera recording system located in a law enforcement patrol |
vehicle consisting of a camera assembly, recording mechanism, |
and an in-car video recording medium. |
"In uniform" means a law enforcement officer who is |
wearing any officially authorized uniform designated by a law |
enforcement agency, or a law enforcement officer who is |
visibly wearing articles of clothing, badge, tactical gear, |
gun belt, a patch, or other insignia indicating that he or she |
is a law enforcement officer acting in the course of his or her |
duties. |
"Law enforcement officer" or "officer" means any person |
employed by a
county, municipality , or township , or an |
Illinois public university as a policeman, peace officer or in |
some
like position involving the enforcement of the law and |
protection of the
public interest at the risk of that person's |
life. |
"Officer-worn body camera" means an electronic camera |
system for creating, generating, sending, receiving, storing, |
displaying, and processing audiovisual recordings that may be |
worn about the person of a law enforcement officer. |
"Recording" means the process of capturing data or |
information stored on a recording medium as required under |
this Act. |
"Recording medium" means any recording medium authorized |
by the Board for the retention and playback of recorded audio |
and video including, but not limited to, VHS, DVD, hard drive, |
|
cloud storage, solid state, digital, flash memory technology, |
or any other electronic medium.
|
(Source: P.A. 99-352, eff. 1-1-16 .)
|
(50 ILCS 707/10) |
Sec. 10. Law Enforcement Camera Grant Fund; creation, |
rules. |
(a) The Law Enforcement Camera Grant Fund is created as a |
special fund in the State treasury. From appropriations to the |
Board from the Fund, the Board must make grants to units of |
local government in Illinois and Illinois public universities |
for the purpose of (1) purchasing in-car video cameras for use |
in law enforcement vehicles, (2) purchasing officer-worn body |
cameras and associated technology for law enforcement |
officers, and (3) training for law enforcement officers in the |
operation of the cameras. |
Moneys received for the purposes of this Section, |
including, without limitation, fee receipts and gifts, grants, |
and awards from any public or private entity, must be |
deposited into the Fund. Any interest earned on moneys in the |
Fund must be deposited into the Fund. |
(b) The Board may set requirements for the distribution of |
grant moneys and determine which law enforcement agencies are |
eligible. |
(b-5) The Board shall consider compliance with the Uniform |
Crime Reporting Act as a factor in awarding grant moneys. |
|
(c) (Blank). |
(d) (Blank). |
(e) (Blank).
|
(f) (Blank). |
(g) (Blank). |
(h) (Blank). |
(Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14; |
99-352, eff. 1-1-16 .)
|
Section 20-30. The School Construction Law is amended by |
changing Section 5-300 as follows:
|
(105 ILCS 230/5-300) |
Sec. 5-300. Early childhood construction grants. |
(a) The Capital Development Board is authorized to make |
grants to public school districts and not-for-profit entities |
for early childhood construction projects. These grants shall |
be paid out of moneys appropriated for that purpose from the |
School Construction Fund. No grants may be awarded to entities |
providing services within private residences. A public school |
district or other eligible entity must provide local matching |
funds in the following manner: in an amount equal to 10% of the |
grant under this Section. |
(1) A public school district assigned to Tier 1 under |
Section 18-8.15 of the School Code or any other eligible |
entity in an area encompassed by that district must |
|
provide local matching funds in an amount equal to 3% of |
the grant awarded under this Section. |
(2) A public school district assigned to Tier 2 under |
Section 18-8.15 of the School Code or any other eligible |
entity in an area encompassed by that district must |
provide local matching funds in an amount equal to 7.5% of |
the grant awarded under this Section. |
(3) A public school district assigned to Tier 3 under |
Section 18-8.15 of the School Code or any other eligible |
entity in an area encompassed by that district must |
provide local matching funds in an amount equal to 8.75% |
of the grant awarded under this Section. |
(4) A public school district assigned to Tier 4 under |
Section 18-8.15 of the School Code or any other eligible |
entity in an area encompassed by that district must |
provide local matching funds in an amount equal to 10% of |
the grant awarded under this Section. |
A public school district or other eligible entity has no |
entitlement to a grant under this Section. |
(b) The Capital Development Board shall adopt rules to |
implement this Section. These rules need not be the same as the |
rules for school construction project grants or school |
maintenance project grants.
The rules may specify: |
(1) the manner of applying for grants; |
(2) project eligibility requirements; |
(3) restrictions on the use of grant moneys; |
|
(4) the manner in which school districts and other |
eligible entities must account for the use of grant |
moneys; |
(5) requirements that new or improved facilities be |
used for early childhood and other related programs for a |
period of at least 10 years; and |
(6) any other provision that the Capital Development |
Board determines to be necessary or useful for the |
administration of this Section. |
(b-5) When grants are made to non-profit corporations for |
the acquisition or construction of new facilities, the Capital |
Development Board or any State agency it so designates shall |
hold title to or place a lien on the facility for a period of |
10 years after the date of the grant award, after which title |
to the facility shall be transferred to the non-profit |
corporation or the lien shall be removed, provided that the |
non-profit corporation has complied with the terms of its |
grant agreement. When grants are made to non-profit |
corporations for the purpose of renovation or rehabilitation, |
if the non-profit corporation does not comply with item (5) of |
subsection (b) of this Section, the Capital Development Board |
or any State agency it so designates shall recover the grant |
pursuant to the procedures outlined in the Illinois Grant |
Funds Recovery Act. |
(c) The Capital Development Board, in consultation with |
the State Board of Education, shall establish standards for |
|
the determination of priority needs concerning early childhood |
projects based on projects located in communities in the State |
with the greatest underserved population of young children, |
utilizing Census data and other reliable local early childhood |
service data. |
(d) In each school year in which early childhood |
construction project grants are awarded, 20% of the total |
amount awarded shall be awarded to a school district with a |
population of more than 500,000, provided that the school |
district complies with the requirements of this Section and |
the rules adopted under this Section.
|
(Source: P.A. 96-37, eff. 7-13-09; 96-1402, eff. 7-29-10.)
|
Section 20-35. The College and Career Success for All |
Students Act is amended by changing Section 25 as follows:
|
(105 ILCS 302/25) |
Sec. 25. AP exam fee waiver program. Subject to |
appropriation, the State Board of Education shall create, |
under the College and Career Success for All Students program |
set forth in this Act, a program in public schools where any |
student who qualifies at least 40% of students qualify for |
free or reduced-price lunches will have whereby fees charged |
by the College Board for Advanced Placement exams reduced, via |
State subsidy, to the greatest extent possible based on the |
appropriation. are waived by the school, but paid for by the |
|
State, for those students who do not qualify for a fee waiver |
provided by federal funds or the College Board.
|
(Source: P.A. 95-491, eff. 8-28-07.)
|
Section 20-40. The Nursing Home Care Act is amended by |
changing Section 3-202.05 as follows:
|
(210 ILCS 45/3-202.05) |
Sec. 3-202.05. Staffing ratios effective July 1, 2010 and |
thereafter. |
(a) For the purpose of computing staff to resident ratios, |
direct care staff shall include: |
(1) registered nurses; |
(2) licensed practical nurses; |
(3) certified nurse assistants; |
(4) psychiatric services rehabilitation aides; |
(5) rehabilitation and therapy aides; |
(6) psychiatric services rehabilitation coordinators; |
(7) assistant directors of nursing; |
(8) 50% of the Director of Nurses' time; and |
(9) 30% of the Social Services Directors' time. |
The Department shall, by rule, allow certain facilities |
subject to 77 Ill. Admin. Code 300.4000 and following (Subpart |
S) to utilize specialized clinical staff, as defined in rules, |
to count towards the staffing ratios. |
Within 120 days of the effective date of this amendatory |
|
Act of the 97th General Assembly, the Department shall |
promulgate rules specific to the staffing requirements for |
facilities federally defined as Institutions for Mental |
Disease. These rules shall recognize the unique nature of |
individuals with chronic mental health conditions, shall |
include minimum requirements for specialized clinical staff, |
including clinical social workers, psychiatrists, |
psychologists, and direct care staff set forth in paragraphs |
(4) through (6) and any other specialized staff which may be |
utilized and deemed necessary to count toward staffing ratios. |
Within 120 days of the effective date of this amendatory |
Act of the 97th General Assembly, the Department shall |
promulgate rules specific to the staffing requirements for |
facilities licensed under the Specialized Mental Health |
Rehabilitation Act of 2013. These rules shall recognize the |
unique nature of individuals with chronic mental health |
conditions, shall include minimum requirements for specialized |
clinical staff, including clinical social workers, |
psychiatrists, psychologists, and direct care staff set forth |
in paragraphs (4) through (6) and any other specialized staff |
which may be utilized and deemed necessary to count toward |
staffing ratios. |
(b) (Blank). |
(b-5) For purposes of the minimum staffing ratios in this |
Section, all residents shall be classified as requiring either |
skilled care or intermediate care. |
|
As used in this subsection: |
"Intermediate care" means basic nursing care and other |
restorative services under periodic medical direction. |
"Skilled care" means skilled nursing care, continuous |
skilled nursing observations, restorative nursing, and other |
services under professional direction with frequent medical |
supervision. |
(c) Facilities shall notify the Department within 60 days |
after the effective date of this amendatory Act of the 96th |
General Assembly, in a form and manner prescribed by the |
Department, of the staffing ratios in effect on the effective |
date of this amendatory Act of the 96th General Assembly for |
both intermediate and skilled care and the number of residents |
receiving each level of care. |
(d)(1) (Blank). |
(2) (Blank). |
(3) (Blank). |
(4) (Blank). |
(5) Effective January 1, 2014, the minimum staffing ratios |
shall be increased to 3.8 hours of nursing and personal care |
each day for a resident needing skilled care and 2.5 hours of |
nursing and personal care each day for a resident needing |
intermediate care.
|
(e) Ninety days after the effective date of this |
amendatory Act of the 97th General Assembly, a minimum of 25% |
of nursing and personal care time shall be provided by |
|
licensed nurses, with at least 10% of nursing and personal |
care time provided by registered nurses. These minimum |
requirements shall remain in effect until an acuity based |
registered nurse requirement is promulgated by rule concurrent |
with the adoption of the Resource Utilization Group |
classification-based payment methodology, as provided in |
Section 5-5.2 of the Illinois Public Aid Code. Registered |
nurses and licensed practical nurses employed by a facility in |
excess of these requirements may be used to satisfy the |
remaining 75% of the nursing and personal care time |
requirements. Notwithstanding this subsection, no staffing |
requirement in statute in effect on the effective date of this |
amendatory Act of the 97th General Assembly shall be reduced |
on account of this subsection. |
(f) The Department shall submit proposed rules for |
adoption by January 1, 2020 establishing a system for |
determining compliance with minimum staffing set forth in this |
Section and the requirements of 77 Ill. Adm. Code 300.1230 |
adjusted for any waivers granted under Section 3-303.1. |
Compliance shall be determined quarterly by comparing the |
number of hours provided per resident per day using the |
Centers for Medicare and Medicaid Services' payroll-based |
journal and the facility's daily census, broken down by |
intermediate and skilled care as self-reported by the facility |
to the Department on a quarterly basis. The Department shall |
use the quarterly payroll-based journal and the self-reported |
|
census to calculate the number of hours provided per resident |
per day and compare this ratio to the minimum staffing |
standards required under this Section, as impacted by any |
waivers granted under Section 3-303.1. Discrepancies between |
job titles contained in this Section and the payroll-based |
journal shall be addressed by rule. The manner in which the |
Department requests payroll-based journal information to be |
submitted shall align with the federal Centers for Medicare |
and Medicaid Services' requirements that allow providers to |
submit the quarterly data in an aggregate manner. |
(g) The Department shall submit proposed rules for |
adoption by January 1, 2020 establishing monetary penalties |
for facilities not in compliance with minimum staffing |
standards under this Section. No monetary penalty may be |
issued for noncompliance during the implementation period, |
which shall be July 1, 2020 through December 31, 2021 |
September 30, 2020 . If a facility is found to be noncompliant |
during the implementation period, the Department shall provide |
a written notice identifying the staffing deficiencies and |
require the facility to provide a sufficiently detailed |
correction plan to meet the statutory minimum staffing levels. |
Monetary penalties shall be imposed beginning no later than |
January 1, 2022 January 1, 2021 and quarterly thereafter and |
shall be based on the latest quarter for which the Department |
has data. Monetary penalties shall be established based on a |
formula that calculates on a daily basis the cost of wages and |
|
benefits for the missing staffing hours. All notices of |
noncompliance shall include the computations used to determine |
noncompliance and establishing the variance between minimum |
staffing ratios and the Department's computations. The penalty |
for the first offense shall be 125% of the cost of wages and |
benefits for the missing staffing hours. The penalty shall |
increase to 150% of the cost of wages and benefits for the |
missing staffing hours for the second offense and 200% the |
cost of wages and benefits for the missing staffing hours for |
the third and all subsequent offenses. The penalty shall be |
imposed regardless of whether the facility has committed other |
violations of this Act during the same period that the |
staffing offense occurred. The penalty may not be waived, but |
the Department shall have the discretion to determine the |
gravity of the violation in situations where there is no more |
than a 10% deviation from the staffing requirements and make |
appropriate adjustments to the penalty. The Department is |
granted discretion to waive the penalty when unforeseen |
circumstances have occurred that resulted in call-offs of |
scheduled staff. This provision shall be applied no more than |
6 times per quarter. Nothing in this Section diminishes a |
facility's right to appeal. |
(Source: P.A. 101-10, eff. 6-5-19.)
|
Section 20-45. The Specialized Mental Health |
Rehabilitation Act of 2013 is amended by changing Section |
|
5-101 and by adding Sections 5-108, 5-109, 5-110, 5-111, and |
5-112 as follows:
|
(210 ILCS 49/5-101)
|
Sec. 5-101. Managed care entity, coordinated care entity, |
and accountable care entity payments. For facilities licensed |
by the Department of Public Health under this Act, the payment |
for services provided shall be determined by negotiation with |
managed care entities, coordinated care entities, or |
accountable care entities. However, for 3 years after the |
effective date of this Act, in no event shall the |
reimbursement rate paid to facilities licensed under this Act |
be less than the rate in effect on July 1, 2021 June 30, 2013 |
less $7.07 times the number of occupied bed days, as that term |
is defined in Article V-B of the Illinois Public Aid Code, for |
each facility previously licensed under the Nursing Home Care |
Act on June 30, 2013; or the rate in effect on June 30, 2013 |
for each facility licensed under the Specialized Mental Health |
Rehabilitation Act on June 30, 2013 . Any adjustment in the |
support component or the capital component , including the real |
estate tax per diem rate, for facilities licensed by the |
Department of Public Health under the Nursing Home Care Act |
shall apply equally to facilities licensed by the Department |
of Public Health under this Act for the duration of the |
provisional licensure period as defined in Section 4-105 of |
this Act .
|
|
The Department of Healthcare and Family Services shall |
publish a reimbursement rate for triage, crisis stabilization, |
and transitional living services by December 1, 2014. |
(Source: P.A. 98-104, eff. 7-22-13; 98-651, eff. 6-16-14.)
|
(210 ILCS 49/5-108 new) |
Sec. 5-108. Infection prevention and facility safety |
improvement payments. Payments will be awarded to facilities |
on a per bed basis with the funded appropriation for Fiscal |
Year 2022 divided by the number of licensed beds in each |
facility. Facilities will receive an equal amount for every |
licensed bed from the amount appropriated. Facilities shall |
use these funds for improvements to their facilities that |
promote infection prevention or improve the safety within the |
facility. Funding may be used for, but are not limited to, the |
following: restroom renovations to promote infection |
prevention, kitchen and food delivery alterations that promote |
infection prevention, and HVAC or air filtration upgrades that |
promote infection prevention. Facilities must attest to the |
Department of Healthcare and Family Services that the funding |
was utilized for the purpose of infection prevention and |
control or improved facility safety. If the facility does not |
attest to the usage of the payments or cannot document the |
usage of payments the Department shall recoup the expenditure |
of funds by withholding payment of rate.
|
|
(210 ILCS 49/5-109 new) |
Sec. 5-109. Communication quality improvement payments. |
Payments will be awarded to facilities on a per bed basis with |
the funded appropriation for Fiscal Year 2022 divided by the |
number of licensed beds in each facility. Facilities will |
receive an equal amount for every licensed bed from the amount |
appropriated. Facilities shall use these funds for |
improvements to their facilities that increase access to |
digital communications or facilitate safe and private personal |
communications. Funding may be used for, but are not limited |
to, the following: the purchase of personal communication |
devices for facility use, the enhancement of broadband access |
and bandwidth, and the establishment or improvement of general |
meeting areas for the benefit of residents and employees. |
Facilities must attest to the Department of Healthcare and |
Family Services that the funding was utilized for the purpose |
of communication, technological improvements, or facility |
training aid. If the facility does not attest to the usage of |
the payments or cannot document the usage of payments the |
Department shall recoup the expenditure of funds by |
withholding payment of rate.
|
(210 ILCS 49/5-110 new) |
Sec. 5-110. Staff longevity payments. Payments will be |
awarded to facilities on a per bed basis with the funded |
appropriation for Fiscal Year 2022 divided by the number of |
|
licensed beds in each facility. Facilities will receive an |
equal amount for every licensed bed from the amount |
appropriated. Facilities shall use these funds to grant an |
extra week of payment to any direct care staff who has worked |
continuously in the same facility since March 1, 2020 through |
the time in which payments are awarded to facilities for this |
purpose by the Department of Healthcare and Family Services. |
Facilities must attest to the Department of Healthcare and |
Family Services that the funding was utilized for the purpose |
of providing the staff longevity payments as detailed in this |
Section. If the facility does not attest to the usage of the |
payments or cannot document the usage of payments the |
Department shall recoup the expenditure of funds by |
withholding payment of rate.
|
(210 ILCS 49/5-111 new) |
Sec. 5-111. Recruitment and Retention of Direct Care |
Staff. Facilities shall receive funding to assist with the |
recruitment and retention of direct care staff. Funding will |
be distributed based on the total number of licensed beds |
within a facility with the appropriated amount being divided |
by the total number of licensed beds in the State.
|
(210 ILCS 49/5-112 new) |
Sec. 5-112. Bed reduction payments. The Department of |
Healthcare and Family Services shall make payments to |
|
facilities licensed under this Act for the purpose of reducing |
bed capacity and room occupancy. Facilities desiring to |
participate in these payments shall submit a proposal to the |
Department for review. In the proposal the facility shall |
detail the number of beds that are seeking to eliminate and the |
price they are requesting to eliminate those beds. The |
facility shall also detail in their proposal if the effected |
beds would reduce room occupancy from 3 or 4 beds to double |
occupancy or is the bed elimination would create single |
occupancy. Priority will be given to proposals that eliminate |
the use of three-person or four-person occupancy rooms. |
Proposals shall be collected by the Department within a |
specific time period and the Department will negotiate all |
payments before making final awards to ensure that the funding |
appropriated is sufficient to fund the awards. Payments shall |
not be less than $25,000 per bed and proposals to eliminate |
beds that lead to single occupancy rooms shall receive an |
additional $10,000 per bed over and above any other negotiated |
bed elimination payment. Before a facility can receive payment |
under this Section, the facility must receive approval from |
the Department of Public Health for the permanent removal of |
the beds for which they are receiving payment. Payment for the |
elimination of the beds shall be made within 15 days of the |
facility notifying the Department of Public Health about the |
bed license elimination. Under no circumstances shall a |
facility be allowed to increase the capacity of a facility |
|
once payment has been received for the elimination of beds.
|
Section 20-50. The Pharmacy Practice Act is amended by |
changing Section 3 as follows:
|
(225 ILCS 85/3)
|
(Section scheduled to be repealed on January 1, 2023)
|
Sec. 3. Definitions. For the purpose of this Act, except |
where otherwise
limited therein:
|
(a) "Pharmacy" or "drugstore" means and includes every |
store, shop,
pharmacy department, or other place where |
pharmacist
care is
provided
by a pharmacist (1) where drugs, |
medicines, or poisons are
dispensed, sold or
offered for sale |
at retail, or displayed for sale at retail; or
(2)
where
|
prescriptions of physicians, dentists, advanced practice |
registered nurses, physician assistants, veterinarians, |
podiatric physicians, or
optometrists, within the limits of |
their
licenses, are
compounded, filled, or dispensed; or (3) |
which has upon it or
displayed within
it, or affixed to or used |
in connection with it, a sign bearing the word or
words |
"Pharmacist", "Druggist", "Pharmacy", "Pharmaceutical
Care", |
"Apothecary", "Drugstore",
"Medicine Store", "Prescriptions", |
"Drugs", "Dispensary", "Medicines", or any word
or words of |
similar or like import, either in the English language
or any |
other language; or (4) where the characteristic prescription
|
sign (Rx) or similar design is exhibited; or (5) any store, or
|
|
shop,
or other place with respect to which any of the above |
words, objects,
signs or designs are used in any |
advertisement.
|
(b) "Drugs" means and includes (1) articles recognized
in |
the official United States Pharmacopoeia/National Formulary |
(USP/NF),
or any supplement thereto and being intended for and |
having for their
main use the diagnosis, cure, mitigation, |
treatment or prevention of
disease in man or other animals, as |
approved by the United States Food and
Drug Administration, |
but does not include devices or their components, parts,
or |
accessories; and (2) all other articles intended
for and |
having for their main use the diagnosis, cure, mitigation,
|
treatment or prevention of disease in man or other animals, as |
approved
by the United States Food and Drug Administration, |
but does not include
devices or their components, parts, or |
accessories; and (3) articles
(other than food) having for |
their main use and intended
to affect the structure or any |
function of the body of man or other
animals; and (4) articles |
having for their main use and intended
for use as a component |
or any articles specified in clause (1), (2)
or (3); but does |
not include devices or their components, parts or
accessories.
|
(c) "Medicines" means and includes all drugs intended for
|
human or veterinary use approved by the United States Food and |
Drug
Administration.
|
(d) "Practice of pharmacy" means: |
(1) the interpretation and the provision of assistance |
|
in the monitoring, evaluation, and implementation of |
prescription drug orders; |
(2) the dispensing of prescription drug orders; |
(3) participation in drug and device selection; |
(4) drug administration limited to the administration |
of oral, topical, injectable, and inhalation as follows: |
(A) in the context of patient education on the |
proper use or delivery of medications; |
(B) vaccination of patients 7 14 years of age and |
older pursuant to a valid prescription or standing |
order, by a physician licensed to practice medicine in |
all its branches, upon completion of appropriate |
training, including how to address contraindications |
and adverse reactions set forth by rule, with |
notification to the patient's physician and |
appropriate record retention, or pursuant to hospital |
pharmacy and therapeutics committee policies and |
procedures . Eligible vaccines are those listed on the |
U.S. Centers for Disease Control and Prevention (CDC) |
Recommended Immunization Schedule, the CDC's Health |
Information for International Travel, or the U.S. Food |
and Drug Administration's Vaccines Licensed and |
Authorized for Use in the United States. As applicable |
to the State's Medicaid program and other payers, |
vaccines ordered and administered in accordance with |
this subsection shall be covered and reimbursed at no |
|
less than the rate that the vaccine is reimbursed when |
ordered and administered by a physician ; |
(B-5) following the initial administration of |
long-acting or extended-release extended release form |
opioid antagonists by a physician licensed to practice |
medicine in all its branches, administration of |
injections of long-acting or extended-release form |
opioid antagonists for the treatment of substance use |
disorder, pursuant to a valid prescription by a |
physician licensed to practice medicine in all its |
branches, upon completion of appropriate training, |
including how to address contraindications and adverse |
reactions, including, but not limited to, respiratory |
depression and the performance of cardiopulmonary |
resuscitation, set forth by rule, with notification to |
the patient's physician and appropriate record |
retention, or pursuant to hospital pharmacy and |
therapeutics committee policies and procedures; |
(C) administration of injections of |
alpha-hydroxyprogesterone caproate, pursuant to a |
valid prescription, by a physician licensed to |
practice medicine in all its branches, upon completion |
of appropriate training, including how to address |
contraindications and adverse reactions set forth by |
rule, with notification to the patient's physician and |
appropriate record retention, or pursuant to hospital |
|
pharmacy and therapeutics committee policies and |
procedures; and |
(D) administration of injections of long-term |
antipsychotic medications pursuant to a valid |
prescription by a physician licensed to practice |
medicine in all its branches, upon completion of |
appropriate training conducted by an Accreditation |
Council of Pharmaceutical Education accredited |
provider, including how to address contraindications |
and adverse reactions set forth by rule, with |
notification to the patient's physician and |
appropriate record retention, or pursuant to hospital |
pharmacy and therapeutics committee policies and |
procedures. |
(5) (blank) vaccination of patients ages 10 through 13 |
limited to the Influenza (inactivated influenza vaccine |
and live attenuated influenza intranasal vaccine) and Tdap |
(defined as tetanus, diphtheria, acellular pertussis) |
vaccines, pursuant to a valid prescription or standing |
order, by a physician licensed to practice medicine in all |
its branches, upon completion of appropriate training, |
including how to address contraindications and adverse |
reactions set forth by rule, with notification to the |
patient's physician and appropriate record retention, or |
pursuant to hospital pharmacy and therapeutics committee |
policies and procedures ; |
|
(6) drug regimen review; |
(7) drug or drug-related research; |
(8) the provision of patient counseling; |
(9) the practice of telepharmacy; |
(10) the provision of those acts or services necessary |
to provide pharmacist care; |
(11) medication therapy management; and |
(12) the responsibility for compounding and labeling |
of drugs and devices (except labeling by a manufacturer, |
repackager, or distributor of non-prescription drugs and |
commercially packaged legend drugs and devices), proper |
and safe storage of drugs and devices, and maintenance of |
required records. |
A pharmacist who performs any of the acts defined as the |
practice of pharmacy in this State must be actively licensed |
as a pharmacist under this Act.
|
(e) "Prescription" means and includes any written, oral, |
facsimile, or
electronically transmitted order for drugs
or |
medical devices, issued by a physician licensed to practice |
medicine in
all its branches, dentist, veterinarian, podiatric |
physician, or
optometrist, within the
limits of his or her |
license, by a physician assistant in accordance with
|
subsection (f) of Section 4, or by an advanced practice |
registered nurse in
accordance with subsection (g) of Section |
4, containing the
following: (1) name
of the patient; (2) date |
when prescription was issued; (3) name
and strength of drug or |
|
description of the medical device prescribed;
and (4) |
quantity; (5) directions for use; (6) prescriber's name,
|
address,
and signature; and (7) DEA registration number where |
required, for controlled
substances.
The prescription may, but |
is not required to, list the illness, disease, or condition |
for which the drug or device is being prescribed. DEA |
registration numbers shall not be required on inpatient drug |
orders. A prescription for medication other than controlled |
substances shall be valid for up to 15 months from the date |
issued for the purpose of refills, unless the prescription |
states otherwise.
|
(f) "Person" means and includes a natural person, |
partnership,
association, corporation, government entity, or |
any other legal
entity.
|
(g) "Department" means the Department of Financial and
|
Professional Regulation.
|
(h) "Board of Pharmacy" or "Board" means the State Board
|
of Pharmacy of the Department of Financial and Professional |
Regulation.
|
(i) "Secretary"
means the Secretary
of Financial and |
Professional Regulation.
|
(j) "Drug product selection" means the interchange for a
|
prescribed pharmaceutical product in accordance with Section |
25 of
this Act and Section 3.14 of the Illinois Food, Drug and |
Cosmetic Act.
|
(k) "Inpatient drug order" means an order issued by an |
|
authorized
prescriber for a resident or patient of a facility |
licensed under the
Nursing Home Care Act, the ID/DD Community |
Care Act, the MC/DD Act, the Specialized Mental Health |
Rehabilitation Act of 2013, the Hospital Licensing Act, or the |
University of Illinois Hospital Act, or a facility which is |
operated by the Department of Human
Services (as successor to |
the Department of Mental Health
and Developmental |
Disabilities) or the Department of Corrections.
|
(k-5) "Pharmacist" means an individual health care |
professional and
provider currently licensed by this State to |
engage in the practice of
pharmacy.
|
(l) "Pharmacist in charge" means the licensed pharmacist |
whose name appears
on a pharmacy license and who is |
responsible for all aspects of the
operation related to the |
practice of pharmacy.
|
(m) "Dispense" or "dispensing" means the interpretation, |
evaluation, and implementation of a prescription drug order, |
including the preparation and delivery of a drug or device to a |
patient or patient's agent in a suitable container |
appropriately labeled for subsequent administration to or use |
by a patient in accordance with applicable State and federal |
laws and regulations.
"Dispense" or "dispensing" does not mean |
the physical delivery to a patient or a
patient's |
representative in a home or institution by a designee of a |
pharmacist
or by common carrier. "Dispense" or "dispensing" |
also does not mean the physical delivery
of a drug or medical |
|
device to a patient or patient's representative by a
|
pharmacist's designee within a pharmacy or drugstore while the |
pharmacist is
on duty and the pharmacy is open.
|
(n) "Nonresident pharmacy"
means a pharmacy that is |
located in a state, commonwealth, or territory
of the United |
States, other than Illinois, that delivers, dispenses, or
|
distributes, through the United States Postal Service, |
commercially acceptable parcel delivery service, or other |
common
carrier, to Illinois residents, any substance which |
requires a prescription.
|
(o) "Compounding" means the preparation and mixing of |
components, excluding flavorings, (1) as the result of a |
prescriber's prescription drug order or initiative based on |
the prescriber-patient-pharmacist relationship in the course |
of professional practice or (2) for the purpose of, or |
incident to, research, teaching, or chemical analysis and not |
for sale or dispensing. "Compounding" includes the preparation |
of drugs or devices in anticipation of receiving prescription |
drug orders based on routine, regularly observed dispensing |
patterns. Commercially available products may be compounded |
for dispensing to individual patients only if all of the |
following conditions are met: (i) the commercial product is |
not reasonably available from normal distribution channels in |
a timely manner to meet the patient's needs and (ii) the |
prescribing practitioner has requested that the drug be |
compounded.
|
|
(p) (Blank).
|
(q) (Blank).
|
(r) "Patient counseling" means the communication between a |
pharmacist or a student pharmacist under the supervision of a |
pharmacist and a patient or the patient's representative about |
the patient's medication or device for the purpose of |
optimizing proper use of prescription medications or devices. |
"Patient counseling" may include without limitation (1) |
obtaining a medication history; (2) acquiring a patient's |
allergies and health conditions; (3) facilitation of the |
patient's understanding of the intended use of the medication; |
(4) proper directions for use; (5) significant potential |
adverse events; (6) potential food-drug interactions; and (7) |
the need to be compliant with the medication therapy. A |
pharmacy technician may only participate in the following |
aspects of patient counseling under the supervision of a |
pharmacist: (1) obtaining medication history; (2) providing |
the offer for counseling by a pharmacist or student |
pharmacist; and (3) acquiring a patient's allergies and health |
conditions.
|
(s) "Patient profiles" or "patient drug therapy record" |
means the
obtaining, recording, and maintenance of patient |
prescription
information, including prescriptions for |
controlled substances, and
personal information.
|
(t) (Blank).
|
(u) "Medical device" or "device" means an instrument, |
|
apparatus, implement, machine,
contrivance, implant, in vitro |
reagent, or other similar or related article,
including any |
component part or accessory, required under federal law to
|
bear the label "Caution: Federal law requires dispensing by or |
on the order
of a physician". A seller of goods and services |
who, only for the purpose of
retail sales, compounds, sells, |
rents, or leases medical devices shall not,
by reasons |
thereof, be required to be a licensed pharmacy.
|
(v) "Unique identifier" means an electronic signature, |
handwritten
signature or initials, thumb print, or other |
acceptable biometric
or electronic identification process as |
approved by the Department.
|
(w) "Current usual and customary retail price" means the |
price that a pharmacy charges to a non-third-party payor.
|
(x) "Automated pharmacy system" means a mechanical system |
located within the confines of the pharmacy or remote location |
that performs operations or activities, other than compounding |
or administration, relative to storage, packaging, dispensing, |
or distribution of medication, and which collects, controls, |
and maintains all transaction information. |
(y) "Drug regimen review" means and includes the |
evaluation of prescription drug orders and patient records for |
(1)
known allergies; (2) drug or potential therapy |
contraindications;
(3) reasonable dose, duration of use, and |
route of administration, taking into consideration factors |
such as age, gender, and contraindications; (4) reasonable |
|
directions for use; (5) potential or actual adverse drug |
reactions; (6) drug-drug interactions; (7) drug-food |
interactions; (8) drug-disease contraindications; (9) |
therapeutic duplication; (10) patient laboratory values when |
authorized and available; (11) proper utilization (including |
over or under utilization) and optimum therapeutic outcomes; |
and (12) abuse and misuse.
|
(z) "Electronically transmitted prescription" means a |
prescription that is created, recorded, or stored by |
electronic means; issued and validated with an electronic |
signature; and transmitted by electronic means directly from |
the prescriber to a pharmacy. An electronic prescription is |
not an image of a physical prescription that is transferred by |
electronic means from computer to computer, facsimile to |
facsimile, or facsimile to computer.
|
(aa) "Medication therapy management services" means a |
distinct service or group of services offered by licensed |
pharmacists, physicians licensed to practice medicine in all |
its branches, advanced practice registered nurses authorized |
in a written agreement with a physician licensed to practice |
medicine in all its branches, or physician assistants |
authorized in guidelines by a supervising physician that |
optimize therapeutic outcomes for individual patients through |
improved medication use. In a retail or other non-hospital |
pharmacy, medication therapy management services shall consist |
of the evaluation of prescription drug orders and patient |
|
medication records to resolve conflicts with the following: |
(1) known allergies; |
(2) drug or potential therapy contraindications; |
(3) reasonable dose, duration of use, and route of |
administration, taking into consideration factors such as |
age, gender, and contraindications; |
(4) reasonable directions for use; |
(5) potential or actual adverse drug reactions; |
(6) drug-drug interactions; |
(7) drug-food interactions; |
(8) drug-disease contraindications; |
(9) identification of therapeutic duplication; |
(10) patient laboratory values when authorized and |
available; |
(11) proper utilization (including over or under |
utilization) and optimum therapeutic outcomes; and |
(12) drug abuse and misuse. |
"Medication therapy management services" includes the |
following: |
(1) documenting the services delivered and |
communicating the information provided to patients' |
prescribers within an appropriate time frame, not to |
exceed 48 hours; |
(2) providing patient counseling designed to enhance a |
patient's understanding and the appropriate use of his or |
her medications; and |
|
(3) providing information, support services, and |
resources designed to enhance a patient's adherence with |
his or her prescribed therapeutic regimens. |
"Medication therapy management services" may also include |
patient care functions authorized by a physician licensed to |
practice medicine in all its branches for his or her |
identified patient or groups of patients under specified |
conditions or limitations in a standing order from the |
physician. |
"Medication therapy management services" in a licensed |
hospital may also include the following: |
(1) reviewing assessments of the patient's health |
status; and |
(2) following protocols of a hospital pharmacy and |
therapeutics committee with respect to the fulfillment of |
medication orders.
|
(bb) "Pharmacist care" means the provision by a pharmacist |
of medication therapy management services, with or without the |
dispensing of drugs or devices, intended to achieve outcomes |
that improve patient health, quality of life, and comfort and |
enhance patient safety.
|
(cc) "Protected health information" means individually |
identifiable health information that, except as otherwise |
provided, is:
|
(1) transmitted by electronic media; |
(2) maintained in any medium set forth in the |
|
definition of "electronic media" in the federal Health |
Insurance Portability and Accountability Act; or |
(3) transmitted or maintained in any other form or |
medium. |
"Protected health information" does not include |
individually identifiable health information found in: |
(1) education records covered by the federal Family |
Educational Right and Privacy Act; or |
(2) employment records held by a licensee in its role |
as an employer. |
(dd) "Standing order" means a specific order for a patient |
or group of patients issued by a physician licensed to |
practice medicine in all its branches in Illinois. |
(ee) "Address of record" means the designated address |
recorded by the Department in the applicant's application file |
or licensee's license file maintained by the Department's |
licensure maintenance unit. |
(ff) "Home pharmacy" means the location of a pharmacy's |
primary operations.
|
(gg) "Email address of record" means the designated email |
address recorded by the Department in the applicant's |
application file or the licensee's license file, as maintained |
by the Department's licensure maintenance unit. |
(Source: P.A. 100-208, eff. 1-1-18; 100-497, eff. 9-8-17; |
100-513, eff. 1-1-18; 100-804, eff. 1-1-19; 100-863, eff. |
8-14-18; 101-349, eff. 1-1-20; revised 8-21-20.)
|
|
Section 20-55. The Illinois Public Aid Code is amended by |
changing Section 12-4.35 and by adding Section 5-5.06b as |
follows:
|
(305 ILCS 5/5-5.06b new) |
Sec. 5-5.06b. Dental services. On and after July 1, 2021, |
dental services provided to adults and children under the |
medical assistance program may be established and paid at no |
less than the rates published by the Department and effective |
January 1, 2020 for all local health departments as the fee |
schedule for children and adult recipients but shall include |
the following dental procedures and amounts: D0140 $19.12, |
D0150 $24.84, D0220 $6.61, D0230 $4.48, D0272 $11.09, D0274 |
$19.94, D1110 $48.38, D2140 $36.40, D2150 $56.82, D2391 |
$36.40, D2392 $56.82, D5110 $444.09, D5120 $444.09, D7140 |
$46.16, D7210 $67.73.
|
(305 ILCS 5/12-4.35)
|
Sec. 12-4.35. Medical services for certain noncitizens.
|
(a) Notwithstanding
Section 1-11 of this Code or Section |
20(a) of the Children's Health Insurance
Program Act, the |
Department of Healthcare and Family Services may provide |
medical services to
noncitizens who have not yet attained 19 |
years of age and who are not eligible
for medical assistance |
under Article V of this Code or under the Children's
Health |
|
Insurance Program created by the Children's Health Insurance |
Program Act
due to their not meeting the otherwise applicable |
provisions of Section 1-11
of this Code or Section 20(a) of the |
Children's Health Insurance Program Act.
The medical services |
available, standards for eligibility, and other conditions
of |
participation under this Section shall be established by rule |
by the
Department; however, any such rule shall be at least as |
restrictive as the
rules for medical assistance under Article |
V of this Code or the Children's
Health Insurance Program |
created by the Children's Health Insurance Program
Act.
|
(a-5) Notwithstanding Section 1-11 of this Code, the |
Department of Healthcare and Family Services may provide |
medical assistance in accordance with Article V of this Code |
to noncitizens over the age of 65 years of age who are not |
eligible for medical assistance under Article V of this Code |
due to their not meeting the otherwise applicable provisions |
of Section 1-11 of this Code, whose income is at or below 100% |
of the federal poverty level after deducting the costs of |
medical or other remedial care, and who would otherwise meet |
the eligibility requirements in Section 5-2 of this Code. The |
medical services available, standards for eligibility, and |
other conditions of participation under this Section shall be |
established by rule by the Department; however, any such rule |
shall be at least as restrictive as the rules for medical |
assistance under Article V of this Code. |
(a-6) By May 30, 2022, notwithstanding Section 1-11 of |
|
this Code, the Department of Healthcare and Family Services |
may provide medical services to noncitizens 55 years of age |
through 64 years of age who (i) are not eligible for medical |
assistance under Article V of this Code due to their not |
meeting the otherwise applicable provisions of Section 1-11 of |
this Code and (ii) have income at or below 133% of the federal |
poverty level plus 5% for the applicable family size as |
determined under applicable federal law and regulations. |
Persons eligible for medical services under this amendatory |
Act of the 102nd General Assembly shall receive benefits |
identical to the benefits provided under the Health Benefits |
Service Package as that term is defined in subsection (m) of |
Section 5-1.1 of this Code. |
(b) The Department is authorized to take any action, |
including without
limitation cessation or limitation of |
enrollment, reduction of available medical services,
and |
changing standards for eligibility, that is deemed necessary |
by the
Department during a State fiscal year to assure that |
payments under this
Section do not exceed available funds.
|
(c) Continued enrollment of
individuals into the program |
created under subsection (a) of this Section in any fiscal |
year is
contingent upon continued enrollment of individuals |
into the Children's Health
Insurance Program during that |
fiscal year.
|
(d) (Blank).
|
(Source: P.A. 101-636, eff. 6-10-20.)
|
|
Section 20-60. The Children's Mental Health Act of 2003 is |
amended by changing Section 5 as follows:
|
(405 ILCS 49/5)
|
Sec. 5. Children's Mental Health Plan.
|
(a) The State of Illinois shall develop a Children's |
Mental Health Plan
containing short-term and long-term |
recommendations to provide
comprehensive, coordinated mental
|
health prevention, early intervention, and treatment services |
for children from
birth through age 18. This Plan
shall |
include but not be limited to:
|
(1) Coordinated provider services and interagency |
referral networks for
children from birth through age 18 |
to maximize resources and
minimize duplication of |
services.
|
(2) Guidelines for incorporating social and emotional |
development into
school learning standards and educational |
programs, pursuant to
Section 15 of this Act.
|
(3) Protocols for implementing screening and |
assessment of children prior
to any admission to an |
inpatient hospital for psychiatric services,
pursuant to |
subsection (a) of Section 5-5.23 of the Illinois Public |
Aid
Code.
|
(4) Recommendations regarding a State budget for |
children's mental
health prevention, early intervention, |
|
and treatment across all State
agencies.
|
(5) Recommendations for State and local mechanisms for |
integrating
federal, State, and local
funding sources for |
children's mental health.
|
(6) Recommendations for building a qualified and |
adequately trained
workforce prepared to provide mental |
health services for children
from birth through age 18 and |
their families.
|
(7) Recommendations for facilitating research on best |
practices and
model programs, and dissemination of this |
information to Illinois
policymakers, practitioners, and |
the general public through training,
technical assistance, |
and educational materials.
|
(8) Recommendations for a comprehensive, multi-faceted |
public
awareness campaign to reduce the stigma of mental |
illness and
educate families, the general public, and |
other key audiences about the
benefits of children's |
social and emotional development, and how to
access |
services.
|
(9) Recommendations for creating a quality-driven |
children's mental
health system with shared accountability |
among key State agencies
and programs that conducts |
ongoing needs assessments, uses outcome
indicators and |
benchmarks to measure progress, and implements
quality |
data tracking and reporting systems. |
(10) Recommendations for ensuring all Illinois youth |
|
receive mental health education and have access to mental |
health care in the school setting. In developing these |
recommendations, the Children's Mental Health Partnership |
created under subsection (b) shall consult with the State |
Board of Education, education practitioners, including, |
but not limited to, administrators, regional |
superintendents of schools,
teachers, and school support |
personnel, health care
professionals, including mental |
health professionals and child health leaders, disability |
advocates, and other representatives as necessary to |
ensure the interests of all students are represented.
|
(b) The Children's Mental Health Partnership (hereafter |
referred to as "the
Partnership") is created. The Partnership |
shall have the responsibility of
developing and monitoring the |
implementation of the Children's Mental
Health Plan as |
approved by the Governor. The Children's Mental Health
|
Partnership shall be comprised of: the Secretary of Human |
Services or his or
her designee; the State Superintendent of |
Education or his or her
designee; the directors of the |
departments of Children and Family
Services, Healthcare and |
Family Services, Public Health, and Juvenile Justice, or their
|
designees;
the head of the Illinois Violence Prevention |
Authority, or his or her
designee; the Attorney General or his |
or her designee; up to 25
representatives of community mental |
health authorities and statewide mental
health, children and |
family advocacy,
early childhood, education, health, substance |
|
abuse, violence prevention,
and juvenile justice organizations |
or associations, to be appointed by the
Governor; and 2 |
members of each caucus of the House of
Representatives and |
Senate appointed by the Speaker of the House of
|
Representatives and the President of the Senate, respectively. |
The
Governor shall appoint the Partnership Chair and shall |
designate a
Governor's staff liaison to work with the |
Partnership.
|
(c) The Partnership shall submit a Preliminary Plan to the |
Governor on
September 30, 2004 and shall submit the Final Plan |
on June 30, 2005.
Thereafter, on September 30 of each year, the |
Partnership shall submit an
annual report to the Governor on |
the progress of Plan implementation
and recommendations for |
revisions in the Plan.
