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1 | | AN ACT concerning State government.
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2 | | Be it enacted by the People of the State of Illinois,
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3 | | represented in the General Assembly:
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4 | | ARTICLE 1. SHORT TITLE; PURPOSE
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5 | | Section 1-1. Short title. This Act may be cited as the |
6 | | FY2022 Budget Implementation Act.
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7 | | Section 1-5. Purpose. It is the purpose of this Act to make |
8 | | changes in State programs that are necessary to implement the |
9 | | State budget for Fiscal Year 2022.
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10 | | ARTICLE 2. STATE FINANCE ACT AMENDMENTS AFFECTING THE FISCAL |
11 | | YEAR 2022 BUDGET
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12 | | Section 2-5. The State Finance Act is amended by changing |
13 | | Sections 5.67, 5.176, 5.177, 5.857, 5h.5, 6z-6, 6z-32, 6z-63, |
14 | | 6z-70, 6z-77, 6z-82, 6z-100, 6z-121, 6z-122, 8.3, 8.12, |
15 | | 8.25-4, 8.25e, 8g, 8g-1, 13.2, and 25 and by adding Sections |
16 | | 5.938, 5.939, and 6z-128 as follows:
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17 | | (30 ILCS 105/5.67) (from Ch. 127, par. 141.67)
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18 | | Sec. 5.67.
The Metropolitan Exposition, Auditorium and |
19 | | Office
Building Fund. This Section is repealed June 30, 2021.
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1 | | (Source: P.A. 81-1509.)
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2 | | (30 ILCS 105/5.176) (from Ch. 127, par. 141.176)
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3 | | Sec. 5.176. The Illinois Civic Center Bond Fund. This |
4 | | Section is repealed June 30, 2021. |
5 | | (Source: P.A. 84-1308.)
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6 | | (30 ILCS 105/5.177) (from Ch. 127, par. 141.177)
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7 | | Sec. 5.177.
The Illinois Civic Center Bond Retirement and
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8 | | Interest Fund. This Section is repealed June 30, 2021.
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9 | | (Source: P.A. 84-1308.)
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10 | | (30 ILCS 105/5.857) |
11 | | (Section scheduled to be repealed on July 1, 2021) |
12 | | Sec. 5.857. The Capital Development Board Revolving Fund. |
13 | | This Section is repealed July 1, 2022 2021 .
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14 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
15 | | 101-10, eff. 6-5-19; 101-645, eff. 6-26-20.)
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16 | | (30 ILCS 105/5.938 new) |
17 | | Sec. 5.938. The DoIT Special Projects Fund.
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18 | | (30 ILCS 105/5.939 new) |
19 | | Sec. 5.939. The Essential Government Services Support |
20 | | Fund.
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1 | | (30 ILCS 105/5h.5) |
2 | | Sec. 5h.5. Cash flow borrowing and general funds |
3 | | liquidity; Fiscal Years 2018, 2019, 2020, and 2021 , and 2022 . |
4 | | (a) In order to meet cash flow deficits and to maintain |
5 | | liquidity in general funds and the Health Insurance Reserve |
6 | | Fund, on and after July 1, 2017 and through June 30, 2022 2021 , |
7 | | the State Treasurer and the State Comptroller, in consultation |
8 | | with the Governor's Office of Management and Budget, shall |
9 | | make transfers to general funds and the Health Insurance |
10 | | Reserve Fund, as directed by the State Comptroller, out of |
11 | | special funds of the State, to the extent allowed by federal |
12 | | law. |
13 | | No such transfer may reduce the cumulative balance of all |
14 | | of the special funds of the State to an amount less than the |
15 | | total debt service payable during the 12 months immediately |
16 | | following the date of the transfer on any bonded indebtedness |
17 | | of the State and any certificates issued under the Short Term |
18 | | Borrowing Act. At no time shall the outstanding total |
19 | | transfers made from the special funds of the State to general |
20 | | funds and the Health Insurance Reserve Fund under this Section |
21 | | exceed $1,500,000,000; once the amount of $1,500,000,000 has |
22 | | been transferred from the special funds of the State to |
23 | | general funds and the Health Insurance Reserve Fund, |
24 | | additional transfers may be made from the special funds of the |
25 | | State to general funds and the Health Insurance Reserve Fund |
26 | | under this Section only to the extent that moneys have first |
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1 | | been re-transferred from general funds and the Health |
2 | | Insurance Reserve Fund to those special funds of the State. |
3 | | Notwithstanding any other provision of this Section, no such |
4 | | transfer may be made from any special fund that is exclusively |
5 | | collected by or directly appropriated to any other |
6 | | constitutional officer without the written approval of that |
7 | | constitutional officer. |
8 | | (b) If moneys have been transferred to general funds and |
9 | | the Health Insurance Reserve Fund pursuant to subsection (a) |
10 | | of this Section, Public Act 100-23 shall constitute the |
11 | | continuing authority for and direction to the State Treasurer |
12 | | and State Comptroller to reimburse the funds of origin from |
13 | | general funds by transferring to the funds of origin, at such |
14 | | times and in such amounts as directed by the Comptroller when |
15 | | necessary to support appropriated expenditures from the funds, |
16 | | an amount equal to that transferred from them plus any |
17 | | interest that would have accrued thereon had the transfer not |
18 | | occurred, except that any moneys transferred pursuant to |
19 | | subsection (a) of this Section shall be repaid to the fund of |
20 | | origin within 60 48 months after the date on which they were |
21 | | borrowed. When any of the funds from which moneys have been |
22 | | transferred pursuant to subsection (a) have insufficient cash |
23 | | from which the State Comptroller may make expenditures |
24 | | properly supported by appropriations from the fund, then the |
25 | | State Treasurer and State Comptroller shall transfer from |
26 | | general funds to the fund only such amount as is immediately |
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1 | | necessary to satisfy outstanding expenditure obligations on a |
2 | | timely basis. |
3 | | (c) On the first day of each quarterly period in each |
4 | | fiscal year, until such time as a report indicates that all |
5 | | moneys borrowed and interest pursuant to this Section have |
6 | | been repaid, the Comptroller shall provide to the President |
7 | | and the Minority Leader of the Senate, the Speaker and the |
8 | | Minority Leader of the House of Representatives, and the |
9 | | Commission on Government Forecasting and Accountability a |
10 | | report on all transfers made pursuant to this Section in the |
11 | | prior quarterly period. The report must be provided in |
12 | | electronic format. The report must include all of the |
13 | | following: |
14 | | (1) the date each transfer was made; |
15 | | (2) the amount of each transfer; |
16 | | (3) in the case of a transfer from general funds to a |
17 | | fund of origin pursuant to subsection (b) of this Section, |
18 | | the amount of interest being paid to the fund of origin; |
19 | | and |
20 | | (4) the end of day balance of the fund of origin, the |
21 | | general funds, and the Health Insurance Reserve Fund on |
22 | | the date the transfer was made.
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23 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
24 | | 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
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25 | | (30 ILCS 105/6z-6) (from Ch. 127, par. 142z-6)
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1 | | Sec. 6z-6.
All moneys received pursuant to the federal |
2 | | Community
Services Block Grant shall be deposited into the |
3 | | Community Services
Block Grant Fund and used for the purposes |
4 | | permitted under the Grant. All money received from the federal |
5 | | Low-Income Household Water Assistance Program under the |
6 | | federal Consolidated Appropriations Act and the American |
7 | | Rescue Plan Act of 2021 shall be deposited into the Community |
8 | | Services Block Grant Fund and used for the purposes permitted |
9 | | under the Program and any related federal guidance .
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10 | | (Source: P.A. 83-1053.)
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11 | | (30 ILCS 105/6z-32)
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12 | | Sec. 6z-32. Partners for Planning and Conservation.
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13 | | (a) The Partners for Conservation Fund (formerly known as |
14 | | the Conservation 2000 Fund) and the Partners for
Conservation |
15 | | Projects Fund (formerly known as the Conservation 2000 |
16 | | Projects Fund) are
created as special funds in the State |
17 | | Treasury. These funds
shall be used to establish a |
18 | | comprehensive program to protect Illinois' natural
resources |
19 | | through cooperative partnerships between State government and |
20 | | public
and private landowners. Moneys in these Funds may be
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21 | | used, subject to appropriation, by the Department of Natural |
22 | | Resources, Environmental Protection Agency, and the
Department |
23 | | of Agriculture for purposes relating to natural resource |
24 | | protection,
planning, recreation, tourism, and compatible |
25 | | agricultural and economic development
activities. Without |
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1 | | limiting these general purposes, moneys in these Funds may
be |
2 | | used, subject to appropriation, for the following specific |
3 | | purposes:
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4 | | (1) To foster sustainable agriculture practices and |
5 | | control soil erosion ,
and sedimentation , and nutrient loss |
6 | | from farmland , including grants to Soil and Water |
7 | | Conservation Districts
for conservation practice |
8 | | cost-share grants and for personnel, educational, and
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9 | | administrative expenses.
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10 | | (2) To establish and protect a system of ecosystems in |
11 | | public and private
ownership through conservation |
12 | | easements, incentives to public and private
landowners, |
13 | | natural resource restoration and preservation, water |
14 | | quality protection and improvement, land use and watershed |
15 | | planning, technical assistance and grants, and
land |
16 | | acquisition provided these mechanisms are all voluntary on |
17 | | the part of the
landowner and do not involve the use of |
18 | | eminent domain.
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19 | | (3) To develop a systematic and long-term program to |
20 | | effectively measure
and monitor natural resources and |
21 | | ecological conditions through investments in
technology |
22 | | and involvement of scientific experts.
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23 | | (4) To initiate strategies to enhance, use, and |
24 | | maintain Illinois' inland
lakes through education, |
25 | | technical assistance, research, and financial
incentives.
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26 | | (5) To partner with private landowners and with units |
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1 | | of State, federal, and local government and with |
2 | | not-for-profit organizations in order to integrate State |
3 | | and federal programs with Illinois' natural resource |
4 | | protection and restoration efforts and to meet |
5 | | requirements to obtain federal and other funds for |
6 | | conservation or protection of natural resources. |
7 | | (6) To implement the State's Nutrient Loss Reduction |
8 | | Strategy, including, but not limited to, funding the |
9 | | resources needed to support the Strategy's Policy Working |
10 | | Group, cover water quality monitoring in support of |
11 | | Strategy implementation, prepare a biennial report on the |
12 | | progress made on the Strategy every 2 years, and provide |
13 | | cost share funding for nutrient capture projects.
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14 | | (b) The State Comptroller and State Treasurer shall |
15 | | automatically transfer
on the last day of each month, |
16 | | beginning on September 30, 1995 and ending on
June 30, 2022 |
17 | | 2021 ,
from the General Revenue Fund to the Partners for |
18 | | Conservation
Fund,
an
amount equal to 1/10 of the amount set |
19 | | forth below in fiscal year 1996 and
an amount equal to 1/12 of |
20 | | the amount set forth below in each of the other
specified |
21 | | fiscal years:
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22 | | Fiscal Year |
Amount |
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23 | | 1996 |
$ 3,500,000 |
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24 | | 1997 |
$ 9,000,000 |
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25 | | 1998 |
$10,000,000 |
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26 | | 1999 |
$11,000,000 |
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1 | | 2000 |
$12,500,000 |
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2 | | 2001 through 2004 |
$14,000,000 |
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3 | | 2005
| $7,000,000 | |
4 | | 2006
| $11,000,000
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5 | | 2007
| $0
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6 | | 2008 through 2011
| $14,000,000
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7 | | 2012 | $12,200,000 | |
8 | | 2013 through 2017 | $14,000,000 | |
9 | | 2018 | $1,500,000 | |
10 | | 2019 | $14,000,000 | |
11 | | 2020 | $7,500,000 | |
12 | | 2021 through 2022 | $14,000,000 |
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13 | | (c) The State Comptroller and State Treasurer shall |
14 | | automatically transfer on the last day of each month beginning |
15 | | on July 31, 2021 and ending June 30, 2022, from the |
16 | | Environmental Protection Permit and Inspection Fund to the |
17 | | Partners for Conservation Fund, an amount equal to 1/12 of |
18 | | $4,135,000. Notwithstanding any other provision of law to the |
19 | | contrary and in addition to any other transfers that may be |
20 | | provided for by law, on the last day of each month beginning on |
21 | | July 31, 2006 and ending on June 30, 2007, or as soon |
22 | | thereafter as may be practical, the State Comptroller shall |
23 | | direct and the State Treasurer shall transfer $1,000,000 from |
24 | | the Open Space Lands Acquisition and Development Fund to the |
25 | | Partners for Conservation Fund (formerly known as the |
26 | | Conservation 2000 Fund).
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1 | | (d) There shall be deposited into the Partners for
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2 | | Conservation Projects Fund such
bond proceeds and other moneys |
3 | | as may, from time to time, be provided by law.
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4 | | (Source: P.A. 100-23, eff. 7-6-17; 101-10, eff. 6-5-19.)
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5 | | (30 ILCS 105/6z-63) |
6 | | Sec. 6z-63. The Professional Services Fund. |
7 | | (a) The Professional Services Fund is created as a |
8 | | revolving fund in the State treasury. The following moneys |
9 | | shall be deposited into the Fund: |
10 | | (1) amounts authorized for transfer to the Fund from |
11 | | the General Revenue Fund and other State funds (except for |
12 | | funds classified by the Comptroller as federal trust funds |
13 | | or State trust funds) pursuant to State law or Executive |
14 | | Order; |
15 | | (2) federal funds received by the Department of |
16 | | Central Management Services (the "Department") as a result |
17 | | of expenditures from the Fund; |
18 | | (3) interest earned on moneys in the Fund; and |
19 | | (4) receipts or inter-fund transfers resulting from |
20 | | billings issued by the Department to State agencies for |
21 | | the cost of professional services rendered by the |
22 | | Department that are not compensated through the specific |
23 | | fund transfers authorized by this Section. |
24 | | (b) Moneys in the Fund may be used by the Department for |
25 | | reimbursement or payment for: |
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1 | | (1) providing professional services to State agencies |
2 | | or other State entities; |
3 | | (2) rendering other services to State agencies at the |
4 | | Governor's direction or to other State entities upon |
5 | | agreement between the Director of Central Management |
6 | | Services and the appropriate official or governing body of |
7 | | the other State entity; or |
8 | | (3) providing for payment of administrative and other |
9 | | expenses incurred by the Department in providing |
10 | | professional services. |
11 | | Beginning in fiscal year 2021, moneys in the Fund may also |
12 | | be appropriated to and used by the Executive Ethics Commission |
13 | | for oversight and administration of the eProcurement system |
14 | | known as BidBuy, and by the Chief Procurement Officer |
15 | | appointed under paragraph (4) of subsection (a) of Section |
16 | | 10-20 of the Illinois Procurement Code for the general |
17 | | services and operation of the BidBuy system previously |
18 | | administered by the Department. |
19 | | Beginning in fiscal year 2022, moneys in the Fund may also |
20 | | be appropriated to and used by the Commission on Equity and |
21 | | Inclusion for its operating and administrative expenses |
22 | | related to the Business Enterprise Program, previously |
23 | | administered by the Department. |
24 | | (c) State agencies or other State entities may direct the |
25 | | Comptroller to process inter-fund
transfers or make payment |
26 | | through the voucher and warrant process to the Professional |
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1 | | Services Fund in satisfaction of billings issued under |
2 | | subsection (a) of this Section. |
3 | | (d) Reconciliation. For the fiscal year beginning on July |
4 | | 1, 2004 only, the Director of Central Management Services (the |
5 | | "Director") shall order that each State agency's payments and |
6 | | transfers made to the Fund be reconciled with actual Fund |
7 | | costs for professional services provided by the Department on |
8 | | no less than an annual basis. The Director may require reports |
9 | | from State agencies as deemed necessary to perform this |
10 | | reconciliation. |
11 | | (e) (Blank). |
12 | | (e-5) (Blank).
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13 | | (e-7) (Blank). |
14 | | (e-10) (Blank).
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15 | | (e-15) (Blank).
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16 | | (e-20) (Blank). |
17 | | (e-25) (Blank). |
18 | | (e-30) (Blank). |
19 | | (e-35) (Blank). |
20 | | (e-40) (Blank). |
21 | | (e-45) (Blank). |
22 | | (e-50) (Blank). |
23 | | (f) The term "professional services" means services |
24 | | rendered on behalf of State agencies and other State entities
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25 | | pursuant to Section 405-293 of the Department of Central |
26 | | Management Services Law of the Civil Administrative Code of |
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1 | | Illinois.
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2 | | (Source: P.A. 101-636, eff. 6-10-20.)
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3 | | (30 ILCS 105/6z-70) |
4 | | Sec. 6z-70. The Secretary of State Identification Security |
5 | | and Theft Prevention Fund. |
6 | | (a) The Secretary of State Identification Security and |
7 | | Theft Prevention Fund is created as a special fund in the State |
8 | | treasury. The Fund shall consist of any fund transfers, |
9 | | grants, fees, or moneys from other sources received for the |
10 | | purpose of funding identification security and theft |
11 | | prevention measures. |
12 | | (b) All moneys in the Secretary of State Identification |
13 | | Security and Theft Prevention Fund shall be used, subject to |
14 | | appropriation, for any costs related to implementing |
15 | | identification security and theft prevention measures. |
16 | | (c) (Blank).
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17 | | (d) (Blank). |
18 | | (e) (Blank). |
19 | | (f) (Blank). |
20 | | (g) (Blank). |
21 | | (h) (Blank). |
22 | | (i) (Blank). |
23 | | (j) (Blank). |
24 | | (k) (Blank). |
25 | | (l) (Blank). Notwithstanding any other provision of State |
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1 | | law to the contrary, on or after July 1, 2019, and until June |
2 | | 30, 2020, in addition to any other transfers that may be |
3 | | provided for by law, at the direction of and upon notification |
4 | | of the Secretary of State, the State Comptroller shall direct |
5 | | and the State Treasurer shall transfer amounts into the |
6 | | Secretary of State Identification Security and Theft |
7 | | Prevention Fund from the designated funds not exceeding the |
8 | | following totals: |
9 | | Division of Corporations Registered Limited |
10 | | Liability Partnership |
11 | | Fund....................$287,000 |
12 | | Securities Investors Education |
13 | | Fund.............$1,500,000 |
14 | | Department of Business Services |
15 | | Special Operations |
16 | | Fund.....................$3,000,000 |
17 | | Securities Audit and Enforcement |
18 | | Fund...........$3,500,000 |
19 | | (m) Notwithstanding any other provision of State law to |
20 | | the contrary, on or after July 1, 2020, and until June 30, |
21 | | 2021, in addition to any other transfers that may be provided |
22 | | for by law, at the direction of and upon notification of the |
23 | | Secretary of State, the State Comptroller shall direct and the |
24 | | State Treasurer shall transfer amounts into the Secretary of |
25 | | State Identification Security and Theft Prevention Fund from |
26 | | the designated funds not exceeding the following totals: |
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1 | | Division of Corporations Registered Limited |
2 | | Liability Partnership Fund ..................$287,000 |
3 | | Securities Investors Education Fund |
4 | | ...................... .............$1,500,000 |
5 | | Department of Business Services Special |
6 | | Operations Fund ...........................$4,500,000 |
7 | | Securities Audit and Enforcement Fund .........$5,000,000 |
8 | | Corporate Franchise Tax Refund Fund ...........$3,000,000 |
9 | | (n) Notwithstanding any other provision of State law to |
10 | | the contrary, on or after July 1, 2021, and until June 30, |
11 | | 2022, in addition to any other transfers that may be provided |
12 | | for by law, at the direction of and upon notification of the |
13 | | Secretary of State, the State Comptroller shall direct and the |
14 | | State Treasurer shall transfer amounts into the Secretary of |
15 | | State Identification Security and Theft Prevention Fund from |
16 | | the designated funds not exceeding the following totals: |
17 | | Division of Corporations Registered Limited |
18 | | Liability Partnership Fund ...................$287,000 |
19 | | Securities Investors Education Fund ............$1,500,000 |
20 | | Department of Business Services Special |
21 | | Operations Fund ............................$4,500,000 |
22 | | Securities Audit and Enforcement Fund ..........$5,000,000 |
23 | | Corporate Franchise Tax Refund Fund ............$3,000,000 |
24 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
25 | | 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
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1 | | (30 ILCS 105/6z-77) |
2 | | Sec. 6z-77. The Capital Projects Fund. The Capital |
3 | | Projects Fund is created as a special fund in the State |
4 | | Treasury. The State Comptroller and State Treasurer shall |
5 | | transfer from the Capital Projects Fund to the General Revenue |
6 | | Fund $61,294,550 on October 1, 2009, $122,589,100 on January |
7 | | 1, 2010, and $61,294,550 on April 1, 2010. Beginning on July 1, |
8 | | 2010, and on July 1 and January 1 of each year thereafter, the |
9 | | State Comptroller and State Treasurer shall transfer the sum |
10 | | of $122,589,100 from the Capital Projects Fund to the General |
11 | | Revenue Fund. In Fiscal Year 2022 only, the State Comptroller |
12 | | and State Treasurer shall transfer up to $40,000,000 of sports |
13 | | wagering revenues from the Capital Projects Fund to the |
14 | | Rebuild Illinois Projects Fund in one or more transfers as |
15 | | directed by the Governor. Subject to appropriation, the |
16 | | Capital Projects Fund may be used only for capital projects |
17 | | and the payment of debt service on bonds issued for capital |
18 | | projects. All interest earned on moneys in the Fund shall be |
19 | | deposited into the Fund. The Fund shall not be subject to |
20 | | administrative charges or chargebacks, such as but not limited |
21 | | to those authorized under Section 8h.
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22 | | (Source: P.A. 96-34, eff. 7-13-09.)
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23 | | (30 ILCS 105/6z-82) |
24 | | Sec. 6z-82. State Police Operations Assistance Fund. |
25 | | (a) There is created in the State treasury a special fund |
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1 | | known as the State Police Operations Assistance Fund. The Fund |
2 | | shall receive revenue under the Criminal and Traffic |
3 | | Assessment Act. The Fund may also receive revenue from grants, |
4 | | donations, appropriations, and any other legal source. |
5 | | (b) The Department of State Police may use moneys in the |
6 | | Fund to finance any of its lawful purposes or functions. |
7 | | (c) Expenditures may be made from the Fund only as |
8 | | appropriated by the General Assembly by law. |
9 | | (d) Investment income that is attributable to the |
10 | | investment of moneys in the Fund shall be retained in the Fund |
11 | | for the uses specified in this Section. |
12 | | (e) The State Police Operations Assistance Fund shall not |
13 | | be subject to administrative chargebacks.
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14 | | (f) (Blank). Notwithstanding any other provision of State |
15 | | law to the contrary, on or after July 1, 2012, and until June |
16 | | 30, 2013, in addition to any other transfers that may be |
17 | | provided for by law, at the direction of and upon notification |
18 | | from the Director of State Police, the State Comptroller shall |
19 | | direct and the State Treasurer shall transfer amounts into the |
20 | | State Police Operations Assistance Fund from the designated |
21 | | funds not exceeding the following totals: |
22 | | State Police Vehicle Fund ......................$2,250,000 |
23 | | State Police Wireless Service |
24 | | Emergency Fund .............................$2,500,000 |
25 | | State Police Services Fund .....................$3,500,000 |
26 | | (g) Notwithstanding any other provision of State law to |
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1 | | the contrary, on or after July 1, 2021, in addition to any |
2 | | other transfers that may be provided for by law, at the |
3 | | direction of and upon notification from the Director of State |
4 | | Police, the State Comptroller shall direct and the State |
5 | | Treasurer shall transfer amounts not exceeding $7,000,000 into |
6 | | the State Police Operations Assistance Fund from the State |
7 | | Police Services Fund. |
8 | | (Source: P.A. 100-987, eff. 7-1-19 .)
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9 | | (30 ILCS 105/6z-100) |
10 | | (Section scheduled to be repealed on July 1, 2021) |
11 | | Sec. 6z-100. Capital Development Board Revolving Fund; |
12 | | payments into and use. All monies received by the Capital |
13 | | Development Board for publications or copies issued by the |
14 | | Board, and all monies received for contract administration |
15 | | fees, charges, or reimbursements owing to the Board shall be |
16 | | deposited into a special fund known as the Capital Development |
17 | | Board Revolving Fund, which is hereby created in the State |
18 | | treasury. The monies in this Fund shall be used by the Capital |
19 | | Development Board, as appropriated, for expenditures for |
20 | | personal services, retirement, social security, contractual |
21 | | services, legal services, travel, commodities, printing, |
22 | | equipment, electronic data processing, or telecommunications. |
23 | | For fiscal year 2021 and thereafter , the monies in this Fund |
24 | | may also be appropriated to and used by the Executive Ethics |
25 | | Commission for oversight and administration of the Chief |
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1 | | Procurement Officer appointed under paragraph (1) of |
2 | | subsection (a) of Section 10-20 of the Illinois Procurement |
3 | | Code responsible for capital procurement . Unexpended moneys in |
4 | | the Fund shall not be transferred or allocated by the |
5 | | Comptroller or Treasurer to any other fund, nor shall the |
6 | | Governor authorize the transfer or allocation of those moneys |
7 | | to any other fund. This Section is repealed July 1, 2022 2021 .
|
8 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
9 | | 101-10, eff. 6-5-19; 101-636, eff. 6-10-20; 101-645, eff. |
10 | | 6-26-20.)
|
11 | | (30 ILCS 105/6z-121) |
12 | | Sec. 6z-121. State Coronavirus Urgent Remediation |
13 | | Emergency Fund. |
14 | | (a) The State Coronavirus Urgent Remediation Emergency |
15 | | (State CURE) Fund is created as a federal trust fund within the |
16 | | State treasury. The State CURE Fund shall be held separate and |
17 | | apart from all other funds in the State treasury. The State |
18 | | CURE Fund is established: (1) to receive, directly or |
19 | | indirectly, federal funds from the Coronavirus Relief Fund in |
20 | | accordance with Section 5001 of the federal Coronavirus Aid, |
21 | | Relief, and Economic Security (CARES) Act , the Coronavirus |
22 | | State Fiscal Recovery Fund in accordance with Section 9901 of |
23 | | the American Rescue Plan Act of 2021, or from any other federal |
24 | | fund pursuant to any other provision of the American Rescue |
25 | | Plan Act of 2021 or any other federal law; and (2) to provide |
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1 | | for the transfer, distribution and expenditure of such federal |
2 | | funds as permitted in the federal Coronavirus Aid, Relief, and |
3 | | Economic Security (CARES) Act , the American Rescue Plan Act of |
4 | | 2021, and related federal guidance or any other federal law, |
5 | | and as authorized by this Section. |
6 | | (b) Federal funds received by the State from the |
7 | | Coronavirus Relief Fund in accordance with Section 5001 of the |
8 | | federal Coronavirus Aid, Relief, and Economic Security (CARES) |
9 | | Act, the Coronavirus State Fiscal Recovery Fund in accordance |
10 | | with Section 9901 of the American Rescue Plan Act of 2021, or |
11 | | any other federal funds received pursuant to the American |
12 | | Rescue Plan Act of 2021 or any other federal law, may be |
13 | | deposited, directly or indirectly, into the State CURE Fund. |
14 | | (c) Funds in the State CURE Fund may be expended, subject |
15 | | to appropriation, directly for purposes permitted under the |
16 | | federal law and related federal guidance governing the use of |
17 | | such funds, which may include without limitation purposes |
18 | | permitted in Section 5001 of the CARES Act and Sections 3201, |
19 | | 3206, and 9901 of the American Rescue Plan Act of 2021. All |
20 | | federal funds received into the State CURE Fund from the |
21 | | Coronavirus Relief Fund , the Coronavirus State Fiscal Recovery |
22 | | Fund, or any other source under the American Rescue Plan Act of |
23 | | 2021, may be transferred or expended by the Illinois Emergency |
24 | | Management Agency at the direction of the Governor for the |
25 | | specific purposes permitted by the federal Coronavirus Aid, |
26 | | Relief, and Economic Security (CARES) Act , the American Rescue |
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1 | | Plan Act of 2021 , any related regulations or federal guidance, |
2 | | and any terms and conditions of the federal awards received by |
3 | | the State thereunder. The State Comptroller shall direct and |
4 | | the State Treasurer shall transfer, as directed by the |
5 | | Governor in writing, a portion of the federal funds received |
6 | | from the Coronavirus Relief Fund or from any other federal |
7 | | fund pursuant to any other provision of federal law may be |
8 | | transferred to the Local Coronavirus Urgent Remediation |
9 | | Emergency (Local CURE) Fund from time to time for the |
10 | | provision and administration of grants to units of local |
11 | | government as permitted by the federal Coronavirus Aid, |
12 | | Relief, and Economic Security (CARES) Act, any related federal |
13 | | guidance, and any other additional federal law that may |
14 | | provide authorization. The State Comptroller shall direct and |
15 | | the State Treasurer shall transfer amounts, as directed by the |
16 | | Governor in writing, from the State CURE Fund to the Essential |
17 | | Government Services Support Fund to be used for the provision |
18 | | of government services as permitted under Section 602(c)(1)(C) |
19 | | of the Social Security Act as enacted by Section 9901 of the |
20 | | American Rescue Plan Act and related federal guidance. Funds |
21 | | in the State CURE Fund also may be transferred to other funds |
22 | | in the State treasury as reimbursement for expenditures made |
23 | | from such other funds if the expenditures are eligible for |
24 | | federal reimbursement under Section 5001 of the federal |
25 | | Coronavirus Aid, Relief, and Economic Security (CARES) Act , |
26 | | the relevant provisions of the American Rescue Plan Act of |
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1 | | 2021, or any and related federal guidance. Funds in the State |
2 | | CURE Fund also may be expended directly on expenditures |
3 | | eligible for federal reimbursement under Section 5001 of the |
4 | | federal Coronavirus Aid, Relief, and Economic Security (CARES) |
5 | | Act and related federal guidance. |
6 | | (d) Once the General Assembly has enacted appropriations |
7 | | from the State CURE Fund, the expenditure of funds from the |
8 | | State CURE Fund shall be subject to appropriation by the |
9 | | General Assembly, and shall be administered by the Illinois |
10 | | Emergency Management Agency at the direction of the Governor. |
11 | | The Illinois Emergency Management Agency, and other agencies |
12 | | as named in appropriations, shall transfer, distribute or |
13 | | expend the funds. The State Comptroller shall direct and the |
14 | | State Treasurer shall transfer funds in the State CURE Fund to |
15 | | other funds in the State treasury as reimbursement for |
16 | | expenditures made from such other funds if the expenditures |
17 | | are eligible for federal reimbursement under Section 5001 of |
18 | | the federal Coronavirus Aid, Relief, and Economic Security |
19 | | (CARES) Act , the relevant provisions of the American Rescue |
20 | | Plan Act of 2021, or any and related federal guidance, as |
21 | | directed in writing by the Governor. Additional funds that may |
22 | | be received from the federal government from legislation |
23 | | enacted in response to the impact of Coronavirus Disease 2019, |
24 | | including fiscal stabilization payments that replace revenues |
25 | | lost due to Coronavirus Disease 2019, The State Comptroller |
26 | | may direct and the State Treasurer shall transfer in the |
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1 | | manner authorized or required by any related federal guidance, |
2 | | as directed in writing by the Governor. |
3 | | (e) Unexpended funds in the State CURE Fund shall be paid |
4 | | back to the federal government at the direction of the |
5 | | Governor.
|
6 | | (f) In addition to any other transfers that may be |
7 | | provided for by law, at the direction of the Governor, the |
8 | | State Comptroller shall direct and the State Treasurer shall |
9 | | transfer the sum of $24,523,000 from the State CURE Fund to the |
10 | | Chicago Travel Industry Promotion Fund. |
11 | | (g) In addition to any other transfers that may be |
12 | | provided for by law, at the direction of the Governor, the |
13 | | State Comptroller shall direct and the State Treasurer shall |
14 | | transfer the sum of $30,000,000 from the State CURE Fund to the |
15 | | Metropolitan Pier and Exposition Authority Incentive Fund. |
16 | | (h) In addition to any other transfers that may be |
17 | | provided for by law, at the direction of the Governor, the |
18 | | State Comptroller shall direct and the State Treasurer shall |
19 | | transfer the sum of $45,180,000 from the State CURE Fund to the |
20 | | Local Tourism Fund. |
21 | | (Source: P.A. 101-636, eff. 6-10-20.)
|
22 | | (30 ILCS 105/6z-122) |
23 | | Sec. 6z-122. Local Coronavirus Urgent Remediation |
24 | | Emergency Fund. |
25 | | (a) The Local Coronavirus Urgent Remediation Emergency |
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1 | | Fund, or Local CURE Fund, is created as a federal trust fund |
2 | | within the State treasury. The Local CURE Fund shall be held |
3 | | separate and apart from all other funds of the State. The Local |
4 | | CURE Fund is established: (1) to receive transfers from either |
5 | | the Disaster Response and Recovery Fund or the State |
6 | | Coronavirus Urgent Remediation Emergency (State CURE) Fund of |
7 | | federal funds received by the State from the Coronavirus |
8 | | Relief Fund in accordance with Section 5001 of the federal |
9 | | Coronavirus Aid, Relief, and Economic Security (CARES) Act or |
10 | | pursuant to any other provision of federal law; and (2) to |
11 | | provide for the administration and payment of grants and |
12 | | expense reimbursements to units of local government as |
13 | | permitted in the federal Coronavirus Aid, Relief, and Economic |
14 | | Security (CARES) Act and related federal guidance, as |
15 | | authorized by this Section, and as authorized in the |
16 | | Department of Commerce and Economic Opportunity Act. |
17 | | (b) A portion of the funds received into either the |
18 | | Disaster Response and Recovery Fund or the State CURE Fund |
19 | | from the Coronavirus Relief Fund in accordance with Section |
20 | | 5001 of the federal Coronavirus Aid, Relief, and Economic |
21 | | Security (CARES) Act may be transferred into the Local CURE |
22 | | Fund from time to time. Such funds transferred to the Local |
23 | | CURE Fund may be used by the Department of Commerce and |
24 | | Economic Opportunity only to provide for the awarding and |
25 | | administration and payment of grants and expense |
26 | | reimbursements to units of local government for the specific |
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1 | | purposes permitted by the federal Coronavirus Aid, Relief, and |
2 | | Economic Security (CARES) Act and any related federal |
3 | | guidance, the terms and conditions of the federal awards |
4 | | through which the funds are received by the State, in |
5 | | accordance with the procedures established in this Section, |
6 | | and as authorized in the Department of Commerce and Economic |
7 | | Opportunity Act. |
8 | | (c) Unless federal guidance expands the authorized uses, |
9 | | the funds received by units of local government from the Local |
10 | | CURE Fund may be used only to cover the costs of the units of |
11 | | local government that (1) are necessary expenditures incurred |
12 | | due to the public health emergency caused by the Coronavirus |
13 | | Disease 2019, (2) were not accounted for in the budget of the |
14 | | State or unit of local government most recently approved as of |
15 | | March 27, 2020: and are incurred on or after March 1, 2020 and |
16 | | before December 31, 2021 2020 ; however, if new federal |
17 | | guidance or new federal law expands authorized uses or extends |
18 | | the covered period , then the funds may be used for any other |
19 | | permitted purposes throughout the covered period . |
20 | | (d) The expenditure of funds from the Local CURE Fund |
21 | | shall be subject to appropriation by the General Assembly. |
22 | | (d-5) In addition to the purposes described in subsection |
23 | | (a), the Local CURE Fund may receive, directly or indirectly, |
24 | | federal funds from the Coronavirus Local Fiscal Recovery Fund |
25 | | in accordance with Section 9901 of the American Rescue Plan |
26 | | Act of 2021 in order to provide payments to units of local |
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1 | | government as directed by Section 9901 of the American Rescue |
2 | | Plan Act of 2021 and related federal guidance. Such moneys on |
3 | | deposit in the Local CURE Fund shall be paid to units of local |
4 | | government in accordance with Section 9901 of the American |
5 | | Rescue Plan Act of 2021 and as directed by federal guidance on |
6 | | a continuing basis by the Department of Revenue, in |
7 | | cooperation with the Department of Commerce and Economic |
8 | | Opportunity and as instructed by the Governor. |
9 | | (e) Unexpended funds in the Local CURE Fund shall be |
10 | | transferred or paid back to the State CURE Fund or to the |
11 | | federal government at the direction of the Governor.
|
12 | | (Source: P.A. 101-636, eff. 6-10-20.)
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13 | | (30 ILCS 105/6z-128 new) |
14 | | Sec. 6z-128. Essential Government Services Support Fund. |
15 | | (a) The Essential Government Services Support Fund (the |
16 | | EGSS Fund) is created as a federal trust fund within the State |
17 | | treasury. The EGSS Fund is established: (1) to receive, |
18 | | directly or indirectly, federal funds from the Coronavirus |
19 | | State Fiscal Recovery Fund in accordance with Section 9901 of |
20 | | the federal American Rescue Plan Act of 2021; and (2) to |
21 | | provide for the use of such funds for purposes permitted by |
22 | | Section 9901 of the American Rescue Plan Act of 2021, |
23 | | including the provision of government services as permitted |
24 | | under Section 602(c)(1)(C) of the Social Security Act as |
25 | | enacted by Section 9901 of the American Rescue Plan Act of |
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1 | | 2021, and as authorized by this Section. |
2 | | (b) Federal funds received by the State from the |
3 | | Coronavirus State Fiscal Recovery Fund in accordance with |
4 | | Section 9901 of the American Rescue Plan Act of 2021 may be |
5 | | deposited, directly or indirectly, into the EGSS Fund. |
6 | | (c) The EGSS Fund shall be subject to appropriation by the |
7 | | General Assembly. The fund shall be administered by the |
8 | | Illinois Emergency Management Agency at the direction of the |
9 | | Governor. The Illinois Emergency Management Agency, and other |
10 | | agencies as named in appropriations, shall transfer, |
11 | | distribute or expend the funds. Funds in the EGSS Fund may be |
12 | | expended, subject to appropriation, directly for purposes |
13 | | permitted under Section 9901 of the American Rescue Plan Act |
14 | | of 2021 and related federal guidance governing the use of such |
15 | | funds, including the provision of government services as |
16 | | permitted under Section 602(c)(1)(C) of the Social Security |
17 | | Act as enacted by Section 9901 of the American Rescue Plan Act |
18 | | of 2021. |
19 | | (d) All funds received, directly or indirectly, into the |
20 | | EGSS Fund from the Coronavirus State Fiscal Recovery Fund may |
21 | | be transferred or expended at the direction of the Governor |
22 | | for the specific purposes permitted under Section 9901 of the |
23 | | American Rescue Plan Act of 2021 and any related federal |
24 | | guidance.
The State Comptroller shall direct and the State |
25 | | Treasurer shall transfer from time to time, as directed by the |
26 | | Governor in writing, any of the funds in the EGSS Fund to the |
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1 | | General Revenue Fund or other funds in the State treasury as |
2 | | needed for expenditures, or as reimbursement for expenditures |
3 | | made, from such other funds for permitted purposes under |
4 | | Section 9901 of the American Rescue Plan Act of 2021, |
5 | | including the provision of government services. |
6 | | (e) Unexpended funds in the EGSS Fund shall be paid back to |
7 | | the federal government at the direction of the Governor.
|
8 | | (30 ILCS 105/8.3) (from Ch. 127, par. 144.3) |
9 | | Sec. 8.3. Money in the Road Fund shall, if and when the |
10 | | State of
Illinois incurs any bonded indebtedness for the |
11 | | construction of
permanent highways, be set aside and used for |
12 | | the purpose of paying and
discharging annually the principal |
13 | | and interest on that bonded
indebtedness then due and payable, |
14 | | and for no other purpose. The
surplus, if any, in the Road Fund |
15 | | after the payment of principal and
interest on that bonded |
16 | | indebtedness then annually due shall be used as
follows: |
17 | | first -- to pay the cost of administration of Chapters |
18 | | 2 through 10 of
the Illinois Vehicle Code, except the cost |
19 | | of administration of Articles I and
II of Chapter 3 of that |
20 | | Code, and to pay the costs of the Executive Ethics |
21 | | Commission for oversight and administration of the Chief |
22 | | Procurement Officer appointed under paragraph (2) of |
23 | | subsection (a) of Section 10-20 of the Illinois |
24 | | Procurement Code for transportation; and |
25 | | secondly -- for expenses of the Department of |
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1 | | Transportation for
construction, reconstruction, |
2 | | improvement, repair, maintenance,
operation, and |
3 | | administration of highways in accordance with the
|
4 | | provisions of laws relating thereto, or for any purpose |
5 | | related or
incident to and connected therewith, including |
6 | | the separation of grades
of those highways with railroads |
7 | | and with highways and including the
payment of awards made |
8 | | by the Illinois Workers' Compensation Commission under the |
9 | | terms of
the Workers' Compensation Act or Workers' |
10 | | Occupational Diseases Act for
injury or death of an |
11 | | employee of the Division of Highways in the
Department of |
12 | | Transportation; or for the acquisition of land and the
|
13 | | erection of buildings for highway purposes, including the |
14 | | acquisition of
highway right-of-way or for investigations |
15 | | to determine the reasonably
anticipated future highway |
16 | | needs; or for making of surveys, plans,
specifications and |
17 | | estimates for and in the construction and maintenance
of |
18 | | flight strips and of highways necessary to provide access |
19 | | to military
and naval reservations, to defense industries |
20 | | and defense-industry
sites, and to the sources of raw |
21 | | materials and for replacing existing
highways and highway |
22 | | connections shut off from general public use at
military |
23 | | and naval reservations and defense-industry sites, or for |
24 | | the
purchase of right-of-way, except that the State shall |
25 | | be reimbursed in
full for any expense incurred in building |
26 | | the flight strips; or for the
operating and maintaining of |
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1 | | highway garages; or for patrolling and
policing the public |
2 | | highways and conserving the peace; or for the operating |
3 | | expenses of the Department relating to the administration |
4 | | of public transportation programs; or, during fiscal year |
5 | | 2020 only, for the purposes of a grant not to exceed |
6 | | $8,394,800 to the Regional Transportation Authority on |
7 | | behalf of PACE for the purpose of ADA/Para-transit |
8 | | expenses; or, during fiscal year 2021 only, for the |
9 | | purposes of a grant not to exceed $8,394,800 to the |
10 | | Regional Transportation Authority on behalf of PACE for |
11 | | the purpose of ADA/Para-transit expenses; or, during |
12 | | fiscal year 2022 only, for the purposes of a grant not to |
13 | | exceed $8,394,800 to the Regional Transportation Authority |
14 | | on behalf of PACE for the purpose of ADA/Para-transit |
15 | | expenses; or for any of
those purposes or any other |
16 | | purpose that may be provided by law. |
17 | | Appropriations for any of those purposes are payable from |
18 | | the Road
Fund. Appropriations may also be made from the Road |
19 | | Fund for the
administrative expenses of any State agency that |
20 | | are related to motor
vehicles or arise from the use of motor |
21 | | vehicles. |
22 | | Beginning with fiscal year 1980 and thereafter, no Road |
23 | | Fund monies
shall be appropriated to the following Departments |
24 | | or agencies of State
government for administration, grants, or |
25 | | operations; but this
limitation is not a restriction upon |
26 | | appropriating for those purposes any
Road Fund monies that are |
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1 | | eligible for federal reimbursement: |
2 | | 1. Department of Public Health; |
3 | | 2. Department of Transportation, only with respect to |
4 | | subsidies for
one-half fare Student Transportation and |
5 | | Reduced Fare for Elderly, except fiscal year 2020 only |
6 | | when no more than $17,570,000 may be expended and except |
7 | | fiscal year 2021 only when no more than $17,570,000 may be |
8 | | expended and except fiscal year 2022 only when no more |
9 | | than $17,570,000 may be expended ; |
10 | | 3. Department of Central Management
Services, except |
11 | | for expenditures
incurred for group insurance premiums of |
12 | | appropriate personnel; |
13 | | 4. Judicial Systems and Agencies. |
14 | | Beginning with fiscal year 1981 and thereafter, no Road |
15 | | Fund monies
shall be appropriated to the following Departments |
16 | | or agencies of State
government for administration, grants, or |
17 | | operations; but this
limitation is not a restriction upon |
18 | | appropriating for those purposes any
Road Fund monies that are |
19 | | eligible for federal reimbursement: |
20 | | 1. Department of State Police, except for expenditures |
21 | | with
respect to the Division of Operations; |
22 | | 2. Department of Transportation, only with respect to |
23 | | Intercity Rail
Subsidies, except fiscal year 2020 only |
24 | | when no more than $50,000,000 may be expended and except |
25 | | fiscal year 2021 only when no more than $50,000,000 may be |
26 | | expended and except fiscal year 2022 only when no more |
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1 | | than $50,000,000 may be expended , and Rail Freight |
2 | | Services. |
3 | | Beginning with fiscal year 1982 and thereafter, no Road |
4 | | Fund monies
shall be appropriated to the following Departments |
5 | | or agencies of State
government for administration, grants, or |
6 | | operations; but this
limitation is not a restriction upon |
7 | | appropriating for those purposes any
Road Fund monies that are |
8 | | eligible for federal reimbursement: Department
of Central |
9 | | Management Services, except for awards made by
the Illinois |
10 | | Workers' Compensation Commission under the terms of the |
11 | | Workers' Compensation Act
or Workers' Occupational Diseases |
12 | | Act for injury or death of an employee of
the Division of |
13 | | Highways in the Department of Transportation. |
14 | | Beginning with fiscal year 1984 and thereafter, no Road |
15 | | Fund monies
shall be appropriated to the following Departments |
16 | | or agencies of State
government for administration, grants, or |
17 | | operations; but this
limitation is not a restriction upon |
18 | | appropriating for those purposes any
Road Fund monies that are |
19 | | eligible for federal reimbursement: |
20 | | 1. Department of State Police, except not more than |
21 | | 40% of the
funds appropriated for the Division of |
22 | | Operations; |
23 | | 2. State Officers. |
24 | | Beginning with fiscal year 1984 and thereafter, no Road |
25 | | Fund monies
shall be appropriated to any Department or agency |
26 | | of State government
for administration, grants, or operations |
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1 | | except as provided hereafter;
but this limitation is not a |
2 | | restriction upon appropriating for those
purposes any Road |
3 | | Fund monies that are eligible for federal
reimbursement. It |
4 | | shall not be lawful to circumvent the above
appropriation |
5 | | limitations by governmental reorganization or other
methods. |
6 | | Appropriations shall be made from the Road Fund only in
|
7 | | accordance with the provisions of this Section. |
8 | | Money in the Road Fund shall, if and when the State of |
9 | | Illinois
incurs any bonded indebtedness for the construction |
10 | | of permanent
highways, be set aside and used for the purpose of |
11 | | paying and
discharging during each fiscal year the principal |
12 | | and interest on that
bonded indebtedness as it becomes due and |
13 | | payable as provided in the
Transportation Bond Act, and for no |
14 | | other
purpose. The surplus, if any, in the Road Fund after the |
15 | | payment of
principal and interest on that bonded indebtedness |
16 | | then annually due
shall be used as follows: |
17 | | first -- to pay the cost of administration of Chapters |
18 | | 2 through 10
of the Illinois Vehicle Code; and |
19 | | secondly -- no Road Fund monies derived from fees, |
20 | | excises, or
license taxes relating to registration, |
21 | | operation and use of vehicles on
public highways or to |
22 | | fuels used for the propulsion of those vehicles,
shall be |
23 | | appropriated or expended other than for costs of |
24 | | administering
the laws imposing those fees, excises, and |
25 | | license taxes, statutory
refunds and adjustments allowed |
26 | | thereunder, administrative costs of the
Department of |
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1 | | Transportation, including, but not limited to, the |
2 | | operating expenses of the Department relating to the |
3 | | administration of public transportation programs, payment |
4 | | of debts and liabilities incurred
in construction and |
5 | | reconstruction of public highways and bridges,
acquisition |
6 | | of rights-of-way for and the cost of construction,
|
7 | | reconstruction, maintenance, repair, and operation of |
8 | | public highways and
bridges under the direction and |
9 | | supervision of the State, political
subdivision, or |
10 | | municipality collecting those monies, or during fiscal |
11 | | year 2020 only for the purposes of a grant not to exceed |
12 | | $8,394,800 to the Regional Transportation Authority on |
13 | | behalf of PACE for the purpose of ADA/Para-transit |
14 | | expenses, or during fiscal year 2021 only for the purposes |
15 | | of a grant not to exceed $8,394,800 to the Regional |
16 | | Transportation Authority on behalf of PACE for the purpose |
17 | | of ADA/Para-transit expenses, or during fiscal year 2022 |
18 | | only for the purposes of a grant not to exceed $8,394,800 |
19 | | to the Regional Transportation Authority on behalf of PACE |
20 | | for the purpose of ADA/Para-transit expenses, and the |
21 | | costs for
patrolling and policing the public highways (by |
22 | | State, political
subdivision, or municipality collecting |
23 | | that money) for enforcement of
traffic laws. The |
24 | | separation of grades of such highways with railroads
and |
25 | | costs associated with protection of at-grade highway and |
26 | | railroad
crossing shall also be permissible. |
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1 | | Appropriations for any of such purposes are payable from |
2 | | the Road
Fund or the Grade Crossing Protection Fund as |
3 | | provided in Section 8 of
the Motor Fuel Tax Law. |
4 | | Except as provided in this paragraph, beginning with |
5 | | fiscal year 1991 and
thereafter, no Road Fund monies
shall be |
6 | | appropriated to the Department of State Police for the |
7 | | purposes of
this Section in excess of its total fiscal year |
8 | | 1990 Road Fund
appropriations for those purposes unless |
9 | | otherwise provided in Section 5g of
this Act.
For fiscal years |
10 | | 2003,
2004, 2005, 2006, and 2007 only, no Road Fund monies |
11 | | shall
be appropriated to the
Department of State Police for |
12 | | the purposes of this Section in excess of
$97,310,000.
For |
13 | | fiscal year 2008 only, no Road
Fund monies shall be |
14 | | appropriated to the Department of State Police for the |
15 | | purposes of
this Section in excess of $106,100,000. For fiscal |
16 | | year 2009 only, no Road Fund monies shall be appropriated to |
17 | | the Department of State Police for the purposes of this |
18 | | Section in excess of $114,700,000. Beginning in fiscal year |
19 | | 2010, no road fund moneys shall be appropriated to the |
20 | | Department of State Police. It shall not be lawful to |
21 | | circumvent this limitation on
appropriations by governmental |
22 | | reorganization or other methods unless
otherwise provided in |
23 | | Section 5g of this Act. |
24 | | In fiscal year 1994, no Road Fund monies shall be |
25 | | appropriated
to the
Secretary of State for the purposes of |
26 | | this Section in excess of the total
fiscal year 1991 Road Fund |
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1 | | appropriations to the Secretary of State for
those purposes, |
2 | | plus $9,800,000. It
shall not be
lawful to circumvent
this |
3 | | limitation on appropriations by governmental reorganization or |
4 | | other
method. |
5 | | Beginning with fiscal year 1995 and thereafter, no Road |
6 | | Fund
monies
shall be appropriated to the Secretary of State |
7 | | for the purposes of this
Section in excess of the total fiscal |
8 | | year 1994 Road Fund
appropriations to
the Secretary of State |
9 | | for those purposes. It shall not be lawful to
circumvent this |
10 | | limitation on appropriations by governmental reorganization
or |
11 | | other methods. |
12 | | Beginning with fiscal year 2000, total Road Fund |
13 | | appropriations to the
Secretary of State for the purposes of |
14 | | this Section shall not exceed the
amounts specified for the |
15 | | following fiscal years: |
|
16 | | Fiscal Year 2000 | $80,500,000; | |
17 | | Fiscal Year 2001 | $80,500,000; | |
18 | | Fiscal Year 2002 | $80,500,000; | |
19 | | Fiscal Year 2003 | $130,500,000; | |
20 | | Fiscal Year 2004 | $130,500,000; | |
21 | | Fiscal Year 2005 | $130,500,000;
| |
22 | | Fiscal Year 2006
| $130,500,000;
| |
23 | | Fiscal Year 2007
| $130,500,000;
| |
24 | | Fiscal Year 2008 | $130,500,000; | |
25 | | Fiscal Year 2009 | $130,500,000. |
|
26 | | For fiscal year 2010, no road fund moneys shall be |
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1 | | appropriated to the Secretary of State. |
2 | | Beginning in fiscal year 2011, moneys in the Road Fund |
3 | | shall be appropriated to the Secretary of State for the |
4 | | exclusive purpose of paying refunds due to overpayment of fees |
5 | | related to Chapter 3 of the Illinois Vehicle Code unless |
6 | | otherwise provided for by law. |
7 | | It shall not be lawful to circumvent this limitation on |
8 | | appropriations by
governmental reorganization or other |
9 | | methods. |
10 | | No new program may be initiated in fiscal year 1991 and
|
11 | | thereafter that is not consistent with the limitations imposed |
12 | | by this
Section for fiscal year 1984 and thereafter, insofar |
13 | | as appropriation of
Road Fund monies is concerned. |
14 | | Nothing in this Section prohibits transfers from the Road |
15 | | Fund to the
State Construction Account Fund under Section 5e |
16 | | of this Act; nor to the
General Revenue Fund, as authorized by |
17 | | Public Act 93-25. |
18 | | The additional amounts authorized for expenditure in this |
19 | | Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
|
20 | | shall be repaid to the Road Fund
from the General Revenue Fund |
21 | | in the next succeeding fiscal year that the
General Revenue |
22 | | Fund has a positive budgetary balance, as determined by
|
23 | | generally accepted accounting principles applicable to |
24 | | government. |
25 | | The additional amounts authorized for expenditure by the |
26 | | Secretary of State
and
the Department of State Police in this |
|
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1 | | Section by Public Act 94-91 shall be repaid to the Road Fund |
2 | | from the General Revenue Fund in the
next
succeeding fiscal |
3 | | year that the General Revenue Fund has a positive budgetary
|
4 | | balance,
as determined by generally accepted accounting |
5 | | principles applicable to
government. |
6 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
7 | | 100-863, eff.8-14-18; 101-10, eff. 6-5-19; 101-636, eff. |
8 | | 6-10-20.)
|
9 | | (30 ILCS 105/8.12)
(from Ch. 127, par. 144.12)
|
10 | | Sec. 8.12. State Pensions Fund.
|
11 | | (a) The moneys in the State Pensions Fund shall be used |
12 | | exclusively
for the administration of the Revised Uniform |
13 | | Unclaimed Property Act and
for the expenses incurred by the |
14 | | Auditor General for administering the provisions of Section |
15 | | 2-8.1 of the Illinois State Auditing Act and for operational |
16 | | expenses of the Office of the State Treasurer and for the |
17 | | funding of the unfunded liabilities of the designated |
18 | | retirement systems. For the purposes of this Section, |
19 | | "operational expenses of the Office of the State Treasurer" |
20 | | includes the acquisition of land and buildings in State fiscal |
21 | | years 2019 and 2020 for use by the Office of the State |
22 | | Treasurer, as well as construction, reconstruction, |
23 | | improvement, repair, and maintenance, in accordance with the |
24 | | provisions of laws relating thereto, of such lands and |
25 | | buildings beginning in State fiscal year 2019 and thereafter. |
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1 | | Beginning in State fiscal year 2023 2022 , payments to the |
2 | | designated retirement systems under this Section shall be in |
3 | | addition to, and not in lieu of, any State contributions |
4 | | required under the Illinois Pension Code.
|
5 | | "Designated retirement systems" means:
|
6 | | (1) the State Employees' Retirement System of |
7 | | Illinois;
|
8 | | (2) the Teachers' Retirement System of the State of |
9 | | Illinois;
|
10 | | (3) the State Universities Retirement System;
|
11 | | (4) the Judges Retirement System of Illinois; and
|
12 | | (5) the General Assembly Retirement System.
|
13 | | (b) Each year the General Assembly may make appropriations |
14 | | from
the State Pensions Fund for the administration of the |
15 | | Revised Uniform
Unclaimed Property Act.
|
16 | | (c) As soon as possible after July 30, 2004 (the effective |
17 | | date of Public Act 93-839), the General Assembly shall |
18 | | appropriate from the State Pensions Fund (1) to the State |
19 | | Universities Retirement System the amount certified under |
20 | | Section 15-165 during the prior year, (2) to the Judges |
21 | | Retirement System of Illinois the amount certified under |
22 | | Section 18-140 during the prior year, and (3) to the General |
23 | | Assembly Retirement System the amount certified under Section |
24 | | 2-134 during the prior year as part of the required
State |
25 | | contributions to each of those designated retirement systems. |
26 | | If the amount in the State Pensions Fund does not exceed the |
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1 | | sum of the amounts certified in Sections 15-165, 18-140, and |
2 | | 2-134 by at least $5,000,000, the amount paid to each |
3 | | designated retirement system under this subsection shall be |
4 | | reduced in proportion to the amount certified by each of those |
5 | | designated retirement systems.
|
6 | | (c-5) For fiscal years 2006 through 2022 2021 , the General |
7 | | Assembly shall appropriate from the State Pensions Fund to the |
8 | | State Universities Retirement System the amount estimated to |
9 | | be available during the fiscal year in the State Pensions |
10 | | Fund; provided, however, that the amounts appropriated under |
11 | | this subsection (c-5) shall not reduce the amount in the State |
12 | | Pensions Fund below $5,000,000.
|
13 | | (c-6) For fiscal year 2023 2022 and each fiscal year |
14 | | thereafter, as soon as may be practical after any money is |
15 | | deposited into the State Pensions Fund from the Unclaimed |
16 | | Property Trust Fund, the State Treasurer shall apportion the |
17 | | deposited amount among the designated retirement systems as |
18 | | defined in subsection (a) to reduce their actuarial reserve |
19 | | deficiencies. The State Comptroller and State Treasurer shall |
20 | | pay the apportioned amounts to the designated retirement |
21 | | systems to fund the unfunded liabilities of the designated |
22 | | retirement systems. The amount apportioned to each designated |
23 | | retirement system shall constitute a portion of the amount |
24 | | estimated to be available for appropriation from the State |
25 | | Pensions Fund that is the same as that retirement system's |
26 | | portion of the total actual reserve deficiency of the systems, |
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1 | | as determined annually by the Governor's Office of Management |
2 | | and Budget at the request of the State Treasurer. The amounts |
3 | | apportioned under this subsection shall not reduce the amount |
4 | | in the State Pensions Fund below $5,000,000. |
5 | | (d) The
Governor's Office of Management and Budget shall |
6 | | determine the individual and total
reserve deficiencies of the |
7 | | designated retirement systems. For this purpose,
the
|
8 | | Governor's Office of Management and Budget shall utilize the |
9 | | latest available audit and actuarial
reports of each of the |
10 | | retirement systems and the relevant reports and
statistics of |
11 | | the Public Employee Pension Fund Division of the Department of
|
12 | | Insurance.
|
13 | | (d-1) (Blank).
|
14 | | (e) The changes to this Section made by Public Act 88-593 |
15 | | shall
first apply to distributions from the Fund for State |
16 | | fiscal year 1996.
|
17 | | (Source: P.A. 100-22, eff. 1-1-18; 100-23, eff. 7-6-17; |
18 | | 100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff. |
19 | | 6-5-19; 101-487, eff. 8-23-19; 101-636, eff. 6-10-20.)
|
20 | | (30 ILCS 105/8.25-4) (from Ch. 127, par. 144.25-4)
|
21 | | Sec. 8.25-4.