The Final Plan and annual reports |
submitted in subsequent years shall include
estimates of |
savings achieved in prior fiscal years under subsection (a) of
|
Section
5-5.23 of the Illinois Public Aid Code and federal |
financial participation
received under subsection (b) of
|
Section 5-5.23 of that Code. The Department of Healthcare and |
Family Services shall provide
technical assistance in |
developing these estimates and reports.
|
(Source: P.A. 94-696, eff. 6-1-06; 95-331, eff. 8-21-07.)
|
Section 20-62. The Compassionate Use of Medical Cannabis |
Program Act is amended by changing Section 62 as follows:
|
|
(410 ILCS 130/62) |
Sec. 62. Opioid Alternative Pilot Program. |
(a) The Department of Public Health shall establish the |
Opioid Alternative Pilot Program. Licensed dispensing |
organizations shall allow persons with a written certification |
from a certifying health care professional under Section 36 to |
purchase medical cannabis upon enrollment in the Opioid |
Alternative Pilot Program. The Department of Public Health |
shall adopt rules or establish procedures allowing qualified |
veterans to participate in the Opioid Alternative Pilot |
Program. For a person to receive medical cannabis under this |
Section, the person must present the written certification |
along with a valid driver's license or state identification |
card to the licensed dispensing organization specified in his |
or her application. The dispensing organization shall verify |
the person's status as an Opioid Alternative Pilot Program |
participant through the Department of Public Health's online |
verification system. |
(b) The Opioid Alternative Pilot Program shall be limited |
to participation by Illinois residents age 21 and older. |
(c) The Department of Financial and Professional |
Regulation shall specify that all licensed dispensing |
organizations participating in the Opioid Alternative Pilot |
Program use the Illinois Cannabis Tracking System. The |
Department of Public Health shall establish and maintain the |
Illinois Cannabis Tracking System. The Illinois Cannabis |
|
Tracking System shall be used to collect information about all |
persons participating in the Opioid Alternative Pilot Program |
and shall be used to track the sale of medical cannabis for |
verification purposes. |
Each dispensing organization shall retain a copy of the |
Opioid Alternative Pilot Program certification and other |
identifying information as required by the Department of |
Financial and Professional Regulation, the Department of |
Public Health, and the Illinois State Police in the Illinois |
Cannabis Tracking System. |
The Illinois Cannabis Tracking System shall be accessible |
to the Department of Financial and Professional Regulation, |
Department of Public Health, Department of Agriculture, and |
the Illinois State Police. |
The Department of Financial and Professional Regulation in |
collaboration with the Department of Public Health shall |
specify the data requirements for the Opioid Alternative Pilot |
Program by licensed dispensing organizations; including, but |
not limited to, the participant's full legal name, address, |
and date of birth, date on which the Opioid Alternative Pilot |
Program certification was issued, length of the participation |
in the Program, including the start and end date to purchase |
medical cannabis, name of the issuing physician, copy of the |
participant's current driver's license or State identification |
card, and phone number. |
The Illinois Cannabis Tracking System shall provide |
|
verification of a person's participation in the Opioid |
Alternative Pilot Program for law enforcement at any time and |
on any day. |
(d) The certification for Opioid Alternative Pilot Program |
participant must be issued by a certifying health care |
professional who is licensed to practice in Illinois under the |
Medical Practice Act of 1987, the Nurse Practice Act, or the |
Physician Assistant Practice Act of 1987 and who is in good |
standing and holds a controlled substances license under |
Article III of the Illinois Controlled Substances Act. |
The certification for an Opioid Alternative Pilot Program |
participant shall be written within 90 days before the |
participant submits his or her certification to the dispensing |
organization. |
The written certification uploaded to the Illinois |
Cannabis Tracking System shall be accessible to the Department |
of Public Health. |
(e) Upon verification of the individual's valid |
certification and enrollment in the Illinois Cannabis Tracking |
System, the dispensing organization may dispense the medical |
cannabis, in amounts not exceeding 2.5 ounces of medical |
cannabis per 14-day period to the participant at the |
participant's specified dispensary for no more than 90 days. |
An Opioid Alternative Pilot Program participant shall not |
be registered as a medical cannabis cardholder. The dispensing |
organization shall verify that the person is not an active |
|
registered qualifying patient prior to enrollment in the |
Opioid Alternative Pilot Program and each time medical |
cannabis is dispensed. |
Upon receipt of a written certification under the Opioid |
Alternative Pilot Program, the Department of Public Health |
shall electronically forward the patient's identification |
information to the Prescription Monitoring Program established |
under the Illinois Controlled Substances Act and certify that |
the individual is permitted to engage in the medical use of |
cannabis. For the purposes of patient care, the Prescription |
Monitoring Program shall make a notation on the person's |
prescription record stating that the person has a written |
certification under the Opioid Alternative Pilot Program and |
is a patient who is entitled to the lawful medical use of |
cannabis. If the person is no longer authorized to engage in |
the medical use of cannabis, the Department of Public Health |
shall notify the Prescription Monitoring Program and |
Department of Human Services to remove the notation from the |
person's record. The Department of Human Services and the |
Prescription Monitoring Program shall establish a system by |
which the information may be shared electronically. This |
confidential list may not be combined or linked in any manner |
with any other list or database except as provided in this |
Section. |
(f) An Opioid Alternative Pilot Program participant shall |
not be considered a qualifying patient with a debilitating |
|
medical condition under this Act and shall be provided access |
to medical cannabis solely for the duration of the |
participant's certification. Nothing in this Section shall be |
construed to limit or prohibit an Opioid Alternative Pilot |
Program participant who has a debilitating medical condition |
from applying to the Compassionate Use of Medical Cannabis |
Program. |
(g) A person with a provisional registration under Section |
55 shall not be considered an Opioid Alternative Pilot Program |
participant. |
(h) The Department of Financial and Professional |
Regulation and the Department of Public Health shall submit |
emergency rulemaking to implement the changes made by this |
amendatory Act of the 100th General Assembly by December 1, |
2018. The Department of Financial and Professional Regulation, |
the Department of Agriculture, the Department of Human |
Services, the Department of Public Health, and the Illinois |
State Police shall utilize emergency purchase authority for 12 |
months after the effective date of this amendatory Act of the |
100th General Assembly for the purpose of implementing the |
changes made by this amendatory Act of the 100th General |
Assembly. |
(i) Dispensing organizations are not authorized to |
dispense medical cannabis to Opioid Alternative Pilot Program |
participants until administrative rules are approved by the |
Joint Committee on Administrative Rules and go into effect. |
|
(j) The provisions of this Section are inoperative on and |
after July 1, 2025 2020 .
|
(Source: P.A. 100-1114, eff. 8-28-18; 101-363, eff. 8-9-19.)
|
Section 20-65. The Cadmium-Safe Kids Act is amended by |
changing Section 30 as follows:
|
(430 ILCS 140/30)
|
Sec. 30. Enforcement and penalties. |
(a) The Attorney General is responsible for administering |
and ensuring compliance with this Act, including the |
development and adoption of any rules, if necessary, for the |
implementation and enforcement of this Act.
|
(b) The Attorney General shall develop and implement a |
process for receiving and handling complaints from individuals |
regarding possible violations of this Act. |
(c) The Attorney General may conduct any investigation |
deemed necessary regarding possible violations of this Act |
including, without limitation, the issuance of subpoenas to: |
(i) require the filing of a statement or report or answer |
interrogatories in writing as to all information relevant to |
the alleged violations; (ii) examine under oath any person who |
possesses knowledge or information directly related to the |
alleged violations; and (iii) examine any record, book, |
document, account, or paper necessary to investigate the |
alleged violation. |
|
(d) Service by the Attorney General of any notice |
requiring a person to file a statement or report, or of a |
subpoena upon any person, shall be made: |
(1) personally by delivery of a duly executed copy |
thereof to the person to be served or, if a person is not a |
natural person, in the manner provided in the Code of |
Civil Procedure when a complaint is filed; or |
(2) by mailing by certified mail a duly executed copy |
thereof to the person to be served at his or her last known |
abode or principal place of business within this State. |
(e) If the Attorney General determines that there is a |
reason to believe that a violation of the Act has occurred, |
then the Attorney General may bring an action in the name of |
the People of the State to obtain temporary, preliminary, or |
permanent injunctive relief for any act, policy, or practice |
that violates this Act. |
(f) If any person fails or refuses to file any statement or |
report, or obey any subpoena, issued pursuant to subsection |
(c) of this Section, then the Attorney General may proceed to |
initiate a civil action pursuant to subsection (e) of this |
Section, or file a complaint in the circuit court for the |
granting of injunctive relief, including restraining the |
conduct that is alleged to violate this Act until the person |
files the statement or report, or obeys the subpoena.
|
(g) Relief that may be granted. |
(1) In any civil action brought pursuant to subsection |
|
(e) of this Section, the Attorney General may obtain as a |
remedy, equitable relief (including any permanent or |
preliminary injunction, temporary restraining order, or |
other order, including an order enjoining the defendant |
from engaging in a violation or ordering any action as may |
be appropriate). In addition, the Attorney General may |
request and the Court may impose a civil penalty in an |
amount not to exceed $50,000 for each violation. For |
purposes of this subsection, each item and each standard |
constitutes a separate violation. |
(2) A civil penalty imposed or a settlement or other |
payment made pursuant to this Act shall be made payable to |
the Attorney General's State Projects and Court Ordered |
Distribution Fund, which is created as a special fund in |
the State Treasury. This paragraph shall constitute a |
continuing appropriation of the amounts received by this |
Fund from any source. Moneys in the Fund shall be used for |
the performance of any function pertaining to the exercise |
of the duties of the Attorney General. Money in the Fund |
shall be used, subject to appropriation, for the |
performance of any function pertaining to the exercise of |
the duties of the Attorney General including but not |
limited to enforcement of any law of this State, product |
testing, and conducting public education programs. |
(3) Any funds collected under this Section in an |
action in which the State's Attorney has prevailed shall |
|
be retained by the county in which he or she serves. |
(h) The penalties and injunctions provided in this Act are |
in addition to any penalties, injunctions, or other relief |
provided under any other law. Nothing in this Act
shall bar a |
cause of action by the State for any other penalty, |
injunction, or relief
provided by any other law.
|
(Source: P.A. 96-1379, eff. 7-29-10.)
|
Section 20-70. The State's Attorneys Appellate |
Prosecutor's Act is amended by changing Sections 3, 4.12, 9, |
and 9.01 as follows:
|
(725 ILCS 210/3) (from Ch. 14, par. 203)
|
Sec. 3.
There is created the Office of the State's |
Attorneys
Appellate Prosecutor as a judicial agency of state |
government.
|
(a) The Office of the State's Attorneys Appellate |
Prosecutor shall
be governed by a board of governors which
|
shall consist
of 10 members as follows:
|
(1) Eight State's Attorneys, 2 to be elected from each |
District
containing less than 3,000,000 inhabitants;
|
(2) The State's Attorney of Cook County or his or her |
designee; and
|
(3) One State's Attorney to be bi-annually annually |
appointed by the other 9 members.
|
(b) Voting for elected members shall be by District with |
|
each of the
State's Attorneys voting from their respective |
district. Each
board member must be duly elected or appointed |
and serving as
State's Attorney in the district from which he |
was elected or appointed.
|
(c) Elected members shall serve for a term of 2 years |
commencing upon their election and until their successors are |
duly elected or
appointed and qualified.
|
(d) An bi-annually annual election of members of the board
|
shall be held within 30 days prior or subsequent to the |
beginning of the each odd numbered calendar fiscal year, and |
the board shall certify
the results to the Secretary of State.
|
(e) The board shall promulgate rules of procedure for the
|
election of its members and the conduct of its meetings and |
shall elect
a Chairman and a Vice-Chairman and such other |
officers as it deems
appropriate. The board shall meet at |
least once every 3
months, and in addition thereto as directed |
by the Chairman, or upon the special
call of any 5 members of |
the board, in writing, sent to the
Chairman, designating the |
time and place of the meeting.
|
(f) Five members of the board shall constitute
a quorum |
for the purpose of transacting business.
|
(g) Members of the board shall serve without compensation, |
but
shall be reimbursed for necessary expenses incurred in the |
performance
of their duties.
|
(h) A position shall be vacated by either a member's |
resignation,
removal or inability to serve as State's |
|
Attorney.
|
(i) Vacancies on the board of elected members shall be |
filled
within 90 days of the occurrence of the vacancy by a |
special election
held by the State's Attorneys in the district |
where the vacancy
occurred. Vacancies on the board of the |
appointed member shall be
filled within 90 days of the |
occurrence of the vacancy by a special
election by the |
members. In the case of a special election, the tabulation and |
certification of the results may be conducted at any regularly |
scheduled quarterly or special meeting called for that |
purpose. A member elected or appointed to fill
such position |
shall serve for the unexpired term of the member whom he
is |
succeeding. Any member may be re-elected or re-appointed for
|
additional terms.
|
(Source: P.A. 99-208, eff. 7-30-15.)
|
(725 ILCS 210/4.12) |
Sec. 4.12. Best Practices Protocol Committee. The Board |
may shall establish a Best Practices Protocol Committee which |
may shall evaluate and recommend a Best Practices Protocol on |
specific issues related to the implementation of the criminal |
justice system investigation and prosecution of serious |
criminal offenses . The Best Practices Committee may shall |
review the causes of wrongful convictions and make |
recommendations to improve and enhance public safety, with due |
consideration for the rights of the accused and the rights of |
|
crime victims . The Best Practices Protocol Committee shall: |
(1) Propose enhanced procedures relevant to the |
investigation and prosecution of criminal offenses. |
(2) Collaborate with law enforcement partners in the |
development of enhanced procedures. |
(3) Review public and private sector reports dealing |
with reduction of wrongful convictions. |
(4) Identify and assess innovations to the criminal |
justice system. |
(5) Examine scientific studies concerning new |
procedures. |
(6) Create training programs for prosecutors and |
police on the best practice protocols developed by the |
Committee in collaboration with law enforcement. |
(7) Review specific proposals submitted by the General |
Assembly by way of resolution and report back its findings |
and recommendations in a timely manner.
|
(Source: P.A. 98-938, eff. 8-15-14.)
|
(725 ILCS 210/9) (from Ch. 14, par. 209)
|
Sec. 9.
There is created a special fund in the State |
Treasury designated
as the State's Attorneys Appellate |
Prosecutor's County
Fund which is to be held in trust for this |
purpose . It shall be funded from contributions collected from |
the counties in
the program, other than moneys received from |
the counties for the programs
and publications authorized by |
|
Section 4.10 of this Act. The contributions
shall be based on |
proportional pro rated shares as determined by the board based
|
on the populations of the participating counties and their |
level of participation . This
fund is to be used exclusively |
for the expenses of the Office.
|
(Source: P.A. 84-1062.)
|
(725 ILCS 210/9.01) (from Ch. 14, par. 209.01)
|
Sec. 9.01.
The For State fiscal years beginning on or |
after July 1, 2017, the General Assembly shall appropriate |
money for the expenses
of the Office, other than the expenses |
of the Office incident
to the programs and publications |
authorized by Section 4.10 of this Act,
from such Funds and in |
such amounts as it may determine except for employees in the |
collective bargaining unit, for which all personal services |
expenses shall be paid from the General Revenue Fund .
|
(Source: P.A. 101-10, eff. 6-5-19.)
|
Section 20-80. The Workers' Compensation Act is amended by |
changing Sections 13 and 14 as follows:
|
(820 ILCS 305/13) (from Ch. 48, par. 138.13)
|
Sec. 13. There is created an Illinois Workers' |
Compensation Commission consisting of 10
members to be |
appointed by the Governor, by and with the consent of the
|
Senate, 3 of whom shall be representative citizens of the
|
|
employing class operating under this Act and 3 of whom shall
be |
from a labor organization recognized under the National Labor |
Relations Act or an attorney who has represented labor |
organizations or has represented employees in workers' |
compensation cases, and 4 of whom shall be representative |
citizens not identified
with either the employing or employee |
classes. Not more than 6 members
of the Commission shall be of |
the same political party.
|
One of the
members not identified with either the |
employing or employee classes shall
be designated by the |
Governor as Chairman. The Chairman shall be the chief
|
administrative and executive officer of the Commission; and he |
or she shall
have general supervisory authority over all |
personnel of the Commission,
including arbitrators and |
Commissioners, and the final authority in all
administrative |
matters relating to the Commissioners, including but not
|
limited to the assignment and distribution of cases and |
assignment of
Commissioners to the panels, except in the |
promulgation of procedural rules
and orders under Section 16 |
and in the determination of cases under this Act.
|
Notwithstanding the general supervisory authority of the |
Chairman, each
Commissioner, except those assigned to the |
temporary panel, shall have the
authority to hire and |
supervise 2 staff attorneys each. Such staff attorneys
shall |
report directly to the individual Commissioner.
|
A formal training program for newly-appointed |
|
Commissioners shall be
implemented. The training program shall |
include the following:
|
(a) substantive and procedural aspects of the office |
of Commissioner;
|
(b) current issues in workers' compensation law and |
practice;
|
(c) medical lectures by specialists in areas such as |
orthopedics,
ophthalmology, psychiatry, rehabilitation |
counseling;
|
(d) orientation to each operational unit of the |
Illinois Workers' Compensation Commission;
|
(e) observation of experienced arbitrators and |
Commissioners conducting
hearings of cases, combined with |
the opportunity to discuss evidence
presented and rulings |
made;
|
(f) the use of hypothetical cases requiring the |
newly-appointed
Commissioner to issue judgments as a means |
to evaluating knowledge and
writing ability;
|
(g) writing skills;
|
(h) professional and ethical standards pursuant to |
Section 1.1 of this Act; |
(i) detection of workers' compensation fraud and |
reporting obligations of Commission employees and |
appointees; |
(j) standards of evidence-based medical treatment and |
best practices for measuring and improving quality and |
|
health care outcomes in the workers' compensation system, |
including but not limited to the use of the American |
Medical Association's "Guides to the Evaluation of |
Permanent Impairment" and the practice of utilization |
review; and |
(k) substantive and procedural aspects of coal |
workers' pneumoconiosis (black lung) cases. |
A formal and ongoing professional development program |
including, but not
limited to, the above-noted areas shall be |
implemented to keep
Commissioners informed of recent |
developments and issues and to assist them
in maintaining and |
enhancing their professional competence. Each Commissioner |
shall complete 20 hours of training in the above-noted areas |
during every 2 years such Commissioner shall remain in office.
|
The Commissioner candidates, other than the Chairman, must |
meet one of
the following qualifications: (a) licensed to |
practice law in the State of
Illinois; or (b) served as an |
arbitrator at the Illinois Workers' Compensation
Commission |
for at least 3 years; or (c) has at least 4 years of
|
professional labor relations experience. The Chairman |
candidate must have
public or private sector management and |
budget experience, as determined
by the Governor.
|
Each Commissioner shall devote full time to his duties and |
any
Commissioner who is an attorney-at-law shall not engage in |
the practice
of law, nor shall any Commissioner hold any other |
office or position of
profit under the United States or this |
|
State or any municipal
corporation or political subdivision of |
this State, nor engage in any other
business, employment, or |
vocation.
|
The term of office of each member of the Commission |
holding office on
the effective date of this amendatory Act of |
1989 is abolished, but
the incumbents shall continue to |
exercise all of the powers and be subject
to all of the duties |
of Commissioners until their respective successors are
|
appointed and qualified.
|
The Illinois Workers' Compensation Commission shall |
administer this Act.
|
In the promulgation of procedural rules, the determination |
of cases heard en banc, and other matters determined by the |
full Commission, the Chairman's vote shall break a tie in the |
event of a tie vote.
|
The members shall be appointed by the Governor, with the |
advice and
consent of the Senate, as follows:
|
(a) After the effective date of this amendatory Act of |
1989, 3
members, at least one of
each political party, and |
one of whom shall be a representative citizen
of the |
employing class operating under this Act, one of whom |
shall be
a representative citizen of the class of |
employees covered under this
Act, and one of whom shall be |
a representative citizen not identified
with either the |
employing or employee classes, shall be appointed
to hold |
office until the third Monday in January of 1993, and |
|
until their
successors are appointed and qualified, and 4 |
members, one of whom shall be
a representative citizen of |
the employing class operating under this Act,
one of whom |
shall be a representative citizen of the class of |
employees
covered in this Act, and two of whom shall be |
representative citizens not
identified with either the |
employing or employee classes, one of whom shall
be |
designated by the Governor as Chairman (at least one of |
each of the two
major political parties) shall be |
appointed to hold office until the third
Monday of January |
in 1991, and until their successors are appointed and
|
qualified.
|
(a-5) Notwithstanding any other provision of this |
Section,
the term of each member of the Commission
who was |
appointed by the Governor and is in office on June 30, 2003 |
shall
terminate at the close of business on that date or |
when all of the successor
members to be appointed pursuant |
to this amendatory Act of the 93rd General
Assembly have |
been appointed by the Governor, whichever occurs later. As |
soon
as possible, the Governor shall appoint persons to |
fill the vacancies created
by this amendatory Act. Of the |
initial commissioners appointed pursuant to
this |
amendatory Act of the 93rd General Assembly, 3 shall be |
appointed for
terms ending on the third Monday in January, |
2005, and 4 shall be appointed
for terms ending on the |
third Monday in January, 2007.
|
|
(a-10) After the effective date of this amendatory Act |
of the 94th General Assembly, the Commission shall be |
increased to 10 members. As soon as possible after the |
effective date of this amendatory Act of the 94th General |
Assembly, the Governor shall appoint, by and with the |
consent of the
Senate, the 3 members added to the |
Commission under this amendatory Act of the 94th General |
Assembly, one of whom shall be a representative citizen of |
the employing class operating under this Act, one of whom |
shall be a representative of the class of employees |
covered under this Act, and one of whom shall be a |
representative citizen not identified with either the |
employing or employee classes. Of the members appointed |
under this amendatory Act of the 94th General Assembly, |
one shall be appointed for a term ending on the third |
Monday in January, 2007, and 2 shall be appointed for |
terms ending on the third Monday in January, 2009, and |
until their successors are appointed and qualified.
|
(b) Members shall thereafter be appointed to hold |
office for terms of 4
years from the third Monday in |
January of the year of their appointment,
and until their |
successors are appointed and qualified. All such
|
appointments shall be made so that the composition of the |
Commission is in
accordance with the provisions of the |
first paragraph of this Section.
|
Each Commissioner shall receive an annual salary equal to |
|
70% of that of a Circuit Court Judge in the Judicial Circuit |
constituted by the First Judicial District under the Salaries |
Act; the Chairman shall receive an annual salary of 5% more |
than the other Commissioners. |
The Chairman shall receive an annual salary of $42,500, or
|
a salary set by the Compensation Review Board, whichever is |
greater,
and each other member shall receive an annual salary |
of $38,000, or a
salary set by the Compensation Review Board, |
whichever is greater.
|
In case of a vacancy in the office of a Commissioner during |
the
recess of the Senate, the Governor shall make a temporary |
appointment
until the next meeting of the Senate, when he |
shall nominate some person
to fill such office. Any person so |
nominated who is confirmed by the
Senate shall hold office |
during the remainder of the term and until his
successor is |
appointed and qualified.
|
The Illinois Workers' Compensation Commission created by |
this amendatory Act of 1989
shall succeed to all the rights, |
powers, duties, obligations, records
and other property and |
employees of the Industrial Commission which it
replaces as |
modified by this amendatory Act of 1989 and all applications
|
and reports to actions and proceedings of such prior |
Industrial Commission
shall be considered as applications and |
reports to actions and proceedings
of the Illinois Workers' |
Compensation Commission created by this amendatory Act of |
1989.
|
|
Notwithstanding any other provision of this Act, in the |
event the
Chairman shall make a finding that a member is or |
will be unavailable to
fulfill the responsibilities of his or |
her office, the Chairman shall
advise the Governor and the |
member in writing and shall designate a
certified arbitrator |
to serve as acting Commissioner. The certified
arbitrator |
shall act as a Commissioner until the member resumes the |
duties
of his or her office or until a new member is appointed |
by the Governor, by
and with the consent of the Senate, if a |
vacancy occurs in the office of
the Commissioner, but in no |
event shall a certified arbitrator serve in the
capacity of |
Commissioner for more than 6 months from the date of
|
appointment by the Chairman. A finding by the Chairman that a |
member is or
will be unavailable to fulfill the |
responsibilities of his or her office
shall be based upon |
notice to the Chairman by a member that he or she will
be |
unavailable or facts and circumstances made known to the |
Chairman which
lead him to reasonably find that a member is |
unavailable to fulfill the
responsibilities of his or her |
office. The designation of a certified
arbitrator to act as a |
Commissioner shall be considered representative of
citizens |
not identified with either the employing or employee classes |
and
the arbitrator shall serve regardless of his or her |
political affiliation.
A certified arbitrator who serves as an |
acting Commissioner shall have all
the rights and powers of a |
Commissioner, including salary.
|
|
Notwithstanding any other provision of this Act, the |
Governor shall appoint
a special panel of Commissioners |
comprised of 3 members who shall be chosen
by the Governor, by |
and with the consent of the Senate, from among the
current |
ranks of certified arbitrators. Three members shall hold |
office
until the Commission in consultation with the Governor |
determines that the
caseload on review has been reduced |
sufficiently to allow cases to proceed
in a timely manner or |
for a term of 18 months from the effective date of
their |
appointment by the Governor, whichever shall be earlier. The 3
|
members shall be considered representative of citizens not |
identified with
either the employing or employee classes and |
shall serve regardless of
political affiliation. Each of the 3 |
members shall have only such rights
and powers of a |
Commissioner necessary to dispose of those cases assigned
to |
the special panel. Each of the 3 members appointed to the |
special panel
shall receive the same salary as other |
Commissioners for the duration of
the panel.
|
The Commission may have an Executive Director; if so, the |
Executive
Director shall be appointed by the Governor with the |
advice and consent of the
Senate. The salary and duties of the |
Executive Director shall be fixed by the
Commission.
|
On the effective date of this amendatory Act of
the 93rd |
General Assembly, the name of the Industrial Commission is |
changed to the Illinois Workers' Compensation Commission. |
References in any law, appropriation, rule, form, or other
|
|
document: (i) to the Industrial Commission
are deemed, in |
appropriate contexts, to be references to the Illinois |
Workers' Compensation Commission for all purposes; (ii) to the |
Industrial Commission Operations Fund
are deemed, in |
appropriate contexts, to be references to the Illinois |
Workers' Compensation Commission Operations Fund for all |
purposes; (iii) to the Industrial Commission Operations Fund |
Fee are deemed, in appropriate contexts, to be
references to |
the Illinois Workers' Compensation Commission Operations Fund |
Fee for all
purposes; and (iv) to the Industrial Commission |
Operations Fund Surcharge are deemed, in appropriate contexts, |
to be
references to the Illinois Workers' Compensation |
Commission Operations Fund Surcharge for all
purposes. |
(Source: P.A. 101-384, eff. 1-1-20 .)
|
(820 ILCS 305/14) (from Ch. 48, par. 138.14)
|
Sec. 14. The Commission shall appoint a secretary, an |
assistant
secretary, and arbitrators and shall employ such
|
assistants and clerical help as may be necessary. Arbitrators |
shall be appointed pursuant to this Section, notwithstanding |
any provision of the Personnel Code.
|
Each arbitrator appointed after June 28, 2011 shall be |
required
to demonstrate in writing his or
her knowledge of and |
expertise in the law of and judicial processes of
the Workers' |
Compensation Act and the Workers' Occupational Diseases Act.
|
A formal training program for newly-hired arbitrators |
|
shall be
implemented. The training program shall include the |
following:
|
(a) substantive and procedural aspects of the |
arbitrator position;
|
(b) current issues in workers' compensation law and |
practice;
|
(c) medical lectures by specialists in areas such as |
orthopedics,
ophthalmology, psychiatry, rehabilitation |
counseling;
|
(d) orientation to each operational unit of the |
Illinois Workers' Compensation Commission;
|
(e) observation of experienced arbitrators conducting |
hearings of cases,
combined with the opportunity to |
discuss evidence presented and rulings made;
|
(f) the use of hypothetical cases requiring the |
trainee to issue
judgments as a means to evaluating |
knowledge and writing ability;
|
(g) writing skills;
|
(h) professional and ethical standards pursuant to |
Section 1.1 of this Act; |
(i) detection of workers' compensation fraud and |
reporting obligations of Commission employees and |
appointees; |
(j) standards of evidence-based medical treatment and |
best practices for measuring and improving quality and |
health care outcomes in the workers' compensation system, |
|
including but not limited to the use of the American |
Medical Association's "Guides to the Evaluation of |
Permanent Impairment" and the practice of utilization |
review; and |
(k) substantive and procedural aspects of coal |
workers' pneumoconiosis (black lung) cases. |
A formal and ongoing professional development program |
including, but not
limited to, the above-noted areas shall be |
implemented to keep arbitrators
informed of recent |
developments and issues and to assist them in
maintaining and |
enhancing their professional competence. Each arbitrator shall |
complete 20 hours of training in the above-noted areas during |
every 2 years such arbitrator shall remain in office.
|
Each
arbitrator shall devote full time to his or her |
duties and shall serve when
assigned as
an acting Commissioner |
when a Commissioner is unavailable in accordance
with the |
provisions of Section 13 of this Act. Any
arbitrator who is an |
attorney-at-law shall not engage in the practice of
law, nor |
shall any arbitrator hold any other office or position of
|
profit under the United States or this State or any municipal
|
corporation or political subdivision of this State.
|
Notwithstanding any other provision of this Act to the |
contrary, an arbitrator
who serves as an acting Commissioner |
in accordance with the provisions of
Section 13 of this Act |
shall continue to serve in the capacity of Commissioner
until |
a decision is reached in every case heard by that arbitrator |
|
while
serving as an acting Commissioner.
|
Notwithstanding any other provision of this Section, the |
term of all arbitrators serving on June 28, 2011 (the |
effective date of Public Act 97-18), including any arbitrators |
on administrative leave, shall terminate at the close of |
business on July 1, 2011, but the incumbents shall continue to |
exercise all of their duties until they are reappointed or |
their successors are appointed. |
On and after June 28, 2011 (the effective date of Public |
Act 97-18), arbitrators shall be appointed to 3-year terms as |
follows: |
(1) All appointments shall be made by the Governor |
with the advice and consent of the Senate. |
(2) For their initial appointments, 12 arbitrators |
shall be appointed to terms expiring July 1, 2012; 12 |
arbitrators shall be appointed to terms expiring July 1, |
2013; and all additional arbitrators shall be appointed to |
terms expiring July 1, 2014. Thereafter, all arbitrators |
shall be appointed to 3-year terms. |
Upon the expiration of a term, the Chairman shall evaluate |
the performance of the arbitrator and may recommend to the |
Governor that he or she be reappointed to a second or |
subsequent term by the Governor with the advice and consent of |
the Senate. |
Each arbitrator appointed on or after June 28, 2011 (the |
effective date of Public Act 97-18) and who has not previously |
|
served as an arbitrator for the Commission shall be required |
to be authorized to practice law in this State by the Supreme |
Court, and to maintain this authorization throughout his or |
her term of employment.
|
The performance of all arbitrators shall be reviewed by |
the Chairman on
an annual basis. The Chairman shall allow |
input from the Commissioners in
all such reviews.
|
The Commission shall assign no fewer than 3 arbitrators to |
each hearing site. The Commission shall establish a procedure |
to ensure that the arbitrators assigned to each hearing site |
are assigned cases on a random basis. No arbitrator shall hear |
cases in any county, other than Cook County, for more than 2 |
years in each 3-year term. |
The Secretary and each arbitrator shall receive a per |
annum salary of
5% $4,000 less than the per annum salary of |
members of The
Illinois Workers' Compensation Commission as
|
provided in Section 13 of this Act, payable in equal monthly |
installments.
|
The members of the Commission, Arbitrators and other |
employees whose
duties require them to travel, shall have |
reimbursed to them their
actual traveling expenses and |
disbursements made or incurred by them in
the discharge of |
their official duties while away from their place of
residence |
in the performance of their duties.
|
The Commission shall provide itself with a seal for the
|
authentication of its orders, awards and proceedings upon |
|
which shall be
inscribed the name of the Commission and the |
words "Illinois--Seal".
|
The Secretary or Assistant Secretary, under the direction |
of the
Commission, shall have charge and custody of the seal of |
the Commission
and also have charge and custody of all |
records, files, orders,
proceedings, decisions, awards and |
other documents on file with the
Commission. He shall furnish |
certified copies, under the seal of the
Commission, of any |
such records, files, orders, proceedings, decisions,
awards |
and other documents on file with the Commission as may be
|
required. Certified copies so furnished by the Secretary or |
Assistant
Secretary shall be received in evidence before the |
Commission or any
Arbitrator thereof, and in all courts, |
provided that the original of
such certified copy is otherwise |
competent and admissible in evidence.
The Secretary or |
Assistant Secretary shall perform such other duties as
may be |
prescribed from time to time by the Commission.
|
(Source: P.A. 98-40, eff. 6-28-13; 99-642, eff. 7-28-16.)
|
ARTICLE 25. HORSE RACING PURSE EQUITY FUND
|
Section 25-5. The State Finance Act is amended by adding |
Sections 5.941 and 6z-129 as follows:
|
(30 ILCS 105/5.941 new) |
Sec. 5.941. The Horse Racing Purse Equity Fund.
|
|
(30 ILCS 105/6z-129 new) |
Sec. 6z-129. Horse Racing Purse Equity Fund. Within 60 |
calendar days of funds being deposited in the Horse Racing |
Purse Equity Fund, the Department of Agriculture shall make |
grants, the division of which shall be divided based upon the |
annual agreement of all legally recognized horsemen's |
associations for the sole purpose of augmenting purses. For |
purposes of this Section, a legally recognized horsemen |
association is that horsemen association representing the |
largest number of owners, trainers, jockeys or Standardbred |
drivers who race horses at an Illinois organizational licensee |
and that enter into agreements with Illinois organization |
licenses to govern the racing meet and that also provide |
required consents pursuant to the Illinois Horse Racing Act of |
1975.
|
Section 25-10. The Illinois Horse Racing Act of 1975 is |
amended by changing Section 28.1 as follows:
|
(230 ILCS 5/28.1)
|
Sec. 28.1. Payments.
|
(a) Beginning on January 1, 2000, moneys collected by the |
Department of
Revenue and the Racing Board pursuant to Section |
26 or Section 27
of this Act shall be deposited into the Horse |
Racing Fund, which is hereby
created as a special fund in the |
|
State Treasury.
|
(b) Appropriations, as approved by the General
Assembly, |
may be made from
the Horse Racing Fund to the Board to pay the
|
salaries of the Board members, secretary, stewards,
directors |
of mutuels, veterinarians, representatives, accountants,
|
clerks, stenographers, inspectors and other employees of the |
Board, and
all expenses of the Board incident to the |
administration of this Act,
including, but not limited to, all |
expenses and salaries incident to the
taking of saliva and |
urine samples in accordance with the rules and
regulations of |
the Board.
|
(c) (Blank).
|
(d) Beginning January 1, 2000, payments to all programs in |
existence on the
effective date of this amendatory Act of 1999 |
that are identified in Sections
26(c), 26(f), 26(h)(11)(C), |
and 28, subsections (a), (b), (c), (d), (e), (f),
(g), and (h) |
of Section 30, and subsections (a), (b), (c), (d), (e), (f), |
(g),
and (h) of Section 31 shall be made from the General |
Revenue Fund at the
funding levels determined by amounts paid |
under this Act in calendar year
1998. Beginning on the |
effective date of this amendatory Act of the 93rd General |
Assembly, payments to the Peoria Park District shall be made |
from the General Revenue Fund at the funding level determined |
by amounts paid to that park district for museum purposes |
under this Act in calendar year 1994.
|
If an inter-track wagering location licensee's facility |
|
changes its location, then the payments associated with that |
facility under this subsection (d) for museum purposes shall |
be paid to the park district in the area where the facility |
relocates, and the payments shall be used for museum purposes. |
If the facility does not relocate to a park district, then the |
payments shall be paid to the taxing district that is |
responsible for park or museum expenditures. |
(e) Beginning July 1, 2006, the payment authorized under |
subsection (d) to museums and aquariums located in park |
districts of over 500,000 population shall be paid to museums, |
aquariums, and zoos in amounts determined by Museums in the |
Park, an association of museums, aquariums, and zoos located |
on Chicago Park District property.
|
(f) Beginning July 1, 2007, the Children's Discovery |
Museum in Normal, Illinois shall receive payments from the |
General Revenue Fund at the funding level determined by the |
amounts paid to the Miller Park Zoo in Bloomington, Illinois |
under this Section in calendar year 2006. |
(g) On August 31, 2021, after subtracting all lapse period |
spending from the June 30 balance of the prior fiscal year, the |
Comptroller shall transfer to the Horse Racing Purse Equity |
Fund 50% of the balance within the Horse Racing Fund.
|
(Source: P.A. 98-624, eff. 1-29-14.)
|
ARTICLE 30. REVENUE
|
|
Section 30-5. The Illinois Income Tax Act is amended by |
changing Sections 203, 207, 214, 220, 221, and 222 as follows:
|
(35 ILCS 5/203) (from Ch. 120, par. 2-203) |
Sec. 203. Base income defined. |
(a) Individuals. |
(1) In general. In the case of an individual, base |
income means an
amount equal to the taxpayer's adjusted |
gross income for the taxable
year as modified by paragraph |
(2). |
(2) Modifications. The adjusted gross income referred |
to in
paragraph (1) shall be modified by adding thereto |
the sum of the
following amounts: |
(A) An amount equal to all amounts paid or accrued |
to the taxpayer
as interest or dividends during the |
taxable year to the extent excluded
from gross income |
in the computation of adjusted gross income, except |
stock
dividends of qualified public utilities |
described in Section 305(e) of the
Internal Revenue |
Code; |
(B) An amount equal to the amount of tax imposed by |
this Act to the
extent deducted from gross income in |
the computation of adjusted gross
income for the |
taxable year; |
(C) An amount equal to the amount received during |
the taxable year
as a recovery or refund of real |
|
property taxes paid with respect to the
taxpayer's |
principal residence under the Revenue Act of
1939 and |
for which a deduction was previously taken under |
subparagraph (L) of
this paragraph (2) prior to July |
1, 1991, the retrospective application date of
Article |
4 of Public Act 87-17. In the case of multi-unit or |
multi-use
structures and farm dwellings, the taxes on |
the taxpayer's principal residence
shall be that |
portion of the total taxes for the entire property |
which is
attributable to such principal residence; |
(D) An amount equal to the amount of the capital |
gain deduction
allowable under the Internal Revenue |
Code, to the extent deducted from gross
income in the |
computation of adjusted gross income; |
(D-5) An amount, to the extent not included in |
adjusted gross income,
equal to the amount of money |
withdrawn by the taxpayer in the taxable year from
a |
medical care savings account and the interest earned |
on the account in the
taxable year of a withdrawal |
pursuant to subsection (b) of Section 20 of the
|
Medical Care Savings Account Act or subsection (b) of |
Section 20 of the
Medical Care Savings Account Act of |
2000; |
(D-10) For taxable years ending after December 31, |
1997, an
amount equal to any eligible remediation |
costs that the individual
deducted in computing |
|
adjusted gross income and for which the
individual |
claims a credit under subsection (l) of Section 201; |
(D-15) For taxable years 2001 and thereafter, an |
amount equal to the
bonus depreciation deduction taken |
on the taxpayer's federal income tax return for the |
taxable
year under subsection (k) of Section 168 of |
the Internal Revenue Code; |
(D-16) If the taxpayer sells, transfers, abandons, |
or otherwise disposes of property for which the |
taxpayer was required in any taxable year to
make an |
addition modification under subparagraph (D-15), then |
an amount equal
to the aggregate amount of the |
deductions taken in all taxable
years under |
subparagraph (Z) with respect to that property. |
If the taxpayer continues to own property through |
the last day of the last tax year for which a |
subtraction is allowed with respect to that property |
under subparagraph (Z) the taxpayer may claim a |
depreciation deduction for federal income tax purposes |
and for which the taxpayer was allowed in any taxable |
year to make a subtraction modification under |
subparagraph (Z), then an amount equal to that |
subtraction modification.
|
The taxpayer is required to make the addition |
modification under this
subparagraph
only once with |
respect to any one piece of property; |
|
(D-17) An amount equal to the amount otherwise |
allowed as a deduction in computing base income for |
interest paid, accrued, or incurred, directly or |
indirectly, (i) for taxable years ending on or after |
December 31, 2004, to a foreign person who would be a |
member of the same unitary business group but for the |
fact that foreign person's business activity outside |
the United States is 80% or more of the foreign |
person's total business activity and (ii) for taxable |
years ending on or after December 31, 2008, to a person |
who would be a member of the same unitary business |
group but for the fact that the person is prohibited |
under Section 1501(a)(27) from being included in the |
unitary business group because he or she is ordinarily |
required to apportion business income under different |
subsections of Section 304. The addition modification |
required by this subparagraph shall be reduced to the |
extent that dividends were included in base income of |
the unitary group for the same taxable year and |
received by the taxpayer or by a member of the |
taxpayer's unitary business group (including amounts |
included in gross income under Sections 951 through |
964 of the Internal Revenue Code and amounts included |
in gross income under Section 78 of the Internal |
Revenue Code) with respect to the stock of the same |
person to whom the interest was paid, accrued, or |
|
incurred. |
This paragraph shall not apply to the following:
|
(i) an item of interest paid, accrued, or |
incurred, directly or indirectly, to a person who |
is subject in a foreign country or state, other |
than a state which requires mandatory unitary |
reporting, to a tax on or measured by net income |
with respect to such interest; or |
(ii) an item of interest paid, accrued, or |
incurred, directly or indirectly, to a person if |
the taxpayer can establish, based on a |
preponderance of the evidence, both of the |
following: |
(a) the person, during the same taxable |
year, paid, accrued, or incurred, the interest |
to a person that is not a related member, and |
(b) the transaction giving rise to the |
interest expense between the taxpayer and the |
person did not have as a principal purpose the |
avoidance of Illinois income tax, and is paid |
pursuant to a contract or agreement that |
reflects an arm's-length interest rate and |
terms; or
|
(iii) the taxpayer can establish, based on |
clear and convincing evidence, that the interest |
paid, accrued, or incurred relates to a contract |
|
or agreement entered into at arm's-length rates |
and terms and the principal purpose for the |
payment is not federal or Illinois tax avoidance; |
or
|
(iv) an item of interest paid, accrued, or |
incurred, directly or indirectly, to a person if |
the taxpayer establishes by clear and convincing |
evidence that the adjustments are unreasonable; or |
if the taxpayer and the Director agree in writing |
to the application or use of an alternative method |
of apportionment under Section 304(f).
|
Nothing in this subsection shall preclude the |
Director from making any other adjustment |
otherwise allowed under Section 404 of this Act |
for any tax year beginning after the effective |
date of this amendment provided such adjustment is |
made pursuant to regulation adopted by the |
Department and such regulations provide methods |
and standards by which the Department will utilize |
its authority under Section 404 of this Act;
|
(D-18) An amount equal to the amount of intangible |
expenses and costs otherwise allowed as a deduction in |
computing base income, and that were paid, accrued, or |
incurred, directly or indirectly, (i) for taxable |
years ending on or after December 31, 2004, to a |
foreign person who would be a member of the same |
|
unitary business group but for the fact that the |
foreign person's business activity outside the United |
States is 80% or more of that person's total business |
activity and (ii) for taxable years ending on or after |
December 31, 2008, to a person who would be a member of |
the same unitary business group but for the fact that |
the person is prohibited under Section 1501(a)(27) |
from being included in the unitary business group |
because he or she is ordinarily required to apportion |
business income under different subsections of Section |
304. The addition modification required by this |
subparagraph shall be reduced to the extent that |
dividends were included in base income of the unitary |
group for the same taxable year and received by the |
taxpayer or by a member of the taxpayer's unitary |
business group (including amounts included in gross |
income under Sections 951 through 964 of the Internal |
Revenue Code and amounts included in gross income |
under Section 78 of the Internal Revenue Code) with |
respect to the stock of the same person to whom the |
intangible expenses and costs were directly or |
indirectly paid, incurred, or accrued. The preceding |
sentence does not apply to the extent that the same |
dividends caused a reduction to the addition |
modification required under Section 203(a)(2)(D-17) of |
this Act. As used in this subparagraph, the term |
|
"intangible expenses and costs" includes (1) expenses, |
losses, and costs for, or related to, the direct or |
indirect acquisition, use, maintenance or management, |
ownership, sale, exchange, or any other disposition of |
intangible property; (2) losses incurred, directly or |
indirectly, from factoring transactions or discounting |
transactions; (3) royalty, patent, technical, and |
copyright fees; (4) licensing fees; and (5) other |
similar expenses and costs.