All moneys in the Illinois Sports Facilities |
22 | | Fund are
allocated to and shall be transferred, appropriated |
23 | | and used only for the
purposes authorized by, and subject to, |
24 | | the limitations and conditions of
this Section.
|
25 | | All moneys deposited pursuant to Section 13.1 of "An Act |
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1 | | in relation to
State revenue sharing with local governmental |
2 | | entities", as amended, and
all moneys deposited with respect |
3 | | to the $5,000,000 deposit, but not the
additional $8,000,000 |
4 | | advance applicable before July 1, 2001, or the
Advance Amount |
5 | | applicable on and after that date, pursuant to Section
6 of |
6 | | "The Hotel
Operators' Occupation Tax Act", as amended, into |
7 | | the Illinois Sports
Facilities Fund shall be credited to the |
8 | | Subsidy Account within the Fund.
All moneys deposited with |
9 | | respect to the additional $8,000,000 advance
applicable before |
10 | | July 1, 2001, or the Advance Amount
applicable on and after |
11 | | that date, but
not the $5,000,000 deposit, pursuant to Section |
12 | | 6 of "The Hotel Operators'
Occupation Tax Act", as amended, |
13 | | into the Illinois Sports Facilities Fund
shall be credited to |
14 | | the Advance Account within the Fund. All moneys deposited from |
15 | | any transfer pursuant to Section 8g-1 of the State Finance Act |
16 | | shall be credited to the Advance Account within the Fund.
|
17 | | Beginning with fiscal year 1989 and continuing for each |
18 | | fiscal year
thereafter through and including fiscal year 2001, |
19 | | no less than 30 days
before the beginning of such fiscal year
|
20 | | (except as soon as may be practicable after the effective date |
21 | | of this
amendatory Act of 1988 with respect to fiscal year |
22 | | 1989) the Chairman of
the Illinois Sports Facilities Authority |
23 | | shall certify to the State
Comptroller and the State |
24 | | Treasurer, without taking into account any
revenues or |
25 | | receipts of the Authority, the lesser of (a) $18,000,000 and
|
26 | | (b) the sum of (i) the amount anticipated to be required by the |
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1 | | Authority
during the fiscal year to pay principal of and |
2 | | interest on, and other
payments relating to, its obligations |
3 | | issued or to be issued under Section
13 of the Illinois Sports |
4 | | Facilities Authority Act, including any deposits
required to |
5 | | reserve funds created under any indenture or resolution
|
6 | | authorizing issuance of the obligations and payments to |
7 | | providers of credit
enhancement, (ii) the amount anticipated |
8 | | to be required by the Authority
during the fiscal year to pay |
9 | | obligations under the provisions of any
management agreement |
10 | | with respect to a facility or facilities owned by the
|
11 | | Authority or of any assistance agreement with respect to any |
12 | | facility for
which financial assistance is provided under the |
13 | | Illinois Sports Facilities
Authority Act, and to pay other |
14 | | capital and operating expenses of the
Authority
during the |
15 | | fiscal year, including any deposits required to reserve funds
|
16 | | created for repair and replacement of capital assets and to |
17 | | meet the
obligations of the Authority under any management |
18 | | agreement or assistance
agreement, and (iii) any
amounts under |
19 | | (i) and (ii) above remaining unpaid from previous years.
|
20 | | Beginning with fiscal year 2002 and continuing for each |
21 | | fiscal year
thereafter, no less than 30 days before the |
22 | | beginning of such fiscal year, the
Chairman of the Illinois |
23 | | Sports Facilities Authority shall certify to the State
|
24 | | Comptroller and the State Treasurer, without taking into |
25 | | account any revenues
or receipts of the Authority, the lesser |
26 | | of (a) an amount equal to the sum of
the Advance Amount plus |
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1 | | $10,000,000 and (b) the sum of (i) the amount
anticipated to be |
2 | | required by the Authority during the fiscal year to pay
|
3 | | principal of and interest on, and other payments relating to, |
4 | | its obligations
issued or to be issued under Section 13 of the |
5 | | Illinois Sports Facilities
Authority Act, including any |
6 | | deposits required to reserve funds created under
any indenture |
7 | | or resolution authorizing issuance of the obligations and
|
8 | | payments to providers of credit enhancement, (ii) the amount |
9 | | anticipated to be
required by the Authority during the fiscal |
10 | | year to pay obligations under
the provisions of any management |
11 | | agreement with respect to a facility or
facilities owned by |
12 | | the Authority or any assistance agreement with respect to
any |
13 | | facility for which financial assistance is provided under the |
14 | | Illinois
Sports Facilities Authority Act, and to pay other |
15 | | capital and operating
expenses of the Authority during the |
16 | | fiscal year, including any deposits
required to reserve funds |
17 | | created for repair and replacement of capital assets
and to |
18 | | meet the obligations of the Authority under any management |
19 | | agreement or
assistance agreement, and (iii) any amounts under |
20 | | (i) and (ii) above remaining
unpaid from previous years.
|
21 | | A copy of any certification made by the Chairman under the
|
22 | | preceding 2 paragraphs shall be filed with the Governor and |
23 | | the Mayor
of the City of Chicago. The Chairman may file an |
24 | | amended certification
from time to time.
|
25 | | Subject to sufficient appropriation by the General |
26 | | Assembly, beginning
with July 1, 1988 and thereafter |
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1 | | continuing on the first day of each month
during each fiscal |
2 | | year through and including fiscal year 2001, the
Comptroller |
3 | | shall order paid and the Treasurer
shall pay to the Authority |
4 | | the amount in the Illinois Sports Facilities
Fund until (x) |
5 | | the lesser of $10,000,000 or the amount appropriated for
|
6 | | payment to the Authority from amounts credited to the Subsidy |
7 | | Account and
(y) the lesser of $8,000,000 or the difference |
8 | | between the amount
appropriated for payment to the Authority |
9 | | during the fiscal year and
$10,000,000 has been paid from |
10 | | amounts credited to the Advance Account.
|
11 | | Subject to sufficient appropriation by the General |
12 | | Assembly, beginning with
July 1, 2001, and thereafter |
13 | | continuing on the first day of each month during
each fiscal |
14 | | year thereafter, the Comptroller shall order paid and the |
15 | | Treasurer
shall pay to the Authority the amount in the |
16 | | Illinois Sports Facilities Fund
until (x) the lesser of |
17 | | $10,000,000 or the amount appropriated for payment to
the
|
18 | | Authority from amounts credited to the Subsidy Account and (y) |
19 | | the lesser of
the Advance Amount or the difference between the |
20 | | amount appropriated for
payment to the Authority during the |
21 | | fiscal year and $10,000,000 has been paid
from amounts |
22 | | credited to the Advance Account.
|
23 | | Provided that all amounts deposited in the Illinois Sports
|
24 | | Facilities Fund and credited to the Subsidy Account, to the |
25 | | extent
requested pursuant to the Chairman's certification, |
26 | | have been paid, on June
30, 1989, and on June 30 of each year |
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1 | | thereafter, all amounts remaining in
the Subsidy Account of |
2 | | the Illinois Sports Facilities Fund shall be
transferred by |
3 | | the State Treasurer one-half to the General Revenue Fund in
|
4 | | the State Treasury and one-half to the City Tax Fund. Provided |
5 | | that all
amounts appropriated from the Illinois Sports |
6 | | Facilities Fund, to the
extent requested pursuant to the |
7 | | Chairman's certification, have been paid,
on June 30, 1989, |
8 | | and on June 30 of each year thereafter, all amounts
remaining |
9 | | in the Advance Account of the Illinois Sports Facilities Fund
|
10 | | shall be transferred by the State Treasurer to the General |
11 | | Revenue Fund in
the State Treasury.
|
12 | | For purposes of this Section, the term "Advance Amount" |
13 | | means, for
fiscal year 2002, $22,179,000, and for subsequent |
14 | | fiscal years through fiscal
year 2032, 105.615% of the Advance |
15 | | Amount for the immediately preceding fiscal
year, rounded up |
16 | | to the nearest $1,000.
|
17 | | (Source: P.A. 91-935, eff. 6-1-01.)
|
18 | | (30 ILCS 105/8.25e) (from Ch. 127, par. 144.25e)
|
19 | | Sec. 8.25e.
(a) The State Comptroller and the State |
20 | | Treasurer shall
automatically transfer on the first day of |
21 | | each month, beginning on
February 1, 1988, from the General |
22 | | Revenue Fund to each of the funds then
supplemented by the |
23 | | pari-mutuel tax pursuant to Section 28 of the Illinois
Horse |
24 | | Racing Act of 1975, an amount equal to (i) the amount of |
25 | | pari-mutuel
tax deposited into such fund during the month in |
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1 | | fiscal
year 1986 which corresponds to the month preceding such |
2 | | transfer, minus
(ii) the amount of pari-mutuel tax (or the |
3 | | replacement transfer authorized
by subsection (d) of Section |
4 | | 8g of this Act and subsection (d) of Section 28.1 of the |
5 | | Illinois Horse Racing Act of
1975) deposited into such fund |
6 | | during the
month preceding such transfer; provided, however, |
7 | | that no transfer shall
be made to a fund if such amount for |
8 | | that fund is equal to or less than
zero and provided that no |
9 | | transfer shall be made to a fund in any fiscal
year after the |
10 | | amount deposited into such fund exceeds the amount of
|
11 | | pari-mutuel tax deposited into such fund during fiscal year |
12 | | 1986.
|
13 | | (b) The State Comptroller and the State Treasurer shall |
14 | | automatically
transfer on the last day of each month, |
15 | | beginning on October 1, 1989 and ending on June 30, 2017, from
|
16 | | the General Revenue Fund to the Metropolitan Exposition, |
17 | | Auditorium and
Office Building Fund, the amount of $2,750,000 |
18 | | plus any cumulative
deficiencies in such transfers for prior |
19 | | months, until the sum of
$16,500,000 has been transferred for |
20 | | the fiscal year beginning July 1, 1989
and until the sum of |
21 | | $22,000,000 has been transferred for each fiscal year
|
22 | | thereafter.
|
23 | | (b-5) The State Comptroller and the State Treasurer shall |
24 | | automatically transfer on the last day of each month, |
25 | | beginning on July 1, 2017, from the General Revenue Fund to the |
26 | | Metropolitan Exposition, Auditorium and Office Building Fund, |
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1 | | the amount of $1,500,000 plus any cumulative deficiencies in |
2 | | such transfers for prior months, until the sum of $12,000,000 |
3 | | has been transferred for each fiscal year thereafter through |
4 | | fiscal year 2021, after which no such transfers shall be made . |
5 | | (c) After the transfer of funds from the Metropolitan |
6 | | Exposition,
Auditorium and Office Building Fund to the Bond |
7 | | Retirement Fund pursuant to subsection (b) of Section 15
of |
8 | | the Metropolitan Civic Center Support Act, the State
|
9 | | Comptroller and the State Treasurer shall automatically |
10 | | transfer on the
last day of each month, beginning on October 1, |
11 | | 1989 and ending on June 30, 2017, from the Metropolitan
|
12 | | Exposition, Auditorium and Office Building Fund
to the Park |
13 | | and Conservation Fund the amount of $1,250,000 plus any
|
14 | | cumulative deficiencies in such transfers for prior months, |
15 | | until the sum
of $7,500,000 has been transferred for the |
16 | | fiscal year beginning July 1,
1989 and until the sum of |
17 | | $10,000,000 has been transferred for each fiscal
year |
18 | | thereafter.
|
19 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
20 | | (30 ILCS 105/8g) |
21 | | Sec. 8g. Fund transfers. |
22 | | (a) (Blank). |
23 | | (b) (Blank). |
24 | | (c) In addition to any other transfers that may be |
25 | | provided for by law,
on August 30 of each fiscal year's license |
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1 | | period, the Illinois Liquor Control
Commission shall direct |
2 | | and the State Comptroller and State Treasurer shall
transfer |
3 | | from the General Revenue Fund to the Youth Alcoholism and |
4 | | Substance
Abuse Prevention Fund an amount equal to the number |
5 | | of retail liquor licenses
issued for that fiscal year |
6 | | multiplied by $50. |
7 | | (d) The payments to programs required under subsection (d) |
8 | | of Section 28.1
of the Illinois Horse Racing Act of 1975 shall |
9 | | be made, pursuant to appropriation, from
the special funds |
10 | | referred to in the statutes cited in that subsection, rather
|
11 | | than directly from the General Revenue Fund. |
12 | | Beginning January 1, 2000, on the first day of each month, |
13 | | or as soon
as may be practical thereafter, the State |
14 | | Comptroller shall direct and the
State Treasurer shall |
15 | | transfer from the General Revenue Fund to each of the
special |
16 | | funds from which payments are to be made under subsection (d) |
17 | | of Section 28.1 of the Illinois
Horse Racing Act of 1975 an |
18 | | amount equal to 1/12 of the annual amount required
for those |
19 | | payments from that special fund, which annual amount shall not |
20 | | exceed
the annual amount for those payments from that special |
21 | | fund for the calendar
year 1998. The special funds to which |
22 | | transfers shall be made under this
subsection (d) include, but |
23 | | are not necessarily limited to, the Agricultural
Premium Fund; |
24 | | the Metropolitan Exposition, Auditorium and Office Building |
25 | | Fund , but only through fiscal year 2021 and not thereafter ;
|
26 | | the Fair and Exposition Fund; the Illinois Standardbred |
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1 | | Breeders Fund; the Illinois Thoroughbred
Breeders Fund; and |
2 | | the Illinois Veterans' Rehabilitation Fund. Except for |
3 | | transfers attributable to prior fiscal years, during State |
4 | | fiscal year 2020 only, no transfers shall be made from the |
5 | | General Revenue Fund to the Agricultural Premium Fund, the |
6 | | Fair and Exposition Fund, the Illinois Standardbred Breeders |
7 | | Fund, or the Illinois Thoroughbred Breeders Fund. |
8 | | (e) (Blank). |
9 | | (f) (Blank). |
10 | | (f-1) (Blank). |
11 | | (g) (Blank). |
12 | | (h) (Blank). |
13 | | (i) (Blank). |
14 | | (i-1) (Blank). |
15 | | (j) (Blank). |
16 | | ...... |
17 | | (k) (Blank). |
18 | | (k-1) (Blank). |
19 | | (k-2) (Blank). |
20 | | (k-3) (Blank). |
21 | | (l) (Blank). |
22 | | (m) (Blank). |
23 | | (n) (Blank). |
24 | | (o) (Blank). |
25 | | (p) (Blank). |
26 | | (q) (Blank). |
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| | SB2017 Enrolled | - 54 - | LRB102 16155 CPF 22006 b |
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1 | | (i) (Blank). |
2 | | (j) (Blank). |
3 | | (k) (Blank). |
4 | | (l) (Blank). |
5 | | (m) (Blank). |
6 | | (n) (Blank). |
7 | | (o) (Blank). |
8 | | (p) (Blank). |
9 | | (q) (Blank). |
10 | | (r) (Blank). In addition to any other transfers that may |
11 | | be provided for by law, on July 1, 2020, or as soon thereafter |
12 | | as practical, the State Comptroller shall direct and the State |
13 | | Treasurer shall transfer the sum of $500,000 from the General |
14 | | Revenue Fund to the Grant Accountability and Transparency |
15 | | Fund. |
16 | | (s) (Blank). In addition to any other transfers that may |
17 | | be provided for by law, on July 1, 2020, or as soon thereafter |
18 | | as practical, the State Comptroller shall direct and the State |
19 | | Treasurer shall transfer the sum of $500,000 from the General |
20 | | Revenue Fund to the Governor's Administrative Fund. |
21 | | (t) (Blank). In addition to any other transfers that may |
22 | | be provided for by law, on July 1, 2020, or as soon thereafter |
23 | | as practical, the State Comptroller shall direct and the State |
24 | | Treasurer shall transfer the sum of $320,000 from the General |
25 | | Revenue Fund to the Coal Development Fund. |
26 | | (u) In addition to any other transfers that may be |
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1 | | provided for by law, on July 1, 2021, or as soon thereafter as |
2 | | practical, only as directed by the Director of the Governor's |
3 | | Office of Management and Budget, the State Comptroller shall |
4 | | direct and the State Treasurer shall transfer the sum of |
5 | | $5,000,000 from the General Revenue Fund to the DoIT Special |
6 | | Projects Fund, and on June 1, 2022, or as soon thereafter as |
7 | | practical, but no later than June 30, 2022, the State |
8 | | Comptroller shall direct and the State Treasurer shall |
9 | | transfer the sum so transferred from the DoIT Special Projects |
10 | | Fund to the General Revenue Fund. |
11 | | (v) In addition to any other transfers that may be |
12 | | provided for by law, on July 1, 2021, or as soon thereafter as |
13 | | practical, the State Comptroller shall direct and the State |
14 | | Treasurer shall transfer the sum of $500,000 from the General |
15 | | Revenue Fund to the Governor's Administrative Fund. |
16 | | (w) In addition to any other transfers that may be |
17 | | provided for by law, on July 1, 2021, or as soon thereafter as |
18 | | practical, the State Comptroller shall direct and the State |
19 | | Treasurer shall transfer the sum of $500,000 from the General |
20 | | Revenue Fund to the Grant Accountability and Transparency |
21 | | Fund. |
22 | | (x) In addition to any other transfers that may be |
23 | | provided for by law, at a time or times during Fiscal Year 2022 |
24 | | as directed by the Governor, the State Comptroller shall |
25 | | direct and the State Treasurer shall transfer up to a total of |
26 | | $20,000,000 from the General Revenue Fund to the Illinois |
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1 | | Sports Facilities Fund to be credited to the Advance Account |
2 | | within the Fund. |
3 | | (y) In addition to any other transfers that may be |
4 | | provided for by law, on June 15, 2021, or as soon thereafter as |
5 | | practical, but no later than June 30, 2021, the State |
6 | | Comptroller shall direct and the State Treasurer shall |
7 | | transfer the sum of $100,000,000 from the General Revenue Fund |
8 | | to the Technology Management Revolving Fund. |
9 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
10 | | 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
|
11 | | (30 ILCS 105/13.2) (from Ch. 127, par. 149.2)
|
12 | | Sec. 13.2. Transfers among line item appropriations. |
13 | | (a) Transfers among line item appropriations from the same
|
14 | | treasury fund for the objects specified in this Section may be |
15 | | made in
the manner provided in this Section when the balance |
16 | | remaining in one or
more such line item appropriations is |
17 | | insufficient for the purpose for
which the appropriation was |
18 | | made. |
19 | | (a-1) No transfers may be made from one
agency to another |
20 | | agency, nor may transfers be made from one institution
of |
21 | | higher education to another institution of higher education |
22 | | except as provided by subsection (a-4).
|
23 | | (a-2) Except as otherwise provided in this Section, |
24 | | transfers may be made only among the objects of expenditure |
25 | | enumerated
in this Section, except that no funds may be |
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| | SB2017 Enrolled | - 57 - | LRB102 16155 CPF 22006 b |
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1 | | transferred from any
appropriation for personal services, from |
2 | | any appropriation for State
contributions to the State |
3 | | Employees' Retirement System, from any
separate appropriation |
4 | | for employee retirement contributions paid by the
employer, |
5 | | nor from any appropriation for State contribution for
employee |
6 | | group insurance.
|
7 | | (a-2.5) (Blank). |
8 | | (a-3) Further, if an agency receives a separate
|
9 | | appropriation for employee retirement contributions paid by |
10 | | the employer,
any transfer by that agency into an |
11 | | appropriation for personal services
must be accompanied by a |
12 | | corresponding transfer into the appropriation for
employee |
13 | | retirement contributions paid by the employer, in an amount
|
14 | | sufficient to meet the employer share of the employee |
15 | | contributions
required to be remitted to the retirement |
16 | | system. |
17 | | (a-4) Long-Term Care Rebalancing. The Governor may |
18 | | designate amounts set aside for institutional services |
19 | | appropriated from the General Revenue Fund or any other State |
20 | | fund that receives monies for long-term care services to be |
21 | | transferred to all State agencies responsible for the |
22 | | administration of community-based long-term care programs, |
23 | | including, but not limited to, community-based long-term care |
24 | | programs administered by the Department of Healthcare and |
25 | | Family Services, the Department of Human Services, and the |
26 | | Department on Aging, provided that the Director of Healthcare |
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1 | | and Family Services first certifies that the amounts being |
2 | | transferred are necessary for the purpose of assisting persons |
3 | | in or at risk of being in institutional care to transition to |
4 | | community-based settings, including the financial data needed |
5 | | to prove the need for the transfer of funds. The total amounts |
6 | | transferred shall not exceed 4% in total of the amounts |
7 | | appropriated from the General Revenue Fund or any other State |
8 | | fund that receives monies for long-term care services for each |
9 | | fiscal year. A notice of the fund transfer must be made to the |
10 | | General Assembly and posted at a minimum on the Department of |
11 | | Healthcare and Family Services website, the Governor's Office |
12 | | of Management and Budget website, and any other website the |
13 | | Governor sees fit. These postings shall serve as notice to the |
14 | | General Assembly of the amounts to be transferred. Notice |
15 | | shall be given at least 30 days prior to transfer. |
16 | | (b) In addition to the general transfer authority provided |
17 | | under
subsection (c), the following agencies have the specific |
18 | | transfer authority
granted in this subsection: |
19 | | The Department of Healthcare and Family Services is |
20 | | authorized to make transfers
representing savings attributable |
21 | | to not increasing grants due to the
births of additional |
22 | | children from line items for payments of cash grants to
line |
23 | | items for payments for employment and social services for the |
24 | | purposes
outlined in subsection (f) of Section 4-2 of the |
25 | | Illinois Public Aid Code. |
26 | | The Department of Children and Family Services is |
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1 | | authorized to make
transfers not exceeding 2% of the aggregate |
2 | | amount appropriated to it within
the same treasury fund for |
3 | | the following line items among these same line
items: Foster |
4 | | Home and Specialized Foster Care and Prevention, Institutions
|
5 | | and Group Homes and Prevention, and Purchase of Adoption and |
6 | | Guardianship
Services. |
7 | | The Department on Aging is authorized to make transfers |
8 | | not
exceeding 10% of the aggregate amount appropriated to it |
9 | | within the same
treasury fund for the following Community Care |
10 | | Program line items among these
same line items: purchase of |
11 | | services covered by the Community Care Program and |
12 | | Comprehensive Case Coordination. |
13 | | The State Board of Education is authorized to make |
14 | | transfers from line item appropriations within the same |
15 | | treasury fund for General State Aid, General State Aid - Hold |
16 | | Harmless, and Evidence-Based Funding, provided that no such |
17 | | transfer may be made unless the amount transferred is no |
18 | | longer required for the purpose for which that appropriation |
19 | | was made, to the line item appropriation for Transitional |
20 | | Assistance when the balance remaining in such line item |
21 | | appropriation is insufficient for the purpose for which the |
22 | | appropriation was made. |
23 | | The State Board of Education is authorized to make |
24 | | transfers between the following line item appropriations |
25 | | within the same treasury fund: Disabled Student |
26 | | Services/Materials (Section 14-13.01 of the School Code), |
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1 | | Disabled Student Transportation Reimbursement (Section |
2 | | 14-13.01 of the School Code), Disabled Student Tuition - |
3 | | Private Tuition (Section 14-7.02 of the School Code), |
4 | | Extraordinary Special Education (Section 14-7.02b of the |
5 | | School Code), Reimbursement for Free Lunch/Breakfast Program, |
6 | | Summer School Payments (Section 18-4.3 of the School Code), |
7 | | and Transportation - Regular/Vocational Reimbursement (Section |
8 | | 29-5 of the School Code). Such transfers shall be made only |
9 | | when the balance remaining in one or more such line item |
10 | | appropriations is insufficient for the purpose for which the |
11 | | appropriation was made and provided that no such transfer may |
12 | | be made unless the amount transferred is no longer required |
13 | | for the purpose for which that appropriation was made. |
14 | | The Department of Healthcare and Family Services is |
15 | | authorized to make transfers not exceeding 4% of the aggregate |
16 | | amount appropriated to it, within the same treasury fund, |
17 | | among the various line items appropriated for Medical |
18 | | Assistance. |
19 | | (c) The sum of such transfers for an agency in a fiscal |
20 | | year shall not
exceed 2% of the aggregate amount appropriated |
21 | | to it within the same treasury
fund for the following objects: |
22 | | Personal Services; Extra Help; Student and
Inmate |
23 | | Compensation; State Contributions to Retirement Systems; State
|
24 | | Contributions to Social Security; State Contribution for |
25 | | Employee Group
Insurance; Contractual Services; Travel; |
26 | | Commodities; Printing; Equipment;
Electronic Data Processing; |
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1 | | Operation of Automotive Equipment;
Telecommunications |
2 | | Services; Travel and Allowance for Committed, Paroled
and |
3 | | Discharged Prisoners; Library Books; Federal Matching Grants |
4 | | for
Student Loans; Refunds; Workers' Compensation, |
5 | | Occupational Disease, and
Tort Claims; Late Interest Penalties |
6 | | under the State Prompt Payment Act and Sections 368a and 370a |
7 | | of the Illinois Insurance Code; and, in appropriations to |
8 | | institutions of higher education,
Awards and Grants. |
9 | | Notwithstanding the above, any amounts appropriated for
|
10 | | payment of workers' compensation claims to an agency to which |
11 | | the authority
to evaluate, administer and pay such claims has |
12 | | been delegated by the
Department of Central Management |
13 | | Services may be transferred to any other
expenditure object |
14 | | where such amounts exceed the amount necessary for the
payment |
15 | | of such claims. |
16 | | (c-1) (Blank). |
17 | | (c-2) (Blank).
|
18 | | (c-3) (Blank). |
19 | | (c-4) (Blank). |
20 | | (c-5) (Blank). |
21 | | (c-6) (Blank). Special provisions for State fiscal year |
22 | | 2020. Notwithstanding any other provision of this Section, for |
23 | | State fiscal year 2020, transfers among line item |
24 | | appropriations to a State agency from the same State treasury |
25 | | fund may be made for operational or lump sum expenses only, |
26 | | provided that the sum of such transfers for a State agency in |
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1 | | State fiscal year 2020 shall not exceed 4% of the aggregate |
2 | | amount appropriated to that State agency for operational or |
3 | | lump sum expenses for State fiscal year 2020. For the purpose |
4 | | of this subsection (c-6), "operational or lump sum expenses" |
5 | | includes the following objects: personal services; extra help; |
6 | | student and inmate compensation; State contributions to |
7 | | retirement systems; State contributions to social security; |
8 | | State contributions for employee group insurance; contractual |
9 | | services; travel; commodities; printing; equipment; electronic |
10 | | data processing; operation of automotive equipment; |
11 | | telecommunications services; travel and allowance for |
12 | | committed, paroled, and discharged prisoners; library books; |
13 | | federal matching grants for student loans; refunds; workers' |
14 | | compensation, occupational disease, and tort claims; Late |
15 | | Interest Penalties under the State Prompt Payment Act and |
16 | | Sections 368a and 370a of the Illinois Insurance Code; lump |
17 | | sum and other purposes; and lump sum operations. For the |
18 | | purpose of this subsection (c-6), "State agency" does not |
19 | | include the Attorney General, the Secretary of State, the |
20 | | Comptroller, the Treasurer, or the judicial or legislative |
21 | | branches. |
22 | | (c-7) Special provisions for State fiscal year 2021. |
23 | | Notwithstanding any other provision of this Section, for State |
24 | | fiscal year 2021, transfers among line item appropriations to |
25 | | a State agency from the same State treasury fund may be made |
26 | | for operational or lump sum expenses only, provided that the |
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1 | | sum of such transfers for a State agency in State fiscal year |
2 | | 2021 shall not exceed 8% of the aggregate amount appropriated |
3 | | to that State agency for operational or lump sum expenses for |
4 | | State fiscal year 2021. For the purpose of this subsection, |
5 | | "operational or lump sum expenses" includes the following |
6 | | objects: personal services; extra help; student and inmate |
7 | | compensation; State contributions to retirement systems; State |
8 | | contributions to social security; State contributions for |
9 | | employee group insurance; contractual services; travel; |
10 | | commodities; printing; equipment; electronic data processing; |
11 | | operation of automotive equipment; telecommunications |
12 | | services; travel and allowance for committed, paroled, and |
13 | | discharged prisoners; library books; federal matching grants |
14 | | for student loans; refunds; workers' compensation, |
15 | | occupational disease, and tort claims; Late Interest Penalties |
16 | | under the State Prompt Payment Act and Sections 368a and 370a |
17 | | of the Illinois Insurance Code; lump sum and other purposes; |
18 | | and lump sum operations. For the purpose of this subsection, |
19 | | "State agency" does not include the Attorney General, the |
20 | | Secretary of State, the Comptroller, the Treasurer, or the |
21 | | judicial or legislative branches. |
22 | | (c-8) Special provisions for State fiscal year 2022. |
23 | | Notwithstanding any other provision of this Section, for State |
24 | | fiscal year 2022, transfers among line item appropriations to |
25 | | a State agency from the same State treasury fund may be made |
26 | | for operational or lump sum expenses only, provided that the |
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1 | | sum of such transfers for a State agency in State fiscal year |
2 | | 2022 shall not exceed 4% of the aggregate amount appropriated |
3 | | to that State agency for operational or lump sum expenses for |
4 | | State fiscal year 2022. For the purpose of this subsection, |
5 | | "operational or lump sum expenses" includes the following |
6 | | objects: personal services; extra help; student and inmate |
7 | | compensation; State contributions to retirement systems; State |
8 | | contributions to social security; State contributions for |
9 | | employee group insurance; contractual services; travel; |
10 | | commodities; printing; equipment; electronic data processing; |
11 | | operation of automotive equipment; telecommunications |
12 | | services; travel and allowance for committed, paroled, and |
13 | | discharged prisoners; library books; federal matching grants |
14 | | for student loans; refunds; workers' compensation, |
15 | | occupational disease, and tort claims; Late Interest Penalties |
16 | | under the State Prompt Payment Act and Sections 368a and 370a |
17 | | of the Illinois Insurance Code; lump sum and other purposes; |
18 | | and lump sum operations. For the purpose of this subsection, |
19 | | "State agency" does not include the Attorney General, the |
20 | | Secretary of State, the Comptroller, the Treasurer, or the |
21 | | judicial or legislative branches. |
22 | | (d) Transfers among appropriations made to agencies of the |
23 | | Legislative
and Judicial departments and to the |
24 | | constitutionally elected officers in the
Executive branch |
25 | | require the approval of the officer authorized in Section 10
|
26 | | of this Act to approve and certify vouchers. Transfers among |
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| | SB2017 Enrolled | - 65 - | LRB102 16155 CPF 22006 b |
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1 | | appropriations
made to the University of Illinois, Southern |
2 | | Illinois University, Chicago State
University, Eastern |
3 | | Illinois University, Governors State University, Illinois
|
4 | | State University, Northeastern Illinois University, Northern |
5 | | Illinois
University, Western Illinois University, the Illinois |
6 | | Mathematics and Science
Academy and the Board of Higher |
7 | | Education require the approval of the Board of
Higher |
8 | | Education and the Governor. Transfers among appropriations to |
9 | | all other
agencies require the approval of the Governor. |
10 | | The officer responsible for approval shall certify that |
11 | | the
transfer is necessary to carry out the programs and |
12 | | purposes for which
the appropriations were made by the General |
13 | | Assembly and shall transmit
to the State Comptroller a |
14 | | certified copy of the approval which shall
set forth the |
15 | | specific amounts transferred so that the Comptroller may
|
16 | | change his records accordingly. The Comptroller shall furnish |
17 | | the
Governor with information copies of all transfers approved |
18 | | for agencies
of the Legislative and Judicial departments and |
19 | | transfers approved by
the constitutionally elected officials |
20 | | of the Executive branch other
than the Governor, showing the |
21 | | amounts transferred and indicating the
dates such changes were |
22 | | entered on the Comptroller's records. |
23 | | (e) The State Board of Education, in consultation with the |
24 | | State Comptroller, may transfer line item appropriations for |
25 | | General State Aid or Evidence-Based Funding among the Common |
26 | | School Fund and the Education Assistance Fund, and, for State |
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1 | | fiscal year 2020 and each fiscal year thereafter, the Fund for |
2 | | the Advancement of Education. With the advice and consent of |
3 | | the Governor's Office of Management and Budget, the State |
4 | | Board of Education, in consultation with the State |
5 | | Comptroller, may transfer line item appropriations between the |
6 | | General Revenue Fund and the Education Assistance Fund for the |
7 | | following programs: |
8 | | (1) Disabled Student Personnel Reimbursement (Section |
9 | | 14-13.01 of the School Code); |
10 | | (2) Disabled Student Transportation Reimbursement |
11 | | (subsection (b) of Section 14-13.01 of the School Code); |
12 | | (3) Disabled Student Tuition - Private Tuition |
13 | | (Section 14-7.02 of the School Code); |
14 | | (4) Extraordinary Special Education (Section 14-7.02b |
15 | | of the School Code); |
16 | | (5) Reimbursement for Free Lunch/Breakfast Programs; |
17 | | (6) Summer School Payments (Section 18-4.3 of the |
18 | | School Code); |
19 | | (7) Transportation - Regular/Vocational Reimbursement |
20 | | (Section 29-5 of the School Code); |
21 | | (8) Regular Education Reimbursement (Section 18-3 of |
22 | | the School Code); and |
23 | | (9) Special Education Reimbursement (Section 14-7.03 |
24 | | of the School Code). |
25 | | (f) For State fiscal year 2020 and each fiscal year |
26 | | thereafter, the Department on Aging, in consultation with the |
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1 | | State Comptroller, with the advice and consent of the |
2 | | Governor's Office of Management and Budget, may transfer line |
3 | | item appropriations for purchase of services covered by the |
4 | | Community Care Program between the General Revenue Fund and |
5 | | the Commitment to Human Services Fund. |
6 | | (Source: P.A. 100-23, eff. 7-6-17; 100-465, eff. 8-31-17; |
7 | | 100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1064, eff. |
8 | | 8-24-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-275, |
9 | | eff. 8-9-19; 101-636, eff. 6-10-20.)
|
10 | | (30 ILCS 105/25) (from Ch. 127, par. 161)
|
11 | | Sec. 25. Fiscal year limitations.
|
12 | | (a) All appropriations shall be
available for expenditure |
13 | | for the fiscal year or for a lesser period if the
Act making |
14 | | that appropriation so specifies. A deficiency or emergency
|
15 | | appropriation shall be available for expenditure only through |
16 | | June 30 of
the year when the Act making that appropriation is |
17 | | enacted unless that Act
otherwise provides.
|
18 | | (b) Outstanding liabilities as of June 30, payable from |
19 | | appropriations
which have otherwise expired, may be paid out |
20 | | of the expiring
appropriations during the 2-month period |
21 | | ending at the
close of business on August 31. Any service |
22 | | involving
professional or artistic skills or any personal |
23 | | services by an employee whose
compensation is subject to |
24 | | income tax withholding must be performed as of June
30 of the |
25 | | fiscal year in order to be considered an "outstanding |
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1 | | liability as of
June 30" that is thereby eligible for payment |
2 | | out of the expiring
appropriation.
|
3 | | (b-1) However, payment of tuition reimbursement claims |
4 | | under Section 14-7.03 or
18-3 of the School Code may be made by |
5 | | the State Board of Education from its
appropriations for those |
6 | | respective purposes for any fiscal year, even though
the |
7 | | claims reimbursed by the payment may be claims attributable to |
8 | | a prior
fiscal year, and payments may be made at the direction |
9 | | of the State
Superintendent of Education from the fund from |
10 | | which the appropriation is made
without regard to any fiscal |
11 | | year limitations, except as required by subsection (j) of this |
12 | | Section. Beginning on June 30, 2021, payment of tuition |
13 | | reimbursement claims under Section 14-7.03 or 18-3 of the |
14 | | School Code as of June 30, payable from appropriations that |
15 | | have otherwise expired, may be paid out of the expiring |
16 | | appropriation during the 4-month period ending at the close of |
17 | | business on October 31.
|
18 | | (b-2) (Blank). |
19 | | (b-2.5) (Blank). |
20 | | (b-2.6) (Blank). |
21 | | (b-2.6a) (Blank). |
22 | | (b-2.6b) (Blank). |
23 | | (b-2.6c) (Blank). |
24 | | (b-2.6d) All outstanding liabilities as of June 30, 2020, |
25 | | payable from appropriations that would otherwise expire at the |
26 | | conclusion of the lapse period for fiscal year 2020, and |
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1 | | interest penalties payable on those liabilities under the |
2 | | State Prompt Payment Act, may be paid out of the expiring |
3 | | appropriations until December 31, 2020, without regard to the |
4 | | fiscal year in which the payment is made, as long as vouchers |
5 | | for the liabilities are received by the Comptroller no later |
6 | | than September 30, 2020. |
7 | | (b-2.6e) All outstanding liabilities as of June 30, 2021, |
8 | | payable from appropriations that would otherwise expire at the |
9 | | conclusion of the lapse period for fiscal year 2021, and |
10 | | interest penalties payable on those liabilities under the |
11 | | State Prompt Payment Act, may be paid out of the expiring |
12 | | appropriations until September 30, 2021, without regard to the |
13 | | fiscal year in which the payment is made. |
14 | | (b-2.7) For fiscal years 2012, 2013, 2014, 2018, 2019, |
15 | | 2020, and 2021, and 2022, interest penalties payable under the |
16 | | State Prompt Payment Act associated with a voucher for which |
17 | | payment is issued after June 30 may be paid out of the next |
18 | | fiscal year's appropriation. The future year appropriation |
19 | | must be for the same purpose and from the same fund as the |
20 | | original payment. An interest penalty voucher submitted |
21 | | against a future year appropriation must be submitted within |
22 | | 60 days after the issuance of the associated voucher, except |
23 | | that, for fiscal year 2018 only, an interest penalty voucher |
24 | | submitted against a future year appropriation must be |
25 | | submitted within 60 days of June 5, 2019 (the effective date of |
26 | | Public Act 101-10). The Comptroller must issue the interest |
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1 | | payment within 60 days after acceptance of the interest |
2 | | voucher. |
3 | | (b-3) Medical payments may be made by the Department of |
4 | | Veterans' Affairs from
its
appropriations for those purposes |
5 | | for any fiscal year, without regard to the
fact that the |
6 | | medical services being compensated for by such payment may |
7 | | have
been rendered in a prior fiscal year, except as required |
8 | | by subsection (j) of this Section. Beginning on June 30, 2021, |
9 | | medical payments payable from appropriations that have |
10 | | otherwise expired may be paid out of the expiring |
11 | | appropriation during the 4-month period ending at the close of |
12 | | business on October 31.
|
13 | | (b-4) Medical payments and child care
payments may be made |
14 | | by the Department of
Human Services (as successor to the |
15 | | Department of Public Aid) from
appropriations for those |
16 | | purposes for any fiscal year,
without regard to the fact that |
17 | | the medical or child care services being
compensated for by |
18 | | such payment may have been rendered in a prior fiscal
year; and |
19 | | payments may be made at the direction of the Department of
|
20 | | Healthcare and Family Services (or successor agency) from the |
21 | | Health Insurance Reserve Fund without regard to any fiscal
|
22 | | year limitations, except as required by subsection (j) of this |
23 | | Section. Beginning on June 30, 2021, medical and child care |
24 | | payments made by the Department of Human Services and payments |
25 | | made at the discretion of the Department of Healthcare and |
26 | | Family Services (or successor agency) from the Health |
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1 | | Insurance Reserve Fund and payable from appropriations that |
2 | | have otherwise expired may be paid out of the expiring |
3 | | appropriation during the 4-month period ending at the close of |
4 | | business on October 31.
|
5 | | (b-5) Medical payments may be made by the Department of |
6 | | Human Services from its appropriations relating to substance |
7 | | abuse treatment services for any fiscal year, without regard |
8 | | to the fact that the medical services being compensated for by |
9 | | such payment may have been rendered in a prior fiscal year, |
10 | | provided the payments are made on a fee-for-service basis |
11 | | consistent with requirements established for Medicaid |
12 | | reimbursement by the Department of Healthcare and Family |
13 | | Services, except as required by subsection (j) of this |
14 | | Section. Beginning on June 30, 2021, medical payments made by |
15 | | the Department of Human Services relating to substance abuse |
16 | | treatment services payable from appropriations that have |
17 | | otherwise expired may be paid out of the expiring |
18 | | appropriation during the 4-month period ending at the close of |
19 | | business on October 31. |
20 | | (b-6) (Blank).
|
21 | | (b-7) Payments may be made in accordance with a plan |
22 | | authorized by paragraph (11) or (12) of Section 405-105 of the |
23 | | Department of Central Management Services Law from |
24 | | appropriations for those payments without regard to fiscal |
25 | | year limitations. |
26 | | (b-8) Reimbursements to eligible airport sponsors for the |
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1 | | construction or upgrading of Automated Weather Observation |
2 | | Systems may be made by the Department of Transportation from |
3 | | appropriations for those purposes for any fiscal year, without |
4 | | regard to the fact that the qualification or obligation may |
5 | | have occurred in a prior fiscal year, provided that at the time |
6 | | the expenditure was made the project had been approved by the |
7 | | Department of Transportation prior to June 1, 2012 and, as a |
8 | | result of recent changes in federal funding formulas, can no |
9 | | longer receive federal reimbursement. |
10 | | (b-9) (Blank). |
11 | | (c) Further, payments may be made by the Department of |
12 | | Public Health and the
Department of Human Services (acting as |
13 | | successor to the Department of Public
Health under the |
14 | | Department of Human Services Act)
from their respective |
15 | | appropriations for grants for medical care to or on
behalf of |
16 | | premature and high-mortality risk infants and their mothers |
17 | | and
for grants for supplemental food supplies provided under |
18 | | the United States
Department of Agriculture Women, Infants and |
19 | | Children Nutrition Program,
for any fiscal year without regard |
20 | | to the fact that the services being
compensated for by such |
21 | | payment may have been rendered in a prior fiscal year, except |
22 | | as required by subsection (j) of this Section. Beginning on |
23 | | June 30, 2021, payments made by the Department of Public |
24 | | Health and the Department of Human Services from their |
25 | | respective appropriations for grants for medical care to or on |
26 | | behalf of premature and high-mortality risk infants and their |
|
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1 | | mothers and for grants for supplemental food supplies provided |
2 | | under the United States Department of Agriculture Women, |
3 | | Infants and Children Nutrition Program payable from |
4 | | appropriations that have otherwise expired may be paid out of |
5 | | the expiring appropriations during the 4-month period ending |
6 | | at the close of business on October 31.
|
7 | | (d) The Department of Public Health and the Department of |
8 | | Human Services
(acting as successor to the Department of |
9 | | Public Health under the Department of
Human Services Act) |
10 | | shall each annually submit to the State Comptroller, Senate
|
11 | | President, Senate
Minority Leader, Speaker of the House, House |
12 | | Minority Leader, and the
respective Chairmen and Minority |
13 | | Spokesmen of the
Appropriations Committees of the Senate and |
14 | | the House, on or before
December 31, a report of fiscal year |
15 | | funds used to pay for services
provided in any prior fiscal |
16 | | year. This report shall document by program or
service |
17 | | category those expenditures from the most recently completed |
18 | | fiscal
year used to pay for services provided in prior fiscal |
19 | | years.
|
20 | | (e) The Department of Healthcare and Family Services, the |
21 | | Department of Human Services
(acting as successor to the |
22 | | Department of Public Aid), and the Department of Human |
23 | | Services making fee-for-service payments relating to substance |
24 | | abuse treatment services provided during a previous fiscal |
25 | | year shall each annually
submit to the State
Comptroller, |
26 | | Senate President, Senate Minority Leader, Speaker of the |
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1 | | House,
House Minority Leader, the respective Chairmen and |
2 | | Minority Spokesmen of the
Appropriations Committees of the |
3 | | Senate and the House, on or before November
30, a report that |
4 | | shall document by program or service category those
|
5 | | expenditures from the most recently completed fiscal year used |
6 | | to pay for (i)
services provided in prior fiscal years and (ii) |
7 | | services for which claims were
received in prior fiscal years.
|
8 | | (f) The Department of Human Services (as successor to the |
9 | | Department of
Public Aid) shall annually submit to the State
|
10 | | Comptroller, Senate President, Senate Minority Leader, Speaker |
11 | | of the House,
House Minority Leader, and the respective |
12 | | Chairmen and Minority Spokesmen of
the Appropriations |
13 | | Committees of the Senate and the House, on or before
December |
14 | | 31, a report
of fiscal year funds used to pay for services |
15 | | (other than medical care)
provided in any prior fiscal year. |
16 | | This report shall document by program or
service category |
17 | | those expenditures from the most recently completed fiscal
|
18 | | year used to pay for services provided in prior fiscal years.
|
19 | | (g) In addition, each annual report required to be |
20 | | submitted by the
Department of Healthcare and Family Services |
21 | | under subsection (e) shall include the following
information |
22 | | with respect to the State's Medicaid program:
|
23 | | (1) Explanations of the exact causes of the variance |
24 | | between the previous
year's estimated and actual |
25 | | liabilities.
|
26 | | (2) Factors affecting the Department of Healthcare and |
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1 | | Family Services' liabilities,
including, but not limited |
2 | | to, numbers of aid recipients, levels of medical
service |
3 | | utilization by aid recipients, and inflation in the cost |
4 | | of medical
services.
|
5 | | (3) The results of the Department's efforts to combat |
6 | | fraud and abuse.
|
7 | | (h) As provided in Section 4 of the General Assembly |
8 | | Compensation Act,
any utility bill for service provided to a |
9 | | General Assembly
member's district office for a period |
10 | | including portions of 2 consecutive
fiscal years may be paid |
11 | | from funds appropriated for such expenditure in
either fiscal |
12 | | year.
|
13 | | (i) An agency which administers a fund classified by the |
14 | | Comptroller as an
internal service fund may issue rules for:
|
15 | | (1) billing user agencies in advance for payments or |
16 | | authorized inter-fund transfers
based on estimated charges |
17 | | for goods or services;
|
18 | | (2) issuing credits, refunding through inter-fund |
19 | | transfers, or reducing future inter-fund transfers
during
|
20 | | the subsequent fiscal year for all user agency payments or |
21 | | authorized inter-fund transfers received during the
prior |
22 | | fiscal year which were in excess of the final amounts owed |
23 | | by the user
agency for that period; and
|
24 | | (3) issuing catch-up billings to user agencies
during |
25 | | the subsequent fiscal year for amounts remaining due when |
26 | | payments or authorized inter-fund transfers
received from |
|
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1 | | the user agency during the prior fiscal year were less |
2 | | than the
total amount owed for that period.
|
3 | | User agencies are authorized to reimburse internal service |
4 | | funds for catch-up
billings by vouchers drawn against their |
5 | | respective appropriations for the
fiscal year in which the |
6 | | catch-up billing was issued or by increasing an authorized |
7 | | inter-fund transfer during the current fiscal year. For the |
8 | | purposes of this Act, "inter-fund transfers" means transfers |
9 | | without the use of the voucher-warrant process, as authorized |
10 | | by Section 9.01 of the State Comptroller Act.
|
11 | | (i-1) Beginning on July 1, 2021, all outstanding |
12 | | liabilities, not payable during the 4-month lapse period as |
13 | | described in subsections (b-1), (b-3), (b-4), (b-5), and (c) |
14 | | of this Section, that are made from appropriations for that |
15 | | purpose for any fiscal year, without regard to the fact that |
16 | | the services being compensated for by those payments may have |
17 | | been rendered in a prior fiscal year, are limited to only those |
18 | | claims that have been incurred but for which a proper bill or |
19 | | invoice as defined by the State Prompt Payment Act has not been |
20 | | received by September 30th following the end of the fiscal |
21 | | year in which the service was rendered. |
22 | | (j) Notwithstanding any other provision of this Act, the |
23 | | aggregate amount of payments to be made without regard for |
24 | | fiscal year limitations as contained in subsections (b-1), |
25 | | (b-3), (b-4), (b-5), and (c) of this Section, and determined |
26 | | by using Generally Accepted Accounting Principles, shall not |
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1 | | exceed the following amounts: |
2 | | (1) $6,000,000,000 for outstanding liabilities related |
3 | | to fiscal year 2012; |
4 | | (2) $5,300,000,000 for outstanding liabilities related |
5 | | to fiscal year 2013; |
6 | | (3) $4,600,000,000 for outstanding liabilities related |
7 | | to fiscal year 2014; |
8 | | (4) $4,000,000,000 for outstanding liabilities related |
9 | | to fiscal year 2015; |
10 | | (5) $3,300,000,000 for outstanding liabilities related |
11 | | to fiscal year 2016; |
12 | | (6) $2,600,000,000 for outstanding liabilities related |
13 | | to fiscal year 2017; |
14 | | (7) $2,000,000,000 for outstanding liabilities related |
15 | | to fiscal year 2018; |
16 | | (8) $1,300,000,000 for outstanding liabilities related |
17 | | to fiscal year 2019; |
18 | | (9) $600,000,000 for outstanding liabilities related |
19 | | to fiscal year 2020; and |
20 | | (10) $0 for outstanding liabilities related to fiscal |
21 | | year 2021 and fiscal years thereafter. |
22 | | (k) Department of Healthcare and Family Services Medical |
23 | | Assistance Payments. |
24 | | (1) Definition of Medical Assistance. |
25 | | For purposes of this subsection, the term "Medical |
26 | | Assistance" shall include, but not necessarily be |
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1 | | limited to, medical programs and services authorized |
2 | | under Titles XIX and XXI of the Social Security Act, |
3 | | the Illinois Public Aid Code, the Children's Health |
4 | | Insurance Program Act, the Covering ALL KIDS Health |
5 | | Insurance Act, the Long Term Acute Care Hospital |
6 | | Quality Improvement Transfer Program Act, and medical |
7 | | care to or on behalf of persons suffering from chronic |
8 | | renal disease, persons suffering from hemophilia, and |
9 | | victims of sexual assault. |
10 | | (2) Limitations on Medical Assistance payments that |
11 | | may be paid from future fiscal year appropriations. |
12 | | (A) The maximum amounts of annual unpaid Medical |
13 | | Assistance bills received and recorded by the |
14 | | Department of Healthcare and Family Services on or |
15 | | before June 30th of a particular fiscal year |
16 | | attributable in aggregate to the General Revenue Fund, |
17 | | Healthcare Provider Relief Fund, Tobacco Settlement |
18 | | Recovery Fund, Long-Term Care Provider Fund, and the |
19 | | Drug Rebate Fund that may be paid in total by the |
20 | | Department from future fiscal year Medical Assistance |
21 | | appropriations to those funds are:
$700,000,000 for |
22 | | fiscal year 2013 and $100,000,000 for fiscal year 2014 |
23 | | and each fiscal year thereafter. |
24 | | (B) Bills for Medical Assistance services rendered |
25 | | in a particular fiscal year, but received and recorded |
26 | | by the Department of Healthcare and Family Services |
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1 | | after June 30th of that fiscal year, may be paid from |
2 | | either appropriations for that fiscal year or future |
3 | | fiscal year appropriations for Medical Assistance. |
4 | | Such payments shall not be subject to the requirements |
5 | | of subparagraph (A). |
6 | | (C) Medical Assistance bills received by the |
7 | | Department of Healthcare and Family Services in a |
8 | | particular fiscal year, but subject to payment amount |
9 | | adjustments in a future fiscal year may be paid from a |
10 | | future fiscal year's appropriation for Medical |
11 | | Assistance. Such payments shall not be subject to the |
12 | | requirements of subparagraph (A). |
13 | | (D) Medical Assistance payments made by the |
14 | | Department of Healthcare and Family Services from |
15 | | funds other than those specifically referenced in |
16 | | subparagraph (A) may be made from appropriations for |
17 | | those purposes for any fiscal year without regard to |
18 | | the fact that the Medical Assistance services being |
19 | | compensated for by such payment may have been rendered |
20 | | in a prior fiscal year. Such payments shall not be |
21 | | subject to the requirements of subparagraph (A). |
22 | | (3) Extended lapse period for Department of Healthcare |
23 | | and Family Services Medical Assistance payments. |
24 | | Notwithstanding any other State law to the contrary, |
25 | | outstanding Department of Healthcare and Family Services |
26 | | Medical Assistance liabilities, as of June 30th, payable |
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1 | | from appropriations which have otherwise expired, may be |
2 | | paid out of the expiring appropriations during the 6-month |
3 | | period ending at the close of business on December 31st. |
4 | | (l) The changes to this Section made by Public Act 97-691 |
5 | | shall be effective for payment of Medical Assistance bills |
6 | | incurred in fiscal year 2013 and future fiscal years. The |
7 | | changes to this Section made by Public Act 97-691 shall not be |
8 | | applied to Medical Assistance bills incurred in fiscal year |
9 | | 2012 or prior fiscal years. |
10 | | (m) The Comptroller must issue payments against |
11 | | outstanding liabilities that were received prior to the lapse |
12 | | period deadlines set forth in this Section as soon thereafter |
13 | | as practical, but no payment may be issued after the 4 months |
14 | | following the lapse period deadline without the signed |
15 | | authorization of the Comptroller and the Governor. |
16 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
17 | | 101-10, eff. 6-5-19; 101-275, eff. 8-9-19; 101-636, eff. |
18 | | 6-10-20.)
|
19 | | ARTICLE 3. AMENDMENTS TO MISCELLANEOUS ACTS AFFECTING THE |
20 | | FISCAL YEAR 2022 BUDGET
|
21 | | Section 3-5. The Illinois Administrative Procedure Act is |
22 | | amended by adding Sections 5-45.8, 5-45.9, 5-45.10, and |
23 | | 5-45.11 as follows:
|
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1 | | (5 ILCS 100/5-45.8 new) |
2 | | Sec. 5-45.8. Emergency rulemaking; federal American Rescue |
3 | | Plan Act of 2021. To provide for the expeditious and timely |
4 | | implementation of the distribution of federal Coronavirus |
5 | | Local Fiscal Recovery Fund moneys to eligible units of local |
6 | | government in accordance with the Section 9901 of the federal |
7 | | American Rescue Plan Act of 2021, emergency rules may be |
8 | | adopted by any State agency authorized thereunder to so |
9 | | implement the distribution. The adoption of emergency rules |
10 | | authorized by Section 5-45 and this Section is deemed to be |
11 | | necessary for the public interest, safety, and welfare. |
12 | | This Section is repealed one year after the effective date |
13 | | of this amendatory Act of the 102nd General Assembly.
|
14 | | (5 ILCS 100/5-45.9 new) |
15 | | Sec. 5-45.9. Emergency rulemaking; Illinois Public Aid |
16 | | Code. To provide for the expeditious and timely implementation |
17 | | of the changes made to Articles 5 and 12 of the Illinois Public |
18 | | Aid Code by this amendatory Act of the 102nd General Assembly, |
19 | | emergency rules implementing the changes made to Articles 5 |
20 | | and 12 of the Illinois Public Aid Code by this amendatory Act |
21 | | of the 102nd General Assembly may be adopted in accordance |
22 | | with Section 5-45 by the Department of Healthcare and Family |
23 | | Services or other department essential to the implementation |
24 | | of the changes. The adoption of emergency rules authorized by |
25 | | Section 5-45 and this Section is deemed to be necessary for the |
|
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1 | | public interest, safety, and welfare. |
2 | | This Section is repealed one year after the effective date |
3 | | of this amendatory Act of the 102nd General Assembly.
|
4 | | (5 ILCS 100/5-45.10 new) |
5 | | Sec. 5-45.10. Emergency rulemaking; Mental Health and |
6 | | Developmental Disabilities Administrative Act. To provide for |
7 | | the expeditious and timely implementation of the changes made |
8 | | to Section 74 of the Mental Health and Developmental |
9 | | Disabilities Administrative Act by this amendatory Act of the |
10 | | 102nd General Assembly, emergency rules implementing the |
11 | | changes made to Section 74 of the Mental Health and |
12 | | Developmental Disabilities Administrative Act by this |
13 | | amendatory Act of the 102nd General Assembly may be adopted in |
14 | | accordance with Section 5-45 by the Department of Human |
15 | | Services or other department essential to the implementation |
16 | | of the changes. The adoption of emergency rules authorized by |
17 | | Section 5-45 and this Section is deemed to be necessary for the |
18 | | public interest, safety, and welfare. |
19 | | This Section is repealed one year after the effective date |
20 | | of this amendatory Act of the 102nd General Assembly.
|
21 | | (5 ILCS 100/5-45.11 new) |
22 | | Sec. 5-45.11. Emergency rulemaking; federal Coronavirus |
23 | | State Fiscal Recovery Fund. To provide for the expeditious and |
24 | | timely implementation of any programs changed or established |
|
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1 | | by this amendatory Act of the 102nd General Assembly and |
2 | | funded directly or indirectly with moneys from the federal |
3 | | Coronavirus State Fiscal Recovery Fund, emergency rules |
4 | | implementing such programs may be adopted in accordance with |
5 | | Section 5-45 by the Department of Commerce and Economic |
6 | | Opportunity. The adoption of emergency rules authorized by |
7 | | Section 5-45 and this Section is deemed to be necessary for the |
8 | | public interest, safety, and welfare. |
9 | | This Section is repealed one year after the effective date |
10 | | of this amendatory Act of the 102nd General Assembly.
|
11 | | Section 3-10. The State Comptroller Act is amended by |
12 | | changing Section 25 as follows:
|
13 | | (15 ILCS 405/25)
|
14 | | Sec. 25. Fund. |
15 | | (a) All cost recoveries, fees for services, and |
16 | | governmental
grants received by the Comptroller shall be |
17 | | maintained in a special fund in the
State treasury, to be known |
18 | | as the Comptroller's Administrative Fund. Moneys
in the |
19 | | Comptroller's Administrative Fund may be utilized by the |
20 | | Comptroller,
subject to appropriation, in the discharge of the |
21 | | duties of the office. |
22 | | (b) The Comptroller may direct and the State Treasurer |
23 | | shall transfer amounts from the Comptroller's Administrative |
24 | | Fund into the Capital Facility and Technology Modernization |
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1 | | Fund as the Comptroller deems necessary. The Comptroller may |
2 | | direct and the State Treasurer shall transfer any such amounts |
3 | | so transferred to the Capital Facility and Technology |
4 | | Modernization Fund back to the Comptroller's Administrative |
5 | | Fund at any time.
|
6 | | (Source: P.A. 89-511, eff. 1-1-97.)
|
7 | | Section 3-15. The Department of Commerce and Economic |
8 | | Opportunity Law of the Civil Administrative Code of Illinois |
9 | | is amended by changing Sections 605-705, 605-707, 605-1047, |
10 | | and 605-1050 as follows:
|
11 | | (20 ILCS 605/605-705) (was 20 ILCS 605/46.6a)
|
12 | | Sec. 605-705. Grants to local tourism and convention |
13 | | bureaus.
|
14 | | (a) To establish a grant program for local tourism and
|
15 | | convention bureaus. The Department will develop and implement |
16 | | a program
for the use of funds, as authorized under this Act, |
17 | | by local tourism and
convention bureaus. For the purposes of |
18 | | this Act,
bureaus eligible to receive funds are those local |
19 | | tourism and
convention bureaus that are (i) either units of |
20 | | local government or
incorporated as not-for-profit |
21 | | organizations; (ii) in legal existence
for a minimum of 2 |
22 | | years before July 1, 2001; (iii) operating with a
paid, |
23 | | full-time staff whose sole purpose is to promote tourism in |
24 | | the
designated service area; and (iv) affiliated with one or |
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1 | | more
municipalities or counties that support the bureau with |
2 | | local hotel-motel
taxes. After July 1, 2001, bureaus |
3 | | requesting certification in
order to receive funds for the |
4 | | first time must be local tourism and
convention bureaus that |
5 | | are (i) either units of local government or
incorporated as |
6 | | not-for-profit organizations; (ii) in legal existence
for a |
7 | | minimum of 2 years before the request for certification; (iii)
|
8 | | operating with a paid, full-time staff whose sole purpose is |
9 | | to promote
tourism in the designated service area; and (iv) |
10 | | affiliated with
multiple municipalities or counties that |
11 | | support the bureau with local
hotel-motel taxes. Each bureau |
12 | | receiving funds under this Act will be
certified by the |
13 | | Department as the designated recipient to serve an area of
the |
14 | | State.