For purposes of this |
subparagraph, "intangible property" includes patents, |
patent applications, trade names, trademarks, service |
marks, copyrights, mask works, trade secrets, and |
similar types of intangible assets. |
This paragraph shall not apply to the following: |
(i) any item of intangible expenses or costs |
paid, accrued, or incurred, directly or |
indirectly, from a transaction with a person who |
is subject in a foreign country or state, other |
than a state which requires mandatory unitary |
reporting, to a tax on or measured by net income |
with respect to such item; or |
(ii) any item of intangible expense or cost |
paid, accrued, or incurred, directly or |
indirectly, if the taxpayer can establish, based |
on a preponderance of the evidence, both of the |
following: |
|
(a) the person during the same taxable |
year paid, accrued, or incurred, the |
intangible expense or cost to a person that is |
not a related member, and |
(b) the transaction giving rise to the |
intangible expense or cost between the |
taxpayer and the person did not have as a |
principal purpose the avoidance of Illinois |
income tax, and is paid pursuant to a contract |
or agreement that reflects arm's-length terms; |
or |
(iii) any item of intangible expense or cost |
paid, accrued, or incurred, directly or |
indirectly, from a transaction with a person if |
the taxpayer establishes by clear and convincing |
evidence, that the adjustments are unreasonable; |
or if the taxpayer and the Director agree in |
writing to the application or use of an |
alternative method of apportionment under Section |
304(f);
|
Nothing in this subsection shall preclude the |
Director from making any other adjustment |
otherwise allowed under Section 404 of this Act |
for any tax year beginning after the effective |
date of this amendment provided such adjustment is |
made pursuant to regulation adopted by the |
|
Department and such regulations provide methods |
and standards by which the Department will utilize |
its authority under Section 404 of this Act;
|
(D-19) For taxable years ending on or after |
December 31, 2008, an amount equal to the amount of |
insurance premium expenses and costs otherwise allowed |
as a deduction in computing base income, and that were |
paid, accrued, or incurred, directly or indirectly, to |
a person who would be a member of the same unitary |
business group but for the fact that the person is |
prohibited under Section 1501(a)(27) from being |
included in the unitary business group because he or |
she is ordinarily required to apportion business |
income under different subsections of Section 304. The |
addition modification required by this subparagraph |
shall be reduced to the extent that dividends were |
included in base income of the unitary group for the |
same taxable year and received by the taxpayer or by a |
member of the taxpayer's unitary business group |
(including amounts included in gross income under |
Sections 951 through 964 of the Internal Revenue Code |
and amounts included in gross income under Section 78 |
of the Internal Revenue Code) with respect to the |
stock of the same person to whom the premiums and costs |
were directly or indirectly paid, incurred, or |
accrued. The preceding sentence does not apply to the |
|
extent that the same dividends caused a reduction to |
the addition modification required under Section |
203(a)(2)(D-17) or Section 203(a)(2)(D-18) of this |
Act ; .
|
(D-20) For taxable years beginning on or after |
January 1,
2002 and ending on or before December 31, |
2006, in
the
case of a distribution from a qualified |
tuition program under Section 529 of
the Internal |
Revenue Code, other than (i) a distribution from a |
College Savings
Pool created under Section 16.5 of the |
State Treasurer Act or (ii) a
distribution from the |
Illinois Prepaid Tuition Trust Fund, an amount equal |
to
the amount excluded from gross income under Section |
529(c)(3)(B). For taxable years beginning on or after |
January 1, 2007, in the case of a distribution from a |
qualified tuition program under Section 529 of the |
Internal Revenue Code, other than (i) a distribution |
from a College Savings Pool created under Section 16.5 |
of the State Treasurer Act, (ii) a distribution from |
the Illinois Prepaid Tuition Trust Fund, or (iii) a |
distribution from a qualified tuition program under |
Section 529 of the Internal Revenue Code that (I) |
adopts and determines that its offering materials |
comply with the College Savings Plans Network's |
disclosure principles and (II) has made reasonable |
efforts to inform in-state residents of the existence |
|
of in-state qualified tuition programs by informing |
Illinois residents directly and, where applicable, to |
inform financial intermediaries distributing the |
program to inform in-state residents of the existence |
of in-state qualified tuition programs at least |
annually, an amount equal to the amount excluded from |
gross income under Section 529(c)(3)(B). |
For the purposes of this subparagraph (D-20), a |
qualified tuition program has made reasonable efforts |
if it makes disclosures (which may use the term |
"in-state program" or "in-state plan" and need not |
specifically refer to Illinois or its qualified |
programs by name) (i) directly to prospective |
participants in its offering materials or makes a |
public disclosure, such as a website posting; and (ii) |
where applicable, to intermediaries selling the |
out-of-state program in the same manner that the |
out-of-state program distributes its offering |
materials; |
(D-20.5) For taxable years beginning on or after |
January 1, 2018, in the case of a distribution from a |
qualified ABLE program under Section 529A of the |
Internal Revenue Code, other than a distribution from |
a qualified ABLE program created under Section 16.6 of |
the State Treasurer Act, an amount equal to the amount |
excluded from gross income under Section 529A(c)(1)(B) |
|
of the Internal Revenue Code; |
(D-21) For taxable years beginning on or after |
January 1, 2007, in the case of transfer of moneys from |
a qualified tuition program under Section 529 of the |
Internal Revenue Code that is administered by the |
State to an out-of-state program, an amount equal to |
the amount of moneys previously deducted from base |
income under subsection (a)(2)(Y) of this Section; |
(D-21.5) For taxable years beginning on or after |
January 1, 2018, in the case of the transfer of moneys |
from a qualified tuition program under Section 529 or |
a qualified ABLE program under Section 529A of the |
Internal Revenue Code that is administered by this |
State to an ABLE account established under an |
out-of-state ABLE account program, an amount equal to |
the contribution component of the transferred amount |
that was previously deducted from base income under |
subsection (a)(2)(Y) or subsection (a)(2)(HH) of this |
Section; |
(D-22) For taxable years beginning on or after |
January 1, 2009, and prior to January 1, 2018, in the |
case of a nonqualified withdrawal or refund of moneys |
from a qualified tuition program under Section 529 of |
the Internal Revenue Code administered by the State |
that is not used for qualified expenses at an eligible |
education institution, an amount equal to the |
|
contribution component of the nonqualified withdrawal |
or refund that was previously deducted from base |
income under subsection (a)(2)(y) of this Section, |
provided that the withdrawal or refund did not result |
from the beneficiary's death or disability. For |
taxable years beginning on or after January 1, 2018: |
(1) in the case of a nonqualified withdrawal or |
refund, as defined under Section
16.5 of the State |
Treasurer Act, of moneys from a qualified tuition |
program under Section 529 of the Internal Revenue Code |
administered by the State, an amount equal to the |
contribution component of the nonqualified withdrawal |
or refund that was previously deducted from base
|
income under subsection (a)(2)(Y) of this Section, and |
(2) in the case of a nonqualified withdrawal or refund |
from a qualified ABLE program under Section 529A of |
the Internal Revenue Code administered by the State |
that is not used for qualified disability expenses, an |
amount equal to the contribution component of the |
nonqualified withdrawal or refund that was previously |
deducted from base income under subsection (a)(2)(HH) |
of this Section; |
(D-23) An amount equal to the credit allowable to |
the taxpayer under Section 218(a) of this Act, |
determined without regard to Section 218(c) of this |
Act; |
|
(D-24) For taxable years ending on or after |
December 31, 2017, an amount equal to the deduction |
allowed under Section 199 of the Internal Revenue Code |
for the taxable year; |
and by deducting from the total so obtained the
sum of the |
following amounts: |
(E) For taxable years ending before December 31, |
2001,
any amount included in such total in respect of |
any compensation
(including but not limited to any |
compensation paid or accrued to a
serviceman while a |
prisoner of war or missing in action) paid to a |
resident
by reason of being on active duty in the Armed |
Forces of the United States
and in respect of any |
compensation paid or accrued to a resident who as a
|
governmental employee was a prisoner of war or missing |
in action, and in
respect of any compensation paid to a |
resident in 1971 or thereafter for
annual training |
performed pursuant to Sections 502 and 503, Title 32,
|
United States Code as a member of the Illinois |
National Guard or, beginning with taxable years ending |
on or after December 31, 2007, the National Guard of |
any other state.
For taxable years ending on or after |
December 31, 2001, any amount included in
such total |
in respect of any compensation (including but not |
limited to any
compensation paid or accrued to a |
serviceman while a prisoner of war or missing
in |
|
action) paid to a resident by reason of being a member |
of any component of
the Armed Forces of the United |
States and in respect of any compensation paid
or |
accrued to a resident who as a governmental employee |
was a prisoner of war
or missing in action, and in |
respect of any compensation paid to a resident in
2001 |
or thereafter by reason of being a member of the |
Illinois National Guard or, beginning with taxable |
years ending on or after December 31, 2007, the |
National Guard of any other state.
The provisions of |
this subparagraph (E) are exempt
from the provisions |
of Section 250; |
(F) An amount equal to all amounts included in |
such total pursuant
to the provisions of Sections |
402(a), 402(c), 403(a), 403(b), 406(a), 407(a),
and |
408 of the Internal Revenue Code, or included in such |
total as
distributions under the provisions of any |
retirement or disability plan for
employees of any |
governmental agency or unit, or retirement payments to
|
retired partners, which payments are excluded in |
computing net earnings
from self employment by Section |
1402 of the Internal Revenue Code and
regulations |
adopted pursuant thereto; |
(G) The valuation limitation amount; |
(H) An amount equal to the amount of any tax |
imposed by this Act
which was refunded to the taxpayer |
|
and included in such total for the
taxable year; |
(I) An amount equal to all amounts included in |
such total pursuant
to the provisions of Section 111 |
of the Internal Revenue Code as a
recovery of items |
previously deducted from adjusted gross income in the
|
computation of taxable income; |
(J) An amount equal to those dividends included in |
such total which were
paid by a corporation which |
conducts business operations in a River Edge |
Redevelopment Zone or zones created under the River |
Edge Redevelopment Zone Act, and conducts
|
substantially all of its operations in a River Edge |
Redevelopment Zone or zones. This subparagraph (J) is |
exempt from the provisions of Section 250; |
(K) An amount equal to those dividends included in |
such total that
were paid by a corporation that |
conducts business operations in a federally
designated |
Foreign Trade Zone or Sub-Zone and that is designated |
a High Impact
Business located in Illinois; provided |
that dividends eligible for the
deduction provided in |
subparagraph (J) of paragraph (2) of this subsection
|
shall not be eligible for the deduction provided under |
this subparagraph
(K); |
(L) For taxable years ending after December 31, |
1983, an amount equal to
all social security benefits |
and railroad retirement benefits included in
such |
|
total pursuant to Sections 72(r) and 86 of the |
Internal Revenue Code; |
(M) With the exception of any amounts subtracted |
under subparagraph
(N), an amount equal to the sum of |
all amounts disallowed as
deductions by (i) Sections |
171(a)(2) , and 265(a)(2) of the Internal Revenue Code, |
and all amounts of expenses allocable
to interest and |
disallowed as deductions by Section 265(a)(1) of the |
Internal
Revenue Code;
and (ii) for taxable years
|
ending on or after August 13, 1999, Sections |
171(a)(2), 265,
280C, and 832(b)(5)(B)(i) of the |
Internal Revenue Code, plus, for taxable years ending |
on or after December 31, 2011, Section 45G(e)(3) of |
the Internal Revenue Code and, for taxable years |
ending on or after December 31, 2008, any amount |
included in gross income under Section 87 of the |
Internal Revenue Code; the provisions of this
|
subparagraph are exempt from the provisions of Section |
250; |
(N) An amount equal to all amounts included in |
such total which are
exempt from taxation by this |
State either by reason of its statutes or
Constitution
|
or by reason of the Constitution, treaties or statutes |
of the United States;
provided that, in the case of any |
statute of this State that exempts income
derived from |
bonds or other obligations from the tax imposed under |
|
this Act,
the amount exempted shall be the interest |
net of bond premium amortization; |
(O) An amount equal to any contribution made to a |
job training
project established pursuant to the Tax |
Increment Allocation Redevelopment Act; |
(P) An amount equal to the amount of the deduction |
used to compute the
federal income tax credit for |
restoration of substantial amounts held under
claim of |
right for the taxable year pursuant to Section 1341 of |
the
Internal Revenue Code or of any itemized deduction |
taken from adjusted gross income in the computation of |
taxable income for restoration of substantial amounts |
held under claim of right for the taxable year; |
(Q) An amount equal to any amounts included in |
such total, received by
the taxpayer as an |
acceleration in the payment of life, endowment or |
annuity
benefits in advance of the time they would |
otherwise be payable as an indemnity
for a terminal |
illness; |
(R) An amount equal to the amount of any federal or |
State bonus paid
to veterans of the Persian Gulf War; |
(S) An amount, to the extent included in adjusted |
gross income, equal
to the amount of a contribution |
made in the taxable year on behalf of the
taxpayer to a |
medical care savings account established under the |
Medical Care
Savings Account Act or the Medical Care |
|
Savings Account Act of 2000 to the
extent the |
contribution is accepted by the account
administrator |
as provided in that Act; |
(T) An amount, to the extent included in adjusted |
gross income, equal to
the amount of interest earned |
in the taxable year on a medical care savings
account |
established under the Medical Care Savings Account Act |
or the Medical
Care Savings Account Act of 2000 on |
behalf of the
taxpayer, other than interest added |
pursuant to item (D-5) of this paragraph
(2); |
(U) For one taxable year beginning on or after |
January 1,
1994, an
amount equal to the total amount of |
tax imposed and paid under subsections (a)
and (b) of |
Section 201 of this Act on grant amounts received by |
the taxpayer
under the Nursing Home Grant Assistance |
Act during the taxpayer's taxable years
1992 and 1993; |
(V) Beginning with tax years ending on or after |
December 31, 1995 and
ending with tax years ending on |
or before December 31, 2004, an amount equal to
the |
amount paid by a taxpayer who is a
self-employed |
taxpayer, a partner of a partnership, or a
shareholder |
in a Subchapter S corporation for health insurance or |
long-term
care insurance for that taxpayer or that |
taxpayer's spouse or dependents, to
the extent that |
the amount paid for that health insurance or long-term |
care
insurance may be deducted under Section 213 of |
|
the Internal Revenue Code, has not been deducted on |
the federal income tax return of the taxpayer,
and |
does not exceed the taxable income attributable to |
that taxpayer's income,
self-employment income, or |
Subchapter S corporation income; except that no
|
deduction shall be allowed under this item (V) if the |
taxpayer is eligible to
participate in any health |
insurance or long-term care insurance plan of an
|
employer of the taxpayer or the taxpayer's
spouse. The |
amount of the health insurance and long-term care |
insurance
subtracted under this item (V) shall be |
determined by multiplying total
health insurance and |
long-term care insurance premiums paid by the taxpayer
|
times a number that represents the fractional |
percentage of eligible medical
expenses under Section |
213 of the Internal Revenue Code of 1986 not actually
|
deducted on the taxpayer's federal income tax return; |
(W) For taxable years beginning on or after |
January 1, 1998,
all amounts included in the |
taxpayer's federal gross income
in the taxable year |
from amounts converted from a regular IRA to a Roth |
IRA.
This paragraph is exempt from the provisions of |
Section
250; |
(X) For taxable year 1999 and thereafter, an |
amount equal to the
amount of any (i) distributions, |
to the extent includible in gross income for
federal |
|
income tax purposes, made to the taxpayer because of |
his or her status
as a victim of persecution for racial |
or religious reasons by Nazi Germany or
any other Axis |
regime or as an heir of the victim and (ii) items
of |
income, to the extent
includible in gross income for |
federal income tax purposes, attributable to,
derived |
from or in any way related to assets stolen from, |
hidden from, or
otherwise lost to a victim of
|
persecution for racial or religious reasons by Nazi |
Germany or any other Axis
regime immediately prior to, |
during, and immediately after World War II,
including, |
but
not limited to, interest on the proceeds |
receivable as insurance
under policies issued to a |
victim of persecution for racial or religious
reasons
|
by Nazi Germany or any other Axis regime by European |
insurance companies
immediately prior to and during |
World War II;
provided, however, this subtraction from |
federal adjusted gross income does not
apply to assets |
acquired with such assets or with the proceeds from |
the sale of
such assets; provided, further, this |
paragraph shall only apply to a taxpayer
who was the |
first recipient of such assets after their recovery |
and who is a
victim of persecution for racial or |
religious reasons
by Nazi Germany or any other Axis |
regime or as an heir of the victim. The
amount of and |
the eligibility for any public assistance, benefit, or
|
|
similar entitlement is not affected by the inclusion |
of items (i) and (ii) of
this paragraph in gross income |
for federal income tax purposes.
This paragraph is |
exempt from the provisions of Section 250; |
(Y) For taxable years beginning on or after |
January 1, 2002
and ending
on or before December 31, |
2004, moneys contributed in the taxable year to a |
College Savings Pool account under
Section 16.5 of the |
State Treasurer Act, except that amounts excluded from
|
gross income under Section 529(c)(3)(C)(i) of the |
Internal Revenue Code
shall not be considered moneys |
contributed under this subparagraph (Y). For taxable |
years beginning on or after January 1, 2005, a maximum |
of $10,000
contributed
in the
taxable year to (i) a |
College Savings Pool account under Section 16.5 of the
|
State
Treasurer Act or (ii) the Illinois Prepaid |
Tuition Trust Fund,
except that
amounts excluded from |
gross income under Section 529(c)(3)(C)(i) of the
|
Internal
Revenue Code shall not be considered moneys |
contributed under this subparagraph
(Y). For purposes |
of this subparagraph, contributions made by an |
employer on behalf of an employee, or matching |
contributions made by an employee, shall be treated as |
made by the employee. This
subparagraph (Y) is exempt |
from the provisions of Section 250; |
(Z) For taxable years 2001 and thereafter, for the |
|
taxable year in
which the bonus depreciation deduction
|
is taken on the taxpayer's federal income tax return |
under
subsection (k) of Section 168 of the Internal |
Revenue Code and for each
applicable taxable year |
thereafter, an amount equal to "x", where: |
(1) "y" equals the amount of the depreciation |
deduction taken for the
taxable year
on the |
taxpayer's federal income tax return on property |
for which the bonus
depreciation deduction
was |
taken in any year under subsection (k) of Section |
168 of the Internal
Revenue Code, but not |
including the bonus depreciation deduction; |
(2) for taxable years ending on or before |
December 31, 2005, "x" equals "y" multiplied by 30 |
and then divided by 70 (or "y"
multiplied by |
0.429); and |
(3) for taxable years ending after December |
31, 2005: |
(i) for property on which a bonus |
depreciation deduction of 30% of the adjusted |
basis was taken, "x" equals "y" multiplied by |
30 and then divided by 70 (or "y"
multiplied |
by 0.429); and |
(ii) for property on which a bonus |
depreciation deduction of 50% of the adjusted |
basis was taken, "x" equals "y" multiplied by |
|
1.0 ; . |
(iii) for property on which a bonus |
depreciation deduction of 100% of the adjusted |
basis was taken in a taxable year ending on or |
after December 31, 2021, "x" equals the |
depreciation deduction that would be allowed |
on that property if the taxpayer had made the |
election under Section 168(k)(7) of the |
Internal Revenue Code to not claim bonus |
deprecation on that property; and |
(iv) for property on which a bonus |
depreciation deduction of a percentage other |
than 30%, 50% or 100% of the adjusted basis |
was taken in a taxable year ending on or after |
December 31, 2021, "x" equals "y" multiplied |
by 100 times the percentage bonus depreciation |
on the property (that is, 100(bonus%)) and |
then divided by 100 times 1 minus the |
percentage bonus depreciation on the property |
(that is, 100(1–bonus%)). |
The aggregate amount deducted under this |
subparagraph in all taxable
years for any one piece of |
property may not exceed the amount of the bonus
|
depreciation deduction
taken on that property on the |
taxpayer's federal income tax return under
subsection |
(k) of Section 168 of the Internal Revenue Code. This |
|
subparagraph (Z) is exempt from the provisions of |
Section 250; |
(AA) If the taxpayer sells, transfers, abandons, |
or otherwise disposes of
property for which the |
taxpayer was required in any taxable year to make an
|
addition modification under subparagraph (D-15), then |
an amount equal to that
addition modification.
|
If the taxpayer continues to own property through |
the last day of the last tax year for which a |
subtraction is allowed with respect to that property |
under subparagraph (Z) the taxpayer may claim a |
depreciation deduction for federal income tax purposes |
and for which the taxpayer was required in any taxable |
year to make an addition modification under |
subparagraph (D-15), then an amount equal to that |
addition modification.
|
The taxpayer is allowed to take the deduction |
under this subparagraph
only once with respect to any |
one piece of property. |
This subparagraph (AA) is exempt from the |
provisions of Section 250; |
(BB) Any amount included in adjusted gross income, |
other
than
salary,
received by a driver in a |
ridesharing arrangement using a motor vehicle; |
(CC) The amount of (i) any interest income (net of |
the deductions allocable thereto) taken into account |
|
for the taxable year with respect to a transaction |
with a taxpayer that is required to make an addition |
modification with respect to such transaction under |
Section 203(a)(2)(D-17), 203(b)(2)(E-12), |
203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed |
the amount of that addition modification, and
(ii) any |
income from intangible property (net of the deductions |
allocable thereto) taken into account for the taxable |
year with respect to a transaction with a taxpayer |
that is required to make an addition modification with |
respect to such transaction under Section |
203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or |
203(d)(2)(D-8), but not to exceed the amount of that |
addition modification. This subparagraph (CC) is |
exempt from the provisions of Section 250; |
(DD) An amount equal to the interest income taken |
into account for the taxable year (net of the |
deductions allocable thereto) with respect to |
transactions with (i) a foreign person who would be a |
member of the taxpayer's unitary business group but |
for the fact that the foreign person's business |
activity outside the United States is 80% or more of |
that person's total business activity and (ii) for |
taxable years ending on or after December 31, 2008, to |
a person who would be a member of the same unitary |
business group but for the fact that the person is |
|
prohibited under Section 1501(a)(27) from being |
included in the unitary business group because he or |
she is ordinarily required to apportion business |
income under different subsections of Section 304, but |
not to exceed the addition modification required to be |
made for the same taxable year under Section |
203(a)(2)(D-17) for interest paid, accrued, or |
incurred, directly or indirectly, to the same person. |
This subparagraph (DD) is exempt from the provisions |
of Section 250; |
(EE) An amount equal to the income from intangible |
property taken into account for the taxable year (net |
of the deductions allocable thereto) with respect to |
transactions with (i) a foreign person who would be a |
member of the taxpayer's unitary business group but |
for the fact that the foreign person's business |
activity outside the United States is 80% or more of |
that person's total business activity and (ii) for |
taxable years ending on or after December 31, 2008, to |
a person who would be a member of the same unitary |
business group but for the fact that the person is |
prohibited under Section 1501(a)(27) from being |
included in the unitary business group because he or |
she is ordinarily required to apportion business |
income under different subsections of Section 304, but |
not to exceed the addition modification required to be |
|
made for the same taxable year under Section |
203(a)(2)(D-18) for intangible expenses and costs |
paid, accrued, or incurred, directly or indirectly, to |
the same foreign person. This subparagraph (EE) is |
exempt from the provisions of Section 250; |
(FF) An amount equal to any amount awarded to the |
taxpayer during the taxable year by the Court of |
Claims under subsection (c) of Section 8 of the Court |
of Claims Act for time unjustly served in a State |
prison. This subparagraph (FF) is exempt from the |
provisions of Section 250; |
(GG) For taxable years ending on or after December |
31, 2011, in the case of a taxpayer who was required to |
add back any insurance premiums under Section |
203(a)(2)(D-19), such taxpayer may elect to subtract |
that part of a reimbursement received from the |
insurance company equal to the amount of the expense |
or loss (including expenses incurred by the insurance |
company) that would have been taken into account as a |
deduction for federal income tax purposes if the |
expense or loss had been uninsured. If a taxpayer |
makes the election provided for by this subparagraph |
(GG), the insurer to which the premiums were paid must |
add back to income the amount subtracted by the |
taxpayer pursuant to this subparagraph (GG). This |
subparagraph (GG) is exempt from the provisions of |
|
Section 250; and |
(HH) For taxable years beginning on or after |
January 1, 2018 and prior to January 1, 2023, a maximum |
of $10,000 contributed in the taxable year to a |
qualified ABLE account under Section 16.6 of the State |
Treasurer Act, except that amounts excluded from gross |
income under Section 529(c)(3)(C)(i) or Section |
529A(c)(1)(C) of the Internal Revenue Code shall not |
be considered moneys contributed under this |
subparagraph (HH). For purposes of this subparagraph |
(HH), contributions made by an employer on behalf of |
an employee, or matching contributions made by an |
employee, shall be treated as made by the employee.
|
(b) Corporations. |
(1) In general. In the case of a corporation, base |
income means an
amount equal to the taxpayer's taxable |
income for the taxable year as
modified by paragraph (2). |
(2) Modifications. The taxable income referred to in |
paragraph (1)
shall be modified by adding thereto the sum |
of the following amounts: |
(A) An amount equal to all amounts paid or accrued |
to the taxpayer
as interest and all distributions |
received from regulated investment
companies during |
the taxable year to the extent excluded from gross
|
income in the computation of taxable income; |
|
(B) An amount equal to the amount of tax imposed by |
this Act to the
extent deducted from gross income in |
the computation of taxable income
for the taxable |
year; |
(C) In the case of a regulated investment company, |
an amount equal to
the excess of (i) the net long-term |
capital gain for the taxable year, over
(ii) the |
amount of the capital gain dividends designated as |
such in accordance
with Section 852(b)(3)(C) of the |
Internal Revenue Code and any amount
designated under |
Section 852(b)(3)(D) of the Internal Revenue Code,
|
attributable to the taxable year (this amendatory Act |
of 1995
(Public Act 89-89) is declarative of existing |
law and is not a new
enactment); |
(D) The amount of any net operating loss deduction |
taken in arriving
at taxable income, other than a net |
operating loss carried forward from a
taxable year |
ending prior to December 31, 1986; |
(E) For taxable years in which a net operating |
loss carryback or
carryforward from a taxable year |
ending prior to December 31, 1986 is an
element of |
taxable income under paragraph (1) of subsection (e) |
or
subparagraph (E) of paragraph (2) of subsection |
(e), the amount by which
addition modifications other |
than those provided by this subparagraph (E)
exceeded |
subtraction modifications in such earlier taxable |
|
year, with the
following limitations applied in the |
order that they are listed: |
(i) the addition modification relating to the |
net operating loss
carried back or forward to the |
taxable year from any taxable year ending
prior to |
December 31, 1986 shall be reduced by the amount |
of addition
modification under this subparagraph |
(E) which related to that net operating
loss and |
which was taken into account in calculating the |
base income of an
earlier taxable year, and |
(ii) the addition modification relating to the |
net operating loss
carried back or forward to the |
taxable year from any taxable year ending
prior to |
December 31, 1986 shall not exceed the amount of |
such carryback or
carryforward; |
For taxable years in which there is a net |
operating loss carryback or
carryforward from more |
than one other taxable year ending prior to December
|
31, 1986, the addition modification provided in this |
subparagraph (E) shall
be the sum of the amounts |
computed independently under the preceding
provisions |
of this subparagraph (E) for each such taxable year; |
(E-5) For taxable years ending after December 31, |
1997, an
amount equal to any eligible remediation |
costs that the corporation
deducted in computing |
adjusted gross income and for which the
corporation |
|
claims a credit under subsection (l) of Section 201; |
(E-10) For taxable years 2001 and thereafter, an |
amount equal to the
bonus depreciation deduction taken |
on the taxpayer's federal income tax return for the |
taxable
year under subsection (k) of Section 168 of |
the Internal Revenue Code; |
(E-11) If the taxpayer sells, transfers, abandons, |
or otherwise disposes of property for which the |
taxpayer was required in any taxable year to
make an |
addition modification under subparagraph (E-10), then |
an amount equal
to the aggregate amount of the |
deductions taken in all taxable
years under |
subparagraph (T) with respect to that property. |
If the taxpayer continues to own property through |
the last day of the last tax year for which a |
subtraction is allowed with respect to that property |
under subparagraph (T) which the taxpayer may claim a |
depreciation deduction for federal income tax purposes |
and for which the taxpayer was allowed in any taxable |
year to make a subtraction modification under |
subparagraph (T), then an amount equal to that |
subtraction modification.
|
The taxpayer is required to make the addition |
modification under this
subparagraph
only once with |
respect to any one piece of property; |
(E-12) An amount equal to the amount otherwise |
|
allowed as a deduction in computing base income for |
interest paid, accrued, or incurred, directly or |
indirectly, (i) for taxable years ending on or after |
December 31, 2004, to a foreign person who would be a |
member of the same unitary business group but for the |
fact the foreign person's business activity outside |
the United States is 80% or more of the foreign |
person's total business activity and (ii) for taxable |
years ending on or after December 31, 2008, to a person |
who would be a member of the same unitary business |
group but for the fact that the person is prohibited |
under Section 1501(a)(27) from being included in the |
unitary business group because he or she is ordinarily |
required to apportion business income under different |
subsections of Section 304. The addition modification |
required by this subparagraph shall be reduced to the |
extent that dividends were included in base income of |
the unitary group for the same taxable year and |
received by the taxpayer or by a member of the |
taxpayer's unitary business group (including amounts |
included in gross income pursuant to Sections 951 |
through 964 of the Internal Revenue Code and amounts |
included in gross income under Section 78 of the |
Internal Revenue Code) with respect to the stock of |
the same person to whom the interest was paid, |
accrued, or incurred.
|
|
This paragraph shall not apply to the following:
|
(i) an item of interest paid, accrued, or |
incurred, directly or indirectly, to a person who |
is subject in a foreign country or state, other |
than a state which requires mandatory unitary |
reporting, to a tax on or measured by net income |
with respect to such interest; or |
(ii) an item of interest paid, accrued, or |
incurred, directly or indirectly, to a person if |
the taxpayer can establish, based on a |
preponderance of the evidence, both of the |
following: |
(a) the person, during the same taxable |
year, paid, accrued, or incurred, the interest |
to a person that is not a related member, and |
(b) the transaction giving rise to the |
interest expense between the taxpayer and the |
person did not have as a principal purpose the |
avoidance of Illinois income tax, and is paid |
pursuant to a contract or agreement that |
reflects an arm's-length interest rate and |
terms; or
|
(iii) the taxpayer can establish, based on |
clear and convincing evidence, that the interest |
paid, accrued, or incurred relates to a contract |
or agreement entered into at arm's-length rates |
|
and terms and the principal purpose for the |
payment is not federal or Illinois tax avoidance; |
or
|
(iv) an item of interest paid, accrued, or |
incurred, directly or indirectly, to a person if |
the taxpayer establishes by clear and convincing |
evidence that the adjustments are unreasonable; or |
if the taxpayer and the Director agree in writing |
to the application or use of an alternative method |
of apportionment under Section 304(f).
|
Nothing in this subsection shall preclude the |
Director from making any other adjustment |
otherwise allowed under Section 404 of this Act |
for any tax year beginning after the effective |
date of this amendment provided such adjustment is |
made pursuant to regulation adopted by the |
Department and such regulations provide methods |
and standards by which the Department will utilize |
its authority under Section 404 of this Act;
|
(E-13) An amount equal to the amount of intangible |
expenses and costs otherwise allowed as a deduction in |
computing base income, and that were paid, accrued, or |
incurred, directly or indirectly, (i) for taxable |
years ending on or after December 31, 2004, to a |
foreign person who would be a member of the same |
unitary business group but for the fact that the |
|
foreign person's business activity outside the United |
States is 80% or more of that person's total business |
activity and (ii) for taxable years ending on or after |
December 31, 2008, to a person who would be a member of |
the same unitary business group but for the fact that |
the person is prohibited under Section 1501(a)(27) |
from being included in the unitary business group |
because he or she is ordinarily required to apportion |
business income under different subsections of Section |
304. The addition modification required by this |
subparagraph shall be reduced to the extent that |
dividends were included in base income of the unitary |
group for the same taxable year and received by the |
taxpayer or by a member of the taxpayer's unitary |
business group (including amounts included in gross |
income pursuant to Sections 951 through 964 of the |
Internal Revenue Code and amounts included in gross |
income under Section 78 of the Internal Revenue Code) |
with respect to the stock of the same person to whom |
the intangible expenses and costs were directly or |
indirectly paid, incurred, or accrued. The preceding |
sentence shall not apply to the extent that the same |
dividends caused a reduction to the addition |
modification required under Section 203(b)(2)(E-12) of |
this Act.
As used in this subparagraph, the term |
"intangible expenses and costs" includes (1) expenses, |
|
losses, and costs for, or related to, the direct or |
indirect acquisition, use, maintenance or management, |
ownership, sale, exchange, or any other disposition of |
intangible property; (2) losses incurred, directly or |
indirectly, from factoring transactions or discounting |
transactions; (3) royalty, patent, technical, and |
copyright fees; (4) licensing fees; and (5) other |
similar expenses and costs.
For purposes of this |
subparagraph, "intangible property" includes patents, |
patent applications, trade names, trademarks, service |
marks, copyrights, mask works, trade secrets, and |
similar types of intangible assets. |
This paragraph shall not apply to the following: |
(i) any item of intangible expenses or costs |
paid, accrued, or incurred, directly or |
indirectly, from a transaction with a person who |
is subject in a foreign country or state, other |
than a state which requires mandatory unitary |
reporting, to a tax on or measured by net income |
with respect to such item; or |
(ii) any item of intangible expense or cost |
paid, accrued, or incurred, directly or |
indirectly, if the taxpayer can establish, based |
on a preponderance of the evidence, both of the |
following: |
(a) the person during the same taxable |
|
year paid, accrued, or incurred, the |
intangible expense or cost to a person that is |
not a related member, and |
(b) the transaction giving rise to the |
intangible expense or cost between the |
taxpayer and the person did not have as a |
principal purpose the avoidance of Illinois |
income tax, and is paid pursuant to a contract |
or agreement that reflects arm's-length terms; |
or |
(iii) any item of intangible expense or cost |
paid, accrued, or incurred, directly or |
indirectly, from a transaction with a person if |
the taxpayer establishes by clear and convincing |
evidence, that the adjustments are unreasonable; |
or if the taxpayer and the Director agree in |
writing to the application or use of an |
alternative method of apportionment under Section |
304(f);
|
Nothing in this subsection shall preclude the |
Director from making any other adjustment |
otherwise allowed under Section 404 of this Act |
for any tax year beginning after the effective |
date of this amendment provided such adjustment is |
made pursuant to regulation adopted by the |
Department and such regulations provide methods |
|
and standards by which the Department will utilize |
its authority under Section 404 of this Act;
|
(E-14) For taxable years ending on or after |
December 31, 2008, an amount equal to the amount of |
insurance premium expenses and costs otherwise allowed |
as a deduction in computing base income, and that were |
paid, accrued, or incurred, directly or indirectly, to |
a person who would be a member of the same unitary |
business group but for the fact that the person is |
prohibited under Section 1501(a)(27) from being |
included in the unitary business group because he or |
she is ordinarily required to apportion business |
income under different subsections of Section 304. The |
addition modification required by this subparagraph |
shall be reduced to the extent that dividends were |
included in base income of the unitary group for the |
same taxable year and received by the taxpayer or by a |
member of the taxpayer's unitary business group |
(including amounts included in gross income under |
Sections 951 through 964 of the Internal Revenue Code |
and amounts included in gross income under Section 78 |
of the Internal Revenue Code) with respect to the |
stock of the same person to whom the premiums and costs |
were directly or indirectly paid, incurred, or |
accrued. The preceding sentence does not apply to the |
extent that the same dividends caused a reduction to |
|
the addition modification required under Section |
203(b)(2)(E-12) or Section 203(b)(2)(E-13) of this |
Act;
|
(E-15) For taxable years beginning after December |
31, 2008, any deduction for dividends paid by a |
captive real estate investment trust that is allowed |
to a real estate investment trust under Section |
857(b)(2)(B) of the Internal Revenue Code for |
dividends paid; |
(E-16) An amount equal to the credit allowable to |
the taxpayer under Section 218(a) of this Act, |
determined without regard to Section 218(c) of this |
Act; |
(E-17) For taxable years ending on or after |
December 31, 2017, an amount equal to the deduction |
allowed under Section 199 of the Internal Revenue Code |
for the taxable year; |
(E-18) for taxable years beginning after December |
31, 2018, an amount equal to the deduction allowed |
under Section 250(a)(1)(A) of the Internal Revenue |
Code for the taxable year ; . |
(E-19) for taxable years ending on or after June |
30, 2021, an amount equal to the deduction allowed |
under Section 250(a)(1)(B)(i) of the Internal Revenue |
Code for the taxable year; |
(E-20) for taxable years ending on or after June |
|
30, 2021, an amount equal to the deduction allowed |
under Sections 243(e) and 245A(a) of the Internal |
Revenue Code for the taxable year. |
and by deducting from the total so obtained the sum of the |
following
amounts: |
(F) An amount equal to the amount of any tax |
imposed by this Act
which was refunded to the taxpayer |
and included in such total for the
taxable year; |
(G) An amount equal to any amount included in such |
total under
Section 78 of the Internal Revenue Code; |
(H) In the case of a regulated investment company, |
an amount equal
to the amount of exempt interest |
dividends as defined in subsection (b)(5) of Section |
852 of the Internal Revenue Code, paid to shareholders
|
for the taxable year; |
(I) With the exception of any amounts subtracted |
under subparagraph
(J),
an amount equal to the sum of |
all amounts disallowed as
deductions by (i) Sections |
171(a)(2) , and 265(a)(2) and amounts disallowed as
|
interest expense by Section 291(a)(3) of the Internal |
Revenue Code, and all amounts of expenses allocable to |
interest and
disallowed as deductions by Section |
265(a)(1) of the Internal Revenue Code;
and (ii) for |
taxable years
ending on or after August 13, 1999, |
Sections
171(a)(2), 265,
280C, 291(a)(3), and |
832(b)(5)(B)(i) of the Internal Revenue Code, plus, |
|
for tax years ending on or after December 31, 2011, |
amounts disallowed as deductions by Section 45G(e)(3) |
of the Internal Revenue Code and, for taxable years |
ending on or after December 31, 2008, any amount |
included in gross income under Section 87 of the |
Internal Revenue Code and the policyholders' share of |
tax-exempt interest of a life insurance company under |
Section 807(a)(2)(B) of the Internal Revenue Code (in |
the case of a life insurance company with gross income |
from a decrease in reserves for the tax year) or |
Section 807(b)(1)(B) of the Internal Revenue Code (in |
the case of a life insurance company allowed a |
deduction for an increase in reserves for the tax |
year); the
provisions of this
subparagraph are exempt |
from the provisions of Section 250; |
(J) An amount equal to all amounts included in |
such total which are
exempt from taxation by this |
State either by reason of its statutes or
Constitution
|
or by reason of the Constitution, treaties or statutes |
of the United States;
provided that, in the case of any |
statute of this State that exempts income
derived from |
bonds or other obligations from the tax imposed under |
this Act,
the amount exempted shall be the interest |
net of bond premium amortization; |
(K) An amount equal to those dividends included in |
such total
which were paid by a corporation which |
|
conducts
business operations in a River Edge |
Redevelopment Zone or zones created under the River |
Edge Redevelopment Zone Act and conducts substantially |
all of its
operations in a River Edge Redevelopment |
Zone or zones. This subparagraph (K) is exempt from |
the provisions of Section 250; |
(L) An amount equal to those dividends included in |
such total that
were paid by a corporation that |
conducts business operations in a federally
designated |
Foreign Trade Zone or Sub-Zone and that is designated |
a High Impact
Business located in Illinois; provided |
that dividends eligible for the
deduction provided in |
subparagraph (K) of paragraph 2 of this subsection
|
shall not be eligible for the deduction provided under |
this subparagraph
(L); |
(M) For any taxpayer that is a financial |
organization within the meaning
of Section 304(c) of |
this Act, an amount included in such total as interest
|
income from a loan or loans made by such taxpayer to a |
borrower, to the extent
that such a loan is secured by |
property which is eligible for the River Edge |
Redevelopment Zone Investment Credit. To determine the |
portion of a loan or loans that is
secured by property |
eligible for a Section 201(f) investment
credit to the |
borrower, the entire principal amount of the loan or |
loans
between the taxpayer and the borrower should be |
|
divided into the basis of the
Section 201(f) |
investment credit property which secures the
loan or |
loans, using for this purpose the original basis of |
such property on
the date that it was placed in service |
in the River Edge Redevelopment Zone. The subtraction |
modification available to the taxpayer in any
year |
under this subsection shall be that portion of the |
total interest paid
by the borrower with respect to |
such loan attributable to the eligible
property as |
calculated under the previous sentence. This |
subparagraph (M) is exempt from the provisions of |
Section 250; |
(M-1) For any taxpayer that is a financial |
organization within the
meaning of Section 304(c) of |
this Act, an amount included in such total as
interest |
income from a loan or loans made by such taxpayer to a |
borrower,
to the extent that such a loan is secured by |
property which is eligible for
the High Impact |
Business Investment Credit. To determine the portion |
of a
loan or loans that is secured by property eligible |
for a Section 201(h) investment credit to the |
borrower, the entire principal amount of
the loan or |
loans between the taxpayer and the borrower should be |
divided into
the basis of the Section 201(h) |
investment credit property which
secures the loan or |
loans, using for this purpose the original basis of |
|
such
property on the date that it was placed in service |
in a federally designated
Foreign Trade Zone or |
Sub-Zone located in Illinois. No taxpayer that is
|
eligible for the deduction provided in subparagraph |
(M) of paragraph (2) of
this subsection shall be |
eligible for the deduction provided under this
|
subparagraph (M-1). The subtraction modification |
available to taxpayers in
any year under this |
subsection shall be that portion of the total interest
|
paid by the borrower with respect to such loan |
attributable to the eligible
property as calculated |
under the previous sentence; |
(N) Two times any contribution made during the |
taxable year to a
designated zone organization to the |
extent that the contribution (i)
qualifies as a |
charitable contribution under subsection (c) of |
Section 170
of the Internal Revenue Code and (ii) |
must, by its terms, be used for a
project approved by |
the Department of Commerce and Economic Opportunity |
under Section 11 of the Illinois Enterprise Zone Act |
or under Section 10-10 of the River Edge Redevelopment |
Zone Act. This subparagraph (N) is exempt from the |
provisions of Section 250; |
(O) An amount equal to: (i) 85% for taxable years |
ending on or before
December 31, 1992, or, a |
percentage equal to the percentage allowable under
|
|
Section 243(a)(1) of the Internal Revenue Code of 1986 |
for taxable years ending
after December 31, 1992, of |
the amount by which dividends included in taxable
|
income and received from a corporation that is not |
created or organized under
the laws of the United |
States or any state or political subdivision thereof,
|
including, for taxable years ending on or after |
December 31, 1988, dividends
received or deemed |
received or paid or deemed paid under Sections 951 |
through
965 of the Internal Revenue Code, exceed the |
amount of the modification
provided under subparagraph |
(G) of paragraph (2) of this subsection (b) which
is |
related to such dividends, and including, for taxable |
years ending on or after December 31, 2008, dividends |
received from a captive real estate investment trust; |
plus (ii) 100% of the amount by which dividends,
|
included in taxable income and received, including, |
for taxable years ending on
or after December 31, |
1988, dividends received or deemed received or paid or
|
deemed paid under Sections 951 through 964 of the |
Internal Revenue Code and including, for taxable years |
ending on or after December 31, 2008, dividends |
received from a captive real estate investment trust, |
from
any such corporation specified in clause (i) that |
would but for the provisions
of Section 1504(b)(3) of |
the Internal Revenue Code be treated as a member of
the |
|
affiliated group which includes the dividend |
recipient, exceed the amount
of the modification |
provided under subparagraph (G) of paragraph (2) of |
this
subsection (b) which is related to such |
dividends. For taxable years ending on or after June |
30, 2021, (i) for purposes of this subparagraph, the |
term "dividend" does not include any amount treated as |
a dividend under Section 1248 of the Internal Revenue |
Code, and (ii) this subparagraph shall not apply to |
dividends for which a deduction is allowed under |
Section 245(a) of the Internal Revenue Code. This |
subparagraph (O) is exempt from the provisions of |
Section 250 of this Act; |
(P) An amount equal to any contribution made to a |
job training project
established pursuant to the Tax |
Increment Allocation Redevelopment Act; |
(Q) An amount equal to the amount of the deduction |
used to compute the
federal income tax credit for |
restoration of substantial amounts held under
claim of |
right for the taxable year pursuant to Section 1341 of |
the
Internal Revenue Code; |
(R) On and after July 20, 1999, in the case of an |
attorney-in-fact with respect to whom an
interinsurer |
or a reciprocal insurer has made the election under |
Section 835 of
the Internal Revenue Code, 26 U.S.C. |
835, an amount equal to the excess, if
any, of the |
|
amounts paid or incurred by that interinsurer or |
reciprocal insurer
in the taxable year to the |
attorney-in-fact over the deduction allowed to that
|
interinsurer or reciprocal insurer with respect to the |
attorney-in-fact under
Section 835(b) of the Internal |
Revenue Code for the taxable year; the provisions of |
this subparagraph are exempt from the provisions of |
Section 250; |
(S) For taxable years ending on or after December |
31, 1997, in the
case of a Subchapter
S corporation, an |
amount equal to all amounts of income allocable to a
|
shareholder subject to the Personal Property Tax |
Replacement Income Tax imposed
by subsections (c) and |
(d) of Section 201 of this Act, including amounts
|
allocable to organizations exempt from federal income |
tax by reason of Section
501(a) of the Internal |
Revenue Code. This subparagraph (S) is exempt from
the |
provisions of Section 250; |
(T) For taxable years 2001 and thereafter, for the |
taxable year in
which the bonus depreciation deduction
|
is taken on the taxpayer's federal income tax return |
under
subsection (k) of Section 168 of the Internal |
Revenue Code and for each
applicable taxable year |
thereafter, an amount equal to "x", where: |
(1) "y" equals the amount of the depreciation |
deduction taken for the
taxable year
on the |
|
taxpayer's federal income tax return on property |
for which the bonus
depreciation deduction
was |
taken in any year under subsection (k) of Section |
168 of the Internal
Revenue Code, but not |
including the bonus depreciation deduction; |
(2) for taxable years ending on or before |
December 31, 2005, "x" equals "y" multiplied by 30 |
and then divided by 70 (or "y"
multiplied by |
0.429); and |
(3) for taxable years ending after December |
31, 2005: |
(i) for property on which a bonus |
depreciation deduction of 30% of the adjusted |
basis was taken, "x" equals "y" multiplied by |
30 and then divided by 70 (or "y"
multiplied |
by 0.429); and |
(ii) for property on which a bonus |
depreciation deduction of 50% of the adjusted |
basis was taken, "x" equals "y" multiplied by |
1.0 ; . |
(iii) for property on which a bonus |
depreciation deduction of 100% of the adjusted |
basis was taken in a taxable year ending on or |
after December 31, 2021, "x" equals the |
depreciation deduction that would be allowed |
on that property if the taxpayer had made the |
|
election under Section 168(k)(7) of the |
Internal Revenue Code to not claim bonus |
deprecation on that property; and |
(iv) for property on which a bonus |
depreciation deduction of a percentage other |
than 30%, 50% or 100% of the adjusted basis |
was taken in a taxable year ending on or after |
December 31, 2021, "x" equals "y" multiplied |
by 100 times the percentage bonus depreciation |
on the property (that is, 100(bonus%)) and |
then divided by 100 times 1 minus the |
percentage bonus depreciation on the property |
(that is, 100(1–bonus%)). |
The aggregate amount deducted under this |
subparagraph in all taxable
years for any one piece of |
property may not exceed the amount of the bonus
|
depreciation deduction
taken on that property on the |
taxpayer's federal income tax return under
subsection |
(k) of Section 168 of the Internal Revenue Code. This |
subparagraph (T) is exempt from the provisions of |
Section 250; |
(U) If the taxpayer sells, transfers, abandons, or |
otherwise disposes of
property for which the taxpayer |
was required in any taxable year to make an
addition |
modification under subparagraph (E-10), then an amount |
equal to that
addition modification. |
|
If the taxpayer continues to own property through |
the last day of the last tax year for which a |
subtraction is allowed with respect to that property |
under subparagraph (T) the taxpayer may claim a |
depreciation deduction for federal income tax purposes |
and for which the taxpayer was required in any taxable |
year to make an addition modification under |
subparagraph (E-10), then an amount equal to that |
addition modification.