Notwithstanding the criteria set forth in this |
15 | | subsection (a), or any rule
adopted under this subsection (a), |
16 | | the Director of the Department may
provide for the award of |
17 | | grant funds to one or more entities if in the
Department's |
18 | | judgment that action is necessary in order to prevent a loss of
|
19 | | funding critical to promoting tourism in a designated |
20 | | geographic area of the
State.
|
21 | | (b) To distribute grants to local tourism and convention |
22 | | bureaus from
appropriations made from the Local Tourism Fund |
23 | | for that purpose. Of the
amounts appropriated annually to the |
24 | | Department for expenditure under this
Section prior to July 1, |
25 | | 2011, one-third of those monies shall be used for grants to |
26 | | convention and
tourism bureaus in cities with a population |
|
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1 | | greater than 500,000. The
remaining two-thirds of the annual |
2 | | appropriation prior to July 1, 2011 shall be used for grants to
|
3 | | convention and tourism bureaus in the
remainder of the State, |
4 | | in accordance with a formula based upon the
population served. |
5 | | Of the amounts appropriated annually to the Department for |
6 | | expenditure under this Section beginning July 1, 2011, 18% of |
7 | | such moneys shall be used for grants to convention and tourism |
8 | | bureaus in cities with a population greater than 500,000. Of |
9 | | the amounts appropriated annually to the Department for |
10 | | expenditure under this Section beginning July 1, 2011, 82% of |
11 | | such moneys shall be used for grants to convention bureaus in |
12 | | the remainder of the State, in accordance with a formula based |
13 | | upon the population served. The Department may reserve up to |
14 | | 3% of total
local tourism funds available for costs of |
15 | | administering the program to conduct audits of grants, to |
16 | | provide incentive funds to
those
bureaus that will conduct |
17 | | promotional activities designed to further the
Department's |
18 | | statewide advertising campaign, to fund special statewide
|
19 | | promotional activities, and to fund promotional activities |
20 | | that support an
increased use of the State's parks or historic |
21 | | sites. The Department shall require that any convention and |
22 | | tourism bureau receiving a grant under this Section that |
23 | | requires matching funds shall provide matching funds equal to |
24 | | no less than 50% of the grant amount except that in Fiscal |
25 | | Years 2021 and 2022 only Year 2021 , the Department shall |
26 | | require that any convention and tourism bureau receiving a |
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1 | | grant under this Section that requires matching funds shall |
2 | | provide matching funds equal to no less than 25% of the grant |
3 | | amount. During fiscal year 2013, the Department shall reserve |
4 | | $2,000,000 of the available local tourism funds for |
5 | | appropriation to the Historic Preservation Agency for the |
6 | | operation of the Abraham Lincoln Presidential Library and |
7 | | Museum and State historic sites. |
8 | | To provide for the expeditious and timely implementation |
9 | | of the changes made by this amendatory Act of the 101st General |
10 | | Assembly, emergency rules to implement the changes made by |
11 | | this amendatory Act of the 101st General Assembly may be |
12 | | adopted by the Department subject to the provisions of Section |
13 | | 5-45 of the Illinois Administrative Procedure Act.
|
14 | | (Source: P.A. 100-678, eff. 8-3-18; 101-636, eff. 6-10-20.)
|
15 | | (20 ILCS 605/605-707) (was 20 ILCS 605/46.6d)
|
16 | | Sec. 605-707. International Tourism Program.
|
17 | | (a) The Department of Commerce and Economic Opportunity |
18 | | must establish a
program for international tourism. The |
19 | | Department shall develop and
implement the program on January |
20 | | 1, 2000 by rule. As part of the program, the
Department may |
21 | | work in cooperation with local convention and tourism bureaus
|
22 | | in Illinois in the coordination of international tourism |
23 | | efforts at the State
and local level. The
Department may (i)
|
24 | | work in cooperation with local convention and tourism bureaus |
25 | | for efficient use
of their international tourism marketing
|
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1 | | resources, (ii) promote
Illinois in international meetings and |
2 | | tourism markets, (iii) work with
convention and tourism |
3 | | bureaus throughout the State to increase the number of
|
4 | | international tourists to Illinois, (iv) provide training,
|
5 | | research, technical support, and grants to certified |
6 | | convention and
tourism bureaus, (v) provide staff, |
7 | | administration, and related support
required to manage the |
8 | | programs under this Section, and (vi) provide grants
for the |
9 | | development of or the enhancement of
international tourism
|
10 | | attractions.
|
11 | | (b) The Department shall make grants for expenses related |
12 | | to international
tourism and pay for the staffing,
|
13 | | administration, and related support from the International
|
14 | | Tourism Fund, a special fund created in the State Treasury. Of |
15 | | the amounts
deposited into the Fund in fiscal year 2000 after |
16 | | January 1, 2000 through fiscal year 2011, 55% shall be
used for |
17 | | grants to convention and tourism bureaus in Chicago (other |
18 | | than the
City of Chicago's Office of Tourism) and 45% shall be |
19 | | used for development of
international tourism in areas outside |
20 | | of Chicago. Of the amounts
deposited into the Fund in fiscal |
21 | | year 2001 and thereafter, 55% shall be used
for grants to |
22 | | convention and tourism bureaus in Chicago, and of that amount |
23 | | not
less than
27.5% shall be used
for
grants to convention and |
24 | | tourism bureaus in Chicago other than the
City of Chicago's |
25 | | Office of Tourism, and 45%
shall be
used for administrative |
26 | | expenses and grants authorized under this Section and
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1 | | development of international tourism in areas outside of |
2 | | Chicago, of which not
less than $1,000,000
shall be used |
3 | | annually to make grants to convention and tourism bureaus in
|
4 | | cities other than Chicago that demonstrate their international |
5 | | tourism appeal
and request to develop or expand their |
6 | | international tourism marketing
program, and may also be used |
7 | | to provide grants under item (vi) of subsection
(a) of
this |
8 | | Section. All of the amounts deposited into the Fund in fiscal |
9 | | year 2012 and thereafter shall be used for administrative |
10 | | expenses and grants authorized under this Section and |
11 | | development of international tourism in areas outside of |
12 | | Chicago, of which not less than $1,000,000 shall be used |
13 | | annually to make grants to convention and tourism bureaus in |
14 | | cities other than Chicago that demonstrate their international |
15 | | tourism appeal and request to develop or expand their |
16 | | international tourism marketing program, and may also be used |
17 | | to provide grants under item (vi) of subsection (a) of this |
18 | | Section. Amounts appropriated to the State Comptroller for |
19 | | administrative expenses and grants authorized by the Illinois |
20 | | Global Partnership Act are payable from the International |
21 | | Tourism Fund.
For Fiscal Years 2021 and 2022 Year 2021 only, |
22 | | the administrative expenses by the Department and the grants |
23 | | to convention and visitors bureaus outside the City of Chicago |
24 | | may be expended for the general purposes of promoting |
25 | | conventions and tourism.
|
26 | | (c) A convention and tourism bureau is eligible to receive |
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1 | | grant moneys
under this Section if the bureau is certified to |
2 | | receive funds under Title 14
of the Illinois Administrative |
3 | | Code, Section 550.35. To be eligible for a
grant, a convention |
4 | | and tourism bureau must provide matching funds equal to the
|
5 | | grant amount. The Department shall require that any convention |
6 | | and tourism bureau receiving a grant under this Section that |
7 | | requires matching funds shall provide matching funds equal to |
8 | | no less than 50% of the grant amount. In certain
circumstances |
9 | | as determined by the Director of Commerce and Economic |
10 | | Opportunity,
however, the City of
Chicago's
Office of Tourism |
11 | | or any other convention and tourism bureau
may provide
|
12 | | matching funds equal to no less than 50% of the grant amount to |
13 | | be
eligible to
receive
the grant.
One-half of this 50% may be |
14 | | provided through in-kind contributions.
Grants received by the |
15 | | City of Chicago's Office of Tourism and by convention
and |
16 | | tourism bureaus in Chicago may be expended for the general |
17 | | purposes of
promoting conventions and tourism.
|
18 | | (Source: P.A. 101-636, eff. 6-10-20.)
|
19 | | (20 ILCS 605/605-1047) |
20 | | Sec. 605-1047 605-1045 . Local Coronavirus Urgent |
21 | | Remediation Emergency (or Local CURE) Support Program. |
22 | | (a) Purpose. The Department may receive, directly or |
23 | | indirectly, federal funds from the Coronavirus Relief Fund |
24 | | provided to the State pursuant to Section 5001 of the federal |
25 | | Coronavirus Aid, Relief, and Economic Security (CARES) Act to |
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1 | | provide financial support to units of local government for |
2 | | purposes authorized by Section 5001 of the federal Coronavirus |
3 | | Aid, Relief, and Economic Security (CARES) Act and related |
4 | | federal guidance. Upon receipt of such funds, and |
5 | | appropriations for their use, the Department shall administer |
6 | | a Local Coronavirus Urgent Remediation Emergency (or Local |
7 | | CURE) Support Program to provide financial support to units of |
8 | | local government that have incurred necessary expenditures due |
9 | | to the COVID-19 public health emergency. The Department shall |
10 | | provide by rule the administrative framework for the Local |
11 | | CURE Support Program. |
12 | | (b) Allocations. A portion of the funds appropriated for |
13 | | the Local CURE Support Program may be allotted to |
14 | | municipalities and counties based on proportionate population. |
15 | | Units of local government, or portions thereof, located within |
16 | | the five Illinois counties that received direct allotments |
17 | | from the federal Coronavirus Relief Fund will not be included |
18 | | in the support program allotments. The Department may |
19 | | establish other administrative procedures for providing |
20 | | financial support to units of local government. Appropriated |
21 | | funds may be used for administration of the support program, |
22 | | including the hiring of a service provider to assist with |
23 | | coordination and administration. |
24 | | (c) Administrative Procedures. The Department may |
25 | | establish administrative procedures for the support program, |
26 | | including any application procedures, grant agreements, |
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1 | | certifications, payment methodologies, and other |
2 | | accountability measures that may be imposed upon recipients of |
3 | | funds under the grant program. Financial support may be |
4 | | provided in the form of grants or in the form of expense |
5 | | reimbursements for disaster-related expenditures. The |
6 | | emergency rulemaking process may be used to promulgate the |
7 | | initial rules of the grant program. |
8 | | (d) Definitions. As used in this Section: |
9 | | (1) "COVID-19" means the novel coronavirus virus |
10 | | disease deemed COVID-19 by the World Health Organization |
11 | | on February 11, 2020. |
12 | | (2) "Local government" or "unit of local government" |
13 | | means any unit of local government as defined in Article |
14 | | VII, Section 1 of the Illinois Constitution. |
15 | | (3) "Third party administrator" means a service |
16 | | provider selected by the Department to provide operational |
17 | | assistance with the administration of the support program. |
18 | | (e) Powers of the Department. The Department has the power |
19 | | to: |
20 | | (1) Provide financial support to eligible units of |
21 | | local government with funds appropriated from the Local |
22 | | Coronavirus Urgent Remediation Emergency (Local CURE) Fund |
23 | | to cover necessary costs incurred due to the COVID-19 |
24 | | public health emergency that are eligible to be paid using |
25 | | federal funds from the Coronavirus Relief Fund. |
26 | | (2) Enter into agreements, accept funds, issue grants |
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1 | | or expense reimbursements, and engage in cooperation with |
2 | | agencies of the federal government and units of local |
3 | | governments to carry out the purposes of this support |
4 | | program, and to use funds appropriated from the Local |
5 | | Coronavirus Urgent Remediation Emergency (Local CURE) Fund |
6 | | fund upon such terms and conditions as may be established |
7 | | by the federal government and the Department. |
8 | | (3) Enter into agreements with third-party |
9 | | administrators to assist the state with operational |
10 | | assistance and administrative functions related to review |
11 | | of documentation and processing of financial support |
12 | | payments to units of local government. |
13 | | (4) Establish applications, notifications, contracts, |
14 | | and procedures and adopt rules deemed necessary and |
15 | | appropriate to carry out the provisions of this Section. |
16 | | To provide for the expeditious and timely implementation |
17 | | of this Act, emergency rules to implement any provision of |
18 | | this Section may be adopted by the Department subject to |
19 | | the provisions of Section 5-45 of the Illinois |
20 | | Administrative Procedure Act. |
21 | | (5) Provide staff, administration, and related support |
22 | | required to manage the support program and pay for the |
23 | | staffing, administration, and related support with funds |
24 | | appropriated from the Local Coronavirus Urgent Remediation |
25 | | Emergency (Local CURE) Fund. |
26 | | (6) Exercise such other powers as are necessary or |
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1 | | incidental to the foregoing. |
2 | | (f) Local CURE Financial Support to Local Governments.
The |
3 | | Department is authorized to provide financial support to |
4 | | eligible units of local government including, but not limited |
5 | | to, certified local health departments for necessary costs |
6 | | incurred due to the COVID-19 public health emergency that are |
7 | | eligible to be paid using federal funds from the Coronavirus |
8 | | Relief Fund. |
9 | | (1) Financial support funds may be used by a unit of |
10 | | local government only for payment of costs that: (i) are |
11 | | necessary expenditures incurred due to the public health |
12 | | emergency of COVID-19; (ii) were not accounted for in the |
13 | | most recent budget approved as of March 27, 2020 for the |
14 | | unit of local government; and (iii) were incurred between |
15 | | March 1, 2020 and December 31, 2021, or until the end of |
16 | | any extension of the covered period authorized by federal |
17 | | law 30, 2020 . |
18 | | (2) A unit of local government receiving financial |
19 | | support funds under this program shall certify to the |
20 | | Department that it shall use the funds in accordance with |
21 | | the requirements of paragraph (1) and that any funds |
22 | | received but not used for such purposes shall be repaid to |
23 | | the Department. |
24 | | (3) The Department shall make the determination to |
25 | | provide financial support funds to a unit of local |
26 | | government on the basis of criteria established by the |
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1 | | Department. |
2 | | (g) Additional Purpose. The Local CURE Fund may receive, |
3 | | directly or indirectly, federal funds from the Coronavirus |
4 | | Local Fiscal Recovery Fund pursuant to Section 9901 of the |
5 | | federal American Rescue Plan Act of 2021 in order to |
6 | | distribute the funds to units of local government in |
7 | | accordance with Section 9901 of the American Recovery Plan Act |
8 | | and any related federal guidance. Upon receipt of such funds |
9 | | into the Local CURE Fund, as instructed by the Governor, the |
10 | | Department shall cooperate with the Department of Revenue and |
11 | | any other relevant agency to administer the distribution of |
12 | | such funds to the appropriate units of local government.
|
13 | | (Source: P.A. 101-636, eff. 6-10-20; revised 8-3-20.)
|
14 | | (20 ILCS 605/605-1050) |
15 | | Sec. 605-1050. Coronavirus Back to Business Interruption |
16 | | Grant Program (or Back to Business BIG Program). |
17 | | (a) Purpose. The Department may receive State funds and , |
18 | | directly or indirectly, federal funds under the authority of |
19 | | legislation passed in response to the Coronavirus epidemic |
20 | | including, but not limited to, the Coronavirus Aid, Relief, |
21 | | and Economic Security Act, P.L. 116-136 (the "CARES Act") and |
22 | | the American Rescue Plan Act of 2021, P.L. 117-2 (the "ARPA |
23 | | Act"); such funds shall be used in accordance with the CARES |
24 | | Act and ARPA Act legislation and published guidance . Section |
25 | | 5001 of the CARES Act establishes the Coronavirus Relief Fund, |
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1 | | which authorizes the State to expend funds that are necessary |
2 | | to respond to the COVID-19 public health emergency. The |
3 | | financial support of Qualifying Businesses is a necessary |
4 | | expense under federal guidance for implementing Section 5001 |
5 | | of the CARES Act. Upon receipt or availability of such State or |
6 | | federal funds, and subject to appropriations for their use, |
7 | | the Department shall administer a program to provide financial |
8 | | assistance to Qualifying Businesses that have experienced |
9 | | interruption of business or other adverse conditions |
10 | | attributable to the COVID-19 public health emergency. Support |
11 | | may be provided directly by the Department to businesses and |
12 | | organizations or in cooperation with a Qualified Partner. |
13 | | Financial assistance may include, but not be limited to |
14 | | grants, expense reimbursements, or subsidies. |
15 | | (b) From appropriations for the Back to Business BIG |
16 | | Program, up to $60,000,000 may be allotted to the repayment or |
17 | | conversion of Eligible Loans made pursuant to the Department's |
18 | | Emergency Loan Fund Program. An Eligible Loan may be repaid or |
19 | | converted through a grant payment, subsidy, or reimbursement |
20 | | payment to the recipient or, on behalf of the recipient, to the |
21 | | Qualified Partner, or by any other lawful method. |
22 | | (c) From appropriations for the Back to Business BIG |
23 | | Program, the Department shall provide financial assistance |
24 | | through grants, expense reimbursements, or subsidies to |
25 | | Qualifying Businesses or a Qualified Partner to cover expenses |
26 | | or losses incurred due to the COVID-19 public health emergency |
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1 | | or for start-up costs of a new Qualifying Business . With a |
2 | | minimum of 50% going to Qualified Businesses that enable |
3 | | critical support services such as child care, day care, and |
4 | | early childhood education, the BIG Program will reimburse |
5 | | costs or losses incurred by Qualifying Businesses due to |
6 | | business interruption caused by required closures, as |
7 | | authorized in federal guidance regarding the Coronavirus |
8 | | Relief Fund. All spending related to this program from federal |
9 | | funds must be reimbursable by the Federal Coronavirus Relief |
10 | | Fund in accordance with Section 5001 of the federal CARES Act , |
11 | | the ARPA Act, and any related federal guidance, or the |
12 | | provisions of any other federal source supporting the program. |
13 | | (d) As more fully described in subsection (c), funds will |
14 | | be appropriated to the Back to Business BIG Program for |
15 | | distribution to or on behalf of Qualifying Businesses. Of the |
16 | | funds appropriated, a minimum of 40% 30% shall be allotted for |
17 | | Qualifying Qualified Businesses with ZIP codes located in the |
18 | | most disproportionately impacted areas of Illinois, based on |
19 | | positive COVID-19 cases. |
20 | | (e) The Department shall coordinate with the Department of |
21 | | Human Services with respect to making grants, expense |
22 | | reimbursements or subsidies to any child care or day care |
23 | | provider providing services under Section 9A-11 of the |
24 | | Illinois Public Aid Code to determine what resources the |
25 | | Department of Human Services may be providing to a child care |
26 | | or day care provider under Section 9A-11 of the Illinois |
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1 | | Public Aid Code. |
2 | | (f) The Department may establish by rule administrative |
3 | | procedures for the grant program, including any application |
4 | | procedures, grant agreements, certifications, payment |
5 | | methodologies, and other accountability measures that may be |
6 | | imposed upon participants in the program. The emergency |
7 | | rulemaking process may be used to promulgate the initial rules |
8 | | of the grant program and any amendments to the rules following |
9 | | the effective date of this amendatory Act of the 102nd General |
10 | | Assembly . |
11 | | (g) Definitions. As used in this Section: |
12 | | (1) "COVID-19" means the novel coronavirus disease |
13 | | deemed COVID-19 by the World Health Organization on |
14 | | February 11, 2020. |
15 | | (2) "Qualifying Business" means a business or |
16 | | organization that has experienced or is experiencing |
17 | | business interruption or other adverse conditions due to |
18 | | the COVID-19 public health emergency , and includes a new |
19 | | business or organization started after March 1, 2020 in |
20 | | the midst of adverse conditions due to the COVID-19 public |
21 | | health emergency. and is eligible for reimbursement as |
22 | | prescribed by Section 601(a) of the Social Security Act |
23 | | and added by Section 5001 of the CARES Act or other federal |
24 | | legislation addressing the COVID-19 crisis. |
25 | | (3) "Eligible Loan" means a loan of up to $50,000 that |
26 | | was deemed eligible for funding under the Department's |
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1 | | Emergency Loan Fund Program and for which repayment will |
2 | | be eligible for reimbursement from Coronavirus Relief Fund |
3 | | monies pursuant to Section 5001 of the federal CARES Act |
4 | | or the ARPA Act and any related federal guidance. |
5 | | (4) "Emergency Loan Fund Program", also referred to as |
6 | | the "COVID-19 Emergency Relief Program", is a program |
7 | | executed by the Department by which the State Small |
8 | | Business Credit Initiative fund is utilized to guarantee |
9 | | loans released by a financial intermediary or Qualified |
10 | | Partner. |
11 | | (5) "Qualified Partner" means a financial institution |
12 | | or nonprofit with which the Department has entered into an |
13 | | agreement or contract to provide or incentivize assistance |
14 | | to Qualifying Businesses. |
15 | | (h) Powers of the Department. The Department has the power |
16 | | to: |
17 | | (1) provide grants, subsidies and expense |
18 | | reimbursements to Qualifying Qualified Businesses or, on |
19 | | behalf of Qualifying Qualified Businesses, to Qualifying |
20 | | Qualified Partners from appropriations to cover Qualifying |
21 | | Qualified Businesses eligible costs or losses incurred due |
22 | | to the COVID-19 public health emergency, including losses |
23 | | caused by business interruption or closure and including |
24 | | start-up costs for new Qualifying Businesses ; |
25 | | (2) enter into agreements, accept funds, issue grants, |
26 | | and engage in cooperation with agencies of the federal |
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1 | | government, units of local government, financial |
2 | | institutions, and nonprofit organizations to carry out the |
3 | | purposes of this Program, and to use funds appropriated |
4 | | for the Back to Business BIG Program; |
5 | | (3) prepare forms for application, notification, |
6 | | contract, and other matters, and establish procedures, |
7 | | rules, or regulations deemed necessary and appropriate to |
8 | | carry out the provisions of this Section; |
9 | | (4) provide staff, administration, and related support |
10 | | required to manage the Back to Business BIG Program and |
11 | | pay for the staffing, administration, and related support; |
12 | | (5) using data provided by the Illinois Department of |
13 | | Public Health and other reputable sources, determine which |
14 | | geographic regions in Illinois have been most |
15 | | disproportionately impacted by the COVID-19 public health |
16 | | emergency, considering factors of positive cases, positive |
17 | | case rates, and economic impact; and |
18 | | (6) determine which industries and businesses in |
19 | | Illinois have been most disproportionately impacted by the |
20 | | COVID-19 public health emergency and establish procedures |
21 | | that prioritize greatly impacted industries and |
22 | | businesses, as well as Qualifying Qualified Businesses |
23 | | that did not receive paycheck protection program |
24 | | assistance.
|
25 | | (Source: P.A. 101-636, eff. 6-10-20.)
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1 | | Section 3-20. The Illinois Economic Opportunity Act is |
2 | | amended by changing Sections 2 and 4 as follows:
|
3 | | (20 ILCS 625/2) (from Ch. 127, par. 2602)
|
4 | | Sec. 2. (a) The Director of Commerce and Economic |
5 | | Opportunity is authorized to administer the federal community |
6 | | services
block program, emergency community services homeless |
7 | | grant program, low-income energy assistance program, |
8 | | weatherization assistance program, supplemental low-income |
9 | | energy assistance fund,
low-income household water assistance |
10 | | program, and other federal programs that require or give |
11 | | preference to community
action agencies for local |
12 | | administration in accordance with federal laws
and regulations |
13 | | as amended. The Director shall provide financial assistance to
|
14 | | community action agencies from community service block grant |
15 | | funds and other
federal funds requiring or giving preference |
16 | | to community action agencies for
local administration for the |
17 | | programs described in Section 4.
|
18 | | (b) Funds appropriated for use by community action |
19 | | agencies in community
action programs shall be allocated |
20 | | annually to existing community action
agencies or newly formed |
21 | | community action agencies by the Department of
Commerce and |
22 | | Economic Opportunity. Allocations will be made consistent with
|
23 | | duly enacted departmental rules.
|
24 | | (Source: P.A. 96-154, eff. 1-1-10.)
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1 | | (20 ILCS 625/4) (from Ch. 127, par. 2604)
|
2 | | Sec. 4.
(a) A community action program is a |
3 | | community-based and operated
program, the purpose of which is |
4 | | to provide a measurable and remedial impact
on causes of |
5 | | poverty in a community or those areas of a community where
|
6 | | poverty is acute.
|
7 | | (b) The methods by which the purposes of community action |
8 | | programs may
be effected include , but are not limited to , the |
9 | | following:
|
10 | | (1) Programs designed to further community economic |
11 | | development . ;
|
12 | | (2) Programs designed to secure and maintain |
13 | | meaningful employment for
individuals . ;
|
14 | | (3) Programs to assure an adequate education for all |
15 | | individuals . ;
|
16 | | (4) Programs to instruct individuals on more |
17 | | economical uses of available
income . ;
|
18 | | (5) Programs to provide and maintain adequate housing . |
19 | | ;
|
20 | | (6) Programs for the prevention of narcotics addiction |
21 | | and alcoholism,
and for the rehabilitation of narcotics |
22 | | addicts and alcoholics . ;
|
23 | | (7) Programs to aid individuals in obtaining emergency |
24 | | assistance through
loans or grants to meet immediate and |
25 | | urgent personal and family needs . ;
|
26 | | (8) Programs to aid in the resolution of personal and |
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1 | | family problems
which block the achievement of |
2 | | self-sufficiency . ;
|
3 | | (9) Programs to achieve greater citizen participation |
4 | | in the affairs of
the community . ;
|
5 | | (10) Programs to provide adequate nutrition for |
6 | | individuals and improved
community health . ;
|
7 | | (11) Programs to aid families and individuals in |
8 | | obtaining adequate health
care . ;
|
9 | | (12) Programs to provide transportation to facilitate |
10 | | individuals' access
to community resources . ;
|
11 | | (13) Programs to provide for employment training and |
12 | | retraining, with
special emphasis on employment in the |
13 | | high technology industries . ; and
|
14 | | (14) Programs to provide aid and encouragement to |
15 | | small businesses and
small-business development.
|
16 | | (15) Programs to assist households to meet the cost of |
17 | | home energy and water .
|
18 | | (16) Programs designed to ameliorate the adverse |
19 | | effects of high energy
costs on low-income households and |
20 | | the conserve energy.
|
21 | | (Source: P.A. 87-926.)
|
22 | | Section 3-30. The Department of Innovation and Technology |
23 | | Act is amended by adding Section 1-65 as follows:
|
24 | | (20 ILCS 1370/1-65 new) |
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1 | | Sec. 1-65. Authority to Receive Financial and In-kind |
2 | | Assistance. The Department may receive federal financial |
3 | | assistance, either directly from the federal government or |
4 | | indirectly through another source, public or private. The |
5 | | Department may also receive transfers, gifts, grants, or |
6 | | donations from any source, public or private, in the form of |
7 | | funds, services, equipment, supplies, or materials. Any funds |
8 | | received pursuant to this Section shall be deposited in the |
9 | | DoIT Special Projects Fund unless deposit in a different fund |
10 | | is otherwise mandated, and shall be used in accordance with |
11 | | the requirements of the federal financial assistance, gift, |
12 | | grant, or donation for purposes related to information |
13 | | technology within the powers and duties of the Department.
|
14 | | Section 3-35. The Mental Health and Developmental |
15 | | Disabilities Administrative Act is amended by changing Section |
16 | | 74 as follows:
|
17 | | (20 ILCS 1705/74) |
18 | | Sec. 74. Rates and reimbursements. |
19 | | (a) Within 30 days after July 6, 2017 (the effective date |
20 | | of Public Act 100-23), the Department shall increase rates and |
21 | | reimbursements to fund a minimum of a $0.75 per hour wage |
22 | | increase for front-line personnel, including, but not limited |
23 | | to, direct support persons, aides, front-line supervisors, |
24 | | qualified intellectual disabilities professionals, nurses, and |
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1 | | non-administrative support staff working in community-based |
2 | | provider organizations serving individuals with developmental |
3 | | disabilities. The Department shall adopt rules, including |
4 | | emergency rules under subsection (y) of Section 5-45 of the |
5 | | Illinois Administrative Procedure Act, to implement the |
6 | | provisions of this Section. |
7 | | (b) Rates and reimbursements. Within 30 days after the |
8 | | effective date of this amendatory Act of the 100th General |
9 | | Assembly, the Department shall increase rates and |
10 | | reimbursements to fund a minimum of a $0.50 per hour wage |
11 | | increase for front-line personnel, including, but not limited |
12 | | to, direct support persons, aides, front-line supervisors, |
13 | | qualified intellectual disabilities professionals, nurses, and |
14 | | non-administrative support staff working in community-based |
15 | | provider organizations serving individuals with developmental |
16 | | disabilities. The Department shall adopt rules, including |
17 | | emergency rules under subsection (bb) of Section 5-45 of the |
18 | | Illinois Administrative Procedure Act, to implement the |
19 | | provisions of this Section. |
20 | | (c) Rates and reimbursements. Within 30 days after the |
21 | | effective date of this amendatory Act of the 101st General |
22 | | Assembly, subject to federal approval, the Department shall |
23 | | increase rates and reimbursements in effect on June 30, 2019 |
24 | | for community-based providers for persons with Developmental |
25 | | Disabilities by 3.5% The Department shall adopt rules, |
26 | | including emergency rules under subsection (jj) of Section |
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1 | | 5-45 of the Illinois Administrative Procedure Act, to |
2 | | implement the provisions of this Section, including wage |
3 | | increases for direct care staff. |
4 | | (d) For community-based providers serving persons with |
5 | | intellectual/developmental disabilities, subject to federal |
6 | | approval of any relevant Waiver Amendment, the rates taking |
7 | | effect for services delivered on or after January 1, 2022, |
8 | | shall include an increase in the rate methodology sufficient |
9 | | to provide a $1.50 per hour wage increase for direct support |
10 | | personnel in residential settings and sufficient to provide |
11 | | wages for all residential non-executive direct care staff, |
12 | | excluding direct support personnel, at the federal Department |
13 | | of Labor, Bureau of Labor Statistics' average wage as defined |
14 | | in rule by the Department. |
15 | | The establishment of and any changes to the rate |
16 | | methodologies for community-based services provided to persons |
17 | | with intellectual/developmental disabilities are subject to |
18 | | federal approval of any relevant Waiver Amendment and shall be |
19 | | defined in rule by the Department. The Department shall adopt |
20 | | rules, including emergency rules as authorized by Section 5-45 |
21 | | of the Illinois Administrative Procedure Act, to implement the |
22 | | provisions of this subsection (d).
|
23 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
24 | | 101-10, eff. 6-5-19.)
|
25 | | Section 3-40. The Illinois Lottery Law is amended by |
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1 | | changing Section 20 as follows:
|
2 | | (20 ILCS 1605/20) (from Ch. 120, par. 1170)
|
3 | | Sec. 20. State Lottery Fund.
|
4 | | (a) There is created in the State Treasury a special fund |
5 | | to be
known as the State Lottery Fund. Such fund shall consist |
6 | | of all revenues
received from (1) the sale of lottery tickets |
7 | | or shares, (net of
commissions, fees
representing those |
8 | | expenses that are directly proportionate to the
sale of |
9 | | tickets or shares at the agent location, and prizes of less
|
10 | | than
$600 which
have been validly paid at the agent
level), (2) |
11 | | application fees,
and (3) all other sources including moneys |
12 | | credited or transferred thereto
from
any other fund
or source |
13 | | pursuant to law. Interest earnings of the State Lottery Fund
|
14 | | shall be credited to the Common School Fund.
|
15 | | (b) The receipt and distribution of moneys under Section |
16 | | 21.5 of this Act shall be in accordance with Section 21.5.
|
17 | | (c) The receipt and distribution of moneys under Section |
18 | | 21.6 of this Act shall be in accordance with Section 21.6. |
19 | | (d) The receipt and distribution of moneys under Section |
20 | | 21.7 of this Act shall be in accordance with Section 21.7.
|
21 | | (e)
The receipt and distribution of moneys under Section |
22 | | 21.8
of this Act shall be in accordance with Section 21.8.
|
23 | | (f) The receipt and distribution of moneys under Section |
24 | | 21.9 of this Act shall be in accordance with Section 21.9. |
25 | | (g) The receipt and distribution of moneys under Section |
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1 | | 21.10 of this Act shall be in accordance with Section 21.10. |
2 | | (h) The receipt and distribution of moneys under Section |
3 | | 21.11 of this Act shall be in accordance with Section 21.11. |
4 | | (i) The receipt and distribution of moneys under Section |
5 | | 21.12 of this Act shall be in accordance with Section 21.12. |
6 | | (j) The receipt and distribution of moneys under Section |
7 | | 21.13 of this Act shall be in accordance with Section 21.13. |
8 | | (k) The receipt and distribution of moneys under Section |
9 | | 25-70 of the Sports Wagering Act shall be in accordance with |
10 | | Section 25-70 of the Sports Wagering Act. |
11 | | (Source: P.A. 100-647, eff. 7-30-18; 100-1068, eff. 8-24-18; |
12 | | 101-81, eff. 7-12-19; 101-561, eff. 8-23-19.)
|
13 | | Section 3-45. The Illinois Emergency Management Agency Act |
14 | | is amended by changing Section 5 as follows:
|
15 | | (20 ILCS 3305/5) (from Ch. 127, par. 1055)
|
16 | | Sec. 5. Illinois Emergency Management Agency.
|
17 | | (a) There is created within the executive branch of the |
18 | | State Government an
Illinois Emergency Management Agency and a |
19 | | Director of the Illinois Emergency
Management Agency, herein |
20 | | called the "Director" who shall be the head thereof.
The |
21 | | Director shall be appointed by the Governor, with the advice |
22 | | and consent of
the Senate, and shall serve for a term of 2 |
23 | | years beginning on the third Monday
in January of the |
24 | | odd-numbered year, and until a successor is appointed and
has |
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1 | | qualified; except that the term of the first Director |
2 | | appointed under this
Act shall expire on the third Monday in |
3 | | January, 1989. The Director shall not
hold any other |
4 | | remunerative public office. For terms ending before December |
5 | | 31, 2019, the Director shall receive an annual
salary as set by |
6 | | the
Compensation Review Board. For terms beginning after the |
7 | | effective date of this amendatory Act of the 100th General |
8 | | Assembly, the annual salary of the Director shall be as |
9 | | provided in Section 5-300 of the Civil Administrative Code of |
10 | | Illinois.
|
11 | | (b) The Illinois Emergency Management Agency shall obtain, |
12 | | under the
provisions of the Personnel Code, technical, |
13 | | clerical, stenographic and other
administrative personnel, and |
14 | | may make expenditures within the appropriation
therefor as may |
15 | | be necessary to carry out the purpose of this Act. The agency
|
16 | | created by this Act is intended to be a successor to the agency |
17 | | created under
the Illinois Emergency Services and Disaster |
18 | | Agency Act of 1975 and the
personnel, equipment, records, and |
19 | | appropriations of that agency are
transferred to the successor |
20 | | agency as of June 30, 1988 (the effective date of this Act).
|
21 | | (c) The Director, subject to the direction and control of |
22 | | the Governor,
shall be the executive head of the Illinois |
23 | | Emergency Management Agency and
the State Emergency Response |
24 | | Commission and shall be responsible under the
direction of the |
25 | | Governor, for carrying out the program for emergency
|
26 | | management of this State. The Director shall also maintain |
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1 | | liaison
and cooperate with
the emergency management |
2 | | organizations of this State and other states and of
the |
3 | | federal government.
|
4 | | (d) The Illinois Emergency Management Agency shall take an |
5 | | integral part in
the development and revision of political |
6 | | subdivision emergency operations
plans prepared under |
7 | | paragraph (f) of Section 10. To this end it shall employ
or |
8 | | otherwise secure the services of professional and technical |
9 | | personnel
capable of providing expert assistance to the |
10 | | emergency services and disaster
agencies. These personnel |
11 | | shall consult with emergency services and disaster
agencies on |
12 | | a regular basis and shall make field examinations of the |
13 | | areas,
circumstances, and conditions that particular political |
14 | | subdivision emergency
operations plans are intended to apply.
|
15 | | (e) The Illinois Emergency Management Agency and political |
16 | | subdivisions
shall be encouraged to form an emergency |
17 | | management advisory committee composed
of private and public |
18 | | personnel representing the emergency management phases of
|
19 | | mitigation, preparedness, response, and recovery.
The Local |
20 | | Emergency Planning Committee, as created under the Illinois
|
21 | | Emergency
Planning and Community Right to Know Act, shall |
22 | | serve as
an advisory
committee to the emergency services and |
23 | | disaster agency or agencies serving
within the boundaries
of |
24 | | that Local Emergency Planning Committee planning district for:
|
25 | | (1) the development of emergency operations plan |
26 | | provisions for hazardous
chemical
emergencies; and
|
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1 | | (2) the assessment of emergency response capabilities |
2 | | related to hazardous
chemical
emergencies.
|
3 | | (f) The Illinois Emergency Management Agency shall:
|
4 | | (1) Coordinate the overall emergency management |
5 | | program of the State.
|
6 | | (2) Cooperate with local governments, the federal |
7 | | government and any
public or private agency or entity in |
8 | | achieving any purpose of this Act and
in implementing |
9 | | emergency management programs for mitigation, |
10 | | preparedness,
response, and recovery.
|
11 | | (2.5) Develop a comprehensive emergency preparedness |
12 | | and response plan for any nuclear
accident in accordance |
13 | | with Section 65 of the Nuclear Safety
Law of 2004 and in |
14 | | development of the
Illinois
Nuclear Safety Preparedness |
15 | | program in accordance with Section 8 of the
Illinois |
16 | | Nuclear Safety Preparedness Act.
|
17 | | (2.6) Coordinate with the Department of Public Health
|
18 | | with respect to planning for and responding to public |
19 | | health emergencies.
|
20 | | (3) Prepare, for issuance by the Governor, executive |
21 | | orders,
proclamations, and regulations as necessary or |
22 | | appropriate in coping with
disasters.
|
23 | | (4) Promulgate rules and requirements for political |
24 | | subdivision
emergency operations plans that are not |
25 | | inconsistent with and are at least
as stringent as |
26 | | applicable federal laws and regulations.
|
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1 | | (5) Review and approve, in accordance with Illinois |
2 | | Emergency Management
Agency rules, emergency operations
|
3 | | plans for those political subdivisions required to have an |
4 | | emergency services
and disaster agency pursuant to this |
5 | | Act.
|
6 | | (5.5) Promulgate rules and requirements for the |
7 | | political subdivision
emergency management
exercises, |
8 | | including, but not limited to, exercises of the emergency |
9 | | operations
plans.
|
10 | | (5.10) Review, evaluate, and approve, in accordance |
11 | | with Illinois
Emergency
Management
Agency rules, political |
12 | | subdivision emergency management exercises for those
|
13 | | political subdivisions
required to have an emergency |
14 | | services and disaster agency pursuant to this
Act.
|
15 | | (6) Determine requirements of the State and its |
16 | | political
subdivisions
for food, clothing, and other |
17 | | necessities in event of a disaster.
|
18 | | (7) Establish a register of persons with types of |
19 | | emergency
management
training and skills in mitigation, |
20 | | preparedness, response, and recovery.
|
21 | | (8) Establish a register of government and private |
22 | | response
resources
available for use in a disaster.
|
23 | | (9) Expand the Earthquake Awareness Program and its |
24 | | efforts to
distribute earthquake preparedness materials to |
25 | | schools, political
subdivisions, community groups, civic |
26 | | organizations, and the media.
Emphasis will be placed on |
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1 | | those areas of the State most at risk from an
earthquake. |
2 | | Maintain the list of all school districts, hospitals,
|
3 | | airports, power plants, including nuclear power plants, |
4 | | lakes, dams,
emergency response facilities of all types, |
5 | | and all other major public or
private structures which are |
6 | | at the greatest risk of damage from
earthquakes under |
7 | | circumstances where the damage would cause subsequent
harm |
8 | | to the surrounding communities and residents.
|
9 | | (10) Disseminate all information, completely and |
10 | | without
delay, on water
levels for rivers and streams and |
11 | | any other data pertaining to potential
flooding supplied |
12 | | by the Division of Water Resources within the Department |
13 | | of
Natural Resources to all political subdivisions to the |
14 | | maximum extent possible.
|
15 | | (11) Develop agreements, if feasible, with medical |
16 | | supply and
equipment
firms to
supply resources as are |
17 | | necessary to respond to an earthquake or any other
|
18 | | disaster as defined in this Act. These resources will be |
19 | | made available
upon notifying the vendor of the disaster. |
20 | | Payment for the resources will
be in accordance with |
21 | | Section 7 of this Act. The Illinois Department of
Public |
22 | | Health shall determine which resources will be required |
23 | | and requested.
|
24 | | (11.5) In coordination with the Department of State |
25 | | Police, develop and
implement a community outreach program |
26 | | to promote awareness among the State's
parents and |
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1 | | children of child abduction prevention and response.
|
2 | | (12) Out of funds appropriated for these purposes, |
3 | | award capital and
non-capital grants to Illinois hospitals |
4 | | or health care facilities located
outside of a city with a |
5 | | population in excess of 1,000,000 to be used for
purposes |
6 | | that include, but are not limited to, preparing to respond |
7 | | to mass
casualties and disasters, maintaining and |
8 | | improving patient safety and
quality of care, and |
9 | | protecting the confidentiality of patient information.
No |
10 | | single grant for a capital expenditure shall exceed |
11 | | $300,000.
No single grant for a non-capital expenditure |
12 | | shall exceed $100,000.
In awarding such grants, preference |
13 | | shall be given to hospitals that serve
a significant |
14 | | number of Medicaid recipients, but do not qualify for
|
15 | | disproportionate share hospital adjustment payments under |
16 | | the Illinois Public
Aid Code. To receive such a grant, a |
17 | | hospital or health care facility must
provide funding of |
18 | | at least 50% of the cost of the project for which the grant
|
19 | | is being requested.
In awarding such grants the Illinois |
20 | | Emergency Management Agency shall consider
the |
21 | | recommendations of the Illinois Hospital Association.
|
22 | | (13) Do all other things necessary, incidental or |
23 | | appropriate
for the implementation of this Act.
|
24 | | (g) The Illinois Emergency Management Agency is authorized |
25 | | to make grants to various higher education institutions, |
26 | | public K-12 school districts, area vocational centers as |
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1 | | designated by the State Board of Education, inter-district |
2 | | special education cooperatives, regional safe schools, and |
3 | | nonpublic K-12 schools for safety and security improvements. |
4 | | For the purpose of this subsection (g), "higher education |
5 | | institution" means a public university, a public community |
6 | | college, or an independent, not-for-profit or for-profit |
7 | | higher education institution located in this State. Grants |
8 | | made under this subsection (g) shall be paid out of moneys |
9 | | appropriated for that purpose from the Build Illinois Bond |
10 | | Fund. The Illinois Emergency Management Agency shall adopt |
11 | | rules to implement this subsection (g). These rules may |
12 | | specify: (i) the manner of applying for grants; (ii) project |
13 | | eligibility requirements; (iii) restrictions on the use of |
14 | | grant moneys; (iv) the manner in which the various higher |
15 | | education institutions must account for the use of grant |
16 | | moneys; and (v) any other provision that the Illinois |
17 | | Emergency Management Agency determines to be necessary or |
18 | | useful for the administration of this subsection (g). |
19 | | (g-5) The Illinois Emergency Management Agency is |
20 | | authorized to make grants to not-for-profit organizations |
21 | | which are exempt from federal income taxation under section |
22 | | 501(c)(3) of the Federal Internal Revenue Code for eligible |
23 | | security improvements that assist the organization in |
24 | | preventing, preparing for, or responding to acts of terrorism. |
25 | | The Director shall establish procedures and forms by which |
26 | | applicants may apply for a grant and procedures for |
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1 | | distributing grants to recipients. The procedures shall |
2 | | require each applicant to do the following: |
3 | | (1) identify and substantiate prior threats or attacks |
4 | | by a terrorist organization, network, or cell against the |
5 | | not-for-profit organization; |
6 | | (2) indicate the symbolic or strategic value of one or |
7 | | more sites that renders the site a possible target of |
8 | | terrorism; |
9 | | (3) discuss potential consequences to the organization |
10 | | if the site is damaged, destroyed, or disrupted by a |
11 | | terrorist act; |
12 | | (4) describe how the grant will be used to integrate |
13 | | organizational preparedness with broader State and local |
14 | | preparedness efforts; |
15 | | (5) submit a vulnerability assessment conducted by |
16 | | experienced security, law enforcement, or military |
17 | | personnel, and a description of how the grant award will |
18 | | be used to address the vulnerabilities identified in the |
19 | | assessment; and |
20 | | (6) submit any other relevant information as may be |
21 | | required by the Director. |
22 | | The Agency is authorized to use funds appropriated for the |
23 | | grant program described in this subsection (g-5) to administer |
24 | | the program. |
25 | | (h) Except as provided in Section 17.5 of this Act, any |
26 | | moneys received by the Agency from donations or sponsorships |
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1 | | unrelated to a disaster shall be deposited in the Emergency |
2 | | Planning and Training Fund and used by the Agency, subject to |
3 | | appropriation, to effectuate planning and training activities. |
4 | | Any moneys received by the Agency from donations during a |
5 | | disaster and intended for disaster response or recovery shall |
6 | | be deposited into the Disaster Response and Recovery Fund and |
7 | | used for disaster response and recovery pursuant to the |
8 | | Disaster Relief Act. |
9 | | (i) The Illinois Emergency Management Agency may by rule |
10 | | assess and collect reasonable fees for attendance at |
11 | | Agency-sponsored conferences to enable the Agency to carry out |
12 | | the requirements of this Act. Any moneys received under this |
13 | | subsection shall be deposited in the Emergency Planning and |
14 | | Training Fund and used by the Agency, subject to |
15 | | appropriation, for planning and training activities. |
16 | | (j) The Illinois Emergency Management Agency is authorized |
17 | | to make grants to other State agencies, public universities, |
18 | | units of local government, and statewide mutual aid |
19 | | organizations to enhance statewide emergency preparedness and |
20 | | response. |
21 | | (Source: P.A. 100-444, eff. 1-1-18; 100-508, eff. 9-15-17; |
22 | | 100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1179, eff. |
23 | | 1-18-19.)
|
24 | | (30 ILCS 105/5.414 rep.) |
25 | | Section 3-46. The State Finance Act is amended by |
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1 | | repealing Section 5.414.
|
2 | | Section 3-50. The State Revenue Sharing Act is amended by |
3 | | changing Section 12 as follows:
|
4 | | (30 ILCS 115/12) (from Ch. 85, par. 616)
|
5 | | Sec. 12. Personal Property Tax Replacement Fund. There is |
6 | | hereby
created the Personal Property Tax Replacement Fund, a |
7 | | special fund in
the State Treasury into which shall be paid all |
8 | | revenue realized:
|
9 | | (a) all amounts realized from the additional personal |
10 | | property tax
replacement income tax imposed by subsections |
11 | | (c) and (d) of Section 201 of the
Illinois Income Tax Act, |
12 | | except for those amounts deposited into the Income Tax
|
13 | | Refund Fund pursuant to subsection (c) of Section 901 of |
14 | | the Illinois Income
Tax Act; and
|
15 | | (b) all amounts realized from the additional personal |
16 | | property replacement
invested capital taxes imposed by |
17 | | Section 2a.1 of the Messages Tax
Act, Section 2a.1 of the |
18 | | Gas Revenue Tax Act, Section 2a.1 of the Public
Utilities |
19 | | Revenue Act, and Section 3 of the Water Company Invested |
20 | | Capital
Tax Act, and amounts payable to the Department of |
21 | | Revenue under the
Telecommunications Infrastructure |
22 | | Maintenance Fee Act.
|
23 | | As soon as may be after the end of each month, the |
24 | | Department of Revenue
shall certify to the Treasurer and the |
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1 | | Comptroller the amount of all refunds
paid out of the General |
2 | | Revenue Fund through the preceding month on account
of |
3 | | overpayment of liability on taxes paid into the Personal |
4 | | Property Tax
Replacement Fund. Upon receipt of such |
5 | | certification, the Treasurer and
the Comptroller shall |
6 | | transfer the amount so certified from the Personal
Property |
7 | | Tax Replacement Fund into the General Revenue Fund.
|
8 | | The payments of revenue into the Personal Property Tax |
9 | | Replacement Fund
shall be used exclusively for distribution to |
10 | | taxing districts, regional offices and officials, and local |
11 | | officials as provided
in this Section and in the School Code, |
12 | | payment of the ordinary and contingent expenses of the |
13 | | Property Tax Appeal Board, payment of the expenses of the |
14 | | Department of Revenue incurred
in administering the collection |
15 | | and distribution of monies paid into the
Personal Property Tax |
16 | | Replacement Fund and transfers due to refunds to
taxpayers for |
17 | | overpayment of liability for taxes paid into the Personal
|
18 | | Property Tax Replacement Fund.
|
19 | | In addition, moneys in the Personal Property Tax
|
20 | | Replacement Fund may be used to pay any of the following: (i) |
21 | | salary, stipends, and additional compensation as provided by |
22 | | law for chief election clerks, county clerks, and county |
23 | | recorders; (ii) costs associated with regional offices of |
24 | | education and educational service centers; (iii) |
25 | | reimbursements payable by the State Board of Elections under |
26 | | Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the |
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1 | | Election Code; (iv) expenses of the Illinois Educational Labor |
2 | | Relations Board; and (v) salary, personal services, and |
3 | | additional compensation as provided by law for court reporters |
4 | | under the Court Reporters Act. |
5 | | As soon as may be after June 26, 1980 (the effective date |
6 | | of Public Act 81-1255),
the Department of Revenue shall |
7 | | certify to the Treasurer the amount of net
replacement revenue |
8 | | paid into the General Revenue Fund prior to that effective
|
9 | | date from the additional tax imposed by Section 2a.1 of the |
10 | | Messages Tax
Act; Section 2a.1 of the Gas Revenue Tax Act; |
11 | | Section 2a.1 of the Public
Utilities Revenue Act; Section 3 of |
12 | | the Water Company Invested Capital Tax Act;
amounts collected |
13 | | by the Department of Revenue under the Telecommunications |
14 | | Infrastructure Maintenance Fee Act; and the
additional |
15 | | personal
property tax replacement income tax imposed by
the |
16 | | Illinois Income Tax Act, as amended by Public
Act 81-1st |
17 | | Special Session-1. Net replacement revenue shall be defined as
|
18 | | the total amount paid into and remaining in the General |
19 | | Revenue Fund as a
result of those Acts minus the amount |
20 | | outstanding and obligated from the
General Revenue Fund in |
21 | | state vouchers or warrants prior to June 26, 1980 (the |
22 | | effective
date of Public Act 81-1255) as refunds to taxpayers |
23 | | for overpayment
of liability under those Acts.
|
24 | | All interest earned by monies accumulated in the Personal |
25 | | Property
Tax Replacement Fund shall be deposited in such Fund. |
26 | | All amounts allocated
pursuant to this Section are |
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1 | | appropriated on a continuing basis.
|
2 | | Prior to December 31, 1980, as soon as may be after the end |
3 | | of each quarter
beginning with the quarter ending December 31, |
4 | | 1979, and on and after
December 31, 1980, as soon as may be |
5 | | after January 1, March 1, April 1, May
1, July 1, August 1, |
6 | | October 1 and December 1 of each year, the Department
of |
7 | | Revenue shall allocate to each taxing district as defined in |
8 | | Section 1-150
of the Property Tax Code, in accordance with
the |
9 | | provisions of paragraph (2) of this Section the portion of the |
10 | | funds held
in the Personal Property Tax Replacement Fund which |
11 | | is required to be
distributed, as provided in paragraph (1), |
12 | | for each quarter. Provided,
however, under no circumstances |
13 | | shall any taxing district during each of the
first two years of |
14 | | distribution of the taxes imposed by Public Act 81-1st Special |
15 | | Session-1 be entitled to an annual allocation which is less |
16 | | than the funds such
taxing district collected from the 1978 |
17 | | personal property tax. Provided further
that under no |
18 | | circumstances shall any taxing district during the third year |
19 | | of
distribution of the taxes imposed by Public Act 81-1st |
20 | | Special Session-1 receive less
than 60% of the funds such |
21 | | taxing district collected from the 1978 personal
property tax. |
22 | | In the event that the total of the allocations made as above
|
23 | | provided for all taxing districts, during either of such 3 |
24 | | years, exceeds the
amount available for distribution the |
25 | | allocation of each taxing district shall
be proportionately |
26 | | reduced. Except as provided in Section 13 of this Act, the
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1 | | Department shall then certify, pursuant to appropriation, such |
2 | | allocations to
the State Comptroller who shall pay over to the |
3 | | several taxing districts the
respective amounts allocated to |
4 | | them.
|
5 | | Any township which receives an allocation based in whole |
6 | | or in part upon
personal property taxes which it levied |
7 | | pursuant to Section 6-507 or 6-512
of the Illinois Highway |
8 | | Code and which was previously
required to be paid
over to a |
9 | | municipality shall immediately pay over to that municipality a
|
10 | | proportionate share of the personal property replacement funds |
11 | | which such
township receives.
|
12 | | Any municipality or township, other than a municipality |
13 | | with a population
in excess of 500,000, which receives an |
14 | | allocation based in whole or in
part on personal property |
15 | | taxes which it levied pursuant to Sections 3-1,
3-4 and 3-6 of |
16 | | the Illinois Local Library Act and which was
previously
|
17 | | required to be paid over to a public library shall immediately |
18 | | pay over
to that library a proportionate share of the personal |
19 | | property tax replacement
funds which such municipality or |
20 | | township receives; provided that if such
a public library has |
21 | | converted to a library organized under the Illinois
Public |
22 | | Library District Act, regardless of whether such conversion |
23 | | has
occurred on, after or before January 1, 1988, such |
24 | | proportionate share
shall be immediately paid over to the |
25 | | library district which maintains and
operates the library. |
26 | | However, any library that has converted prior to January
1, |
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1 | | 1988, and which hitherto has not received the personal |
2 | | property tax
replacement funds, shall receive such funds |
3 | | commencing on January 1, 1988.
|
4 | | Any township which receives an allocation based in whole |
5 | | or in part on
personal property taxes which it levied pursuant |
6 | | to Section 1c of the Public
Graveyards Act and which taxes were |
7 | | previously required to be paid
over to or used for such public |
8 | | cemetery or cemeteries shall immediately
pay over to or use |
9 | | for such public cemetery or cemeteries a proportionate
share |
10 | | of the personal property tax replacement funds which the |
11 | | township
receives.
|
12 | | Any taxing district which receives an allocation based in |
13 | | whole or in
part upon personal property taxes which it levied |
14 | | for another
governmental body or school district in Cook |
15 | | County in 1976 or for
another governmental body or school |
16 | | district in the remainder of the
State in 1977 shall |
17 | | immediately pay over to that governmental body or
school |
18 | | district the amount of personal property replacement funds |
19 | | which
such governmental body or school district would receive |
20 | | directly under
the provisions of paragraph (2) of this |
21 | | Section, had it levied its own
taxes.
|
22 | | (1) The portion of the Personal Property Tax |
23 | | Replacement Fund required to
be
distributed as of the time |
24 | | allocation is required to be made shall be the
amount |
25 | | available in such Fund as of the time allocation is |
26 | | required to be made.