|
The taxpayer is allowed to take the deduction |
under this subparagraph
only once with respect to any |
one piece of property. |
This subparagraph (U) is exempt from the |
provisions of Section 250; |
(V) The amount of: (i) any interest income (net of |
the deductions allocable thereto) taken into account |
for the taxable year with respect to a transaction |
with a taxpayer that is required to make an addition |
modification with respect to such transaction under |
Section 203(a)(2)(D-17), 203(b)(2)(E-12), |
203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed |
the amount of such addition modification,
(ii) any |
income from intangible property (net of the deductions |
allocable thereto) taken into account for the taxable |
year with respect to a transaction with a taxpayer |
that is required to make an addition modification with |
|
respect to such transaction under Section |
203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or |
203(d)(2)(D-8), but not to exceed the amount of such |
addition modification, and (iii) any insurance premium |
income (net of deductions allocable thereto) taken |
into account for the taxable year with respect to a |
transaction with a taxpayer that is required to make |
an addition modification with respect to such |
transaction under Section 203(a)(2)(D-19), Section |
203(b)(2)(E-14), Section 203(c)(2)(G-14), or Section |
203(d)(2)(D-9), but not to exceed the amount of that |
addition modification. This subparagraph (V) is exempt |
from the provisions of Section 250;
|
(W) An amount equal to the interest income taken |
into account for the taxable year (net of the |
deductions allocable thereto) with respect to |
transactions with (i) a foreign person who would be a |
member of the taxpayer's unitary business group but |
for the fact that the foreign person's business |
activity outside the United States is 80% or more of |
that person's total business activity and (ii) for |
taxable years ending on or after December 31, 2008, to |
a person who would be a member of the same unitary |
business group but for the fact that the person is |
prohibited under Section 1501(a)(27) from being |
included in the unitary business group because he or |
|
she is ordinarily required to apportion business |
income under different subsections of Section 304, but |
not to exceed the addition modification required to be |
made for the same taxable year under Section |
203(b)(2)(E-12) for interest paid, accrued, or |
incurred, directly or indirectly, to the same person. |
This subparagraph (W) is exempt from the provisions of |
Section 250;
|
(X) An amount equal to the income from intangible |
property taken into account for the taxable year (net |
of the deductions allocable thereto) with respect to |
transactions with (i) a foreign person who would be a |
member of the taxpayer's unitary business group but |
for the fact that the foreign person's business |
activity outside the United States is 80% or more of |
that person's total business activity and (ii) for |
taxable years ending on or after December 31, 2008, to |
a person who would be a member of the same unitary |
business group but for the fact that the person is |
prohibited under Section 1501(a)(27) from being |
included in the unitary business group because he or |
she is ordinarily required to apportion business |
income under different subsections of Section 304, but |
not to exceed the addition modification required to be |
made for the same taxable year under Section |
203(b)(2)(E-13) for intangible expenses and costs |
|
paid, accrued, or incurred, directly or indirectly, to |
the same foreign person. This subparagraph (X) is |
exempt from the provisions of Section 250;
|
(Y) For taxable years ending on or after December |
31, 2011, in the case of a taxpayer who was required to |
add back any insurance premiums under Section |
203(b)(2)(E-14), such taxpayer may elect to subtract |
that part of a reimbursement received from the |
insurance company equal to the amount of the expense |
or loss (including expenses incurred by the insurance |
company) that would have been taken into account as a |
deduction for federal income tax purposes if the |
expense or loss had been uninsured. If a taxpayer |
makes the election provided for by this subparagraph |
(Y), the insurer to which the premiums were paid must |
add back to income the amount subtracted by the |
taxpayer pursuant to this subparagraph (Y). This |
subparagraph (Y) is exempt from the provisions of |
Section 250; and |
(Z) The difference between the nondeductible |
controlled foreign corporation dividends under Section |
965(e)(3) of the Internal Revenue Code over the |
taxable income of the taxpayer, computed without |
regard to Section 965(e)(2)(A) of the Internal Revenue |
Code, and without regard to any net operating loss |
deduction. This subparagraph (Z) is exempt from the |
|
provisions of Section 250. |
(3) Special rule. For purposes of paragraph (2)(A), |
"gross income"
in the case of a life insurance company, |
for tax years ending on and after
December 31, 1994,
and |
prior to December 31, 2011, shall mean the gross |
investment income for the taxable year and, for tax years |
ending on or after December 31, 2011, shall mean all |
amounts included in life insurance gross income under |
Section 803(a)(3) of the Internal Revenue Code.
|
(c) Trusts and estates. |
(1) In general. In the case of a trust or estate, base |
income means
an amount equal to the taxpayer's taxable |
income for the taxable year as
modified by paragraph (2). |
(2) Modifications. Subject to the provisions of |
paragraph (3), the
taxable income referred to in paragraph |
(1) shall be modified by adding
thereto the sum of the |
following amounts: |
(A) An amount equal to all amounts paid or accrued |
to the taxpayer
as interest or dividends during the |
taxable year to the extent excluded
from gross income |
in the computation of taxable income; |
(B) In the case of (i) an estate, $600; (ii) a |
trust which, under
its governing instrument, is |
required to distribute all of its income
currently, |
$300; and (iii) any other trust, $100, but in each such |
|
case,
only to the extent such amount was deducted in |
the computation of
taxable income; |
(C) An amount equal to the amount of tax imposed by |
this Act to the
extent deducted from gross income in |
the computation of taxable income
for the taxable |
year; |
(D) The amount of any net operating loss deduction |
taken in arriving at
taxable income, other than a net |
operating loss carried forward from a
taxable year |
ending prior to December 31, 1986; |
(E) For taxable years in which a net operating |
loss carryback or
carryforward from a taxable year |
ending prior to December 31, 1986 is an
element of |
taxable income under paragraph (1) of subsection (e) |
or subparagraph
(E) of paragraph (2) of subsection |
(e), the amount by which addition
modifications other |
than those provided by this subparagraph (E) exceeded
|
subtraction modifications in such taxable year, with |
the following limitations
applied in the order that |
they are listed: |
(i) the addition modification relating to the |
net operating loss
carried back or forward to the |
taxable year from any taxable year ending
prior to |
December 31, 1986 shall be reduced by the amount |
of addition
modification under this subparagraph |
(E) which related to that net
operating loss and |
|
which was taken into account in calculating the |
base
income of an earlier taxable year, and |
(ii) the addition modification relating to the |
net operating loss
carried back or forward to the |
taxable year from any taxable year ending
prior to |
December 31, 1986 shall not exceed the amount of |
such carryback or
carryforward; |
For taxable years in which there is a net |
operating loss carryback or
carryforward from more |
than one other taxable year ending prior to December
|
31, 1986, the addition modification provided in this |
subparagraph (E) shall
be the sum of the amounts |
computed independently under the preceding
provisions |
of this subparagraph (E) for each such taxable year; |
(F) For taxable years ending on or after January |
1, 1989, an amount
equal to the tax deducted pursuant |
to Section 164 of the Internal Revenue
Code if the |
trust or estate is claiming the same tax for purposes |
of the
Illinois foreign tax credit under Section 601 |
of this Act; |
(G) An amount equal to the amount of the capital |
gain deduction
allowable under the Internal Revenue |
Code, to the extent deducted from
gross income in the |
computation of taxable income; |
(G-5) For taxable years ending after December 31, |
1997, an
amount equal to any eligible remediation |
|
costs that the trust or estate
deducted in computing |
adjusted gross income and for which the trust
or |
estate claims a credit under subsection (l) of Section |
201; |
(G-10) For taxable years 2001 and thereafter, an |
amount equal to the
bonus depreciation deduction taken |
on the taxpayer's federal income tax return for the |
taxable
year under subsection (k) of Section 168 of |
the Internal Revenue Code; and |
(G-11) If the taxpayer sells, transfers, abandons, |
or otherwise disposes of property for which the |
taxpayer was required in any taxable year to
make an |
addition modification under subparagraph (G-10), then |
an amount equal
to the aggregate amount of the |
deductions taken in all taxable
years under |
subparagraph (R) with respect to that property. |
If the taxpayer continues to own property through |
the last day of the last tax year for which a |
subtraction is allowed with respect to that property |
under subparagraph (R) the taxpayer may claim a |
depreciation deduction for federal income tax purposes |
and for which the taxpayer was allowed in any taxable |
year to make a subtraction modification under |
subparagraph (R), then an amount equal to that |
subtraction modification.
|
The taxpayer is required to make the addition |
|
modification under this
subparagraph
only once with |
respect to any one piece of property; |
(G-12) An amount equal to the amount otherwise |
allowed as a deduction in computing base income for |
interest paid, accrued, or incurred, directly or |
indirectly, (i) for taxable years ending on or after |
December 31, 2004, to a foreign person who would be a |
member of the same unitary business group but for the |
fact that the foreign person's business activity |
outside the United States is 80% or more of the foreign |
person's total business activity and (ii) for taxable |
years ending on or after December 31, 2008, to a person |
who would be a member of the same unitary business |
group but for the fact that the person is prohibited |
under Section 1501(a)(27) from being included in the |
unitary business group because he or she is ordinarily |
required to apportion business income under different |
subsections of Section 304. The addition modification |
required by this subparagraph shall be reduced to the |
extent that dividends were included in base income of |
the unitary group for the same taxable year and |
received by the taxpayer or by a member of the |
taxpayer's unitary business group (including amounts |
included in gross income pursuant to Sections 951 |
through 964 of the Internal Revenue Code and amounts |
included in gross income under Section 78 of the |
|
Internal Revenue Code) with respect to the stock of |
the same person to whom the interest was paid, |
accrued, or incurred.
|
This paragraph shall not apply to the following:
|
(i) an item of interest paid, accrued, or |
incurred, directly or indirectly, to a person who |
is subject in a foreign country or state, other |
than a state which requires mandatory unitary |
reporting, to a tax on or measured by net income |
with respect to such interest; or |
(ii) an item of interest paid, accrued, or |
incurred, directly or indirectly, to a person if |
the taxpayer can establish, based on a |
preponderance of the evidence, both of the |
following: |
(a) the person, during the same taxable |
year, paid, accrued, or incurred, the interest |
to a person that is not a related member, and |
(b) the transaction giving rise to the |
interest expense between the taxpayer and the |
person did not have as a principal purpose the |
avoidance of Illinois income tax, and is paid |
pursuant to a contract or agreement that |
reflects an arm's-length interest rate and |
terms; or
|
(iii) the taxpayer can establish, based on |
|
clear and convincing evidence, that the interest |
paid, accrued, or incurred relates to a contract |
or agreement entered into at arm's-length rates |
and terms and the principal purpose for the |
payment is not federal or Illinois tax avoidance; |
or
|
(iv) an item of interest paid, accrued, or |
incurred, directly or indirectly, to a person if |
the taxpayer establishes by clear and convincing |
evidence that the adjustments are unreasonable; or |
if the taxpayer and the Director agree in writing |
to the application or use of an alternative method |
of apportionment under Section 304(f).
|
Nothing in this subsection shall preclude the |
Director from making any other adjustment |
otherwise allowed under Section 404 of this Act |
for any tax year beginning after the effective |
date of this amendment provided such adjustment is |
made pursuant to regulation adopted by the |
Department and such regulations provide methods |
and standards by which the Department will utilize |
its authority under Section 404 of this Act;
|
(G-13) An amount equal to the amount of intangible |
expenses and costs otherwise allowed as a deduction in |
computing base income, and that were paid, accrued, or |
incurred, directly or indirectly, (i) for taxable |
|
years ending on or after December 31, 2004, to a |
foreign person who would be a member of the same |
unitary business group but for the fact that the |
foreign person's business activity outside the United |
States is 80% or more of that person's total business |
activity and (ii) for taxable years ending on or after |
December 31, 2008, to a person who would be a member of |
the same unitary business group but for the fact that |
the person is prohibited under Section 1501(a)(27) |
from being included in the unitary business group |
because he or she is ordinarily required to apportion |
business income under different subsections of Section |
304. The addition modification required by this |
subparagraph shall be reduced to the extent that |
dividends were included in base income of the unitary |
group for the same taxable year and received by the |
taxpayer or by a member of the taxpayer's unitary |
business group (including amounts included in gross |
income pursuant to Sections 951 through 964 of the |
Internal Revenue Code and amounts included in gross |
income under Section 78 of the Internal Revenue Code) |
with respect to the stock of the same person to whom |
the intangible expenses and costs were directly or |
indirectly paid, incurred, or accrued. The preceding |
sentence shall not apply to the extent that the same |
dividends caused a reduction to the addition |
|
modification required under Section 203(c)(2)(G-12) of |
this Act. As used in this subparagraph, the term |
"intangible expenses and costs" includes: (1) |
expenses, losses, and costs for or related to the |
direct or indirect acquisition, use, maintenance or |
management, ownership, sale, exchange, or any other |
disposition of intangible property; (2) losses |
incurred, directly or indirectly, from factoring |
transactions or discounting transactions; (3) royalty, |
patent, technical, and copyright fees; (4) licensing |
fees; and (5) other similar expenses and costs. For |
purposes of this subparagraph, "intangible property" |
includes patents, patent applications, trade names, |
trademarks, service marks, copyrights, mask works, |
trade secrets, and similar types of intangible assets. |
This paragraph shall not apply to the following: |
(i) any item of intangible expenses or costs |
paid, accrued, or incurred, directly or |
indirectly, from a transaction with a person who |
is subject in a foreign country or state, other |
than a state which requires mandatory unitary |
reporting, to a tax on or measured by net income |
with respect to such item; or |
(ii) any item of intangible expense or cost |
paid, accrued, or incurred, directly or |
indirectly, if the taxpayer can establish, based |
|
on a preponderance of the evidence, both of the |
following: |
(a) the person during the same taxable |
year paid, accrued, or incurred, the |
intangible expense or cost to a person that is |
not a related member, and |
(b) the transaction giving rise to the |
intangible expense or cost between the |
taxpayer and the person did not have as a |
principal purpose the avoidance of Illinois |
income tax, and is paid pursuant to a contract |
or agreement that reflects arm's-length terms; |
or |
(iii) any item of intangible expense or cost |
paid, accrued, or incurred, directly or |
indirectly, from a transaction with a person if |
the taxpayer establishes by clear and convincing |
evidence, that the adjustments are unreasonable; |
or if the taxpayer and the Director agree in |
writing to the application or use of an |
alternative method of apportionment under Section |
304(f);
|
Nothing in this subsection shall preclude the |
Director from making any other adjustment |
otherwise allowed under Section 404 of this Act |
for any tax year beginning after the effective |
|
date of this amendment provided such adjustment is |
made pursuant to regulation adopted by the |
Department and such regulations provide methods |
and standards by which the Department will utilize |
its authority under Section 404 of this Act;
|
(G-14) For taxable years ending on or after |
December 31, 2008, an amount equal to the amount of |
insurance premium expenses and costs otherwise allowed |
as a deduction in computing base income, and that were |
paid, accrued, or incurred, directly or indirectly, to |
a person who would be a member of the same unitary |
business group but for the fact that the person is |
prohibited under Section 1501(a)(27) from being |
included in the unitary business group because he or |
she is ordinarily required to apportion business |
income under different subsections of Section 304. The |
addition modification required by this subparagraph |
shall be reduced to the extent that dividends were |
included in base income of the unitary group for the |
same taxable year and received by the taxpayer or by a |
member of the taxpayer's unitary business group |
(including amounts included in gross income under |
Sections 951 through 964 of the Internal Revenue Code |
and amounts included in gross income under Section 78 |
of the Internal Revenue Code) with respect to the |
stock of the same person to whom the premiums and costs |
|
were directly or indirectly paid, incurred, or |
accrued. The preceding sentence does not apply to the |
extent that the same dividends caused a reduction to |
the addition modification required under Section |
203(c)(2)(G-12) or Section 203(c)(2)(G-13) of this |
Act; |
(G-15) An amount equal to the credit allowable to |
the taxpayer under Section 218(a) of this Act, |
determined without regard to Section 218(c) of this |
Act; |
(G-16) For taxable years ending on or after |
December 31, 2017, an amount equal to the deduction |
allowed under Section 199 of the Internal Revenue Code |
for the taxable year; |
and by deducting from the total so obtained the sum of the |
following
amounts: |
(H) An amount equal to all amounts included in |
such total pursuant
to the provisions of Sections |
402(a), 402(c), 403(a), 403(b), 406(a), 407(a)
and 408 |
of the Internal Revenue Code or included in such total |
as
distributions under the provisions of any |
retirement or disability plan for
employees of any |
governmental agency or unit, or retirement payments to
|
retired partners, which payments are excluded in |
computing net earnings
from self employment by Section |
1402 of the Internal Revenue Code and
regulations |
|
adopted pursuant thereto; |
(I) The valuation limitation amount; |
(J) An amount equal to the amount of any tax |
imposed by this Act
which was refunded to the taxpayer |
and included in such total for the
taxable year; |
(K) An amount equal to all amounts included in |
taxable income as
modified by subparagraphs (A), (B), |
(C), (D), (E), (F) and (G) which
are exempt from |
taxation by this State either by reason of its |
statutes or
Constitution
or by reason of the |
Constitution, treaties or statutes of the United |
States;
provided that, in the case of any statute of |
this State that exempts income
derived from bonds or |
other obligations from the tax imposed under this Act,
|
the amount exempted shall be the interest net of bond |
premium amortization; |
(L) With the exception of any amounts subtracted |
under subparagraph
(K),
an amount equal to the sum of |
all amounts disallowed as
deductions by (i) Sections |
171(a)(2) and 265(a)(2) of the Internal Revenue
Code, |
and all amounts of expenses allocable
to interest and |
disallowed as deductions by Section 265(a)(1) of the |
Internal
Revenue Code;
and (ii) for taxable years
|
ending on or after August 13, 1999, Sections
|
171(a)(2), 265,
280C, and 832(b)(5)(B)(i) of the |
Internal Revenue Code, plus, (iii) for taxable years |
|
ending on or after December 31, 2011, Section |
45G(e)(3) of the Internal Revenue Code and, for |
taxable years ending on or after December 31, 2008, |
any amount included in gross income under Section 87 |
of the Internal Revenue Code; the provisions of this
|
subparagraph are exempt from the provisions of Section |
250; |
(M) An amount equal to those dividends included in |
such total
which were paid by a corporation which |
conducts business operations in a River Edge |
Redevelopment Zone or zones created under the River |
Edge Redevelopment Zone Act and
conducts substantially |
all of its operations in a River Edge Redevelopment |
Zone or zones. This subparagraph (M) is exempt from |
the provisions of Section 250; |
(N) An amount equal to any contribution made to a |
job training
project established pursuant to the Tax |
Increment Allocation
Redevelopment Act; |
(O) An amount equal to those dividends included in |
such total
that were paid by a corporation that |
conducts business operations in a
federally designated |
Foreign Trade Zone or Sub-Zone and that is designated
|
a High Impact Business located in Illinois; provided |
that dividends eligible
for the deduction provided in |
subparagraph (M) of paragraph (2) of this
subsection |
shall not be eligible for the deduction provided under |
|
this
subparagraph (O); |
(P) An amount equal to the amount of the deduction |
used to compute the
federal income tax credit for |
restoration of substantial amounts held under
claim of |
right for the taxable year pursuant to Section 1341 of |
the
Internal Revenue Code; |
(Q) For taxable year 1999 and thereafter, an |
amount equal to the
amount of any
(i) distributions, |
to the extent includible in gross income for
federal |
income tax purposes, made to the taxpayer because of
|
his or her status as a victim of
persecution for racial |
or religious reasons by Nazi Germany or any other Axis
|
regime or as an heir of the victim and (ii) items
of |
income, to the extent
includible in gross income for |
federal income tax purposes, attributable to,
derived |
from or in any way related to assets stolen from, |
hidden from, or
otherwise lost to a victim of
|
persecution for racial or religious reasons by Nazi
|
Germany or any other Axis regime
immediately prior to, |
during, and immediately after World War II, including,
|
but
not limited to, interest on the proceeds |
receivable as insurance
under policies issued to a |
victim of persecution for racial or religious
reasons |
by Nazi Germany or any other Axis regime by European |
insurance
companies
immediately prior to and during |
World War II;
provided, however, this subtraction from |
|
federal adjusted gross income does not
apply to assets |
acquired with such assets or with the proceeds from |
the sale of
such assets; provided, further, this |
paragraph shall only apply to a taxpayer
who was the |
first recipient of such assets after their recovery |
and who is a
victim of
persecution for racial or |
religious reasons
by Nazi Germany or any other Axis |
regime or as an heir of the victim. The
amount of and |
the eligibility for any public assistance, benefit, or
|
similar entitlement is not affected by the inclusion |
of items (i) and (ii) of
this paragraph in gross income |
for federal income tax purposes.
This paragraph is |
exempt from the provisions of Section 250; |
(R) For taxable years 2001 and thereafter, for the |
taxable year in
which the bonus depreciation deduction
|
is taken on the taxpayer's federal income tax return |
under
subsection (k) of Section 168 of the Internal |
Revenue Code and for each
applicable taxable year |
thereafter, an amount equal to "x", where: |
(1) "y" equals the amount of the depreciation |
deduction taken for the
taxable year
on the |
taxpayer's federal income tax return on property |
for which the bonus
depreciation deduction
was |
taken in any year under subsection (k) of Section |
168 of the Internal
Revenue Code, but not |
including the bonus depreciation deduction; |
|
(2) for taxable years ending on or before |
December 31, 2005, "x" equals "y" multiplied by 30 |
and then divided by 70 (or "y"
multiplied by |
0.429); and |
(3) for taxable years ending after December |
31, 2005: |
(i) for property on which a bonus |
depreciation deduction of 30% of the adjusted |
basis was taken, "x" equals "y" multiplied by |
30 and then divided by 70 (or "y"
multiplied |
by 0.429); and |
(ii) for property on which a bonus |
depreciation deduction of 50% of the adjusted |
basis was taken, "x" equals "y" multiplied by |
1.0 ; . |
(iii) for property on which a bonus |
depreciation deduction of 100% of the adjusted |
basis was taken in a taxable year ending on or |
after December 31, 2021, "x" equals the |
depreciation deduction that would be allowed |
on that property if the taxpayer had made the |
election under Section 168(k)(7) of the |
Internal Revenue Code to not claim bonus |
deprecation on that property; and |
(iv) for property on which a bonus |
depreciation deduction of a percentage other |
|
than 30%, 50% or 100% of the adjusted basis |
was taken in a taxable year ending on or after |
December 31, 2021, "x" equals "y" multiplied |
by 100 times the percentage bonus depreciation |
on the property (that is, 100(bonus%)) and |
then divided by 100 times 1 minus the |
percentage bonus depreciation on the property |
(that is, 100(1–bonus%)). |
The aggregate amount deducted under this |
subparagraph in all taxable
years for any one piece of |
property may not exceed the amount of the bonus
|
depreciation deduction
taken on that property on the |
taxpayer's federal income tax return under
subsection |
(k) of Section 168 of the Internal Revenue Code. This |
subparagraph (R) is exempt from the provisions of |
Section 250; |
(S) If the taxpayer sells, transfers, abandons, or |
otherwise disposes of
property for which the taxpayer |
was required in any taxable year to make an
addition |
modification under subparagraph (G-10), then an amount |
equal to that
addition modification. |
If the taxpayer continues to own property through |
the last day of the last tax year for which a |
subtraction is allowed with respect to that property |
under subparagraph (R) the taxpayer may claim a |
depreciation deduction for federal income tax purposes |
|
and for which the taxpayer was required in any taxable |
year to make an addition modification under |
subparagraph (G-10), then an amount equal to that |
addition modification.
|
The taxpayer is allowed to take the deduction |
under this subparagraph
only once with respect to any |
one piece of property. |
This subparagraph (S) is exempt from the |
provisions of Section 250; |
(T) The amount of (i) any interest income (net of |
the deductions allocable thereto) taken into account |
for the taxable year with respect to a transaction |
with a taxpayer that is required to make an addition |
modification with respect to such transaction under |
Section 203(a)(2)(D-17), 203(b)(2)(E-12), |
203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed |
the amount of such addition modification and
(ii) any |
income from intangible property (net of the deductions |
allocable thereto) taken into account for the taxable |
year with respect to a transaction with a taxpayer |
that is required to make an addition modification with |
respect to such transaction under Section |
203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or |
203(d)(2)(D-8), but not to exceed the amount of such |
addition modification. This subparagraph (T) is exempt |
from the provisions of Section 250;
|
|
(U) An amount equal to the interest income taken |
into account for the taxable year (net of the |
deductions allocable thereto) with respect to |
transactions with (i) a foreign person who would be a |
member of the taxpayer's unitary business group but |
for the fact the foreign person's business activity |
outside the United States is 80% or more of that |
person's total business activity and (ii) for taxable |
years ending on or after December 31, 2008, to a person |
who would be a member of the same unitary business |
group but for the fact that the person is prohibited |
under Section 1501(a)(27) from being included in the |
unitary business group because he or she is ordinarily |
required to apportion business income under different |
subsections of Section 304, but not to exceed the |
addition modification required to be made for the same |
taxable year under Section 203(c)(2)(G-12) for |
interest paid, accrued, or incurred, directly or |
indirectly, to the same person. This subparagraph (U) |
is exempt from the provisions of Section 250; |
(V) An amount equal to the income from intangible |
property taken into account for the taxable year (net |
of the deductions allocable thereto) with respect to |
transactions with (i) a foreign person who would be a |
member of the taxpayer's unitary business group but |
for the fact that the foreign person's business |
|
activity outside the United States is 80% or more of |
that person's total business activity and (ii) for |
taxable years ending on or after December 31, 2008, to |
a person who would be a member of the same unitary |
business group but for the fact that the person is |
prohibited under Section 1501(a)(27) from being |
included in the unitary business group because he or |
she is ordinarily required to apportion business |
income under different subsections of Section 304, but |
not to exceed the addition modification required to be |
made for the same taxable year under Section |
203(c)(2)(G-13) for intangible expenses and costs |
paid, accrued, or incurred, directly or indirectly, to |
the same foreign person. This subparagraph (V) is |
exempt from the provisions of Section 250;
|
(W) in the case of an estate, an amount equal to |
all amounts included in such total pursuant to the |
provisions of Section 111 of the Internal Revenue Code |
as a recovery of items previously deducted by the |
decedent from adjusted gross income in the computation |
of taxable income. This subparagraph (W) is exempt |
from Section 250; |
(X) an amount equal to the refund included in such |
total of any tax deducted for federal income tax |
purposes, to the extent that deduction was added back |
under subparagraph (F). This subparagraph (X) is |
|
exempt from the provisions of Section 250; |
(Y) For taxable years ending on or after December |
31, 2011, in the case of a taxpayer who was required to |
add back any insurance premiums under Section |
203(c)(2)(G-14), such taxpayer may elect to subtract |
that part of a reimbursement received from the |
insurance company equal to the amount of the expense |
or loss (including expenses incurred by the insurance |
company) that would have been taken into account as a |
deduction for federal income tax purposes if the |
expense or loss had been uninsured. If a taxpayer |
makes the election provided for by this subparagraph |
(Y), the insurer to which the premiums were paid must |
add back to income the amount subtracted by the |
taxpayer pursuant to this subparagraph (Y). This |
subparagraph (Y) is exempt from the provisions of |
Section 250; and |
(Z) For taxable years beginning after December 31, |
2018 and before January 1, 2026, the amount of excess |
business loss of the taxpayer disallowed as a |
deduction by Section 461(l)(1)(B) of the Internal |
Revenue Code. |
(3) Limitation. The amount of any modification |
otherwise required
under this subsection shall, under |
regulations prescribed by the
Department, be adjusted by |
any amounts included therein which were
properly paid, |
|
credited, or required to be distributed, or permanently |
set
aside for charitable purposes pursuant to Internal |
Revenue Code Section
642(c) during the taxable year.
|
(d) Partnerships. |
(1) In general. In the case of a partnership, base |
income means an
amount equal to the taxpayer's taxable |
income for the taxable year as
modified by paragraph (2). |
(2) Modifications. The taxable income referred to in |
paragraph (1)
shall be modified by adding thereto the sum |
of the following amounts: |
(A) An amount equal to all amounts paid or accrued |
to the taxpayer as
interest or dividends during the |
taxable year to the extent excluded from
gross income |
in the computation of taxable income; |
(B) An amount equal to the amount of tax imposed by |
this Act to the
extent deducted from gross income for |
the taxable year; |
(C) The amount of deductions allowed to the |
partnership pursuant to
Section 707 (c) of the |
Internal Revenue Code in calculating its taxable |
income; |
(D) An amount equal to the amount of the capital |
gain deduction
allowable under the Internal Revenue |
Code, to the extent deducted from
gross income in the |
computation of taxable income; |
|
(D-5) For taxable years 2001 and thereafter, an |
amount equal to the
bonus depreciation deduction taken |
on the taxpayer's federal income tax return for the |
taxable
year under subsection (k) of Section 168 of |
the Internal Revenue Code; |
(D-6) If the taxpayer sells, transfers, abandons, |
or otherwise disposes of
property for which the |
taxpayer was required in any taxable year to make an
|
addition modification under subparagraph (D-5), then |
an amount equal to the
aggregate amount of the |
deductions taken in all taxable years
under |
subparagraph (O) with respect to that property. |
If the taxpayer continues to own property through |
the last day of the last tax year for which a |
subtraction is allowed with respect to that property |
under subparagraph (O) the taxpayer may claim a |
depreciation deduction for federal income tax purposes |
and for which the taxpayer was allowed in any taxable |
year to make a subtraction modification under |
subparagraph (O), then an amount equal to that |
subtraction modification.
|
The taxpayer is required to make the addition |
modification under this
subparagraph
only once with |
respect to any one piece of property; |
(D-7) An amount equal to the amount otherwise |
allowed as a deduction in computing base income for |
|
interest paid, accrued, or incurred, directly or |
indirectly, (i) for taxable years ending on or after |
December 31, 2004, to a foreign person who would be a |
member of the same unitary business group but for the |
fact the foreign person's business activity outside |
the United States is 80% or more of the foreign |
person's total business activity and (ii) for taxable |
years ending on or after December 31, 2008, to a person |
who would be a member of the same unitary business |
group but for the fact that the person is prohibited |
under Section 1501(a)(27) from being included in the |
unitary business group because he or she is ordinarily |
required to apportion business income under different |
subsections of Section 304. The addition modification |
required by this subparagraph shall be reduced to the |
extent that dividends were included in base income of |
the unitary group for the same taxable year and |
received by the taxpayer or by a member of the |
taxpayer's unitary business group (including amounts |
included in gross income pursuant to Sections 951 |
through 964 of the Internal Revenue Code and amounts |
included in gross income under Section 78 of the |
Internal Revenue Code) with respect to the stock of |
the same person to whom the interest was paid, |
accrued, or incurred.
|
This paragraph shall not apply to the following:
|
|
(i) an item of interest paid, accrued, or |
incurred, directly or indirectly, to a person who |
is subject in a foreign country or state, other |
than a state which requires mandatory unitary |
reporting, to a tax on or measured by net income |
with respect to such interest; or |
(ii) an item of interest paid, accrued, or |
incurred, directly or indirectly, to a person if |
the taxpayer can establish, based on a |
preponderance of the evidence, both of the |
following: |
(a) the person, during the same taxable |
year, paid, accrued, or incurred, the interest |
to a person that is not a related member, and |
(b) the transaction giving rise to the |
interest expense between the taxpayer and the |
person did not have as a principal purpose the |
avoidance of Illinois income tax, and is paid |
pursuant to a contract or agreement that |
reflects an arm's-length interest rate and |
terms; or
|
(iii) the taxpayer can establish, based on |
clear and convincing evidence, that the interest |
paid, accrued, or incurred relates to a contract |
or agreement entered into at arm's-length rates |
and terms and the principal purpose for the |
|
payment is not federal or Illinois tax avoidance; |
or
|
(iv) an item of interest paid, accrued, or |
incurred, directly or indirectly, to a person if |
the taxpayer establishes by clear and convincing |
evidence that the adjustments are unreasonable; or |
if the taxpayer and the Director agree in writing |
to the application or use of an alternative method |
of apportionment under Section 304(f).
|
Nothing in this subsection shall preclude the |
Director from making any other adjustment |
otherwise allowed under Section 404 of this Act |
for any tax year beginning after the effective |
date of this amendment provided such adjustment is |
made pursuant to regulation adopted by the |
Department and such regulations provide methods |
and standards by which the Department will utilize |
its authority under Section 404 of this Act; and
|
(D-8) An amount equal to the amount of intangible |
expenses and costs otherwise allowed as a deduction in |
computing base income, and that were paid, accrued, or |
incurred, directly or indirectly, (i) for taxable |
years ending on or after December 31, 2004, to a |
foreign person who would be a member of the same |
unitary business group but for the fact that the |
foreign person's business activity outside the United |
|
States is 80% or more of that person's total business |
activity and (ii) for taxable years ending on or after |
December 31, 2008, to a person who would be a member of |
the same unitary business group but for the fact that |
the person is prohibited under Section 1501(a)(27) |
from being included in the unitary business group |
because he or she is ordinarily required to apportion |
business income under different subsections of Section |
304. The addition modification required by this |
subparagraph shall be reduced to the extent that |
dividends were included in base income of the unitary |
group for the same taxable year and received by the |
taxpayer or by a member of the taxpayer's unitary |
business group (including amounts included in gross |
income pursuant to Sections 951 through 964 of the |
Internal Revenue Code and amounts included in gross |
income under Section 78 of the Internal Revenue Code) |
with respect to the stock of the same person to whom |
the intangible expenses and costs were directly or |
indirectly paid, incurred or accrued. The preceding |
sentence shall not apply to the extent that the same |
dividends caused a reduction to the addition |
modification required under Section 203(d)(2)(D-7) of |
this Act. As used in this subparagraph, the term |
"intangible expenses and costs" includes (1) expenses, |
losses, and costs for, or related to, the direct or |
|
indirect acquisition, use, maintenance or management, |
ownership, sale, exchange, or any other disposition of |
intangible property; (2) losses incurred, directly or |
indirectly, from factoring transactions or discounting |
transactions; (3) royalty, patent, technical, and |
copyright fees; (4) licensing fees; and (5) other |
similar expenses and costs. For purposes of this |
subparagraph, "intangible property" includes patents, |
patent applications, trade names, trademarks, service |
marks, copyrights, mask works, trade secrets, and |
similar types of intangible assets; |
This paragraph shall not apply to the following: |
(i) any item of intangible expenses or costs |
paid, accrued, or incurred, directly or |
indirectly, from a transaction with a person who |
is subject in a foreign country or state, other |
than a state which requires mandatory unitary |
reporting, to a tax on or measured by net income |
with respect to such item; or |
(ii) any item of intangible expense or cost |
paid, accrued, or incurred, directly or |
indirectly, if the taxpayer can establish, based |
on a preponderance of the evidence, both of the |
following: |
(a) the person during the same taxable |
year paid, accrued, or incurred, the |
|
intangible expense or cost to a person that is |
not a related member, and |
(b) the transaction giving rise to the |
intangible expense or cost between the |
taxpayer and the person did not have as a |
principal purpose the avoidance of Illinois |
income tax, and is paid pursuant to a contract |
or agreement that reflects arm's-length terms; |
or |
(iii) any item of intangible expense or cost |
paid, accrued, or incurred, directly or |
indirectly, from a transaction with a person if |
the taxpayer establishes by clear and convincing |
evidence, that the adjustments are unreasonable; |
or if the taxpayer and the Director agree in |
writing to the application or use of an |
alternative method of apportionment under Section |
304(f);
|
Nothing in this subsection shall preclude the |
Director from making any other adjustment |
otherwise allowed under Section 404 of this Act |
for any tax year beginning after the effective |
date of this amendment provided such adjustment is |
made pursuant to regulation adopted by the |
Department and such regulations provide methods |
and standards by which the Department will utilize |
|
its authority under Section 404 of this Act;
|
(D-9) For taxable years ending on or after |
December 31, 2008, an amount equal to the amount of |
insurance premium expenses and costs otherwise allowed |
as a deduction in computing base income, and that were |
paid, accrued, or incurred, directly or indirectly, to |
a person who would be a member of the same unitary |
business group but for the fact that the person is |
prohibited under Section 1501(a)(27) from being |
included in the unitary business group because he or |
she is ordinarily required to apportion business |
income under different subsections of Section 304. The |
addition modification required by this subparagraph |
shall be reduced to the extent that dividends were |
included in base income of the unitary group for the |
same taxable year and received by the taxpayer or by a |
member of the taxpayer's unitary business group |
(including amounts included in gross income under |
Sections 951 through 964 of the Internal Revenue Code |
and amounts included in gross income under Section 78 |
of the Internal Revenue Code) with respect to the |
stock of the same person to whom the premiums and costs |
were directly or indirectly paid, incurred, or |
accrued. The preceding sentence does not apply to the |
extent that the same dividends caused a reduction to |
the addition modification required under Section |
|
203(d)(2)(D-7) or Section 203(d)(2)(D-8) of this Act; |
(D-10) An amount equal to the credit allowable to |
the taxpayer under Section 218(a) of this Act, |
determined without regard to Section 218(c) of this |
Act; |
(D-11) For taxable years ending on or after |
December 31, 2017, an amount equal to the deduction |
allowed under Section 199 of the Internal Revenue Code |
for the taxable year; |
and by deducting from the total so obtained the following |
amounts: |
(E) The valuation limitation amount; |
(F) An amount equal to the amount of any tax |
imposed by this Act which
was refunded to the taxpayer |
and included in such total for the taxable year; |
(G) An amount equal to all amounts included in |
taxable income as
modified by subparagraphs (A), (B), |
(C) and (D) which are exempt from
taxation by this |
State either by reason of its statutes or Constitution |
or
by reason of
the Constitution, treaties or statutes |
of the United States;
provided that, in the case of any |
statute of this State that exempts income
derived from |
bonds or other obligations from the tax imposed under |
this Act,
the amount exempted shall be the interest |
net of bond premium amortization; |
(H) Any income of the partnership which |
|
constitutes personal service
income as defined in |
Section 1348(b)(1) of the Internal Revenue Code (as
in |
effect December 31, 1981) or a reasonable allowance |
for compensation
paid or accrued for services rendered |
by partners to the partnership,
whichever is greater; |
this subparagraph (H) is exempt from the provisions of |
Section 250; |
(I) An amount equal to all amounts of income |
distributable to an entity
subject to the Personal |
Property Tax Replacement Income Tax imposed by
|
subsections (c) and (d) of Section 201 of this Act |
including amounts
distributable to organizations |
exempt from federal income tax by reason of
Section |
501(a) of the Internal Revenue Code; this subparagraph |
(I) is exempt from the provisions of Section 250; |
(J) With the exception of any amounts subtracted |
under subparagraph
(G),
an amount equal to the sum of |
all amounts disallowed as deductions
by (i) Sections |
171(a)(2) , and 265(a)(2) of the Internal Revenue Code, |
and all amounts of expenses allocable to
interest and |
disallowed as deductions by Section 265(a)(1) of the |
Internal
Revenue Code;
and (ii) for taxable years
|
ending on or after August 13, 1999, Sections
|
171(a)(2), 265,
280C, and 832(b)(5)(B)(i) of the |
Internal Revenue Code, plus, (iii) for taxable years |
ending on or after December 31, 2011, Section |
|
45G(e)(3) of the Internal Revenue Code and, for |
taxable years ending on or after December 31, 2008, |
any amount included in gross income under Section 87 |
of the Internal Revenue Code; the provisions of this
|
subparagraph are exempt from the provisions of Section |
250; |
(K) An amount equal to those dividends included in |
such total which were
paid by a corporation which |
conducts business operations in a River Edge |
Redevelopment Zone or zones created under the River |
Edge Redevelopment Zone Act and
conducts substantially |
all of its operations
from a River Edge Redevelopment |
Zone or zones. This subparagraph (K) is exempt from |
the provisions of Section 250; |
(L) An amount equal to any contribution made to a |
job training project
established pursuant to the Real |
Property Tax Increment Allocation
Redevelopment Act; |
(M) An amount equal to those dividends included in |
such total
that were paid by a corporation that |
conducts business operations in a
federally designated |
Foreign Trade Zone or Sub-Zone and that is designated |
a
High Impact Business located in Illinois; provided |
that dividends eligible
for the deduction provided in |
subparagraph (K) of paragraph (2) of this
subsection |
shall not be eligible for the deduction provided under |
this
subparagraph (M); |
|
(N) An amount equal to the amount of the deduction |
used to compute the
federal income tax credit for |
restoration of substantial amounts held under
claim of |
right for the taxable year pursuant to Section 1341 of |
the
Internal Revenue Code; |
(O) For taxable years 2001 and thereafter, for the |
taxable year in
which the bonus depreciation deduction
|
is taken on the taxpayer's federal income tax return |
under
subsection (k) of Section 168 of the Internal |
Revenue Code and for each
applicable taxable year |
thereafter, an amount equal to "x", where: |
(1) "y" equals the amount of the depreciation |
deduction taken for the
taxable year
on the |
taxpayer's federal income tax return on property |
for which the bonus
depreciation deduction
was |
taken in any year under subsection (k) of Section |
168 of the Internal
Revenue Code, but not |
including the bonus depreciation deduction; |
(2) for taxable years ending on or before |
December 31, 2005, "x" equals "y" multiplied by 30 |
and then divided by 70 (or "y"
multiplied by |
0.429); and |
(3) for taxable years ending after December |
31, 2005: |
(i) for property on which a bonus |
depreciation deduction of 30% of the adjusted |
|
basis was taken, "x" equals "y" multiplied by |
30 and then divided by 70 (or "y"
multiplied |
by 0.429); and |
(ii) for property on which a bonus |
depreciation deduction of 50% of the adjusted |
basis was taken, "x" equals "y" multiplied by |
1.0 ; . |
(iii) for property on which a bonus |
depreciation deduction of 100% of the adjusted |
basis was taken in a taxable year ending on or |
after December 31, 2021, "x" equals the |
depreciation deduction that would be allowed |
on that property if the taxpayer had made the |
election under Section 168(k)(7) of the |
Internal Revenue Code to not claim bonus |
deprecation on that property; and |
(iv) for property on which a bonus |
depreciation deduction of a percentage other |
than 30%, 50% or 100% of the adjusted basis |
was taken in a taxable year ending on or after |
December 31, 2021, "x" equals "y" multiplied |
by 100 times the percentage bonus depreciation |
on the property (that is, 100(bonus%)) and |
then divided by 100 times 1 minus the |
percentage bonus depreciation on the property |
(that is, 100(1–bonus%)). |
|
The aggregate amount deducted under this |
subparagraph in all taxable
years for any one piece of |
property may not exceed the amount of the bonus
|
depreciation deduction
taken on that property on the |
taxpayer's federal income tax return under
subsection |
(k) of Section 168 of the Internal Revenue Code. This |
subparagraph (O) is exempt from the provisions of |
Section 250; |
(P) If the taxpayer sells, transfers, abandons, or |
otherwise disposes of
property for which the taxpayer |
was required in any taxable year to make an
addition |
modification under subparagraph (D-5), then an amount |
equal to that
addition modification. |
If the taxpayer continues to own property through |
the last day of the last tax year for which a |
subtraction is allowed with respect to that property |
under subparagraph (O) the taxpayer may claim a |
depreciation deduction for federal income tax purposes |
and for which the taxpayer was required in any taxable |
year to make an addition modification under |
subparagraph (D-5), then an amount equal to that |
addition modification.
|
The taxpayer is allowed to take the deduction |
under this subparagraph
only once with respect to any |
one piece of property. |
This subparagraph (P) is exempt from the |
|
provisions of Section 250; |
(Q) The amount of (i) any interest income (net of |
the deductions allocable thereto) taken into account |
for the taxable year with respect to a transaction |
with a taxpayer that is required to make an addition |
modification with respect to such transaction under |
Section 203(a)(2)(D-17), 203(b)(2)(E-12), |
203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed |
the amount of such addition modification and
(ii) any |
income from intangible property (net of the deductions |
allocable thereto) taken into account for the taxable |
year with respect to a transaction with a taxpayer |
that is required to make an addition modification with |
respect to such transaction under Section |
203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or |
203(d)(2)(D-8), but not to exceed the amount of such |
addition modification. This subparagraph (Q) is exempt |
from Section 250;
|
(R) An amount equal to the interest income taken |
into account for the taxable year (net of the |
deductions allocable thereto) with respect to |
transactions with (i) a foreign person who would be a |
member of the taxpayer's unitary business group but |
for the fact that the foreign person's business |
activity outside the United States is 80% or more of |
that person's total business activity and (ii) for |
|
taxable years ending on or after December 31, 2008, to |
a person who would be a member of the same unitary |
business group but for the fact that the person is |
prohibited under Section 1501(a)(27) from being |
included in the unitary business group because he or |
she is ordinarily required to apportion business |
income under different subsections of Section 304, but |
not to exceed the addition modification required to be |
made for the same taxable year under Section |
203(d)(2)(D-7) for interest paid, accrued, or |
incurred, directly or indirectly, to the same person. |
This subparagraph (R) is exempt from Section 250; |
(S) An amount equal to the income from intangible |
property taken into account for the taxable year (net |
of the deductions allocable thereto) with respect to |
transactions with (i) a foreign person who would be a |
member of the taxpayer's unitary business group but |
for the fact that the foreign person's business |
activity outside the United States is 80% or more of |
that person's total business activity and (ii) for |
taxable years ending on or after December 31, 2008, to |
a person who would be a member of the same unitary |
business group but for the fact that the person is |
prohibited under Section 1501(a)(27) from being |
included in the unitary business group because he or |
she is ordinarily required to apportion business |
|
income under different subsections of Section 304, but |
not to exceed the addition modification required to be |
made for the same taxable year under Section |
203(d)(2)(D-8) for intangible expenses and costs paid, |
accrued, or incurred, directly or indirectly, to the |
same person. This subparagraph (S) is exempt from |
Section 250; and
|
(T) For taxable years ending on or after December |
31, 2011, in the case of a taxpayer who was required to |
add back any insurance premiums under Section |
203(d)(2)(D-9), such taxpayer may elect to subtract |
that part of a reimbursement received from the |
insurance company equal to the amount of the expense |
or loss (including expenses incurred by the insurance |
company) that would have been taken into account as a |
deduction for federal income tax purposes if the |
expense or loss had been uninsured. If a taxpayer |
makes the election provided for by this subparagraph |
(T), the insurer to which the premiums were paid must |
add back to income the amount subtracted by the |
taxpayer pursuant to this subparagraph (T). This |
subparagraph (T) is exempt from the provisions of |
Section 250.
|
(e) Gross income; adjusted gross income; taxable income. |
(1) In general. Subject to the provisions of paragraph |
|
(2) and
subsection (b)(3), for purposes of this Section |
and Section 803(e), a
taxpayer's gross income, adjusted |
gross income, or taxable income for
the taxable year shall |
mean the amount of gross income, adjusted gross
income or |
taxable income properly reportable for federal income tax
|
purposes for the taxable year under the provisions of the |
Internal
Revenue Code. Taxable income may be less than |
zero. However, for taxable
years ending on or after |
December 31, 1986, net operating loss
carryforwards from |
taxable years ending prior to December 31, 1986, may not
|
exceed the sum of federal taxable income for the taxable |
year before net
operating loss deduction, plus the excess |
of addition modifications over
subtraction modifications |
for the taxable year. For taxable years ending
prior to |
December 31, 1986, taxable income may never be an amount |
in excess
of the net operating loss for the taxable year as |
defined in subsections
(c) and (d) of Section 172 of the |
Internal Revenue Code, provided that when
taxable income |
of a corporation (other than a Subchapter S corporation),
|
trust, or estate is less than zero and addition |
modifications, other than
those provided by subparagraph |
(E) of paragraph (2) of subsection (b) for
corporations or |
subparagraph (E) of paragraph (2) of subsection (c) for
|
trusts and estates, exceed subtraction modifications, an |
addition
modification must be made under those |
subparagraphs for any other taxable
year to which the |
|
taxable income less than zero (net operating loss) is
|
applied under Section 172 of the Internal Revenue Code or |
under
subparagraph (E) of paragraph (2) of this subsection |
(e) applied in
conjunction with Section 172 of the |
Internal Revenue Code. |
(2) Special rule. For purposes of paragraph (1) of |
this subsection,
the taxable income properly reportable |
for federal income tax purposes
shall mean: |
(A) Certain life insurance companies. In the case |
of a life
insurance company subject to the tax imposed |
by Section 801 of the
Internal Revenue Code, life |
insurance company taxable income, plus the
amount of |
distribution from pre-1984 policyholder surplus |
accounts as
calculated under Section 815a of the |
Internal Revenue Code; |
(B) Certain other insurance companies. In the case |
of mutual
insurance companies subject to the tax |
imposed by Section 831 of the
Internal Revenue Code, |
insurance company taxable income; |
(C) Regulated investment companies. In the case of |
a regulated
investment company subject to the tax |
imposed by Section 852 of the
Internal Revenue Code, |
investment company taxable income; |
(D) Real estate investment trusts. In the case of |
a real estate
investment trust subject to the tax |
imposed by Section 857 of the
Internal Revenue Code, |
|
real estate investment trust taxable income; |
(E) Consolidated corporations. In the case of a |
corporation which
is a member of an affiliated group |
of corporations filing a consolidated
income tax |
return for the taxable year for federal income tax |
purposes,
taxable income determined as if such |
corporation had filed a separate
return for federal |
income tax purposes for the taxable year and each
|
preceding taxable year for which it was a member of an |
affiliated group.