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1 | | The amount available for distribution shall be the |
2 | | total amount in the
fund at such time minus the necessary |
3 | | administrative and other authorized expenses as limited
by |
4 | | the appropriation and the amount determined by: (a) $2.8 |
5 | | million for
fiscal year 1981; (b) for fiscal year 1982, |
6 | | .54% of the funds distributed
from the fund during the |
7 | | preceding fiscal year; (c) for fiscal year 1983
through |
8 | | fiscal year 1988, .54% of the funds distributed from the |
9 | | fund during
the preceding fiscal year less .02% of such |
10 | | fund for fiscal year 1983 and
less .02% of such funds for |
11 | | each fiscal year thereafter; (d) for fiscal
year 1989 |
12 | | through fiscal year 2011 no more than 105% of the actual |
13 | | administrative expenses
of the prior fiscal year; (e) for |
14 | | fiscal year 2012 and beyond, a sufficient amount to pay |
15 | | (i) stipends, additional compensation, salary |
16 | | reimbursements, and other amounts directed to be paid out |
17 | | of this Fund for local officials as authorized or required |
18 | | by statute and (ii) the ordinary and contingent expenses |
19 | | of the Property Tax Appeal Board and the expenses of the |
20 | | Department of Revenue incurred in administering the |
21 | | collection and distribution of moneys paid into the Fund; |
22 | | (f) for fiscal years 2012 and 2013 only, a sufficient |
23 | | amount to pay stipends, additional compensation, salary |
24 | | reimbursements, and other amounts directed to be paid out |
25 | | of this Fund for regional offices and officials as |
26 | | authorized or required by statute; or (g) for fiscal years |
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1 | | 2018 through 2022 2021 only, a sufficient amount to pay |
2 | | amounts directed to be paid out of this Fund for public |
3 | | community college base operating grants and local health |
4 | | protection grants to certified local health departments as |
5 | | authorized or required by appropriation or statute. Such |
6 | | portion of the fund shall be determined after
the transfer |
7 | | into the General Revenue Fund due to refunds, if any, paid
|
8 | | from the General Revenue Fund during the preceding |
9 | | quarter. If at any time,
for any reason, there is |
10 | | insufficient amount in the Personal Property
Tax |
11 | | Replacement Fund for payments for regional offices and |
12 | | officials or local officials or payment of costs of |
13 | | administration or for transfers
due to refunds at the end |
14 | | of any particular month, the amount of such
insufficiency |
15 | | shall be carried over for the purposes of payments for |
16 | | regional offices and officials, local officials, transfers |
17 | | into the
General Revenue Fund, and costs of administration |
18 | | to the
following month or months. Net replacement revenue |
19 | | held, and defined above,
shall be transferred by the |
20 | | Treasurer and Comptroller to the Personal Property
Tax |
21 | | Replacement Fund within 10 days of such certification.
|
22 | | (2) Each quarterly allocation shall first be |
23 | | apportioned in the
following manner: 51.65% for taxing |
24 | | districts in Cook County and 48.35%
for taxing districts |
25 | | in the remainder of the State.
|
26 | | The Personal Property Replacement Ratio of each taxing |
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1 | | district
outside Cook County shall be the ratio which the Tax |
2 | | Base of that taxing
district bears to the Downstate Tax Base. |
3 | | The Tax Base of each taxing
district outside of Cook County is |
4 | | the personal property tax collections
for that taxing district |
5 | | for the 1977 tax year. The Downstate Tax Base
is the personal |
6 | | property tax collections for all taxing districts in the
State |
7 | | outside of Cook County for the 1977 tax year. The Department of
|
8 | | Revenue shall have authority to review for accuracy and |
9 | | completeness the
personal property tax collections for each |
10 | | taxing district outside Cook
County for the 1977 tax year.
|
11 | | The Personal Property Replacement Ratio of each Cook |
12 | | County taxing
district shall be the ratio which the Tax Base of |
13 | | that taxing district
bears to the Cook County Tax Base. The Tax |
14 | | Base of each Cook County
taxing district is the personal |
15 | | property tax collections for that taxing
district for the 1976 |
16 | | tax year. The Cook County Tax Base is the
personal property tax |
17 | | collections for all taxing districts in Cook
County for the |
18 | | 1976 tax year. The Department of Revenue shall have
authority |
19 | | to review for accuracy and completeness the personal property |
20 | | tax
collections for each taxing district within Cook County |
21 | | for the 1976 tax year.
|
22 | | For all purposes of this Section 12, amounts paid to a |
23 | | taxing district
for such tax years as may be applicable by a |
24 | | foreign corporation under the
provisions of Section 7-202 of |
25 | | the Public Utilities Act, as amended,
shall be deemed to be |
26 | | personal property taxes collected by such taxing district
for |
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1 | | such tax years as may be applicable. The Director shall |
2 | | determine from the
Illinois Commerce Commission, for any tax |
3 | | year as may be applicable, the
amounts so paid by any such |
4 | | foreign corporation to any and all taxing
districts. The |
5 | | Illinois Commerce Commission shall furnish such information to
|
6 | | the Director. For all purposes of this Section 12, the |
7 | | Director shall deem such
amounts to be collected personal |
8 | | property taxes of each such taxing district
for the applicable |
9 | | tax year or years.
|
10 | | Taxing districts located both in Cook County and in one or |
11 | | more other
counties shall receive both a Cook County |
12 | | allocation and a Downstate
allocation determined in the same |
13 | | way as all other taxing districts.
|
14 | | If any taxing district in existence on July 1, 1979 ceases |
15 | | to exist,
or discontinues its operations, its Tax Base shall |
16 | | thereafter be deemed
to be zero. If the powers, duties and |
17 | | obligations of the discontinued
taxing district are assumed by |
18 | | another taxing district, the Tax Base of
the discontinued |
19 | | taxing district shall be added to the Tax Base of the
taxing |
20 | | district assuming such powers, duties and obligations.
|
21 | | If two or more taxing districts in existence on July 1, |
22 | | 1979, or a
successor or successors thereto shall consolidate |
23 | | into one taxing
district, the Tax Base of such consolidated |
24 | | taxing district shall be the
sum of the Tax Bases of each of |
25 | | the taxing districts which have consolidated.
|
26 | | If a single taxing district in existence on July 1, 1979, |
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1 | | or a
successor or successors thereto shall be divided into two |
2 | | or more
separate taxing districts, the tax base of the taxing |
3 | | district so
divided shall be allocated to each of the |
4 | | resulting taxing districts in
proportion to the then current |
5 | | equalized assessed value of each resulting
taxing district.
|
6 | | If a portion of the territory of a taxing district is |
7 | | disconnected
and annexed to another taxing district of the |
8 | | same type, the Tax Base of
the taxing district from which |
9 | | disconnection was made shall be reduced
in proportion to the |
10 | | then current equalized assessed value of the disconnected
|
11 | | territory as compared with the then current equalized assessed |
12 | | value within the
entire territory of the taxing district prior |
13 | | to disconnection, and the
amount of such reduction shall be |
14 | | added to the Tax Base of the taxing
district to which |
15 | | annexation is made.
|
16 | | If a community college district is created after July 1, |
17 | | 1979,
beginning on January 1, 1996 (the effective date of |
18 | | Public Act 89-327), its Tax Base
shall be 3.5% of the sum of |
19 | | the personal property tax collected for the
1977 tax year |
20 | | within the territorial jurisdiction of the district.
|
21 | | The amounts allocated and paid to taxing districts |
22 | | pursuant to
the provisions of Public Act 81-1st Special |
23 | | Session-1 shall be deemed to be
substitute revenues for the |
24 | | revenues derived from taxes imposed on
personal property |
25 | | pursuant to the provisions of the "Revenue Act of
1939" or "An |
26 | | Act for the assessment and taxation of private car line
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1 | | companies", approved July 22, 1943, as amended, or Section 414 |
2 | | of the
Illinois Insurance Code, prior to the abolition of such |
3 | | taxes and shall
be used for the same purposes as the revenues |
4 | | derived from ad valorem
taxes on real estate.
|
5 | | Monies received by any taxing districts from the Personal |
6 | | Property
Tax Replacement Fund shall be first applied toward |
7 | | payment of the proportionate
amount of debt service which was |
8 | | previously levied and collected from
extensions against |
9 | | personal property on bonds outstanding as of December 31,
1978 |
10 | | and next applied toward payment of the proportionate share of |
11 | | the pension
or retirement obligations of the taxing district |
12 | | which were previously levied
and collected from extensions |
13 | | against personal property. For each such
outstanding bond |
14 | | issue, the County Clerk shall determine the percentage of the
|
15 | | debt service which was collected from extensions against real |
16 | | estate in the
taxing district for 1978 taxes payable in 1979, |
17 | | as related to the total amount
of such levies and collections |
18 | | from extensions against both real and personal
property. For |
19 | | 1979 and subsequent years' taxes, the County Clerk shall levy
|
20 | | and extend taxes against the real estate of each taxing |
21 | | district which will
yield the said percentage or percentages |
22 | | of the debt service on such
outstanding bonds. The balance of |
23 | | the amount necessary to fully pay such debt
service shall |
24 | | constitute a first and prior lien upon the monies
received by |
25 | | each such taxing district through the Personal Property Tax
|
26 | | Replacement Fund and shall be first applied or set aside for |
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1 | | such purpose.
In counties having fewer than 3,000,000 |
2 | | inhabitants, the amendments to
this paragraph as made by |
3 | | Public Act 81-1255 shall be first
applicable to 1980 taxes to |
4 | | be collected in 1981.
|
5 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
6 | | 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
|
7 | | Section 3-55. The General Obligation Bond Act is amended |
8 | | by changing Section 16 as follows:
|
9 | | (30 ILCS 330/16) (from Ch. 127, par. 666)
|
10 | | Sec. 16. Refunding Bonds. The State of Illinois is |
11 | | authorized to issue,
sell, and provide for the retirement of |
12 | | General Obligation Bonds of the State
of Illinois in the |
13 | | amount of $4,839,025,000, at any time and
from time to time |
14 | | outstanding, for the purpose of refunding
any State of |
15 | | Illinois general obligation Bonds then outstanding, including
|
16 | | (i) the payment of any redemption premium thereon, (ii) any |
17 | | reasonable expenses of
such refunding, (iii) any interest |
18 | | accrued or to accrue to the earliest
or any subsequent date of |
19 | | redemption or maturity of such outstanding
Bonds, (iv) for |
20 | | fiscal year 2019 only, any necessary payments to providers of |
21 | | interest rate exchange agreements in connection with the |
22 | | termination of such agreements by the State in connection with |
23 | | the refunding, and (v) any interest to accrue to the first |
24 | | interest payment on the
refunding Bonds; provided that all |
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1 | | non-refunding Bonds in an issue that includes
refunding Bonds |
2 | | shall mature no later
than the final maturity date of Bonds |
3 | | being refunded; provided that no refunding Bonds shall be |
4 | | offered for sale unless the net present value of debt service |
5 | | savings to be achieved by the issuance of the refunding Bonds |
6 | | is 3% or more of the principal amount of the refunding Bonds to |
7 | | be issued; and further provided that, except for refunding |
8 | | Bonds sold in fiscal year 2009, 2010, 2011, 2017, 2018, or |
9 | | 2019, or 2022, the maturities of the refunding Bonds shall not |
10 | | extend beyond the maturities of the Bonds they refund, so that |
11 | | for each fiscal year in the maturity schedule of a particular |
12 | | issue of refunding Bonds, the total amount of refunding |
13 | | principal maturing and redemption amounts due in that fiscal |
14 | | year and all prior fiscal years in that schedule shall be |
15 | | greater than or equal to the total amount of refunded |
16 | | principal and redemption amounts that had been due over that |
17 | | year and all prior fiscal years prior to the refunding.
|
18 | | The Governor shall notify the State Treasurer and
|
19 | | Comptroller of such refunding. The proceeds received from the |
20 | | sale
of refunding Bonds shall be used for the retirement at |
21 | | maturity or
redemption of such outstanding Bonds on any |
22 | | maturity or redemption date
and, pending such use, shall be |
23 | | placed in escrow, subject to such terms and
conditions as |
24 | | shall be provided for in the Bond Sale Order relating to the
|
25 | | Refunding Bonds. Proceeds not needed for deposit in an escrow |
26 | | account shall
be deposited in the General Obligation Bond |
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1 | | Retirement and Interest Fund.
This Act shall constitute an |
2 | | irrevocable and continuing appropriation of all
amounts |
3 | | necessary to establish an escrow account for the purpose of |
4 | | refunding
outstanding general obligation Bonds and to pay the |
5 | | reasonable expenses of such
refunding and of the issuance and |
6 | | sale of the refunding Bonds. Any such
escrowed proceeds may be |
7 | | invested and reinvested
in direct obligations of the United |
8 | | States of America, maturing at such
time or times as shall be |
9 | | appropriate to assure the
prompt payment, when due, of the |
10 | | principal of and interest and redemption
premium, if any,
on |
11 | | the refunded Bonds. After the terms of the escrow have been |
12 | | fully
satisfied, any remaining balance of such proceeds and |
13 | | interest, income and
profits earned or realized on the |
14 | | investments thereof shall be paid into
the General Revenue |
15 | | Fund. The liability of the State upon the Bonds shall
|
16 | | continue, provided that the holders thereof shall thereafter |
17 | | be entitled to
payment only out of the moneys deposited in the |
18 | | escrow account.
|
19 | | Except as otherwise herein provided in this Section, such |
20 | | refunding Bonds
shall in all other respects be subject to the |
21 | | terms and conditions of this Act.
|
22 | | (Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17; |
23 | | 100-587, eff. 6-4-18.)
|
24 | | Section 3-60. The Metropolitan Civic Center Support Act is |
25 | | amended by changing Section 5 and by adding Sections 20 and 21 |
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1 | | as follows:
|
2 | | (30 ILCS 355/5) (from Ch. 85, par. 1395)
|
3 | | Sec. 5. To the extent that moneys in the MEAOB Fund, in the |
4 | | opinion of the
Governor
and the Director of the
Governor's |
5 | | Office of Management and Budget, are in excess of 125% of
the |
6 | | maximum debt service in any fiscal year, the Governor shall |
7 | | notify the
Comptroller and the State
Treasurer of that fact, |
8 | | who upon receipt of such notification shall transfer
the
|
9 | | excess moneys from the MEAOB Fund to the General Revenue Fund. |
10 | | By June 30, 2021, the State Comptroller shall direct and the |
11 | | State Treasurer shall transfer any remaining balance from the |
12 | | MEAOB Fund into the General Revenue Fund. Upon completion of |
13 | | the transfer of the remaining balance, the MEAOB Fund is |
14 | | dissolved, and any future deposits due to that Fund and any |
15 | | outstanding obligations or liabilities of that Fund pass to |
16 | | the General Revenue Fund.
|
17 | | (Source: P.A. 94-793, eff. 5-19-06.)
|
18 | | (30 ILCS 355/20 new) |
19 | | Sec. 20. Transfers. By June 30, 2021, the State |
20 | | Comptroller shall direct and the State Treasurer shall |
21 | | transfer any remaining balance from the Illinois Civic Center |
22 | | Bond Retirement and Interest Fund into the General Obligation |
23 | | Bond Retirement and Interest Fund. Upon completion of the |
24 | | transfers, the Illinois Civic Center Bond Retirement and |
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1 | | Interest Fund and the Illinois Civic Center Bond Fund are |
2 | | dissolved.
|
3 | | (30 ILCS 355/21 new) |
4 | | Sec. 21. Repealer. This Act is repealed July 1, 2021.
|
5 | | Section 3-65. The Build Illinois Bond Act is amended by |
6 | | changing Section 15 as follows:
|
7 | | (30 ILCS 425/15) (from Ch. 127, par. 2815)
|
8 | | Sec. 15. Refunding Bonds. Refunding Bonds are hereby |
9 | | authorized for
the purpose of refunding any outstanding Bonds, |
10 | | including the payment of
any redemption premium thereon, any |
11 | | reasonable expenses of such refunding,
and any interest |
12 | | accrued or to accrue to the earliest or any subsequent
date of |
13 | | redemption or maturity of outstanding Bonds; provided that all |
14 | | non-refunding Bonds in an issue that includes
refunding Bonds |
15 | | shall mature no later than the final maturity date of Bonds
|
16 | | being refunded; provided that no refunding Bonds shall be |
17 | | offered for sale unless the net present value of debt service |
18 | | savings to be achieved by the issuance of the refunding Bonds |
19 | | is 3% or more of the principal amount of the refunding Bonds to |
20 | | be issued; and further provided that, except for refunding |
21 | | Bonds sold in fiscal years year 2009, 2010, 2011, 2017, 2018, |
22 | | or 2019, or 2022 the maturities of the refunding Bonds shall |
23 | | not extend beyond the maturities of the Bonds they refund, so |
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1 | | that for each fiscal year in the maturity schedule of a |
2 | | particular issue of refunding Bonds, the total amount of |
3 | | refunding principal maturing and redemption amounts due in |
4 | | that fiscal year and all prior fiscal years in that schedule |
5 | | shall be greater than or equal to the total amount of refunded |
6 | | principal and redemption amounts that had been due over that |
7 | | year and all prior fiscal years prior to the refunding.
|
8 | | Refunding Bonds may be sold in such amounts and at such |
9 | | times, as
directed by the Governor upon
recommendation by the |
10 | | Director of the
Governor's Office of Management and Budget. |
11 | | The Governor
shall notify the State Treasurer and
Comptroller |
12 | | of such refunding. The proceeds received from the sale of
|
13 | | refunding Bonds shall be used
for the retirement at maturity |
14 | | or redemption of such outstanding Bonds on
any maturity or |
15 | | redemption date and, pending such use, shall be placed in
|
16 | | escrow, subject to such terms and conditions as shall be |
17 | | provided for in
the Bond Sale Order relating to the refunding |
18 | | Bonds. This Act shall
constitute an irrevocable and continuing
|
19 | | appropriation of all amounts necessary to establish an escrow |
20 | | account for
the purpose of refunding outstanding Bonds and to |
21 | | pay the reasonable
expenses of such refunding and of the |
22 | | issuance and sale of the refunding
Bonds. Any such escrowed |
23 | | proceeds may be invested and
reinvested in direct obligations |
24 | | of the United States of America, maturing
at such time or times |
25 | | as shall be appropriate to assure the prompt payment,
when |
26 | | due,
of the principal of and interest and redemption premium, |
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1 | | if any, on the
refunded Bonds. After the terms of the escrow |
2 | | have been fully satisfied,
any remaining balance of such |
3 | | proceeds and interest, income and profits
earned or realized |
4 | | on the investments thereof shall be paid into the
General |
5 | | Revenue Fund. The liability of the State upon the refunded |
6 | | Bonds
shall continue, provided that the holders thereof shall |
7 | | thereafter be
entitled to payment only out of the moneys |
8 | | deposited in the escrow account
and the refunded Bonds shall |
9 | | be deemed paid, discharged and no longer to be
outstanding.
|
10 | | Except as otherwise herein provided in this Section, such |
11 | | refunding Bonds
shall in all other respects be issued pursuant |
12 | | to and subject to the terms
and conditions of this Act and |
13 | | shall be secured by and payable from only the
funds and sources |
14 | | which are provided under this Act.
|
15 | | (Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17; |
16 | | 100-587, eff. 6-4-18.)
|
17 | | Section 3-70. The Illinois Coal Technology Development |
18 | | Assistance Act is amended by changing Section 3 as follows:
|
19 | | (30 ILCS 730/3) (from Ch. 96 1/2, par. 8203)
|
20 | | Sec. 3. Transfers to Coal Technology Development |
21 | | Assistance Fund. |
22 | | (a) As soon
as may be practicable after the first day of |
23 | | each month, the Department of
Revenue shall certify to the |
24 | | Treasurer an amount equal to 1/64 of the revenue
realized from |
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1 | | the tax imposed by the Electricity Excise Tax Law, Section 2
of |
2 | | the Public Utilities Revenue Act,
Section 2 of the Messages |
3 | | Tax Act, and Section 2 of the Gas Revenue Tax Act,
during the |
4 | | preceding month. Upon receipt of the certification, the |
5 | | Treasurer
shall transfer the amount shown on such |
6 | | certification from the General Revenue
Fund to the Coal |
7 | | Technology Development Assistance Fund, which is hereby
|
8 | | created as a special fund in the State treasury, except that no |
9 | | transfer shall
be made in any month in which the Fund has |
10 | | reached the following balance:
|
11 | | (1) (Blank).
|
12 | | (2) (Blank).
|
13 | | (3) (Blank).
|
14 | | (4) (Blank). |
15 | | (5) (Blank). |
16 | | (6) Expect as otherwise provided in subsection (b), |
17 | | during fiscal year 2006 and each fiscal year thereafter, |
18 | | an amount equal to the sum of $10,000,000 plus additional |
19 | | moneys
deposited into the Coal Technology Development |
20 | | Assistance Fund from the
Renewable Energy Resources and |
21 | | Coal Technology Development Assistance Charge
under |
22 | | Section 6.5 of the Renewable Energy, Energy Efficiency, |
23 | | and Coal
Resources Development Law of 1997.
|
24 | | (b) During fiscal years 2019 through 2022 2021 only, the |
25 | | Treasurer shall make no transfers from the General Revenue |
26 | | Fund to the Coal Technology Development Assistance Fund. |
|
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1 | | (Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19; |
2 | | 101-636, eff. 6-10-20.)
|
3 | | Section 3-75. The Small Business Development Act is |
4 | | amended by changing Section 9-10 as follows:
|
5 | | (30 ILCS 750/9-10) (from Ch. 127, par. 2709-10)
|
6 | | Sec. 9-10. Federal Programs. |
7 | | (a) The Department is
authorized to accept and expend |
8 | | federal moneys monies pursuant to
this Article except that the |
9 | | terms and conditions hereunder
which are inconsistent with , or |
10 | | prohibited by , or more restrictive than the federal
|
11 | | authorization under which such moneys monies are made |
12 | | available
shall not apply with respect to the expenditure of |
13 | | such
moneys monies . |
14 | | (b) The Department is authorized to receive and expend |
15 | | federal funds made available pursuant to the federal State |
16 | | Small Business Credit Initiative Act of 2010 as amended by |
17 | | Section 3301 of the federal American Rescue Plan Act of 2021, |
18 | | enacted in response to the COVID-19 public health emergency. |
19 | | (1) Such funds may be deposited into the State Small |
20 | | Business Credit Initiative Fund and may be used by the |
21 | | Department, subject to appropriation, for any permitted |
22 | | purposes in accordance with the federal State Small |
23 | | Business Credit Initiative Act of 2010 as amended by |
24 | | Section 3301 of the federal American Rescue Plan Act of |
|
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1 | | 2021 and any related federal guidance. |
2 | | (2) Permitted purposes include to provide support to |
3 | | small businesses responding to and recovering from the |
4 | | economic effects of the COVID–19 pandemic, to ensure |
5 | | business enterprises owned and controlled by socially and |
6 | | economically disadvantaged individuals have access to |
7 | | credit and investments, to provide technical assistance to |
8 | | help small businesses applying for various support |
9 | | programs, and to pay reasonable costs of administering the |
10 | | initiative. |
11 | | (3) Terms such as "business enterprise owned and |
12 | | controlled by socially and economically disadvantaged |
13 | | individuals", "socially and economically disadvantaged |
14 | | individual" and "very small business", and any other terms |
15 | | defined in the federal State Small Business Credit |
16 | | Initiative Act of 2010 as amended by Section 3301 of the |
17 | | federal American Rescue Plan Act of 2021 and any related |
18 | | federal guidance, have the same meaning for purposes of |
19 | | the Department's implementation of this initiative. The |
20 | | term "small business" includes both for-profit and |
21 | | not-for-profit business enterprises to the extent |
22 | | permitted by federal law and guidance. |
23 | | (4) The Department may use such funds to enter into |
24 | | technical assistance agreements and other agreements with |
25 | | both for-profit and not-for-profit business enterprises |
26 | | and may provide technical assistance to small businesses |
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|
1 | | to the extent permitted by federal law and guidance.
|
2 | | (Source: P.A. 84-109.)
|
3 | | Section 3-80. The Illinois Income Tax Act is amended by |
4 | | changing Section 901 as follows:
|
5 | | (35 ILCS 5/901)
|
6 | | (Text of Section without the changes made by P.A. 101-8, |
7 | | which did not take effect (see Section 99 of P.A. 101-8)) |
8 | | Sec. 901. Collection authority. |
9 | | (a) In general. The Department shall collect the taxes |
10 | | imposed by this Act. The Department
shall collect certified |
11 | | past due child support amounts under Section 2505-650
of the |
12 | | Department of Revenue Law of the
Civil Administrative Code of |
13 | | Illinois. Except as
provided in subsections (b), (c), (e), |
14 | | (f), (g), and (h) of this Section, money collected
pursuant to |
15 | | subsections (a) and (b) of Section 201 of this Act shall be
|
16 | | paid into the General Revenue Fund in the State treasury; |
17 | | money
collected pursuant to subsections (c) and (d) of Section |
18 | | 201 of this Act
shall be paid into the Personal Property Tax |
19 | | Replacement Fund, a special
fund in the State Treasury; and |
20 | | money collected under Section 2505-650 of the
Department of |
21 | | Revenue Law of the
Civil Administrative Code of Illinois shall |
22 | | be paid
into the
Child Support Enforcement Trust Fund, a |
23 | | special fund outside the State
Treasury, or
to the State
|
24 | | Disbursement Unit established under Section 10-26 of the |
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1 | | Illinois Public Aid
Code, as directed by the Department of |
2 | | Healthcare and Family Services. |
3 | | (b) Local Government Distributive Fund. Beginning August |
4 | | 1, 2017, the Treasurer shall transfer each month from the |
5 | | General Revenue Fund to the Local Government Distributive Fund |
6 | | an amount equal to the sum of (i) 6.06% (10% of the ratio of |
7 | | the 3% individual income tax rate prior to 2011 to the 4.95% |
8 | | individual income tax rate after July 1, 2017) of the net |
9 | | revenue realized from the tax imposed by subsections (a) and |
10 | | (b) of Section 201 of this Act upon individuals, trusts, and |
11 | | estates during the preceding month and (ii) 6.85% (10% of the |
12 | | ratio of the 4.8% corporate income tax rate prior to 2011 to |
13 | | the 7% corporate income tax rate after July 1, 2017) of the net |
14 | | revenue realized from the tax imposed by subsections (a) and |
15 | | (b) of Section 201 of this Act upon corporations during the |
16 | | preceding month. Net revenue realized for a month shall be |
17 | | defined as the
revenue from the tax imposed by subsections (a) |
18 | | and (b) of Section 201 of this
Act which is deposited in the |
19 | | General Revenue Fund, the Education Assistance
Fund, the |
20 | | Income Tax Surcharge Local Government Distributive Fund, the |
21 | | Fund for the Advancement of Education, and the Commitment to |
22 | | Human Services Fund during the
month minus the amount paid out |
23 | | of the General Revenue Fund in State warrants
during that same |
24 | | month as refunds to taxpayers for overpayment of liability
|
25 | | under the tax imposed by subsections (a) and (b) of Section 201 |
26 | | of this Act. |
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1 | | Notwithstanding any provision of law to the contrary, |
2 | | beginning on July 6, 2017 (the effective date of Public Act |
3 | | 100-23), those amounts required under this subsection (b) to |
4 | | be transferred by the Treasurer into the Local Government |
5 | | Distributive Fund from the General Revenue Fund shall be |
6 | | directly deposited into the Local Government Distributive Fund |
7 | | as the revenue is realized from the tax imposed by subsections |
8 | | (a) and (b) of Section 201 of this Act. |
9 | | For State fiscal year 2020 only, notwithstanding any |
10 | | provision of law to the contrary, the total amount of revenue |
11 | | and deposits under this Section attributable to revenues |
12 | | realized during State fiscal year 2020 shall be reduced by 5%. |
13 | | (c) Deposits Into Income Tax Refund Fund. |
14 | | (1) Beginning on January 1, 1989 and thereafter, the |
15 | | Department shall
deposit a percentage of the amounts |
16 | | collected pursuant to subsections (a)
and (b)(1), (2), and |
17 | | (3) of Section 201 of this Act into a fund in the State
|
18 | | treasury known as the Income Tax Refund Fund. Beginning |
19 | | with State fiscal year 1990 and for each fiscal year
|
20 | | thereafter, the percentage deposited into the Income Tax |
21 | | Refund Fund during a
fiscal year shall be the Annual |
22 | | Percentage. For fiscal year 2011, the Annual Percentage |
23 | | shall be 8.75%. For fiscal year 2012, the Annual |
24 | | Percentage shall be 8.75%. For fiscal year 2013, the |
25 | | Annual Percentage shall be 9.75%. For fiscal year 2014, |
26 | | the Annual Percentage shall be 9.5%. For fiscal year 2015, |
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1 | | the Annual Percentage shall be 10%. For fiscal year 2018, |
2 | | the Annual Percentage shall be 9.8%. For fiscal year 2019, |
3 | | the Annual Percentage shall be 9.7%. For fiscal year 2020, |
4 | | the Annual Percentage shall be 9.5%. For fiscal year 2021, |
5 | | the Annual Percentage shall be 9%. For fiscal year 2022, |
6 | | the Annual Percentage shall be 9.25%. For all other
fiscal |
7 | | years, the
Annual Percentage shall be calculated as a |
8 | | fraction, the numerator of which
shall be the amount of |
9 | | refunds approved for payment by the Department during
the |
10 | | preceding fiscal year as a result of overpayment of tax |
11 | | liability under
subsections (a) and (b)(1), (2), and (3) |
12 | | of Section 201 of this Act plus the
amount of such refunds |
13 | | remaining approved but unpaid at the end of the
preceding |
14 | | fiscal year, minus the amounts transferred into the Income |
15 | | Tax
Refund Fund from the Tobacco Settlement Recovery Fund, |
16 | | and
the denominator of which shall be the amounts which |
17 | | will be collected pursuant
to subsections (a) and (b)(1), |
18 | | (2), and (3) of Section 201 of this Act during
the |
19 | | preceding fiscal year; except that in State fiscal year |
20 | | 2002, the Annual
Percentage shall in no event exceed 7.6%. |
21 | | The Director of Revenue shall
certify the Annual |
22 | | Percentage to the Comptroller on the last business day of
|
23 | | the fiscal year immediately preceding the fiscal year for |
24 | | which it is to be
effective. |
25 | | (2) Beginning on January 1, 1989 and thereafter, the |
26 | | Department shall
deposit a percentage of the amounts |
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| | SB2017 Enrolled | - 144 - | LRB102 16155 CPF 22006 b |
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1 | | collected pursuant to subsections (a)
and (b)(6), (7), and |
2 | | (8), (c) and (d) of Section 201
of this Act into a fund in |
3 | | the State treasury known as the Income Tax
Refund Fund. |
4 | | Beginning
with State fiscal year 1990 and for each fiscal |
5 | | year thereafter, the
percentage deposited into the Income |
6 | | Tax Refund Fund during a fiscal year
shall be the Annual |
7 | | Percentage. For fiscal year 2011, the Annual Percentage |
8 | | shall be 17.5%. For fiscal year 2012, the Annual |
9 | | Percentage shall be 17.5%. For fiscal year 2013, the |
10 | | Annual Percentage shall be 14%. For fiscal year 2014, the |
11 | | Annual Percentage shall be 13.4%. For fiscal year 2015, |
12 | | the Annual Percentage shall be 14%. For fiscal year 2018, |
13 | | the Annual Percentage shall be 17.5%. For fiscal year |
14 | | 2019, the Annual Percentage shall be 15.5%. For fiscal |
15 | | year 2020, the Annual Percentage shall be 14.25%. For |
16 | | fiscal year 2021, the Annual Percentage shall be 14%. For |
17 | | fiscal year 2022, the Annual Percentage shall be 15%. For |
18 | | all other fiscal years, the Annual
Percentage shall be |
19 | | calculated
as a fraction, the numerator of which shall be |
20 | | the amount of refunds
approved for payment by the |
21 | | Department during the preceding fiscal year as
a result of |
22 | | overpayment of tax liability under subsections (a) and |
23 | | (b)(6),
(7), and (8), (c) and (d) of Section 201 of this |
24 | | Act plus the
amount of such refunds remaining approved but |
25 | | unpaid at the end of the
preceding fiscal year, and the |
26 | | denominator of
which shall be the amounts which will be |
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1 | | collected pursuant to subsections (a)
and (b)(6), (7), and |
2 | | (8), (c) and (d) of Section 201 of this Act during the
|
3 | | preceding fiscal year; except that in State fiscal year |
4 | | 2002, the Annual
Percentage shall in no event exceed 23%. |
5 | | The Director of Revenue shall
certify the Annual |
6 | | Percentage to the Comptroller on the last business day of
|
7 | | the fiscal year immediately preceding the fiscal year for |
8 | | which it is to be
effective. |
9 | | (3) The Comptroller shall order transferred and the |
10 | | Treasurer shall
transfer from the Tobacco Settlement |
11 | | Recovery Fund to the Income Tax Refund
Fund (i) |
12 | | $35,000,000 in January, 2001, (ii) $35,000,000 in January, |
13 | | 2002, and
(iii) $35,000,000 in January, 2003. |
14 | | (d) Expenditures from Income Tax Refund Fund. |
15 | | (1) Beginning January 1, 1989, money in the Income Tax |
16 | | Refund Fund
shall be expended exclusively for the purpose |
17 | | of paying refunds resulting
from overpayment of tax |
18 | | liability under Section 201 of this Act
and for
making |
19 | | transfers pursuant to this subsection (d). |
20 | | (2) The Director shall order payment of refunds |
21 | | resulting from
overpayment of tax liability under Section |
22 | | 201 of this Act from the
Income Tax Refund Fund only to the |
23 | | extent that amounts collected pursuant
to Section 201 of |
24 | | this Act and transfers pursuant to this subsection (d)
and |
25 | | item (3) of subsection (c) have been deposited and |
26 | | retained in the
Fund. |
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1 | | (3) As soon as possible after the end of each fiscal |
2 | | year, the Director
shall
order transferred and the State |
3 | | Treasurer and State Comptroller shall
transfer from the |
4 | | Income Tax Refund Fund to the Personal Property Tax
|
5 | | Replacement Fund an amount, certified by the Director to |
6 | | the Comptroller,
equal to the excess of the amount |
7 | | collected pursuant to subsections (c) and
(d) of Section |
8 | | 201 of this Act deposited into the Income Tax Refund Fund
|
9 | | during the fiscal year over the amount of refunds |
10 | | resulting from
overpayment of tax liability under |
11 | | subsections (c) and (d) of Section 201
of this Act paid |
12 | | from the Income Tax Refund Fund during the fiscal year. |
13 | | (4) As soon as possible after the end of each fiscal |
14 | | year, the Director shall
order transferred and the State |
15 | | Treasurer and State Comptroller shall
transfer from the |
16 | | Personal Property Tax Replacement Fund to the Income Tax
|
17 | | Refund Fund an amount, certified by the Director to the |
18 | | Comptroller, equal
to the excess of the amount of refunds |
19 | | resulting from overpayment of tax
liability under |
20 | | subsections (c) and (d) of Section 201 of this Act paid
|
21 | | from the Income Tax Refund Fund during the fiscal year |
22 | | over the amount
collected pursuant to subsections (c) and |
23 | | (d) of Section 201 of this Act
deposited into the Income |
24 | | Tax Refund Fund during the fiscal year. |
25 | | (4.5) As soon as possible after the end of fiscal year |
26 | | 1999 and of each
fiscal year
thereafter, the Director |
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1 | | shall order transferred and the State Treasurer and
State |
2 | | Comptroller shall transfer from the Income Tax Refund Fund |
3 | | to the General
Revenue Fund any surplus remaining in the |
4 | | Income Tax Refund Fund as of the end
of such fiscal year; |
5 | | excluding for fiscal years 2000, 2001, and 2002
amounts |
6 | | attributable to transfers under item (3) of subsection (c) |
7 | | less refunds
resulting from the earned income tax credit. |
8 | | (5) This Act shall constitute an irrevocable and |
9 | | continuing
appropriation from the Income Tax Refund Fund |
10 | | for the purpose of paying
refunds upon the order of the |
11 | | Director in accordance with the provisions of
this |
12 | | Section. |
13 | | (e) Deposits into the Education Assistance Fund and the |
14 | | Income Tax
Surcharge Local Government Distributive Fund. On |
15 | | July 1, 1991, and thereafter, of the amounts collected |
16 | | pursuant to
subsections (a) and (b) of Section 201 of this Act, |
17 | | minus deposits into the
Income Tax Refund Fund, the Department |
18 | | shall deposit 7.3% into the
Education Assistance Fund in the |
19 | | State Treasury. Beginning July 1, 1991,
and continuing through |
20 | | January 31, 1993, of the amounts collected pursuant to
|
21 | | subsections (a) and (b) of Section 201 of the Illinois Income |
22 | | Tax Act, minus
deposits into the Income Tax Refund Fund, the |
23 | | Department shall deposit 3.0%
into the Income Tax Surcharge |
24 | | Local Government Distributive Fund in the State
Treasury. |
25 | | Beginning February 1, 1993 and continuing through June 30, |
26 | | 1993, of
the amounts collected pursuant to subsections (a) and |
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| | SB2017 Enrolled | - 148 - | LRB102 16155 CPF 22006 b |
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1 | | (b) of Section 201 of the
Illinois Income Tax Act, minus |
2 | | deposits into the Income Tax Refund Fund, the
Department shall |
3 | | deposit 4.4% into the Income Tax Surcharge Local Government
|
4 | | Distributive Fund in the State Treasury. Beginning July 1, |
5 | | 1993, and
continuing through June 30, 1994, of the amounts |
6 | | collected under subsections
(a) and (b) of Section 201 of this |
7 | | Act, minus deposits into the Income Tax
Refund Fund, the |
8 | | Department shall deposit 1.475% into the Income Tax Surcharge
|
9 | | Local Government Distributive Fund in the State Treasury. |
10 | | (f) Deposits into the Fund for the Advancement of |
11 | | Education. Beginning February 1, 2015, the Department shall |
12 | | deposit the following portions of the revenue realized from |
13 | | the tax imposed upon individuals, trusts, and estates by |
14 | | subsections (a) and (b) of Section 201 of this Act, minus |
15 | | deposits into the Income Tax Refund Fund, into the Fund for the |
16 | | Advancement of Education: |
17 | | (1) beginning February 1, 2015, and prior to February |
18 | | 1, 2025, 1/30; and |
19 | | (2) beginning February 1, 2025, 1/26. |
20 | | If the rate of tax imposed by subsection (a) and (b) of |
21 | | Section 201 is reduced pursuant to Section 201.5 of this Act, |
22 | | the Department shall not make the deposits required by this |
23 | | subsection (f) on or after the effective date of the |
24 | | reduction. |
25 | | (g) Deposits into the Commitment to Human Services Fund. |
26 | | Beginning February 1, 2015, the Department shall deposit the |
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1 | | following portions of the revenue realized from the tax |
2 | | imposed upon individuals, trusts, and estates by subsections |
3 | | (a) and (b) of Section 201 of this Act, minus deposits into the |
4 | | Income Tax Refund Fund, into the Commitment to Human Services |
5 | | Fund: |
6 | | (1) beginning February 1, 2015, and prior to February |
7 | | 1, 2025, 1/30; and |
8 | | (2) beginning February 1, 2025, 1/26. |
9 | | If the rate of tax imposed by subsection (a) and (b) of |
10 | | Section 201 is reduced pursuant to Section 201.5 of this Act, |
11 | | the Department shall not make the deposits required by this |
12 | | subsection (g) on or after the effective date of the |
13 | | reduction. |
14 | | (h) Deposits into the Tax Compliance and Administration |
15 | | Fund. Beginning on the first day of the first calendar month to |
16 | | occur on or after August 26, 2014 (the effective date of Public |
17 | | Act 98-1098), each month the Department shall pay into the Tax |
18 | | Compliance and Administration Fund, to be used, subject to |
19 | | appropriation, to fund additional auditors and compliance |
20 | | personnel at the Department, an amount equal to 1/12 of 5% of |
21 | | the cash receipts collected during the preceding fiscal year |
22 | | by the Audit Bureau of the Department from the tax imposed by |
23 | | subsections (a), (b), (c), and (d) of Section 201 of this Act, |
24 | | net of deposits into the Income Tax Refund Fund made from those |
25 | | cash receipts. |
26 | | (Source: P.A. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17; |
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1 | | 100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. |
2 | | 8-14-18; 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19; 101-81, |
3 | | eff. 7-12-19; 101-636, eff. 6-10-20 .)
|
4 | | Section 3-85. The Illinois Pension Code is amended by |
5 | | changing Section 21-109.1 as follows:
|
6 | | (40 ILCS 5/21-109.1) (from Ch. 108 1/2, par. 21-109.1)
|
7 | | Sec. 21-109.1.
(a) Notwithstanding any law to the |
8 | | contrary, State
agencies, as defined in the State Auditing |
9 | | Act, shall remit to the
Comptroller all contributions required |
10 | | under subchapters A, B and C
of the Federal Insurance |
11 | | Contributions Act, at the rates and at the times
specified in |
12 | | that Act, for wages paid on or after January 1, 1987 on a
|
13 | | warrant of the State Comptroller.
|
14 | | (b) The Comptroller shall establish a fund to be known as |
15 | | the Social
Security Administration Fund, with the State |
16 | | Treasurer as ex officio
custodian. Contributions and other |
17 | | monies received by the Comptroller for
the purposes of the |
18 | | Federal Insurance Contributions Act shall either be
directly |
19 | | remitted to the U.S. Secretary of the Treasury or be held in
|
20 | | trust in such fund, and shall be paid upon the order of the |
21 | | Comptroller for:
|
22 | | (1) payment of amounts required to be paid to the U. S. |
23 | | Secretary of the
Treasury in the amounts and at the times |
24 | | specified in the Federal Insurance
Contributions Act; and
|
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1 | | (2) payment of refunds for overpayments which are not |
2 | | otherwise
adjustable.
|
3 | | (c) The Comptroller may collect from a State agency the |
4 | | actual or
anticipated amount of any interest and late charges |
5 | | arising from the State
agency's failure to collect and remit |
6 | | to the Comptroller contributions as
required by the Federal |
7 | | Insurance Contributions Act. Such interest and
charges shall |
8 | | be due and payable upon receipt of notice thereof from the
|
9 | | Comptroller.
|
10 | | (d) The Comptroller shall pay to the U. S. Secretary of the |
11 | | Treasury
such amounts at such times as may be required under |
12 | | the Federal Insurance
Contributions Act. |
13 | | (e) The Comptroller may direct and the State Treasurer |
14 | | shall transfer amounts from the Social Security Administration |
15 | | Fund into the Capital Facility and Technology Modernization |
16 | | Fund as the Comptroller deems necessary. The Comptroller may |
17 | | direct and the State Treasurer shall transfer any such amounts |
18 | | so transferred to the Capital Facility and Technology |
19 | | Modernization Fund back to the Social Security Administration |
20 | | Fund at any time.
|
21 | | (Source: P.A. 86-657; 87-11.)
|
22 | | Section 3-90. The Fair and Exposition Authority |
23 | | Reconstruction Act is amended by changing Section 8 as |
24 | | follows:
|
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1 | | (70 ILCS 215/8) (from Ch. 85, par. 1250.8)
|
2 | | Sec. 8. Appropriations may be made
from time to time by the |
3 | | General Assembly to the Metropolitan Pier and
Exposition |
4 | | Authority for the payment of principal and interest of bonds |
5 | | of
the Authority issued under the provisions of this Act and |
6 | | for any other
lawful purpose of the Authority. Any and all of |
7 | | the funds so received shall
be kept separate and apart from any |
8 | | and all other funds of the Authority.
After there has been paid |
9 | | into the Metropolitan Fair and Exposition
Authority |
10 | | Reconstruction Fund in the State Treasury sufficient money,
|
11 | | pursuant to this Section and Sections 2 and 29 of the Cigarette |
12 | | Tax Act, to
retire all bonds payable from that Fund, the taxes |
13 | | derived from Section 28
of the Illinois Horse Racing Act of |
14 | | 1975 which were required to be paid
into that Fund pursuant to |
15 | | that Act shall thereafter be paid into the
General Revenue |
16 | | Fund Metropolitan Exposition, Auditorium and Office Building |
17 | | Fund in the
State Treasury.
|
18 | | (Source: P.A. 94-91, eff. 7-1-05.)
|
19 | | Section 3-95. The School Code is amended by changing |
20 | | Sections 2-3.117, 10-17a, and 10-22.36 as follows:
|
21 | | (105 ILCS 5/2-3.117)
|
22 | | Sec. 2-3.117. School Technology Program.
|
23 | | (a) The State Board of Education is authorized to provide |
24 | | technology-based
learning resources to school districts to |
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1 | | improve
educational opportunities and student achievement |
2 | | throughout the State. These resources may include |
3 | | reimbursements for the cost of tuition incurred by a school |
4 | | district for approved online courses accessed through the |
5 | | State Board of Education's Illinois Virtual Course Catalog |
6 | | Program. |
7 | | (1) A school district shall be eligible for |
8 | | reimbursement for the cost of each virtual class accessed |
9 | | through the Illinois Virtual Course Catalog program and |
10 | | successfully completed by a student of the school |
11 | | district, to the extent appropriated funds are available |
12 | | for such reimbursements. |
13 | | (2) A school district shall claim reimbursement on |
14 | | forms and through a process prescribed by the State Board |
15 | | of Education.
|
16 | | (b) The State Board of Education is authorized, to the |
17 | | extent funds are
available, to establish a statewide support |
18 | | system for information,
professional development, technical |
19 | | assistance, network design consultation,
leadership, |
20 | | technology planning consultation, and information exchange; to
|
21 | | expand school district connectivity; and to increase the |
22 | | quantity and quality
of student and educator access to on-line |
23 | | resources, experts, and
communications avenues from moneys |
24 | | appropriated for the purposes of this
Section.
|
25 | | (b-5) The State Board of Education may enter into |
26 | | intergovernmental
contracts or agreements with other State |
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1 | | agencies, public community colleges,
public libraries, public |
2 | | and private colleges and universities, museums on
public land, |
3 | | and other public
agencies in the areas of technology, |
4 | | telecommunications, and information
access, under such terms |
5 | | as the parties may agree, provided that those
contracts and |
6 | | agreements are in compliance with the Department of Central
|
7 | | Management Services' mandate to provide telecommunications |
8 | | services to all
State agencies.
|
9 | | (c) (Blank).
|
10 | | (d) (Blank).
|
11 | | (Source: P.A. 95-793, eff. 1-1-09.)
|
12 | | (105 ILCS 5/10-17a) (from Ch. 122, par. 10-17a)
|
13 | | Sec. 10-17a. State, school district, and school report |
14 | | cards.
|
15 | | (1) By October 31, 2013 and October 31 of each subsequent |
16 | | school year, the State Board of Education, through the State |
17 | | Superintendent of Education, shall prepare a State report |
18 | | card, school district report cards, and school report cards, |
19 | | and shall by the most economic means provide to each school
|
20 | | district in this State, including special charter districts |
21 | | and districts
subject to the provisions of Article 34, the |
22 | | report cards for the school district and each of its schools. |
23 | | Because of the impacts of the COVID-19 public health emergency |
24 | | during school year 2020-2021, the State Board of Education |
25 | | shall have until December 31, 2021 to prepare and provide the |
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1 | | report cards that would otherwise be due by October 31, 2021. |
2 | | (2) In addition to any information required by federal |
3 | | law, the State Superintendent shall determine the indicators |
4 | | and presentation of the school report card, which must |
5 | | include, at a minimum, the most current data collected and |
6 | | maintained by the State Board of Education related to the |
7 | | following: |
8 | | (A) school characteristics and student demographics, |
9 | | including average class size, average teaching experience, |
10 | | student racial/ethnic breakdown, and the percentage of |
11 | | students classified as low-income; the percentage of |
12 | | students classified as English learners; the percentage of |
13 | | students who have individualized education plans or 504 |
14 | | plans that provide for special education services; the |
15 | | number and percentage of all students who have been |
16 | | assessed for placement in a gifted education or advanced |
17 | | academic program and, of those students: (i) the racial |
18 | | and ethnic breakdown, (ii) the percentage who are |
19 | | classified as low-income, and (iii) the number and |
20 | | percentage of students who received direct instruction |
21 | | from a teacher who holds a gifted education endorsement |
22 | | and, of those students, the percentage who are classified |
23 | | as low-income; the percentage of students scoring at the |
24 | | "exceeds expectations" level on the assessments required |
25 | | under Section 2-3.64a-5 of this Code; the percentage of |
26 | | students who annually transferred in or out of the school |
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1 | | district; average daily attendance; the per-pupil |
2 | | operating expenditure of the school district; and the |
3 | | per-pupil State average operating expenditure for the |
4 | | district type (elementary, high school, or unit); |
5 | | (B) curriculum information, including, where |
6 | | applicable, Advanced Placement, International |
7 | | Baccalaureate or equivalent courses, dual enrollment |
8 | | courses, foreign language classes, computer science |
9 | | courses, school personnel resources (including Career |
10 | | Technical Education teachers), before and after school |
11 | | programs, extracurricular activities, subjects in which |
12 | | elective classes are offered, health and wellness |
13 | | initiatives (including the average number of days of |
14 | | Physical Education per week per student), approved |
15 | | programs of study, awards received, community |
16 | | partnerships, and special programs such as programming for |
17 | | the gifted and talented, students with disabilities, and |
18 | | work-study students; |
19 | | (C) student outcomes, including, where applicable, the |
20 | | percentage of students deemed proficient on assessments of |
21 | | State standards, the percentage of students in the eighth |
22 | | grade who pass Algebra, the percentage of students who |
23 | | participated in workplace learning experiences, the |
24 | | percentage of students enrolled in post-secondary |
25 | | institutions (including colleges, universities, community |
26 | | colleges, trade/vocational schools, and training programs |
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1 | | leading to career certification within 2 semesters of high |
2 | | school graduation), the percentage of students graduating |
3 | | from high school who are college and career ready, and the |
4 | | percentage of graduates enrolled in community colleges, |
5 | | colleges, and universities who are in one or more courses |
6 | | that the community college, college, or university |
7 | | identifies as a developmental course; |
8 | | (D) student progress, including, where applicable, the |
9 | | percentage of students in the ninth grade who have earned |
10 | | 5 credits or more without failing more than one core |
11 | | class, a measure of students entering kindergarten ready |
12 | | to learn, a measure of growth, and the percentage of |
13 | | students who enter high school on track for college and |
14 | | career readiness; |
15 | | (E) the school environment, including, where |
16 | | applicable, the percentage of students with less than 10 |
17 | | absences in a school year, the percentage of teachers with |
18 | | less than 10 absences in a school year for reasons other |
19 | | than professional development, leaves taken pursuant to |
20 | | the federal Family Medical Leave Act of 1993, long-term |
21 | | disability, or parental leaves, the 3-year average of the |
22 | | percentage of teachers returning to the school from the |
23 | | previous year, the number of different principals at the |
24 | | school in the last 6 years, the number of teachers who hold |
25 | | a gifted education endorsement, the process and criteria |
26 | | used by the district to determine whether a student is |
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1 | | eligible for participation in a gifted education program |
2 | | or advanced academic program and the manner in which |
3 | | parents and guardians are made aware of the process and |
4 | | criteria, 2 or more indicators from any school climate |
5 | | survey selected or approved by the State and administered |
6 | | pursuant to Section 2-3.153 of this Code, with the same or |
7 | | similar indicators included on school report cards for all |
8 | | surveys selected or approved by the State pursuant to |
9 | | Section 2-3.153 of this Code, and the combined percentage |
10 | | of teachers rated as proficient or excellent in their most |
11 | | recent evaluation; |
12 | | (F) a school district's and its individual schools' |
13 | | balanced accountability measure, in accordance with |
14 | | Section 2-3.25a of this Code; |
15 | | (G) the total and per pupil normal cost amount the |
16 | | State contributed to the Teachers' Retirement System of |
17 | | the State of Illinois in the prior fiscal year for the |
18 | | school's employees, which shall be reported to the State |
19 | | Board of Education by the Teachers' Retirement System of |
20 | | the State of Illinois; |
21 | | (H) for a school district organized under Article 34 |
22 | | of this Code only, State contributions to the Public |
23 | | School Teachers' Pension and Retirement Fund of Chicago |
24 | | and State contributions for health care for employees of |
25 | | that school district; |
26 | | (I) a school district's Final Percent of Adequacy, as |
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1 | | defined in paragraph (4) of subsection (f) of Section |
2 | | 18-8.15 of this Code; |
3 | | (J) a school district's Local Capacity Target, as |
4 | | defined in paragraph (2) of subsection (c) of Section |
5 | | 18-8.15 of this Code, displayed as a percentage amount; |
6 | | (K) a school district's Real Receipts, as defined in |
7 | | paragraph (1) of subsection (d) of Section 18-8.15 of this |
8 | | Code, divided by a school district's Adequacy Target, as |
9 | | defined in paragraph (1) of subsection (b) of Section |
10 | | 18-8.15 of this Code, displayed as a percentage amount; |
11 | | (L) a school district's administrative costs; |
12 | | (M) whether or not the school has participated in the |
13 | | Illinois Youth Survey. In this paragraph (M), "Illinois |
14 | | Youth Survey" means a self-report survey, administered in |
15 | | school settings every 2 years, designed to gather |
16 | | information about health and social indicators, including |
17 | | substance abuse patterns and the attitudes of students in |
18 | | grades 8, 10, and 12; and |
19 | | (N) whether the school offered its students career and |
20 | | technical education opportunities. |
21 | | The school report card shall also provide
information that |
22 | | allows for comparing the current outcome, progress, and |
23 | | environment data to the State average, to the school data from |
24 | | the past 5 years, and to the outcomes, progress, and |
25 | | environment of similar schools based on the type of school and |
26 | | enrollment of low-income students, special education students, |
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1 | | and English learners.
|
2 | | As used in this subsection (2): |
3 | | "Administrative costs" means costs associated with |
4 | | executive, administrative, or managerial functions within the |
5 | | school district that involve planning, organizing, managing, |
6 | | or directing the school district. |
7 | | "Advanced academic program" means a course of study to |
8 | | which students are assigned based on advanced cognitive |
9 | | ability or advanced academic achievement compared to local age |
10 | | peers and in which the curriculum is substantially |
11 | | differentiated from the general curriculum to provide |
12 | | appropriate challenge and pace. |
13 | | "Computer science" means the study of computers and |
14 | | algorithms, including their principles, their hardware and |
15 | | software designs, their implementation, and their impact on |
16 | | society. "Computer science" does not include the study of |
17 | | everyday uses of computers and computer applications, such as |
18 | | keyboarding or accessing the Internet. |
19 | | "Gifted education" means educational services, including |
20 | | differentiated curricula and instructional methods, designed |
21 | | to meet the needs of gifted children as defined in Article 14A |
22 | | of this Code. |
23 | | For the purposes of paragraph (A) of this subsection (2), |
24 | | "average daily attendance" means the average of the actual |
25 | | number of attendance days during the previous school year for |
26 | | any enrolled student who is subject to compulsory attendance |
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1 | | by Section 26-1 of this Code at each school and charter school. |
2 | | (3) At the discretion of the State Superintendent, the |
3 | | school district report card shall include a subset of the |
4 | | information identified in paragraphs (A) through (E) of |
5 | | subsection (2) of this Section, as well as information |
6 | | relating to the operating expense per pupil and other finances |
7 | | of the school district, and the State report card shall |
8 | | include a subset of the information identified in paragraphs |
9 | | (A) through (E) and paragraph (N) of subsection (2) of this |
10 | | Section. The school district report card shall include the |
11 | | average daily attendance, as that term is defined in |
12 | | subsection (2) of this Section, of students who have |
13 | | individualized education programs and students who have 504 |
14 | | plans that provide for special education services within the |
15 | | school district. |
16 | | (4) Notwithstanding anything to the contrary in this |
17 | | Section, in consultation with key education stakeholders, the |
18 | | State Superintendent shall at any time have the discretion to |
19 | | amend or update any and all metrics on the school, district, or |
20 | | State report card. |
21 | | (5) Annually, no more than 30 calendar days after receipt |
22 | | of the school district and school report cards from the State |
23 | | Superintendent of Education, each school district, including |
24 | | special charter districts and districts subject to the |
25 | | provisions of Article 34, shall present such report
cards at a |
26 | | regular school board meeting subject to
applicable notice |
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1 | | requirements, post the report cards
on the
school district's |
2 | | Internet web site, if the district maintains an Internet web
|
3 | | site, make the report cards
available
to a newspaper of |
4 | | general circulation serving the district, and, upon
request, |
5 | | send the report cards
home to a parent (unless the district |
6 | | does not maintain an Internet web site,
in which case
the |
7 | | report card shall be sent home to parents without request). If |
8 | | the
district posts the report card on its Internet web
site, |
9 | | the district
shall send a
written notice home to parents |
10 | | stating (i) that the report card is available on
the web site,
|
11 | | (ii) the address of the web site, (iii) that a printed copy of |
12 | | the report card
will be sent to
parents upon request, and (iv) |
13 | | the telephone number that parents may
call to
request a |
14 | | printed copy of the report card.
|
15 | | (6) Nothing contained in Public Act 98-648 repeals, |
16 | | supersedes, invalidates, or nullifies final decisions in |
17 | | lawsuits pending on July 1, 2014 (the effective date of Public |
18 | | Act 98-648) in Illinois courts involving the interpretation of |
19 | | Public Act 97-8. |
20 | | (Source: P.A. 100-227, eff. 8-18-17; 100-364, eff. 1-1-18; |
21 | | 100-448, eff. 7-1-19; 100-465, eff. 8-31-17; 100-807, eff. |
22 | | 8-10-18; 100-863, eff. 8-14-18; 100-1121, eff. 1-1-19; 101-68, |
23 | | eff. 1-1-20; 101-81, eff. 7-12-19; 101-654, eff. 3-8-21.)
|
24 | | (105 ILCS 5/10-22.36) (from Ch. 122, par. 10-22.36)
|
25 | | Sec. 10-22.36. Buildings for school purposes. |
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1 | | (a) To build or purchase a building for school classroom |
2 | | or
instructional purposes upon the approval of a majority of |
3 | | the voters upon the
proposition at a referendum held for such |
4 | | purpose or in accordance with
Section 17-2.11, 19-3.5, or |
5 | | 19-3.10. The board may initiate such referendum by resolution.
|
6 | | The board shall certify the resolution and proposition to the |
7 | | proper
election authority for submission in accordance with |
8 | | the general election law.
|
9 | | The questions of building one or more new buildings for |
10 | | school
purposes or office facilities, and issuing bonds for |
11 | | the purpose of
borrowing money to purchase one or more |
12 | | buildings or sites for such
buildings or office sites, to |
13 | | build one or more new buildings for school
purposes or office |
14 | | facilities or to make additions and improvements to
existing |
15 | | school buildings, may be combined into one or more |
16 | | propositions
on the ballot.
|
17 | | Before erecting, or purchasing or remodeling such a |
18 | | building the
board shall submit the plans and specifications |
19 | | respecting heating,
ventilating, lighting, seating, water |
20 | | supply, toilets and safety against
fire to the regional |
21 | | superintendent of schools having supervision and
control over |
22 | | the district, for approval in accordance with Section 2-3.12.
|
23 | | Notwithstanding any of the foregoing, no referendum shall |
24 | | be required
if the purchase, construction, or building of any
|
25 | | such
building (1) occurs while the building is being
leased by |
26 | | the school district or (2) is paid with (A) funds
derived from |
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1 | | the sale or disposition of other buildings, land, or
|
2 | | structures of the school district or (B) funds received (i) as |
3 | | a
grant under the
School Construction Law or (ii) as gifts or |
4 | | donations,
provided that no funds to purchase, construct, or |
5 | | build such building, other than lease
payments, are
derived |
6 | | from the district's bonded indebtedness or the tax levy of
the
|
7 | | district. |
8 | | Notwithstanding any of the foregoing, no referendum shall |
9 | | be required if the purchase, construction, or building of any |
10 | | such building is paid with funds received from the County |
11 | | School Facility and Resources Occupation Tax Law under Section |
12 | | 5-1006.7 of the Counties Code or from the proceeds of bonds or |
13 | | other debt obligations secured by revenues obtained from that |
14 | | Law. |
15 | | (b) Notwithstanding the provisions of subsection (a), for |
16 | | any school district: (i) that is a tier 1 school, (ii) that has |
17 | | a population of less than 50,000 inhabitants, (iii) whose |
18 | | student population is between 5,800 and 6,300, (iv) in which |
19 | | 57% to 62% of students are low-income, and (v) whose average |
20 | | district spending is between $10,000 to $12,000 per pupil, |
21 | | until July 1, 2025, no referendum shall be required if at least |
22 | | 70% of the cost of the purchase, construction, or building of |
23 | | any such building is paid, or will be paid, with funds received |
24 | | or expected to be received as part of, or otherwise derived |
25 | | from, the federal Consolidated Appropriations Act and the |
26 | | federal American Rescue Plan Act of 2021. |
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1 | | For this subsection (b), the school board must hold at |
2 | | least 2 public hearings, the sole purpose of which shall be to |
3 | | discuss the decision to construct a school building and to |
4 | | receive input from the community. The notice of each public |
5 | | hearing that sets forth the time, date, place, and name or |
6 | | description of the school building that the school board is |
7 | | considering constructing must be provided at least 10 days |
8 | | prior to the hearing by publication on the school board's |
9 | | Internet website.
|
10 | | (Source: P.A. 101-455, eff. 8-23-19.)
|
11 | | Section 3-100. The Real Estate Appraiser Licensure Act of |
12 | | 2002 is amended by changing Sections 25-5 and 25-20 as |
13 | | follows:
|
14 | | (225 ILCS 458/25-5)
|
15 | | (Section scheduled to be repealed on January 1, 2022)
|
16 | | Sec. 25-5. Appraisal Administration Fund; surcharge. The |
17 | | Appraisal
Administration Fund is created as a special fund in |
18 | | the State Treasury. All
fees, fines, and penalties received by |
19 | | the Department
under this Act shall be deposited into the |
20 | | Appraisal Administration Fund.
Also, moneys received from any |
21 | | federal financial assistance or any gift, grant, or donation |
22 | | may be deposited into the Appraisal Administration Fund. All |
23 | | earnings attributable to investment of funds in the Appraisal
|
24 | | Administration Fund shall be credited to the Appraisal |
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1 | | Administration
Fund. Subject to appropriation, the
moneys in |
2 | | the Appraisal Administration Fund shall be paid
to the |
3 | | Department
for the expenses incurred by the Department
and the |
4 | | Board in the administration of this Act. Moneys in the |
5 | | Appraisal Administration Fund may be transferred to the |
6 | | Professions Indirect Cost Fund as authorized under Section |
7 | | 2105-300 of the Department of Professional Regulation Law of |
8 | | the Civil Administrative Code of Illinois.
However, moneys in |
9 | | the Appraisal Administration Fund received from any federal |
10 | | financial assistance or any gift, grant, or donation shall be |
11 | | used only in accordance with the requirements of the federal |
12 | | financial assistance, gift, grant, or donation and may not be |
13 | | transferred to the Professions Indirect Cost Fund.
|
14 | | Upon the completion of any audit of the Department, as |
15 | | prescribed by the Illinois State
Auditing Act, which shall |
16 | | include an audit of the Appraisal Administration
Fund, the |
17 | | Department
shall make the audit report open to inspection by |
18 | | any interested person.
|
19 | | (Source: P.A. 96-844, eff. 12-23-09 .)
|
20 | | (225 ILCS 458/25-20)
|
21 | | (Section scheduled to be repealed on January 1, 2022)
|
22 | | Sec. 25-20. Department; powers and duties. The Department |
23 | | of Financial and Professional Regulation
shall exercise the |
24 | | powers and duties prescribed by the Civil Administrative
Code |
25 | | of Illinois for the administration of licensing Acts and shall |
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1 | | exercise
such other powers and duties as are prescribed by |
2 | | this Act for the
administration of this Act. The Department
|
3 | | may contract with third parties for services
necessary for the |
4 | | proper
administration of this Act, including without |
5 | | limitation, investigators with
the proper knowledge, training,
|
6 | | and skills to properly investigate complaints against real |
7 | | estate appraisers.
|
8 | | In addition, the Department may receive federal financial |
9 | | assistance, either directly from the federal government or |
10 | | indirectly through another source, public or private, for the |
11 | | administration of this Act. The Department may also receive |
12 | | transfers, gifts, grants, or donations from any source, public |
13 | | or private, in the form of funds, services, equipment, |
14 | | supplies, or materials. Any funds received pursuant to this |
15 | | Section shall be deposited in the Appraisal Administration |
16 | | Fund unless deposit in a different fund is otherwise mandated, |
17 | | and shall be used in accordance with the requirements of the |
18 | | federal financial assistance, gift, grant, or donation for |
19 | | purposes related to the powers and duties of the Department.
|
20 | | The Department
shall maintain and update a registry of the |
21 | | names and addresses of
all licensees and a listing of |
22 | | disciplinary orders issued pursuant to this Act
and shall |
23 | | transmit the registry, along with any national registry fees |
24 | | that may
be required, to the entity specified by, and in a |
25 | | manner consistent with, Title
XI of the federal Financial |
26 | | Institutions Reform, Recovery and Enforcement Act
of 1989.
|
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1 | | (Source: P.A. 96-844, eff. 12-23-09 .)
|
2 | | Section 3-105. The Illinois Horse Racing Act of 1975 is |
3 | | amended by changing Section 28 as follows:
|
4 | | (230 ILCS 5/28) (from Ch. 8, par. 37-28)
|
5 | | Sec. 28. Except as provided in subsection (g) of Section |
6 | | 27 of this Act,
moneys collected shall be distributed |
7 | | according to the provisions of this
Section 28.
|
8 | | (a) Thirty
per cent of the total of all monies received
by |
9 | | the State as privilege taxes shall be paid into the |
10 | | Metropolitan Exposition,
Auditorium and Office Building Fund |
11 | | in the State Treasury until such Fund is repealed, and |
12 | | thereafter shall be paid into the General Revenue Fund in the |
13 | | State Treasury .
|
14 | | (b) In addition, 4.5% of the total of all monies received
|
15 | | by the State as privilege taxes shall be paid into the State |
16 | | treasury
into a special Fund to be known as the Metropolitan |
17 | | Exposition,
Auditorium and Office Building Fund until such |
18 | | Fund is repealed, and thereafter shall be paid into the |
19 | | General Revenue Fund in the State Treasury .
|
20 | | (c) Fifty per cent of the total of all monies received by |
21 | | the State
as privilege taxes under the provisions of this Act |
22 | | shall be paid into
the Agricultural Premium Fund.
|
23 | | (d) Seven per cent of the total of all monies received by |
24 | | the State
as privilege taxes shall be paid into the Fair and |
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1 | | Exposition Fund in
the State treasury; provided, however, that |
2 | | when all bonds issued prior to
July 1, 1984 by the Metropolitan |
3 | | Fair and Exposition Authority shall have
been paid or payment |
4 | | shall have been provided for upon a refunding of those
bonds, |
5 | | thereafter 1/12 of $1,665,662 of such monies shall be paid |
6 | | each
month into the Build Illinois Fund, and the remainder |
7 | | into the Fair and
Exposition Fund. All excess monies shall be |
8 | | allocated to the Department of
Agriculture for distribution to |
9 | | county fairs for premiums and
rehabilitation as set forth in |
10 | | the Agricultural Fair Act.
|
11 | | (e) The monies provided for in Section 30 shall be paid |
12 | | into the
Illinois Thoroughbred Breeders Fund.
|
13 | | (f) The monies provided for in Section 31 shall be paid |
14 | | into the
Illinois Standardbred Breeders Fund.
|
15 | | (g) Until January 1, 2000, that part representing
1/2 of |
16 | | the total breakage in Thoroughbred,
Harness, Appaloosa, |
17 | | Arabian, and Quarter Horse racing in the State shall
be paid |
18 | | into the Illinois Race Track Improvement Fund as established
|
19 | | in Section 32.
|
20 | | (h) All other monies received by the Board under this Act |
21 | | shall be
paid into the Horse Racing Fund.
|
22 | | (i) The salaries of the Board members, secretary, |
23 | | stewards,
directors of mutuels, veterinarians, |
24 | | representatives, accountants,
clerks, stenographers, |
25 | | inspectors and other employees of the Board, and
all expenses |
26 | | of the Board incident to the administration of this Act,
|
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1 | | including, but not limited to, all expenses and salaries |
2 | | incident to the
taking of saliva and urine samples in |
3 | | accordance with the rules and
regulations of the Board shall |
4 | | be paid out of the Agricultural Premium
Fund.
|
5 | | (j) The Agricultural Premium Fund shall also be used:
|
6 | | (1) for the expenses of operating the Illinois State |
7 | | Fair and the
DuQuoin State Fair, including the
payment of |
8 | | prize money or premiums;
|
9 | | (2) for the distribution to county fairs, vocational |
10 | | agriculture
section fairs, agricultural societies, and |
11 | | agricultural extension clubs
in accordance with the |
12 | | Agricultural Fair Act, as
amended;
|
13 | | (3) for payment of prize monies and premiums awarded |
14 | | and for
expenses incurred in connection with the |
15 | | International Livestock
Exposition and the Mid-Continent |
16 | | Livestock Exposition held in Illinois,
which premiums, and |
17 | | awards must be approved, and paid by the Illinois
|
18 | | Department of Agriculture;
|
19 | | (4) for personal service of county agricultural |
20 | | advisors and county
home advisors;
|
21 | | (5) for distribution to agricultural home economic |
22 | | extension
councils in accordance with "An Act in relation |
23 | | to additional support
and finance for the Agricultural and |
24 | | Home Economic Extension Councils in
the several counties |
25 | | in this State and making an appropriation
therefor", |
26 | | approved July 24, 1967, as amended;
|
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1 | | (6) for research on equine disease, including a |
2 | | development center
therefor;
|
3 | | (7) for training scholarships for study on equine |
4 | | diseases to
students at the University of Illinois College |
5 | | of Veterinary Medicine;
|
6 | | (8) for the rehabilitation, repair and maintenance of
|
7 | | the Illinois and DuQuoin State Fair Grounds and
the |
8 | | structures and facilities thereon and the construction of |
9 | | permanent
improvements on such Fair Grounds, including |
10 | | such structures, facilities and
property located on such
|
11 | | State Fair Grounds which are under the custody and control |
12 | | of the
Department of Agriculture;
|
13 | | (9) (blank);
|
14 | | (10) for the expenses of the Department of Commerce |
15 | | and Economic Opportunity under Sections
605-620, 605-625, |
16 | | and
605-630 of the Department of Commerce and Economic |
17 | | Opportunity Law (20 ILCS
605/605-620, 605/605-625, and |
18 | | 605/605-630);
|
19 | | (11) for remodeling, expanding, and reconstructing |
20 | | facilities
destroyed by fire of any Fair and Exposition |
21 | | Authority in counties with
a population of 1,000,000 or |
22 | | more inhabitants;
|
23 | | (12) for the purpose of assisting in the care and |
24 | | general
rehabilitation of veterans with disabilities of |
25 | | any war and their surviving
spouses and orphans;
|
26 | | (13) for expenses of the Department of State Police |
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1 | | for duties
performed under this Act;
|
2 | | (14) for the Department of Agriculture for soil |
3 | | surveys and soil and water
conservation purposes;
|
4 | | (15) for the Department of Agriculture for grants to |
5 | | the City of Chicago
for conducting the Chicagofest;
|
6 | | (16) for the State Comptroller for grants and |
7 | | operating expenses authorized by the Illinois Global |
8 | | Partnership Act.
|
9 | | (k) To the extent that monies paid by the Board to the |
10 | | Agricultural
Premium Fund are in the opinion of the Governor |
11 | | in excess of the amount
necessary for the purposes herein |
12 | | stated, the Governor shall notify the
Comptroller and the |
13 | | State Treasurer of such fact, who, upon receipt of
such |
14 | | notification, shall transfer such excess monies from the
|
15 | | Agricultural Premium Fund to the General Revenue Fund.
|
16 | | (Source: P.A. 99-143, eff. 7-27-15; 99-933, eff. 1-27-17; |
17 | | 100-110, eff. 8-15-17; 100-863, eff. 8-14-18.)
|
18 | | Section 3-110. The Illinois Gambling Act is amended by |
19 | | changing Section 13 as follows:
|
20 | | (230 ILCS 10/13) (from Ch. 120, par. 2413)
|
21 | | Sec. 13. Wagering tax; rate; distribution.
|
22 | | (a) Until January 1, 1998, a tax is imposed on the adjusted |
23 | | gross
receipts received from gambling games authorized under |
24 | | this Act at the rate of
20%.
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1 | | (a-1) From January 1, 1998 until July 1, 2002, a privilege |
2 | | tax is
imposed on persons engaged in the business of |
3 | | conducting riverboat gambling
operations, based on the |
4 | | adjusted gross receipts received by a licensed owner
from |
5 | | gambling games authorized under this Act at the following |
6 | | rates:
|
7 | | 15% of annual adjusted gross receipts up to and |
8 | | including $25,000,000;
|
9 | | 20% of annual adjusted gross receipts in excess of |
10 | | $25,000,000 but not
exceeding $50,000,000;
|
11 | | 25% of annual adjusted gross receipts in excess of |
12 | | $50,000,000 but not
exceeding $75,000,000;
|
13 | | 30% of annual adjusted gross receipts in excess of |
14 | | $75,000,000 but not
exceeding $100,000,000;
|
15 | | 35% of annual adjusted gross receipts in excess of |
16 | | $100,000,000.
|
17 | | (a-2) From July 1, 2002 until July 1, 2003, a privilege tax |
18 | | is imposed on
persons engaged in the business of conducting |
19 | | riverboat gambling operations,
other than licensed managers |
20 | | conducting riverboat gambling operations on behalf
of the |
21 | | State, based on the adjusted gross receipts received by a |
22 | | licensed
owner from gambling games authorized under this Act |
23 | | at the following rates:
|
24 | | 15% of annual adjusted gross receipts up to and |
25 | | including $25,000,000;
|
26 | | 22.5% of annual adjusted gross receipts in excess of |
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1 | | $25,000,000 but not
exceeding $50,000,000;
|
2 | | 27.5% of annual adjusted gross receipts in excess of |
3 | | $50,000,000 but not
exceeding $75,000,000;
|
4 | | 32.5% of annual adjusted gross receipts in excess of |
5 | | $75,000,000 but not
exceeding $100,000,000;
|
6 | | 37.5% of annual adjusted gross receipts in excess of |
7 | | $100,000,000 but not
exceeding $150,000,000;
|
8 | | 45% of annual adjusted gross receipts in excess of |
9 | | $150,000,000 but not
exceeding $200,000,000;
|
10 | | 50% of annual adjusted gross receipts in excess of |
11 | | $200,000,000.
|
12 | | (a-3) Beginning July 1, 2003, a privilege tax is imposed |
13 | | on persons engaged
in the business of conducting riverboat |
14 | | gambling operations, other than
licensed managers conducting |
15 | | riverboat gambling operations on behalf of the
State, based on |
16 | | the adjusted gross receipts received by a licensed owner from
|
17 | | gambling games authorized under this Act at the following |
18 | | rates:
|
19 | | 15% of annual adjusted gross receipts up to and |
20 | | including $25,000,000;
|
21 | | 27.5% of annual adjusted gross receipts in excess of |
22 | | $25,000,000 but not
exceeding $37,500,000;
|
23 | | 32.5% of annual adjusted gross receipts in excess of |
24 | | $37,500,000 but not
exceeding $50,000,000;
|
25 | | 37.5% of annual adjusted gross receipts in excess of |
26 | | $50,000,000 but not
exceeding $75,000,000;
|
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1 | | 45% of annual adjusted gross receipts in excess of |
2 | | $75,000,000 but not
exceeding $100,000,000;
|
3 | | 50% of annual adjusted gross receipts in excess of |
4 | | $100,000,000 but not
exceeding $250,000,000;
|
5 | | 70% of annual adjusted gross receipts in excess of |
6 | | $250,000,000.
|
7 | | An amount equal to the amount of wagering taxes collected |
8 | | under this
subsection (a-3) that are in addition to the amount |
9 | | of wagering taxes that
would have been collected if the |
10 | | wagering tax rates under subsection (a-2)
were in effect shall |
11 | | be paid into the Common School Fund.
|
12 | | The privilege tax imposed under this subsection (a-3) |
13 | | shall no longer be
imposed beginning on the earlier of (i) July |
14 | | 1, 2005; (ii) the first date
after June 20, 2003 that riverboat |
15 | | gambling operations are conducted
pursuant to a dormant |
16 | | license; or (iii) the first day that riverboat gambling
|
17 | | operations are conducted under the authority of an owners |
18 | | license that is in
addition to the 10 owners licenses |
19 | | initially authorized under this Act.
For the purposes of this |
20 | | subsection (a-3), the term "dormant license"
means an owners |
21 | | license that is authorized by this Act under which no
|
22 | | riverboat gambling operations are being conducted on June 20, |
23 | | 2003.
|
24 | | (a-4) Beginning on the first day on which the tax imposed |
25 | | under
subsection (a-3) is no longer imposed and ending upon |
26 | | the imposition of the privilege tax under subsection (a-5) of |
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1 | | this Section, a privilege tax is imposed on persons
engaged in |
2 | | the business of conducting gambling operations, other
than |
3 | | licensed managers conducting riverboat gambling operations on |
4 | | behalf of
the State, based on the adjusted gross receipts |
5 | | received by a licensed owner
from gambling games authorized |
6 | | under this Act at the following rates:
|
7 | | 15% of annual adjusted gross receipts up to and |
8 | | including $25,000,000;
|
9 | | 22.5% of annual adjusted gross receipts in excess of |
10 | | $25,000,000 but not
exceeding $50,000,000;
|
11 | | 27.5% of annual adjusted gross receipts in excess of |
12 | | $50,000,000 but not
exceeding $75,000,000;
|
13 | | 32.5% of annual adjusted gross receipts in excess of |
14 | | $75,000,000 but not
exceeding $100,000,000;
|
15 | | 37.5% of annual adjusted gross receipts in excess of |
16 | | $100,000,000 but not
exceeding $150,000,000;
|
17 | | 45% of annual adjusted gross receipts in excess of |
18 | | $150,000,000 but not
exceeding $200,000,000;
|
19 | | 50% of annual adjusted gross receipts in excess of |
20 | | $200,000,000.
|
21 | | For the imposition of the privilege tax in this subsection |
22 | | (a-4), amounts paid pursuant to item (1) of subsection (b) of |
23 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not |
24 | | be included in the determination of adjusted gross receipts. |
25 | | (a-5)(1) Beginning on July 1, 2020, a privilege tax is |
26 | | imposed on persons engaged in the business of conducting |
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1 | | gambling operations, other than the owners licensee under |
2 | | paragraph (1) of subsection (e-5) of Section 7 and licensed |
3 | | managers conducting riverboat gambling operations on behalf of |
4 | | the State, based on the adjusted gross receipts received by |
5 | | such licensee from the gambling games authorized under this |
6 | | Act. The privilege tax for all gambling games other than table |
7 | | games, including, but not limited to, slot machines, video |
8 | | game of chance gambling, and electronic gambling games shall |
9 | | be at the following rates: |
10 | | 15% of annual adjusted gross receipts up to and |
11 | | including $25,000,000; |
12 | | 22.5% of annual adjusted gross receipts in excess of |
13 | | $25,000,000 but not exceeding $50,000,000; |
14 | | 27.5% of annual adjusted gross receipts in excess of |
15 | | $50,000,000 but not exceeding $75,000,000; |
16 | | 32.5% of annual adjusted gross receipts in excess of |
17 | | $75,000,000 but not exceeding $100,000,000; |
18 | | 37.5% of annual adjusted gross receipts in excess of |
19 | | $100,000,000 but not exceeding $150,000,000; |
20 | | 45% of annual adjusted gross receipts in excess of |
21 | | $150,000,000 but not exceeding $200,000,000; |
22 | | 50% of annual adjusted gross receipts in excess of |
23 | | $200,000,000. |
24 | | The privilege tax for table games shall be at the |
25 | | following rates: |
26 | | 15% of annual adjusted gross receipts up to and |
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1 | | including $25,000,000; |
2 | | 20% of annual adjusted gross receipts in excess of |
3 | | $25,000,000. |
4 | | For the imposition of the privilege tax in this subsection |
5 | | (a-5), amounts paid pursuant to item (1) of subsection (b) of |
6 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not |
7 | | be included in the determination of adjusted gross receipts. |
8 | | (2) Beginning on the first day that an owners licensee |
9 | | under paragraph (1) of subsection (e-5) of Section 7 conducts |
10 | | gambling operations, either in a temporary facility or a |
11 | | permanent facility, a privilege tax is imposed on persons |
12 | | engaged in the business of conducting gambling operations |
13 | | under paragraph (1) of subsection (e-5) of Section 7, other |
14 | | than licensed managers conducting riverboat gambling |
15 | | operations on behalf of the State, based on the adjusted gross |
16 | | receipts received by such licensee from the gambling games |
17 | | authorized under this Act. The privilege tax for all gambling |
18 | | games other than table games, including, but not limited to, |
19 | | slot machines, video game of chance gambling, and electronic |
20 | | gambling games shall be at the following rates: |
21 | | 12% of annual adjusted gross receipts up to and
|
22 | | including $25,000,000 to the State and 10.5% of annual |
23 | | adjusted gross receipts up to and including $25,000,000 to |
24 | | the City of Chicago; |
25 | | 16% of annual adjusted gross receipts in excess of
|
26 | | $25,000,000 but not exceeding $50,000,000 to the State and |
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1 | | 14% of annual adjusted gross receipts in excess of |
2 | | $25,000,000 but not exceeding $50,000,000 to the City of |
3 | | Chicago; |
4 | | 20.1% of annual adjusted gross receipts in excess of
|
5 | | $50,000,000 but not exceeding $75,000,000 to the State and |
6 | | 17.4% of annual adjusted gross receipts in excess of |
7 | | $50,000,000 but not exceeding $75,000,000 to the City of |
8 | | Chicago; |
9 | | 21.4% of annual adjusted gross receipts in excess of
|
10 | | $75,000,000 but not exceeding $100,000,000 to the State |
11 | | and 18.6% of annual adjusted gross receipts in excess of |
12 | | $75,000,000 but not exceeding $100,000,000 to the City of |
13 | | Chicago; |
14 | | 22.7% of annual adjusted gross receipts in excess of
|
15 | | $100,000,000 but not exceeding $150,000,000 to the State |
16 | | and 19.8% of annual adjusted gross receipts in excess of |
17 | | $100,000,000 but not exceeding $150,000,000 to the City of |
18 | | Chicago; |
19 | | 24.1% of annual adjusted gross receipts in excess of
|
20 | | $150,000,000 but not exceeding $225,000,000 to the State |
21 | | and 20.9% of annual adjusted gross receipts in excess of |
22 | | $150,000,000 but not exceeding $225,000,000 to the City of |
23 | | Chicago; |
24 | | 26.8% of annual adjusted gross receipts in excess of
|
25 | | $225,000,000 but not exceeding $1,000,000,000 to the State |
26 | | and 23.2% of annual adjusted gross receipts in excess of |
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1 | | $225,000,000 but not exceeding $1,000,000,000 to the City |
2 | | of Chicago; |
3 | | 40% of annual adjusted gross receipts in excess of |
4 | | $1,000,000,000 to the State and 34.7% of annual gross |
5 | | receipts in excess of $1,000,000,000 to the City of |
6 | | Chicago. |
7 | | The privilege tax for table games shall be at the |
8 | | following rates: |
9 | | 8.1% of annual adjusted gross receipts up to and |
10 | | including $25,000,000 to the State and 6.9% of annual |
11 | | adjusted gross receipts up to and including $25,000,000 to |
12 | | the City of Chicago; |
13 | | 10.7% of annual adjusted gross receipts in excess of |
14 | | $25,000,000 but not exceeding $75,000,000 to the State and |
15 | | 9.3% of annual adjusted gross receipts in excess of |
16 | | $25,000,000 but not exceeding $75,000,000 to the City of |
17 | | Chicago; |
18 | | 11.2% of annual adjusted gross receipts in excess of |
19 | | $75,000,000 but not exceeding $175,000,000 to the State |
20 | | and 9.8% of annual adjusted gross receipts in excess of |
21 | | $75,000,000 but not exceeding $175,000,000 to the City of |
22 | | Chicago; |
23 | | 13.5% of annual adjusted gross receipts in excess of |
24 | | $175,000,000 but not exceeding $225,000,000 to the State |
25 | | and 11.5% of annual adjusted gross receipts in excess of |
26 | | $175,000,000 but not exceeding $225,000,000 to the City of |
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1 | | Chicago; |
2 | | 15.1% of annual adjusted gross receipts in excess of |
3 | | $225,000,000 but not exceeding $275,000,000 to the State |
4 | | and 12.9% of annual adjusted gross receipts in excess of |
5 | | $225,000,000 but not exceeding $275,000,000 to the City of |
6 | | Chicago; |
7 | | 16.2% of annual adjusted gross receipts in excess of |
8 | | $275,000,000 but not exceeding $375,000,000 to the State |
9 | | and 13.8% of annual adjusted gross receipts in excess of |
10 | | $275,000,000 but not exceeding $375,000,000 to the City of |
11 | | Chicago; |
12 | | 18.9% of annual adjusted gross receipts in excess of |
13 | | $375,000,000 to the State and 16.1% of annual gross |
14 | | receipts in excess of $375,000,000 to the City of Chicago. |
15 | | For the imposition of the privilege tax in this subsection |
16 | | (a-5), amounts paid pursuant to item (1) of subsection (b) of |
17 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not |
18 | | be included in the determination of adjusted gross receipts. |
19 | | Notwithstanding the provisions of this subsection (a-5), |
20 | | for the first 10 years that the privilege tax is imposed under |
21 | | this subsection (a-5), the privilege tax shall be imposed on |
22 | | the modified annual adjusted gross receipts of a riverboat or |
23 | | casino conducting gambling operations in the City of East St. |
24 | | Louis, unless: |
25 | | (1) the riverboat or casino fails to employ at least |
26 | | 450 people; |
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1 | | (2) the riverboat or casino fails to maintain |
2 | | operations in a manner consistent with this Act or is not a |
3 | | viable riverboat or casino subject to the approval of the |
4 | | Board; or |
5 | | (3) the owners licensee is not an entity in which |
6 | | employees participate in an employee stock ownership plan. |
7 | | As used in this subsection (a-5), "modified annual |
8 | | adjusted gross receipts" means: |
9 | | (A) for calendar year 2020, the annual adjusted gross |
10 | | receipts for the current year minus the difference between |
11 | | an amount equal to the average annual adjusted gross |
12 | | receipts from a riverboat or casino conducting gambling |
13 | | operations in the City of East St. Louis for 2014, 2015, |
14 | | 2016, 2017, and 2018 and the annual adjusted gross |
15 | | receipts for 2018; |
16 | | (B) for calendar year 2021, the annual adjusted gross |
17 | | receipts for the current year minus the difference between |
18 | | an amount equal to the average annual adjusted gross |
19 | | receipts from a riverboat or casino conducting gambling |
20 | | operations in the City of East St. Louis for 2014, 2015, |
21 | | 2016, 2017, and 2018 and the annual adjusted gross |
22 | | receipts for 2019; and |
23 | | (C) for calendar years 2022 through 2029, the annual |
24 | | adjusted gross receipts for the current year minus the |
25 | | difference between an amount equal to the average annual |
26 | | adjusted gross receipts from a riverboat or casino |
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1 | | conducting gambling operations in the City of East St. |
2 | | Louis for 3 years preceding the current year and the |
3 | | annual adjusted gross receipts for the immediately |
4 | | preceding year. |
5 | | (a-6) From June 28, 2019 (the effective date of Public Act |
6 | | 101-31) until June 30, 2023, an owners licensee that conducted |
7 | | gambling operations prior to January 1, 2011 shall receive a |
8 | | dollar-for-dollar credit against the tax imposed under this |
9 | | Section for any renovation or construction costs paid by the |
10 | | owners licensee, but in no event shall the credit exceed |
11 | | $2,000,000. |
12 | | Additionally, from June 28, 2019 (the effective date of |
13 | | Public Act 101-31) until December 31, 2022, an owners licensee |
14 | | that (i) is located within 15 miles of the Missouri border, and |
15 | | (ii) has at least 3 riverboats, casinos, or their equivalent |
16 | | within a 45-mile radius, may be authorized to relocate to a new |
17 | | location with the approval of both the unit of local |
18 | | government designated as the home dock and the Board, so long |
19 | | as the new location is within the same unit of local government |
20 | | and no more than 3 miles away from its original location. Such |
21 | | owners licensee shall receive a credit against the tax imposed |
22 | | under this Section equal to 8% of the total project costs, as |
23 | | approved by the Board, for any renovation or construction |
24 | | costs paid by the owners licensee for the construction of the |
25 | | new facility, provided that the new facility is operational by |
26 | | July 1, 2022. In determining whether or not to approve a |
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1 | | relocation, the Board must consider the extent to which the |
2 | | relocation will diminish the gaming revenues received by other |
3 | | Illinois gaming facilities. |
4 | | (a-7) Beginning in the initial adjustment year and through |
5 | | the final adjustment year, if the total obligation imposed |
6 | | pursuant to either subsection (a-5) or (a-6) will result in an |
7 | | owners licensee receiving less after-tax adjusted gross |
8 | | receipts than it received in calendar year 2018, then the |
9 | | total amount of privilege taxes that the owners licensee is |
10 | | required to pay for that calendar year shall be reduced to the |
11 | | extent necessary so that the after-tax adjusted gross receipts |
12 | | in that calendar year equals the after-tax adjusted gross |
13 | | receipts in calendar year 2018, but the privilege tax |
14 | | reduction shall not exceed the annual adjustment cap. If |
15 | | pursuant to this subsection (a-7), the total obligation |
16 | | imposed pursuant to either subsection (a-5) or (a-6) shall be |
17 | | reduced, then the owners licensee shall not receive a refund |
18 | | from the State at the end of the subject calendar year but |
19 | | instead shall be able to apply that amount as a credit against |
20 | | any payments it owes to the State in the following calendar |
21 | | year to satisfy its total obligation under either subsection |
22 | | (a-5) or (a-6). The credit for the final adjustment year shall |
23 | | occur in the calendar year following the final adjustment |
24 | | year. |
25 | | If an owners licensee that conducted gambling operations |
26 | | prior to January 1, 2019 expands its riverboat or casino, |
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1 | | including, but not limited to, with respect to its gaming |
2 | | floor, additional non-gaming amenities such as restaurants, |
3 | | bars, and hotels and other additional facilities, and incurs |
4 | | construction and other costs related to such expansion from |
5 | | June 28, 2019 (the effective date of Public Act 101-31) until |
6 | | June 28, 2024 (the 5th anniversary of the effective date of |
7 | | Public Act 101-31), then for each $15,000,000 spent for any |
8 | | such construction or other costs related to expansion paid by |
9 | | the owners licensee, the final adjustment year shall be |
10 | | extended by one year and the annual adjustment cap shall |
11 | | increase by 0.2% of adjusted gross receipts during each |
12 | | calendar year until and including the final adjustment year. |
13 | | No further modifications to the final adjustment year or |
14 | | annual adjustment cap shall be made after $75,000,000 is |
15 | | incurred in construction or other costs related to expansion |
16 | | so that the final adjustment year shall not extend beyond the |
17 | | 9th calendar year after the initial adjustment year, not |
18 | | including the initial adjustment year, and the annual |
19 | | adjustment cap shall not exceed 4% of adjusted gross receipts |
20 | | in a particular calendar year. Construction and other costs |
21 | | related to expansion shall include all project related costs, |
22 | | including, but not limited to, all hard and soft costs, |
23 | | financing costs, on or off-site ground, road or utility work, |
24 | | cost of gaming equipment and all other personal property, |
25 | | initial fees assessed for each incremental gaming position, |
26 | | and the cost of incremental land acquired for such expansion. |
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1 | | Soft costs shall include, but not be limited to, legal fees, |
2 | | architect, engineering and design costs, other consultant |
3 | | costs, insurance cost, permitting costs, and pre-opening costs |
4 | | related to the expansion, including, but not limited to, any |
5 | | of the following: marketing, real estate taxes, personnel, |
6 | | training, travel and out-of-pocket expenses, supply, |
7 | | inventory, and other costs, and any other project related soft |
8 | | costs. |
9 | | To be eligible for the tax credits in subsection (a-6), |
10 | | all construction contracts shall include a requirement that |
11 | | the contractor enter into a project labor agreement with the |
12 | | building and construction trades council with geographic |
13 | | jurisdiction of the location of the proposed gaming facility. |
14 | | Notwithstanding any other provision of this subsection |
15 | | (a-7), this subsection (a-7) does not apply to an owners |
16 | | licensee unless such owners licensee spends at least |
17 | | $15,000,000 on construction and other costs related to its |
18 | | expansion, excluding the initial fees assessed for each |
19 | | incremental gaming position. |
20 | | This subsection (a-7) does not apply to owners licensees
|
21 | | authorized pursuant to subsection (e-5) of Section 7 of this
|
22 | | Act. |
23 | | For purposes of this subsection (a-7): |
24 | | "Building and construction trades council" means any |
25 | | organization representing multiple construction entities that |
26 | | are monitoring or attentive to compliance with public or |
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1 | | workers' safety laws, wage and hour requirements, or other |
2 | | statutory requirements or that are making or maintaining |
3 | | collective bargaining agreements. |
4 | | "Initial adjustment year" means the year commencing on |
5 | | January 1 of the calendar year immediately following the |
6 | | earlier of the following: |
7 | | (1) the commencement of gambling operations, either in |
8 | | a temporary or permanent facility, with respect to the |
9 | | owners license authorized under paragraph (1) of |
10 | | subsection (e-5) of Section 7 of this Act; or |
11 | | (2) June 28, 2021 (24 months after the effective date |
12 | | of Public Act 101-31); |
13 | | provided the initial adjustment year shall not commence |
14 | | earlier than June 28, 2020 (12 months after the effective date |
15 | | of Public Act 101-31). |
16 | | "Final adjustment year" means the 2nd calendar year after |
17 | | the initial adjustment year, not including the initial |
18 | | adjustment year, and as may be extended further as described |
19 | | in this subsection (a-7). |
20 | | "Annual adjustment cap" means 3% of adjusted gross |
21 | | receipts in a particular calendar year, and as may be |
22 | | increased further as otherwise described in this subsection |
23 | | (a-7). |
24 | | (a-8) Riverboat gambling operations conducted by a |
25 | | licensed manager on
behalf of the State are not subject to the |
26 | | tax imposed under this Section.
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1 | | (a-9) Beginning on January 1, 2020, the calculation of |
2 | | gross receipts or adjusted gross receipts, for the purposes of |
3 | | this Section, for a riverboat, a casino, or an organization |
4 | | gaming facility shall not include the dollar amount of |
5 | | non-cashable vouchers, coupons, and electronic promotions |
6 | | redeemed by wagerers upon the riverboat, in the casino, or in |
7 | | the organization gaming facility up to and including an amount |
8 | | not to exceed 20% of a riverboat's, a casino's, or an |
9 | | organization gaming facility's adjusted gross receipts. |
10 | | The Illinois Gaming Board shall submit to the General |
11 | | Assembly a comprehensive report no later than March 31, 2023 |
12 | | detailing, at a minimum, the effect of removing non-cashable |
13 | | vouchers, coupons, and electronic promotions from this |
14 | | calculation on net gaming revenues to the State in calendar |
15 | | years 2020 through 2022, the increase or reduction in wagerers |
16 | | as a result of removing non-cashable vouchers, coupons, and |
17 | | electronic promotions from this calculation, the effect of the |
18 | | tax rates in subsection (a-5) on net gaming revenues to this |
19 | | State, and proposed modifications to the calculation. |
20 | | (a-10) The taxes imposed by this Section shall be paid by |
21 | | the licensed
owner or the organization gaming licensee to the |
22 | | Board not later than 5:00 o'clock p.m. of the day after the day
|
23 | | when the wagers were made.
|
24 | | (a-15) If the privilege tax imposed under subsection (a-3) |
25 | | is no longer imposed pursuant to item (i) of the last paragraph |
26 | | of subsection (a-3), then by June 15 of each year, each owners |
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1 | | licensee, other than an owners licensee that admitted |
2 | | 1,000,000 persons or
fewer in calendar year 2004, must, in |
3 | | addition to the payment of all amounts otherwise due under |
4 | | this Section, pay to the Board a reconciliation payment in the |
5 | | amount, if any, by which the licensed owner's base amount |
6 | | exceeds the amount of net privilege tax paid by the licensed |
7 | | owner to the Board in the then current State fiscal year. A |
8 | | licensed owner's net privilege tax obligation due for the |
9 | | balance of the State fiscal year shall be reduced up to the |
10 | | total of the amount paid by the licensed owner in its June 15 |
11 | | reconciliation payment. The obligation imposed by this |
12 | | subsection (a-15) is binding on any person, firm, corporation, |
13 | | or other entity that acquires an ownership interest in any |
14 | | such owners license. The obligation imposed under this |
15 | | subsection (a-15) terminates on the earliest of: (i) July 1, |
16 | | 2007, (ii) the first day after the effective date of this |
17 | | amendatory Act of the 94th General Assembly that riverboat |
18 | | gambling operations are conducted pursuant to a dormant |
19 | | license, (iii) the first day that riverboat gambling |
20 | | operations are conducted under the authority of an owners |
21 | | license that is in addition to the 10 owners licenses |
22 | | initially authorized under this Act, or (iv) the first day |
23 | | that a licensee under the Illinois Horse Racing Act of 1975 |
24 | | conducts gaming operations with slot machines or other |
25 | | electronic gaming devices. The Board must reduce the |
26 | | obligation imposed under this subsection (a-15) by an amount |
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1 | | the Board deems reasonable for any of the following reasons: |
2 | | (A) an act or acts of God, (B) an act of bioterrorism or |
3 | | terrorism or a bioterrorism or terrorism threat that was |
4 | | investigated by a law enforcement agency, or (C) a condition |
5 | | beyond the control of the owners licensee that does not result |
6 | | from any act or omission by the owners licensee or any of its |
7 | | agents and that poses a hazardous threat to the health and |
8 | | safety of patrons. If an owners licensee pays an amount in |
9 | | excess of its liability under this Section, the Board shall |
10 | | apply the overpayment to future payments required under this |
11 | | Section. |
12 | | For purposes of this subsection (a-15): |
13 | | "Act of God" means an incident caused by the operation of |
14 | | an extraordinary force that cannot be foreseen, that cannot be |
15 | | avoided by the exercise of due care, and for which no person |
16 | | can be held liable.
|
17 | | "Base amount" means the following: |
18 | | For a riverboat in Alton, $31,000,000.
|
19 | | For a riverboat in East Peoria, $43,000,000.
|
20 | | For the Empress riverboat in Joliet, $86,000,000.
|
21 | | For a riverboat in Metropolis, $45,000,000.
|
22 | | For the Harrah's riverboat in Joliet, $114,000,000.
|
23 | | For a riverboat in Aurora, $86,000,000.
|
24 | | For a riverboat in East St. Louis, $48,500,000.
|
25 | | For a riverboat in Elgin, $198,000,000.
|
26 | | "Dormant license" has the meaning ascribed to it in |
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1 | | subsection (a-3).
|
2 | | "Net privilege tax" means all privilege taxes paid by a |
3 | | licensed owner to the Board under this Section, less all |
4 | | payments made from the State Gaming Fund pursuant to |
5 | | subsection (b) of this Section. |
6 | | The changes made to this subsection (a-15) by Public Act |
7 | | 94-839 are intended to restate and clarify the intent of |
8 | | Public Act 94-673 with respect to the amount of the payments |
9 | | required to be made under this subsection by an owners |
10 | | licensee to the Board.
|
11 | | (b) From the tax revenue from riverboat or casino gambling
|
12 | | deposited in the State Gaming Fund under this Section, an |
13 | | amount equal to 5% of
adjusted gross receipts generated by a |
14 | | riverboat or a casino, other than a riverboat or casino |
15 | | designated in paragraph (1), (3), or (4) of subsection (e-5) |
16 | | of Section 7, shall be paid monthly, subject
to appropriation |
17 | | by the General Assembly, to the unit of local government in |
18 | | which the casino is located or that
is designated as the home |
19 | | dock of the riverboat. Notwithstanding anything to the |
20 | | contrary, beginning on the first day that an owners licensee |
21 | | under paragraph (1), (2), (3), (4), (5), or (6) of subsection |
22 | | (e-5) of Section 7 conducts gambling operations, either in a |
23 | | temporary facility or a permanent facility, and for 2 years |
24 | | thereafter, a unit of local government designated as the home |
25 | | dock of a riverboat whose license was issued before January 1, |
26 | | 2019, other than a riverboat conducting gambling operations in |
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1 | | the City of East St. Louis, shall not receive less under this |
2 | | subsection (b) than the amount the unit of local government |
3 | | received under this subsection (b) in calendar year 2018. |
4 | | Notwithstanding anything to the contrary and because the City |
5 | | of East St. Louis is a financially distressed city, beginning |
6 | | on the first day that an owners licensee under paragraph (1), |
7 | | (2), (3), (4), (5), or (6) of subsection (e-5) of Section 7 |
8 | | conducts gambling operations, either in a temporary facility |
9 | | or a permanent facility, and for 10 years thereafter, a unit of |
10 | | local government designated as the home dock of a riverboat |
11 | | conducting gambling operations in the City of East St. Louis |
12 | | shall not receive less under this subsection (b) than the |
13 | | amount the unit of local government received under this |
14 | | subsection (b) in calendar year 2018. |
15 | | From the tax revenue
deposited in the State Gaming Fund |
16 | | pursuant to riverboat or casino gambling operations
conducted |
17 | | by a licensed manager on behalf of the State, an amount equal |
18 | | to 5%
of adjusted gross receipts generated pursuant to those |
19 | | riverboat or casino gambling
operations shall be paid monthly,
|
20 | | subject to appropriation by the General Assembly, to the unit |
21 | | of local
government that is designated as the home dock of the |
22 | | riverboat upon which
those riverboat gambling operations are |
23 | | conducted or in which the casino is located. |
24 | | From the tax revenue from riverboat or casino gambling |
25 | | deposited in the State Gaming Fund under this Section, an |
26 | | amount equal to 5% of the adjusted gross receipts generated by |
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1 | | a riverboat designated in paragraph (3) of subsection (e-5) of |
2 | | Section 7 shall be divided and remitted monthly, subject to |
3 | | appropriation, as follows: 70% to Waukegan, 10% to Park City, |
4 | | 15% to North Chicago, and 5% to Lake County. |
5 | | From the tax revenue from riverboat or casino gambling |
6 | | deposited in the State Gaming Fund under this Section, an |
7 | | amount equal to 5% of the adjusted gross receipts generated by |
8 | | a riverboat designated in paragraph (4) of subsection (e-5) of |
9 | | Section 7 shall be remitted monthly, subject to appropriation, |
10 | | as follows: 70% to the City of Rockford, 5% to the City of |
11 | | Loves Park, 5% to the Village of Machesney, and 20% to |
12 | | Winnebago County. |
13 | | From the tax revenue from riverboat or casino gambling |
14 | | deposited in the State Gaming Fund under this Section, an |
15 | | amount equal to 5% of the adjusted gross receipts generated by |
16 | | a riverboat designated in paragraph (5) of subsection (e-5) of |
17 | | Section 7 shall be remitted monthly, subject to appropriation, |
18 | | as follows: 2% to the unit of local government in which the |
19 | | riverboat or casino is located, and 3% shall be distributed: |
20 | | (A) in accordance with a regional capital development plan |
21 | | entered into by the following communities: Village of Beecher, |
22 | | City of Blue Island, Village of Burnham, City of Calumet City, |
23 | | Village of Calumet Park, City of Chicago Heights, City of |
24 | | Country Club Hills, Village of Crestwood, Village of Crete, |
25 | | Village of Dixmoor, Village of Dolton, Village of East Hazel |
26 | | Crest, Village of Flossmoor, Village of Ford Heights, Village |
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1 | | of Glenwood, City of Harvey, Village of Hazel Crest, Village |
2 | | of Homewood, Village of Lansing, Village of Lynwood, City of |
3 | | Markham, Village of Matteson, Village of Midlothian, Village |
4 | | of Monee, City of Oak Forest, Village of Olympia Fields, |
5 | | Village of Orland Hills, Village of Orland Park, City of Palos |
6 | | Heights, Village of Park Forest, Village of Phoenix, Village |
7 | | of Posen, Village of Richton Park, Village of Riverdale, |
8 | | Village of Robbins, Village of Sauk Village, Village of South |
9 | | Chicago Heights, Village of South Holland, Village of Steger, |
10 | | Village of Thornton, Village of Tinley Park, Village of |
11 | | University Park and Village of Worth; or (B) if no regional |
12 | | capital development plan exists, equally among the communities |
13 | | listed in item (A) to be used for capital expenditures or |
14 | | public pension payments, or both. |
15 | | Units of local government may refund any portion of the |
16 | | payment that they receive pursuant to this subsection (b) to |
17 | | the riverboat or casino.
|
18 | | (b-4) Beginning on the first day the licensee under |
19 | | paragraph (5) of subsection (e-5) of Section 7 conducts |
20 | | gambling operations, either in a temporary facility or a |
21 | | permanent facility, and ending on July 31, 2042, from the tax |
22 | | revenue deposited in the State Gaming Fund under this Section, |
23 | | $5,000,000 shall be paid annually, subject
to appropriation, |
24 | | to the host municipality of that owners licensee of a license |
25 | | issued or re-issued pursuant to Section
7.1 of this Act before |
26 | | January 1, 2012. Payments received by the host municipality |
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1 | | pursuant to this subsection (b-4) may not be shared with any |
2 | | other unit of local government. |
3 | | (b-5) Beginning on June 28, 2019 (the effective date of |
4 | | Public Act 101-31), from the tax revenue
deposited in the |
5 | | State Gaming Fund under this Section, an amount equal to 3% of
|
6 | | adjusted gross receipts generated by each organization gaming |
7 | | facility located outside Madison County shall be paid monthly, |
8 | | subject
to appropriation by the General Assembly, to a |
9 | | municipality other than the Village of Stickney in which each |
10 | | organization gaming facility is located or, if the |
11 | | organization gaming facility is not located within a |
12 | | municipality, to the county in which the organization gaming |
13 | | facility is located, except as otherwise provided in this |
14 | | Section. From the tax revenue deposited in the State Gaming |
15 | | Fund under this Section, an amount equal to 3% of adjusted |
16 | | gross receipts generated by an organization gaming facility |
17 | | located in the Village of Stickney shall be paid monthly, |
18 | | subject to appropriation by the General Assembly, as follows: |
19 | | 25% to the Village of Stickney, 5% to the City of Berwyn, 50% |
20 | | to the Town of Cicero, and 20% to the Stickney Public Health |
21 | | District. |
22 | | From the tax revenue deposited in the State Gaming Fund |
23 | | under this Section, an amount equal to 5% of adjusted gross |
24 | | receipts generated by an organization gaming facility located |
25 | | in the City of Collinsville shall be paid monthly, subject to |
26 | | appropriation by the General Assembly, as follows: 30% to the |
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1 | | City of Alton, 30% to the City of East St. Louis, and 40% to |
2 | | the City of Collinsville. |
3 | | Municipalities and counties may refund any portion of the |
4 | | payment that they receive pursuant to this subsection (b-5) to |
5 | | the organization gaming facility. |
6 | | (b-6) Beginning on June 28, 2019 (the effective date of |
7 | | Public Act 101-31), from the tax revenue deposited in the |
8 | | State Gaming Fund under this Section, an amount equal to 2% of |
9 | | adjusted gross receipts generated by an organization gaming |
10 | | facility located outside Madison County shall be paid monthly, |
11 | | subject to appropriation by the General Assembly, to the |
12 | | county in which the organization gaming facility is located |
13 | | for the purposes of its criminal justice system or health care |
14 | | system. |
15 | | Counties may refund any portion of the payment that they |
16 | | receive pursuant to this subsection (b-6) to the organization |
17 | | gaming facility. |
18 | | (b-7) From the tax revenue from the organization gaming |
19 | | licensee located in one of the following townships of Cook |
20 | | County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or |
21 | | Worth, an amount equal to 5% of the adjusted gross receipts |
22 | | generated by that organization gaming licensee shall be |
23 | | remitted monthly, subject to appropriation, as follows: 2% to |
24 | | the unit of local government in which the organization gaming |
25 | | licensee is located, and 3% shall be distributed: (A) in |
26 | | accordance with a regional capital development plan entered |
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1 | | into by the following communities: Village of Beecher, City of |
2 | | Blue Island, Village of Burnham, City of Calumet City, Village |
3 | | of Calumet Park, City of Chicago Heights, City of Country Club |
4 | | Hills, Village of Crestwood, Village of Crete, Village of |
5 | | Dixmoor, Village of Dolton, Village of East Hazel Crest, |
6 | | Village of Flossmoor, Village of Ford Heights, Village of |
7 | | Glenwood, City of Harvey, Village of Hazel Crest, Village of |
8 | | Homewood, Village of Lansing, Village of Lynwood, City of |
9 | | Markham, Village of Matteson, Village of Midlothian, Village |
10 | | of Monee, City of Oak Forest, Village of Olympia Fields, |
11 | | Village of Orland Hills, Village of Orland Park, City of Palos |
12 | | Heights, Village of Park Forest, Village of Phoenix, Village |
13 | | of Posen, Village of Richton Park, Village of Riverdale, |
14 | | Village of Robbins, Village of Sauk Village, Village of South |
15 | | Chicago Heights, Village of South Holland, Village of Steger, |
16 | | Village of Thornton, Village of Tinley Park, Village of |
17 | | University Park, and Village of Worth; or (B) if no regional |
18 | | capital development plan exists, equally among the communities |
19 | | listed in item (A) to be used for capital expenditures or |
20 | | public pension payments, or both. |
21 | | (b-8) In lieu of the payments under subsection (b) of this |
22 | | Section, from the tax revenue deposited in the State Gaming
|
23 | | Fund pursuant to riverboat or casino gambling operations |
24 | | conducted by an owners licensee
under paragraph (1) of |
25 | | subsection (e-5) of Section 7, an amount equal to the tax |
26 | | revenue
generated from the privilege tax imposed by paragraph |
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1 | | (2) of subsection (a-5) that is to be
paid to the City of |
2 | | Chicago shall be paid monthly, subject
to appropriation by the |
3 | | General Assembly, as follows: (1) an amount equal to 0.5% of |
4 | | the annual adjusted gross receipts
generated by the owners |
5 | | licensee under paragraph (1) of subsection (e-5) of Section 7 |
6 | | to the home rule county in which the owners licensee is located |
7 | | for the purpose of enhancing
the county's criminal justice |
8 | | system; and (2) the balance to the City of Chicago and shall be |
9 | | expended or obligated by the City of Chicago for pension |
10 | | payments in accordance with Public Act 99-506. |
11 | | (c) Appropriations, as approved by the General Assembly, |
12 | | may be made
from the State Gaming Fund to the Board (i) for the |
13 | | administration and enforcement of this Act and the Video |
14 | | Gaming Act, (ii) for distribution to the Department of State |
15 | | Police and to the Department of Revenue for the enforcement of |
16 | | this Act and the Video Gaming Act, and (iii) to the
Department |
17 | | of Human Services for the administration of programs to treat
|
18 | | problem gambling, including problem gambling from sports |
19 | | wagering. The Board's annual appropriations request must |
20 | | separately state its funding needs for the regulation of |
21 | | gaming authorized under Section 7.7, riverboat gaming, casino |
22 | | gaming, video gaming, and sports wagering.
|
23 | | (c-2) An amount equal to 2% of the adjusted gross receipts |
24 | | generated by an organization gaming facility located within a |
25 | | home rule county with a population of over 3,000,000 |
26 | | inhabitants shall be paid, subject to appropriation
from the |
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1 | | General Assembly, from the State Gaming Fund to the home rule
|
2 | | county in which the organization gaming licensee is located |
3 | | for the purpose of
enhancing the county's criminal justice |
4 | | system. |
5 | | (c-3) Appropriations, as approved by the General Assembly, |
6 | | may be made from the tax revenue deposited into the State |
7 | | Gaming Fund from organization gaming licensees pursuant to |
8 | | this Section for the administration and enforcement of this |
9 | | Act.
|
10 | | (c-4) After payments required under subsections (b), |
11 | | (b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from |
12 | | the tax revenue from organization gaming licensees deposited |
13 | | into the State Gaming Fund under this Section, all remaining |
14 | | amounts from organization gaming licensees shall be |
15 | | transferred into the Capital Projects Fund. |
16 | | (c-5) (Blank).
|
17 | | (c-10) Each year the General Assembly shall appropriate |
18 | | from the General
Revenue Fund to the Education Assistance Fund |
19 | | an amount equal to the amount
paid into the Horse Racing Equity |
20 | | Fund pursuant to subsection (c-5) in the
prior calendar year.
|
21 | | (c-15) After the payments required under subsections (b), |
22 | | (c), and (c-5)
have been made, an amount equal to 2% of the |
23 | | adjusted gross receipts of (1)
an owners licensee that |
24 | | relocates pursuant to Section 11.2, (2) an owners
licensee |
25 | | conducting riverboat gambling operations pursuant to
an
owners |
26 | | license that is initially issued after June 25, 1999,
or (3) |
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1 | | the first
riverboat gambling operations conducted by a |
2 | | licensed manager on behalf of the
State under Section 7.3,
|
3 | | whichever comes first, shall be paid, subject to appropriation
|
4 | | from the General Assembly, from the State Gaming Fund to each |
5 | | home rule
county with a population of over 3,000,000 |
6 | | inhabitants for the purpose of
enhancing the county's criminal |
7 | | justice system.
|
8 | | (c-20) Each year the General Assembly shall appropriate |
9 | | from the General
Revenue Fund to the Education Assistance Fund |
10 | | an amount equal to the amount
paid to each home rule county |
11 | | with a population of over 3,000,000 inhabitants
pursuant to |
12 | | subsection (c-15) in the prior calendar year.
|
13 | | (c-21) After the payments required under subsections (b), |
14 | | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have |
15 | | been made, an amount equal to 0.5% of the adjusted gross |
16 | | receipts generated by the owners licensee under paragraph (1) |
17 | | of subsection (e-5) of Section 7 shall be paid monthly, |
18 | | subject to appropriation
from the General Assembly, from the |
19 | | State Gaming Fund to the home rule
county in which the owners |
20 | | licensee is located for the purpose of
enhancing the county's |
21 | | criminal justice system. |
22 | | (c-22) After the payments required under subsections (b), |
23 | | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and |
24 | | (c-21) have been made, an amount equal to 2% of the adjusted |
25 | | gross receipts generated by the owners licensee under |
26 | | paragraph (5) of subsection (e-5) of Section 7 shall be paid, |
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1 | | subject to appropriation
from the General Assembly, from the |
2 | | State Gaming Fund to the home rule
county in which the owners |
3 | | licensee is located for the purpose of
enhancing the county's |
4 | | criminal justice system. |
5 | | (c-25) From July 1, 2013 and each July 1 thereafter |
6 | | through July 1, 2019, $1,600,000 shall be transferred from the |
7 | | State Gaming Fund to the Chicago State University Education |
8 | | Improvement Fund.
|
9 | | On July 1, 2020 and each July 1 thereafter, $3,000,000 |
10 | | shall be transferred from the State Gaming Fund to the Chicago |
11 | | State University Education Improvement Fund. |
12 | | (c-30) On July 1, 2013 or as soon as possible thereafter, |
13 | | $92,000,000 shall be transferred from the State Gaming Fund to |
14 | | the School Infrastructure Fund and $23,000,000 shall be |
15 | | transferred from the State Gaming Fund to the Horse Racing |
16 | | Equity Fund. |
17 | | (c-35) Beginning on July 1, 2013, in addition to any |
18 | | amount transferred under subsection (c-30) of this Section, |
19 | | $5,530,000 shall be transferred monthly from the State Gaming |
20 | | Fund to the School Infrastructure Fund. |
21 | | (d) From time to time, through June 30, 2021, the
Board |
22 | | shall transfer the remainder of the funds
generated by this |
23 | | Act into the Education
Assistance Fund , created by Public Act |
24 | | 86-0018, of the State of Illinois .
|
25 | | (d-5) Beginning on July 1, 2021, on the last day of each |
26 | | month, or as soon thereafter as possible, after all the |
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1 | | required expenditures, distributions and transfers have been |
2 | | made from the State Gaming Fund for the month pursuant to |
3 | | subsections (b) through (c-35), the Board shall transfer |
4 | | $22,500,000, along with any deficiencies in such amounts from |
5 | | prior months, from the State Gaming Fund to the Education |
6 | | Assistance Fund; then the Board shall transfer the remainder |
7 | | of the funds generated by this Act, if any, from the State |
8 | | Gaming Fund to the Capital Projects Fund. |
9 | | (e) Nothing in this Act shall prohibit the unit of local |
10 | | government
designated as the home dock of the riverboat from |
11 | | entering into agreements
with other units of local government |
12 | | in this State or in other states to
share its portion of the |
13 | | tax revenue.
|
14 | | (f) To the extent practicable, the Board shall administer |
15 | | and collect the
wagering taxes imposed by this Section in a |
16 | | manner consistent with the
provisions of Sections 4, 5, 5a, |
17 | | 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of |
18 | | the Retailers' Occupation Tax Act and Section 3-7 of the
|
19 | | Uniform Penalty and Interest Act.
|
20 | | (Source: P.A. 101-31, Article 25, Section 25-910, eff. |
21 | | 6-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19; |
22 | | 101-648, eff. 6-30-20.)
|
23 | | Section 3-115. The Sports Wagering Act is amended by |
24 | | changing Section 25-90 as follows:
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1 | | (230 ILCS 45/25-90)
|
2 | | Sec. 25-90. Tax; Sports Wagering Fund. |
3 | | (a) For the privilege of holding a license to operate |
4 | | sports wagering under this Act, this State shall impose and |
5 | | collect 15% of a master sports wagering licensee's adjusted |
6 | | gross sports wagering receipts from sports wagering. The |
7 | | accrual method of accounting shall be used for purposes of |
8 | | calculating the amount of the tax owed by the licensee. |
9 | | The taxes levied and collected pursuant to this subsection |
10 | | (a) are due and payable to the Board no later than the last day |
11 | | of the month following the calendar month in which the |
12 | | adjusted gross sports wagering receipts were received and the |
13 | | tax obligation was accrued. |
14 | | (a-5) In addition to the tax imposed under subsection (a) |
15 | | of this Section, for the privilege of holding a license to |
16 | | operate sports wagering under this Act, the State shall impose |
17 | | and collect 2% of the adjusted gross receipts from sports |
18 | | wagers that are placed within a home rule county with a |
19 | | population of over 3,000,000 inhabitants, which shall be paid, |
20 | | subject to appropriation from the General Assembly, from the |
21 | | Sports Wagering Fund to that home rule county for the purpose |
22 | | of enhancing the county's criminal justice system. |
23 | | (b) The Sports Wagering Fund is hereby created as special |
24 | | fund in the State treasury. Except as otherwise provided in |
25 | | this Act, all moneys collected under this Act by the Board |
26 | | shall be deposited into the Sports Wagering Fund. On the 25th |
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1 | | of each month, any moneys remaining in the Sports Wagering |
2 | | Fund in excess of the anticipated monthly expenditures from |
3 | | the Fund through the next month, as certified by the Board to |
4 | | the State Comptroller, shall be transferred by the State |
5 | | Comptroller and the State Treasurer to the Capital Projects |
6 | | Fund. |
7 | | (c) Beginning with July 2021, and on a monthly basis |
8 | | thereafter, the Board shall certify to the State Comptroller |
9 | | the amount of license fees collected in the month for initial |
10 | | licenses issued under this Act, except for occupational |
11 | | licenses. As soon after certification as practicable, the |
12 | | State Comptroller shall direct and the State Treasurer shall |
13 | | transfer the certified amount from the Sports Wagering Fund to |
14 | | the Rebuild Illinois Projects Fund.
|
15 | | (Source: P.A. 101-31, eff. 6-28-19.)
|
16 | | Section 3-120. The Illinois Public Aid Code is amended by |
17 | | changing Sections 5-5.4, 12-10, and 12-10.3 and by adding |
18 | | Sections 5-2.09 and 5-2.10 as follows:
|
19 | | (305 ILCS 5/5-2.09 new) |
20 | | Sec. 5-2.09. Enhanced federal medical assistance |
21 | | percentage. In accordance with Section 9817 of the American |
22 | | Rescue Plan Act of 2021 (Pub. L. 117-2) and corresponding |
23 | | federal guidance, the Department of Healthcare and Family |
24 | | Services shall take appropriate actions to claim an enhanced |
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1 | | federal medical assistance percentage (FMAP) provided by |
2 | | Section 9817 of the American Rescue Plan Act of 2021 with |
3 | | respect to expenditures under the State medical assistance |
4 | | program for home and community-based services from April 1, |
5 | | 2021 through March 31, 2022. The Department is authorized to |
6 | | use State funds equivalent to the amount of federal funds |
7 | | attributable to the increased federal medical assistance |
8 | | percentage under Section 9817 of the American Rescue Plan Act |
9 | | of 2021 to implement or supplement the implementation of |
10 | | activities to enhance, expand, or strengthen home and |
11 | | community based services under the State's medical assistance |
12 | | program to the extent permitted by and aligned with the goals |
13 | | of Section 9817 of the American Rescue Plan Act of 2021 through |
14 | | March 31, 2024 or any revised deadline established by the |
15 | | federal government. The use of such funds is subject to |
16 | | compliance with applicable federal requirements and federal |
17 | | approval, including the approval of any necessary State Plan |
18 | | Amendments, Waiver Amendments, or other federally required |
19 | | documents or assurances. |
20 | | The Department may adopt rules as necessary, including |
21 | | emergency rules as authorized by Section 5-45 of the Illinois |
22 | | Administrative Procedure Act, to implement the provisions of |
23 | | this Section.
|
24 | | (305 ILCS 5/5-2.10 new) |
25 | | Sec. 5-2.10. Increased accountability for nursing |
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1 | | facilities. The Department shall develop a plan for the |
2 | | revitalization of nursing homes licensed under the Nursing |
3 | | Home Care Act and shall report to the Governor and the General |
4 | | Assembly on a recommended course of action, including, but not |
5 | | limited to, the following: |
6 | | (1) significantly increasing federal funds by |
7 | | streamlining and raising the nursing home provider |
8 | | assessment on occupied beds; |
9 | | (2)improving payments through increased funding and |
10 | | providing additional incentives for staffing, quality |
11 | | metrics and infection control measures; and |
12 | | (3)transitioning the methodologies for reimbursement |
13 | | of nursing services as provided under this Article to the |
14 | | Patient Driven Payment Model (PDPM) developed by the |
15 | | federal Centers for Medicare and Medicaid Services. |
16 | | No later than September 30, 2021, the Department shall |
17 | | submit a report to the Governor and the General Assembly, |
18 | | which outlines the steps taken by the Department, including |
19 | | discussions with interested stakeholders and industry |
20 | | representatives, and recommendations for further action by the |
21 | | General Assembly to provide for accountability and to achieve |
22 | | the program objectives outlined in this Section, which shall |
23 | | require action by the General Assembly.
|
24 | | (305 ILCS 5/5-5.4) (from Ch. 23, par. 5-5.4)
|
25 | | Sec. 5-5.4. Standards of Payment - Department of |
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1 | | Healthcare and Family Services.