For purposes of this subparagraph, |
the taxpayer's separate taxable
income shall be |
determined as if the election provided by Section
|
243(b)(2) of the Internal Revenue Code had been in |
effect for all such years; |
(F) Cooperatives. In the case of a cooperative |
corporation or
association, the taxable income of such |
organization determined in
accordance with the |
provisions of Section 1381 through 1388 of the
|
Internal Revenue Code, but without regard to the |
prohibition against offsetting losses from patronage |
activities against income from nonpatronage |
activities; except that a cooperative corporation or |
association may make an election to follow its federal |
income tax treatment of patronage losses and |
nonpatronage losses. In the event such election is |
made, such losses shall be computed and carried over |
|
in a manner consistent with subsection (a) of Section |
207 of this Act and apportioned by the apportionment |
factor reported by the cooperative on its Illinois |
income tax return filed for the taxable year in which |
the losses are incurred. The election shall be |
effective for all taxable years with original returns |
due on or after the date of the election. In addition, |
the cooperative may file an amended return or returns, |
as allowed under this Act, to provide that the |
election shall be effective for losses incurred or |
carried forward for taxable years occurring prior to |
the date of the election. Once made, the election may |
only be revoked upon approval of the Director. The |
Department shall adopt rules setting forth |
requirements for documenting the elections and any |
resulting Illinois net loss and the standards to be |
used by the Director in evaluating requests to revoke |
elections. Public Act 96-932 is declaratory of |
existing law; |
(G) Subchapter S corporations. In the case of: (i) |
a Subchapter S
corporation for which there is in |
effect an election for the taxable year
under Section |
1362 of the Internal Revenue Code, the taxable income |
of such
corporation determined in accordance with |
Section 1363(b) of the Internal
Revenue Code, except |
that taxable income shall take into
account those |
|
items which are required by Section 1363(b)(1) of the
|
Internal Revenue Code to be separately stated; and |
(ii) a Subchapter
S corporation for which there is in |
effect a federal election to opt out of
the provisions |
of the Subchapter S Revision Act of 1982 and have |
applied
instead the prior federal Subchapter S rules |
as in effect on July 1, 1982,
the taxable income of |
such corporation determined in accordance with the
|
federal Subchapter S rules as in effect on July 1, |
1982; and |
(H) Partnerships. In the case of a partnership, |
taxable income
determined in accordance with Section |
703 of the Internal Revenue Code,
except that taxable |
income shall take into account those items which are
|
required by Section 703(a)(1) to be separately stated |
but which would be
taken into account by an individual |
in calculating his taxable income. |
(3) Recapture of business expenses on disposition of |
asset or business. Notwithstanding any other law to the |
contrary, if in prior years income from an asset or |
business has been classified as business income and in a |
later year is demonstrated to be non-business income, then |
all expenses, without limitation, deducted in such later |
year and in the 2 immediately preceding taxable years |
related to that asset or business that generated the |
non-business income shall be added back and recaptured as |
|
business income in the year of the disposition of the |
asset or business. Such amount shall be apportioned to |
Illinois using the greater of the apportionment fraction |
computed for the business under Section 304 of this Act |
for the taxable year or the average of the apportionment |
fractions computed for the business under Section 304 of |
this Act for the taxable year and for the 2 immediately |
preceding taxable years.
|
(f) Valuation limitation amount. |
(1) In general. The valuation limitation amount |
referred to in
subsections (a)(2)(G), (c)(2)(I) and |
(d)(2)(E) is an amount equal to: |
(A) The sum of the pre-August 1, 1969 appreciation |
amounts (to the
extent consisting of gain reportable |
under the provisions of Section
1245 or 1250 of the |
Internal Revenue Code) for all property in respect
of |
which such gain was reported for the taxable year; |
plus |
(B) The lesser of (i) the sum of the pre-August 1, |
1969 appreciation
amounts (to the extent consisting of |
capital gain) for all property in
respect of which |
such gain was reported for federal income tax purposes
|
for the taxable year, or (ii) the net capital gain for |
the taxable year,
reduced in either case by any amount |
of such gain included in the amount
determined under |
|
subsection (a)(2)(F) or (c)(2)(H). |
(2) Pre-August 1, 1969 appreciation amount. |
(A) If the fair market value of property referred |
to in paragraph
(1) was readily ascertainable on |
August 1, 1969, the pre-August 1, 1969
appreciation |
amount for such property is the lesser of (i) the |
excess of
such fair market value over the taxpayer's |
basis (for determining gain)
for such property on that |
date (determined under the Internal Revenue
Code as in |
effect on that date), or (ii) the total gain realized |
and
reportable for federal income tax purposes in |
respect of the sale,
exchange or other disposition of |
such property. |
(B) If the fair market value of property referred |
to in paragraph
(1) was not readily ascertainable on |
August 1, 1969, the pre-August 1,
1969 appreciation |
amount for such property is that amount which bears
|
the same ratio to the total gain reported in respect of |
the property for
federal income tax purposes for the |
taxable year, as the number of full
calendar months in |
that part of the taxpayer's holding period for the
|
property ending July 31, 1969 bears to the number of |
full calendar
months in the taxpayer's entire holding |
period for the
property. |
(C) The Department shall prescribe such |
regulations as may be
necessary to carry out the |
|
purposes of this paragraph.
|
(g) Double deductions. Unless specifically provided |
otherwise, nothing
in this Section shall permit the same item |
to be deducted more than once.
|
(h) Legislative intention. Except as expressly provided by |
this
Section there shall be no modifications or limitations on |
the amounts
of income, gain, loss or deduction taken into |
account in determining
gross income, adjusted gross income or |
taxable income for federal income
tax purposes for the taxable |
year, or in the amount of such items
entering into the |
computation of base income and net income under this
Act for |
such taxable year, whether in respect of property values as of
|
August 1, 1969 or otherwise. |
(Source: P.A. 100-22, eff. 7-6-17; 100-905, eff. 8-17-18; |
101-9, eff. 6-5-19; 101-81, eff. 7-12-19; revised 9-20-19.)
|
(35 ILCS 5/207) (from Ch. 120, par. 2-207)
|
Sec. 207. Net Losses.
|
(a) If after applying all of the (i) modifications
|
provided for in paragraph (2) of Section 203(b), paragraph (2) |
of Section
203(c) and paragraph (2) of Section 203(d) and (ii) |
the allocation and
apportionment provisions of Article 3 of |
this
Act and subsection (c) of this Section, the taxpayer's |
net income results in a loss;
|
|
(1) for any taxable year ending prior to December 31, |
1999, such loss
shall be allowed
as a carryover or |
carryback deduction in the manner allowed under Section
|
172 of the Internal Revenue Code;
|
(2) for any taxable year ending on or after December |
31, 1999 and prior
to December 31, 2003, such loss
shall be |
allowed as a carryback to each of the 2 taxable years |
preceding the
taxable year of such loss and shall be a net |
operating loss carryover to each of the
20 taxable years |
following the taxable year of such loss; and
|
(3) for any taxable year ending on or after December |
31, 2003, such loss
shall be allowed as a net operating |
loss carryover to each of the 12 taxable years
following |
the taxable year of such loss, except as provided in |
subsection (d).
|
(a-5) Election to relinquish carryback and order of |
application of
losses.
|
(A) For losses incurred in tax years ending prior |
to December 31,
2003, the taxpayer may elect to |
relinquish the entire carryback period
with respect to |
such loss. Such election shall be made in the form and |
manner
prescribed by the Department and shall be made |
by the due date (including
extensions of time) for |
filing the taxpayer's return for the taxable year in
|
which such loss is incurred, and such election, once |
made, shall be
irrevocable.
|
|
(B) The entire amount of such loss shall be |
carried to the earliest
taxable year to which such |
loss may be carried. The amount of such loss which
|
shall be carried to each of the other taxable years |
shall be the excess, if
any, of the amount of such loss |
over the sum of the deductions for carryback or
|
carryover of such loss allowable for each of the prior |
taxable years to which
such loss may be carried.
|
(b) Any loss determined under subsection (a) of this |
Section must be carried
back or carried forward in the same |
manner for purposes of subsections (a)
and (b) of Section 201 |
of this Act as for purposes of subsections (c) and
(d) of |
Section 201 of this Act.
|
(c) Notwithstanding any other provision of this Act, for |
each taxable year ending on or after December 31, 2008, for |
purposes of computing the loss for the taxable year under |
subsection (a) of this Section and the deduction taken into |
account for the taxable year for a net operating loss |
carryover under paragraphs (1), (2), and (3) of subsection (a) |
of this Section, the loss and net operating loss carryover |
shall be reduced in an amount equal to the reduction to the net |
operating loss and net operating loss carryover to the taxable |
year, respectively, required under Section 108(b)(2)(A) of the |
Internal Revenue Code, multiplied by a fraction, the numerator |
of which is the amount of discharge of indebtedness income |
that is excluded from gross income for the taxable year (but |
|
only if the taxable year ends on or after December 31, 2008) |
under Section 108(a) of the Internal Revenue Code and that |
would have been allocated and apportioned to this State under |
Article 3 of this Act but for that exclusion, and the |
denominator of which is the total amount of discharge of |
indebtedness income excluded from gross income under Section |
108(a) of the Internal Revenue Code for the taxable year. The |
reduction required under this subsection (c) shall be made |
after the determination of Illinois net income for the taxable |
year in which the indebtedness is discharged.
|
(d) In the case of a corporation (other than a Subchapter S |
corporation), no carryover deduction shall be allowed under |
this Section for any taxable year ending after December 31, |
2010 and prior to December 31, 2012, and no carryover |
deduction shall exceed $100,000 for any taxable year ending on |
or after December 31, 2012 and prior to December 31, 2014 and |
for any taxable year ending on or after December 31, 2021 and |
prior to December 31, 2024 ; provided that, for purposes of |
determining the taxable years to which a net loss may be |
carried under subsection (a) of this Section, no taxable year |
for which a deduction is disallowed under this subsection, or |
for which the deduction would exceed $100,000 if not for this |
subsection, shall be counted. |
(e) In the case of a residual interest holder in a real |
estate mortgage investment conduit subject to Section 860E of |
the Internal Revenue Code, the net loss in subsection (a) |
|
shall be equal to: |
(1) the amount computed under subsection (a), without |
regard to this subsection (e), or if that amount is |
positive, zero; |
(2) minus an amount equal to the amount computed under |
subsection (a), without regard to this subsection (e), |
minus the amount that would be computed under subsection |
(a) if the taxpayer's federal taxable income were computed |
without regard to Section 860E of the Internal Revenue |
Code and without regard to this subsection (e). |
The modification in this subsection (e) is exempt from the |
provisions of Section 250. |
(Source: P.A. 96-1496, eff. 1-13-11; 97-507, eff. 8-23-11; |
97-636, eff. 6-1-12 .)
|
(35 ILCS 5/214)
|
Sec. 214. Tax credit for affordable housing donations.
|
(a) Beginning with taxable years ending on or after |
December 31, 2001 and
until the taxable year ending on |
December 31, 2026 December 31, 2021 , a taxpayer who makes a
|
donation under Section 7.28 of the Illinois Housing |
Development Act is entitled to a credit
against the tax |
imposed by subsections (a) and (b) of Section 201 in an amount
|
equal
to 50% of the value of the donation. Partners, |
shareholders of subchapter S
corporations, and owners of |
limited liability companies (if the limited
liability company |
|
is treated as a partnership for purposes of federal and State
|
income
taxation) are entitled to a credit under this Section |
to be determined in
accordance with the determination of |
income and distributive share of income
under Sections 702 and |
703 and subchapter S of the Internal Revenue Code.
Persons or |
entities not subject to the tax imposed by subsections (a) and |
(b)
of Section 201 and who make a donation under Section 7.28 |
of the Illinois
Housing Development Act are entitled to a |
credit as described in this
subsection and may transfer that |
credit as described in subsection (c).
|
(b) If the amount of the credit exceeds the tax liability |
for the year, the
excess may be carried forward and applied to |
the tax liability of the 5 taxable
years following the excess |
credit year. The tax credit shall be applied to the
earliest |
year for which there is a tax liability. If there are credits |
for
more than one year that are available to offset a |
liability, the earlier credit
shall be applied first.
|
(c) The transfer of the tax credit allowed under this |
Section may be made
(i) to the purchaser of land that has been |
designated solely for affordable
housing projects in |
accordance with the Illinois Housing Development Act or
(ii) |
to another donor who has also made a donation in accordance |
with Section 7.28 of the
Illinois Housing
Development Act.
|
(d) A taxpayer claiming the credit provided by this |
Section must maintain
and record any information that the |
Department may require by regulation
regarding the project for |
|
which the credit is claimed.
When
claiming the credit provided |
by this Section, the taxpayer must provide
information |
regarding the taxpayer's donation to the project under the |
Illinois Housing Development Act.
|
(Source: P.A. 99-915, eff. 12-20-16.)
|
(35 ILCS 5/220) |
Sec. 220. Angel investment credit. |
(a) As used in this Section: |
"Applicant" means a corporation, partnership, limited |
liability company, or a natural person that makes an |
investment in a qualified new business venture. The term |
"applicant" does not include (i) a corporation, partnership, |
limited liability company, or a natural person who has a |
direct or indirect ownership interest of at least 51% in the |
profits, capital, or value of the qualified new business |
venture receiving the investment or (ii) a related member. |
"Claimant" means an applicant certified by the Department |
who files a claim for a credit under this Section. |
"Department" means the Department of Commerce and Economic |
Opportunity. |
"Investment" means money (or its equivalent) given to a |
qualified new business venture, at a risk of loss, in |
consideration for an equity interest of the qualified new |
business venture. The Department may adopt rules to permit |
certain forms of contingent equity investments to be |
|
considered eligible for a tax credit under this Section. |
"Qualified new business venture" means a business that is |
registered with the Department under this Section. |
"Related member" means a person that, with respect to the
|
applicant, is any one of the following: |
(1) An individual, if the individual and the members |
of the individual's family (as defined in Section 318 of |
the Internal Revenue Code) own directly, indirectly,
|
beneficially, or constructively, in the aggregate, at |
least 50% of the value of the outstanding profits, |
capital, stock, or other ownership interest in the |
qualified new business venture that is the recipient of |
the applicant's investment. |
(2) A partnership, estate, or trust and any partner or |
beneficiary, if the partnership, estate, or trust and its |
partners or beneficiaries own directly, indirectly, |
beneficially, or constructively, in the aggregate, at |
least 50% of the profits, capital, stock, or other |
ownership interest in the qualified new business venture |
that is the recipient of the applicant's investment. |
(3) A corporation, and any party related to the |
corporation in a manner that would require an attribution |
of stock from the corporation under the attribution rules
|
of Section 318 of the Internal Revenue Code, if the |
applicant and any other related member own, in the |
aggregate, directly, indirectly, beneficially, or |
|
constructively, at least 50% of the value of the |
outstanding stock of the qualified new business venture |
that is the recipient of the applicant's investment. |
(4) A corporation and any party related to that |
corporation in a manner that would require an attribution |
of stock from the corporation to the party or from the
|
party to the corporation under the attribution rules of |
Section 318 of the Internal Revenue Code, if the |
corporation and all such related parties own, in the |
aggregate, at least 50% of the profits, capital, stock, or |
other ownership interest in the qualified new business |
venture that is the recipient of the applicant's |
investment. |
(5) A person to or from whom there is attribution of |
ownership of stock in the qualified new business venture |
that is the recipient of the applicant's investment in |
accordance with Section 1563(e) of the Internal Revenue |
Code, except that for purposes of determining whether a |
person is a related member under this paragraph, "20%" |
shall be substituted for "5%" whenever "5%" appears in |
Section 1563(e) of the Internal Revenue Code. |
(b) For taxable years beginning after December 31, 2010, |
and ending on or before December 31, 2026 December 31, 2021 , |
subject to the limitations provided in this Section, a |
claimant may claim, as a credit against the tax imposed under |
subsections (a) and (b) of Section 201 of this Act, an amount |
|
equal to 25% of the claimant's investment made directly in a |
qualified new business venture. In order for an investment in |
a qualified new business venture to be eligible for tax |
credits, the business must have applied for and received |
certification under subsection (e) for the taxable year in |
which the investment was made prior to the date on which the |
investment was made. The credit under this Section may not |
exceed the taxpayer's Illinois income tax liability for the |
taxable year. If the amount of the credit exceeds the tax |
liability for the year, the excess may be carried forward and |
applied to the tax liability of the 5 taxable years following |
the excess credit year. The credit shall be applied to the |
earliest year for which there is a tax liability. If there are |
credits from more than one tax year that are available to |
offset a liability, the earlier credit shall be applied first. |
In the case of a partnership or Subchapter S Corporation, the |
credit is allowed to the partners or shareholders in |
accordance with the determination of income and distributive |
share of income under Sections 702 and 704 and Subchapter S of |
the Internal Revenue Code. |
(c) The minimum amount an applicant must invest in any |
single qualified new business venture in order to be eligible |
for a credit under this Section is $10,000. The maximum amount |
of an applicant's total investment made in any single |
qualified new business venture that may be used as the basis |
for a credit under this Section is $2,000,000. |
|
(d) The Department shall implement a program to certify an |
applicant for an angel investment credit. Upon satisfactory |
review, the Department shall issue a tax credit certificate |
stating the amount of the tax credit to which the applicant is |
entitled. The Department shall annually certify that: (i) each |
qualified new business venture that receives an angel |
investment under this Section has maintained a minimum |
employment threshold, as defined by rule, in the State (and |
continues to maintain a minimum employment threshold in the |
State for a period of no less than 3 years from the issue date |
of the last tax credit certificate issued by the Department |
with respect to such business pursuant to this Section); and |
(ii) the claimant's investment has been made and remains, |
except in the event of a qualifying liquidity event, in the |
qualified new business venture for no less than 3 years. |
If an investment for which a claimant is allowed a credit |
under subsection (b) is held by the claimant for less than 3 |
years, other than as a result of a permitted sale of the |
investment to person who is not a related member, the claimant |
shall pay to the Department of Revenue, in the manner |
prescribed by the Department of Revenue, the aggregate amount |
of the disqualified credits that the claimant received related |
to the subject investment. |
If the Department determines that a qualified new business |
venture failed to maintain a minimum employment threshold in |
the State through the date which is 3 years from the issue date |
|
of the last tax credit certificate issued by the Department |
with respect to the subject business pursuant to this Section, |
the claimant or claimants shall pay to the Department of |
Revenue, in the manner prescribed by the Department of |
Revenue, the aggregate amount of the disqualified credits that |
claimant or claimants received related to investments in that |
business. |
(e) The Department shall implement a program to register |
qualified new business ventures for purposes of this Section. |
A business desiring registration under this Section shall be |
required to submit a full and complete application to the |
Department. A submitted application shall be effective only |
for the taxable year in which it is submitted, and a business |
desiring registration under this Section shall be required to |
submit a separate application in and for each taxable year for |
which the business desires registration. Further, if at any |
time prior to the acceptance of an application for |
registration under this Section by the Department one or more |
events occurs which makes the information provided in that |
application materially false or incomplete (in whole or in |
part), the business shall promptly notify the Department of |
the same. Any failure of a business to promptly provide the |
foregoing information to the Department may, at the discretion |
of the Department, result in a revocation of a previously |
approved application for that business, or disqualification of |
the business from future registration under this Section, or |
|
both. The Department may register the business only if all of |
the following conditions are satisfied: |
(1) it has its principal place of business in this |
State; |
(2) at least 51% of the employees employed by the |
business are employed in this State; |
(3) the business has the potential for increasing jobs |
in this State, increasing capital investment in this |
State, or both, as determined by the Department, and |
either of the following apply: |
(A) it is principally engaged in innovation in any |
of the following: manufacturing; biotechnology; |
nanotechnology; communications; agricultural |
sciences; clean energy creation or storage technology; |
processing or assembling products, including medical |
devices, pharmaceuticals, computer software, computer |
hardware, semiconductors, other innovative technology |
products, or other products that are produced using |
manufacturing methods that are enabled by applying |
proprietary technology; or providing services that are |
enabled by applying proprietary technology; or |
(B) it is undertaking pre-commercialization |
activity related to proprietary technology that |
includes conducting research, developing a new product |
or business process, or developing a service that is |
principally reliant on applying proprietary |
|
technology; |
(4) it is not principally engaged in real estate |
development, insurance, banking, lending, lobbying, |
political consulting, professional services provided by |
attorneys, accountants, business consultants, physicians, |
or health care consultants, wholesale or retail trade, |
leisure, hospitality, transportation, or construction, |
except construction of power production plants that derive |
energy from a renewable energy resource, as defined in |
Section 1 of the Illinois Power Agency Act; |
(5) at the time it is first certified: |
(A) it has fewer than 100 employees; |
(B) it has been in operation in Illinois for not |
more than 10 consecutive years prior to the year of |
certification; and |
(C) it has received not more than $10,000,000 in |
aggregate investments; |
(5.1) it agrees to maintain a minimum employment |
threshold in the State of Illinois prior to the date which |
is 3 years from the issue date of the last tax credit |
certificate issued by the Department with respect to that |
business pursuant to this Section; |
(6) (blank); and |
(7) it has received not more than $4,000,000 in |
investments that qualified for tax credits under this |
Section. |
|
(f) The Department, in consultation with the Department of |
Revenue, shall adopt rules to administer this Section. The |
aggregate amount of the tax credits that may be claimed under |
this Section for investments made in qualified new business |
ventures shall be limited at $10,000,000 per calendar year, of |
which $500,000 shall be reserved for investments made in |
qualified new business ventures which are minority-owned |
businesses, women-owned businesses, or businesses owned by a |
person with a disability (as those terms are used and defined |
in the Business Enterprise for Minorities, Women, and Persons |
with Disabilities Act), and an additional $500,000 shall be |
reserved for investments made in qualified new business |
ventures with their principal place of business in counties |
with a population of not more than 250,000. The foregoing |
annual allowable amounts shall be allocated by the Department, |
on a per calendar quarter basis and prior to the commencement |
of each calendar year, in such proportion as determined by the |
Department, provided that: (i) the amount initially allocated |
by the Department for any one calendar quarter shall not |
exceed 35% of the total allowable amount; (ii) any portion of |
the allocated allowable amount remaining unused as of the end |
of any of the first 3 calendar quarters of a given calendar |
year shall be rolled into, and added to, the total allocated |
amount for the next available calendar quarter; and (iii) the |
reservation of tax credits for investments in minority-owned |
businesses, women-owned businesses, businesses owned by a |
|
person with a disability, and in businesses in counties with a |
population of not more than 250,000 is limited to the first 3 |
calendar quarters of a given calendar year, after which they |
may be claimed by investors in any qualified new business |
venture. |
(g) A claimant may not sell or otherwise transfer a credit |
awarded under this Section to another person. |
(h) On or before March 1 of each year, the Department shall |
report to the Governor and to the General Assembly on the tax |
credit certificates awarded under this Section for the prior |
calendar year. |
(1) This report must include, for each tax credit |
certificate awarded: |
(A) the name of the claimant and the amount of |
credit awarded or allocated to that claimant; |
(B) the name and address (including the county) of |
the qualified new business venture that received the |
investment giving rise to the credit, the North |
American Industry Classification System (NAICS) code |
applicable to that qualified new business venture, and |
the number of employees of the qualified new business |
venture; and |
(C) the date of approval by the Department of each |
claimant's tax credit certificate. |
(2) The report must also include: |
(A) the total number of applicants and the total |
|
number of claimants, including the amount of each tax |
credit certificate awarded to a claimant under this |
Section in the prior calendar year; |
(B) the total number of applications from |
businesses seeking registration under this Section, |
the total number of new qualified business ventures |
registered by the Department, and the aggregate amount |
of investment upon which tax credit certificates were |
issued in the prior calendar year; and |
(C) the total amount of tax credit certificates |
sought by applicants, the amount of each tax credit |
certificate issued to a claimant, the aggregate amount |
of all tax credit certificates issued in the prior |
calendar year and the aggregate amount of tax credit |
certificates issued as authorized under this Section |
for all calendar years.
|
(i) For each business seeking registration under this |
Section after December 31, 2016, the Department shall require |
the business to include in its application the North American |
Industry Classification System (NAICS) code applicable to the |
business and the number of employees of the business at the |
time of application. Each business registered by the |
Department as a qualified new business venture that receives |
an investment giving rise to the issuance of a tax credit |
certificate pursuant to this Section shall, for each of the 3 |
years following the issue date of the last tax credit |
|
certificate issued by the Department with respect to such |
business pursuant to this Section, report to the Department |
the following: |
(1) the number of employees and the location at which |
those employees are employed, both as of the end of each |
year; |
(2) the amount of additional new capital investment |
raised as of the end of each year, if any; and |
(3) the terms of any liquidity event occurring during |
such year; for the purposes of this Section, a "liquidity |
event" means any event that would be considered an exit |
for an illiquid investment, including any event that |
allows the equity holders of the business (or any material |
portion thereof) to cash out some or all of their |
respective equity interests. |
(Source: P.A. 100-328, eff. 1-1-18; 100-686, eff. 1-1-19; |
100-863, eff. 8-14-18; 101-81, eff. 7-12-19.)
|
(35 ILCS 5/221) |
Sec. 221. Rehabilitation costs; qualified historic |
properties; River Edge Redevelopment Zone. |
(a) For taxable years that begin on or after January 1, |
2012 and begin prior to January 1, 2018, there shall be allowed |
a tax credit against the tax imposed by subsections (a) and (b) |
of Section 201 of this Act in an amount equal to 25% of |
qualified expenditures incurred by a qualified taxpayer during |
|
the taxable year in the restoration and preservation of a |
qualified historic structure located in a River Edge |
Redevelopment Zone pursuant to a qualified rehabilitation |
plan, provided that the total amount of such expenditures (i) |
must equal $5,000 or more and (ii) must exceed 50% of the |
purchase price of the property. |
(a-1) For taxable years that begin on or after January 1, |
2018 and end prior to January 1, 2027 January 1, 2022 , there |
shall be allowed a tax credit against the tax imposed by |
subsections (a) and (b) of Section 201 of this Act in an |
aggregate amount equal to 25% of qualified expenditures |
incurred by a qualified taxpayer in the restoration and |
preservation of a qualified historic structure located in a |
River Edge Redevelopment Zone pursuant to a qualified |
rehabilitation plan, provided that the total amount of such |
expenditures must (i) equal $5,000 or more and (ii) exceed the |
adjusted basis of the qualified historic structure on the |
first day the qualified rehabilitation plan begins. For any |
rehabilitation project, regardless of duration or number of |
phases, the project's compliance with the foregoing provisions |
(i) and (ii) shall be determined based on the aggregate amount |
of qualified expenditures for the entire project and may |
include expenditures incurred under subsection (a), this |
subsection, or both subsection (a) and this subsection. If the |
qualified rehabilitation plan spans multiple years, the |
aggregate credit for the entire project shall be allowed in |
|
the last taxable year, except for phased rehabilitation |
projects, which may receive credits upon completion of each |
phase. Before obtaining the first phased credit: (A) the total |
amount of such expenditures must meet the requirements of |
provisions (i) and (ii) of this subsection; (B) the |
rehabilitated portion of the qualified historic structure must |
be placed in service; and (C) the requirements of subsection |
(b) must be met. |
(a-2) For taxable years beginning on or after January 1, |
2021 and ending prior to January 1, 2027 January 1, 2022 , there |
shall be allowed a tax credit against the tax imposed by |
subsections (a) and (b) of Section 201 as provided in Section |
10-10.3 of the River Edge Redevelopment Zone Act. The credit |
allowed under this subsection (a-2) shall apply only to |
taxpayers that make a capital investment of at least |
$1,000,000 in a qualified rehabilitation plan. |
The credit or credits may not reduce the taxpayer's |
liability to less than zero. If the amount of the credit or |
credits exceeds the taxpayer's liability, the excess may be |
carried forward and applied against the taxpayer's liability |
in succeeding calendar years in the manner provided under |
paragraph (4) of Section 211 of this Act. The credit or credits |
shall be applied to the earliest year for which there is a tax |
liability. If there are credits from more than one taxable |
year that are available to offset a liability, the earlier |
credit shall be applied first. |
|
For partners, shareholders of Subchapter S corporations, |
and owners of limited liability companies, if the liability |
company is treated as a partnership for the purposes of |
federal and State income taxation, there shall be allowed a |
credit under this Section to be determined in accordance with |
the determination of income and distributive share of income |
under Sections 702 and 704 and Subchapter S of the Internal |
Revenue Code. |
The total aggregate amount of credits awarded under the |
Blue Collar Jobs Act (Article 20 of this amendatory Act of the |
101st General Assembly) shall not exceed $20,000,000 in any |
State fiscal year. |
(b) To obtain a tax credit pursuant to this Section, the |
taxpayer must apply with the Department of Natural Resources. |
The Department of Natural Resources shall determine the amount |
of eligible rehabilitation costs and expenses in addition to |
the amount of the River Edge construction jobs credit within |
45 days of receipt of a complete application. The taxpayer |
must submit a certification of costs prepared by an |
independent certified public accountant that certifies (i) the |
project expenses, (ii) whether those expenses are qualified |
expenditures, and (iii) that the qualified expenditures exceed |
the adjusted basis of the qualified historic structure on the |
first day the qualified rehabilitation plan commenced. The |
Department of Natural Resources is authorized, but not |
required, to accept this certification of costs to determine |
|
the amount of qualified expenditures and the amount of the |
credit. The Department of Natural Resources shall provide |
guidance as to the minimum standards to be followed in the |
preparation of such certification. The Department of Natural |
Resources and the National Park Service shall determine |
whether the rehabilitation is consistent with the United |
States Secretary of the Interior's Standards for |
Rehabilitation. |
(b-1) Upon completion of the project and approval of the |
complete application, the Department of Natural Resources |
shall issue a single certificate in the amount of the eligible |
credits equal to 25% of qualified expenditures incurred during |
the eligible taxable years, as defined in subsections (a) and |
(a-1), excepting any credits awarded under subsection (a) |
prior to January 1, 2019 (the effective date of Public Act |
100-629) and any phased credits issued prior to the eligible |
taxable year under subsection (a-1). At the time the |
certificate is issued, an issuance fee up to the maximum |
amount of 2% of the amount of the credits issued by the |
certificate may be collected from the applicant to administer |
the provisions of this Section. If collected, this issuance |
fee shall be deposited into the Historic Property |
Administrative Fund, a special fund created in the State |
treasury. Subject to appropriation, moneys in the Historic |
Property Administrative Fund shall be provided to the |
Department of Natural Resources as reimbursement for the costs |
|
associated with administering this Section. |
(c) The taxpayer must attach the certificate to the tax |
return on which the credits are to be claimed. The tax credit |
under this Section may not reduce the taxpayer's liability to |
less than
zero. If the amount of the credit exceeds the tax |
liability for the year, the excess credit may be carried |
forward and applied to the tax liability of the 5 taxable years |
following the excess credit year. |
(c-1) Subject to appropriation, moneys in the Historic |
Property Administrative Fund shall be used, on a biennial |
basis beginning at the end of the second fiscal year after |
January 1, 2019 (the effective date of Public Act 100-629), to |
hire a qualified third party to prepare a biennial report to |
assess the overall economic impact to the State from the |
qualified rehabilitation projects under this Section completed |
in that year and in previous years. The overall economic |
impact shall include at least: (1) the direct and indirect or |
induced economic impacts of completed projects; (2) temporary, |
permanent, and construction jobs created; (3) sales, income, |
and property tax generation before, during construction, and |
after completion; and (4) indirect neighborhood impact after |
completion. The report shall be submitted to the Governor and |
the General Assembly. The report to the General Assembly shall |
be filed with the Clerk of the House of Representatives and the |
Secretary of the Senate in electronic form only, in the manner |
that the Clerk and the Secretary shall direct. |
|
(c-2) The Department of Natural Resources may adopt rules |
to implement this Section in addition to the rules expressly |
authorized in this Section. |
(d) As used in this Section, the following terms have the |
following meanings. |
"Phased rehabilitation" means a project that is completed |
in phases, as defined under Section 47 of the federal Internal |
Revenue Code and pursuant to National Park Service regulations |
at 36 C.F.R. 67. |
"Placed in service" means the date when the property is |
placed in a condition or state of readiness and availability |
for a specifically assigned function as defined under Section |
47 of the federal Internal Revenue Code and federal Treasury |
Regulation Sections 1.46 and 1.48. |
"Qualified expenditure" means all the costs and expenses |
defined as qualified rehabilitation expenditures under Section |
47 of the federal Internal Revenue Code that were incurred in |
connection with a qualified historic structure. |
"Qualified historic structure" means a certified historic |
structure as defined under Section 47(c)(3) of the federal |
Internal Revenue Code. |
"Qualified rehabilitation plan" means a project that is |
approved by the Department of Natural Resources and the |
National Park Service as being consistent with the United |
States Secretary of the Interior's Standards for |
Rehabilitation. |
|
"Qualified taxpayer" means the owner of the qualified |
historic structure or any other person who qualifies for the |
federal rehabilitation credit allowed by Section 47 of the |
federal Internal Revenue Code with respect to that qualified |
historic structure. Partners, shareholders of subchapter S |
corporations, and owners of limited liability companies (if |
the limited liability company is treated as a partnership for |
purposes of federal and State income taxation) are entitled to |
a credit under this Section to be determined in accordance |
with the determination of income and distributive share of |
income under Sections 702 and 703 and subchapter S of the |
Internal Revenue Code, provided that credits granted to a |
partnership, a limited liability company taxed as a |
partnership, or other multiple owners of property shall be |
passed through to the partners, members, or owners |
respectively on a pro rata basis or pursuant to an executed |
agreement among the partners, members, or owners documenting |
any alternate distribution method.
|
(Source: P.A. 100-236, eff. 8-18-17; 100-629, eff. 1-1-19; |
100-695, eff. 8-3-18; 101-9, eff. 6-5-19; 101-81, eff. |
7-12-19.)
|
(35 ILCS 5/222) |
Sec. 222. Live theater production credit. |
(a) For tax years beginning on or after January 1, 2012 and |
beginning prior to January 1, 2027 January 1, 2022 , a taxpayer |
|
who has received a tax credit award under the Live Theater |
Production Tax Credit Act is entitled to a credit against the |
taxes imposed under subsections (a) and (b) of Section 201 of |
this Act in an amount determined under that Act by the |
Department of Commerce and Economic Opportunity. |
(b) If the taxpayer is a partnership, limited liability |
partnership, limited liability company, or Subchapter S |
corporation, the tax credit award is allowed to the partners, |
unit holders, or shareholders in accordance with the |
determination of income and distributive share of income under |
Sections 702 and 704 and Subchapter S of the Internal Revenue |
Code. |
(c) A sale, assignment, or transfer of the tax credit |
award may be made by the taxpayer earning the credit within one |
year after the credit is awarded in accordance with rules |
adopted by the Department of Commerce and Economic |
Opportunity. |
(d) The Department of Revenue, in cooperation with the |
Department of Commerce and Economic Opportunity, shall adopt |
rules to enforce and administer the provisions of this |
Section. |
(e) The tax credit award may not be carried back. If the |
amount of the credit exceeds the tax liability for the year, |
the excess may be carried forward and applied to the tax |
liability of the 5 tax years following the excess credit year. |
The tax credit award shall be applied to the earliest year for |
|
which there is a tax liability. If there are credits from more |
than one tax year that are available to offset liability, the |
earlier credit shall be applied first. In no event may a credit |
under this Section reduce the taxpayer's liability to less |
than zero.
|
(Source: P.A. 100-415, eff. 1-1-18 .)
|
Section 30-15. The Use Tax Act is amended by changing |
Section 3-5 as follows:
|
(35 ILCS 105/3-5)
|
Sec. 3-5. Exemptions. Use of the following tangible |
personal property is exempt from the tax imposed by this Act:
|
(1) Personal property purchased from a corporation, |
society, association,
foundation, institution, or |
organization, other than a limited liability
company, that is |
organized and operated as a not-for-profit service enterprise
|
for the benefit of persons 65 years of age or older if the |
personal property was not purchased by the enterprise for the |
purpose of resale by the
enterprise.
|
(2) Personal property purchased by a not-for-profit |
Illinois county
fair association for use in conducting, |
operating, or promoting the
county fair.
|
(3) Personal property purchased by a not-for-profit
arts |
or cultural organization that establishes, by proof required |
by the
Department by
rule, that it has received an exemption |
|
under Section 501(c)(3) of the Internal
Revenue Code and that |
is organized and operated primarily for the
presentation
or |
support of arts or cultural programming, activities, or |
services. These
organizations include, but are not limited to, |
music and dramatic arts
organizations such as symphony |
orchestras and theatrical groups, arts and
cultural service |
organizations, local arts councils, visual arts organizations,
|
and media arts organizations.
On and after July 1, 2001 (the |
effective date of Public Act 92-35), however, an entity |
otherwise eligible for this exemption shall not
make tax-free |
purchases unless it has an active identification number issued |
by
the Department.
|
(4) Personal property purchased by a governmental body, by |
a
corporation, society, association, foundation, or |
institution organized and
operated exclusively for charitable, |
religious, or educational purposes, or
by a not-for-profit |
corporation, society, association, foundation,
institution, or |
organization that has no compensated officers or employees
and |
that is organized and operated primarily for the recreation of |
persons
55 years of age or older. A limited liability company |
may qualify for the
exemption under this paragraph only if the |
limited liability company is
organized and operated |
exclusively for educational purposes. On and after July
1, |
1987, however, no entity otherwise eligible for this exemption |
shall make
tax-free purchases unless it has an active |
exemption identification number
issued by the Department.
|
|
(5) Until July 1, 2003, a passenger car that is a |
replacement vehicle to
the extent that the
purchase price of |
the car is subject to the Replacement Vehicle Tax.
|
(6) Until July 1, 2003 and beginning again on September 1, |
2004 through August 30, 2014, graphic arts machinery and |
equipment, including
repair and replacement
parts, both new |
and used, and including that manufactured on special order,
|
certified by the purchaser to be used primarily for graphic |
arts production,
and including machinery and equipment |
purchased for lease.
Equipment includes chemicals or chemicals |
acting as catalysts but only if
the
chemicals or chemicals |
acting as catalysts effect a direct and immediate change
upon |
a graphic arts product. Beginning on July 1, 2017, graphic |
arts machinery and equipment is included in the manufacturing |
and assembling machinery and equipment exemption under |
paragraph (18).
|
(7) Farm chemicals.
|
(8) Legal tender, currency, medallions, or gold or silver |
coinage issued by
the State of Illinois, the government of the |
United States of America, or the
government of any foreign |
country, and bullion.
|
(9) Personal property purchased from a teacher-sponsored |
student
organization affiliated with an elementary or |
secondary school located in
Illinois.
|
(10) A motor vehicle that is used for automobile renting, |
as defined in the
Automobile Renting Occupation and Use Tax |
|
Act.
|
(11) Farm machinery and equipment, both new and used,
|
including that manufactured on special order, certified by the |
purchaser
to be used primarily for production agriculture or |
State or federal
agricultural programs, including individual |
replacement parts for
the machinery and equipment, including |
machinery and equipment
purchased
for lease,
and including |
implements of husbandry defined in Section 1-130 of
the |
Illinois Vehicle Code, farm machinery and agricultural |
chemical and
fertilizer spreaders, and nurse wagons required |
to be registered
under Section 3-809 of the Illinois Vehicle |
Code,
but excluding other motor
vehicles required to be
|
registered under the Illinois Vehicle Code.
Horticultural |
polyhouses or hoop houses used for propagating, growing, or
|
overwintering plants shall be considered farm machinery and |
equipment under
this item (11).
Agricultural chemical tender |
tanks and dry boxes shall include units sold
separately from a |
motor vehicle required to be licensed and units sold mounted
|
on a motor vehicle required to be licensed if the selling price |
of the tender
is separately stated.
|
Farm machinery and equipment shall include precision |
farming equipment
that is
installed or purchased to be |
installed on farm machinery and equipment
including, but not |
limited to, tractors, harvesters, sprayers, planters,
seeders, |
or spreaders.
Precision farming equipment includes, but is not |
limited to, soil testing
sensors, computers, monitors, |
|
software, global positioning
and mapping systems, and other |
such equipment.
|
Farm machinery and equipment also includes computers, |
sensors, software, and
related equipment used primarily in the
|
computer-assisted operation of production agriculture |
facilities, equipment,
and
activities such as, but not limited |
to,
the collection, monitoring, and correlation of
animal and |
crop data for the purpose of
formulating animal diets and |
agricultural chemicals. This item (11) is exempt
from the |
provisions of
Section 3-90.
|
(12) Until June 30, 2013, fuel and petroleum products sold |
to or used by an air common
carrier, certified by the carrier |
to be used for consumption, shipment, or
storage in the |
conduct of its business as an air common carrier, for a
flight |
destined for or returning from a location or locations
outside |
the United States without regard to previous or subsequent |
domestic
stopovers.
|
Beginning July 1, 2013, fuel and petroleum products sold |
to or used by an air carrier, certified by the carrier to be |
used for consumption, shipment, or storage in the conduct of |
its business as an air common carrier, for a flight that (i) is |
engaged in foreign trade or is engaged in trade between the |
United States and any of its possessions and (ii) transports |
at least one individual or package for hire from the city of |
origination to the city of final destination on the same |
aircraft, without regard to a change in the flight number of |
|
that aircraft. |
(13) Proceeds of mandatory service charges separately
|
stated on customers' bills for the purchase and consumption of |
food and
beverages purchased at retail from a retailer, to the |
extent that the proceeds
of the service charge are in fact |
turned over as tips or as a substitute
for tips to the |
employees who participate directly in preparing, serving,
|
hosting or cleaning up the food or beverage function with |
respect to which
the service charge is imposed.
|
(14) Until July 1, 2003, oil field exploration, drilling, |
and production
equipment,
including (i) rigs and parts of |
rigs, rotary
rigs, cable tool rigs, and workover rigs, (ii) |
pipe and tubular goods,
including casing and drill strings, |
(iii) pumps and pump-jack units, (iv)
storage tanks and flow |
lines, (v) any individual replacement part for oil
field |
exploration, drilling, and production equipment, and (vi) |
machinery and
equipment purchased
for lease; but excluding |
motor vehicles required to be registered under the
Illinois |
Vehicle Code.
|
(15) Photoprocessing machinery and equipment, including |
repair and
replacement parts, both new and used, including |
that
manufactured on special order, certified by the purchaser |
to be used
primarily for photoprocessing, and including
|
photoprocessing machinery and equipment purchased for lease.
|
(16) Until July 1, 2023, coal and aggregate exploration, |
mining, off-highway hauling,
processing, maintenance, and |
|
reclamation equipment,
including replacement parts and |
equipment, and
including equipment purchased for lease, but |
excluding motor
vehicles required to be registered under the |
Illinois Vehicle Code. The changes made to this Section by |
Public Act 97-767 apply on and after July 1, 2003, but no claim |
for credit or refund is allowed on or after August 16, 2013 |
(the effective date of Public Act 98-456)
for such taxes paid |
during the period beginning July 1, 2003 and ending on August |
16, 2013 (the effective date of Public Act 98-456).
|
(17) Until July 1, 2003, distillation machinery and |
equipment, sold as a
unit or kit,
assembled or installed by the |
retailer, certified by the user to be used
only for the |
production of ethyl alcohol that will be used for consumption
|
as motor fuel or as a component of motor fuel for the personal |
use of the
user, and not subject to sale or resale.
|
(18) Manufacturing and assembling machinery and equipment |
used
primarily in the process of manufacturing or assembling |
tangible
personal property for wholesale or retail sale or |
lease, whether that sale
or lease is made directly by the |
manufacturer or by some other person,
whether the materials |
used in the process are
owned by the manufacturer or some other |
person, or whether that sale or
lease is made apart from or as |
an incident to the seller's engaging in
the service occupation |
of producing machines, tools, dies, jigs,
patterns, gauges, or |
other similar items of no commercial value on
special order |
for a particular purchaser. The exemption provided by this |
|
paragraph (18) includes production related tangible personal |
property, as defined in Section 3-50, purchased on or after |
July 1, 2019. The exemption provided by this paragraph (18) |
does not include machinery and equipment used in (i) the |
generation of electricity for wholesale or retail sale; (ii) |
the generation or treatment of natural or artificial gas for |
wholesale or retail sale that is delivered to customers |
through pipes, pipelines, or mains; or (iii) the treatment of |
water for wholesale or retail sale that is delivered to |
customers through pipes, pipelines, or mains. The provisions |
of Public Act 98-583 are declaratory of existing law as to the |
meaning and scope of this exemption. Beginning on July 1, |
2017, the exemption provided by this paragraph (18) includes, |
but is not limited to, graphic arts machinery and equipment, |
as defined in paragraph (6) of this Section.
|
(19) Personal property delivered to a purchaser or |
purchaser's donee
inside Illinois when the purchase order for |
that personal property was
received by a florist located |
outside Illinois who has a florist located
inside Illinois |
deliver the personal property.
|
(20) Semen used for artificial insemination of livestock |
for direct
agricultural production.
|
(21) Horses, or interests in horses, registered with and |
meeting the
requirements of any of the
Arabian Horse Club |
Registry of America, Appaloosa Horse Club, American Quarter
|
Horse Association, United States
Trotting Association, or |
|
Jockey Club, as appropriate, used for
purposes of breeding or |
racing for prizes. This item (21) is exempt from the |
provisions of Section 3-90, and the exemption provided for |
under this item (21) applies for all periods beginning May 30, |
1995, but no claim for credit or refund is allowed on or after |
January 1, 2008
for such taxes paid during the period |
beginning May 30, 2000 and ending on January 1, 2008.
|
(22) Computers and communications equipment utilized for |
any
hospital
purpose
and equipment used in the diagnosis,
|
analysis, or treatment of hospital patients purchased by a |
lessor who leases
the
equipment, under a lease of one year or |
longer executed or in effect at the
time the lessor would |
otherwise be subject to the tax imposed by this Act, to a
|
hospital
that has been issued an active tax exemption |
identification number by
the
Department under Section 1g of |
the Retailers' Occupation Tax Act. If the
equipment is leased |
in a manner that does not qualify for
this exemption or is used |
in any other non-exempt manner, the lessor
shall be liable for |
the
tax imposed under this Act or the Service Use Tax Act, as |
the case may
be, based on the fair market value of the property |
at the time the
non-qualifying use occurs. No lessor shall |
collect or attempt to collect an
amount (however
designated) |
that purports to reimburse that lessor for the tax imposed by |
this
Act or the Service Use Tax Act, as the case may be, if the |
tax has not been
paid by the lessor. If a lessor improperly |
collects any such amount from the
lessee, the lessee shall |
|
have a legal right to claim a refund of that amount
from the |
lessor. If, however, that amount is not refunded to the lessee |
for
any reason, the lessor is liable to pay that amount to the |
Department.
|
(23) Personal property purchased by a lessor who leases |
the
property, under
a
lease of
one year or longer executed or |
in effect at the time
the lessor would otherwise be subject to |
the tax imposed by this Act,
to a governmental body
that has |
been issued an active sales tax exemption identification |
number by the
Department under Section 1g of the Retailers' |
Occupation Tax Act.