The Department of Healthcare |
2 | | and Family Services shall develop standards of payment of
|
3 | | nursing facility and ICF/DD services in facilities providing |
4 | | such services
under this Article which:
|
5 | | (1) Provide for the determination of a facility's payment
|
6 | | for nursing facility or ICF/DD services on a prospective |
7 | | basis.
The amount of the payment rate for all nursing |
8 | | facilities certified by the
Department of Public Health under |
9 | | the ID/DD Community Care Act or the Nursing Home Care Act as |
10 | | Intermediate
Care for the Developmentally Disabled facilities, |
11 | | Long Term Care for Under Age
22 facilities, Skilled Nursing |
12 | | facilities, or Intermediate Care facilities
under the
medical |
13 | | assistance program shall be prospectively established annually |
14 | | on the
basis of historical, financial, and statistical data |
15 | | reflecting actual costs
from prior years, which shall be |
16 | | applied to the current rate year and updated
for inflation, |
17 | | except that the capital cost element for newly constructed
|
18 | | facilities shall be based upon projected budgets. The annually |
19 | | established
payment rate shall take effect on July 1 in 1984 |
20 | | and subsequent years. No rate
increase and no
update for |
21 | | inflation shall be provided on or after July 1, 1994, unless |
22 | | specifically provided for in this
Section.
The changes made by |
23 | | Public Act 93-841
extending the duration of the prohibition |
24 | | against a rate increase or update for inflation are effective |
25 | | retroactive to July 1, 2004.
|
26 | | For facilities licensed by the Department of Public Health |
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1 | | under the Nursing
Home Care Act as Intermediate Care for the |
2 | | Developmentally Disabled facilities
or Long Term Care for |
3 | | Under Age 22 facilities, the rates taking effect on July
1, |
4 | | 1998 shall include an increase of 3%. For facilities licensed |
5 | | by the
Department of Public Health under the Nursing Home Care |
6 | | Act as Skilled Nursing
facilities or Intermediate Care |
7 | | facilities, the rates taking effect on July 1,
1998 shall |
8 | | include an increase of 3% plus $1.10 per resident-day, as |
9 | | defined by
the Department. For facilities licensed by the |
10 | | Department of Public Health under the Nursing Home Care Act as |
11 | | Intermediate Care Facilities for the Developmentally Disabled |
12 | | or Long Term Care for Under Age 22 facilities, the rates taking |
13 | | effect on January 1, 2006 shall include an increase of 3%.
For |
14 | | facilities licensed by the Department of Public Health under |
15 | | the Nursing Home Care Act as Intermediate Care Facilities for |
16 | | the Developmentally Disabled or Long Term Care for Under Age |
17 | | 22 facilities, the rates taking effect on January 1, 2009 |
18 | | shall include an increase sufficient to provide a $0.50 per |
19 | | hour wage increase for non-executive staff. For facilities |
20 | | licensed by the Department of Public Health under the ID/DD |
21 | | Community Care Act as ID/DD Facilities the rates taking effect |
22 | | within 30 days after July 6, 2017 (the effective date of Public |
23 | | Act 100-23) shall include an increase sufficient to provide a |
24 | | $0.75 per hour wage increase for non-executive staff. The |
25 | | Department shall adopt rules, including emergency rules under |
26 | | subsection (y) of Section 5-45 of the Illinois Administrative |
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1 | | Procedure Act, to implement the provisions of this paragraph. |
2 | | For facilities licensed by the Department of Public Health |
3 | | under the ID/DD Community Care Act as ID/DD Facilities and |
4 | | under the MC/DD Act as MC/DD Facilities, the rates taking |
5 | | effect within 30 days after the effective date of this |
6 | | amendatory Act of the 100th General Assembly shall include an |
7 | | increase sufficient to provide a $0.50 per hour wage increase |
8 | | for non-executive front-line personnel, including, but not |
9 | | limited to, direct support persons, aides, front-line |
10 | | supervisors, qualified intellectual disabilities |
11 | | professionals, nurses, and non-administrative support staff. |
12 | | The Department shall adopt rules, including emergency rules |
13 | | under subsection (bb) of Section 5-45 of the Illinois |
14 | | Administrative Procedure Act, to implement the provisions of |
15 | | this paragraph. |
16 | | For facilities licensed by the Department of Public Health |
17 | | under the
Nursing Home Care Act as Intermediate Care for the |
18 | | Developmentally Disabled
facilities or Long Term Care for |
19 | | Under Age 22 facilities, the rates taking
effect on July 1, |
20 | | 1999 shall include an increase of 1.6% plus $3.00 per
|
21 | | resident-day, as defined by the Department. For facilities |
22 | | licensed by the
Department of Public Health under the Nursing |
23 | | Home Care Act as Skilled Nursing
facilities or Intermediate |
24 | | Care facilities, the rates taking effect on July 1,
1999 shall |
25 | | include an increase of 1.6% and, for services provided on or |
26 | | after
October 1, 1999, shall be increased by $4.00 per |
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1 | | resident-day, as defined by
the Department.
|
2 | | For facilities licensed by the Department of Public Health |
3 | | under the
Nursing Home Care Act as Intermediate Care for the |
4 | | Developmentally Disabled
facilities or Long Term Care for |
5 | | Under Age 22 facilities, the rates taking
effect on July 1, |
6 | | 2000 shall include an increase of 2.5% per resident-day,
as |
7 | | defined by the Department. For facilities licensed by the |
8 | | Department of
Public Health under the Nursing Home Care Act as |
9 | | Skilled Nursing facilities or
Intermediate Care facilities, |
10 | | the rates taking effect on July 1, 2000 shall
include an |
11 | | increase of 2.5% per resident-day, as defined by the |
12 | | Department.
|
13 | | For facilities licensed by the Department of Public Health |
14 | | under the
Nursing Home Care Act as skilled nursing facilities |
15 | | or intermediate care
facilities, a new payment methodology |
16 | | must be implemented for the nursing
component of the rate |
17 | | effective July 1, 2003. The Department of Public Aid
(now |
18 | | Healthcare and Family Services) shall develop the new payment |
19 | | methodology using the Minimum Data Set
(MDS) as the instrument |
20 | | to collect information concerning nursing home
resident |
21 | | condition necessary to compute the rate. The Department
shall |
22 | | develop the new payment methodology to meet the unique needs |
23 | | of
Illinois nursing home residents while remaining subject to |
24 | | the appropriations
provided by the General Assembly.
A |
25 | | transition period from the payment methodology in effect on |
26 | | June 30, 2003
to the payment methodology in effect on July 1, |
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1 | | 2003 shall be provided for a
period not exceeding 3 years and |
2 | | 184 days after implementation of the new payment
methodology |
3 | | as follows:
|
4 | | (A) For a facility that would receive a lower
nursing |
5 | | component rate per patient day under the new system than |
6 | | the facility
received
effective on the date immediately |
7 | | preceding the date that the Department
implements the new |
8 | | payment methodology, the nursing component rate per |
9 | | patient
day for the facility
shall be held at
the level in |
10 | | effect on the date immediately preceding the date that the
|
11 | | Department implements the new payment methodology until a |
12 | | higher nursing
component rate of
reimbursement is achieved |
13 | | by that
facility.
|
14 | | (B) For a facility that would receive a higher nursing |
15 | | component rate per
patient day under the payment |
16 | | methodology in effect on July 1, 2003 than the
facility |
17 | | received effective on the date immediately preceding the |
18 | | date that the
Department implements the new payment |
19 | | methodology, the nursing component rate
per patient day |
20 | | for the facility shall be adjusted.
|
21 | | (C) Notwithstanding paragraphs (A) and (B), the |
22 | | nursing component rate per
patient day for the facility |
23 | | shall be adjusted subject to appropriations
provided by |
24 | | the General Assembly.
|
25 | | For facilities licensed by the Department of Public Health |
26 | | under the
Nursing Home Care Act as Intermediate Care for the |
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1 | | Developmentally Disabled
facilities or Long Term Care for |
2 | | Under Age 22 facilities, the rates taking
effect on March 1, |
3 | | 2001 shall include a statewide increase of 7.85%, as
defined |
4 | | by the Department.
|
5 | | Notwithstanding any other provision of this Section, for |
6 | | facilities licensed by the Department of Public Health under |
7 | | the
Nursing Home Care Act as skilled nursing facilities or |
8 | | intermediate care
facilities, except facilities participating |
9 | | in the Department's demonstration program pursuant to the |
10 | | provisions of Title 77, Part 300, Subpart T of the Illinois |
11 | | Administrative Code, the numerator of the ratio used by the |
12 | | Department of Healthcare and Family Services to compute the |
13 | | rate payable under this Section using the Minimum Data Set |
14 | | (MDS) methodology shall incorporate the following annual |
15 | | amounts as the additional funds appropriated to the Department |
16 | | specifically to pay for rates based on the MDS nursing |
17 | | component methodology in excess of the funding in effect on |
18 | | December 31, 2006: |
19 | | (i) For rates taking effect January 1, 2007, |
20 | | $60,000,000. |
21 | | (ii) For rates taking effect January 1, 2008, |
22 | | $110,000,000. |
23 | | (iii) For rates taking effect January 1, 2009, |
24 | | $194,000,000. |
25 | | (iv) For rates taking effect April 1, 2011, or the |
26 | | first day of the month that begins at least 45 days after |
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1 | | the effective date of this amendatory Act of the 96th |
2 | | General Assembly, $416,500,000 or an amount as may be |
3 | | necessary to complete the transition to the MDS |
4 | | methodology for the nursing component of the rate. |
5 | | Increased payments under this item (iv) are not due and |
6 | | payable, however, until (i) the methodologies described in |
7 | | this paragraph are approved by the federal government in |
8 | | an appropriate State Plan amendment and (ii) the |
9 | | assessment imposed by Section 5B-2 of this Code is |
10 | | determined to be a permissible tax under Title XIX of the |
11 | | Social Security Act. |
12 | | Notwithstanding any other provision of this Section, for |
13 | | facilities licensed by the Department of Public Health under |
14 | | the Nursing Home Care Act as skilled nursing facilities or |
15 | | intermediate care facilities, the support component of the |
16 | | rates taking effect on January 1, 2008 shall be computed using |
17 | | the most recent cost reports on file with the Department of |
18 | | Healthcare and Family Services no later than April 1, 2005, |
19 | | updated for inflation to January 1, 2006. |
20 | | For facilities licensed by the Department of Public Health |
21 | | under the
Nursing Home Care Act as Intermediate Care for the |
22 | | Developmentally Disabled
facilities or Long Term Care for |
23 | | Under Age 22 facilities, the rates taking
effect on April 1, |
24 | | 2002 shall include a statewide increase of 2.0%, as
defined by |
25 | | the Department.
This increase terminates on July 1, 2002;
|
26 | | beginning July 1, 2002 these rates are reduced to the level of |
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1 | | the rates
in effect on March 31, 2002, as defined by the |
2 | | Department.
|
3 | | For facilities licensed by the Department of Public Health |
4 | | under the
Nursing Home Care Act as skilled nursing facilities |
5 | | or intermediate care
facilities, the rates taking effect on |
6 | | July 1, 2001 shall be computed using the most recent cost |
7 | | reports
on file with the Department of Public Aid no later than |
8 | | April 1, 2000,
updated for inflation to January 1, 2001. For |
9 | | rates effective July 1, 2001
only, rates shall be the greater |
10 | | of the rate computed for July 1, 2001
or the rate effective on |
11 | | June 30, 2001.
|
12 | | Notwithstanding any other provision of this Section, for |
13 | | facilities
licensed by the Department of Public Health under |
14 | | the Nursing Home Care Act
as skilled nursing facilities or |
15 | | intermediate care facilities, the Illinois
Department shall |
16 | | determine by rule the rates taking effect on July 1, 2002,
|
17 | | which shall be 5.9% less than the rates in effect on June 30, |
18 | | 2002.
|
19 | | Notwithstanding any other provision of this Section, for |
20 | | facilities
licensed by the Department of Public Health under |
21 | | the Nursing Home Care Act as
skilled nursing
facilities or |
22 | | intermediate care facilities, if the payment methodologies |
23 | | required under Section 5A-12 and the waiver granted under 42 |
24 | | CFR 433.68 are approved by the United States Centers for |
25 | | Medicare and Medicaid Services, the rates taking effect on |
26 | | July 1, 2004 shall be 3.0% greater than the rates in effect on |
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1 | | June 30, 2004. These rates shall take
effect only upon |
2 | | approval and
implementation of the payment methodologies |
3 | | required under Section 5A-12.
|
4 | | Notwithstanding any other provisions of this Section, for |
5 | | facilities licensed by the Department of Public Health under |
6 | | the Nursing Home Care Act as skilled nursing facilities or |
7 | | intermediate care facilities, the rates taking effect on |
8 | | January 1, 2005 shall be 3% more than the rates in effect on |
9 | | December 31, 2004.
|
10 | | Notwithstanding any other provision of this Section, for |
11 | | facilities licensed by the Department of Public Health under |
12 | | the Nursing Home Care Act as skilled nursing facilities or |
13 | | intermediate care facilities, effective January 1, 2009, the |
14 | | per diem support component of the rates effective on January |
15 | | 1, 2008, computed using the most recent cost reports on file |
16 | | with the Department of Healthcare and Family Services no later |
17 | | than April 1, 2005, updated for inflation to January 1, 2006, |
18 | | shall be increased to the amount that would have been derived |
19 | | using standard Department of Healthcare and Family Services |
20 | | methods, procedures, and inflators. |
21 | | Notwithstanding any other provisions of this Section, for |
22 | | facilities licensed by the Department of Public Health under |
23 | | the Nursing Home Care Act as intermediate care facilities that |
24 | | are federally defined as Institutions for Mental Disease, or |
25 | | facilities licensed by the Department of Public Health under |
26 | | the Specialized Mental Health Rehabilitation Act of 2013, a |
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1 | | socio-development component rate equal to 6.6% of the |
2 | | facility's nursing component rate as of January 1, 2006 shall |
3 | | be established and paid effective July 1, 2006. The |
4 | | socio-development component of the rate shall be increased by |
5 | | a factor of 2.53 on the first day of the month that begins at |
6 | | least 45 days after January 11, 2008 (the effective date of |
7 | | Public Act 95-707). As of August 1, 2008, the |
8 | | socio-development component rate shall be equal to 6.6% of the |
9 | | facility's nursing component rate as of January 1, 2006, |
10 | | multiplied by a factor of 3.53. For services provided on or |
11 | | after April 1, 2011, or the first day of the month that begins |
12 | | at least 45 days after the effective date of this amendatory |
13 | | Act of the 96th General Assembly, whichever is later, the |
14 | | Illinois Department may by rule adjust these socio-development |
15 | | component rates, and may use different adjustment |
16 | | methodologies for those facilities participating, and those |
17 | | not participating, in the Illinois Department's demonstration |
18 | | program pursuant to the provisions of Title 77, Part 300, |
19 | | Subpart T of the Illinois Administrative Code, but in no case |
20 | | may such rates be diminished below those in effect on August 1, |
21 | | 2008.
|
22 | | For facilities
licensed
by the
Department of Public Health |
23 | | under the Nursing Home Care Act as Intermediate
Care for
the |
24 | | Developmentally Disabled facilities or as long-term care |
25 | | facilities for
residents under 22 years of age, the rates |
26 | | taking effect on July 1,
2003 shall
include a statewide |
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1 | | increase of 4%, as defined by the Department.
|
2 | | For facilities licensed by the Department of Public Health |
3 | | under the
Nursing Home Care Act as Intermediate Care for the |
4 | | Developmentally Disabled
facilities or Long Term Care for |
5 | | Under Age 22 facilities, the rates taking
effect on the first |
6 | | day of the month that begins at least 45 days after the |
7 | | effective date of this amendatory Act of the 95th General |
8 | | Assembly shall include a statewide increase of 2.5%, as
|
9 | | defined by the Department. |
10 | | Notwithstanding any other provision of this Section, for |
11 | | facilities licensed by the Department of Public Health under |
12 | | the Nursing Home Care Act as skilled nursing facilities or |
13 | | intermediate care facilities, effective January 1, 2005, |
14 | | facility rates shall be increased by the difference between |
15 | | (i) a facility's per diem property, liability, and malpractice |
16 | | insurance costs as reported in the cost report filed with the |
17 | | Department of Public Aid and used to establish rates effective |
18 | | July 1, 2001 and (ii) those same costs as reported in the |
19 | | facility's 2002 cost report. These costs shall be passed |
20 | | through to the facility without caps or limitations, except |
21 | | for adjustments required under normal auditing procedures.
|
22 | | Rates established effective each July 1 shall govern |
23 | | payment
for services rendered throughout that fiscal year, |
24 | | except that rates
established on July 1, 1996 shall be |
25 | | increased by 6.8% for services
provided on or after January 1, |
26 | | 1997. Such rates will be based
upon the rates calculated for |
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1 | | the year beginning July 1, 1990, and for
subsequent years |
2 | | thereafter until June 30, 2001 shall be based on the
facility |
3 | | cost reports
for the facility fiscal year ending at any point |
4 | | in time during the previous
calendar year, updated to the |
5 | | midpoint of the rate year. The cost report
shall be on file |
6 | | with the Department no later than April 1 of the current
rate |
7 | | year. Should the cost report not be on file by April 1, the |
8 | | Department
shall base the rate on the latest cost report filed |
9 | | by each skilled care
facility and intermediate care facility, |
10 | | updated to the midpoint of the
current rate year. In |
11 | | determining rates for services rendered on and after
July 1, |
12 | | 1985, fixed time shall not be computed at less than zero. The
|
13 | | Department shall not make any alterations of regulations which |
14 | | would reduce
any component of the Medicaid rate to a level |
15 | | below what that component would
have been utilizing in the |
16 | | rate effective on July 1, 1984.
|
17 | | (2) Shall take into account the actual costs incurred by |
18 | | facilities
in providing services for recipients of skilled |
19 | | nursing and intermediate
care services under the medical |
20 | | assistance program.
|
21 | | (3) Shall take into account the medical and psycho-social
|
22 | | characteristics and needs of the patients.
|
23 | | (4) Shall take into account the actual costs incurred by |
24 | | facilities in
meeting licensing and certification standards |
25 | | imposed and prescribed by the
State of Illinois, any of its |
26 | | political subdivisions or municipalities and by
the U.S. |
|
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1 | | Department of Health and Human Services pursuant to Title XIX |
2 | | of the
Social Security Act.
|
3 | | The Department of Healthcare and Family Services
shall |
4 | | develop precise standards for
payments to reimburse nursing |
5 | | facilities for any utilization of
appropriate rehabilitative |
6 | | personnel for the provision of rehabilitative
services which |
7 | | is authorized by federal regulations, including
reimbursement |
8 | | for services provided by qualified therapists or qualified
|
9 | | assistants, and which is in accordance with accepted |
10 | | professional
practices. Reimbursement also may be made for |
11 | | utilization of other
supportive personnel under appropriate |
12 | | supervision.
|
13 | | The Department shall develop enhanced payments to offset |
14 | | the additional costs incurred by a
facility serving |
15 | | exceptional need residents and shall allocate at least |
16 | | $4,000,000 of the funds
collected from the assessment |
17 | | established by Section 5B-2 of this Code for such payments. |
18 | | For
the purpose of this Section, "exceptional needs" means, |
19 | | but need not be limited to, ventilator care and traumatic |
20 | | brain injury care. The enhanced payments for exceptional need |
21 | | residents under this paragraph are not due and payable, |
22 | | however, until (i) the methodologies described in this |
23 | | paragraph are approved by the federal government in an |
24 | | appropriate State Plan amendment and (ii) the assessment |
25 | | imposed by Section 5B-2 of this Code is determined to be a |
26 | | permissible tax under Title XIX of the Social Security Act. |
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1 | | Beginning January 1, 2014 the methodologies for |
2 | | reimbursement of nursing facility services as provided under |
3 | | this Section 5-5.4 shall no longer be applicable for services |
4 | | provided on or after January 1, 2014. |
5 | | No payment increase under this Section for the MDS |
6 | | methodology, exceptional care residents, or the |
7 | | socio-development component rate established by Public Act |
8 | | 96-1530 of the 96th General Assembly and funded by the |
9 | | assessment imposed under Section 5B-2 of this Code shall be |
10 | | due and payable until after the Department notifies the |
11 | | long-term care providers, in writing, that the payment |
12 | | methodologies to long-term care providers required under this |
13 | | Section have been approved by the Centers for Medicare and |
14 | | Medicaid Services of the U.S. Department of Health and Human |
15 | | Services and the waivers under 42 CFR 433.68 for the |
16 | | assessment imposed by this Section, if necessary, have been |
17 | | granted by the Centers for Medicare and Medicaid Services of |
18 | | the U.S. Department of Health and Human Services. Upon |
19 | | notification to the Department of approval of the payment |
20 | | methodologies required under this Section and the waivers |
21 | | granted under 42 CFR 433.68, all increased payments otherwise |
22 | | due under this Section prior to the date of notification shall |
23 | | be due and payable within 90 days of the date federal approval |
24 | | is received. |
25 | | On and after July 1, 2012, the Department shall reduce any |
26 | | rate of reimbursement for services or other payments or alter |
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1 | | any methodologies authorized by this Code to reduce any rate |
2 | | of reimbursement for services or other payments in accordance |
3 | | with Section 5-5e. |
4 | | For facilities licensed by the Department of Public Health |
5 | | under the ID/DD Community Care Act as ID/DD Facilities and |
6 | | under the MC/DD Act as MC/DD Facilities, subject to federal |
7 | | approval, the rates taking effect for services delivered on or |
8 | | after August 1, 2019 shall be increased by 3.5% over the rates |
9 | | in effect on June 30, 2019. The Department shall adopt rules, |
10 | | including emergency rules under subsection (ii) of Section |
11 | | 5-45 of the Illinois Administrative Procedure Act, to |
12 | | implement the provisions of this Section, including wage |
13 | | increases for direct care staff. |
14 | | For facilities licensed by the Department of Public Health |
15 | | under the ID/DD Community Care Act as ID/DD Facilities and |
16 | | under the MC/DD Act as MC/DD Facilities, subject to federal |
17 | | approval, the rates taking effect on the latter of the |
18 | | approval date of the State Plan Amendment for these facilities |
19 | | or the Waiver Amendment for the home and community-based |
20 | | services settings shall include an increase sufficient to |
21 | | provide a $0.26 per hour wage increase to the base wage for |
22 | | non-executive staff. The Department shall adopt rules, |
23 | | including emergency rules as authorized by Section 5-45 of the |
24 | | Illinois Administrative Procedure Act, to implement the |
25 | | provisions of
this Section, including wage increases for |
26 | | direct care staff. |
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1 | | For facilities licensed by the Department of Public Health |
2 | | under the ID/DD Community Care Act as ID/DD Facilities and |
3 | | under the MC/DD Act as MC/DD Facilities, subject to federal |
4 | | approval of the State Plan Amendment and the Waiver Amendment |
5 | | for the home and community-based services settings, the rates |
6 | | taking effect for the services delivered on or after July 1, |
7 | | 2020 shall include an increase sufficient to provide a $1.00 |
8 | | per hour wage increase for non-executive staff. For services |
9 | | delivered on or after January 1, 2021, subject to federal |
10 | | approval of the State Plan Amendment and the Waiver Amendment |
11 | | for the home and community-based services settings, shall |
12 | | include an increase sufficient to provide a $0.50 per hour |
13 | | increase for non-executive staff. The Department shall adopt |
14 | | rules, including emergency rules as authorized by Section 5-45 |
15 | | of the Illinois Administrative Procedure Act, to implement the |
16 | | provisions of this Section, including wage increases for |
17 | | direct care staff. |
18 | | For facilities licensed by the Department of Public Health |
19 | | under the ID/DD Community Care Act as ID/DD Facilities and |
20 | | under the MC/DD Act as MC/DD Facilities, subject to federal |
21 | | approval of the State Plan Amendment, the rates taking effect |
22 | | for the residential services delivered on or after July 1, |
23 | | 2021, shall include an increase sufficient to provide a $0.50 |
24 | | per hour increase for aides in the rate methodology. For |
25 | | facilities licensed by the Department of Public Health under |
26 | | the ID/DD Community Care Act as ID/DD Facilities and under the |
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1 | | MC/DD Act as MC/DD Facilities, subject to federal approval of |
2 | | the State Plan Amendment, the rates taking effect for the |
3 | | residential services delivered on or after January 1, 2022 |
4 | | shall include an increase sufficient to provide a $1.00 per |
5 | | hour increase for aides in the rate methodology. In addition, |
6 | | for residential services delivered on or after January 1, 2022 |
7 | | such rates shall include an increase sufficient to provide |
8 | | wages for all residential non-executive direct care staff, |
9 | | excluding aides, at the federal Department of Labor, Bureau of |
10 | | Labor Statistics' average wage as defined in rule by the |
11 | | Department. The Department shall adopt rules, including |
12 | | emergency rules as authorized by Section 5-45 of the Illinois |
13 | | Administrative Procedure Act, to implement the provisions of |
14 | | this Section. |
15 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
16 | | 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
|
17 | | (305 ILCS 5/12-10) (from Ch. 23, par. 12-10)
|
18 | | Sec. 12-10. DHS Special Purposes Trust Fund; uses. The DHS |
19 | | Special
Purposes Trust Fund, to be held outside the State |
20 | | Treasury by the State
Treasurer as ex-officio custodian, shall |
21 | | consist of (1) any federal grants
received under Section |
22 | | 12-4.6 that are not required by Section 12-5 to be paid
into |
23 | | the General Revenue Fund or transferred into the Local |
24 | | Initiative Fund
under Section 12-10.1 or deposited in the |
25 | | Employment and Training Fund under
Section 12-10.3 or in the |
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1 | | special account established and maintained in that
Fund as |
2 | | provided
in that Section; (2) grants, gifts or legacies of |
3 | | moneys or securities
received under Section 12-4.18; (3) |
4 | | grants received under Section 12-4.19; and
(4) funds for child |
5 | | care and development services. Disbursements from this
Fund |
6 | | shall be only for the purposes authorized by the |
7 | | aforementioned Sections.
|
8 | | Disbursements from this Fund shall be by warrants drawn by |
9 | | the State
Comptroller on receipt of vouchers duly executed and |
10 | | certified by the Illinois
Department of Human Services, |
11 | | including payment to the Health Insurance
Reserve Fund for |
12 | | group insurance costs at the rate certified by the Department
|
13 | | of Central Management Services. |
14 | | In addition to any other transfers that may be provided |
15 | | for by law, the State Comptroller shall direct and the State |
16 | | Treasurer shall transfer from the DHS Special Purposes Trust |
17 | | Fund into the Governor's Grant Fund such amounts as may be |
18 | | directed in writing by the Secretary of Human Services.
|
19 | | In addition to any other transfers that may be provided |
20 | | for by law, the State Comptroller shall direct and the State |
21 | | Treasurer shall transfer from the DHS Special Purposes Trust |
22 | | Fund into the Employment and Training fund such amounts as may |
23 | | be directed in writing by the Secretary of Human Services. All |
24 | | federal monies received as reimbursement for expenditures from |
25 | | the
General Revenue Fund, and which were made for the purposes |
26 | | authorized for
expenditures from the DHS Special Purposes |
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1 | | Trust Fund, shall be deposited
by the Department into the |
2 | | General Revenue Fund.
|
3 | | (Source: P.A. 101-10, eff. 6-5-19.)
|
4 | | (305 ILCS 5/12-10.3) (from Ch. 23, par. 12-10.3)
|
5 | | Sec. 12-10.3. Employment and Training Fund; uses.
|
6 | | (a) The Employment and Training Fund is hereby created in |
7 | | the State
Treasury for the purpose of receiving and disbursing |
8 | | moneys in accordance
with the provisions of Title IV-A of the |
9 | | federal Social Security Act; the Food Stamp
Act, Title 7 of the |
10 | | United States Code; and related rules and regulations
|
11 | | governing the use of those moneys for the purposes of |
12 | | providing employment
and training services, supportive |
13 | | services, cash assistance payments, short-term non-recurrent |
14 | | payments, and other related social services. Beginning in |
15 | | fiscal year 2022, the Employment and Training Fund may receive |
16 | | revenues from State, federal, and private sources related to |
17 | | child care services and programs.
|
18 | | (b) All federal funds received by the Illinois Department |
19 | | as
reimbursement for expenditures for employment and training |
20 | | programs made by
the Illinois Department from grants, gifts, |
21 | | or legacies as provided in
Section 12-4.18 or by an entity |
22 | | other than the Department, and all federal funds received from |
23 | | the Emergency Contingency Fund for State Temporary Assistance |
24 | | for Needy Families Programs established by the American |
25 | | Recovery and Reinvestment Act of 2009,
shall be deposited into |
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1 | | the Employment and Training Fund.
|
2 | | (c) Except as provided in subsection (d) of this Section, |
3 | | the
Employment and Training Fund shall be administered by the |
4 | | Illinois
Department, and the Illinois Department may make |
5 | | payments from the
Employment and Training Fund to clients or |
6 | | to public and private entities on behalf of clients for |
7 | | employment and training services, supportive services, cash |
8 | | assistance payments, short-term non-recurrent payments, child |
9 | | care services and child care related programs, and other |
10 | | related social services consistent with the purposes |
11 | | authorized under this Code.
|
12 | | (d) (Blank).
|
13 | | (e) The Illinois Department shall execute a written grant |
14 | | agreement contract when
purchasing employment and training |
15 | | services from entities qualified to
provide services under
the |
16 | | programs. The contract shall be filed with the Illinois |
17 | | Department
and the State Comptroller.
|
18 | | (Source: P.A. 96-45, eff. 7-15-09.)
|
19 | | Section 3-125. The Illinois Affordable Housing Act is |
20 | | amended by changing Section 5 as follows:
|
21 | | (310 ILCS 65/5) (from Ch. 67 1/2, par. 1255)
|
22 | | Sec. 5. Illinois Affordable Housing Trust Fund.
|
23 | | (a) There is hereby
created the Illinois Affordable |
24 | | Housing Trust Fund, hereafter referred to
in this Act as the |
|
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1 | | "Trust Fund" to be held as a separate fund within the
State |
2 | | Treasury and to be administered by the Program Administrator. |
3 | | The
purpose of the Trust Fund is to finance projects of the |
4 | | Illinois Affordable
Housing Program as authorized and approved |
5 | | by the Program Administrator.
The Funding Agent shall |
6 | | establish, within the Trust Fund, a General Account,
a Bond |
7 | | Account, a Commitment Account and a Development Credits
|
8 | | Account.
The Funding Agent shall authorize distribution of |
9 | | Trust Fund moneys to the
Program Administrator or a payee |
10 | | designated by the Program Administrator for
purposes |
11 | | authorized by this Act. After
receipt of the Trust Fund moneys |
12 | | by the Program Administrator or designated
payee, the Program |
13 | | Administrator shall ensure that all those
moneys are expended |
14 | | for a public purpose and only as authorized by this Act.
|
15 | | (b) Except as otherwise provided in Section 8(c) of this |
16 | | Act, there
shall be deposited in the Trust Fund such amounts as |
17 | | may become available
under the provisions of this Act, |
18 | | including,
but not limited to:
|
19 | | (1) all receipts, including dividends, principal and |
20 | | interest
repayments attributable to any loans or |
21 | | agreements
funded from the Trust Fund;
|
22 | | (2) all proceeds of assets of whatever nature received |
23 | | by the
Program Administrator, and attributable to default |
24 | | with
respect to loans or
agreements funded from the Trust |
25 | | Fund;
|
26 | | (3) any appropriations, grants or gifts of funds or |
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1 | | property, or financial
or other aid from any federal or |
2 | | State agency or
body, local government or any other public |
3 | | organization or private individual
made to the Trust Fund;
|
4 | | (4) any income received as a result of the investment |
5 | | of moneys in
the Trust Fund;
|
6 | | (5) all fees or charges collected by the Program |
7 | | Administrator or
Funding Agent pursuant to this Act;
|
8 | | (6) an amount equal to one half of all proceeds |
9 | | collected by the
Funding Agent pursuant to Section 3 of |
10 | | the Real Estate Transfer Tax
Act, as amended;
|
11 | | (7) other funds as appropriated by the General |
12 | | Assembly; and
|
13 | | (8) any income, less costs and fees associated with |
14 | | the Program Escrow,
received by the Program Administrator |
15 | | that is derived from Trust Fund Moneys
held in the Program |
16 | | Escrow prior to expenditure of such Trust Fund Moneys. |
17 | | (c) Additional Trust Fund Purpose: Receipt and use of |
18 | | federal funding for programs responding to the COVID-19 public |
19 | | health emergency. Notwithstanding any other provision of this |
20 | | Act or any other law limiting or directing the use of the Trust |
21 | | Fund, the Trust Fund may receive, directly or indirectly, |
22 | | federal funds from the Homeowner Assistance Fund authorized |
23 | | under Section 3206 of the federal American Rescue Plan Act of |
24 | | 2021 (Public Law 117-2). Any such funds shall be deposited |
25 | | into a Homeowner Assistance Account which shall be established |
26 | | within the Trust Fund by the Funding Agent so that such funds |
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1 | | can be accounted for separately from other funds in the Trust |
2 | | Fund. Such funds may be used only in the manner and for the |
3 | | purposes authorized in Section 3206 of the American Rescue |
4 | | Plan Act of 2021 and in related federal guidance. Also, the |
5 | | Trust Fund may receive, directly or indirectly, federal funds |
6 | | from the Emergency Rental Assistance Program authorized under |
7 | | Section 3201 of the federal American Rescue Plan Act of 2021 |
8 | | and Section 501 of Subtitle A of Title V of Division N of the |
9 | | Consolidated Appropriations Act, 2021 (Public Law 116–260). |
10 | | Any such funds shall be deposited into an Emergency Rental |
11 | | Assistance Account which shall be established within the Trust |
12 | | Fund by the Funding Agent so that such funds can be accounted |
13 | | for separately from other funds in the Trust Fund. Such funds |
14 | | may be used only in the manner and for the purposes authorized |
15 | | in Section 3201 of the American Rescue Plan Act of 2021 and in |
16 | | related federal guidance. Expenditures under this subsection |
17 | | (c) are subject to annual appropriation to the Funding Agent. |
18 | | Unless used in this subsection (c), the defined terms set |
19 | | forth in Section 3 shall not apply to funds received pursuant |
20 | | to the American Rescue Plan Act of 2021. Notwithstanding any |
21 | | other provision of this Act or any other law limiting or |
22 | | directing the use of the Trust Fund, funds received under the |
23 | | American Rescue Plan Act of 2021 are not subject to the terms |
24 | | and provisions of this Act except as specifically set forth in |
25 | | this subsection (c).
|
26 | | (Source: P.A. 91-357, eff. 7-29-99.)
|
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1 | | Section 3-130. The Environmental Protection Act is amended |
2 | | by changing Sections 22.15, 22.59, and 57.11 as follows:
|
3 | | (415 ILCS 5/22.15) (from Ch. 111 1/2, par. 1022.15)
|
4 | | Sec. 22.15. Solid Waste Management Fund; fees.
|
5 | | (a) There is hereby created within the State Treasury a
|
6 | | special fund to be known as the Solid Waste Management Fund, to |
7 | | be
constituted from the fees collected by the State pursuant |
8 | | to this Section,
from repayments of loans made from the Fund |
9 | | for solid waste projects, from registration fees collected |
10 | | pursuant to the Consumer Electronics Recycling Act, and from |
11 | | amounts transferred into the Fund pursuant to Public Act |
12 | | 100-433.
Moneys received by the Department of Commerce and |
13 | | Economic Opportunity
in repayment of loans made pursuant to |
14 | | the Illinois Solid Waste Management
Act shall be deposited |
15 | | into the General Revenue Fund.
|
16 | | (b) The Agency shall assess and collect a
fee in the amount |
17 | | set forth herein from the owner or operator of each sanitary
|
18 | | landfill permitted or required to be permitted by the Agency |
19 | | to dispose of
solid waste if the sanitary landfill is located |
20 | | off the site where such waste
was produced and if such sanitary |
21 | | landfill is owned, controlled, and operated
by a person other |
22 | | than the generator of such waste. The Agency shall deposit
all |
23 | | fees collected into the Solid Waste Management Fund. If a site |
24 | | is
contiguous to one or more landfills owned or operated by the |
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1 | | same person, the
volumes permanently disposed of by each |
2 | | landfill shall be combined for purposes
of determining the fee |
3 | | under this subsection. Beginning on July 1, 2018, and on the |
4 | | first day of each month thereafter during fiscal years 2019 |
5 | | through 2022 2021 , the State Comptroller shall direct and |
6 | | State Treasurer shall transfer an amount equal to 1/12 of |
7 | | $5,000,000 per fiscal year from the Solid Waste Management |
8 | | Fund to the General Revenue Fund.
|
9 | | (1) If more than 150,000 cubic yards of non-hazardous |
10 | | solid waste is
permanently disposed of at a site in a |
11 | | calendar year, the owner or operator
shall either pay a |
12 | | fee of 95 cents per cubic yard or,
alternatively, the |
13 | | owner or operator may weigh the quantity of the solid |
14 | | waste
permanently disposed of with a device for which |
15 | | certification has been obtained
under the Weights and |
16 | | Measures Act and pay a fee of $2.00 per
ton of solid waste |
17 | | permanently disposed of. In no case shall the fee |
18 | | collected
or paid by the owner or operator under this |
19 | | paragraph exceed $1.55 per cubic yard or $3.27 per ton.
|
20 | | (2) If more than 100,000 cubic yards but not more than |
21 | | 150,000 cubic
yards of non-hazardous waste is permanently |
22 | | disposed of at a site in a calendar
year, the owner or |
23 | | operator shall pay a fee of $52,630.
|
24 | | (3) If more than 50,000 cubic yards but not more than |
25 | | 100,000 cubic
yards of non-hazardous solid waste is |
26 | | permanently disposed of at a site
in a calendar year, the |
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1 | | owner or operator shall pay a fee of $23,790.
|
2 | | (4) If more than 10,000 cubic yards but not more than |
3 | | 50,000 cubic
yards of non-hazardous solid waste is |
4 | | permanently disposed of at a site
in a calendar year, the |
5 | | owner or operator shall pay a fee of $7,260.
|
6 | | (5) If not more than 10,000 cubic yards of |
7 | | non-hazardous solid waste is
permanently disposed of at a |
8 | | site in a calendar year, the owner or operator
shall pay a |
9 | | fee of $1050.
|
10 | | (c) (Blank).
|
11 | | (d) The Agency shall establish rules relating to the |
12 | | collection of the
fees authorized by this Section. Such rules |
13 | | shall include, but not be
limited to:
|
14 | | (1) necessary records identifying the quantities of |
15 | | solid waste received
or disposed;
|
16 | | (2) the form and submission of reports to accompany |
17 | | the payment of fees
to the Agency;
|
18 | | (3) the time and manner of payment of fees to the |
19 | | Agency, which payments
shall not be more often than |
20 | | quarterly; and
|
21 | | (4) procedures setting forth criteria establishing |
22 | | when an owner or
operator may measure by weight or volume |
23 | | during any given quarter or other
fee payment period.
|
24 | | (e) Pursuant to appropriation, all monies in the Solid |
25 | | Waste Management
Fund shall be used by the Agency and the |
26 | | Department of Commerce and Economic Opportunity for the |
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1 | | purposes set forth in this Section and in the Illinois
Solid |
2 | | Waste Management Act, including for the costs of fee |
3 | | collection and
administration, and for the administration of |
4 | | (1) the Consumer Electronics Recycling Act and (2) until |
5 | | January 1, 2020, the Electronic Products Recycling and Reuse |
6 | | Act.
|
7 | | (f) The Agency is authorized to enter into such agreements |
8 | | and to
promulgate such rules as are necessary to carry out its |
9 | | duties under this
Section and the Illinois Solid Waste |
10 | | Management Act.
|
11 | | (g) On the first day of January, April, July, and October |
12 | | of each year,
beginning on July 1, 1996, the State Comptroller |
13 | | and Treasurer shall
transfer $500,000 from the Solid Waste |
14 | | Management Fund to the Hazardous Waste
Fund. Moneys |
15 | | transferred under this subsection (g) shall be used only for |
16 | | the
purposes set forth in item (1) of subsection (d) of Section |
17 | | 22.2.
|
18 | | (h) The Agency is authorized to provide financial |
19 | | assistance to units of
local government for the performance of |
20 | | inspecting, investigating and
enforcement activities pursuant |
21 | | to Section 4(r) at nonhazardous solid
waste disposal sites.
|
22 | | (i) The Agency is authorized to conduct household waste |
23 | | collection and
disposal programs.
|
24 | | (j) A unit of local government, as defined in the Local |
25 | | Solid Waste Disposal
Act, in which a solid waste disposal |
26 | | facility is located may establish a fee,
tax, or surcharge |
|
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|
1 | | with regard to the permanent disposal of solid waste.
All |
2 | | fees, taxes, and surcharges collected under this subsection |
3 | | shall be
utilized for solid waste management purposes, |
4 | | including long-term monitoring
and maintenance of landfills, |
5 | | planning, implementation, inspection, enforcement
and other |
6 | | activities consistent with the Solid Waste Management Act and |
7 | | the
Local Solid Waste Disposal Act, or for any other |
8 | | environment-related purpose,
including but not limited to an |
9 | | environment-related public works project, but
not for the |
10 | | construction of a new pollution control facility other than a
|
11 | | household hazardous waste facility. However, the total fee, |
12 | | tax or surcharge
imposed by all units of local government |
13 | | under this subsection (j) upon the
solid waste disposal |
14 | | facility shall not exceed:
|
15 | | (1) 60¢ per cubic yard if more than 150,000 cubic |
16 | | yards of non-hazardous
solid waste is permanently disposed |
17 | | of at the site in a calendar year, unless
the owner or |
18 | | operator weighs the quantity of the solid waste received |
19 | | with a
device for which certification has been obtained |
20 | | under the Weights and Measures
Act, in which case the fee |
21 | | shall not exceed $1.27 per ton of solid waste
permanently |
22 | | disposed of.
|
23 | | (2) $33,350 if more than 100,000
cubic yards, but not |
24 | | more than 150,000 cubic yards, of non-hazardous waste
is |
25 | | permanently disposed of at the site in a calendar year.
|
26 | | (3) $15,500 if more than 50,000 cubic
yards, but not |
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1 | | more than 100,000 cubic yards, of non-hazardous solid |
2 | | waste is
permanently disposed of at the site in a calendar |
3 | | year.
|
4 | | (4) $4,650 if more than 10,000 cubic
yards, but not |
5 | | more than 50,000 cubic yards, of non-hazardous solid waste
|
6 | | is permanently disposed of at the site in a calendar year.
|
7 | | (5) $650 if not more than 10,000 cubic
yards of |
8 | | non-hazardous solid waste is permanently disposed of at |
9 | | the site in
a calendar year.
|
10 | | The corporate authorities of the unit of local government
|
11 | | may use proceeds from the fee, tax, or surcharge to reimburse a |
12 | | highway
commissioner whose road district lies wholly or |
13 | | partially within the
corporate limits of the unit of local |
14 | | government for expenses incurred in
the removal of |
15 | | nonhazardous, nonfluid municipal waste that has been dumped
on |
16 | | public property in violation of a State law or local |
17 | | ordinance.
|
18 | | A county or Municipal Joint Action Agency that imposes a |
19 | | fee, tax, or
surcharge under this subsection may use the |
20 | | proceeds thereof to reimburse a
municipality that lies wholly |
21 | | or partially within its boundaries for expenses
incurred in |
22 | | the removal of nonhazardous, nonfluid municipal waste that has |
23 | | been
dumped on public property in violation of a State law or |
24 | | local ordinance.
|
25 | | If the fees are to be used to conduct a local sanitary |
26 | | landfill
inspection or enforcement program, the unit of local |
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1 | | government must enter
into a written delegation agreement with |
2 | | the Agency pursuant to subsection
(r) of Section 4. The unit of |
3 | | local government and the Agency shall enter
into such a |
4 | | written delegation agreement within 60 days after the
|
5 | | establishment of such fees. At least annually,
the Agency |
6 | | shall conduct an audit of the expenditures made by units of |
7 | | local
government from the funds granted by the Agency to the |
8 | | units of local
government for purposes of local sanitary |
9 | | landfill inspection and enforcement
programs, to ensure that |
10 | | the funds have been expended for the prescribed
purposes under |
11 | | the grant.
|
12 | | The fees, taxes or surcharges collected under this |
13 | | subsection (j) shall
be placed by the unit of local government |
14 | | in a separate fund, and the
interest received on the moneys in |
15 | | the fund shall be credited to the fund. The
monies in the fund |
16 | | may be accumulated over a period of years to be
expended in |
17 | | accordance with this subsection.
|
18 | | A unit of local government, as defined in the Local Solid |
19 | | Waste Disposal
Act, shall prepare and distribute to the |
20 | | Agency, in April of each year, a
report that details spending |
21 | | plans for monies collected in accordance with
this subsection. |
22 | | The report will at a minimum include the following:
|
23 | | (1) The total monies collected pursuant to this |
24 | | subsection.
|
25 | | (2) The most current balance of monies collected |
26 | | pursuant to this
subsection.
|
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1 | | (3) An itemized accounting of all monies expended for |
2 | | the previous year
pursuant to this subsection.
|
3 | | (4) An estimation of monies to be collected for the |
4 | | following 3
years pursuant to this subsection.
|
5 | | (5) A narrative detailing the general direction and |
6 | | scope of future
expenditures for one, 2 and 3 years.
|
7 | | The exemptions granted under Sections 22.16 and 22.16a, |
8 | | and under
subsection (k) of this Section, shall be applicable |
9 | | to any fee,
tax or surcharge imposed under this subsection |
10 | | (j); except that the fee,
tax or surcharge authorized to be |
11 | | imposed under this subsection (j) may be
made applicable by a |
12 | | unit of local government to the permanent disposal of
solid |
13 | | waste after December 31, 1986, under any contract lawfully |
14 | | executed
before June 1, 1986 under which more than 150,000 |
15 | | cubic yards (or 50,000 tons)
of solid waste is to be |
16 | | permanently disposed of, even though the waste is
exempt from |
17 | | the fee imposed by the State under subsection (b) of this |
18 | | Section
pursuant to an exemption granted under Section 22.16.
|
19 | | (k) In accordance with the findings and purposes of the |
20 | | Illinois Solid
Waste Management Act, beginning January 1, 1989 |
21 | | the fee under subsection
(b) and the fee, tax or surcharge |
22 | | under subsection (j) shall not apply to:
|
23 | | (1) waste which is hazardous waste;
|
24 | | (2) waste which is pollution control waste;
|
25 | | (3) waste from recycling, reclamation or reuse |
26 | | processes which have been
approved by the Agency as being |
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1 | | designed to remove any contaminant from
wastes so as to |
2 | | render such wastes reusable, provided that the process
|
3 | | renders at least 50% of the waste reusable;
|
4 | | (4) non-hazardous solid waste that is received at a |
5 | | sanitary landfill
and composted or recycled through a |
6 | | process permitted by the Agency; or
|
7 | | (5) any landfill which is permitted by the Agency to |
8 | | receive only
demolition or construction debris or |
9 | | landscape waste.
|
10 | | (Source: P.A. 100-103, eff. 8-11-17; 100-433, eff. 8-25-17; |
11 | | 100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. |
12 | | 8-14-18; 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
|
13 | | (415 ILCS 5/22.59) |
14 | | Sec. 22.59. CCR surface impoundments. |
15 | | (a) The General Assembly finds that: |
16 | | (1) the State of Illinois has a long-standing policy |
17 | | to restore, protect, and enhance the environment, |
18 | | including the purity of the air, land, and waters, |
19 | | including groundwaters, of this State; |
20 | | (2) a clean environment is essential to the growth and |
21 | | well-being of this State; |
22 | | (3) CCR generated by the electric generating industry |
23 | | has caused groundwater contamination and other forms of |
24 | | pollution at active and inactive plants throughout this |
25 | | State; |
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1 | | (4) environmental laws should be supplemented to |
2 | | ensure consistent, responsible regulation of all existing |
3 | | CCR surface impoundments; and |
4 | | (5) meaningful participation of State residents, |
5 | | especially vulnerable populations who may be affected by |
6 | | regulatory actions, is critical to ensure that |
7 | | environmental justice considerations are incorporated in |
8 | | the development of, decision-making related to, and |
9 | | implementation of environmental laws and rulemaking that |
10 | | protects and improves the well-being of communities in |
11 | | this State that bear disproportionate burdens imposed by |
12 | | environmental pollution. |
13 | | Therefore, the purpose of this Section is to promote a |
14 | | healthful environment, including clean water, air, and land, |
15 | | meaningful public involvement, and the responsible disposal |
16 | | and storage of coal combustion residuals, so as to protect |
17 | | public health and to prevent pollution of the environment of |
18 | | this State. |
19 | | The provisions of this Section shall be liberally |
20 | | construed to carry out the purposes of this Section. |
21 | | (b) No person shall: |
22 | | (1) cause or allow the discharge of any contaminants |
23 | | from a CCR surface impoundment into the environment so as |
24 | | to cause, directly or indirectly, a violation of this |
25 | | Section or any regulations or standards adopted by the |
26 | | Board under this Section, either alone or in combination |
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1 | | with contaminants from other sources; |
2 | | (2) construct, install, modify, operate, or close any |
3 | | CCR surface impoundment without a permit granted by the |
4 | | Agency, or so as to violate any conditions imposed by such |
5 | | permit, any provision of this Section or any regulations |
6 | | or standards adopted by the Board under this Section; or |
7 | | (3) cause or allow, directly or indirectly, the |
8 | | discharge, deposit, injection, dumping, spilling, leaking, |
9 | | or placing of any CCR upon the land in a place and manner |
10 | | so as to cause or tend to cause a violation this Section or |
11 | | any regulations or standards adopted by the Board under |
12 | | this Section. |
13 | | (c) For purposes of this Section, a permit issued by the |
14 | | Administrator of the United States Environmental Protection |
15 | | Agency under Section 4005 of the federal Resource Conservation |
16 | | and Recovery Act, shall be deemed to be a permit under this |
17 | | Section and subsection (y) of Section 39. |
18 | | (d) Before commencing closure of a CCR surface |
19 | | impoundment, in accordance with Board rules, the owner of a |
20 | | CCR surface impoundment must submit to the Agency for approval |
21 | | a closure alternatives analysis that analyzes all closure |
22 | | methods being considered and that otherwise satisfies all |
23 | | closure requirements adopted by the Board under this Act. |
24 | | Complete removal of CCR, as specified by the Board's rules, |
25 | | from the CCR surface impoundment must be considered and |
26 | | analyzed. Section 3.405 does not apply to the Board's rules |
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1 | | specifying complete removal of CCR. The selected closure |
2 | | method must ensure compliance with regulations adopted by the |
3 | | Board pursuant to this Section. |
4 | | (e) Owners or operators of CCR surface impoundments who |
5 | | have submitted a closure plan to the Agency before May 1, 2019, |
6 | | and who have completed closure prior to 24 months after July |
7 | | 30, 2019 ( the effective date of Public Act 101-171) this |
8 | | amendatory Act of the 101st General Assembly shall not be |
9 | | required to obtain a construction permit for the surface |
10 | | impoundment closure under this Section. |
11 | | (f) Except for the State, its agencies and institutions, a |
12 | | unit of local government, or not-for-profit electric |
13 | | cooperative as defined in Section 3.4 of the Electric Supplier |
14 | | Act, any person who owns or operates a CCR surface impoundment |
15 | | in this State shall post with the Agency a performance bond or |
16 | | other security for the purpose of: (i) ensuring closure of the |
17 | | CCR surface impoundment and post-closure care in accordance |
18 | | with this Act and its rules; and (ii) insuring remediation of |
19 | | releases from the CCR surface impoundment. The only acceptable |
20 | | forms of financial assurance are: a trust fund, a surety bond |
21 | | guaranteeing payment, a surety bond guaranteeing performance, |
22 | | or an irrevocable letter of credit. |
23 | | (1) The cost estimate for the post-closure care of a |
24 | | CCR surface impoundment shall be calculated using a |
25 | | 30-year post-closure care period or such longer period as |
26 | | may be approved by the Agency under Board or federal |
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1 | | rules. |
2 | | (2) The Agency is authorized to enter into such |
3 | | contracts and agreements as it may deem necessary to carry |
4 | | out the purposes of this Section. Neither the State, nor |
5 | | the Director, nor any State employee shall be liable for |
6 | | any damages or injuries arising out of or resulting from |
7 | | any action taken under this Section. |
8 | | (3) The Agency shall have the authority to approve or |
9 | | disapprove any performance bond or other security posted |
10 | | under this subsection. Any person whose performance bond |
11 | | or other security is disapproved by the Agency may contest |
12 | | the disapproval as a permit denial appeal pursuant to |
13 | | Section 40. |
14 | | (g) The Board shall adopt rules establishing construction |
15 | | permit requirements, operating permit requirements, design |
16 | | standards, reporting, financial assurance, and closure and |
17 | | post-closure care requirements for CCR surface impoundments. |
18 | | Not later than 8 months after July 30, 2019 ( the effective date |
19 | | of Public Act 101-171) this amendatory Act of the 101st |
20 | | General Assembly the Agency shall propose, and not later than |
21 | | one year after receipt of the Agency's proposal the Board |
22 | | shall adopt, rules under this Section. The rules must, at a |
23 | | minimum: |
24 | | (1) be at least as protective and comprehensive as the |
25 | | federal regulations or amendments thereto promulgated by |
26 | | the Administrator of the United States Environmental |
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1 | | Protection Agency in Subpart D of 40 CFR 257 governing CCR |
2 | | surface impoundments; |
3 | | (2) specify the minimum contents of CCR surface |
4 | | impoundment construction and operating permit |
5 | | applications, including the closure alternatives analysis |
6 | | required under subsection (d); |
7 | | (3) specify which types of permits include |
8 | | requirements for closure, post-closure, remediation and |
9 | | all other requirements applicable to CCR surface |
10 | | impoundments; |
11 | | (4) specify when permit applications for existing CCR |
12 | | surface impoundments must be submitted, taking into |
13 | | consideration whether the CCR surface impoundment must |
14 | | close under the RCRA; |
15 | | (5) specify standards for review and approval by the |
16 | | Agency of CCR surface impoundment permit applications; |
17 | | (6) specify meaningful public participation procedures |
18 | | for the issuance of CCR surface impoundment construction |
19 | | and operating permits, including, but not limited to, |
20 | | public notice of the submission of permit applications, an |
21 | | opportunity for the submission of public comments, an |
22 | | opportunity for a public hearing prior to permit issuance, |
23 | | and a summary and response of the comments prepared by the |
24 | | Agency; |
25 | | (7) prescribe the type and amount of the performance |
26 | | bonds or other securities required under subsection (f), |
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1 | | and the conditions under which the State is entitled to |
2 | | collect moneys from such performance bonds or other |
3 | | securities; |
4 | | (8) specify a procedure to identify areas of |
5 | | environmental justice concern in relation to CCR surface |
6 | | impoundments; |
7 | | (9) specify a method to prioritize CCR surface |
8 | | impoundments required to close under RCRA if not otherwise |
9 | | specified by the United States Environmental Protection |
10 | | Agency, so that the CCR surface impoundments with the |
11 | | highest risk to public health and the environment, and |
12 | | areas of environmental justice concern are given first |
13 | | priority; |
14 | | (10) define when complete removal of CCR is achieved |
15 | | and specify the standards for responsible removal of CCR |
16 | | from CCR surface impoundments, including, but not limited |
17 | | to, dust controls and the protection of adjacent surface |
18 | | water and groundwater; and |
19 | | (11) describe the process and standards for |
20 | | identifying a specific alternative source of groundwater |
21 | | pollution when the owner or operator of the CCR surface |
22 | | impoundment believes that groundwater contamination on the |
23 | | site is not from the CCR surface impoundment. |
24 | | (h) Any owner of a CCR surface impoundment that generates |
25 | | CCR and sells or otherwise provides coal combustion byproducts |
26 | | pursuant to Section 3.135 shall, every 12 months, post on its |
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1 | | publicly available website a report specifying the volume or |
2 | | weight of CCR, in cubic yards or tons, that it sold or provided |
3 | | during the past 12 months. |
4 | | (i) The owner of a CCR surface impoundment shall post all |
5 | | closure plans, permit applications, and supporting |
6 | | documentation, as well as any Agency approval of the plans or |
7 | | applications on its publicly available website. |
8 | | (j) The owner or operator of a CCR surface impoundment |
9 | | shall pay the following fees: |
10 | | (1) An initial fee to the Agency within 6 months after |
11 | | July 30, 2019 ( the effective date of Public Act 101-171) |
12 | | this amendatory Act of the 101st General Assembly of: |
13 | | $50,000 for each closed CCR surface impoundment; |
14 | | and |
15 | | $75,000 for each CCR surface impoundment that have |
16 | | not completed closure. |
17 | | (2) Annual fees to the Agency, beginning on July 1, |
18 | | 2020, of: |
19 | | $25,000 for each CCR surface impoundment that has |
20 | | not completed closure; and |
21 | | $15,000 for each CCR surface impoundment that has |
22 | | completed closure, but has not completed post-closure |
23 | | care. |
24 | | (k) All fees collected by the Agency under subsection (j) |
25 | | shall be deposited into the Environmental Protection Permit |
26 | | and Inspection Fund. |
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1 | | (l) The Coal Combustion Residual Surface Impoundment |
2 | | Financial Assurance Fund is created as a special fund in the |
3 | | State treasury. Any moneys forfeited to the State of Illinois |
4 | | from any performance bond or other security required under |
5 | | this Section shall be placed in the Coal Combustion Residual |
6 | | Surface Impoundment Financial Assurance Fund and shall, upon |
7 | | approval by the Governor and the Director, be used by the |
8 | | Agency for the purposes for which such performance bond or |
9 | | other security was issued. The Coal Combustion Residual |
10 | | Surface Impoundment Financial Assurance Fund is not subject to |
11 | | the provisions of subsection (c) of Section 5 of the State |
12 | | Finance Act. |
13 | | (m) The provisions of this Section shall apply, without |
14 | | limitation, to all existing CCR surface impoundments and any |
15 | | CCR surface impoundments constructed after July 30, 2019 ( the |
16 | | effective date of Public Act 101-171) this amendatory Act of |
17 | | the 101st General Assembly , except to the extent prohibited by |
18 | | the Illinois or United States Constitutions.
|
19 | | (Source: P.A. 101-171, eff. 7-30-19; revised 10-22-19.)
|
20 | | (415 ILCS 5/57.11) |
21 | | Sec. 57.11. Underground Storage Tank Fund; creation. |
22 | | (a) There is hereby created in the State Treasury a |
23 | | special fund
to be known as the Underground Storage Tank Fund. |
24 | | There shall be deposited
into the Underground Storage Tank |
25 | | Fund all moneys received by the Office of the
State Fire |
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1 | | Marshal as fees for underground storage tanks under Sections 4 |
2 | | and 5
of the Gasoline Storage Act, fees pursuant to the Motor |
3 | | Fuel Tax Law, and beginning July 1, 2013, payments pursuant to |
4 | | the Use Tax Act, the Service Use Tax Act, the Service |
5 | | Occupation Tax Act, and the Retailers' Occupation Tax Act.