If the
property is leased in a manner that |
does not qualify for
this exemption
or used in any other |
non-exempt manner, the lessor shall be liable for the
tax |
imposed under this Act or the Service Use Tax Act, as the case |
may
be, based on the fair market value of the property at the |
time the
non-qualifying use occurs. No lessor shall collect or |
attempt to collect an
amount (however
designated) that |
purports to reimburse that lessor for the tax imposed by this
|
Act or the Service Use Tax Act, as the case may be, if the tax |
has not been
paid by the lessor. If a lessor improperly |
collects any such amount from the
lessee, the lessee shall |
have a legal right to claim a refund of that amount
from the |
lessor. If, however, that amount is not refunded to the lessee |
for
any reason, the lessor is liable to pay that amount to the |
Department.
|
(24) Beginning with taxable years ending on or after |
|
December
31, 1995
and
ending with taxable years ending on or |
before December 31, 2004,
personal property that is
donated |
for disaster relief to be used in a State or federally declared
|
disaster area in Illinois or bordering Illinois by a |
manufacturer or retailer
that is registered in this State to a |
corporation, society, association,
foundation, or institution |
that has been issued a sales tax exemption
identification |
number by the Department that assists victims of the disaster
|
who reside within the declared disaster area.
|
(25) Beginning with taxable years ending on or after |
December
31, 1995 and
ending with taxable years ending on or |
before December 31, 2004, personal
property that is used in |
the performance of infrastructure repairs in this
State, |
including but not limited to municipal roads and streets, |
access roads,
bridges, sidewalks, waste disposal systems, |
water and sewer line extensions,
water distribution and |
purification facilities, storm water drainage and
retention |
facilities, and sewage treatment facilities, resulting from a |
State
or federally declared disaster in Illinois or bordering |
Illinois when such
repairs are initiated on facilities located |
in the declared disaster area
within 6 months after the |
disaster.
|
(26) Beginning July 1, 1999, game or game birds purchased |
at a "game
breeding
and hunting preserve area" as that term is
|
used in
the Wildlife Code. This paragraph is exempt from the |
provisions
of
Section 3-90.
|
|
(27) A motor vehicle, as that term is defined in Section |
1-146
of the
Illinois
Vehicle Code, that is donated to a |
corporation, limited liability company,
society, association, |
foundation, or institution that is determined by the
|
Department to be organized and operated exclusively for |
educational purposes.
For purposes of this exemption, "a |
corporation, limited liability company,
society, association, |
foundation, or institution organized and operated
exclusively |
for educational purposes" means all tax-supported public |
schools,
private schools that offer systematic instruction in |
useful branches of
learning by methods common to public |
schools and that compare favorably in
their scope and |
intensity with the course of study presented in tax-supported
|
schools, and vocational or technical schools or institutes |
organized and
operated exclusively to provide a course of |
study of not less than 6 weeks
duration and designed to prepare |
individuals to follow a trade or to pursue a
manual, |
technical, mechanical, industrial, business, or commercial
|
occupation.
|
(28) Beginning January 1, 2000, personal property, |
including
food,
purchased through fundraising
events for the |
benefit of
a public or private elementary or
secondary school, |
a group of those schools, or one or more school
districts if |
the events are
sponsored by an entity recognized by the school |
district that consists
primarily of volunteers and includes
|
parents and teachers of the school children. This paragraph |
|
does not apply
to fundraising
events (i) for the benefit of |
private home instruction or (ii)
for which the fundraising |
entity purchases the personal property sold at
the events from |
another individual or entity that sold the property for the
|
purpose of resale by the fundraising entity and that
profits |
from the sale to the
fundraising entity. This paragraph is |
exempt
from the provisions
of Section 3-90.
|
(29) Beginning January 1, 2000 and through December 31, |
2001, new or
used automatic vending
machines that prepare and |
serve hot food and beverages, including coffee, soup,
and
|
other items, and replacement parts for these machines.
|
Beginning January 1,
2002 and through June 30, 2003, machines |
and parts for machines used in
commercial, coin-operated |
amusement and vending business if a use or occupation
tax is |
paid on the gross receipts derived from the use of the |
commercial,
coin-operated amusement and vending machines.
This
|
paragraph
is exempt from the provisions of Section 3-90.
|
(30) Beginning January 1, 2001 and through June 30, 2016, |
food for human consumption that is to be consumed off the |
premises
where it is sold (other than alcoholic beverages, |
soft drinks, and food that
has been prepared for immediate |
consumption) and prescription and
nonprescription medicines, |
drugs, medical appliances, and insulin, urine
testing |
materials, syringes, and needles used by diabetics, for human |
use, when
purchased for use by a person receiving medical |
assistance under Article V of
the Illinois Public Aid Code who |
|
resides in a licensed long-term care facility,
as defined in |
the Nursing Home Care Act, or in a licensed facility as defined |
in the ID/DD Community Care Act, the MC/DD Act, or the |
Specialized Mental Health Rehabilitation Act of 2013.
|
(31) Beginning on August 2, 2001 (the effective date of |
Public Act 92-227),
computers and communications equipment
|
utilized for any hospital purpose and equipment used in the |
diagnosis,
analysis, or treatment of hospital patients |
purchased by a lessor who leases
the equipment, under a lease |
of one year or longer executed or in effect at the
time the |
lessor would otherwise be subject to the tax imposed by this |
Act, to a
hospital that has been issued an active tax exemption |
identification number by
the Department under Section 1g of |
the Retailers' Occupation Tax Act. If the
equipment is leased |
in a manner that does not qualify for this exemption or is
used |
in any other nonexempt manner, the lessor shall be liable for |
the tax
imposed under this Act or the Service Use Tax Act, as |
the case may be, based on
the fair market value of the property |
at the time the nonqualifying use
occurs. No lessor shall |
collect or attempt to collect an amount (however
designated) |
that purports to reimburse that lessor for the tax imposed by |
this
Act or the Service Use Tax Act, as the case may be, if the |
tax has not been
paid by the lessor. If a lessor improperly |
collects any such amount from the
lessee, the lessee shall |
have a legal right to claim a refund of that amount
from the |
lessor. If, however, that amount is not refunded to the lessee |
|
for
any reason, the lessor is liable to pay that amount to the |
Department.
This paragraph is exempt from the provisions of |
Section 3-90.
|
(32) Beginning on August 2, 2001 (the effective date of |
Public Act 92-227),
personal property purchased by a lessor |
who leases the property,
under a lease of one year or longer |
executed or in effect at the time the
lessor would otherwise be |
subject to the tax imposed by this Act, to a
governmental body |
that has been issued an active sales tax exemption
|
identification number by the Department under Section 1g of |
the Retailers'
Occupation Tax Act. If the property is leased |
in a manner that does not
qualify for this exemption or used in |
any other nonexempt manner, the lessor
shall be liable for the |
tax imposed under this Act or the Service Use Tax Act,
as the |
case may be, based on the fair market value of the property at |
the time
the nonqualifying use occurs. No lessor shall collect |
or attempt to collect
an amount (however designated) that |
purports to reimburse that lessor for the
tax imposed by this |
Act or the Service Use Tax Act, as the case may be, if the
tax |
has not been paid by the lessor. If a lessor improperly |
collects any such
amount from the lessee, the lessee shall |
have a legal right to claim a refund
of that amount from the |
lessor. If, however, that amount is not refunded to
the lessee |
for any reason, the lessor is liable to pay that amount to the
|
Department. This paragraph is exempt from the provisions of |
Section 3-90.
|
|
(33) On and after July 1, 2003 and through June 30, 2004, |
the use in this State of motor vehicles of
the second division |
with a gross vehicle weight in excess of 8,000 pounds and
that |
are subject to the commercial distribution fee imposed under |
Section
3-815.1 of the Illinois Vehicle Code. Beginning on |
July 1, 2004 and through June 30, 2005, the use in this State |
of motor vehicles of the second division: (i) with a gross |
vehicle weight rating in excess of 8,000 pounds; (ii) that are |
subject to the commercial distribution fee imposed under |
Section 3-815.1 of the Illinois Vehicle Code; and (iii) that |
are primarily used for commercial purposes. Through June 30, |
2005, this exemption applies to repair and
replacement parts |
added after the initial purchase of such a motor vehicle if
|
that motor
vehicle is used in a manner that would qualify for |
the rolling stock exemption
otherwise provided for in this |
Act. For purposes of this paragraph, the term "used for |
commercial purposes" means the transportation of persons or |
property in furtherance of any commercial or industrial |
enterprise, whether for-hire or not.
|
(34) Beginning January 1, 2008, tangible personal property |
used in the construction or maintenance of a community water |
supply, as defined under Section 3.145 of the Environmental |
Protection Act, that is operated by a not-for-profit |
corporation that holds a valid water supply permit issued |
under Title IV of the Environmental Protection Act. This |
paragraph is exempt from the provisions of Section 3-90. |
|
(35) Beginning January 1, 2010 and continuing through |
December 31, 2024, materials, parts, equipment, components, |
and furnishings incorporated into or upon an aircraft as part |
of the modification, refurbishment, completion, replacement, |
repair, or maintenance of the aircraft. This exemption |
includes consumable supplies used in the modification, |
refurbishment, completion, replacement, repair, and |
maintenance of aircraft, but excludes any materials, parts, |
equipment, components, and consumable supplies used in the |
modification, replacement, repair, and maintenance of aircraft |
engines or power plants, whether such engines or power plants |
are installed or uninstalled upon any such aircraft. |
"Consumable supplies" include, but are not limited to, |
adhesive, tape, sandpaper, general purpose lubricants, |
cleaning solution, latex gloves, and protective films. This |
exemption applies only to the use of qualifying tangible |
personal property by persons who modify, refurbish, complete, |
repair, replace, or maintain aircraft and who (i) hold an Air |
Agency Certificate and are empowered to operate an approved |
repair station by the Federal Aviation Administration, (ii) |
have a Class IV Rating, and (iii) conduct operations in |
accordance with Part 145 of the Federal Aviation Regulations. |
The exemption does not include aircraft operated by a |
commercial air carrier providing scheduled passenger air |
service pursuant to authority issued under Part 121 or Part |
129 of the Federal Aviation Regulations. The changes made to |
|
this paragraph (35) by Public Act 98-534 are declarative of |
existing law. It is the intent of the General Assembly that the |
exemption under this paragraph (35) applies continuously from |
January 1, 2010 through December 31, 2024; however, no claim |
for credit or refund is allowed for taxes paid as a result of |
the disallowance of this exemption on or after January 1, 2015 |
and prior to the effective date of this amendatory Act of the |
101st General Assembly. |
(36) Tangible personal property purchased by a |
public-facilities corporation, as described in Section |
11-65-10 of the Illinois Municipal Code, for purposes of |
constructing or furnishing a municipal convention hall, but |
only if the legal title to the municipal convention hall is |
transferred to the municipality without any further |
consideration by or on behalf of the municipality at the time |
of the completion of the municipal convention hall or upon the |
retirement or redemption of any bonds or other debt |
instruments issued by the public-facilities corporation in |
connection with the development of the municipal convention |
hall. This exemption includes existing public-facilities |
corporations as provided in Section 11-65-25 of the Illinois |
Municipal Code. This paragraph is exempt from the provisions |
of Section 3-90. |
(37) Beginning January 1, 2017 and through December 31, |
2026 , menstrual pads, tampons, and menstrual cups. |
(38) Merchandise that is subject to the Rental Purchase |
|
Agreement Occupation and Use Tax. The purchaser must certify |
that the item is purchased to be rented subject to a rental |
purchase agreement, as defined in the Rental Purchase |
Agreement Act, and provide proof of registration under the |
Rental Purchase Agreement Occupation and Use Tax Act. This |
paragraph is exempt from the provisions of Section 3-90. |
(39) Tangible personal property purchased by a purchaser |
who is exempt from the tax imposed by this Act by operation of |
federal law. This paragraph is exempt from the provisions of |
Section 3-90. |
(40) Qualified tangible personal property used in the |
construction or operation of a data center that has been |
granted a certificate of exemption by the Department of |
Commerce and Economic Opportunity, whether that tangible |
personal property is purchased by the owner, operator, or |
tenant of the data center or by a contractor or subcontractor |
of the owner, operator, or tenant. Data centers that would |
have qualified for a certificate of exemption prior to January |
1, 2020 had Public Act 101-31 been in effect may apply for and |
obtain an exemption for subsequent purchases of computer |
equipment or enabling software purchased or leased to upgrade, |
supplement, or replace computer equipment or enabling software |
purchased or leased in the original investment that would have |
qualified. |
The Department of Commerce and Economic Opportunity shall |
grant a certificate of exemption under this item (40) to |
|
qualified data centers as defined by Section 605-1025 of the |
Department of Commerce and Economic Opportunity Law of the
|
Civil Administrative Code of Illinois. |
For the purposes of this item (40): |
"Data center" means a building or a series of |
buildings rehabilitated or constructed to house working |
servers in one physical location or multiple sites within |
the State of Illinois. |
"Qualified tangible personal property" means: |
electrical systems and equipment; climate control and |
chilling equipment and systems; mechanical systems and |
equipment; monitoring and secure systems; emergency |
generators; hardware; computers; servers; data storage |
devices; network connectivity equipment; racks; cabinets; |
telecommunications cabling infrastructure; raised floor |
systems; peripheral components or systems; software; |
mechanical, electrical, or plumbing systems; battery |
systems; cooling systems and towers; temperature control |
systems; other cabling; and other data center |
infrastructure equipment and systems necessary to operate |
qualified tangible personal property, including fixtures; |
and component parts of any of the foregoing, including |
installation, maintenance, repair, refurbishment, and |
replacement of qualified tangible personal property to |
generate, transform, transmit, distribute, or manage |
electricity necessary to operate qualified tangible |
|
personal property; and all other tangible personal |
property that is essential to the operations of a computer |
data center. The term "qualified tangible personal |
property" also includes building materials physically |
incorporated in to the qualifying data center. To document |
the exemption allowed under this Section, the retailer |
must obtain from the purchaser a copy of the certificate |
of eligibility issued by the Department of Commerce and |
Economic Opportunity. |
This item (40) is exempt from the provisions of Section |
3-90. |
(Source: P.A. 100-22, eff. 7-6-17; 100-437, eff. 1-1-18; |
100-594, eff. 6-29-18; 100-863, eff. 8-14-18; 100-1171, eff. |
1-4-19; 101-9, eff. 6-5-19; 101-31, eff. 6-28-19; 101-81, eff. |
7-12-19; 101-629, eff. 2-5-20.)
|
Section 30-20. The Service Use Tax Act is amended by |
changing Sections 3-5 and 3-10 as follows:
|
(35 ILCS 110/3-5)
|
Sec. 3-5. Exemptions. Use of the following tangible |
personal property
is exempt from the tax imposed by this Act:
|
(1) Personal property purchased from a corporation, |
society,
association, foundation, institution, or |
organization, other than a limited
liability company, that is |
organized and operated as a not-for-profit service
enterprise |
|
for the benefit of persons 65 years of age or older if the |
personal
property was not purchased by the enterprise for the |
purpose of resale by the
enterprise.
|
(2) Personal property purchased by a non-profit Illinois |
county fair
association for use in conducting, operating, or |
promoting the county fair.
|
(3) Personal property purchased by a not-for-profit arts
|
or cultural
organization that establishes, by proof required |
by the Department by rule,
that it has received an exemption |
under Section 501(c)(3) of the Internal
Revenue Code and that |
is organized and operated primarily for the
presentation
or |
support of arts or cultural programming, activities, or |
services. These
organizations include, but are not limited to, |
music and dramatic arts
organizations such as symphony |
orchestras and theatrical groups, arts and
cultural service |
organizations, local arts councils, visual arts organizations,
|
and media arts organizations.
On and after July 1, 2001 (the |
effective date of Public Act 92-35), however, an entity |
otherwise eligible for this exemption shall not
make tax-free |
purchases unless it has an active identification number issued |
by
the Department.
|
(4) Legal tender, currency, medallions, or gold or silver |
coinage issued
by the State of Illinois, the government of the |
United States of America,
or the government of any foreign |
country, and bullion.
|
(5) Until July 1, 2003 and beginning again on September 1, |
|
2004 through August 30, 2014, graphic arts machinery and |
equipment, including
repair and
replacement parts, both new |
and used, and including that manufactured on
special order or |
purchased for lease, certified by the purchaser to be used
|
primarily for graphic arts production.
Equipment includes |
chemicals or
chemicals acting as catalysts but only if
the |
chemicals or chemicals acting as catalysts effect a direct and |
immediate
change upon a graphic arts product. Beginning on |
July 1, 2017, graphic arts machinery and equipment is included |
in the manufacturing and assembling machinery and equipment |
exemption under Section 2 of this Act.
|
(6) Personal property purchased from a teacher-sponsored |
student
organization affiliated with an elementary or |
secondary school located
in Illinois.
|
(7) Farm machinery and equipment, both new and used, |
including that
manufactured on special order, certified by the |
purchaser to be used
primarily for production agriculture or |
State or federal agricultural
programs, including individual |
replacement parts for the machinery and
equipment, including |
machinery and equipment purchased for lease,
and including |
implements of husbandry defined in Section 1-130 of
the |
Illinois Vehicle Code, farm machinery and agricultural |
chemical and
fertilizer spreaders, and nurse wagons required |
to be registered
under Section 3-809 of the Illinois Vehicle |
Code,
but
excluding other motor vehicles required to be |
registered under the Illinois
Vehicle Code.
Horticultural |
|
polyhouses or hoop houses used for propagating, growing, or
|
overwintering plants shall be considered farm machinery and |
equipment under
this item (7).
Agricultural chemical tender |
tanks and dry boxes shall include units sold
separately from a |
motor vehicle required to be licensed and units sold mounted
|
on a motor vehicle required to be licensed if the selling price |
of the tender
is separately stated.
|
Farm machinery and equipment shall include precision |
farming equipment
that is
installed or purchased to be |
installed on farm machinery and equipment
including, but not |
limited to, tractors, harvesters, sprayers, planters,
seeders, |
or spreaders.
Precision farming equipment includes, but is not |
limited to,
soil testing sensors, computers, monitors, |
software, global positioning
and mapping systems, and other |
such equipment.
|
Farm machinery and equipment also includes computers, |
sensors, software, and
related equipment used primarily in the
|
computer-assisted operation of production agriculture |
facilities, equipment,
and activities such as, but
not limited |
to,
the collection, monitoring, and correlation of
animal and |
crop data for the purpose of
formulating animal diets and |
agricultural chemicals. This item (7) is exempt
from the |
provisions of
Section 3-75.
|
(8) Until June 30, 2013, fuel and petroleum products sold |
to or used by an air common
carrier, certified by the carrier |
to be used for consumption, shipment, or
storage in the |
|
conduct of its business as an air common carrier, for a
flight |
destined for or returning from a location or locations
outside |
the United States without regard to previous or subsequent |
domestic
stopovers.
|
Beginning July 1, 2013, fuel and petroleum products sold |
to or used by an air carrier, certified by the carrier to be |
used for consumption, shipment, or storage in the conduct of |
its business as an air common carrier, for a flight that (i) is |
engaged in foreign trade or is engaged in trade between the |
United States and any of its possessions and (ii) transports |
at least one individual or package for hire from the city of |
origination to the city of final destination on the same |
aircraft, without regard to a change in the flight number of |
that aircraft. |
(9) Proceeds of mandatory service charges separately |
stated on
customers' bills for the purchase and consumption of |
food and beverages
acquired as an incident to the purchase of a |
service from a serviceman, to
the extent that the proceeds of |
the service charge are in fact
turned over as tips or as a |
substitute for tips to the employees who
participate directly |
in preparing, serving, hosting or cleaning up the
food or |
beverage function with respect to which the service charge is |
imposed.
|
(10) Until July 1, 2003, oil field exploration, drilling, |
and production
equipment, including
(i) rigs and parts of |
rigs, rotary rigs, cable tool
rigs, and workover rigs, (ii) |
|
pipe and tubular goods, including casing and
drill strings, |
(iii) pumps and pump-jack units, (iv) storage tanks and flow
|
lines, (v) any individual replacement part for oil field |
exploration,
drilling, and production equipment, and (vi) |
machinery and equipment purchased
for lease; but
excluding |
motor vehicles required to be registered under the Illinois
|
Vehicle Code.
|
(11) Proceeds from the sale of photoprocessing machinery |
and
equipment, including repair and replacement parts, both |
new and
used, including that manufactured on special order, |
certified by the
purchaser to be used primarily for |
photoprocessing, and including
photoprocessing machinery and |
equipment purchased for lease.
|
(12) Until July 1, 2023, coal and aggregate exploration, |
mining, off-highway hauling,
processing,
maintenance, and |
reclamation equipment, including
replacement parts and |
equipment, and including
equipment purchased for lease, but |
excluding motor vehicles required to be
registered under the |
Illinois Vehicle Code. The changes made to this Section by |
Public Act 97-767 apply on and after July 1, 2003, but no claim |
for credit or refund is allowed on or after August 16, 2013 |
(the effective date of Public Act 98-456)
for such taxes paid |
during the period beginning July 1, 2003 and ending on August |
16, 2013 (the effective date of Public Act 98-456).
|
(13) Semen used for artificial insemination of livestock |
for direct
agricultural production.
|
|
(14) Horses, or interests in horses, registered with and |
meeting the
requirements of any of the
Arabian Horse Club |
Registry of America, Appaloosa Horse Club, American Quarter
|
Horse Association, United States
Trotting Association, or |
Jockey Club, as appropriate, used for
purposes of breeding or |
racing for prizes. This item (14) is exempt from the |
provisions of Section 3-75, and the exemption provided for |
under this item (14) applies for all periods beginning May 30, |
1995, but no claim for credit or refund is allowed on or after |
January 1, 2008 (the effective date of Public Act 95-88) for |
such taxes paid during the period beginning May 30, 2000 and |
ending on January 1, 2008 (the effective date of Public Act |
95-88).
|
(15) Computers and communications equipment utilized for |
any
hospital
purpose
and equipment used in the diagnosis,
|
analysis, or treatment of hospital patients purchased by a |
lessor who leases
the
equipment, under a lease of one year or |
longer executed or in effect at the
time
the lessor would |
otherwise be subject to the tax imposed by this Act,
to a
|
hospital
that has been issued an active tax exemption |
identification number by the
Department under Section 1g of |
the Retailers' Occupation Tax Act.
If the
equipment is leased |
in a manner that does not qualify for
this exemption
or is used |
in any other non-exempt manner,
the lessor shall be liable for |
the
tax imposed under this Act or the Use Tax Act, as the case |
may
be, based on the fair market value of the property at the |
|
time the
non-qualifying use occurs. No lessor shall collect or |
attempt to collect an
amount (however
designated) that |
purports to reimburse that lessor for the tax imposed by this
|
Act or the Use Tax Act, as the case may be, if the tax has not |
been
paid by the lessor. If a lessor improperly collects any |
such amount from the
lessee, the lessee shall have a legal |
right to claim a refund of that amount
from the lessor. If, |
however, that amount is not refunded to the lessee for
any |
reason, the lessor is liable to pay that amount to the |
Department.
|
(16) Personal property purchased by a lessor who leases |
the
property, under
a
lease of one year or longer executed or |
in effect at the time
the lessor would otherwise be subject to |
the tax imposed by this Act,
to a governmental body
that has |
been issued an active tax exemption identification number by |
the
Department under Section 1g of the Retailers' Occupation |
Tax Act.
If the
property is leased in a manner that does not |
qualify for
this exemption
or is used in any other non-exempt |
manner,
the lessor shall be liable for the
tax imposed under |
this Act or the Use Tax Act, as the case may
be, based on the |
fair market value of the property at the time the
|
non-qualifying use occurs. No lessor shall collect or attempt |
to collect an
amount (however
designated) that purports to |
reimburse that lessor for the tax imposed by this
Act or the |
Use Tax Act, as the case may be, if the tax has not been
paid |
by the lessor. If a lessor improperly collects any such amount |
|
from the
lessee, the lessee shall have a legal right to claim a |
refund of that amount
from the lessor. If, however, that |
amount is not refunded to the lessee for
any reason, the lessor |
is liable to pay that amount to the Department.
|
(17) Beginning with taxable years ending on or after |
December
31,
1995
and
ending with taxable years ending on or |
before December 31, 2004,
personal property that is
donated |
for disaster relief to be used in a State or federally declared
|
disaster area in Illinois or bordering Illinois by a |
manufacturer or retailer
that is registered in this State to a |
corporation, society, association,
foundation, or institution |
that has been issued a sales tax exemption
identification |
number by the Department that assists victims of the disaster
|
who reside within the declared disaster area.
|
(18) Beginning with taxable years ending on or after |
December
31, 1995 and
ending with taxable years ending on or |
before December 31, 2004, personal
property that is used in |
the performance of infrastructure repairs in this
State, |
including but not limited to municipal roads and streets, |
access roads,
bridges, sidewalks, waste disposal systems, |
water and sewer line extensions,
water distribution and |
purification facilities, storm water drainage and
retention |
facilities, and sewage treatment facilities, resulting from a |
State
or federally declared disaster in Illinois or bordering |
Illinois when such
repairs are initiated on facilities located |
in the declared disaster area
within 6 months after the |
|
disaster.
|
(19) Beginning July 1, 1999, game or game birds purchased |
at a "game
breeding
and hunting preserve area" as that term is
|
used in
the Wildlife Code. This paragraph is exempt from the |
provisions
of
Section 3-75.
|
(20) A motor vehicle, as that term is defined in Section |
1-146
of the
Illinois Vehicle Code, that is donated to a |
corporation, limited liability
company, society, association, |
foundation, or institution that is determined by
the |
Department to be organized and operated exclusively for |
educational
purposes. For purposes of this exemption, "a |
corporation, limited liability
company, society, association, |
foundation, or institution organized and
operated
exclusively |
for educational purposes" means all tax-supported public |
schools,
private schools that offer systematic instruction in |
useful branches of
learning by methods common to public |
schools and that compare favorably in
their scope and |
intensity with the course of study presented in tax-supported
|
schools, and vocational or technical schools or institutes |
organized and
operated exclusively to provide a course of |
study of not less than 6 weeks
duration and designed to prepare |
individuals to follow a trade or to pursue a
manual, |
technical, mechanical, industrial, business, or commercial
|
occupation.
|
(21) Beginning January 1, 2000, personal property, |
including
food,
purchased through fundraising
events for the |
|
benefit of
a public or private elementary or
secondary school, |
a group of those schools, or one or more school
districts if |
the events are
sponsored by an entity recognized by the school |
district that consists
primarily of volunteers and includes
|
parents and teachers of the school children. This paragraph |
does not apply
to fundraising
events (i) for the benefit of |
private home instruction or (ii)
for which the fundraising |
entity purchases the personal property sold at
the events from |
another individual or entity that sold the property for the
|
purpose of resale by the fundraising entity and that
profits |
from the sale to the
fundraising entity. This paragraph is |
exempt
from the provisions
of Section 3-75.
|
(22) Beginning January 1, 2000
and through December 31, |
2001, new or used automatic vending
machines that prepare and |
serve hot food and beverages, including coffee, soup,
and
|
other items, and replacement parts for these machines.
|
Beginning January 1,
2002 and through June 30, 2003, machines |
and parts for machines used in
commercial, coin-operated
|
amusement
and vending business if a use or occupation tax is |
paid on the gross receipts
derived from
the use of the |
commercial, coin-operated amusement and vending machines.
This
|
paragraph
is exempt from the provisions of Section 3-75.
|
(23) Beginning August 23, 2001 and through June 30, 2016, |
food for human consumption that is to be consumed off the
|
premises
where it is sold (other than alcoholic beverages, |
soft drinks, and food that
has been prepared for immediate |
|
consumption) and prescription and
nonprescription medicines, |
drugs, medical appliances, and insulin, urine
testing |
materials, syringes, and needles used by diabetics, for human |
use, when
purchased for use by a person receiving medical |
assistance under Article V of
the Illinois Public Aid Code who |
resides in a licensed long-term care facility,
as defined in |
the Nursing Home Care Act, or in a licensed facility as defined |
in the ID/DD Community Care Act, the MC/DD Act, or the |
Specialized Mental Health Rehabilitation Act of 2013.
|
(24) Beginning on August 2, 2001 (the effective date of |
Public Act 92-227), computers and communications equipment
|
utilized for any hospital purpose and equipment used in the |
diagnosis,
analysis, or treatment of hospital patients |
purchased by a lessor who leases
the equipment, under a lease |
of one year or longer executed or in effect at the
time the |
lessor would otherwise be subject to the tax imposed by this |
Act, to a
hospital that has been issued an active tax exemption |
identification number by
the Department under Section 1g of |
the Retailers' Occupation Tax Act. If the
equipment is leased |
in a manner that does not qualify for this exemption or is
used |
in any other nonexempt manner, the lessor shall be liable for |
the
tax imposed under this Act or the Use Tax Act, as the case |
may be, based on the
fair market value of the property at the |
time the nonqualifying use occurs.
No lessor shall collect or |
attempt to collect an amount (however
designated) that |
purports to reimburse that lessor for the tax imposed by this
|
|
Act or the Use Tax Act, as the case may be, if the tax has not |
been
paid by the lessor. If a lessor improperly collects any |
such amount from the
lessee, the lessee shall have a legal |
right to claim a refund of that amount
from the lessor. If, |
however, that amount is not refunded to the lessee for
any |
reason, the lessor is liable to pay that amount to the |
Department.
This paragraph is exempt from the provisions of |
Section 3-75.
|
(25) Beginning
on August 2, 2001 (the effective date of |
Public Act 92-227),
personal property purchased by a lessor
|
who leases the property, under a lease of one year or longer |
executed or in
effect at the time the lessor would otherwise be |
subject to the tax imposed by
this Act, to a governmental body |
that has been issued an active tax exemption
identification |
number by the Department under Section 1g of the Retailers'
|
Occupation Tax Act. If the property is leased in a manner that |
does not
qualify for this exemption or is used in any other |
nonexempt manner, the
lessor shall be liable for the tax |
imposed under this Act or the Use Tax Act,
as the case may be, |
based on the fair market value of the property at the time
the |
nonqualifying use occurs. No lessor shall collect or attempt |
to collect
an amount (however designated) that purports to |
reimburse that lessor for the
tax imposed by this Act or the |
Use Tax Act, as the case may be, if the tax has
not been paid |
by the lessor. If a lessor improperly collects any such amount
|
from the lessee, the lessee shall have a legal right to claim a |
|
refund of that
amount from the lessor. If, however, that |
amount is not refunded to the lessee
for any reason, the lessor |
is liable to pay that amount to the Department.
This paragraph |
is exempt from the provisions of Section 3-75.
|
(26) Beginning January 1, 2008, tangible personal property |
used in the construction or maintenance of a community water |
supply, as defined under Section 3.145 of the Environmental |
Protection Act, that is operated by a not-for-profit |
corporation that holds a valid water supply permit issued |
under Title IV of the Environmental Protection Act. This |
paragraph is exempt from the provisions of Section 3-75.
|
(27) Beginning January 1, 2010 and continuing through |
December 31, 2024, materials, parts, equipment, components, |
and furnishings incorporated into or upon an aircraft as part |
of the modification, refurbishment, completion, replacement, |
repair, or maintenance of the aircraft. This exemption |
includes consumable supplies used in the modification, |
refurbishment, completion, replacement, repair, and |
maintenance of aircraft, but excludes any materials, parts, |
equipment, components, and consumable supplies used in the |
modification, replacement, repair, and maintenance of aircraft |
engines or power plants, whether such engines or power plants |
are installed or uninstalled upon any such aircraft. |
"Consumable supplies" include, but are not limited to, |
adhesive, tape, sandpaper, general purpose lubricants, |
cleaning solution, latex gloves, and protective films. This |
|
exemption applies only to the use of qualifying tangible |
personal property transferred incident to the modification, |
refurbishment, completion, replacement, repair, or maintenance |
of aircraft by persons who (i) hold an Air Agency Certificate |
and are empowered to operate an approved repair station by the |
Federal Aviation Administration, (ii) have a Class IV Rating, |
and (iii) conduct operations in accordance with Part 145 of |
the Federal Aviation Regulations. The exemption does not |
include aircraft operated by a commercial air carrier |
providing scheduled passenger air service pursuant to |
authority issued under Part 121 or Part 129 of the Federal |
Aviation Regulations. The changes made to this paragraph (27) |
by Public Act 98-534 are declarative of existing law. It is the |
intent of the General Assembly that the exemption under this |
paragraph (27) applies continuously from January 1, 2010 |
through December 31, 2024; however, no claim for credit or |
refund is allowed for taxes paid as a result of the |
disallowance of this exemption on or after January 1, 2015 and |
prior to the effective date of this amendatory Act of the 101st |
General Assembly. |
(28) Tangible personal property purchased by a |
public-facilities corporation, as described in Section |
11-65-10 of the Illinois Municipal Code, for purposes of |
constructing or furnishing a municipal convention hall, but |
only if the legal title to the municipal convention hall is |
transferred to the municipality without any further |
|
consideration by or on behalf of the municipality at the time |
of the completion of the municipal convention hall or upon the |
retirement or redemption of any bonds or other debt |
instruments issued by the public-facilities corporation in |
connection with the development of the municipal convention |
hall. This exemption includes existing public-facilities |
corporations as provided in Section 11-65-25 of the Illinois |
Municipal Code. This paragraph is exempt from the provisions |
of Section 3-75. |
(29) Beginning January 1, 2017 and through December 31, |
2026 , menstrual pads, tampons, and menstrual cups. |
(30) Tangible personal property transferred to a purchaser |
who is exempt from the tax imposed by this Act by operation of |
federal law. This paragraph is exempt from the provisions of |
Section 3-75. |
(31) Qualified tangible personal property used in the |
construction or operation of a data center that has been |
granted a certificate of exemption by the Department of |
Commerce and Economic Opportunity, whether that tangible |
personal property is purchased by the owner, operator, or |
tenant of the data center or by a contractor or subcontractor |
of the owner, operator, or tenant. Data centers that would |
have qualified for a certificate of exemption prior to January |
1, 2020 had this amendatory Act of the 101st General Assembly |
been in effect, may apply for and obtain an exemption for |
subsequent purchases of computer equipment or enabling |
|
software purchased or leased to upgrade, supplement, or |
replace computer equipment or enabling software purchased or |
leased in the original investment that would have qualified. |
The Department of Commerce and Economic Opportunity shall |
grant a certificate of exemption under this item (31) to |
qualified data centers as defined by Section 605-1025 of the |
Department of Commerce and Economic Opportunity Law of the
|
Civil Administrative Code of Illinois. |
For the purposes of this item (31): |
"Data center" means a building or a series of |
buildings rehabilitated or constructed to house working |
servers in one physical location or multiple sites within |
the State of Illinois. |
"Qualified tangible personal property" means: |
electrical systems and equipment; climate control and |
chilling equipment and systems; mechanical systems and |
equipment; monitoring and secure systems; emergency |
generators; hardware; computers; servers; data storage |
devices; network connectivity equipment; racks; cabinets; |
telecommunications cabling infrastructure; raised floor |
systems; peripheral components or systems; software; |
mechanical, electrical, or plumbing systems; battery |
systems; cooling systems and towers; temperature control |
systems; other cabling; and other data center |
infrastructure equipment and systems necessary to operate |
qualified tangible personal property, including fixtures; |
|
and component parts of any of the foregoing, including |
installation, maintenance, repair, refurbishment, and |
replacement of qualified tangible personal property to |
generate, transform, transmit, distribute, or manage |
electricity necessary to operate qualified tangible |
personal property; and all other tangible personal |
property that is essential to the operations of a computer |
data center. The term "qualified tangible personal |
property" also includes building materials physically |
incorporated in to the qualifying data center. To document |
the exemption allowed under this Section, the retailer |
must obtain from the purchaser a copy of the certificate |
of eligibility issued by the Department of Commerce and |
Economic Opportunity. |
This item (31) is exempt from the provisions of Section |
3-75. |
(Source: P.A. 100-22, eff. 7-6-17; 100-594, eff. 6-29-18; |
100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, eff. |
7-12-19; 101-629, eff. 2-5-20.)
|
(35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
|
Sec. 3-10. Rate of tax. Unless otherwise provided in this |
Section,
the tax imposed by this Act is at the rate of 6.25% of |
the selling
price of tangible personal property transferred as |
an incident to the sale
of service, but, for the purpose of |
computing this tax, in no event shall
the selling price be less |
|
than the cost price of the property to the
serviceman.
|
Beginning on July 1, 2000 and through December 31, 2000, |
with respect to
motor fuel, as defined in Section 1.1 of the |
Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of |
the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
|
With respect to gasohol, as defined in the Use Tax Act, the |
tax imposed
by this Act applies to (i) 70% of the selling price |
of property transferred
as an incident to the sale of service |
on or after January 1, 1990,
and before July 1, 2003, (ii) 80% |
of the selling price of
property transferred as an incident to |
the sale of service on or after July
1, 2003 and on or before |
July 1, 2017, and (iii)
100% of the selling price thereafter.
|
If, at any time, however, the tax under this Act on sales of |
gasohol, as
defined in
the Use Tax Act, is imposed at the rate |
of 1.25%, then the
tax imposed by this Act applies to 100% of |
the proceeds of sales of gasohol
made during that time.
|
With respect to majority blended ethanol fuel, as defined |
in the Use Tax Act,
the
tax
imposed by this Act does not apply |
to the selling price of property transferred
as an incident to |
the sale of service on or after July 1, 2003 and on or before
|
December 31, 2023 but applies to 100% of the selling price |
thereafter.
|
With respect to biodiesel blends, as defined in the Use |
Tax Act, with no less
than 1% and no
more than 10% biodiesel, |
the tax imposed by this Act
applies to (i) 80% of the selling |
price of property transferred as an incident
to the sale of |
|
service on or after July 1, 2003 and on or before December 31, |
2018
and (ii) 100% of the proceeds of the selling price
|
thereafter.
If, at any time, however, the tax under this Act on |
sales of biodiesel blends,
as
defined in the Use Tax Act, with |
no less than 1% and no more than 10% biodiesel
is imposed at |
the rate of 1.25%, then the
tax imposed by this Act applies to |
100% of the proceeds of sales of biodiesel
blends with no less |
than 1% and no more than 10% biodiesel
made
during that time.
|
With respect to 100% biodiesel, as defined in the Use Tax |
Act, and biodiesel
blends, as defined in the Use Tax Act, with
|
more than 10% but no more than 99% biodiesel, the tax imposed |
by this Act
does not apply to the proceeds of the selling price |
of property transferred
as an incident to the sale of service |
on or after July 1, 2003 and on or before
December 31, 2023 but |
applies to 100% of the selling price thereafter.
|
At the election of any registered serviceman made for each |
fiscal year,
sales of service in which the aggregate annual |
cost price of tangible
personal property transferred as an |
incident to the sales of service is
less than 35%, or 75% in |
the case of servicemen transferring prescription
drugs or |
servicemen engaged in graphic arts production, of the |
aggregate
annual total gross receipts from all sales of |
service, the tax imposed by
this Act shall be based on the |
serviceman's cost price of the tangible
personal property |
transferred as an incident to the sale of those services.
|
The tax shall be imposed at the rate of 1% on food prepared |
|
for
immediate consumption and transferred incident to a sale |
of service subject
to this Act or the Service Occupation Tax |
Act by an entity licensed under
the Hospital Licensing Act, |
the Nursing Home Care Act, the Assisted Living and Shared |
Housing Act, the ID/DD Community Care Act, the MC/DD Act, the |
Specialized Mental Health Rehabilitation Act of 2013, or the
|
Child Care
Act of 1969 , or an entity that holds a permit issued |
pursuant to the Life Care Facilities Act . The tax shall
also be |
imposed at the rate of 1% on food for human consumption that is |
to be
consumed off the premises where it is sold (other than |
alcoholic beverages, food consisting of or infused with adult |
use cannabis,
soft drinks, and food that has been prepared for |
immediate consumption and is
not otherwise included in this |
paragraph) and prescription and nonprescription
medicines, |
drugs, medical appliances, products classified as Class III |
medical devices by the United States Food and Drug |
Administration that are used for cancer treatment pursuant to |
a prescription, as well as any accessories and components |
related to those devices, modifications to a motor vehicle for |
the
purpose of rendering it usable by a person with a |
disability, and insulin, blood sugar testing
materials,
|
syringes, and needles used by human diabetics. For the |
purposes of this Section, until September 1, 2009: the term |
"soft drinks" means any
complete, finished, ready-to-use, |
non-alcoholic drink, whether carbonated or
not, including but |
not limited to soda water, cola, fruit juice, vegetable
juice, |
|
carbonated water, and all other preparations commonly known as |
soft
drinks of whatever kind or description that are contained |
in any closed or
sealed bottle, can, carton, or container, |
regardless of size; but "soft drinks"
does not include coffee, |
tea, non-carbonated water, infant formula, milk or
milk |
products as defined in the Grade A Pasteurized Milk and Milk |
Products Act,
or drinks containing 50% or more natural fruit |
or vegetable juice.
|
Notwithstanding any other provisions of this
Act, |
beginning September 1, 2009, "soft drinks" means non-alcoholic |
beverages that contain natural or artificial sweeteners. "Soft |
drinks" do not include beverages that contain milk or milk |
products, soy, rice or similar milk substitutes, or greater |
than 50% of vegetable or fruit juice by volume. |
Until August 1, 2009, and notwithstanding any other |
provisions of this Act, "food for human
consumption that is to |
be consumed off the premises where it is sold" includes
all |
food sold through a vending machine, except soft drinks and |
food products
that are dispensed hot from a vending machine, |
regardless of the location of
the vending machine. Beginning |
August 1, 2009, and notwithstanding any other provisions of |
this Act, "food for human consumption that is to be consumed |
off the premises where it is sold" includes all food sold |
through a vending machine, except soft drinks, candy, and food |
products that are dispensed hot from a vending machine, |
regardless of the location of the vending machine.
|
|
Notwithstanding any other provisions of this
Act, |
beginning September 1, 2009, "food for human consumption that |
is to be consumed off the premises where
it is sold" does not |
include candy. For purposes of this Section, "candy" means a |
preparation of sugar, honey, or other natural or artificial |
sweeteners in combination with chocolate, fruits, nuts or |
other ingredients or flavorings in the form of bars, drops, or |
pieces. "Candy" does not include any preparation that contains |
flour or requires refrigeration. |
Notwithstanding any other provisions of this
Act, |
beginning September 1, 2009, "nonprescription medicines and |
drugs" does not include grooming and hygiene products. For |
purposes of this Section, "grooming and hygiene products" |
includes, but is not limited to, soaps and cleaning solutions, |
shampoo, toothpaste, mouthwash, antiperspirants, and sun tan |
lotions and screens, unless those products are available by |
prescription only, regardless of whether the products meet the |
definition of "over-the-counter-drugs". For the purposes of |
this paragraph, "over-the-counter-drug" means a drug for human |
use that contains a label that identifies the product as a drug |
as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" |
label includes: |
(A) A "Drug Facts" panel; or |
(B) A statement of the "active ingredient(s)" with a |
list of those ingredients contained in the compound, |
substance or preparation. |
|
Beginning on January 1, 2014 (the effective date of Public |
Act 98-122), "prescription and nonprescription medicines and |
drugs" includes medical cannabis purchased from a registered |
dispensing organization under the Compassionate Use of Medical |
Cannabis Program Act. |
As used in this Section, "adult use cannabis" means |
cannabis subject to tax under the Cannabis Cultivation |
Privilege Tax Law and the Cannabis Purchaser Excise Tax Law |
and does not include cannabis subject to tax under the |
Compassionate Use of Medical Cannabis Program Act. |
If the property that is acquired from a serviceman is |
acquired outside
Illinois and used outside Illinois before |
being brought to Illinois for use
here and is taxable under |
this Act, the "selling price" on which the tax
is computed |
shall be reduced by an amount that represents a reasonable
|
allowance for depreciation for the period of prior |
out-of-state use.
|
(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; |
102-4, eff. 4-27-21.)
|
Section 30-25. The Service Occupation Tax Act is amended |
by changing Sections 3-5 and 3-10 as follows:
|
(35 ILCS 115/3-5)
|
Sec. 3-5. Exemptions. The following tangible personal |
property is
exempt from the tax imposed by this Act:
|
|
(1) Personal property sold by a corporation, society, |
association,
foundation, institution, or organization, other |
than a limited liability
company, that is organized and |
operated as a not-for-profit service enterprise
for the |
benefit of persons 65 years of age or older if the personal |
property
was not purchased by the enterprise for the purpose |
of resale by the
enterprise.
|
(2) Personal property purchased by a not-for-profit |
Illinois county fair
association for use in conducting, |
operating, or promoting the county fair.
|
(3) Personal property purchased by any not-for-profit
arts |
or cultural organization that establishes, by proof required |
by the
Department by
rule, that it has received an exemption |
under Section 501(c)(3) of the
Internal Revenue Code and that |
is organized and operated primarily for the
presentation
or |
support of arts or cultural programming, activities, or |
services. These
organizations include, but are not limited to, |
music and dramatic arts
organizations such as symphony |
orchestras and theatrical groups, arts and
cultural service |
organizations, local arts councils, visual arts organizations,
|
and media arts organizations.
On and after July 1, 2001 (the |
effective date of Public Act 92-35), however, an entity |
otherwise eligible for this exemption shall not
make tax-free |
purchases unless it has an active identification number issued |
by
the Department.
|
(4) Legal tender, currency, medallions, or gold or silver |
|
coinage
issued by the State of Illinois, the government of the |
United States of
America, or the government of any foreign |
country, and bullion.
|
(5) Until July 1, 2003 and beginning again on September 1, |
2004 through August 30, 2014, graphic arts machinery and |
equipment, including
repair and
replacement parts, both new |
and used, and including that manufactured on
special order or |
purchased for lease, certified by the purchaser to be used
|
primarily for graphic arts production.
Equipment includes |
chemicals or chemicals acting as catalysts but only if
the
|
chemicals or chemicals acting as catalysts effect a direct and |
immediate change
upon a graphic arts product. Beginning on |
July 1, 2017, graphic arts machinery and equipment is included |
in the manufacturing and assembling machinery and equipment |
exemption under Section 2 of this Act.
|
(6) Personal property sold by a teacher-sponsored student |
organization
affiliated with an elementary or secondary school |
located in Illinois.
|
(7) Farm machinery and equipment, both new and used, |
including that
manufactured on special order, certified by the |
purchaser to be used
primarily for production agriculture or |
State or federal agricultural
programs, including individual |
replacement parts for the machinery and
equipment, including |
machinery and equipment purchased for lease,
and including |
implements of husbandry defined in Section 1-130 of
the |
Illinois Vehicle Code, farm machinery and agricultural |
|
chemical and
fertilizer spreaders, and nurse wagons required |
to be registered
under Section 3-809 of the Illinois Vehicle |
Code,
but
excluding other motor vehicles required to be |
registered under the Illinois
Vehicle
Code.
Horticultural |
polyhouses or hoop houses used for propagating, growing, or
|
overwintering plants shall be considered farm machinery and |
equipment under
this item (7).
Agricultural chemical tender |
tanks and dry boxes shall include units sold
separately from a |
motor vehicle required to be licensed and units sold mounted
|
on a motor vehicle required to be licensed if the selling price |
of the tender
is separately stated.
|
Farm machinery and equipment shall include precision |
farming equipment
that is
installed or purchased to be |
installed on farm machinery and equipment
including, but not |
limited to, tractors, harvesters, sprayers, planters,
seeders, |
or spreaders.
Precision farming equipment includes, but is not |
limited to,
soil testing sensors, computers, monitors, |
software, global positioning
and mapping systems, and other |
such equipment.
|
Farm machinery and equipment also includes computers, |
sensors, software, and
related equipment used primarily in the
|
computer-assisted operation of production agriculture |
facilities, equipment,
and activities such as, but
not limited |
to,
the collection, monitoring, and correlation of
animal and |
crop data for the purpose of
formulating animal diets and |
agricultural chemicals. This item (7) is exempt
from the |
|
provisions of
Section 3-55.
|
(8) Until June 30, 2013, fuel and petroleum products sold |
to or used by an air common
carrier, certified by the carrier |
to be used for consumption, shipment,
or storage in the |
conduct of its business as an air common carrier, for
a flight |
destined for or returning from a location or locations
outside |
the United States without regard to previous or subsequent |
domestic
stopovers.
|
Beginning July 1, 2013, fuel and petroleum products sold |
to or used by an air carrier, certified by the carrier to be |
used for consumption, shipment, or storage in the conduct of |
its business as an air common carrier, for a flight that (i) is |
engaged in foreign trade or is engaged in trade between the |
United States and any of its possessions and (ii) transports |
at least one individual or package for hire from the city of |
origination to the city of final destination on the same |
aircraft, without regard to a change in the flight number of |
that aircraft. |
(9) Proceeds of mandatory service charges separately
|
stated on customers' bills for the purchase and consumption of |
food and
beverages, to the extent that the proceeds of the |
service charge are in fact
turned over as tips or as a |
substitute for tips to the employees who
participate directly |
in preparing, serving, hosting or cleaning up the
food or |
beverage function with respect to which the service charge is |
imposed.
|
|
(10) Until July 1, 2003, oil field exploration, drilling, |
and production
equipment,
including (i) rigs and parts of |
rigs, rotary rigs, cable tool
rigs, and workover rigs, (ii) |
pipe and tubular goods, including casing and
drill strings, |
(iii) pumps and pump-jack units, (iv) storage tanks and flow
|
lines, (v) any individual replacement part for oil field |
exploration,
drilling, and production equipment, and (vi) |
machinery and equipment purchased
for lease; but
excluding |
motor vehicles required to be registered under the Illinois
|
Vehicle Code.
|
(11) Photoprocessing machinery and equipment, including |
repair and
replacement parts, both new and used, including |
that manufactured on
special order, certified by the purchaser |
to be used primarily for
photoprocessing, and including |
photoprocessing machinery and equipment
purchased for lease.
|
(12) Until July 1, 2023, coal and aggregate exploration, |
mining, off-highway hauling,
processing,
maintenance, and |
reclamation equipment, including
replacement parts and |
equipment, and including
equipment
purchased for lease, but |
excluding motor vehicles required to be registered
under the |
Illinois Vehicle Code. The changes made to this Section by |
Public Act 97-767 apply on and after July 1, 2003, but no claim |
for credit or refund is allowed on or after August 16, 2013 |
(the effective date of Public Act 98-456)
for such taxes paid |
during the period beginning July 1, 2003 and ending on August |
16, 2013 (the effective date of Public Act 98-456).
|
|
(13) Beginning January 1, 1992 and through June 30, 2016, |
food for human consumption that is to be consumed off the |
premises
where it is sold (other than alcoholic beverages, |
soft drinks and food that
has been prepared for immediate |
consumption) and prescription and
non-prescription medicines, |
drugs, medical appliances, and insulin, urine
testing |
materials, syringes, and needles used by diabetics, for human |
use,
when purchased for use by a person receiving medical |
assistance under
Article V of the Illinois Public Aid Code who |
resides in a licensed
long-term care facility, as defined in |
the Nursing Home Care Act, or in a licensed facility as defined |
in the ID/DD Community Care Act, the MC/DD Act, or the |
Specialized Mental Health Rehabilitation Act of 2013.
|
(14) Semen used for artificial insemination of livestock |
for direct
agricultural production.
|
(15) Horses, or interests in horses, registered with and |
meeting the
requirements of any of the
Arabian Horse Club |
Registry of America, Appaloosa Horse Club, American Quarter
|
Horse Association, United States
Trotting Association, or |
Jockey Club, as appropriate, used for
purposes of breeding or |
racing for prizes. This item (15) is exempt from the |
provisions of Section 3-55, and the exemption provided for |
under this item (15) applies for all periods beginning May 30, |
1995, but no claim for credit or refund is allowed on or after |
January 1, 2008 (the effective date of Public Act 95-88)
for |
such taxes paid during the period beginning May 30, 2000 and |
|
ending on January 1, 2008 (the effective date of Public Act |
95-88).
|
(16) Computers and communications equipment utilized for |
any
hospital
purpose
and equipment used in the diagnosis,
|
analysis, or treatment of hospital patients sold to a lessor |
who leases the
equipment, under a lease of one year or longer |
executed or in effect at the
time of the purchase, to a
|
hospital
that has been issued an active tax exemption |
identification number by the
Department under Section 1g of |
the Retailers' Occupation Tax Act.
|
(17) Personal property sold to a lessor who leases the
|
property, under a
lease of one year or longer executed or in |
effect at the time of the purchase,
to a governmental body
that |
has been issued an active tax exemption identification number |
by the
Department under Section 1g of the Retailers' |
Occupation Tax Act.
|
(18) Beginning with taxable years ending on or after |
December
31, 1995
and
ending with taxable years ending on or |
before December 31, 2004,
personal property that is
donated |
for disaster relief to be used in a State or federally declared
|
disaster area in Illinois or bordering Illinois by a |
manufacturer or retailer
that is registered in this State to a |
corporation, society, association,
foundation, or institution |
that has been issued a sales tax exemption
identification |
number by the Department that assists victims of the disaster
|
who reside within the declared disaster area.
|
|
(19) Beginning with taxable years ending on or after |
December
31, 1995 and
ending with taxable years ending on or |
before December 31, 2004, personal
property that is used in |
the performance of infrastructure repairs in this
State, |
including but not limited to municipal roads and streets, |
access roads,
bridges, sidewalks, waste disposal systems, |
water and sewer line extensions,
water distribution and |
purification facilities, storm water drainage and
retention |
facilities, and sewage treatment facilities, resulting from a |
State
or federally declared disaster in Illinois or bordering |
Illinois when such
repairs are initiated on facilities located |
in the declared disaster area
within 6 months after the |
disaster.
|
(20) Beginning July 1, 1999, game or game birds sold at a |
"game breeding
and
hunting preserve area" as that term is used
|
in the
Wildlife Code. This paragraph is exempt from the |
provisions
of
Section 3-55.
|
(21) A motor vehicle, as that term is defined in Section |
1-146
of the
Illinois Vehicle Code, that is donated to a |
corporation, limited liability
company, society, association, |
foundation, or institution that is determined by
the |
Department to be organized and operated exclusively for |
educational
purposes. For purposes of this exemption, "a |
corporation, limited liability
company, society, association, |
foundation, or institution organized and
operated
exclusively |
for educational purposes" means all tax-supported public |
|
schools,
private schools that offer systematic instruction in |
useful branches of
learning by methods common to public |
schools and that compare favorably in
their scope and |
intensity with the course of study presented in tax-supported
|
schools, and vocational or technical schools or institutes |
organized and
operated exclusively to provide a course of |
study of not less than 6 weeks
duration and designed to prepare |
individuals to follow a trade or to pursue a
manual, |
technical, mechanical, industrial, business, or commercial
|
occupation.
|
(22) Beginning January 1, 2000, personal property, |
including
food,
purchased through fundraising
events for the |
benefit of
a public or private elementary or
secondary school, |
a group of those schools, or one or more school
districts if |
the events are
sponsored by an entity recognized by the school |
district that consists
primarily of volunteers and includes
|
parents and teachers of the school children. This paragraph |
does not apply
to fundraising
events (i) for the benefit of |
private home instruction or (ii)
for which the fundraising |
entity purchases the personal property sold at
the events from |
another individual or entity that sold the property for the
|
purpose of resale by the fundraising entity and that
profits |
from the sale to the
fundraising entity. This paragraph is |
exempt
from the provisions
of Section 3-55.
|
(23) Beginning January 1, 2000
and through December 31, |
2001, new or used automatic vending
machines that prepare and |
|
serve hot food and beverages, including coffee, soup,
and
|
other items, and replacement parts for these machines.
|
Beginning January 1,
2002 and through June 30, 2003, machines |
and parts for
machines used in commercial, coin-operated |
amusement
and vending business if a use or occupation tax is |
paid on the gross receipts
derived from
the use of the |
commercial, coin-operated amusement and vending machines.
This |
paragraph is exempt from the provisions of Section 3-55.
|
(24) Beginning
on August 2, 2001 (the effective date of |
Public Act 92-227),
computers and communications equipment
|
utilized for any hospital purpose and equipment used in the |
diagnosis,
analysis, or treatment of hospital patients sold to |
a lessor who leases the
equipment, under a lease of one year or |
longer executed or in effect at the
time of the purchase, to a |
hospital that has been issued an active tax
exemption |
identification number by the Department under Section 1g of |
the
Retailers' Occupation Tax Act. This paragraph is exempt |
from the provisions of
Section 3-55.
|
(25) Beginning
on August 2, 2001 (the effective date of |
Public Act 92-227),
personal property sold to a lessor who
|
leases the property, under a lease of one year or longer |
executed or in effect
at the time of the purchase, to a |
governmental body that has been issued an
active tax exemption |
identification number by the Department under Section 1g
of |
the Retailers' Occupation Tax Act. This paragraph is exempt |
from the
provisions of Section 3-55.
|
|
(26) Beginning on January 1, 2002 and through June 30, |
2016, tangible personal property
purchased
from an Illinois |
retailer by a taxpayer engaged in centralized purchasing
|
activities in Illinois who will, upon receipt of the property |
in Illinois,
temporarily store the property in Illinois (i) |
for the purpose of subsequently
transporting it outside this |
State for use or consumption thereafter solely
outside this |
State or (ii) for the purpose of being processed, fabricated, |
or
manufactured into, attached to, or incorporated into other |
tangible personal
property to be transported outside this |
State and thereafter used or consumed
solely outside this |
State. The Director of Revenue shall, pursuant to rules
|
adopted in accordance with the Illinois Administrative |
Procedure Act, issue a
permit to any taxpayer in good standing |
with the Department who is eligible for
the exemption under |
this paragraph (26). The permit issued under
this paragraph |
(26) shall authorize the holder, to the extent and
in the |
manner specified in the rules adopted under this Act, to |
purchase
tangible personal property from a retailer exempt |
from the taxes imposed by
this Act. Taxpayers shall maintain |
all necessary books and records to
substantiate the use and |
consumption of all such tangible personal property
outside of |
the State of Illinois.
|
(27) Beginning January 1, 2008, tangible personal property |
used in the construction or maintenance of a community water |
supply, as defined under Section 3.145 of the Environmental |
|
Protection Act, that is operated by a not-for-profit |
corporation that holds a valid water supply permit issued |
under Title IV of the Environmental Protection Act. This |
paragraph is exempt from the provisions of Section 3-55.
|
(28) Tangible personal property sold to a |
public-facilities corporation, as described in Section |
11-65-10 of the Illinois Municipal Code, for purposes of |
constructing or furnishing a municipal convention hall, but |
only if the legal title to the municipal convention hall is |
transferred to the municipality without any further |
consideration by or on behalf of the municipality at the time |
of the completion of the municipal convention hall or upon the |
retirement or redemption of any bonds or other debt |
instruments issued by the public-facilities corporation in |
connection with the development of the municipal convention |
hall. This exemption includes existing public-facilities |
corporations as provided in Section 11-65-25 of the Illinois |
Municipal Code. This paragraph is exempt from the provisions |
of Section 3-55. |
(29) Beginning January 1, 2010 and continuing through |
December 31, 2024, materials, parts, equipment, components, |
and furnishings incorporated into or upon an aircraft as part |
of the modification, refurbishment, completion, replacement, |
repair, or maintenance of the aircraft. This exemption |
includes consumable supplies used in the modification, |
refurbishment, completion, replacement, repair, and |
|
maintenance of aircraft, but excludes any materials, parts, |
equipment, components, and consumable supplies used in the |
modification, replacement, repair, and maintenance of aircraft |
engines or power plants, whether such engines or power plants |
are installed or uninstalled upon any such aircraft. |
"Consumable supplies" include, but are not limited to, |
adhesive, tape, sandpaper, general purpose lubricants, |
cleaning solution, latex gloves, and protective films. This |
exemption applies only to the transfer of qualifying tangible |
personal property incident to the modification, refurbishment, |
completion, replacement, repair, or maintenance of an aircraft |
by persons who (i) hold an Air Agency Certificate and are |
empowered to operate an approved repair station by the Federal |
Aviation Administration, (ii) have a Class IV Rating, and |
(iii) conduct operations in accordance with Part 145 of the |
Federal Aviation Regulations. The exemption does not include |
aircraft operated by a commercial air carrier providing |
scheduled passenger air service pursuant to authority issued |
under Part 121 or Part 129 of the Federal Aviation |
Regulations. The changes made to this paragraph (29) by Public |
Act 98-534 are declarative of existing law. It is the intent of |
the General Assembly that the exemption under this paragraph |
(29) applies continuously from January 1, 2010 through |
December 31, 2024; however, no claim for credit or refund is |
allowed for taxes paid as a result of the disallowance of this |
exemption on or after January 1, 2015 and prior to the |
|
effective date of this amendatory Act of the 101st General |
Assembly. |
(30) Beginning January 1, 2017 and through December 31, |
2026 , menstrual pads, tampons, and menstrual cups. |
(31) Tangible personal property transferred to a purchaser |
who is exempt from tax by operation of federal law. This |
paragraph is exempt from the provisions of Section 3-55. |
(32) Qualified tangible personal property used in the |
construction or operation of a data center that has been |
granted a certificate of exemption by the Department of |
Commerce and Economic Opportunity, whether that tangible |
personal property is purchased by the owner, operator, or |
tenant of the data center or by a contractor or subcontractor |
of the owner, operator, or tenant. Data centers that would |
have qualified for a certificate of exemption prior to January |
1, 2020 had this amendatory Act of the 101st General Assembly |
been in effect, may apply for and obtain an exemption for |
subsequent purchases of computer equipment or enabling |
software purchased or leased to upgrade, supplement, or |
replace computer equipment or enabling software purchased or |
leased in the original investment that would have qualified. |
The Department of Commerce and Economic Opportunity shall |
grant a certificate of exemption under this item (32) to |
qualified data centers as defined by Section 605-1025 of the |
Department of Commerce and Economic Opportunity Law of the
|
Civil Administrative Code of Illinois. |
|
For the purposes of this item (32): |
"Data center" means a building or a series of |
buildings rehabilitated or constructed to house working |
servers in one physical location or multiple sites within |
the State of Illinois. |
"Qualified tangible personal property" means: |
electrical systems and equipment; climate control and |
chilling equipment and systems; mechanical systems and |
equipment; monitoring and secure systems; emergency |
generators; hardware; computers; servers; data storage |
devices; network connectivity equipment; racks; cabinets; |
telecommunications cabling infrastructure; raised floor |
systems; peripheral components or systems; software; |
mechanical, electrical, or plumbing systems; battery |
systems; cooling systems and towers; temperature control |
systems; other cabling; and other data center |
infrastructure equipment and systems necessary to operate |
qualified tangible personal property, including fixtures; |
and component parts of any of the foregoing, including |
installation, maintenance, repair, refurbishment, and |
replacement of qualified tangible personal property to |
generate, transform, transmit, distribute, or manage |
electricity necessary to operate qualified tangible |
personal property; and all other tangible personal |
property that is essential to the operations of a computer |
data center. The term "qualified tangible personal |
|
property" also includes building materials physically |
incorporated in to the qualifying data center. To document |
the exemption allowed under this Section, the retailer |
must obtain from the purchaser a copy of the certificate |
of eligibility issued by the Department of Commerce and |
Economic Opportunity. |
This item (32) is exempt from the provisions of Section |
3-55. |
(Source: P.A. 100-22, eff. 7-6-17; 100-594, eff. 6-29-18; |
100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, eff. |
7-12-19; 101-629, eff. 2-5-20.)
|
(35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
|
Sec. 3-10. Rate of tax. Unless otherwise provided in this |
Section,
the tax imposed by this Act is at the rate of 6.25% of |
the "selling price",
as defined in Section 2 of the Service Use |
Tax Act, of the tangible
personal property. For the purpose of |
computing this tax, in no event
shall the "selling price" be |
less than the cost price to the serviceman of
the tangible |
personal property transferred. The selling price of each item
|
of tangible personal property transferred as an incident of a |
sale of
service may be shown as a distinct and separate item on |
the serviceman's
billing to the service customer. If the |
selling price is not so shown, the
selling price of the |
tangible personal property is deemed to be 50% of the
|
serviceman's entire billing to the service customer. When, |
|
however, a
serviceman contracts to design, develop, and |
produce special order machinery or
equipment, the tax imposed |
by this Act shall be based on the serviceman's
cost price of |
the tangible personal property transferred incident to the
|
completion of the contract.
|
Beginning on July 1, 2000 and through December 31, 2000, |
with respect to
motor fuel, as defined in Section 1.1 of the |
Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of |
the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
|
With respect to gasohol, as defined in the Use Tax Act, the |
tax imposed
by this Act shall apply to (i) 70% of the cost |
price of property
transferred as
an incident to the sale of |
service on or after January 1, 1990, and before
July 1, 2003, |
(ii) 80% of the selling price of property transferred as an
|
incident to the sale of service on or after July
1, 2003 and on |
or before July 1, 2017, and (iii) 100%
of
the cost price
|
thereafter.
If, at any time, however, the tax under this Act on |
sales of gasohol, as
defined in
the Use Tax Act, is imposed at |
the rate of 1.25%, then the
tax imposed by this Act applies to |
100% of the proceeds of sales of gasohol
made during that time.
|
With respect to majority blended ethanol fuel, as defined |
in the Use Tax Act,
the
tax
imposed by this Act does not apply |
to the selling price of property transferred
as an incident to |
the sale of service on or after July 1, 2003 and on or before
|
December 31, 2023 but applies to 100% of the selling price |
thereafter.
|
|
With respect to biodiesel blends, as defined in the Use |
Tax Act, with no less
than 1% and no
more than 10% biodiesel, |
the tax imposed by this Act
applies to (i) 80% of the selling |
price of property transferred as an incident
to the sale of |
service on or after July 1, 2003 and on or before December 31, |
2018
and (ii) 100% of the proceeds of the selling price
|
thereafter.
If, at any time, however, the tax under this Act on |
sales of biodiesel blends,
as
defined in the Use Tax Act, with |
no less than 1% and no more than 10% biodiesel
is imposed at |
the rate of 1.25%, then the
tax imposed by this Act applies to |
100% of the proceeds of sales of biodiesel
blends with no less |
than 1% and no more than 10% biodiesel
made
during that time.
|
With respect to 100% biodiesel, as defined in the Use Tax |
Act, and biodiesel
blends, as defined in the Use Tax Act, with
|
more than 10% but no more than 99% biodiesel material, the tax |
imposed by this
Act
does not apply to the proceeds of the |
selling price of property transferred
as an incident to the |
sale of service on or after July 1, 2003 and on or before
|
December 31, 2023 but applies to 100% of the selling price |
thereafter.
|
At the election of any registered serviceman made for each |
fiscal year,
sales of service in which the aggregate annual |
cost price of tangible
personal property transferred as an |
incident to the sales of service is
less than 35%, or 75% in |
the case of servicemen transferring prescription
drugs or |
servicemen engaged in graphic arts production, of the |
|
aggregate
annual total gross receipts from all sales of |
service, the tax imposed by
this Act shall be based on the |
serviceman's cost price of the tangible
personal property |
transferred incident to the sale of those services.
|
The tax shall be imposed at the rate of 1% on food prepared |
for
immediate consumption and transferred incident to a sale |
of service subject
to this Act or the Service Occupation Tax |
Act by an entity licensed under
the Hospital Licensing Act, |
the Nursing Home Care Act, the Assisted Living and Shared |
Housing Act, the ID/DD Community Care Act, the MC/DD Act, the |
Specialized Mental Health Rehabilitation Act of 2013, or the
|
Child Care Act of 1969 , or an entity that holds a permit issued |
pursuant to the Life Care Facilities Act . The tax shall
also be |
imposed at the rate of 1% on food for human consumption that is
|
to be consumed off the
premises where it is sold (other than |
alcoholic beverages, food consisting of or infused with adult |
use cannabis, soft drinks, and
food that has been prepared for |
immediate consumption and is not
otherwise included in this |
paragraph) and prescription and
nonprescription medicines, |
drugs, medical appliances, products classified as Class III |
medical devices by the United States Food and Drug |
Administration that are used for cancer treatment pursuant to |
a prescription, as well as any accessories and components |
related to those devices, modifications to a motor
vehicle for |
the purpose of rendering it usable by a person with a |
disability, and
insulin, blood sugar testing materials, |
|
syringes, and needles used by human diabetics. For the |
purposes of this Section, until September 1, 2009: the term |
"soft drinks" means any
complete, finished, ready-to-use, |
non-alcoholic drink, whether carbonated or
not, including but |
not limited to soda water, cola, fruit juice, vegetable
juice, |
carbonated water, and all other preparations commonly known as |
soft
drinks of whatever kind or description that are contained |
in any closed or
sealed can, carton, or container, regardless |
of size; but "soft drinks" does not
include coffee, tea, |
non-carbonated water, infant formula, milk or milk
products as |
defined in the Grade A Pasteurized Milk and Milk Products Act, |
or
drinks containing 50% or more natural fruit or vegetable |
juice.
|
Notwithstanding any other provisions of this
Act, |
beginning September 1, 2009, "soft drinks" means non-alcoholic |
beverages that contain natural or artificial sweeteners. "Soft |
drinks" do not include beverages that contain milk or milk |
products, soy, rice or similar milk substitutes, or greater |
than 50% of vegetable or fruit juice by volume. |
Until August 1, 2009, and notwithstanding any other |
provisions of this Act, "food for human consumption
that is to |
be consumed off the premises where it is sold" includes all |
food
sold through a vending machine, except soft drinks and |
food products that are
dispensed hot from a vending machine, |
regardless of the location of the vending
machine. Beginning |
August 1, 2009, and notwithstanding any other provisions of |
|
this Act, "food for human consumption that is to be consumed |
off the premises where it is sold" includes all food sold |
through a vending machine, except soft drinks, candy, and food |
products that are dispensed hot from a vending machine, |
regardless of the location of the vending machine.
|
Notwithstanding any other provisions of this
Act, |
beginning September 1, 2009, "food for human consumption that |
is to be consumed off the premises where
it is sold" does not |
include candy. For purposes of this Section, "candy" means a |
preparation of sugar, honey, or other natural or artificial |
sweeteners in combination with chocolate, fruits, nuts or |
other ingredients or flavorings in the form of bars, drops, or |
pieces. "Candy" does not include any preparation that contains |
flour or requires refrigeration. |
Notwithstanding any other provisions of this
Act, |
beginning September 1, 2009, "nonprescription medicines and |
drugs" does not include grooming and hygiene products. For |
purposes of this Section, "grooming and hygiene products" |
includes, but is not limited to, soaps and cleaning solutions, |
shampoo, toothpaste, mouthwash, antiperspirants, and sun tan |
lotions and screens, unless those products are available by |
prescription only, regardless of whether the products meet the |
definition of "over-the-counter-drugs". For the purposes of |
this paragraph, "over-the-counter-drug" means a drug for human |
use that contains a label that identifies the product as a drug |
as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" |
|
label includes: |
(A) A "Drug Facts" panel; or |
(B) A statement of the "active ingredient(s)" with a |
list of those ingredients contained in the compound, |
substance or preparation. |
Beginning on January 1, 2014 (the effective date of Public |
Act 98-122), "prescription and nonprescription medicines and |
drugs" includes medical cannabis purchased from a registered |
dispensing organization under the Compassionate Use of Medical |
Cannabis Program Act. |
As used in this Section, "adult use cannabis" means |
cannabis subject to tax under the Cannabis Cultivation |
Privilege Tax Law and the Cannabis Purchaser Excise Tax Law |
and does not include cannabis subject to tax under the |
Compassionate Use of Medical Cannabis Program Act. |
(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; |
102-4, eff. 4-27-21.)
|
Section 30-30. The Retailers' Occupation Tax Act is |
amended by changing Section 2-5 as follows:
|
(35 ILCS 120/2-5)
|
Sec. 2-5. Exemptions. Gross receipts from proceeds from |
the sale of
the following tangible personal property are |
exempt from the tax imposed
by this Act:
|
(1) Farm chemicals.
|
|
(2) Farm machinery and equipment, both new and used, |
including that
manufactured on special order, certified by |
the purchaser to be used
primarily for production |
agriculture or State or federal agricultural
programs, |
including individual replacement parts for the machinery |
and
equipment, including machinery and equipment purchased |
for lease,
and including implements of husbandry defined |
in Section 1-130 of
the Illinois Vehicle Code, farm |
machinery and agricultural chemical and
fertilizer |
spreaders, and nurse wagons required to be registered
|
under Section 3-809 of the Illinois Vehicle Code,
but
|
excluding other motor vehicles required to be registered |
under the Illinois
Vehicle Code.
Horticultural polyhouses |
or hoop houses used for propagating, growing, or
|
overwintering plants shall be considered farm machinery |
and equipment under
this item (2).
Agricultural chemical |
tender tanks and dry boxes shall include units sold
|
separately from a motor vehicle required to be licensed |
and units sold mounted
on a motor vehicle required to be |
licensed, if the selling price of the tender
is separately |
stated.
|
Farm machinery and equipment shall include precision |
farming equipment
that is
installed or purchased to be |
installed on farm machinery and equipment
including, but |
not limited to, tractors, harvesters, sprayers, planters,
|
seeders, or spreaders.
Precision farming equipment |
|
includes, but is not limited to,
soil testing sensors, |
computers, monitors, software, global positioning
and |
mapping systems, and other such equipment.
|
Farm machinery and equipment also includes computers, |
sensors, software, and
related equipment used primarily in |
the
computer-assisted operation of production agriculture |
facilities, equipment,
and activities such as, but
not |
limited to,
the collection, monitoring, and correlation of
|
animal and crop data for the purpose of
formulating animal |
diets and agricultural chemicals. This item (2) is exempt
|
from the provisions of
Section 2-70.
|
(3) Until July 1, 2003, distillation machinery and |
equipment, sold as a
unit or kit,
assembled or installed |
by the retailer, certified by the user to be used
only for |
the production of ethyl alcohol that will be used for |
consumption
as motor fuel or as a component of motor fuel |
for the personal use of the
user, and not subject to sale |
or resale.
|
(4) Until July 1, 2003 and beginning again September |
1, 2004 through August 30, 2014, graphic arts machinery |
and equipment, including
repair and
replacement parts, |
both new and used, and including that manufactured on
|
special order or purchased for lease, certified by the |
purchaser to be used
primarily for graphic arts |
production.
Equipment includes chemicals or
chemicals |
acting as catalysts but only if
the chemicals or chemicals |
|
acting as catalysts effect a direct and immediate
change |
upon a
graphic arts product. Beginning on July 1, 2017, |
graphic arts machinery and equipment is included in the |
manufacturing and assembling machinery and equipment |
exemption under paragraph (14).
|
(5) A motor vehicle that is used for automobile |
renting, as defined in the Automobile Renting Occupation |
and Use Tax Act. This paragraph is exempt from
the |
provisions of Section 2-70.
|
(6) Personal property sold by a teacher-sponsored |
student organization
affiliated with an elementary or |
secondary school located in Illinois.
|
(7) Until July 1, 2003, proceeds of that portion of |
the selling price of
a passenger car the
sale of which is |
subject to the Replacement Vehicle Tax.
|
(8) Personal property sold to an Illinois county fair |
association for
use in conducting, operating, or promoting |
the county fair.
|
(9) Personal property sold to a not-for-profit arts
or |
cultural organization that establishes, by proof required |
by the Department
by
rule, that it has received an |
exemption under Section 501(c)(3) of the
Internal Revenue |
Code and that is organized and operated primarily for the
|
presentation
or support of arts or cultural programming, |
activities, or services. These
organizations include, but |
are not limited to, music and dramatic arts
organizations |
|
such as symphony orchestras and theatrical groups, arts |
and
cultural service organizations, local arts councils, |
visual arts organizations,
and media arts organizations.
|
On and after July 1, 2001 (the effective date of Public Act |
92-35), however, an entity otherwise eligible for this |
exemption shall not
make tax-free purchases unless it has |
an active identification number issued by
the Department.
|
(10) Personal property sold by a corporation, society, |
association,
foundation, institution, or organization, |
other than a limited liability
company, that is organized |
and operated as a not-for-profit service enterprise
for |
the benefit of persons 65 years of age or older if the |
personal property
was not purchased by the enterprise for |
the purpose of resale by the
enterprise.
|
(11) Personal property sold to a governmental body, to |
a corporation,
society, association, foundation, or |
institution organized and operated
exclusively for |
charitable, religious, or educational purposes, or to a
|
not-for-profit corporation, society, association, |
foundation, institution,
or organization that has no |
compensated officers or employees and that is
organized |
and operated primarily for the recreation of persons 55 |
years of
age or older. A limited liability company may |
qualify for the exemption under
this paragraph only if the |
limited liability company is organized and operated
|
exclusively for educational purposes. On and after July 1, |
|
1987, however, no
entity otherwise eligible for this |
exemption shall make tax-free purchases
unless it has an |
active identification number issued by the Department.
|
(12) (Blank).
|
(12-5) On and after July 1, 2003 and through June 30, |
2004, motor vehicles of the second division
with a gross |
vehicle weight in excess of 8,000 pounds
that
are
subject |
to the commercial distribution fee imposed under Section |
3-815.1 of
the Illinois
Vehicle Code. Beginning on July 1, |
2004 and through June 30, 2005, the use in this State of |
motor vehicles of the second division: (i) with a gross |
vehicle weight rating in excess of 8,000 pounds; (ii) that |
are subject to the commercial distribution fee imposed |
under Section 3-815.1 of the Illinois Vehicle Code; and |
(iii) that are primarily used for commercial purposes. |
Through June 30, 2005, this
exemption applies to repair |
and replacement parts added
after the
initial purchase of |
such a motor vehicle if that motor vehicle is used in a
|
manner that
would qualify for the rolling stock exemption |
otherwise provided for in this
Act. For purposes of this |
paragraph, "used for commercial purposes" means the |
transportation of persons or property in furtherance of |
any commercial or industrial enterprise whether for-hire |
or not.
|
(13) Proceeds from sales to owners, lessors, or
|
shippers of
tangible personal property that is utilized by |
|
interstate carriers for
hire for use as rolling stock |
moving in interstate commerce
and equipment operated by a |
telecommunications provider, licensed as a
common carrier |
by the Federal Communications Commission, which is
|
permanently installed in or affixed to aircraft moving in |
interstate commerce.
|
(14) Machinery and equipment that will be used by the |
purchaser, or a
lessee of the purchaser, primarily in the |
process of manufacturing or
assembling tangible personal |
property for wholesale or retail sale or
lease, whether |
the sale or lease is made directly by the manufacturer or |
by
some other person, whether the materials used in the |
process are owned by
the manufacturer or some other |
person, or whether the sale or lease is made
apart from or |
as an incident to the seller's engaging in the service
|
occupation of producing machines, tools, dies, jigs, |
patterns, gauges, or
other similar items of no commercial |
value on special order for a particular
purchaser. The |
exemption provided by this paragraph (14) does not include |
machinery and equipment used in (i) the generation of |
electricity for wholesale or retail sale; (ii) the |
generation or treatment of natural or artificial gas for |
wholesale or retail sale that is delivered to customers |
through pipes, pipelines, or mains; or (iii) the treatment |
of water for wholesale or retail sale that is delivered to |
customers through pipes, pipelines, or mains. The |
|
provisions of Public Act 98-583 are declaratory of |
existing law as to the meaning and scope of this |
exemption. Beginning on July 1, 2017, the exemption |
provided by this paragraph (14) includes, but is not |
limited to, graphic arts machinery and equipment, as |
defined in paragraph (4) of this Section.
|
(15) Proceeds of mandatory service charges separately |
stated on
customers' bills for purchase and consumption of |
food and beverages, to the
extent that the proceeds of the |
service charge are in fact turned over as
tips or as a |
substitute for tips to the employees who participate |
directly
in preparing, serving, hosting or cleaning up the |
food or beverage function
with respect to which the |
service charge is imposed.
|
(16) Tangible personal property sold to a purchaser if |
the purchaser is exempt from use tax by operation of |
federal law. This paragraph is exempt from the provisions |
of Section 2-70.
|
(17) Tangible personal property sold to a common |
carrier by rail or
motor that
receives the physical |
possession of the property in Illinois and that
transports |
the property, or shares with another common carrier in the
|
transportation of the property, out of Illinois on a |
standard uniform bill
of lading showing the seller of the |
property as the shipper or consignor of
the property to a |
destination outside Illinois, for use outside Illinois.
|
|
(18) Legal tender, currency, medallions, or gold or |
silver coinage
issued by the State of Illinois, the |
government of the United States of
America, or the |
government of any foreign country, and bullion.
|
(19) Until July 1, 2003, oil field exploration, |
drilling, and production
equipment, including
(i) rigs and |
parts of rigs, rotary rigs, cable tool
rigs, and workover |
rigs, (ii) pipe and tubular goods, including casing and
|
drill strings, (iii) pumps and pump-jack units, (iv) |
storage tanks and flow
lines, (v) any individual |
replacement part for oil field exploration,
drilling, and |
production equipment, and (vi) machinery and equipment |
purchased
for lease; but
excluding motor vehicles required |
to be registered under the Illinois
Vehicle Code.
|
(20) Photoprocessing machinery and equipment, |
including repair and
replacement parts, both new and used, |
including that manufactured on
special order, certified by |
the purchaser to be used primarily for
photoprocessing, |
and including photoprocessing machinery and equipment
|
purchased for lease.
|
(21) Until July 1, 2023, coal and aggregate |
exploration, mining, off-highway hauling,
processing,
|
maintenance, and reclamation equipment, including
|
replacement parts and equipment, and including
equipment |
purchased for lease, but excluding motor vehicles required |
to be
registered under the Illinois Vehicle Code. The |
|
changes made to this Section by Public Act 97-767 apply on |
and after July 1, 2003, but no claim for credit or refund |
is allowed on or after August 16, 2013 (the effective date |
of Public Act 98-456)
for such taxes paid during the |
period beginning July 1, 2003 and ending on August 16, |
2013 (the effective date of Public Act 98-456).
|
(22) Until June 30, 2013, fuel and petroleum products |
sold to or used by an air carrier,
certified by the carrier |
to be used for consumption, shipment, or storage
in the |
conduct of its business as an air common carrier, for a |
flight
destined for or returning from a location or |
locations
outside the United States without regard to |
previous or subsequent domestic
stopovers.
|
Beginning July 1, 2013, fuel and petroleum products |
sold to or used by an air carrier, certified by the carrier |
to be used for consumption, shipment, or storage in the |
conduct of its business as an air common carrier, for a |
flight that (i) is engaged in foreign trade or is engaged |
in trade between the United States and any of its |
possessions and (ii) transports at least one individual or |
package for hire from the city of origination to the city |
of final destination on the same aircraft, without regard |
to a change in the flight number of that aircraft. |
(23) A transaction in which the purchase order is |
received by a florist
who is located outside Illinois, but |
who has a florist located in Illinois
deliver the property |
|
to the purchaser or the purchaser's donee in Illinois.
|
(24) Fuel consumed or used in the operation of ships, |
barges, or vessels
that are used primarily in or for the |
transportation of property or the
conveyance of persons |
for hire on rivers bordering on this State if the
fuel is |
delivered by the seller to the purchaser's barge, ship, or |
vessel
while it is afloat upon that bordering river.
|
(25) Except as provided in item (25-5) of this |
Section, a
motor vehicle sold in this State to a |
nonresident even though the
motor vehicle is delivered to |
the nonresident in this State, if the motor
vehicle is not |
to be titled in this State, and if a drive-away permit
is |
issued to the motor vehicle as provided in Section 3-603 |
of the Illinois
Vehicle Code or if the nonresident |
purchaser has vehicle registration
plates to transfer to |
the motor vehicle upon returning to his or her home
state. |
The issuance of the drive-away permit or having
the
|
out-of-state registration plates to be transferred is |
prima facie evidence
that the motor vehicle will not be |
titled in this State.
|
(25-5) The exemption under item (25) does not apply if |
the state in which the motor vehicle will be titled does |
not allow a reciprocal exemption for a motor vehicle sold |
and delivered in that state to an Illinois resident but |
titled in Illinois. The tax collected under this Act on |
the sale of a motor vehicle in this State to a resident of |
|
another state that does not allow a reciprocal exemption |
shall be imposed at a rate equal to the state's rate of tax |
on taxable property in the state in which the purchaser is |
a resident, except that the tax shall not exceed the tax |
that would otherwise be imposed under this Act. At the |
time of the sale, the purchaser shall execute a statement, |
signed under penalty of perjury, of his or her intent to |
title the vehicle in the state in which the purchaser is a |
resident within 30 days after the sale and of the fact of |
the payment to the State of Illinois of tax in an amount |
equivalent to the state's rate of tax on taxable property |
in his or her state of residence and shall submit the |
statement to the appropriate tax collection agency in his |
or her state of residence. In addition, the retailer must |
retain a signed copy of the statement in his or her |
records. Nothing in this item shall be construed to |
require the removal of the vehicle from this state |
following the filing of an intent to title the vehicle in |
the purchaser's state of residence if the purchaser titles |
the vehicle in his or her state of residence within 30 days |
after the date of sale. The tax collected under this Act in |
accordance with this item (25-5) shall be proportionately |
distributed as if the tax were collected at the 6.25% |
general rate imposed under this Act.
|
(25-7) Beginning on July 1, 2007, no tax is imposed |
under this Act on the sale of an aircraft, as defined in |
|
Section 3 of the Illinois Aeronautics Act, if all of the |
following conditions are met: |
(1) the aircraft leaves this State within 15 days |
after the later of either the issuance of the final |
billing for the sale of the aircraft, or the |
authorized approval for return to service, completion |
of the maintenance record entry, and completion of the |
test flight and ground test for inspection, as |
required by 14 C.F.R. 91.407; |
(2) the aircraft is not based or registered in |
this State after the sale of the aircraft; and |
(3) the seller retains in his or her books and |
records and provides to the Department a signed and |
dated certification from the purchaser, on a form |
prescribed by the Department, certifying that the |
requirements of this item (25-7) are met. The |
certificate must also include the name and address of |
the purchaser, the address of the location where the |
aircraft is to be titled or registered, the address of |
the primary physical location of the aircraft, and |
other information that the Department may reasonably |
require. |
For purposes of this item (25-7): |
"Based in this State" means hangared, stored, or |
otherwise used, excluding post-sale customizations as |
defined in this Section, for 10 or more days in each |
|
12-month period immediately following the date of the sale |
of the aircraft. |
"Registered in this State" means an aircraft |
registered with the Department of Transportation, |
Aeronautics Division, or titled or registered with the |
Federal Aviation Administration to an address located in |
this State. |
This paragraph (25-7) is exempt from the provisions
of
|
Section 2-70.
|
(26) Semen used for artificial insemination of |
livestock for direct
agricultural production.
|
(27) Horses, or interests in horses, registered with |
and meeting the
requirements of any of the
Arabian Horse |
Club Registry of America, Appaloosa Horse Club, American |
Quarter
Horse Association, United States
Trotting |
Association, or Jockey Club, as appropriate, used for
|
purposes of breeding or racing for prizes. This item (27) |
is exempt from the provisions of Section 2-70, and the |
exemption provided for under this item (27) applies for |
all periods beginning May 30, 1995, but no claim for |
credit or refund is allowed on or after January 1, 2008 |
(the effective date of Public Act 95-88)
for such taxes |
paid during the period beginning May 30, 2000 and ending |
on January 1, 2008 (the effective date of Public Act |
95-88).
|
(28) Computers and communications equipment utilized |
|
for any
hospital
purpose
and equipment used in the |
diagnosis,
analysis, or treatment of hospital patients |
sold to a lessor who leases the
equipment, under a lease of |
one year or longer executed or in effect at the
time of the |
purchase, to a
hospital
that has been issued an active tax |
exemption identification number by the
Department under |
Section 1g of this Act.
|
(29) Personal property sold to a lessor who leases the
|
property, under a
lease of one year or longer executed or |
in effect at the time of the purchase,
to a governmental |
body
that has been issued an active tax exemption |
identification number by the
Department under Section 1g |
of this Act.
|
(30) Beginning with taxable years ending on or after |
December
31, 1995
and
ending with taxable years ending on |
or before December 31, 2004,
personal property that is
|
donated for disaster relief to be used in a State or |
federally declared
disaster area in Illinois or bordering |
Illinois by a manufacturer or retailer
that is registered |
in this State to a corporation, society, association,
|
foundation, or institution that has been issued a sales |
tax exemption
identification number by the Department that |
assists victims of the disaster
who reside within the |
declared disaster area.
|
(31) Beginning with taxable years ending on or after |
December
31, 1995 and
ending with taxable years ending on |
|
or before December 31, 2004, personal
property that is |
used in the performance of infrastructure repairs in this
|
State, including but not limited to municipal roads and |
streets, access roads,
bridges, sidewalks, waste disposal |
systems, water and sewer line extensions,
water |
distribution and purification facilities, storm water |
drainage and
retention facilities, and sewage treatment |
facilities, resulting from a State
or federally declared |
disaster in Illinois or bordering Illinois when such
|
repairs are initiated on facilities located in the |
declared disaster area
within 6 months after the disaster.
|
(32) Beginning July 1, 1999, game or game birds sold |
at a "game breeding
and
hunting preserve area" as that |
term is used
in the
Wildlife Code. This paragraph is |
exempt from the provisions
of
Section 2-70.
|
(33) A motor vehicle, as that term is defined in |
Section 1-146
of the
Illinois Vehicle Code, that is |
donated to a corporation, limited liability
company, |
society, association, foundation, or institution that is |
determined by
the Department to be organized and operated |
exclusively for educational
purposes. For purposes of this |
exemption, "a corporation, limited liability
company, |
society, association, foundation, or institution organized |
and
operated
exclusively for educational purposes" means |
all tax-supported public schools,
private schools that |
offer systematic instruction in useful branches of
|
|
learning by methods common to public schools and that |
compare favorably in
their scope and intensity with the |
course of study presented in tax-supported
schools, and |
vocational or technical schools or institutes organized |
and
operated exclusively to provide a course of study of |
not less than 6 weeks
duration and designed to prepare |
individuals to follow a trade or to pursue a
manual, |
technical, mechanical, industrial, business, or commercial
|
occupation.
|
(34) Beginning January 1, 2000, personal property, |
including food, purchased
through fundraising events for |
the benefit of a public or private elementary or
secondary |
school, a group of those schools, or one or more school |
districts if
the events are sponsored by an entity |
recognized by the school district that
consists primarily |
of volunteers and includes parents and teachers of the
|
school children. This paragraph does not apply to |
fundraising events (i) for
the benefit of private home |
instruction or (ii) for which the fundraising
entity |
purchases the personal property sold at the events from |
another
individual or entity that sold the property for |
the purpose of resale by the
fundraising entity and that |
profits from the sale to the fundraising entity.