All |
6 | | amounts held in the Underground Storage Tank Fund shall be |
7 | | invested at
interest by the State Treasurer. All income earned |
8 | | from the investments shall
be deposited into the Underground |
9 | | Storage Tank Fund no less frequently than
quarterly. In |
10 | | addition to any other transfers that may be provided for by |
11 | | law, beginning on July 1, 2018 and on the first day of each |
12 | | month thereafter during fiscal years 2019 through 2022 2021 |
13 | | only, the State Comptroller shall direct and the State |
14 | | Treasurer shall transfer an amount equal to 1/12 of |
15 | | $10,000,000 from the Underground Storage Tank Fund to the |
16 | | General Revenue Fund. Moneys in the Underground Storage Tank |
17 | | Fund, pursuant to
appropriation, may be used by the Agency and |
18 | | the Office of the State Fire
Marshal for the following |
19 | | purposes: |
20 | | (1) To take action authorized under Section 57.12 to |
21 | | recover costs under
Section 57.12. |
22 | | (2) To assist in the reduction and mitigation of |
23 | | damage caused by leaks
from underground storage tanks, |
24 | | including but not limited to, providing
alternative water |
25 | | supplies to persons whose drinking water has become
|
26 | | contaminated as a result of those leaks. |
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1 | | (3) To be used as a matching amount towards federal |
2 | | assistance relative to
the release of petroleum from |
3 | | underground storage tanks. |
4 | | (4) For the costs of administering activities of the |
5 | | Agency and the Office
of the State Fire Marshal relative |
6 | | to the Underground Storage Tank Fund. |
7 | | (5) For payment of costs of corrective action incurred |
8 | | by and
indemnification to operators of underground storage |
9 | | tanks as provided in this
Title. |
10 | | (6) For a total of 2 demonstration projects in amounts |
11 | | in excess of a
$10,000 deductible charge designed to |
12 | | assess the viability of corrective action
projects at |
13 | | sites which have experienced contamination from petroleum |
14 | | releases.
Such demonstration projects shall be conducted |
15 | | in accordance with the provision
of this Title. |
16 | | (7) Subject to appropriation, moneys in the |
17 | | Underground Storage Tank Fund
may also be used by the |
18 | | Department of Revenue for the costs of administering
its |
19 | | activities relative to the Fund and for refunds provided |
20 | | for in Section
13a.8 of the Motor Fuel Tax Act. |
21 | | (b) Moneys in the Underground Storage Tank Fund may, |
22 | | pursuant to
appropriation, be used by the Office of the State |
23 | | Fire Marshal or the Agency to
take whatever emergency action |
24 | | is necessary or appropriate to assure that the
public health |
25 | | or safety is not threatened whenever there is a release or
|
26 | | substantial threat of a release of petroleum from an |
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1 | | underground storage tank
and for the costs of administering |
2 | | its activities relative to the Underground
Storage Tank Fund. |
3 | | (c) Beginning July 1, 1993, the Governor shall certify to |
4 | | the State
Comptroller and State Treasurer the monthly amount |
5 | | necessary to pay debt
service on State obligations issued |
6 | | pursuant to Section 6 of the General
Obligation Bond Act. On |
7 | | the last day of each month, the Comptroller shall order
|
8 | | transferred and the Treasurer shall transfer from the |
9 | | Underground Storage Tank
Fund to the General Obligation Bond |
10 | | Retirement and Interest Fund the amount
certified by the |
11 | | Governor, plus any cumulative deficiency in those transfers
|
12 | | for prior months. |
13 | | (d) Except as provided in subsection (c) of this Section, |
14 | | the Underground Storage Tank Fund is not subject to |
15 | | administrative charges authorized under Section 8h of the |
16 | | State Finance Act that would in any way transfer any funds from |
17 | | the Underground Storage Tank Fund into any other fund of the |
18 | | State. |
19 | | (e) Each fiscal year, subject to appropriation, the Agency |
20 | | may commit up to $10,000,000 of the moneys in the Underground |
21 | | Storage Tank Fund to the payment of corrective action costs |
22 | | for legacy sites that meet one or more of the following |
23 | | criteria as a result of the underground storage tank release: |
24 | | (i) the presence of free product, (ii) contamination within a |
25 | | regulated recharge area, a wellhead protection area, or the |
26 | | setback zone of a potable water supply well, (iii) |
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1 | | contamination extending beyond the boundaries of the site |
2 | | where the release occurred, or (iv) such other criteria as may |
3 | | be adopted in Agency rules. |
4 | | (1) Fund moneys committed under this subsection (e) |
5 | | shall be held in the Fund for payment of the corrective |
6 | | action costs for which the moneys were committed. |
7 | | (2) The Agency may adopt rules governing the |
8 | | commitment of Fund moneys under this subsection (e). |
9 | | (3) This subsection (e) does not limit the use of Fund |
10 | | moneys at legacy sites as otherwise provided under this |
11 | | Title. |
12 | | (4) For the purposes of this subsection (e), the term |
13 | | "legacy site" means a site for which (i) an underground |
14 | | storage tank release was reported prior to January 1, |
15 | | 2005, (ii) the owner or operator has been determined |
16 | | eligible to receive payment from the Fund for corrective |
17 | | action costs, and (iii) the Agency did not receive any |
18 | | applications for payment prior to January 1, 2010. |
19 | | (f) Beginning July 1, 2013, if the amounts deposited into |
20 | | the Fund from moneys received by the Office of the State Fire |
21 | | Marshal as fees for underground storage tanks under Sections 4 |
22 | | and 5 of the Gasoline Storage Act and as fees pursuant to the |
23 | | Motor Fuel Tax Law during a State fiscal year are sufficient to |
24 | | pay all claims for payment by the fund received during that |
25 | | State fiscal year, then the amount of any payments into the |
26 | | fund pursuant to the Use Tax Act, the Service Use Tax Act, the |
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1 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
2 | | Act during that State fiscal year shall be deposited as |
3 | | follows: 75% thereof shall be paid into the State treasury and |
4 | | 25% shall be reserved in a special account and used only for |
5 | | the transfer to the Common School Fund as part of the monthly |
6 | | transfer from the General Revenue Fund in accordance with |
7 | | Section 8a of the State Finance Act. |
8 | | (Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19; |
9 | | 101-636, eff. 6-10-20.)
|
10 | | Section 3-135. The Unified Code of Corrections is amended |
11 | | by changing Sections 3-12-3a, 3-12-6, and 5-9-1.9 as follows:
|
12 | | (730 ILCS 5/3-12-3a) (from Ch. 38, par. 1003-12-3a)
|
13 | | Sec. 3-12-3a. Contracts, leases, and business agreements. |
14 | | (a) The
Department shall promulgate such rules and |
15 | | policies as it deems necessary to establish, manage, and |
16 | | operate its Illinois Correctional Industries division
for the |
17 | | purpose of utilizing committed persons in the
manufacture of |
18 | | food stuffs, finished goods or wares. To the extent not |
19 | | inconsistent with the function and role of the ICI, the |
20 | | Department may enter into a contract, lease, or other type of |
21 | | business agreement, not to exceed 20 years, with any private |
22 | | corporation, partnership, person, or other business entity for |
23 | | the purpose of utilizing committed persons in the provision of |
24 | | services or for any other business or commercial enterprise |
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1 | | deemed by the Department to be consistent with proper training |
2 | | and rehabilitation of committed persons.
|
3 | | In fiscal year 2021 and 2022, the Department shall oversee |
4 | | the Except as otherwise provided in this paragraph, Illinois |
5 | | Correctional Industries' spending authority shall be separate |
6 | | and apart from the Department's budget and appropriations. |
7 | | Control of Illinois Correctional Industries accounting |
8 | | processes and budget requests to the General Assembly, other |
9 | | budgetary processes, audits by the Office of the Auditor |
10 | | General, and computer processes shall be returned to Illinois |
11 | | Correctional Industries . For fiscal year 2021 and 2022, the |
12 | | only, its spending authority of Illinois Correctional |
13 | | Industries shall no longer be separate and apart from the |
14 | | Department's budget and appropriations, and the Department |
15 | | shall control its accounting processes, budgets, audits and |
16 | | computer processes in accordance with any Department rules and |
17 | | policies. |
18 | | (b) The Department shall be permitted to construct |
19 | | buildings on State
property for the purposes identified in |
20 | | subsection (a) and to lease for a
period not to exceed 20 years |
21 | | any building or portion thereof on State
property for the |
22 | | purposes identified in subsection (a).
|
23 | | (c) Any contract or other business agreement referenced in
|
24 | | subsection (a) shall include a provision requiring that all |
25 | | committed
persons assigned receive in connection with their |
26 | | assignment such
vocational training and/or apprenticeship |
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1 | | programs as the Department deems appropriate.
|
2 | | (d) Committed persons assigned in accordance with this |
3 | | Section shall be
compensated in accordance with the provisions |
4 | | of Section 3-12-5.
|
5 | | (Source: P.A. 101-636, eff. 6-10-20.)
|
6 | | (730 ILCS 5/3-12-6) (from Ch. 38, par. 1003-12-6)
|
7 | | Sec. 3-12-6. Programs. Through its Illinois Correctional |
8 | | Industries division, the Department shall establish |
9 | | commercial, business, and manufacturing programs for the sale |
10 | | of finished goods and processed food and beverages to the |
11 | | State, its political units, agencies, and other public |
12 | | institutions. Illinois Correctional Industries shall |
13 | | establish, operate, and maintain manufacturing and food and |
14 | | beverage production in the Department facilities and provide |
15 | | food for the Department institutions and for the mental health |
16 | | and developmental disabilities institutions of the Department |
17 | | of Human Services and the institutions of the Department of |
18 | | Veterans' Affairs. |
19 | | Illinois Correctional Industries shall be administered by |
20 | | a chief executive officer. The chief executive officer shall |
21 | | report to the Director of the Department or the Director's |
22 | | designee. The chief executive officer shall administer the |
23 | | commercial and business programs of ICI for inmate workers in |
24 | | the custody of the Department of Corrections. |
25 | | The chief executive officer shall have such assistants as |
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1 | | are required for sales staff, manufacturing, budget, fiscal, |
2 | | accounting, computer, human services, and personnel as |
3 | | necessary to run its commercial and business programs. |
4 | | Illinois Correctional Industries shall have a financial |
5 | | officer who shall report to the chief executive officer. The |
6 | | financial officer shall: (i) assist in the development and |
7 | | presentation of the Department budget submission; (ii) manage |
8 | | and control the spending authority of ICI; and (iii) provide |
9 | | oversight of the financial activities of ICI, both internally |
10 | | and through coordination with the Department fiscal operations |
11 | | personnel, including accounting processes, budget submissions, |
12 | | other budgetary processes, audits by the Office of the Auditor |
13 | | General, and computer processes. For fiscal year 2021 and 2022 |
14 | | only , the financial officer shall coordinate and cooperate |
15 | | with the Department's chief financial officer to perform the |
16 | | functions listed in this paragraph. |
17 | | Illinois Correctional Industries shall be located in |
18 | | Springfield. The chief executive officer of Illinois |
19 | | Correctional Industries
shall assign personnel to
direct the |
20 | | production of goods and shall employ committed persons
|
21 | | assigned by the chief administrative officer. The Department |
22 | | of Corrections may
direct such other vocational programs as it |
23 | | deems necessary for the rehabilitation of inmates, which shall |
24 | | be separate and apart from, and not in conflict with, programs |
25 | | of Illinois Correctional Industries.
|
26 | | (Source: P.A. 101-636, eff. 6-10-20.)
|
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1 | | (730 ILCS 5/5-9-1.9)
|
2 | | Sec. 5-9-1.9. DUI analysis fee.
|
3 | | (a) "Crime laboratory" means a not-for-profit laboratory |
4 | | substantially
funded by a single unit or combination of units |
5 | | of local government or the
State of
Illinois that regularly |
6 | | employs at least one person engaged in the DUI
analysis of |
7 | | blood, other bodily substance, and urine for criminal justice |
8 | | agencies in criminal matters
and provides testimony with |
9 | | respect to such examinations.
|
10 | | "DUI analysis" means an analysis of blood, other bodily |
11 | | substance, or urine for purposes of
determining whether a |
12 | | violation of Section 11-501 of the Illinois Vehicle Code
has |
13 | | occurred.
|
14 | | (b) (Blank).
|
15 | | (c) In addition to any other disposition made under the |
16 | | provisions of
the Juvenile Court Act of 1987, any minor |
17 | | adjudicated delinquent for an offense
which if committed by an |
18 | | adult would constitute a violation of Section 11-501
of the |
19 | | Illinois Vehicle Code shall pay a crime laboratory DUI |
20 | | analysis assessment
of $150 for each adjudication. Upon |
21 | | verified petition of the minor, the
court may suspend payment |
22 | | of all or part of the assessment if it finds
that the minor |
23 | | does not have the ability to pay the assessment. The parent, |
24 | | guardian,
or legal custodian of the minor may pay some or all |
25 | | of the assessment on the minor's
behalf.
|
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1 | | (d) All crime laboratory DUI analysis assessments provided |
2 | | for by this Section
shall
be collected by the clerk of the |
3 | | court and forwarded to the appropriate crime
laboratory DUI |
4 | | fund as provided in subsection (f).
|
5 | | (e) Crime laboratory funds shall be established as |
6 | | follows:
|
7 | | (1) A unit of local government that maintains a crime |
8 | | laboratory may
establish a crime laboratory DUI fund |
9 | | within the office of the county or
municipal treasurer.
|
10 | | (2) Any combination of units of local government that |
11 | | maintains a crime
laboratory may establish a crime |
12 | | laboratory DUI fund within the office of the
treasurer of |
13 | | the county where the crime laboratory is situated.
|
14 | | (3) (Blank). The State Police DUI Fund is created as a
|
15 | | special fund in
the State Treasury.
|
16 | | (f) The analysis assessment provided for in subsection (c) |
17 | | of this Section
shall be forwarded to the office of the |
18 | | treasurer of the unit of local
government that performed the |
19 | | analysis if that unit of local government has
established a |
20 | | crime laboratory DUI fund, or to the State Treasurer for |
21 | | deposit
into the State Crime Laboratory Fund if the analysis |
22 | | was
performed by a
laboratory operated by the Department of |
23 | | State Police. If the analysis was
performed by a crime |
24 | | laboratory funded by a combination of units of local
|
25 | | government, the analysis assessment shall be forwarded to the |
26 | | treasurer of the county
where the crime laboratory is situated |
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1 | | if a crime laboratory DUI fund has been
established in that |
2 | | county. If the unit of local government or combination of
|
3 | | units of local government has not established a crime |
4 | | laboratory DUI fund, then
the analysis assessment shall be |
5 | | forwarded to the State Treasurer for deposit into
the State |
6 | | Crime Laboratory Fund.
|
7 | | (g) Moneys deposited into a crime laboratory DUI fund |
8 | | created under
paragraphs (1) and (2) of subsection (e) of this |
9 | | Section shall be in addition
to any allocations made pursuant |
10 | | to existing law and shall be designated for
the exclusive use |
11 | | of the crime laboratory. These uses may include, but are not
|
12 | | limited to, the following:
|
13 | | (1) Costs incurred in providing analysis for DUI |
14 | | investigations conducted
within this State.
|
15 | | (2) Purchase and maintenance of equipment for use in |
16 | | performing analyses.
|
17 | | (3) Continuing education, training, and professional |
18 | | development of
forensic scientists regularly employed by |
19 | | these laboratories.
|
20 | | (h) Moneys deposited in the State Crime Laboratory Fund
|
21 | | shall be used by
State crime laboratories as designated by the |
22 | | Director of State Police. These
funds shall be in addition to |
23 | | any allocations made according to existing law
and shall be |
24 | | designated for the exclusive use of State crime laboratories.
|
25 | | These uses may include those enumerated in subsection (g) of |
26 | | this Section. |
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1 | | (i) Notwithstanding any other provision of law to the |
2 | | contrary and in addition to any other transfers that may be |
3 | | provided by law, on the effective date of this amendatory Act |
4 | | of the 102nd General Assembly, or as soon thereafter as |
5 | | practical, the State Comptroller shall direct and the State |
6 | | Treasurer shall transfer the remaining balance from the State |
7 | | Police DUI Fund into the State Police Operations Assistance |
8 | | Fund. Upon completion of the transfer, the State Police DUI |
9 | | Fund is dissolved, and any future deposits due to that Fund and |
10 | | any outstanding obligations or liabilities of that Fund shall |
11 | | pass to the State Police Operations Assistance Fund.
|
12 | | (Source: P.A. 99-697, eff. 7-29-16; 100-987, eff. 7-1-19; |
13 | | 100-1161, eff. 7-1-19 .)
|
14 | | Section 3-140. The Revised Uniform Unclaimed Property Act |
15 | | is amended by changing Section 15-801 as follows:
|
16 | | (765 ILCS 1026/15-801)
|
17 | | Sec. 15-801. Deposit of funds by administrator. |
18 | | (a) Except as otherwise provided in this Section, the |
19 | | administrator shall deposit in the Unclaimed Property Trust |
20 | | Fund all funds received under this Act, including proceeds |
21 | | from the sale of property under Article 7. The administrator |
22 | | may deposit any amount in the Unclaimed Property Trust Fund |
23 | | into the State Pensions Fund during the fiscal year at his or |
24 | | her discretion; however, he or she shall, on April 15 and |
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1 | | October 15 of each year, deposit any amount in the Unclaimed |
2 | | Property Trust Fund exceeding $2,500,000 into the State |
3 | | Pensions Fund. If on either April 15 or October 15, the |
4 | | administrator determines that a balance of $2,500,000 is |
5 | | insufficient for the prompt payment of unclaimed property |
6 | | claims authorized under this Act, the administrator may retain |
7 | | more than $2,500,000 in the Unclaimed Property Trust Fund in |
8 | | order to ensure the prompt payment of claims. Beginning in |
9 | | State fiscal year 2023 2022 , all amounts that are deposited |
10 | | into the State Pensions Fund from the Unclaimed Property Trust |
11 | | Fund shall be apportioned to the designated retirement systems |
12 | | as provided in subsection (c-6) of Section 8.12 of the State |
13 | | Finance Act to reduce their actuarial reserve deficiencies. |
14 | | (b) The administrator shall make prompt payment of claims |
15 | | he or she duly allows as provided for in this Act from the |
16 | | Unclaimed Property Trust Fund. This shall constitute an |
17 | | irrevocable and continuing appropriation of all amounts in the |
18 | | Unclaimed Property Trust Fund necessary to make prompt payment |
19 | | of claims duly allowed by the administrator pursuant to this |
20 | | Act.
|
21 | | (Source: P.A. 100-22, eff. 1-1-18; 100-587, eff. 6-4-18; |
22 | | 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
|
23 | | ARTICLE 4. AUDIT EXPENSE FUND
|
24 | | Section 4-5. The State Finance Act is amended by changing |
|
| | SB2017 Enrolled | - 260 - | LRB102 16155 CPF 22006 b |
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1 | | Section 6z-27 as follows:
|
2 | | (30 ILCS 105/6z-27)
|
3 | | Sec. 6z-27. All moneys in the Audit Expense Fund shall be
|
4 | | transferred, appropriated and used only for the purposes |
5 | | authorized by, and
subject to the limitations and conditions |
6 | | prescribed by, the State Auditing
Act. |
7 | | Within 30 days after the effective date of this amendatory |
8 | | Act of the 102nd 101st General Assembly,
the State Comptroller |
9 | | shall order transferred and the State Treasurer shall transfer |
10 | | from the
following funds moneys in the specified amounts for |
11 | | deposit into the Audit Expense Fund:
|
12 | | Agricultural Premium Fund .............................145,477
|
13 | | Amusement Ride and Patron Safety Fund ..................10,067 |
14 | | Assisted Living and Shared Housing Regulatory Fund ......2,696 |
15 | | Capital Development Board Revolving Fund ................1,807 |
16 | | Care Provider Fund for Persons with a Developmental |
17 | | Disability .........................................15,438 |
18 | | CDLIS/AAMVAnet/NMVTIS Trust Fund ........................5,148
|
19 | | Chicago State University Education Improvement Fund .....4,748 |
20 | | Child Labor and Day and Temporary Labor Services |
21 | | Enforcement Fund ...................................18,662 |
22 | | Child Support Administrative Fund .......................5,832 |
23 | | Clean Air Act Permit Fund ...............................1,410 |
24 | | Common School Fund ....................................259,307 |
25 | | Community Mental Health Medicaid Trust Fund ............23,472 |
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1 | | Death Certificate Surcharge Fund ........................4,161 |
2 | | Death Penalty Abolition Fund ............................4,095 |
3 | | Department of Business Services Special Operations Fund .12,790 |
4 | | Department of Human Services Community Services Fund ....8,744 |
5 | | Downstate Public Transportation Fund ...................12,100 |
6 | | Dram Shop Fund ........................................155,250 |
7 | | Driver Services Administration Fund .....................1,920 |
8 | | Drug Rebate Fund .......................................39,351 |
9 | | Drug Treatment Fund .......................................896 |
10 | | Education Assistance Fund ...........................1,818,170 |
11 | | Emergency Public Health Fund ............................7,450 |
12 | | Employee Classification Fund ............................1,518 |
13 | | EMS Assistance Fund .....................................1,286 |
14 | | Environmental Protection Permit and Inspection Fund .......671 |
15 | | Estate Tax Refund Fund . 2,150 |
16 | | Facilities Management Revolving Fund ...................33,930 |
17 | | Facility Licensing Fund .................................3,894 |
18 | | Fair and Exposition Fund ................................5,904 |
19 | | Federal Financing Cost Reimbursement Fund ...............1,579 |
20 | | Federal High Speed Rail Trust Fund ........................517 |
21 | | Feed Control Fund .......................................9,601 |
22 | | Fertilizer Control Fund .................................8,941
|
23 | | Fire Prevention Fund ....................................4,456
|
24 | | Fund for the Advancement of Education ..................17,988
|
25 | | General Revenue Fund ...............................17,653,153
|
26 | | General Professions Dedicated Fund ......................3,567 |
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1 | | Governor's Administrative Fund ..........................4,052 |
2 | | Governor's Grant Fund ..................................16,687 |
3 | | Grade Crossing Protection Fund ............................629 |
4 | | Grant Accountability and Transparency Fund ................910
|
5 | | Hazardous Waste Fund ......................................849
|
6 | | Hazardous Waste Research Fund .............................528
|
7 | | Health and Human Services Medicaid Trust Fund ..........10,635 |
8 | | Health Facility Plan Review Fund ........................3,190 |
9 | | Healthcare Provider Relief Fund .......................360,142
|
10 | | Healthy Smiles Fund .......................................745 |
11 | | Home Care Services Agency Licensure Fund ................2,824 |
12 | | Hospital Licensure Fund .................................1,313 |
13 | | Hospital Provider Fund ................................128,466 |
14 | | ICJIA Violence Prevention Fund ............................742
|
15 | | Illinois Affordable Housing Trust Fund ..................7,829
|
16 | | Illinois Clean Water Fund ...............................1,915
|
17 | | IMSA Income Fund .......................................12,557 |
18 | | Illinois Health Facilities Planning Fund ................2,704
|
19 | | Illinois Power Agency Operations Fund ..................36,874 |
20 | | Illinois School Asbestos Abatement Fund .................1,556 |
21 | | Illinois State Fair Fund ...............................41,374
|
22 | | Illinois Veterans' Rehabilitation Fund ..................1,008 |
23 | | Illinois Workers' Compensation Commission Operations |
24 | | Fund ..............................................189,581
|
25 | | Income Tax Refund Fund .................................53,295 |
26 | | Lead Poisoning Screening, Prevention, and Abatement |
|
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1 | | Fund ...............................................14,747 |
2 | | Live and Learn Fund ....................................23,420 |
3 | | Lobbyist Registration Administration Fund ...............1,178 |
4 | | Local Government Distributive Fund .....................36,680 |
5 | | Long Term Care Monitor/Receiver Fund ...................40,812 |
6 | | Long-Term Care Provider Fund ...........................18,266 |
7 | | Mandatory Arbitration Fund ..............................1,618 |
8 | | Medical Interagency Program Fund ..........................890 |
9 | | Mental Health Fund .....................................10,924 |
10 | | Metabolic Screening and Treatment Fund .................35,159 |
11 | | Monitoring Device Driving Permit Administration Fee Fund .2,355 |
12 | | Motor Fuel Tax Fund ....................................36,804 |
13 | | Motor Vehicle License Plate Fund .......................13,274 |
14 | | Motor Vehicle Theft Prevention and Insurance Verification |
15 | | Trust Fund ..........................................8,773 |
16 | | Multiple Sclerosis Research Fund ..........................670 |
17 | | Nuclear Safety Emergency Preparedness Fund .............17,663 |
18 | | Nursing Dedicated and Professional Fund .................2,667 |
19 | | Open Space Lands Acquisition and Development Fund .......1,463 |
20 | | Partners for Conservation Fund .........................75,235 |
21 | | Personal Property Tax Replacement Fund .................85,166 |
22 | | Pesticide Control Fund .................................44,745 |
23 | | Plumbing Licensure and Program Fund .....................5,297 |
24 | | Professional Services Fund ..............................6,549 |
25 | | Public Health Laboratory Services Revolving Fund ........9,044 |
26 | | Public Transportation Fund .............................47,744 |
|
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1 | | Radiation Protection Fund ...............................6,575 |
2 | | Renewable Energy Resources Trust Fund ...................8,169 |
3 | | Road Fund .............................................284,307
|
4 | | Regional Transportation Authority Occupation and Use Tax |
5 | | Replacement Fund ....................................1,278
|
6 | | School Infrastructure Fund ..............................8,938 |
7 | | Secretary of State DUI Administration Fund ..............2,044 |
8 | | Secretary of State Identification Security and Theft |
9 | | Prevention Fund ....................................15,122 |
10 | | Secretary of State Police Services Fund ...................815 |
11 | | Secretary of State Special License Plate Fund ...........4,441 |
12 | | Secretary of State Special Services Fund ...............21,797 |
13 | | Securities Audit and Enforcement Fund ...................8,480
|
14 | | Solid Waste Management Fund .............................1,427 |
15 | | Special Education Medicaid Matching Fund ................5,854
|
16 | | State and Local Sales Tax Reform Fund ...................2,742 |
17 | | State Construction Account Fund ........................69,387
|
18 | | State Gaming Fund ......................................89,997 |
19 | | State Garage Revolving Fund ............................10,788 |
20 | | State Lottery Fund ....................................343,580 |
21 | | State Pensions Fund ...................................500,000 |
22 | | State Treasurer's Bank Services Trust Fund ................913 |
23 | | Supreme Court Special Purposes Fund .....................1,704 |
24 | | Tattoo and Body Piercing Establishment Registration Fund ..724 |
25 | | Tax Compliance and Administration Fund ..................1,847 |
26 | | Tobacco Settlement Recovery Fund .......................27,854 |
|
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1 | | Tourism Promotion Fund .................................42,180 |
2 | | Trauma Center Fund ......................................5,128 |
3 | | Underground Storage Tank Fund ...........................3,473 |
4 | | University of Illinois Hospital Services Fund ...........7,505 |
5 | | Vehicle Inspection Fund .................................4,863 |
6 | | Weights and Measures Fund ..............................25,431 |
7 | | Youth Alcoholism and Substance Abuse Prevention Fund .....857. |
8 | | Aggregate Operations Regulatory Fund ......................806 |
9 | | Agricultural Premium Fund ..............................21,601 |
10 | | Anna Veterans Home Fund ...............................14,618 |
11 | | Appraisal Administration Fund ..........................4,086 |
12 | | Attorney General Court Ordered and Voluntary Compliance |
13 | | Payment Projects Fund ..............................17,446 |
14 | | Attorney General Whistleblower Reward and |
15 | | Protection Fund .....................................7,344 |
16 | | Bank and Trust Company Fund ............................87,912 |
17 | | Brownfields Redevelopment Fund ............................550 |
18 | | Capital Development Board Revolving Fund ................1,724 |
19 | | Care Provider Fund for Persons with a Developmental |
20 | | Disability ..........................................5,445 |
21 | | CDLIS/AAMVAnet/NMVTIS Trust Fund ........................1,770 |
22 | | Cemetery Oversight Licensing and Disciplinary Fund ......4,432 |
23 | | Chicago State University Education Improvement Fund .....5,211 |
24 | | Child Support Administrative Fund .......................3,088 |
25 | | Clean Air Act Permit Fund ...............................6,766 |
26 | | Coal Technology Development Assistance Fund ............11,280 |
|
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|
|
1 | | Commitment to Human Services Fund .....................103,833 |
2 | | Common School Fund ....................................411,164 |
3 | | Community Mental Health Medicaid Trust Fund ............10,138 |
4 | | Community Water Supply Laboratory Fund ....................548 |
5 | | Corporate Franchise Tax Refund Fund .......................751 |
6 | | Credit Union Fund ......................................19,740 |
7 | | Cycle Rider Safety Training Fund ..........................982 |
8 | | DCFS Children's Services Fund .........................273,107 |
9 | | Department of Business Services Special |
10 | | Operations Fund .....................................4,386 |
11 | | Department of Corrections Reimbursement and |
12 | | Education Fund .....................................36,230 |
13 | | Department of Human Services Community Services Fund ....4,757 |
14 | | Design Professionals Administration and |
15 | | Investigation Fund ..................................5,198 |
16 | | Downstate Public Transportation Fund ...................42,630 |
17 | | Downstate Transit Improvement Fund ......................1,807 |
18 | | Drivers Education Fund ..................................1,351 |
19 | | Drug Rebate Fund .......................................21,955 |
20 | | Drug Treatment Fund .......................................508 |
21 | | Education Assistance Fund ...........................1,901,464 |
22 | | Environmental Protection Permit and Inspection Fund .....5,397 |
23 | | Estate Tax Refund Fund ....................................637 |
24 | | Facilities Management Revolving Fund ...................13,775 |
25 | | Fair and Exposition Fund ..................................863 |
26 | | Federal High Speed Rail Trust Fund ......................9,230 |
|
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|
|
1 | | Federal Workforce Training Fund .......................208,014 |
2 | | Feed Control Fund .......................................1,319 |
3 | | Fertilizer Control Fund .................................1,247 |
4 | | Fire Prevention Fund ....................................3,876 |
5 | | Fund for the Advancement of Education ..................46,221 |
6 | | General Professions Dedicated Fund .....................26,266 |
7 | | General Revenue Fund ...............................17,653,153 |
8 | | Grade Crossing Protection Fund ..........................3,737 |
9 | | Hazardous Waste Fund ....................................3,625 |
10 | | Health and Human Services Medicaid Trust Fund ...........5,263 |
11 | | Healthcare Provider Relief Fund .......................115,415 |
12 | | Horse Racing Fund .....................................184,337 |
13 | | Hospital Provider Fund .................................62,701 |
14 | | Illinois Affordable Housing Trust Fund ..................7,103 |
15 | | Illinois Charity Bureau Fund ............................2,108 |
16 | | Illinois Clean Water Fund ...............................8,679 |
17 | | Illinois Forestry Development Fund ......................6,189 |
18 | | Illinois Gaming Law Enforcement Fund ....................1,277 |
19 | | Illinois Power Agency Operations Fund ..................43,568 |
20 | | Illinois State Dental Disciplinary Fund .................4,344 |
21 | | Illinois State Fair Fund ................................5,690 |
22 | | Illinois State Medical Disciplinary Fund ...............20,283 |
23 | | Illinois State Pharmacy Disciplinary Fund ...............9,856 |
24 | | Illinois Veterans Assistance Fund .......................2,494 |
25 | | Illinois Workers' Compensation Commission |
26 | | Operations Fund .....................................2,896 |
|
| | SB2017 Enrolled | - 268 - | LRB102 16155 CPF 22006 b |
|
|
1 | | IMSA Income Fund ........................................8,012 |
2 | | Income Tax Refund Fund ................................152,206 |
3 | | Insurance Financial Regulation Fund ...................104,597 |
4 | | Insurance Premium Tax Refund Fund .......................9,901 |
5 | | Insurance Producer Administration Fund ................105,702 |
6 | | International Tourism Fund ..............................7,000 |
7 | | LaSalle Veterans Home Fund .............................31,489 |
8 | | LEADS Maintenance Fund ....................................607 |
9 | | Live and Learn Fund .....................................8,302 |
10 | | Local Government Distributive Fund ....................102,508 |
11 | | Local Tourism Fund .....................................28,421 |
12 | | Long-Term Care Provider Fund ............................7,140 |
13 | | Manteno Veterans Home Fund .............................47,417 |
14 | | Medical Interagency Program Fund ..........................669 |
15 | | Mental Health Fund ......................................7,492 |
16 | | Monitoring Device Driving Permit Administration Fee Fund ..762 |
17 | | Motor Carrier Safety Inspection Fund ....................1,114 |
18 | | Motor Fuel Tax Fund ...................................141,788 |
19 | | Motor Vehicle License Plate Fund ........................5,366 |
20 | | Nursing Dedicated and Professional Fund ................10,746 |
21 | | Open Space Lands Acquisition and Development Fund ......25,584 |
22 | | Optometric Licensing and Disciplinary Board Fund ........1,099 |
23 | | Partners for Conservation Fund .........................20,187 |
24 | | Pawnbroker Regulation Fund ..............................1,072 |
25 | | Personal Property Tax Replacement Fund .................88,655 |
26 | | Pesticide Control Fund ..................................5,617 |
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1 | | Professional Services Fund ..............................2,795 |
2 | | Professions Indirect Cost Fund ........................180,536 |
3 | | Public Pension Regulation Fund ..........................8,434 |
4 | | Public Transportation Fund .............................97,777 |
5 | | Quincy Veterans Home Fund ..............................57,745 |
6 | | Real Estate License Administration Fund ................32,015 |
7 | | Regional Transportation Authority Occupation |
8 | | and Use Tax Replacement Fund ........................3,123 |
9 | | Registered Certified Public Accountants' Administration |
10 | | and Disciplinary Fund ...............................2,560 |
11 | | Renewable Energy Resources Trust Fund .....................797 |
12 | | Rental Housing Support Program Fund .......................949 |
13 | | Residential Finance Regulatory Fund ....................20,349 |
14 | | Road Fund .............................................557,727 |
15 | | Roadside Memorial Fund ....................................582 |
16 | | Salmon Fund ...............................................548 |
17 | | Savings Bank Regulatory Fund ............................2,100 |
18 | | School Infrastructure Fund .............................18,703 |
19 | | Secretary of State DUI Administration Fund ................867 |
20 | | Secretary of State Identification Security |
21 | | and Theft Prevention Fund ...........................4,660 |
22 | | Secretary of State Special License Plate Fund ...........1,772 |
23 | | Secretary of State Special Services Fund ................7,839 |
24 | | Securities Audit and Enforcement Fund ...................2,879 |
25 | | Small Business Environmental Assistance Fund ..............588 |
26 | | Solid Waste Management Fund .............................7,389 |
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1 | | Special Education Medicaid Matching Fund ................3,388 |
2 | | State and Local Sales Tax Reform Fund ...................6,573 |
3 | | State Asset Forfeiture Fund .............................1,213 |
4 | | State Construction Account Fund .......................129,461 |
5 | | State Crime Laboratory Fund .............................2,462 |
6 | | State Gaming Fund .....................................188,862 |
7 | | State Garage Revolving Fund .............................4,303 |
8 | | State Lottery Fund ....................................145,905 |
9 | | State Offender DNA Identification System Fund ...........1,075 |
10 | | State Pensions Fund ...................................500,000 |
11 | | State Police DUI Fund .....................................839 |
12 | | State Police Firearm Services Fund ......................4,981 |
13 | | State Police Services Fund .............................11,660 |
14 | | State Police Vehicle Fund ...............................5,514 |
15 | | State Police Whistleblower Reward and Protection Fund ...2,822 |
16 | | State Small Business Credit Initiative Fund ............15,061 |
17 | | Subtitle D Management Fund ..............................1,067 |
18 | | Supplemental Low-Income Energy Assistance Fund .........68,016 |
19 | | Tax Compliance and Administration Fund ..................4,713 |
20 | | Technology Management Revolving Fund ..................257,409 |
21 | | Tobacco Settlement Recovery Fund ........................4,825 |
22 | | Tourism Promotion Fund .................................66,211 |
23 | | Traffic and Criminal Conviction Surcharge Fund ........226,070 |
24 | | Underground Storage Tank Fund ..........................19,110 |
25 | | University of Illinois Hospital Services Fund ...........3,813 |
26 | | Vehicle Inspection Fund .................................9,673 |
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1 | | Violent Crime Victims Assistance Fund ..................12,233 |
2 | | Weights and Measures Fund ...............................5,245 |
3 | | Working Capital Revolving Fund .........................27,245
|
4 | | Notwithstanding any provision of the law to the contrary, |
5 | | the General
Assembly hereby authorizes the use of such funds |
6 | | for the purposes set forth
in this Section.
|
7 | | These provisions do not apply to funds classified by the |
8 | | Comptroller
as federal trust funds or State trust funds. The |
9 | | Audit Expense Fund may
receive transfers from those trust |
10 | | funds only as directed herein, except
where prohibited by the |
11 | | terms of the trust fund agreement. The Auditor
General shall |
12 | | notify the trustees of those funds of the estimated cost of
the |
13 | | audit to be incurred under the Illinois State Auditing Act for |
14 | | the
fund. The trustees of those funds shall direct the State |
15 | | Comptroller and
Treasurer to transfer the estimated amount to |
16 | | the Audit Expense Fund.
|
17 | | The Auditor General may bill entities that are not subject |
18 | | to the above
transfer provisions, including private entities, |
19 | | related organizations and
entities whose funds are |
20 | | locally-held, for the cost of audits, studies, and
|
21 | | investigations incurred on their behalf. Any revenues received |
22 | | under this
provision shall be deposited into the Audit Expense |
23 | | Fund.
|
24 | | In the event that moneys on deposit in any fund are |
25 | | unavailable, by
reason of deficiency or any other reason |
26 | | preventing their lawful
transfer, the State Comptroller shall |
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1 | | order transferred
and the State Treasurer shall transfer the |
2 | | amount deficient or otherwise
unavailable from the General |
3 | | Revenue Fund for deposit into the Audit Expense
Fund.
|
4 | | On or before December 1, 1992, and each December 1 |
5 | | thereafter, the
Auditor General shall notify the Governor's |
6 | | Office of Management
and Budget (formerly Bureau of the |
7 | | Budget)
of the amount
estimated to be necessary to pay for |
8 | | audits, studies, and investigations in
accordance with the |
9 | | Illinois State Auditing Act during the next succeeding
fiscal |
10 | | year for each State fund for which a transfer or reimbursement |
11 | | is
anticipated.
|
12 | | Beginning with fiscal year 1994 and during each fiscal |
13 | | year thereafter,
the Auditor General may direct the State |
14 | | Comptroller and Treasurer to
transfer moneys from funds |
15 | | authorized by the General Assembly for that
fund. In the event |
16 | | funds, including federal and State trust funds but
excluding |
17 | | the General Revenue Fund, are transferred, during fiscal year |
18 | | 1994
and during each fiscal year thereafter, in excess of the |
19 | | amount to pay actual
costs attributable to audits, studies, |
20 | | and investigations as permitted or
required by the Illinois |
21 | | State Auditing Act or specific action of the General
Assembly, |
22 | | the Auditor General shall, on September 30, or as soon |
23 | | thereafter as
is practicable, direct the State Comptroller and |
24 | | Treasurer to transfer the
excess amount back to the fund from |
25 | | which it was originally transferred.
|
26 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
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1 | | 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
|
2 | | ARTICLE 5. GRADE CROSSING PROTECTION
|
3 | | Section 5-5. The Motor Fuel Tax Law is amended by changing |
4 | | Section 8 as follows:
|
5 | | (35 ILCS 505/8) (from Ch. 120, par. 424)
|
6 | | Sec. 8. Except as provided in subsection (a-1) of this |
7 | | Section, Section 8a, subdivision
(h)(1) of Section 12a, |
8 | | Section 13a.6, and items
13, 14, 15, and 16 of Section 15, all |
9 | | money received by the Department under
this Act, including |
10 | | payments made to the Department by
member jurisdictions |
11 | | participating in the International Fuel Tax Agreement,
shall |
12 | | be deposited in a special fund in the State treasury, to be |
13 | | known as the
"Motor Fuel Tax Fund", and shall be used as |
14 | | follows:
|
15 | | (a) 2 1/2 cents per gallon of the tax collected on special |
16 | | fuel under
paragraph (b) of Section 2 and Section 13a of this |
17 | | Act shall be transferred
to the State Construction Account |
18 | | Fund in the State Treasury; the remainder of the tax collected |
19 | | on special fuel under
paragraph (b) of Section 2 and Section |
20 | | 13a of this Act shall be deposited into the Road Fund;
|
21 | | (a-1) Beginning on July 1, 2019, an amount equal to the |
22 | | amount of tax collected under subsection (a) of Section 2 as a |
23 | | result of the increase in the tax rate under Public Act 101-32 |
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1 | | this amendatory Act of the 101st General Assembly shall be |
2 | | transferred each month into the Transportation Renewal Fund ; . |
3 | | (b) $420,000 shall be transferred each month to the State |
4 | | Boating Act
Fund to be used by the Department of Natural |
5 | | Resources for the purposes
specified in Article X of the Boat |
6 | | Registration and Safety Act;
|
7 | | (c) $3,500,000 shall be transferred each month to the |
8 | | Grade Crossing
Protection Fund to be used as follows: not less |
9 | | than $12,000,000 each fiscal
year shall be used for the |
10 | | construction or reconstruction of rail highway grade
|
11 | | separation structures; $2,250,000 in fiscal years 2004 through |
12 | | 2009 and $3,000,000 in fiscal year 2010 and each fiscal
year
|
13 | | thereafter shall be transferred to the Transportation
|
14 | | Regulatory Fund and shall be accounted for as part of the rail |
15 | | carrier
portion of such funds and shall be used to pay the cost |
16 | | of administration
of the Illinois Commerce Commission's |
17 | | railroad safety program in connection
with its duties under |
18 | | subsection (3) of Section 18c-7401 of the Illinois
Vehicle |
19 | | Code, with the remainder to be used by the Department of |
20 | | Transportation
upon order of the Illinois Commerce Commission, |
21 | | to pay that part of the
cost apportioned by such Commission to |
22 | | the State to cover the interest
of the public in the use of |
23 | | highways, roads, streets, or
pedestrian walkways in the
county |
24 | | highway system, township and district road system, or |
25 | | municipal
street system as defined in the Illinois Highway |
26 | | Code, as the same may
from time to time be amended, for |
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1 | | separation of grades, for installation,
construction or |
2 | | reconstruction of crossing protection or reconstruction,
|
3 | | alteration, relocation including construction or improvement |
4 | | of any
existing highway necessary for access to property or |
5 | | improvement of any
grade crossing and grade crossing surface |
6 | | including the necessary highway approaches thereto of any
|
7 | | railroad across the highway or public road, or for the |
8 | | installation,
construction, reconstruction, or maintenance of |
9 | | safety treatments to deter trespassing or a pedestrian walkway |
10 | | over or
under a railroad right-of-way, as provided for in and |
11 | | in
accordance with Section 18c-7401 of the Illinois Vehicle |
12 | | Code.
The Commission may order up to $2,000,000 per year in |
13 | | Grade Crossing Protection Fund moneys for the improvement of |
14 | | grade crossing surfaces and up to $300,000 per year for the |
15 | | maintenance and renewal of 4-quadrant gate vehicle detection |
16 | | systems located at non-high speed rail grade crossings. The |
17 | | Commission shall not order more than $2,000,000 per year in |
18 | | Grade
Crossing Protection Fund moneys for pedestrian walkways.
|
19 | | In entering orders for projects for which payments from the |
20 | | Grade Crossing
Protection Fund will be made, the Commission |
21 | | shall account for expenditures
authorized by the orders on a |
22 | | cash rather than an accrual basis. For purposes
of this |
23 | | requirement an "accrual basis" assumes that the total cost of |
24 | | the
project is expended in the fiscal year in which the order |
25 | | is entered, while a
"cash basis" allocates the cost of the |
26 | | project among fiscal years as
expenditures are actually made. |
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1 | | To meet the requirements of this subsection,
the Illinois |
2 | | Commerce Commission shall develop annual and 5-year project |
3 | | plans
of rail crossing capital improvements that will be paid |
4 | | for with moneys from
the Grade Crossing Protection Fund. The |
5 | | annual project plan shall identify
projects for the succeeding |
6 | | fiscal year and the 5-year project plan shall
identify |
7 | | projects for the 5 directly succeeding fiscal years. The |
8 | | Commission
shall submit the annual and 5-year project plans |
9 | | for this Fund to the Governor,
the President of the Senate, the |
10 | | Senate Minority Leader, the Speaker of the
House of |
11 | | Representatives, and the Minority Leader of the House of
|
12 | | Representatives on
the first Wednesday in April of each year;
|
13 | | (d) of the amount remaining after allocations provided for |
14 | | in
subsections (a), (a-1), (b) , and (c), a sufficient amount |
15 | | shall be reserved to
pay all of the following:
|
16 | | (1) the costs of the Department of Revenue in |
17 | | administering this
Act;
|
18 | | (2) the costs of the Department of Transportation in |
19 | | performing its
duties imposed by the Illinois Highway Code |
20 | | for supervising the use of motor
fuel tax funds |
21 | | apportioned to municipalities, counties and road |
22 | | districts;
|
23 | | (3) refunds provided for in Section 13, refunds for |
24 | | overpayment of decal fees paid under Section 13a.4 of this |
25 | | Act, and refunds provided for under the terms
of the |
26 | | International Fuel Tax Agreement referenced in Section |
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1 | | 14a;
|
2 | | (4) from October 1, 1985 until June 30, 1994, the |
3 | | administration of the
Vehicle Emissions Inspection Law, |
4 | | which amount shall be certified monthly by
the |
5 | | Environmental Protection Agency to the State Comptroller |
6 | | and shall promptly
be transferred by the State Comptroller |
7 | | and Treasurer from the Motor Fuel Tax
Fund to the Vehicle |
8 | | Inspection Fund, and for the period July 1, 1994 through
|
9 | | June 30, 2000, one-twelfth of $25,000,000 each month, for |
10 | | the period July 1, 2000 through June 30, 2003,
one-twelfth |
11 | | of
$30,000,000
each month,
and $15,000,000 on July 1, |
12 | | 2003, and $15,000,000 on January 1, 2004, and $15,000,000
|
13 | | on
each
July
1 and October 1, or as soon thereafter as may |
14 | | be practical, during the period July 1, 2004 through June |
15 | | 30, 2012,
and $30,000,000 on June 1, 2013, or as soon |
16 | | thereafter as may be practical, and $15,000,000 on July 1 |
17 | | and October 1, or as soon thereafter as may be practical, |
18 | | during the period of July 1, 2013 through June 30, 2015, |
19 | | for the administration of the Vehicle Emissions Inspection |
20 | | Law of
2005, to be transferred by the State Comptroller |
21 | | and Treasurer from the Motor
Fuel Tax Fund into the |
22 | | Vehicle Inspection Fund;
|
23 | | (4.5) beginning on July 1, 2019, the costs of the |
24 | | Environmental Protection Agency for the administration of |
25 | | the Vehicle Emissions Inspection Law of 2005 shall be |
26 | | paid, subject to appropriation, from the Motor Fuel Tax |
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1 | | Fund into the Vehicle Inspection Fund; beginning in 2019, |
2 | | no later than December 31 of each year, or as soon |
3 | | thereafter as practical, the State Comptroller shall |
4 | | direct and the State Treasurer shall transfer from the |
5 | | Vehicle Inspection Fund to the Motor Fuel Tax Fund any |
6 | | balance remaining in the Vehicle Inspection Fund in excess |
7 | | of $2,000,000; |
8 | | (5) amounts ordered paid by the Court of Claims; and
|
9 | | (6) payment of motor fuel use taxes due to member |
10 | | jurisdictions under
the terms of the International Fuel |
11 | | Tax Agreement. The Department shall
certify these amounts |
12 | | to the Comptroller by the 15th day of each month; the
|
13 | | Comptroller shall cause orders to be drawn for such |
14 | | amounts, and the Treasurer
shall administer those amounts |
15 | | on or before the last day of each month;
|
16 | | (e) after allocations for the purposes set forth in |
17 | | subsections
(a), (a-1), (b), (c) , and (d), the remaining |
18 | | amount shall be apportioned as follows:
|
19 | | (1) Until January 1, 2000, 58.4%, and beginning |
20 | | January 1, 2000, 45.6%
shall be deposited as follows:
|
21 | | (A) 37% into the State Construction Account Fund, |
22 | | and
|
23 | | (B) 63% into the Road Fund, $1,250,000 of which |
24 | | shall be reserved each
month for the Department of |
25 | | Transportation to be used in accordance with
the |
26 | | provisions of Sections 6-901 through 6-906 of the |
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1 | | Illinois Highway Code;
|
2 | | (2) Until January 1, 2000, 41.6%, and beginning |
3 | | January 1, 2000, 54.4%
shall be transferred to the |
4 | | Department of Transportation to be
distributed as follows:
|
5 | | (A) 49.10% to the municipalities of the State,
|
6 | | (B) 16.74% to the counties of the State having |
7 | | 1,000,000 or more inhabitants,
|
8 | | (C) 18.27% to the counties of the State having |
9 | | less than 1,000,000 inhabitants,
|
10 | | (D) 15.89% to the road districts of the State.
|
11 | | If a township is dissolved under Article 24 of the |
12 | | Township Code, McHenry County shall receive any moneys |
13 | | that would have been distributed to the township under |
14 | | this subparagraph, except that a municipality that assumes |
15 | | the powers and responsibilities of a road district under |
16 | | paragraph (6) of Section 24-35 of the Township Code shall |
17 | | receive any moneys that would have been distributed to the |
18 | | township in a percent equal to the area of the dissolved |
19 | | road district or portion of the dissolved road district |
20 | | over which the municipality assumed the powers and |
21 | | responsibilities compared to the total area of the |
22 | | dissolved township. The moneys received under this |
23 | | subparagraph shall be used in the geographic area of the |
24 | | dissolved township. If a township is reconstituted as |
25 | | provided under Section 24-45 of the Township Code, McHenry |
26 | | County or a municipality shall no longer be distributed |
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1 | | moneys under this subparagraph. |
2 | | As soon as may be after the first day of each month , the |
3 | | Department of
Transportation shall allot to each municipality |
4 | | its share of the amount
apportioned to the several |
5 | | municipalities which shall be in proportion
to the population |
6 | | of such municipalities as determined by the last
preceding |
7 | | municipal census if conducted by the Federal Government or
|
8 | | Federal census. If territory is annexed to any municipality |
9 | | subsequent
to the time of the last preceding census the |
10 | | corporate authorities of
such municipality may cause a census |
11 | | to be taken of such annexed
territory and the population so |
12 | | ascertained for such territory shall be
added to the |
13 | | population of the municipality as determined by the last
|
14 | | preceding census for the purpose of determining the allotment |
15 | | for that
municipality. If the population of any municipality |
16 | | was not determined
by the last Federal census preceding any |
17 | | apportionment, the
apportionment to such municipality shall be |
18 | | in accordance with any
census taken by such municipality. Any |
19 | | municipal census used in
accordance with this Section shall be |
20 | | certified to the Department of
Transportation by the clerk of |
21 | | such municipality, and the accuracy
thereof shall be subject |
22 | | to approval of the Department which may make
such corrections |
23 | | as it ascertains to be necessary.
|
24 | | As soon as may be after the first day of each month , the |
25 | | Department of
Transportation shall allot to each county its |
26 | | share of the amount
apportioned to the several counties of the |
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1 | | State as herein provided.