This |
paragraph is exempt from the provisions of Section 2-70.
|
(35) Beginning January 1, 2000 and through December |
31, 2001, new or used
automatic vending machines that |
|
prepare and serve hot food and beverages,
including |
coffee, soup, and other items, and replacement parts for |
these
machines. Beginning January 1, 2002 and through June |
30, 2003, machines
and parts for machines used in
|
commercial, coin-operated amusement and vending business |
if a use or occupation
tax is paid on the gross receipts |
derived from the use of the commercial,
coin-operated |
amusement and vending machines. This paragraph is exempt |
from
the provisions of Section 2-70.
|
(35-5) Beginning August 23, 2001 and through June 30, |
2016, food for human consumption that is to be consumed |
off
the premises where it is sold (other than alcoholic |
beverages, soft drinks,
and food that has been prepared |
for immediate consumption) and prescription
and |
nonprescription medicines, drugs, medical appliances, and |
insulin, urine
testing materials, syringes, and needles |
used by diabetics, for human use, when
purchased for use |
by a person receiving medical assistance under Article V |
of
the Illinois Public Aid Code who resides in a licensed |
long-term care facility,
as defined in the Nursing Home |
Care Act, or a licensed facility as defined in the ID/DD |
Community Care Act, the MC/DD Act, or the Specialized |
Mental Health Rehabilitation Act of 2013.
|
(36) Beginning August 2, 2001, computers and |
communications equipment
utilized for any hospital purpose |
and equipment used in the diagnosis,
analysis, or |
|
treatment of hospital patients sold to a lessor who leases |
the
equipment, under a lease of one year or longer |
executed or in effect at the
time of the purchase, to a |
hospital that has been issued an active tax
exemption |
identification number by the Department under Section 1g |
of this Act.
This paragraph is exempt from the provisions |
of Section 2-70.
|
(37) Beginning August 2, 2001, personal property sold |
to a lessor who
leases the property, under a lease of one |
year or longer executed or in effect
at the time of the |
purchase, to a governmental body that has been issued an
|
active tax exemption identification number by the |
Department under Section 1g
of this Act. This paragraph is |
exempt from the provisions of Section 2-70.
|
(38) Beginning on January 1, 2002 and through June 30, |
2016, tangible personal property purchased
from an |
Illinois retailer by a taxpayer engaged in centralized |
purchasing
activities in Illinois who will, upon receipt |
of the property in Illinois,
temporarily store the |
property in Illinois (i) for the purpose of subsequently
|
transporting it outside this State for use or consumption |
thereafter solely
outside this State or (ii) for the |
purpose of being processed, fabricated, or
manufactured |
into, attached to, or incorporated into other tangible |
personal
property to be transported outside this State and |
thereafter used or consumed
solely outside this State. The |
|
Director of Revenue shall, pursuant to rules
adopted in |
accordance with the Illinois Administrative Procedure Act, |
issue a
permit to any taxpayer in good standing with the |
Department who is eligible for
the exemption under this |
paragraph (38). The permit issued under
this paragraph |
(38) shall authorize the holder, to the extent and
in the |
manner specified in the rules adopted under this Act, to |
purchase
tangible personal property from a retailer exempt |
from the taxes imposed by
this Act. Taxpayers shall |
maintain all necessary books and records to
substantiate |
the use and consumption of all such tangible personal |
property
outside of the State of Illinois.
|
(39) Beginning January 1, 2008, tangible personal |
property used in the construction or maintenance of a |
community water supply, as defined under Section 3.145 of |
the Environmental Protection Act, that is operated by a |
not-for-profit corporation that holds a valid water supply |
permit issued under Title IV of the Environmental |
Protection Act. This paragraph is exempt from the |
provisions of Section 2-70.
|
(40) Beginning January 1, 2010 and continuing through |
December 31, 2024, materials, parts, equipment, |
components, and furnishings incorporated into or upon an |
aircraft as part of the modification, refurbishment, |
completion, replacement, repair, or maintenance of the |
aircraft. This exemption includes consumable supplies used |
|
in the modification, refurbishment, completion, |
replacement, repair, and maintenance of aircraft, but |
excludes any materials, parts, equipment, components, and |
consumable supplies used in the modification, replacement, |
repair, and maintenance of aircraft engines or power |
plants, whether such engines or power plants are installed |
or uninstalled upon any such aircraft. "Consumable |
supplies" include, but are not limited to, adhesive, tape, |
sandpaper, general purpose lubricants, cleaning solution, |
latex gloves, and protective films. This exemption applies |
only to the sale of qualifying tangible personal property |
to persons who modify, refurbish, complete, replace, or |
maintain an aircraft and who (i) hold an Air Agency |
Certificate and are empowered to operate an approved |
repair station by the Federal Aviation Administration, |
(ii) have a Class IV Rating, and (iii) conduct operations |
in accordance with Part 145 of the Federal Aviation |
Regulations. The exemption does not include aircraft |
operated by a commercial air carrier providing scheduled |
passenger air service pursuant to authority issued under |
Part 121 or Part 129 of the Federal Aviation Regulations. |
The changes made to this paragraph (40) by Public Act |
98-534 are declarative of existing law. It is the intent |
of the General Assembly that the exemption under this |
paragraph (40) applies continuously from January 1, 2010 |
through December 31, 2024; however, no claim for credit or |
|
refund is allowed for taxes paid as a result of the |
disallowance of this exemption on or after January 1, 2015 |
and prior to the effective date of this amendatory Act of |
the 101st General Assembly. |
(41) Tangible personal property sold to a |
public-facilities corporation, as described in Section |
11-65-10 of the Illinois Municipal Code, for purposes of |
constructing or furnishing a municipal convention hall, |
but only if the legal title to the municipal convention |
hall is transferred to the municipality without any |
further consideration by or on behalf of the municipality |
at the time of the completion of the municipal convention |
hall or upon the retirement or redemption of any bonds or |
other debt instruments issued by the public-facilities |
corporation in connection with the development of the |
municipal convention hall. This exemption includes |
existing public-facilities corporations as provided in |
Section 11-65-25 of the Illinois Municipal Code. This |
paragraph is exempt from the provisions of Section 2-70. |
(42) Beginning January 1, 2017 and through December |
31, 2026 , menstrual pads, tampons, and menstrual cups. |
(43) Merchandise that is subject to the Rental |
Purchase Agreement Occupation and Use Tax. The purchaser |
must certify that the item is purchased to be rented |
subject to a rental purchase agreement, as defined in the |
Rental Purchase Agreement Act, and provide proof of |
|
registration under the Rental Purchase Agreement |
Occupation and Use Tax Act. This paragraph is exempt from |
the provisions of Section 2-70. |
(44) Qualified tangible personal property used in the |
construction or operation of a data center that has been |
granted a certificate of exemption by the Department of |
Commerce and Economic Opportunity, whether that tangible |
personal property is purchased by the owner, operator, or |
tenant of the data center or by a contractor or |
subcontractor of the owner, operator, or tenant. Data |
centers that would have qualified for a certificate of |
exemption prior to January 1, 2020 had this amendatory Act |
of the 101st General Assembly been in effect, may apply |
for and obtain an exemption for subsequent purchases of |
computer equipment or enabling software purchased or |
leased to upgrade, supplement, or replace computer |
equipment or enabling software purchased or leased in the |
original investment that would have qualified. |
The Department of Commerce and Economic Opportunity |
shall grant a certificate of exemption under this item |
(44) to qualified data centers as defined by Section |
605-1025 of the Department of Commerce and Economic |
Opportunity Law of the
Civil Administrative Code of |
Illinois. |
For the purposes of this item (44): |
"Data center" means a building or a series of |
|
buildings rehabilitated or constructed to house |
working servers in one physical location or multiple |
sites within the State of Illinois. |
"Qualified tangible personal property" means: |
electrical systems and equipment; climate control and |
chilling equipment and systems; mechanical systems and |
equipment; monitoring and secure systems; emergency |
generators; hardware; computers; servers; data storage |
devices; network connectivity equipment; racks; |
cabinets; telecommunications cabling infrastructure; |
raised floor systems; peripheral components or |
systems; software; mechanical, electrical, or plumbing |
systems; battery systems; cooling systems and towers; |
temperature control systems; other cabling; and other |
data center infrastructure equipment and systems |
necessary to operate qualified tangible personal |
property, including fixtures; and component parts of |
any of the foregoing, including installation, |
maintenance, repair, refurbishment, and replacement of |
qualified tangible personal property to generate, |
transform, transmit, distribute, or manage electricity |
necessary to operate qualified tangible personal |
property; and all other tangible personal property |
that is essential to the operations of a computer data |
center. The term "qualified tangible personal |
property" also includes building materials physically |
|
incorporated in to the qualifying data center. To |
document the exemption allowed under this Section, the |
retailer must obtain from the purchaser a copy of the |
certificate of eligibility issued by the Department of |
Commerce and Economic Opportunity. |
This item (44) is exempt from the provisions of |
Section 2-70. |
(Source: P.A. 100-22, eff. 7-6-17; 100-321, eff. 8-24-17; |
100-437, eff. 1-1-18; 100-594, eff. 6-29-18; 100-863, eff. |
8-14-18; 100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, |
eff. 7-12-19; 101-629, eff. 2-5-20.)
|
Section 30-35. The Property Tax Code is amended by |
changing Section 10-390 and by adding Section 15-37 as |
follows:
|
(35 ILCS 200/10-390)
|
Sec. 10-390. Valuation of supportive living facilities. |
(a) Notwithstanding Section 1-55, to determine
the fair |
cash value of any supportive living facility established under |
Section 5-5.01a of the Illinois Public Aid Code, in assessing |
the facility, a local assessment
officer must use the income |
capitalization approach. For the purposes of this Section, |
gross potential income must not exceed the maximum individual |
Supplemental Security Income (SSI) amount, minus a resident's |
personal allowance as defined at 89 Ill Admin. Code 146.205, |
|
multiplied by the number of apartments authorized by the |
supportive living facility certification. |
(b) When assessing supportive living facilities, the local |
assessment
officer may not consider: |
(1) payments from Medicaid for services provided to |
residents of supportive living facilities when such |
payments constitute income that is attributable to |
services and not attributable to the real estate; or |
(2) payments by a resident of a supportive living |
facility for services that would be paid by Medicaid if |
the resident were Medicaid-eligible, when such payments |
constitute income that is attributable to services and not |
attributable to real estate.
|
(Source: P.A. 94-1086, eff. 1-19-07.)
|
(35 ILCS 200/15-37 new) |
Sec. 15-37. Educational trade schools. Property that is |
owned by a non-profit trust fund and used exclusively for the |
purposes of educating and training individuals for |
occupational, trade, and technical careers and is certified by |
the United States Department of Labor as registered with the |
Office of Apprenticeship is exempt.
|
Section 30-40. The Business Corporation Act of 1983 is |
amended by changing Sections 15.35 and 15.65 as follows:
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(805 ILCS 5/15.35) (from Ch. 32, par. 15.35)
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(Section scheduled to be repealed on December 31, 2025)
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Sec. 15.35. Franchise taxes payable by domestic |
corporations. For the privilege of exercising its franchises |
in this State, each
domestic corporation shall pay to the |
Secretary of State the following
franchise taxes, computed on |
the basis, at the rates and for the periods
prescribed in this |
Act:
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(a) An initial franchise tax at the time of filing its |
first report of
issuance of shares.
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(b) An additional franchise tax at the time of filing |
(1) a report of
the issuance of additional shares, or (2) a |
report of an increase in paid-in
capital without the |
issuance of shares, or (3) an amendment to the articles
of |
incorporation or a report of cumulative changes in paid-in |
capital,
whenever any amendment or such report discloses |
an increase in its paid-in
capital over the amount thereof |
last reported in any document, other than
an annual |
report, interim annual report or final transition annual |
report
required by this Act to be filed in the office of |
the Secretary of State.
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(c) An additional franchise tax at the time of filing |
a report of paid-in
capital following a statutory merger |
or consolidation, which discloses that
the paid-in capital |
of the surviving or new corporation immediately after
the |
merger or consolidation is greater than the sum of the |
|
paid-in capital
of all of the merged or consolidated |
corporations as last reported
by them in any documents, |
other than annual reports, required by this Act
to be |
filed in the office of the Secretary of State; and in |
addition, the
surviving or new corporation shall be liable |
for a further additional franchise
tax on the paid-in |
capital of each of the merged or consolidated
corporations |
as last reported by them in any document, other than an |
annual
report, required by this Act to be filed with the |
Secretary of State from
their taxable year end to the next |
succeeding anniversary month or, in
the case of a |
corporation which has established an extended filing |
month,
the extended filing month of the surviving or new |
corporation; however if
the taxable year ends within the |
2-month 2 month period immediately preceding the
|
anniversary month or, in the case of a corporation which |
has established an
extended filing month, the extended |
filing month of the surviving or new
corporation the tax |
will be computed to the anniversary month or, in the
case |
of a corporation which has established an extended filing |
month, the
extended filing month of the surviving or new |
corporation in the next
succeeding calendar year.
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(d) An annual franchise tax payable each year with the |
annual report
which the corporation is required by this |
Act to file.
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(e) On or after January 1, 2020 and prior to January 1, |
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2021, the first $30 in liability is exempt from the tax imposed |
under this Section. On or after January 1, 2021 and prior to |
January 1, 2022 , the first $1,000 in liability is exempt from |
the tax imposed under this Section. On or after January 1, 2022 |
and prior to January 1, 2023, the first $10,000 in liability is |
exempt from the tax imposed under this Section. On or after |
January 1, 2023 and prior to January 1, 2024, the first |
$100,000 in liability is exempt from the tax imposed under |
this Section. The provisions of this Section shall not require |
the payment of any franchise tax that would otherwise have |
been due and payable on or after January 1, 2024. There shall |
be no refunds or proration of franchise tax for any taxes due |
and payable on or after January 1, 2024 on the basis that a |
portion of the corporation's taxable year extends beyond |
January 1, 2024. This amendatory Act of the 101st General |
Assembly shall not affect any right accrued or established, or |
any liability or penalty incurred prior to January 1, 2024. |
(f) This Section is repealed on December 31, 2025. |
(Source: P.A. 101-9, eff. 6-5-19; revised 7-18-19.)
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(805 ILCS 5/15.65) (from Ch. 32, par. 15.65)
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(Section scheduled to be repealed on December 31, 2024)
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Sec. 15.65. Franchise taxes payable by foreign |
corporations. For the privilege of exercising its authority to |
transact such business
in this State as set out in its |
application therefor or any amendment
thereto, each foreign |
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corporation shall pay to the Secretary of State the
following |
franchise taxes, computed on the basis, at the rates and for |
the
periods prescribed in this Act:
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(a) An initial franchise tax at the time of filing its |
application for
authority to transact business in this |
State.
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(b) An additional franchise tax at the time of filing |
(1) a report of
the issuance of additional shares, or (2) a |
report of an increase in paid-in
capital without the |
issuance of shares, or (3) a report of cumulative
changes |
in paid-in capital or a report of an exchange or |
reclassification
of shares, whenever any such report |
discloses an increase in its paid-in
capital over the |
amount thereof last reported in any document, other than
|
an annual report, interim annual report or final |
transition annual report,
required by this Act to be filed |
in the office of the Secretary of State.
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(c) Whenever the corporation shall be a party to a |
statutory merger and
shall be the surviving corporation, |
an additional franchise tax at the time
of filing its |
report following merger, if such report discloses that the
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amount represented in this State of its paid-in capital |
immediately after
the merger is greater than the aggregate |
of the amounts represented in this
State of the paid-in |
capital of such of the merged corporations as were
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authorized to transact business in this State at the time |
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of the merger, as
last reported by them in any documents, |
other than annual reports, required
by this Act to be |
filed in the office of the Secretary of State; and in
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addition, the surviving corporation shall be liable for a |
further
additional franchise tax on the paid-in capital of |
each of the merged
corporations as last reported by them |
in any document, other than an annual
report, required by |
this Act to be filed with the Secretary
of State, from |
their taxable year end to the next succeeding anniversary
|
month or, in the case of a corporation which has |
established an extended
filing month, the extended filing |
month of the surviving corporation;
however if the taxable |
year ends within the 2-month 2 month period immediately
|
preceding the anniversary month or the extended filing |
month of the
surviving corporation, the tax will be |
computed to the anniversary or,
extended filing month of |
the surviving corporation in the next succeeding
calendar |
year.
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(d) An annual franchise tax payable each year with any
|
annual report which the corporation is required by this |
Act to file.
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(e) On or after January 1, 2020 and prior to January 1, |
2021, the first $30 in liability is exempt from the tax imposed |
under this Section. On or after January 1, 2021 and prior to |
January 1, 2022 , the first $1,000 in liability is exempt from |
the tax imposed under this Section. On or after January 1, 2022 |
|
and prior to January 1, 2023, the first $10,000 in liability is |
exempt from the tax imposed under this Section. On or after |
January 1, 2023 and prior to January 1, 2024, the first |
$100,000 in liability is exempt from the tax imposed under |
this Section. The provisions of this Section shall not require |
the payment of any franchise tax that would otherwise have |
been due and payable on or after January 1, 2024. There shall |
be no refunds or proration of franchise tax for any taxes due |
and payable on or after January 1, 2024 on the basis that a |
portion of the corporation's taxable year extends beyond |
January 1, 2024. This amendatory Act of the 101st General |
Assembly shall not affect any right accrued or established, or |
any liability or penalty incurred prior to January 1, 2024. |
(f) This Section is repealed on December 31, 2024. |
(Source: P.A. 101-9, eff. 6-5-19; revised 7-18-19.)
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ARTICLE 35. REIMAGINE PUBLIC SAFETY
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Section 35-1. Short title. This Act may be cited as the |
Reimagine Public Safety Act.
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Section 35-5. Intent; purposes. This Act creates a |
comprehensive approach to ending Illinois' firearm violence |
epidemic. Furthermore, the Act reduces significant gaps in |
Illinois' mental health treatment system for youth, young |
adults, and families that live in areas with chronic exposure |
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to firearm violence and exhibit mental health conditions |
associated with chronic and ongoing trauma.
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Section 35-10. Definitions. As used in this Act: |
"Approved technical assistance and training provider" |
means an organization that has experience in improving the |
outcomes of local community-based organizations by providing |
supportive services that address the gaps in their resources |
and knowledge about content-based work or provide support and |
knowledge about the administration and management of |
organizations, or both. Approved technical assistance and |
training providers as defined in this Act are intended to |
assist community organizations with evaluating the need for |
evidenced-based violence prevention services, promising |
violence prevention programs, starting up programming, and |
strengthening the quality of existing programming. |
"Communities" means, for municipalities with a 1,000,000 |
or more population in Illinois, the 77 designated areas |
defined by the University of Chicago Social Science Research |
Committee as amended in 1980. |
"Concentrated firearm violence" means the 17 most violent |
communities in Illinois municipalities greater than one |
million residents and the 10 most violent municipalities with |
less than 1,000,000 residents and greater than 25,000 |
residents with the most per capita firearm-shot incidents from |
January 1, 2016 through December 31, 2020. |
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"Criminal justice-involved" means an individual who has |
been arrested, indicted, convicted, adjudicated delinquent, or |
otherwise detained by criminal justice authorities for |
violation of Illinois criminal laws. |
"Evidence-based high-risk youth intervention services" |
means programs that reduce involvement in the criminal justice |
system, increase school attendance, and refer high-risk teens |
into therapeutic programs that address trauma recovery and |
other mental health improvements based on best practices in |
the youth intervention services field.
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"Evidenced-based violence prevention services" means |
coordinated programming and services that may include, but are |
not limited to, effective emotional or trauma related |
therapies, housing, employment training, job placement, family |
engagement, or wrap-around support services that are |
considered to be best practice for reducing violence within |
the field of violence intervention research and practice. |
"Evidence-based youth development programs" means |
after-school and summer programming that provides services to |
teens to increase their school attendance, school performance, |
reduce involvement in the criminal justice system, and develop |
nonacademic interests that build social emotional persistence |
and intelligence based on best practices in the field of youth |
development services for high-risk youth. |
"Options school" means a secondary school where 75% or |
more of attending students have either stopped attending or |
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failed their secondary school courses since first attending |
ninth grade. |
"Qualified violence prevention organization" means an |
organization that manages and employs qualified violence |
prevention professionals. |
"Qualified violence prevention professional" means a |
community health worker who renders violence preventive |
services. |
"Social organization" means an organization of individuals |
who form the organization for the purposes of enjoyment, work, |
and other mutual interests.
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Section 35-15. Findings. The Illinois General Assembly |
finds that: |
(1) Discrete neighborhoods in municipalities across |
Illinois are experiencing concentrated and perpetual firearm |
violence that is a public health epidemic. |
(2) Within neighborhoods experiencing this firearm |
violence epidemic, violence is concentrated among teens and |
young adults that have chronic exposure to the risk of |
violence and criminal legal system involvement and related |
trauma in small geographic areas where these young people live |
or congregate. |
(3) Firearm violence victimization and perpetration is |
highly concentrated in particular neighborhoods, particular |
blocks within these neighborhoods, and among a small number of |
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individuals living in these areas. |
(4) People who are chronically exposed to the risk of |
firearm violence victimization are substantially more likely |
to be violently injured or violently injure another person. |
People who have been violently injured are substantially more |
likely to be violently reinjured. Chronic exposure to violence |
additionally leads individuals to engage in behavior, as part |
of a cycle of community violence, trauma, and retaliation that |
substantially increases their own risk of violent injury or |
reinjury. |
(5) Evidence-based programs that engage individuals at the |
highest risk of firearm violence and provide life |
stabilization, case management, and culturally competent group |
and individual therapy reduce firearm violence victimization |
and perpetration and can end Illinois' firearm violence |
epidemic. |
(6) A public health approach to ending Illinois' firearm |
violence epidemic requires targeted, integrated behavioral |
health services and economic opportunity that promotes |
self-sufficiency for victims of firearm violence and those |
with chronic exposure to the risk of firearm violence |
victimization. |
(7) A public health approach to ending Illinois' firearm |
violence epidemic further requires broader preventive |
investments in the census tracts and blocks that reduce risk |
factors for youth and families living with extreme risk of |
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firearm violence victimization. |
(8) A public health approach to ending Illinois' firearm |
violence epidemic requires empowering residents and |
community-based organizations within impacted neighborhoods to |
provide culturally competent care based on lived experience in |
these areas and long-term relationships of mutual interest |
that promote safety and stability. |
(9) A public health approach to ending Illinois' firearm |
violence epidemic further requires that preventive youth |
development services for youth in these neighborhoods be fully |
integrated with a team-based model of mental health care to |
address trauma recovery for those young people at extreme risk |
of firearm violence victimization. |
(10) Community revitalization can be an effective violence |
prevention strategy, provided that revitalization is targeted |
to the highest risk geographies within communities and |
revitalization efforts are designed and led by individuals |
living and working in the impacted communities.
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Section 35-20. Office of Firearm Violence Prevention. |
(a) On or before September 1, 2021, an Office of Firearm |
Violence Prevention is established within the Illinois |
Department of Human Services. The Assistant Secretary of |
Violence Prevention shall report his or her actions to the |
Secretary of Human Services and the Office of the Governor. |
The Office shall have the authority to coordinate and |
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integrate all programs and services listed in this Act and |
other programs and services the Governor establishes by |
executive order to maximize an integrated approach to reducing |
Illinois' firearm violence epidemic and ultimately ending this |
public health crisis. |
(b) The Office of Firearm Violence Prevention shall have |
grant making, operational, and procurement authority to |
distribute funds to qualified violence prevention |
organizations, approved technical assistance and training |
providers, and qualified evaluation and assessment |
organizations to execute the functions established in this Act |
and other programs and services the Governor establishes by |
executive order for this Office. |
(c) The Assistant Secretary of Firearm Violence Prevention |
shall be appointed by the Governor with the advice and consent |
of the Senate. The Assistant Secretary of Firearm Violence |
Prevention shall report to the Secretary of Human Services and |
also report his or her actions to the Office of the Governor. |
(d) For Illinois municipalities with a 1,000,000 or more |
population, the Office of Firearm Violence Prevention shall |
determine the 17 most violent neighborhoods as measured by the |
number of per capita firearm-shot incidents from January 1, |
2016 through December 31, 2020. These 17 communities shall |
qualify for grants under this Act and coordination of other |
State services from the Office of Firearm Violence Prevention. |
For Illinois municipalities with less than 1,000,000 residents |
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and more than 25,000 residents, the Office of Firearm Violence |
Prevention shall identify the 10 municipalities that have the |
greatest concentrated firearm violence victims as measured by |
the number of firearm-shot incidents from January 1, 2016 |
through December 31, 2020 divided by the number of residents |
for each municipality or area. These 10 municipalities and |
other municipalities identified by the Office of Firearm |
Violence Prevention shall qualify for grants under this Act |
and coordination of other State services from the Office of |
Firearm Violence Prevention. The Office of Firearm Violence |
Prevention shall consider factors listed in subsection (a) of |
Section 35-40 to determine additional municipalities that |
qualify for grants under this Act. |
(e) The Office of Firearm Violence Prevention shall issue |
a report to the General Assembly no later than January 1 of |
each year that identifies communities within Illinois |
municipalities of 1,000,000 or more residents and |
municipalities with less than 1,000,000 residents and more |
than 25,000 residents that are experiencing concentrated |
firearm violence, explaining the investments that are being |
made to reduce concentrated firearm violence, and making |
further recommendations on how to end Illinois' firearm |
violence epidemic.
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Section 35-25. Integrated violence prevention and other |
services. |
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(a) Subject to appropriation, for municipalities with |
1,000,000 or more residents, the Office of Firearm Violence |
Prevention shall make grants to qualified violence prevention |
organizations for evidence-based firearm violence prevention |
services. Approved technical assistance and training providers |
shall create learning communities for the exchange of |
information between community-based organizations in the same |
or similar fields. Evidence-based firearm violence prevention |
services shall recruit individuals at the highest risk of |
firearm violence victimization and provide these individuals |
with comprehensive services that reduce their exposure to |
chronic firearm violence. |
(b) Qualified violence prevention organizations shall |
develop the following expertise in the geographic areas that |
they cover: |
(1) Analyzing and leveraging data to identify the |
people who will most benefit from firearm violence |
prevention services in their geographic areas. |
(2) Identifying the conflicts that are responsible for |
recurring violence. |
(3) Having relationships with individuals who are most |
able to reduce conflicts. |
(4) Addressing the stabilization and trauma recovery |
needs of individuals impacted by violence by providing |
direct services for their unmet needs or referring them to |
other qualified service providers.
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(5) Having and building relationships with community |
members and community organizations that provide violence |
prevention services and get referrals of people who will |
most benefit from firearm violence prevention services in |
their geographic areas.
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(6) Providing training and technical assistance to |
local law enforcement agencies to improve their |
effectiveness without having any role, requirement, or |
mandate to participate in the policing, enforcement, or |
prosecution of any crime. |
(c) Qualified violence prevention organizations receiving |
grants under this Act shall coordinate services with other |
qualified violence prevention organizations in their area. |
(d) The Office of Firearm Violence Prevention shall name a |
Lead Qualified Violence Prevention Convener for each of the 17 |
neighborhoods and provide a grant of $50,000 up to $100,000 to |
this organization to coordinate monthly meetings between |
qualified violence prevention organizations and youth |
development organizations under this Act. The Lead Qualified |
Violence Prevention Convener may also receive funding from the |
Office of Firearm Violence Prevention for technical assistance |
or training when needs are jointly identified. The Lead |
Qualified Violence Prevention Convener shall: |
(1) provide notes on the meetings and summarize |
recommendations made at the monthly meetings to improve |
the effectiveness of violence prevention services based on |
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review of timely data on shootings and homicides in his or |
her relevant neighborhood; |
(2) attend monthly meetings where the cause of |
violence and other neighborhood disputes is discussed and |
strategize on how to resolve ongoing conflicts and execute |
on agreed plans; |
(3) provide qualitative review of other qualified |
violence prevention organizations in the Lead Qualified |
Violence Prevention Convener's neighborhood as required by |
the Office of Firearm Violence Prevention; |
(4) make recommendations to the Office of Firearm |
Violence Prevention and local law enforcement on how to |
reduce violent conflict in his or her neighborhood; |
(5) meet on an emergency basis when conflicts that |
need immediate attention and resolution arise; |
(6) share knowledge and strategies of the community |
violence dynamic in monthly meetings with local youth |
development specialists receiving grants under this Act; |
(7) select when and where needed an approved Office of |
Violence Prevention-funded technical assistance and |
service training provider and contract with the provider |
for agreed upon services; and |
(8) after meeting with community residents and other |
community organizations that have expertise in housing, |
mental health, economic development, education, and social |
services, make consensus recommendations to the Office of |
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Firearm Violence Prevention on how to target community |
revitalization resources available from federal and State |
funding sources. |
The Office of Firearm Violence Prevention shall compile |
recommendations from all Lead Qualified Violence Prevention |
Conveners and report to the General Assembly bi-annually on |
these funding recommendations. The Lead Qualified Violence |
Prevention Convener may also serve as a youth development |
provider. |
(e) The Illinois Office of Firearm Violence Prevention |
shall select no fewer than 2 and no more than 3 approved |
technical assistance and training providers to deliver |
technical assistance and training to the qualified violence |
prevention organizations that agree to contract with an |
approved technical assistance and training provider. Qualified |
violence prevention organizations shall have complete |
authority to select among the approved technical assistance |
services providers funded by the Office of Firearm Violence |
Prevention. |
(f) Approved technical assistance and training providers |
may: |
(1) provide training and certification to qualified |
violence prevention professionals on how to perform |
violence prevention services and other professional |
development to qualified violence prevention |
professionals. |
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(2) provide management training on how to manage |
qualified violence prevention professionals;
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(3) provide training and assistance on how to develop |
memorandum of understanding for referral services or |
create approved provider lists for these referral |
services, or both; |
(4) share lessons learned among qualified violence |
prevention professionals and service providers in their |
network; and |
(5) provide technical assistance and training on human |
resources, grants management, capacity building, and |
fiscal management strategies. |
(g) Approved technical assistance and training providers |
shall: |
(1) provide additional services identified as |
necessary by the Office of Firearm Violence Prevention and |
qualified service providers in their network; and |
(2) receive a vendor contract or grant up to $250,000 |
plus fees negotiated for services from participating |
qualified violence prevention organizations. |
(h) Fees negotiated for approved technical assistance and |
training providers shall not exceed 12% of awarded grant funds |
to a qualified violence prevention organization. |
(i) The Office of Firearm Violence Prevention shall issue |
grants to no fewer than 2 qualified violence prevention |
organizations in each of the 17 neighborhoods served and no |
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more than 6 organizations in the 17 neighborhoods served. |
Grants shall be for no less than $400,000 per qualified |
violence prevention organization. |
(j) No qualified violence prevention organization can |
serve more than 3 neighborhoods unless the Office of Firearm |
Violence Prevention is unable to identify qualified violence |
prevention organizations to provide adequate coverage. |
(k) No approved technical assistance and training provider |
shall provide qualified violence prevention services in a |
neighborhood under this Act unless the Office of Firearm |
Violence Prevention is unable to identify qualified violence |
prevention organizations to provide adequate coverage.
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Section 35-30. Integrated youth services. |
(a) Subject to appropriation, for municipalities with |
1,000,000 or more residents, the Office of Firearm Violence |
Prevention shall make grants to qualified youth development |
organizations for evidence-based youth after-school and summer |
programming. Evidence-based youth development programs shall |
provide services to teens that increase their school |
attendance, school performance, reduce involvement in the |
criminal justice system, and develop nonacademic interests |
that build social emotional persistence and intelligence. |
(b) The Office of Firearm Violence Prevention shall |
identify municipal blocks where more than 35% of all |
firearm-shot incidents take place and focus all youth |
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development service grants to residents of these municipality |
blocks in the 17 targeted neighborhoods. Youth development |
service programs shall be required to serve the following |
teens before expanding services to the broader community: |
(1) criminal justice-involved youth; |
(2) students who are attending or have attended option |
schools; |
(3) family members of individuals working with |
qualified violence prevention organizations; and |
(4) youth living on the blocks where more than 35% of |
the violence takes place in a neighborhood. |
(c) Each program participant enrolled in a youth |
development program under this Act shall receive an |
individualized needs assessment to determine if the |
participant requires intensive youth services as provided for |
in Section 35-35 of this Act. The needs assessment should be |
the best available instrument that considers the physical and |
mental condition of each youth based on the youth's family |
ties, financial resources, past substance use, criminal |
justice involvement, and trauma related to chronic exposure to |
firearm violence behavioral health assessment to determine the |
participant's broader support and mental health needs. The |
Office of Firearm Violence Prevention shall determine best |
practices for referring program participants who are at the |
highest risk of violence and criminal justice involvement to |
be referred to a youth development intervention program |
|
established in Section 35-35. |
(d) Youth development prevention program participants |
shall receive services designed to empower participants with |
the social and emotional skills necessary to forge paths of |
healthy development and disengagement from high-risk |
behaviors. Within the context of engaging social, physical, |
and personal development activities, participants should build |
resilience and the skills associated with healthy social, |
emotional, and identity development. |
(e) Youth development providers shall develop the |
following expertise in the geographic areas they cover: |
(1) Knowledge of the teens and their social |
organization in the blocks they are designated to serve. |
(2) Youth development organizations receiving grants |
under this Act shall be required to coordinate services |
with other qualified youth development organizations in |
their neighborhood by sharing lessons learned in monthly |
meetings. |
(3) Providing qualitative review of other youth |
development organizations in their neighborhood as |
required by the Office of Firearm Violence Prevention. |
(4) Meeting on an emergency basis when conflicts |
related to program participants that need immediate |
attention and resolution arise. |
(5) Sharing knowledge and strategies of the |
neighborhood violence dynamic in monthly meetings with |
|
local qualified violence prevention organizations |
receiving grants under this Act. |
(6) Selecting an approved technical assistance and |
service training provider and contract with them for |
agreed upon services. |
(f) The Illinois Office of Firearm Violence Prevention |
shall select no fewer than 2 and no more than 3 approved |
technical assistance and training providers to deliver |
technical assistance and training to the youth development |
organizations that agree to contract with an approved |
technical assistance and training provider. Youth development |
organizations must use an approved technical assistance and |
training provider but have complete authority to select among |
the approved technical assistance services providers funded by |
the Office of Firearm Violence Prevention. |
(g) Approved technical assistance and training providers |
may: |
(1) provide training to youth development workers on |
how to perform outreach services; |
(2) provide management training on how to manage youth |
development workers; |
(3) provide training and assistance on how to develop |
memorandum of understanding for referral services or |
create approved provider lists for these referral |
services, or both; |
(4) share lessons learned among youth development |
|
service providers in their network; and |
(5) provide technical assistance and training on human |
resources, grants management, capacity building, and |
fiscal management strategies. |
(h) Approved technical assistance and training providers |
shall: |
(1) provide additional services identified as |
necessary by the Office of Firearm Violence Prevention and |
youth development service providers in their network; and |
(2) receive an annual grant up to $250,000 plus fees |
negotiated for services from participating youth |
development service organizations. |
(i) Fees negotiated for approved technical assistance and |
training providers shall not exceed 10% of awarded grant funds |
to a youth development services organization. |
(j) The Office of Firearm Violence Prevention shall issue |
youth development services grants to no fewer than 4 youth |
services organizations in each of the 17 neighborhoods served |
and no more than 8 organizations in each of the 17 |
neighborhoods. Youth services grants shall be for no less than |
$400,000 per youth development organization. |
(k) No youth development organization can serve more than |
3 neighborhoods unless the Office of Firearm Violence |
Prevention is unable to identify youth development |
organizations to provide adequate coverage. |
(l) No approved technical assistance and training provider |
|
shall provide youth development services in any neighborhood |
under this Act.
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Section 35-35. Intensive youth intervention services. |
(a) Subject to appropriation, for municipalities with |
1,000,000 or more residents, the Office of Firearm Violence |
Prevention shall issue grants to qualified high-risk youth |
intervention organizations for evidence-based intervention |
services that reduce involvement in the criminal justice |
system, increase school attendance, and refer high-risk teens |
into therapeutic programs that address trauma recovery and |
other mental health improvements. Each program participant |
enrolled in a youth intervention program under this Act shall |
receive a nationally recognized comprehensive mental health |
assessment delivered by a qualified mental health professional |
certified to provide services to Medicaid recipients. |
(b) Youth intervention program participants shall: |
(1) receive group-based emotional regulation therapy |
that helps them control their emotions and understand how |
trauma and stress impacts their thinking and behavior; |
(2) have youth advocates that accompany them to their |
group therapy sessions, assist them with issues that |
prevent them from attending school, and address life |
skills development activities through weekly coaching; and |
(3) be required to have trained clinical staff |
managing the youth advocate interface with program |
|
participants. |
(c) Youth development service organizations shall be |
assigned to the youth intervention service providers for |
referrals by the Office of Firearm Violence Prevention. |
(d) The youth receiving intervention services who are |
evaluated to need trauma recovery and other behavioral health |
interventions and who have the greatest risk of firearm |
violence victimization shall be referred to the family systems |
intervention services established in Section 35-55. |
(e) The Office of Firearm Violence Prevention shall issue |
youth intervention grants to no less than 2 youth intervention |
organizations and no more than 4 organizations in |
municipalities with 1,000,000 or more residents. |
(f) No youth intervention organization can serve more than |
10 neighborhoods. |
(g) The approved technical assistance and training |
providers for youth development programs provided in |
subsection (d) of Section 35-30 shall also provide technical |
assistance and training to the affiliated youth intervention |
service providers. |
(h) The Office of Firearm Violence Prevention shall |
establish payment requirements from youth intervention service |
providers to the affiliated approved technical assistance and |
training providers.
|
Section 35-40. Services for municipalities with less than |
|
1,000,000 residents. |
(a) The Office of Firearm Violence Prevention shall |
identify the 10 municipalities or geographically contiguous |
areas in Illinois with less than 1,000,000 residents and more |
than 25,000 residents that have the largest concentrated |
firearm violence in the last 5 years. These areas shall |
qualify for grants under this Act. The Office of Firearm |
Violence Prevention shall identify additional municipalities |
with more than 25,000 residents and less than 1,000,000 |
residents that would benefit from violence prevention |
services. In identifying the additional municipalities that |
qualify for funding under Section 35-40, the Office of Firearm |
Violence Prevention shall consider the following factors: |
(1) the total number of firearms victims in a |
potential municipality in the last 5 years;
|
(2) the per capita rate of firearms victims in a |
potential municipality in the last 5 years;
and |
(3) the total potential firearms reduction benefit for |
the entire State of Illinois by serving the additional |
municipality compared to the total benefit of investing in |
all other municipalities identified for grants to |
municipalities with more than 25,000 residents and less |
than 1,000,000 residents.
|
(b) Resources for each of these areas shall be distributed |
based on maximizing the total potential reduction in firearms |
victimization for all municipalities receiving grants under |
|
this Act. The Office of Firearm Violence Prevention may |
establish a minimum grant amount for each municipality awarded |
grants under this Section to ensure grants will have the |
potential to reduce violence in each municipality. The Office |
of Firearm Violence Prevention shall maximize the potential |
for violence reduction throughout Illinois after determining |
the necessary minimum grant amounts to be effective in each |
municipality receiving grants under this Section. |
(c) The Office of Firearm Violence Prevention shall create |
local advisory councils for each of the 10 areas designated |
for the purpose of obtaining recommendations on how to |
distribute funds in these areas to reduce firearm violence |
incidents. Local advisory councils shall consist of 5 members |
with the following expertise or experience: |
(1) a representative of a nonelected official in local |
government from the designated area; |
(2) a representative of an elected official at the |
local or state level for the area; |
(3) a representative with public health experience in |
firearm violence prevention or youth development; and |
(4) two residents of the subsection of each area with |
the most concentrated firearm violence incidents. |
(d) The Office of Firearm Violence Prevention shall |
provide data to each local council on the characteristics of |
firearm violence in the designated area and other relevant |
information on the physical and demographic characteristics of |
|
the designated area. The Office of Firearm Violence Prevention |
shall also provide best available evidence on how to address |
the social determinants of health in the designated area in |
order to reduce firearm violence. |
(e) Each local advisory council shall make recommendations |
on how to allocate distributed resources for its area based on |
information provided to them by the Office of Firearm Violence |
Prevention. |
(f) The Office of Firearm Violence Prevention shall |
consider the recommendations and determine how to distribute |
funds through grants to community-based organizations and |
local governments. To the extent the Office of Firearm |
Violence Prevention does not follow a local advisory council's |
recommendation on allocation of funds, the Office of Firearm |
Violence Prevention shall explain in writing why a different |
allocation of resources is more likely to reduce firearm |
violence in the designated area. |
(g) Subject to appropriation, the Office of Firearm |
Violence Prevention shall issue grants to local governmental |
agencies and community-based organizations to maximize firearm |
violence reduction each year. Grants shall be named no later |
than March 1, 2022. Grants in proceeding years shall be issued |
on or before July 15 of the relevant fiscal year.
|
Section 35-50. Medicaid trauma recovery services for |
adults. |
|
(a) On or before January 15, 2022, the Department of |
Healthcare and Family Services shall design, seek approval |
from the United States Department of Health and Human |
Services, and subject to federal approval and State |
appropriations for this purpose, implement a team-based model |
of care system to address trauma recovery from chronic |
exposure to firearm violence for Illinois adults. |
(b) The team-based model of care system shall reimburse |
for a minimum of the following services: |
(1) Outreach services that recruit trauma-exposed |
adults into the system and develop supportive |
relationships with them based on lived experience in their |
communities. Outreach services include both services to |
support impacted individuals and group services that |
reduce violence between groups that need conflict |
resolution. |
(2) Case management and community support services |
that provide stabilization to individuals recovering from |
chronic exposure to firearm violence, including group |
cognitive behavior therapy sessions and other |
evidence-based interventions that promote behavioral |
change. |
(3) Group and individual therapy that addresses |
underlying mental health conditions associated with |
post-traumatic stress disorder, depression, anxiety, |
substance use disorders, intermittent explosive disorder, |
|
oppositional defiant disorder, attention deficit |
hyperactivity disorder, and other mental conditions as a |
result of chronic trauma. |
(4) Services deemed necessary for the effective |
integration of paragraphs (1), (2), and (3). |
(c) The Department of Healthcare and Family Services shall |
develop a reimbursement methodology.
|
Section 35-55. Medicaid trauma recovery services for |
children and youth. |
(a) On or before January 15, 2022, the Department of |
Healthcare and Family Services shall design, seek approval |
from the United States Department of Health and Human |
Services, and subject to federal approval and State |
appropriations for this purpose, implement a team-based model |
of care to address trauma recovery from chronic exposure to |
firearm violence for Illinois children and youth under the age |
of 19. Services for youth in care require additional support |
to maximize their effectiveness through the family systems |
model. |
(b) The team-based model of care shall reimburse for a |
minimum of the following services: |
(1) Outreach services that recruit trauma-exposed |
children and youth into the system and develop supportive |
relationships with them based on lived experience in their |
communities. |
|
(2) Case management and school support services that |
decrease truancy and criminal justice system involvement. |
(3) Group and individual therapy that addresses |
underlying mental health conditions associated with |
post-traumatic stress disorder, depression, anxiety, |
substance use disorders, intermittent explosive disorder, |
oppositional defiant disorder, attention deficit |
hyperactivity disorder, and other mental conditions as a |
result of chronic trauma. |
(4) An evidence-based family systems intervention with |
proven results for reduction in anti-social behaviors. |
(5) Services deemed necessary for the effective |
integration of paragraphs (1), (2), (3), and (4). |
(c) The Department of Healthcare and Family Services shall |
develop a reimbursement methodology.
|
Section 35-60. Rulemaking authority; emergency rulemaking |
authority. The General Assembly finds that exposure to chronic |
firearm violence qualifies for emergency rulemaking under |
Section 5-45 of the Illinois Administrative Procedure Act |
because exposure to chronic firearm violence is a situation |
that reasonably constitutes a threat to public interest, |
safety, and welfare. The Department of Healthcare and Family |
Services and the Office of Firearm Violence Prevention shall |
have rulemaking authority, including emergency rulemaking |
authority, as is necessary to implement all elements of this |
|
Act.
|
Section 35-105. The Illinois Administrative Procedure Act |
is amended by adding Section 5-45.14 as follows:
|
(5 ILCS 100/5-45.14 new) |
Sec. 5-45.14. Emergency rulemaking; Reimagine Public |
Safety Act. To provide for the expeditious and timely |
implementation of the Reimagine Public Safety Act, emergency |
rules implementing the Reimagine Public Safety Act may be |
adopted in accordance with Section 5-45 by the Department of |
Healthcare and Family Services and the Office of Firearm |
Violence Prevention. The adoption of emergency rules |
authorized by Section 5-45 and this Section is deemed to be |
necessary for the public interest, safety, and welfare. |
This Section is repealed one year after the effective date |
of this amendatory Act of the 102nd General Assembly.
|
ARTICLE 99. MISCELLANEOUS PROVISIONS
|
Section 99-95. No acceleration or delay. Where this Act |
makes changes in a statute that is represented in this Act by |
text that is not yet or no longer in effect (for example, a |
Section represented by multiple versions), the use of that |
text does not accelerate or delay the taking effect of (i) the |
changes made by this Act or (ii) provisions derived from any |