Each allotment to the several |
2 | | counties having less than 1,000,000
inhabitants shall be in |
3 | | proportion to the amount of motor vehicle
license fees |
4 | | received from the residents of such counties, respectively,
|
5 | | during the preceding calendar year. The Secretary of State |
6 | | shall, on or
before April 15 of each year, transmit to the |
7 | | Department of
Transportation a full and complete report |
8 | | showing the amount of motor
vehicle license fees received from |
9 | | the residents of each county,
respectively, during the |
10 | | preceding calendar year. The Department of
Transportation |
11 | | shall, each month, use for allotment purposes the last
such |
12 | | report received from the Secretary of State.
|
13 | | As soon as may be after the first day of each month, the |
14 | | Department
of Transportation shall allot to the several |
15 | | counties their share of the
amount apportioned for the use of |
16 | | road districts. The allotment shall
be apportioned among the |
17 | | several counties in the State in the proportion
which the |
18 | | total mileage of township or district roads in the respective
|
19 | | counties bears to the total mileage of all township and |
20 | | district roads
in the State. Funds allotted to the respective |
21 | | counties for the use of
road districts therein shall be |
22 | | allocated to the several road districts
in the county in the |
23 | | proportion which the total mileage of such township
or |
24 | | district roads in the respective road districts bears to the |
25 | | total
mileage of all such township or district roads in the |
26 | | county. After
July 1 of any year prior to 2011, no allocation |
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1 | | shall be made for any road district
unless it levied a tax for |
2 | | road and bridge purposes in an amount which
will require the |
3 | | extension of such tax against the taxable property in
any such |
4 | | road district at a rate of not less than either .08% of the |
5 | | value
thereof, based upon the assessment for the year |
6 | | immediately prior to the year
in which such tax was levied and |
7 | | as equalized by the Department of Revenue
or, in DuPage |
8 | | County, an amount equal to or greater than $12,000 per mile of
|
9 | | road under the jurisdiction of the road district, whichever is |
10 | | less. Beginning July 1, 2011 and each July 1 thereafter, an |
11 | | allocation shall be made for any road district
if it levied a |
12 | | tax for road and bridge purposes. In counties other than |
13 | | DuPage County, if the amount of the tax levy requires the |
14 | | extension of the tax against the taxable property in
the road |
15 | | district at a rate that is less than 0.08% of the value
|
16 | | thereof, based upon the assessment for the year immediately |
17 | | prior to the year
in which the tax was levied and as equalized |
18 | | by the Department of Revenue, then the amount of the |
19 | | allocation for that road district shall be a percentage of the |
20 | | maximum allocation equal to the percentage obtained by |
21 | | dividing the rate extended by the district by 0.08%. In DuPage |
22 | | County, if the amount of the tax levy requires the extension of |
23 | | the tax against the taxable property in
the road district at a |
24 | | rate that is less than the lesser of (i) 0.08% of the value
of |
25 | | the taxable property in the road district, based upon the |
26 | | assessment for the year immediately prior to the year
in which |
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1 | | such tax was levied and as equalized by the Department of |
2 | | Revenue,
or (ii) a rate that will yield an amount equal to |
3 | | $12,000 per mile of
road under the jurisdiction of the road |
4 | | district, then the amount of the allocation for the road |
5 | | district shall be a percentage of the maximum allocation equal |
6 | | to the percentage obtained by dividing the rate extended by |
7 | | the district by the lesser of (i) 0.08% or (ii) the rate that |
8 | | will yield an amount equal to $12,000 per mile of
road under |
9 | | the jurisdiction of the road district. |
10 | | Prior to 2011, if any
road district has levied a special |
11 | | tax for road purposes
pursuant to Sections 6-601, 6-602 , and |
12 | | 6-603 of the Illinois Highway Code, and
such tax was levied in |
13 | | an amount which would require extension at a
rate of not less |
14 | | than .08% of the value of the taxable property thereof,
as |
15 | | equalized or assessed by the Department of Revenue,
or, in |
16 | | DuPage County, an amount equal to or greater than $12,000 per |
17 | | mile of
road under the jurisdiction of the road district, |
18 | | whichever is less,
such levy shall, however, be deemed a |
19 | | proper compliance with this
Section and shall qualify such |
20 | | road district for an allotment under this
Section. Beginning |
21 | | in 2011 and thereafter, if any
road district has levied a |
22 | | special tax for road purposes
under Sections 6-601, 6-602, and |
23 | | 6-603 of the Illinois Highway Code, and
the tax was levied in |
24 | | an amount that would require extension at a
rate of not less |
25 | | than 0.08% of the value of the taxable property of that road |
26 | | district,
as equalized or assessed by the Department of |
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1 | | Revenue or, in DuPage County, an amount equal to or greater |
2 | | than $12,000 per mile of road under the jurisdiction of the |
3 | | road district, whichever is less, that levy shall be deemed a |
4 | | proper compliance with this
Section and shall qualify such |
5 | | road district for a full, rather than proportionate, allotment |
6 | | under this
Section. If the levy for the special tax is less |
7 | | than 0.08% of the value of the taxable property, or, in DuPage |
8 | | County if the levy for the special tax is less than the lesser |
9 | | of (i) 0.08% or (ii) $12,000 per mile of road under the |
10 | | jurisdiction of the road district, and if the levy for the |
11 | | special tax is more than any other levy for road and bridge |
12 | | purposes, then the levy for the special tax qualifies the road |
13 | | district for a proportionate, rather than full, allotment |
14 | | under this Section. If the levy for the special tax is equal to |
15 | | or less than any other levy for road and bridge purposes, then |
16 | | any allotment under this Section shall be determined by the |
17 | | other levy for road and bridge purposes. |
18 | | Prior to 2011, if a township has transferred to the road |
19 | | and bridge fund
money which, when added to the amount of any |
20 | | tax levy of the road
district would be the equivalent of a tax |
21 | | levy requiring extension at a
rate of at least .08%, or, in |
22 | | DuPage County, an amount equal to or greater
than $12,000 per |
23 | | mile of road under the jurisdiction of the road district,
|
24 | | whichever is less, such transfer, together with any such tax |
25 | | levy,
shall be deemed a proper compliance with this Section |
26 | | and shall qualify
the road district for an allotment under |
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1 | | this Section.
|
2 | | In counties in which a property tax extension limitation |
3 | | is imposed
under the Property Tax Extension Limitation Law, |
4 | | road districts may retain
their entitlement to a motor fuel |
5 | | tax allotment or, beginning in 2011, their entitlement to a |
6 | | full allotment if, at the time the property
tax
extension |
7 | | limitation was imposed, the road district was levying a road |
8 | | and
bridge tax at a rate sufficient to entitle it to a motor |
9 | | fuel tax allotment
and continues to levy the maximum allowable |
10 | | amount after the imposition of the
property tax extension |
11 | | limitation. Any road district may in all circumstances
retain |
12 | | its entitlement to a motor fuel tax allotment or, beginning in |
13 | | 2011, its entitlement to a full allotment if it levied a road |
14 | | and
bridge tax in an amount that will require the extension of |
15 | | the tax against the
taxable property in the road district at a |
16 | | rate of not less than 0.08% of the
assessed value of the |
17 | | property, based upon the assessment for the year
immediately |
18 | | preceding the year in which the tax was levied and as equalized |
19 | | by
the Department of Revenue or, in DuPage County, an amount |
20 | | equal to or greater
than $12,000 per mile of road under the |
21 | | jurisdiction of the road district,
whichever is less.
|
22 | | As used in this Section , the term "road district" means |
23 | | any road
district, including a county unit road district, |
24 | | provided for by the
Illinois Highway Code; and the term |
25 | | "township or district road"
means any road in the township and |
26 | | district road system as defined in the
Illinois Highway Code. |
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1 | | For the purposes of this Section, "township or
district road" |
2 | | also includes such roads as are maintained by park
districts, |
3 | | forest preserve districts and conservation districts. The
|
4 | | Department of Transportation shall determine the mileage of |
5 | | all township
and district roads for the purposes of making |
6 | | allotments and allocations of
motor fuel tax funds for use in |
7 | | road districts.
|
8 | | Payment of motor fuel tax moneys to municipalities and |
9 | | counties shall
be made as soon as possible after the allotment |
10 | | is made. The treasurer
of the municipality or county may |
11 | | invest these funds until their use is
required and the |
12 | | interest earned by these investments shall be limited
to the |
13 | | same uses as the principal funds.
|
14 | | (Source: P.A. 101-32, eff. 6-28-19; 101-230, eff. 8-9-19; |
15 | | 101-493, eff. 8-23-19; revised 9-24-19.)
|
16 | | Section 5-10. The Illinois Vehicle Code is amended by |
17 | | changing Section 18c-7401 as follows:
|
18 | | (625 ILCS 5/18c-7401) (from Ch. 95 1/2, par. 18c-7401)
|
19 | | Sec. 18c-7401. Safety Requirements for Track, Facilities, |
20 | | and
Equipment.
|
21 | | (1) General Requirements. Each rail carrier shall, |
22 | | consistent with rules,
orders, and regulations of the Federal |
23 | | Railroad Administration, construct,
maintain, and operate all |
24 | | of its equipment, track, and other property in this
State in |
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1 | | such a manner as to pose no undue risk to its employees or the |
2 | | person
or property of any member of the public.
|
3 | | (2) Adoption of Federal Standards. The track safety |
4 | | standards and
accident/incident standards promulgated by the |
5 | | Federal Railroad Administration
shall be safety standards of |
6 | | the Commission. The Commission may, in addition,
adopt by |
7 | | reference in its regulations other federal railroad safety |
8 | | standards,
whether contained in federal statutes or in |
9 | | regulations adopted pursuant to
such statutes.
|
10 | | (3) Railroad Crossings. No public road, highway, or street |
11 | | shall hereafter
be constructed across the track of any rail |
12 | | carrier at grade, nor shall the
track of any rail carrier be |
13 | | constructed across a public road, highway or
street at grade, |
14 | | without having first secured the permission of the Commission;
|
15 | | provided, that this Section shall not apply to the replacement |
16 | | of lawfully
existing roads, highways, and tracks.
No public |
17 | | pedestrian bridge or subway shall be constructed across the |
18 | | track
of any rail carrier without having first secured the |
19 | | permission of the
Commission.
The Commission shall have the |
20 | | right to
refuse its permission or to grant it upon such terms |
21 | | and conditions as it may
prescribe.
The Commission shall have |
22 | | power to determine and prescribe the
manner, including the |
23 | | particular point of crossing, and the terms of
installation, |
24 | | operation, maintenance, use, and protection of each such |
25 | | crossing.
|
26 | | The Commission shall also have power, after a hearing, to
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1 | | require major alteration of or to abolish any crossing,
|
2 | | heretofore or hereafter established, when in its opinion, the
|
3 | | public safety requires such alteration or abolition, and,
|
4 | | except in cities, villages, and incorporated towns of
|
5 | | 1,000,000 or more inhabitants, to vacate and close that part
|
6 | | of the highway on such crossing altered or abolished and
cause |
7 | | barricades to be erected across such highway in such
manner as |
8 | | to prevent the use of such crossing as a highway,
when, in the |
9 | | opinion of the Commission, the public
convenience served by |
10 | | the crossing in question is not such as
to justify the further |
11 | | retention thereof; or to require a
separation of grades, at |
12 | | railroad-highway grade crossings; or to
require a
separation |
13 | | of grades at any proposed crossing where a
proposed public |
14 | | highway may cross the tracks of any rail
carrier or carriers; |
15 | | and to prescribe, after a hearing of the parties,
the terms |
16 | | upon which such separations shall be made and the
proportion |
17 | | in which the expense of the alteration or
abolition of such |
18 | | crossings or the separation of such grades, having regard
to |
19 | | the benefits, if any, accruing to the rail carrier or any party |
20 | | in
interest,
shall be divided between the rail carrier or |
21 | | carriers affected, or
between such carrier or carriers and the |
22 | | State, county, municipality
or other public authority in |
23 | | interest.
However, a public hearing by the Commission to |
24 | | abolish a crossing shall not
be required
when the public |
25 | | highway authority in interest vacates the highway. In such
|
26 | | instance
the rail carrier, following notification to the |
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1 | | Commission and the highway
authority, shall remove any grade |
2 | | crossing warning devices and the grade
crossing surface.
|
3 | | The Commission shall also have power by its order to |
4 | | require
the reconstruction, minor alteration, minor |
5 | | relocation, or
improvement of any crossing (including the |
6 | | necessary highway
approaches thereto) of any railroad across |
7 | | any highway or
public road, pedestrian bridge, or pedestrian |
8 | | subway, whether such crossing
be at grade
or by overhead
|
9 | | structure or by subway, whenever the Commission finds after a
|
10 | | hearing or without a hearing as otherwise provided in this
|
11 | | paragraph that such reconstruction, alteration, relocation, or
|
12 | | improvement is necessary to preserve or promote the safety or
|
13 | | convenience of the public or of the employees or passengers
of |
14 | | such rail carrier or carriers. By its original order or
|
15 | | supplemental orders in such case, the Commission may direct |
16 | | such
reconstruction, alteration, relocation, or improvement to |
17 | | be
made in such manner and upon such terms and conditions as |
18 | | may
be reasonable and necessary
and may apportion the cost of
|
19 | | such reconstruction, alteration, relocation, or improvement
|
20 | | and the subsequent maintenance thereof, having regard to the |
21 | | benefits, if
any, accruing
to the railroad or any party in |
22 | | interest,
between the rail
carrier or carriers and public |
23 | | utilities affected, or between such
carrier or carriers and |
24 | | public utilities and the State, county,
municipality or other |
25 | | public authority in interest. The cost
to be so apportioned |
26 | | shall include the cost of changes or
alterations in the |
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1 | | equipment of public utilities affected as
well as the cost of |
2 | | the relocation, diversion or
establishment of any public |
3 | | highway, made necessary by such
reconstruction, alteration, |
4 | | relocation, or improvement of said
crossing. A hearing shall |
5 | | not be required in those instances
when the Commission enters |
6 | | an order confirming a written
stipulation in which the |
7 | | Commission, the public highway
authority or other public |
8 | | authority in interest, the rail carrier or
carriers
affected, |
9 | | and in
instances involving the use of the Grade Crossing |
10 | | Protection
Fund, the Illinois Department of Transportation, |
11 | | agree on the
reconstruction, alteration, relocation, or |
12 | | improvement and
the subsequent maintenance thereof and the |
13 | | division of costs
of such changes of any grade crossing |
14 | | (including the
necessary highway approaches thereto) of any |
15 | | railroad across
any highway, pedestrian bridge, or pedestrian |
16 | | subway.
|
17 | | The Commission shall also have power to enter into |
18 | | stipulated agreements with a rail carrier or rail carriers or |
19 | | public authorities to fund, provide, install, and maintain |
20 | | safety treatments to deter trespassing on railroad property in |
21 | | accordance with paragraph (1) of Section 18c-7503 at locations |
22 | | approved by such rail carrier or rail carriers following a |
23 | | diagnostic evaluation between the Commission and the rail |
24 | | carrier or rail carriers, including any public authority in |
25 | | interest or the Federal Railroad Administration, and to order |
26 | | the allocation of the cost of those treatments and their |
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1 | | installation and maintenance from the Grade Crossing |
2 | | Protection Fund. Safety treatments approved under this |
3 | | paragraph by the Commission shall be deemed adequate and |
4 | | appropriate. |
5 | | Every rail carrier operating in the State of Illinois |
6 | | shall
construct and maintain every highway crossing over its |
7 | | tracks
within the State so that the roadway at the |
8 | | intersection
shall be as flush with the rails as superelevated |
9 | | curves will
allow, and, unless otherwise ordered by the |
10 | | Commission, shall
construct and maintain the approaches |
11 | | thereto at a grade of
not more than 5% within the right of way |
12 | | for a distance of
not less the 6 feet on each side of the |
13 | | centerline of such
tracks; provided, that the grades at the |
14 | | approaches may be
maintained in excess of 5% only when |
15 | | authorized by the
Commission.
|
16 | | Every rail carrier operating within this State shall |
17 | | remove
from its right of way at all railroad-highway grade |
18 | | crossings within the
State, such brush, shrubbery, and trees |
19 | | as is reasonably
practical for a distance of not less than 500 |
20 | | feet in either
direction from each grade crossing.
The |
21 | | Commission shall have power, upon its own motion, or upon
|
22 | | complaint, and after having made proper investigation, to
|
23 | | require the installation of adequate and appropriate luminous
|
24 | | reflective warning signs, luminous flashing
signals, crossing
|
25 | | gates illuminated at night, or other protective devices
in
|
26 | | order to promote and safeguard the health and safety of the
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1 | | public.
Luminous flashing signal or crossing gate
devices |
2 | | installed at grade crossings, which have been approved
by the |
3 | | Commission, shall be deemed adequate and appropriate.
The |
4 | | Commission shall have authority to determine the number,
type, |
5 | | and location of such signs, signals, gates, or other
|
6 | | protective devices which, however, shall conform as near as
|
7 | | may be with generally recognized national standards, and the
|
8 | | Commission shall have authority to prescribe the division of
|
9 | | the cost of the installation and subsequent maintenance of
|
10 | | such signs, signals, gates, or other protective
devices |
11 | | between the rail carrier or carriers, the public highway
|
12 | | authority or other public authority in
interest, and in |
13 | | instances involving the use of the Grade
Crossing Protection |
14 | | Fund, the Illinois Department of
Transportation.
Except where |
15 | | train crews provide flagging of the crossing to road users, |
16 | | yield signs shall be installed at all highway intersections |
17 | | with every grade crossing in this State that is not equipped |
18 | | with automatic warning devices, such as luminous flashing |
19 | | signals or crossing gate devices. A stop sign may be used in |
20 | | lieu of the yield sign when an engineering study conducted in |
21 | | cooperation with the highway authority and the Illinois |
22 | | Department of Transportation has determined that a stop sign |
23 | | is warranted. If the Commission has ordered the installation |
24 | | of luminous flashing signal or
crossing gate devices at a |
25 | | grade crossing not equipped with active warning devices, the |
26 | | Commission shall order the
installation of temporary stop |
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1 | | signs at the highway intersection with the grade
crossing |
2 | | unless an engineering study has determined that a stop sign is |
3 | | not appropriate. If a stop sign is not appropriate, the |
4 | | Commission may order the installation of other appropriate |
5 | | supplemental signing as determined by an engineering study. |
6 | | The temporary signs shall remain in place until the luminous
|
7 | | flashing signal or crossing gate devices have been installed.
|
8 | | The rail carrier is responsible for the installation and |
9 | | subsequent
maintenance of any required signs.
The permanent |
10 | | signs shall be in place by July 1, 2011.
|
11 | | No railroad may change or modify the warning device system |
12 | | at a
railroad-highway grade crossing, including warning |
13 | | systems interconnected with
highway traffic control signals, |
14 | | without having first received the approval of
the Commission. |
15 | | The Commission shall have the further power, upon application,
|
16 | | upon its own motion, or upon
complaint and after having made |
17 | | proper investigation, to require
the interconnection of grade |
18 | | crossing warning devices with traffic control
signals at |
19 | | highway intersections located at or near railroad crossings |
20 | | within
the distances described by the State Manual on Uniform |
21 | | Traffic Control Devices
adopted pursuant to Section 11-301 of |
22 | | this Code. In addition, State and local
authorities may not |
23 | | install, remove, modernize, or otherwise modify traffic
|
24 | | control signals at a highway intersection that is |
25 | | interconnected or proposed to
be interconnected with grade |
26 | | crossing warning devices when the change affects
the number, |
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1 | | type, or location of traffic control devices on the track |
2 | | approach
leg or legs of the intersection or the timing of the |
3 | | railroad preemption
sequence of operation until the Commission |
4 | | has approved the installation,
removal, modernization, or |
5 | | modification.
Commission approval shall be limited to |
6 | | consideration of
issues directly affecting the public safety |
7 | | at the railroad-highway grade
crossing. The electrical circuit |
8 | | devices, alternate warning devices, and
preemption sequences |
9 | | shall conform as nearly as possible, considering the
|
10 | | particular characteristics of the crossing and
intersection |
11 | | area, to the State manual adopted by the Illinois Department |
12 | | of
Transportation pursuant to Section 11-301 of this Code and |
13 | | such federal
standards as are made applicable by subsection |
14 | | (2) of this Section. In order
to carry out this authority, the |
15 | | Commission shall have the authority to
determine the number, |
16 | | type, and location of traffic control devices on the
track |
17 | | approach leg or legs of the intersection and the timing of the |
18 | | railroad
preemption sequence of operation.
The Commission |
19 | | shall prescribe the division of costs for installation and
|
20 | | maintenance of all devices required by this paragraph between |
21 | | the railroad or
railroads and the highway authority in |
22 | | interest and in instances involving the
use of the Grade |
23 | | Crossing Protection Fund or a State highway, the Illinois
|
24 | | Department of Transportation.
|
25 | | Any person who unlawfully or maliciously removes, throws
|
26 | | down, damages or defaces any sign, signal, gate, or other
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1 | | protective device, located at or near any public grade
|
2 | | crossing, shall be guilty of a petty offense and fined not
less |
3 | | than $50 nor more than $200 for each offense. In
addition to |
4 | | fines levied under the provisions of this
Section a person |
5 | | adjudged guilty hereunder may also be
directed to make |
6 | | restitution for the costs of repair or
replacement, or both, |
7 | | necessitated by his misconduct.
|
8 | | It is the public policy of the State of Illinois to enhance |
9 | | public safety
by establishing safe grade crossings. In order |
10 | | to implement this policy, the
Illinois Commerce Commission is |
11 | | directed to conduct public hearings and to
adopt specific |
12 | | criteria by July 1, 1994, that shall be adhered to by the
|
13 | | Illinois Commerce Commission in determining if a grade |
14 | | crossing should be
opened or abolished. The following factors |
15 | | shall be considered by the
Illinois Commerce Commission in |
16 | | developing the specific criteria for opening
and abolishing |
17 | | grade crossings:
|
18 | | (a) timetable speed of passenger trains;
|
19 | | (b) distance to an alternate crossing;
|
20 | | (c) accident history for the last 5 years;
|
21 | | (d) number of vehicular traffic and posted speed |
22 | | limits;
|
23 | | (e) number of freight trains and their timetable |
24 | | speeds;
|
25 | | (f) the type of warning device present at the grade |
26 | | crossing;
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1 | | (g) alignments of the roadway and railroad, and the |
2 | | angle of intersection
of those alignments;
|
3 | | (h) use of the grade crossing by trucks carrying |
4 | | hazardous materials,
vehicles carrying passengers for |
5 | | hire, and school buses; and
|
6 | | (i) use of the grade crossing by emergency vehicles.
|
7 | | The Illinois Commerce Commission, upon petition to open or |
8 | | abolish a grade
crossing, shall enter an order opening or |
9 | | abolishing the crossing if it meets
the specific criteria |
10 | | adopted by the Commission.
|
11 | | Except as otherwise provided in this subsection (3), in no |
12 | | instance shall
a grade crossing be permanently closed
without |
13 | | public hearing first being held and notice of such
hearing |
14 | | being published in an area newspaper of local general
|
15 | | circulation.
|
16 | | (4) Freight Trains; Radio Communications.
The Commission |
17 | | shall after hearing and order require that
every main line |
18 | | railroad freight train operating on main
tracks outside of |
19 | | yard limits within this State shall be
equipped with a radio |
20 | | communication system. The Commission
after notice and hearing |
21 | | may grant exemptions from the
requirements of this Section as |
22 | | to secondary and branch
lines.
|
23 | | (5) Railroad Bridges and Trestles; Walkway and Handrail.
|
24 | | In cases in which the Commission finds the same to be
practical |
25 | | and necessary for safety of railroad employees,
bridges and |
26 | | trestles, over and upon which railroad trains are
operated, |
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1 | | shall include as a part thereof, a safe and
suitable walkway |
2 | | and handrail on one side only of such bridge
or trestle, and |
3 | | such handrail shall be located at the outer
edge of the walkway |
4 | | and shall provide a clearance of not less
than 8 feet, 6 |
5 | | inches, from the center line of the nearest
track, measured at |
6 | | right angles thereto.
|
7 | | (6) Packages Containing Articles for First Aid to Injured |
8 | | on Trains.
|
9 | | (a) All rail carriers shall provide a first aid kit |
10 | | that contains, at a minimum, those
articles prescribed by |
11 | | the Commission, on each train or
engine, for first aid to |
12 | | persons who may be injured in the
course of the operation |
13 | | of such trains.
|
14 | | (b) A vehicle, excluding a taxi cab used in an |
15 | | emergency situation, operated by a contract carrier |
16 | | transporting railroad employees in the course of their |
17 | | employment shall be equipped with a readily available |
18 | | first aid kit that contains, as a minimum, the same |
19 | | articles that are required on each train or engine. |
20 | | (7) Abandoned Bridges, Crossings, and Other Rail Plant.
|
21 | | The Commission shall have authority, after notice and hearing, |
22 | | to order:
|
23 | | (a) the removal of any abandoned railroad tracks from |
24 | | roads,
streets or other thoroughfares in this State; and
|
25 | | (b) the removal of abandoned overhead railroad |
26 | | structures
crossing highways, waterways, or railroads.
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1 | | The Commission may equitably apportion the cost of such
|
2 | | actions between the rail carrier or carriers, public |
3 | | utilities, and
the State, county, municipality, township, road |
4 | | district, or
other public authority in interest.
|
5 | | (8) Railroad-Highway Bridge Clearance. A vertical |
6 | | clearance of not less
than 23 feet
above the top of rail shall |
7 | | be provided for all new or reconstructed highway
bridges |
8 | | constructed over a railroad track. The Commission may permit a |
9 | | lesser
clearance if it determines
that the 23-foot clearance |
10 | | standard cannot be justified based on
engineering, |
11 | | operational, and economic conditions.
|
12 | | (9) Right of Access To Railroad Property. |
13 | | (a) A community antenna television company franchised |
14 | | by a municipality or county pursuant to the Illinois |
15 | | Municipal
Code or the Counties Code, respectively, shall |
16 | | not enter upon any real estate or
rights-of-way in the |
17 | | possession or control of a railroad
subject to the |
18 | | jurisdiction of the Illinois Commerce
Commission unless |
19 | | the community antenna television
company first complies |
20 | | with the applicable provisions of
subparagraph (f) of |
21 | | Section 11-42-11.1 of the Illinois
Municipal Code or |
22 | | subparagraph (f) of Section 5-1096 of the Counties Code. |
23 | | (b) Notwithstanding any provision of law to the |
24 | | contrary, this subsection (9) applies to all entries of |
25 | | railroad rights-of-way involving a railroad subject to the |
26 | | jurisdiction of the Illinois Commerce Commission by a |
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1 | | community antenna television company and shall govern in |
2 | | the event of any conflict with any other provision of law. |
3 | | (c) This subsection (9) applies to any entry upon any |
4 | | real estate or right-of-way in the possession or control |
5 | | of a railroad subject to the jurisdiction of the Illinois |
6 | | Commerce Commission for the purpose of or in connection |
7 | | with the construction, or installation of a community |
8 | | antenna television company's system or facilities |
9 | | commenced or renewed on or after August 22, 2017 (the |
10 | | effective date of Public Act 100-251). |
11 | | (d) Nothing in Public Act 100-251 shall be construed |
12 | | to prevent a railroad from negotiating other terms and |
13 | | conditions or the resolution of any dispute in relation to |
14 | | an entry upon or right of access as set forth in this |
15 | | subsection (9). |
16 | | (e) For purposes of this subsection (9): |
17 | | "Broadband service", "cable operator", and "holder" |
18 | | have the meanings given to those terms under Section |
19 | | 21-201 of the Public Utilities Act. |
20 | | "Community antenna television company" includes, in |
21 | | the case of real estate or rights-of-way in possession of |
22 | | or in control of a railroad, a holder, cable operator, or |
23 | | broadband service provider. |
24 | | (f) Beginning on August 22, 2017 (the effective date |
25 | | of Public Act 100-251), the Transportation Division of the |
26 | | Illinois Commerce Commission shall include in its annual |
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1 | | Crossing Safety Improvement Program report a brief |
2 | | description of the number of cases decided by the Illinois |
3 | | Commerce Commission and the number of cases that remain |
4 | | pending before the Illinois Commerce Commission under this |
5 | | subsection (9) for the period covered by the report. |
6 | | (Source: P.A. 100-251, eff. 8-22-17; 101-81, eff. 7-12-19.)
|
7 | | ARTICLE 6. SPORTS FACILITIES AUTHORITY
|
8 | | Section 6-5. The State Finance Act is amended by changing |
9 | | Section 8.25-4 as follows:
|
10 | | (30 ILCS 105/8.25-4) (from Ch. 127, par. 144.25-4)
|
11 | | Sec. 8.25-4.
All moneys in the Illinois Sports Facilities |
12 | | Fund are
allocated to and shall be transferred, appropriated |
13 | | and used only for the
purposes authorized by, and subject to, |
14 | | the limitations and conditions of
this Section.
|
15 | | All moneys deposited pursuant to Section 13.1 of "An Act |
16 | | in relation to
State revenue sharing with local governmental |
17 | | entities", as amended, and
all moneys deposited with respect |
18 | | to the $5,000,000 deposit, but not the
additional $8,000,000 |
19 | | advance applicable before July 1, 2001, or the
Advance Amount |
20 | | applicable on and after that date, pursuant to Section
6 of |
21 | | "The Hotel
Operators' Occupation Tax Act", as amended, into |
22 | | the Illinois Sports
Facilities Fund shall be credited to the |
23 | | Subsidy Account within the Fund.
All moneys deposited with |
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1 | | respect to the additional $8,000,000 advance
applicable before |
2 | | July 1, 2001, or the Advance Amount
applicable on and after |
3 | | that date, but
not the $5,000,000 deposit, pursuant to Section |
4 | | 6 of "The Hotel Operators'
Occupation Tax Act", as amended, |
5 | | into the Illinois Sports Facilities Fund
shall be credited to |
6 | | the Advance Account within the Fund.
|
7 | | Beginning with fiscal year 1989 and continuing for each |
8 | | fiscal year
thereafter through and including fiscal year 2001, |
9 | | no less than 30 days
before the beginning of such fiscal year
|
10 | | (except as soon as may be practicable after the effective date |
11 | | of this
amendatory Act of 1988 with respect to fiscal year |
12 | | 1989) the Chairman of
the Illinois Sports Facilities Authority |
13 | | shall certify to the State
Comptroller and the State |
14 | | Treasurer, without taking into account any
revenues or |
15 | | receipts of the Authority, the lesser of (a) $18,000,000 and
|
16 | | (b) the sum of (i) the amount anticipated to be required by the |
17 | | Authority
during the fiscal year to pay principal of and |
18 | | interest on, and other
payments relating to, its obligations |
19 | | issued or to be issued under Section
13 of the Illinois Sports |
20 | | Facilities Authority Act, including any deposits
required to |
21 | | reserve funds created under any indenture or resolution
|
22 | | authorizing issuance of the obligations and payments to |
23 | | providers of credit
enhancement, (ii) the amount anticipated |
24 | | to be required by the Authority
during the fiscal year to pay |
25 | | obligations under the provisions of any
management agreement |
26 | | with respect to a facility or facilities owned by the
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1 | | Authority or of any assistance agreement with respect to any |
2 | | facility for
which financial assistance is provided under the |
3 | | Illinois Sports Facilities
Authority Act, and to pay other |
4 | | capital and operating expenses of the
Authority
during the |
5 | | fiscal year, including any deposits required to reserve funds
|
6 | | created for repair and replacement of capital assets and to |
7 | | meet the
obligations of the Authority under any management |
8 | | agreement or assistance
agreement, and (iii) any
amounts under |
9 | | (i) and (ii) above remaining unpaid from previous years.
|
10 | | Beginning with fiscal year 2002 and continuing for each |
11 | | fiscal year
thereafter, no less than 30 days before the |
12 | | beginning of such fiscal year, the
Chairman of the Illinois |
13 | | Sports Facilities Authority shall certify to the State
|
14 | | Comptroller and the State Treasurer, without taking into |
15 | | account any revenues
or receipts of the Authority, the lesser |
16 | | of (a) an amount equal to the sum of
the Advance Amount plus |
17 | | $10,000,000 and (b) the sum of (i) the amount
anticipated to be |
18 | | required by the Authority during the fiscal year to pay
|
19 | | principal of and interest on, and other payments relating to, |
20 | | its obligations
issued or to be issued under Section 13 of the |
21 | | Illinois Sports Facilities
Authority Act, including any |
22 | | deposits required to reserve funds created under
any indenture |
23 | | or resolution authorizing issuance of the obligations and
|
24 | | payments to providers of credit enhancement, (ii) the amount |
25 | | anticipated to be
required by the Authority during the fiscal |
26 | | year to pay obligations under
the provisions of any management |
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1 | | agreement with respect to a facility or
facilities owned by |
2 | | the Authority or any assistance agreement with respect to
any |
3 | | facility for which financial assistance is provided under the |
4 | | Illinois
Sports Facilities Authority Act, and to pay other |
5 | | capital and operating
expenses of the Authority during the |
6 | | fiscal year, including any deposits
required to reserve funds |
7 | | created for repair and replacement of capital assets
and to |
8 | | meet the obligations of the Authority under any management |
9 | | agreement or
assistance agreement, and (iii) any amounts under |
10 | | (i) and (ii) above remaining
unpaid from previous years.
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11 | | A copy of any certification made by the Chairman under the
|
12 | | preceding 2 paragraphs shall be filed with the Governor and |
13 | | the Mayor
of the City of Chicago. The Chairman may file an |
14 | | amended certification
from time to time.
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15 | | Subject to sufficient appropriation by the General |
16 | | Assembly, beginning
with July 1, 1988 and thereafter |
17 | | continuing on the first day of each month
during each fiscal |
18 | | year through and including fiscal year 2001, the
Comptroller |
19 | | shall order paid and the Treasurer
shall pay to the Authority |
20 | | the amount in the Illinois Sports Facilities
Fund until (x) |
21 | | the lesser of $10,000,000 or the amount appropriated for
|
22 | | payment to the Authority from amounts credited to the Subsidy |
23 | | Account and
(y) the lesser of $8,000,000 or the difference |
24 | | between the amount
appropriated for payment to the Authority |
25 | | during the fiscal year and
$10,000,000 has been paid from |
26 | | amounts credited to the Advance Account.
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1 | | Subject to sufficient appropriation by the General |
2 | | Assembly, beginning with
July 1, 2001, and thereafter |
3 | | continuing on the first day of each month during
each fiscal |
4 | | year thereafter, the Comptroller shall order paid and the |
5 | | Treasurer
shall pay to the Authority the amount in the |
6 | | Illinois Sports Facilities Fund
until (x) the lesser of |
7 | | $10,000,000 or the amount appropriated for payment to
the
|
8 | | Authority from amounts credited to the Subsidy Account and (y) |
9 | | the lesser of
the Advance Amount or the difference between the |
10 | | amount appropriated for
payment to the Authority during the |
11 | | fiscal year and $10,000,000 has been paid
from amounts |
12 | | credited to the Advance Account.
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13 | | Provided that all amounts deposited in the Illinois Sports
|
14 | | Facilities Fund and credited to the Subsidy Account, to the |
15 | | extent
requested pursuant to the Chairman's certification, |
16 | | have been paid, on June
30, 1989, and on June 30 of each year |
17 | | thereafter, all amounts remaining in
the Subsidy Account of |
18 | | the Illinois Sports Facilities Fund shall be
transferred by |
19 | | the State Treasurer one-half to the General Revenue Fund in
|
20 | | the State Treasury and one-half to the City Tax Fund. Provided |
21 | | that all
amounts appropriated from the Illinois Sports |
22 | | Facilities Fund, to the
extent requested pursuant to the |
23 | | Chairman's certification, have been paid,
on June 30, 1989, |
24 | | and on June 30 of each year thereafter, all amounts
remaining |
25 | | in the Advance Account of the Illinois Sports Facilities Fund
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26 | | shall be transferred by the State Treasurer to the General |
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1 | | Revenue Fund in
the State Treasury.
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2 | | For purposes of this Section, the term "Advance Amount" |
3 | | means, for
fiscal year 2002, $22,179,000, and for subsequent |
4 | | fiscal years through fiscal
year 2033 2032 , 105.615% of the |
5 | | Advance Amount for the immediately preceding fiscal
year, |
6 | | rounded up to the nearest $1,000.
|
7 | | (Source: P.A. 91-935, eff. 6-1-01.)
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8 | | Section 6-10. The Hotel Operators' Occupation Tax Act is |
9 | | amended by changing Section 6 as follows:
|
10 | | (35 ILCS 145/6) (from Ch. 120, par. 481b.36)
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11 | | Sec. 6. Filing of returns and distribution of proceeds. |
12 | | Except as provided hereinafter in this Section, on or |
13 | | before
the last day of each calendar month, every person |
14 | | engaged in the
business of renting, leasing or letting rooms |
15 | | in a hotel in this State
during the preceding calendar month |
16 | | shall file a return with the
Department, stating:
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17 | | 1. The name of the operator;
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18 | | 2. His residence address and the address of his |
19 | | principal place of
business and the address of the |
20 | | principal place of business (if that is
a different |
21 | | address) from which he engages in the business of renting,
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22 | | leasing or letting rooms in a hotel in this State;
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23 | | 3. Total amount of rental receipts received by him |
24 | | during the
preceding calendar month from renting, leasing |
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1 | | or letting rooms during
such preceding calendar month;
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2 | | 4. Total amount of rental receipts received by him |
3 | | during the
preceding calendar month from renting, leasing |
4 | | or letting rooms to
permanent residents during such |
5 | | preceding calendar month;
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6 | | 5. Total amount of other exclusions from gross rental |
7 | | receipts
allowed by this Act;
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8 | | 6. Gross rental receipts which were received by him |
9 | | during the
preceding calendar month and upon the basis of |
10 | | which the tax is imposed;
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11 | | 7. The amount of tax due;
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12 | | 8. Such other reasonable information as the Department |
13 | | may require.
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14 | | If the operator's average monthly tax liability to the |
15 | | Department
does not exceed $200, the Department may authorize |
16 | | his returns to be
filed on a quarter annual basis, with the |
17 | | return for January, February
and March of a given year being |
18 | | due by April 30 of such year; with the
return for April, May |
19 | | and June of a given year being due by July 31 of
such year; |
20 | | with the return for July, August and September of a given
year |
21 | | being due by October 31 of such year, and with the return for
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22 | | October, November and December of a given year being due by |
23 | | January 31
of the following year.
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24 | | If the operator's average monthly tax liability to the |
25 | | Department
does not exceed $50, the Department may authorize |
26 | | his returns to be
filed on an annual basis, with the return for |
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1 | | a given year being due by
January 31 of the following year.
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2 | | Such quarter annual and annual returns, as to form and |
3 | | substance,
shall be subject to the same requirements as |
4 | | monthly returns.
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5 | | Notwithstanding any other provision in this Act concerning |
6 | | the time
within which an operator may file his return, in the |
7 | | case of any
operator who ceases to engage in a kind of business |
8 | | which makes him
responsible for filing returns under this Act, |
9 | | such operator shall file
a final return under this Act with the |
10 | | Department not more than 1 month
after discontinuing such |
11 | | business.
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12 | | Where the same person has more than 1 business registered |
13 | | with the
Department under separate registrations under this |
14 | | Act, such person
shall not file each return that is due as a |
15 | | single return covering all
such registered businesses, but |
16 | | shall file separate returns for each
such registered business.
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17 | | In his return, the operator shall determine the value of |
18 | | any
consideration other than money received by him in |
19 | | connection with the
renting, leasing or letting of rooms in |
20 | | the course of his business and
he shall include such value in |
21 | | his return. Such determination shall be
subject to review and |
22 | | revision by the Department in the manner
hereinafter provided |
23 | | for the correction of returns.
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24 | | Where the operator is a corporation, the return filed on |
25 | | behalf of
such corporation shall be signed by the president, |
26 | | vice-president,
secretary or treasurer or by the properly |
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1 | | accredited agent of such
corporation.
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2 | | The person filing the return herein provided for shall, at |
3 | | the time of
filing such return, pay to the Department the |
4 | | amount of tax herein imposed.
The operator filing the return |
5 | | under this Section shall, at the time of
filing such return, |
6 | | pay to the Department the amount of tax imposed by this
Act |
7 | | less a discount of 2.1% or $25 per calendar year, whichever is |
8 | | greater,
which is allowed to reimburse the operator for the |
9 | | expenses incurred in
keeping records, preparing and filing |
10 | | returns, remitting the tax and
supplying data to the |
11 | | Department on request.
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12 | | If any payment provided for in this Section exceeds the |
13 | | operator's liabilities under this Act, as shown on an original |
14 | | return, the Department may authorize the operator to credit |
15 | | such excess payment against liability subsequently to be |
16 | | remitted to the Department under this Act, in accordance with |
17 | | reasonable rules adopted by the Department. If the Department |
18 | | subsequently determines that all or any part of the credit |
19 | | taken was not actually due to the operator, the operator's |
20 | | discount shall be reduced by an amount equal to the difference |
21 | | between the discount as applied to the credit taken and that |
22 | | actually due, and that operator shall be liable for penalties |
23 | | and interest on such difference. |
24 | | There shall be deposited in the Build Illinois Fund in the |
25 | | State
Treasury for each State fiscal year 40% of the amount of |
26 | | total
net proceeds from the tax imposed by subsection (a) of |
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1 | | Section 3.
Of the remaining 60%, $5,000,000 shall be deposited |
2 | | in the Illinois
Sports Facilities Fund and credited to the |
3 | | Subsidy Account each fiscal
year by making monthly deposits in |
4 | | the amount of 1/8 of $5,000,000 plus
cumulative deficiencies |
5 | | in such deposits for prior months, and an
additional |
6 | | $8,000,000 shall be deposited in the Illinois Sports |
7 | | Facilities
Fund and credited to the Advance Account each |
8 | | fiscal year by making monthly
deposits in the amount of 1/8 of |
9 | | $8,000,000 plus any cumulative deficiencies
in such deposits |
10 | | for prior months; provided, that for fiscal years ending
after |
11 | | June 30, 2001, the amount to be so deposited into the Illinois
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12 | | Sports Facilities Fund and credited to the Advance Account |
13 | | each fiscal year
shall be increased from $8,000,000 to the |
14 | | then applicable Advance Amount and
the required monthly |
15 | | deposits beginning with July 2001 shall be in the amount
of 1/8 |
16 | | of the then applicable Advance Amount plus any cumulative |
17 | | deficiencies
in those deposits for prior months. (The deposits |
18 | | of the additional $8,000,000
or the then applicable Advance |
19 | | Amount, as applicable,
during each fiscal year shall be |
20 | | treated as advances
of funds to the Illinois Sports Facilities |
21 | | Authority for its corporate
purposes to the extent paid to the |
22 | | Authority or its trustee and shall be
repaid into the General |
23 | | Revenue Fund in the State Treasury by the State
Treasurer on |
24 | | behalf of the Authority pursuant to Section 19 of the Illinois
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25 | | Sports Facilities Authority Act, as amended. If in any fiscal |
26 | | year the full
amount of the then applicable Advance Amount
is |
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1 | | not repaid into the General Revenue Fund, then the deficiency |
2 | | shall be paid
from the amount in the Local Government |
3 | | Distributive Fund that would otherwise
be allocated to the |
4 | | City of Chicago under the State Revenue Sharing Act.)
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5 | | For purposes of the foregoing paragraph, the term "Advance |
6 | | Amount"
means, for fiscal year 2002, $22,179,000, and for |
7 | | subsequent fiscal years
through fiscal year 2033 2032 , |
8 | | 105.615% of the Advance Amount for the immediately
preceding |
9 | | fiscal year, rounded up to the nearest $1,000.
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10 | | Of the remaining 60% of the amount of total net proceeds |
11 | | prior to August 1, 2011 from the tax
imposed by subsection (a) |
12 | | of Section 3 after all required deposits in the
Illinois |
13 | | Sports Facilities Fund, the amount equal to 8% of the net |
14 | | revenue
realized from this Act plus an amount equal to
8% of |
15 | | the net revenue realized from any tax imposed under Section |
16 | | 4.05 of the
Chicago World's Fair-1992 Authority Act during the |
17 | | preceding month shall be
deposited in the Local Tourism Fund |
18 | | each month for purposes authorized by
Section 605-705 of the |
19 | | Department of Commerce and Economic Opportunity Law (20 ILCS |
20 | | 605/605-705). Of the remaining 60% of the amount of total net |
21 | | proceeds beginning on August 1, 2011 from the tax imposed by |
22 | | subsection (a) of Section 3 after all required deposits in the |
23 | | Illinois Sports Facilities Fund, an amount equal to 8% of the |
24 | | net revenue realized from this Act plus an amount equal to 8% |
25 | | of the net revenue realized from any tax imposed under Section |
26 | | 4.05 of the Chicago World's Fair-1992 Authority Act during the |
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1 | | preceding month shall be deposited as follows: 18% of such |
2 | | amount shall be deposited into the Chicago Travel Industry |
3 | | Promotion Fund for the purposes described in subsection (n) of |
4 | | Section 5 of the Metropolitan Pier and Exposition Authority |
5 | | Act and the remaining 82% of such amount shall be deposited |
6 | | into the Local Tourism Fund each month for purposes authorized |
7 | | by Section 605-705 of the Department of Commerce and Economic |
8 | | Opportunity Law. Beginning on August 1, 1999 and ending on |
9 | | July 31, 2011, an amount equal to 4.5% of the net revenue
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10 | | realized from the Hotel Operators' Occupation Tax Act during |
11 | | the preceding
month shall be deposited into the International |
12 | | Tourism Fund for the purposes
authorized in Section 605-707 of |
13 | | the Department of Commerce
and Economic Opportunity Law. |
14 | | Beginning on August 1, 2011, an amount equal to 4.5% of the net |
15 | | revenue realized from this Act during the preceding month |
16 | | shall be deposited as follows: 55% of such amount shall be |
17 | | deposited into the Chicago Travel Industry Promotion Fund for |
18 | | the purposes described in subsection (n) of Section 5 of the |
19 | | Metropolitan Pier and Exposition Authority Act and the |
20 | | remaining 45% of such amount deposited into the International |
21 | | Tourism Fund for the purposes authorized in Section 605-707 of |
22 | | the Department of Commerce and Economic Opportunity Law. "Net
|
23 | | revenue realized for a month" means the revenue collected by |
24 | | the State under
that Act during the previous month less the |
25 | | amount paid out during that same
month as refunds to taxpayers |
26 | | for overpayment of liability under that Act.
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1 | | After making all these deposits, all other proceeds of the |
2 | | tax imposed under
subsection (a) of Section 3 shall be |
3 | | deposited in the Tourism Promotion Fund in
the State Treasury. |
4 | | All moneys received by the Department from the additional
tax |
5 | | imposed under subsection (b) of Section 3 shall be deposited |
6 | | into the Build
Illinois Fund in the State Treasury.
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7 | | The Department may, upon separate written notice to a |
8 | | taxpayer, require
the taxpayer to prepare and file with the |
9 | | Department on a form prescribed
by the Department within not |
10 | | less than 60 days after receipt of the notice
an annual |
11 | | information return for the tax year specified in the notice.
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12 | | Such annual return to the Department shall include a statement |
13 | | of gross
receipts as shown by the operator's last State income |
14 | | tax return. If the
total receipts of the business as reported |
15 | | in the State income tax return
do not agree with the gross |
16 | | receipts reported to the Department for the
same period, the |
17 | | operator shall attach to his annual information return a
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18 | | schedule showing a reconciliation of the 2 amounts and the |
19 | | reasons for the
difference. The operator's annual information |
20 | | return to the Department
shall also disclose pay roll |
21 | | information of the operator's business during
the year covered |
22 | | by such return and any additional reasonable information
which |
23 | | the Department deems would be helpful in determining the |
24 | | accuracy of
the monthly, quarterly or annual tax returns by |
25 | | such operator as
hereinbefore provided for in this Section.
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26 | | If the annual information return required by this Section |
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1 | | is not filed
when and as required the taxpayer shall be liable |
2 | | for a penalty in an
amount determined in accordance with |
3 | | Section 3-4 of the Uniform Penalty and
Interest Act until such |
4 | | return is filed as required, the penalty to be
assessed and |
5 | | collected in the same manner as any other penalty provided
for |
6 | | in this Act.
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7 | | The chief executive officer, proprietor, owner or highest |
8 | | ranking manager
shall sign the annual return to certify the |
9 | | accuracy of the information
contained therein. Any person who |
10 | | willfully signs the annual return containing
false or |
11 | | inaccurate information shall be guilty of perjury and punished
|
12 | | accordingly. The annual return form prescribed by the |
13 | | Department shall
include a warning that the person signing the |
14 | | return may be liable for perjury.
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15 | | The foregoing portion of this Section concerning the |
16 | | filing of an annual
information return shall not apply to an |
17 | | operator who is not required to
file an income tax return with |
18 | | the United States Government.
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19 | | (Source: P.A. 100-23, eff. 7-6-17; 100-1171, eff. 1-4-19.)
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20 | | Section 6-15. The Illinois Sports Facilities Authority Act |
21 | | is amended by changing Section 13 as follows:
|
22 | | (70 ILCS 3205/13) (from Ch. 85, par. 6013)
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23 | | Sec. 13. Bonds and notes.
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24 | | (A) (1) The Authority may at any time and
from time to time |
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1 | | issue bonds and notes for any corporate purpose,
including the |
2 | | establishment of reserves and the payment of interest and
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3 | | costs of issuance. In this Act the term "bonds" includes notes |
4 | | of any
kind, interim certificates, refunding bonds, or any |
5 | | other evidence of
obligation for borrowed money issued under |
6 | | this Section 13. Bonds may be
issued in one or more series and |
7 | | may be payable and secured either on a
parity with or |
8 | | separately from other bonds.
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9 | | (2) The bonds of any issue shall be payable solely from all |
10 | | or any part
of the property or
revenues of the Authority, |
11 | | including, without limitation:
|
12 | | (i) Rents, rates, fees, charges or other revenues |
13 | | payable
to or any receipts of the Authority, including |
14 | | amounts which are deposited
pursuant to the Act with a |
15 | | trustee for bondholders;
|
16 | | (ii) Payments by financial institutions, insurance
|
17 | | companies, or others
pursuant to letters or lines of |
18 | | credit, policies of insurance, or purchase
agreements;
|
19 | | (iii) Investment earnings from funds or accounts |
20 | | maintained
pursuant to
a bond resolution or trust |
21 | | agreement; and
|
22 | | (iv) Proceeds of refunding bonds.
|
23 | | (3) Bonds may be authorized by a resolution of the |
24 | | Authority and may
be secured by a trust agreement by and |
25 | | between the Authority and a
corporate trustee or trustees, |
26 | | which may be any trust company or bank
having the powers of a |
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1 | | trust company within or without the State. Bonds may:
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2 | | (i) Mature at a time or times, whether as serial bonds |
3 | | or as
term bonds
or both, not exceeding 40 years from their |
4 | | respective dates of issue;
|
5 | | (ii) Notwithstanding the provision of "An Act to |
6 | | authorize
public
corporations to issue bonds, other |
7 | | evidences of indebtedness and tax
anticipation warrants |
8 | | subject to interest rate limitations set forth
therein", |
9 | | approved May 26, 1970, as now or hereafter amended, or any |
10 | | other
provision of law, bear interest at any fixed or |
11 | | variable rate or rates
determined by the method provided |
12 | | in the resolution or trust agreement;
|
13 | | (iii) Be payable at a time or times, in the |
14 | | denominations
and form,
either coupon or registered or |
15 | | both, and carry the registration and
privileges as to |
16 | | exchange, transfer or conversion and for the
replacement |
17 | | of mutilated, lost, or destroyed bonds as the resolution |
18 | | or
trust agreement may provide;
|
19 | | (iv) Be payable in lawful money of the United States |
20 | | at a
designated place;
|
21 | | (v) Be subject to the terms of purchase, payment, |
22 | | redemption,
refunding
or refinancing that the resolution |
23 | | or trust agreement provides;
|
24 | | (vi) Be executed by the manual or facsimile signatures |
25 | | of
the officers
of the Authority designated by the |
26 | | Authority which signatures shall be
valid at delivery even |
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1 | | for one who has ceased to hold office; and
|
2 | | (vii) Be sold in the manner and upon the terms |
3 | | determined
by
the Authority.
|
4 | | (B) Any resolution or trust agreement may contain |
5 | | provisions which shall
be a part of the contract with the |
6 | | holders of the bonds as to:
|
7 | | (1) Pledging, assigning or directing the use, |
8 | | investment, or disposition
of all or any part of the |
9 | | revenues of the Authority or proceeds or benefits
of any |
10 | | contract
including, without limit, any management |
11 | | agreement or assistance agreement
and
conveying or |
12 | | otherwise securing any property or property rights;
|
13 | | (2) The setting aside of loan funding deposits, debt |
14 | | service reserves,
capitalized interest accounts, |
15 | | replacement or operating reserves, cost
of issuance |
16 | | accounts and sinking funds,
and the regulation, |
17 | | investment, and disposition thereof;
|
18 | | (3) Limitations on the purposes to which or the |
19 | | investments in which the
proceeds of sale of any issue of |
20 | | bonds or the Authority's revenues and
receipts may be |
21 | | applied or made;
|
22 | | (4) Limitations on the issue of additional bonds, the |
23 | | terms upon which
additional bonds may be issued and |
24 | | secured, the terms upon which additional
bonds may rank on |
25 | | a parity with, or be subordinate or superior to, other |
26 | | bonds;
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1 | | (5) The refunding, advance refunding or refinancing of |
2 | | outstanding bonds;
|
3 | | (6) The procedure, if any, by which the terms of any |
4 | | contract with
bondholders may be altered or amended and |
5 | | the amount of bonds and holders
of which must consent |
6 | | thereto, and the manner in which consent shall be given;
|
7 | | (7) Defining the acts or omissions which shall |
8 | | constitute a default in
the duties of the Authority to |
9 | | holders of bonds and providing the rights or
remedies of |
10 | | such holders in the event of a default which may include
|
11 | | provisions restricting individual right of action by |
12 | | bondholders;
|
13 | | (8) Providing for guarantees, pledges of property, |
14 | | letters of credit, or
other security, or insurance for the |
15 | | benefit of bondholders; and
|
16 | | (9) Any other matter relating to the bonds which the |
17 | | Authority determines
appropriate.
|
18 | | (C) No member of the Authority nor any person executing |
19 | | the bonds shall
be liable personally on the bonds or subject to |
20 | | any personal liability by
reason of the issuance of the bonds.
|
21 | | (D) The Authority may enter into agreements with agents, |
22 | | banks,
insurers, or others for the purpose of enhancing the |
23 | | marketability of or
security for its bonds.
|
24 | | (E) (1) A pledge by the Authority of revenues and receipts |
25 | | as security
for an issue of bonds or for the performance of its |
26 | | obligations under any
management agreement or assistance |
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1 | | agreement shall be valid and binding
from
the time when the |
2 | | pledge is made.
|
3 | | (2) The revenues and receipts pledged shall immediately be |
4 | | subject
to the lien of the pledge without any physical |
5 | | delivery or further act, and
the lien of any pledge shall be |
6 | | valid and binding against any person having
any claim of any |
7 | | kind in tort, contract or otherwise against the Authority,
|
8 | | irrespective of whether the person has notice.
|
9 | | (3) No resolution, trust agreement, management agreement |
10 | | or assistance
agreement or any financing statement, |
11 | | continuation statement, or other
instrument adopted or entered |
12 | | into by the Authority need be filed or recorded
in any public |
13 | | record other than the records of the Authority in order to
|
14 | | perfect the lien against third persons, regardless of any |
15 | | contrary provision of
law.
|
16 | | (F) The Authority may issue bonds to refund, advance |
17 | | refund or
refinance any of its bonds then outstanding, |
18 | | including the payment of any
redemption premium and any |
19 | | interest accrued or to accrue to the earliest or
any |
20 | | subsequent date of redemption, purchase or maturity of the |
21 | | bonds.
Refunding or advance refunding bonds may be
issued for |
22 | | the public purposes of realizing savings in the effective |
23 | | costs
of debt service, directly or through a debt |
24 | | restructuring, for alleviating
impending or actual default, or |
25 | | for paying principal of, redemption
premium, if any, and |
26 | | interest on bonds as they mature or are subject to
redemption, |
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1 | | and may be issued in one or more series in an
amount in excess |
2 | | of that of the bonds to be refunded.
|
3 | | (G) At no time shall the total outstanding bonds and notes |
4 | | of the
Authority issued under this Section 13 exceed (i)
|
5 | | $150,000,000 in connection with facilities owned by the |
6 | | Authority or in connection with other authorized corporate |
7 | | purposes of the Authority and (ii)
$399,000,000 in connection |
8 | | with facilities owned by a governmental owner other
than the |
9 | | Authority ; however, the limit on the total outstanding bond |
10 | | and notes set forth in this sentence shall not apply to any |
11 | | refunding or restructuring bonds issued by the Authority on |
12 | | and after the effective date of this amendatory Act of the |
13 | | 102nd General Assembly but prior to December 31, 2024 . Bonds
|
14 | | which are being paid or retired by issuance, sale or
delivery |
15 | | of bonds or notes, and bonds or notes for which sufficient |
16 | | funds
have been deposited with the paying agent or trustee to |
17 | | provide for payment of
principal and interest thereon, and any |
18 | | redemption premium, as provided in
the authorizing resolution, |
19 | | shall not be considered outstanding for the
purposes of this |
20 | | paragraph.
|
21 | | (H) The bonds and notes of the Authority shall not be |
22 | | indebtedness of
the City of Chicago, of the State, or of any |
23 | | political subdivision of the
State other than the Authority. |
24 | | The bonds and notes of the Authority are
not general |
25 | | obligations of the State of Illinois or the City of Chicago, or
|
26 | | of any other political subdivision of the State other than the |
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1 | | Authority,
and are not secured by a pledge of the full faith |
2 | | and credit of the State
of Illinois or the City of Chicago, or |
3 | | of any other political subdivision of
the State other than the |
4 | | Authority, and the holders of bonds and notes of
the Authority |
5 | | may not require the levy or imposition by the State or the
City |
6 | | of Chicago, or any other political subdivision of the State |
7 | | other than
the Authority, of any taxes or, except as provided |
8 | | in this Act, the
application of revenues or funds of the State |
9 | | of Illinois or the City of
Chicago or any other political |
10 | | subdivision of the State other than the
Authority to the
|
11 | | payment of bonds and notes of the Authority.
|
12 | | (I) In order to provide for the payment of debt service |
13 | | requirements
(including amounts for reserve funds and to pay |
14 | | the costs of credit
enhancements) on bonds issued pursuant to |
15 | | this Act, the Authority may
provide in any trust agreement |
16 | | securing such bonds for a pledge and
assignment of its right to |
17 | | all amounts to be received from the Illinois
Sports Facilities |
18 | | Fund and for a pledge and assignment (subject to the
terms of |
19 | | any management agreement or assistance agreement) of all taxes |
20 | | and
other amounts to be
received under Section 19 of this Act |
21 | | and may further provide by written
notice to the State |
22 | | Treasurer and State Comptroller
(which notice shall constitute |
23 | | a direction to those officers) for a direct
payment of these |
24 | | amounts to the trustee for its bondholders.
|
25 | | (J) The State of Illinois pledges to and agrees with the |
26 | | holders of
the bonds and notes of the Authority issued |
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1 | | pursuant to this Act that the
State will not limit or alter the |
2 | | rights and powers vested in the Authority
by this Act so as to |
3 | | impair the terms of any contract made by the Authority
with |
4 | | such holders or in any way impair the rights and remedies of |
5 | | such
holders until such bonds and notes, together with |
6 | | interest thereon, with
interest on any unpaid installments of |
7 | | interest, and all costs and expenses
in connection with any |
8 | | action or proceedings by or on behalf of such
holders, are |
9 | | fully met and discharged. In addition, the State pledges to
|
10 | | and agrees with the holders of the bonds and notes of the |
11 | | Authority issued
pursuant to this Act that the State will not |
12 | | limit or alter the basis on
which State funds are to be |
13 | | allocated, deposited and paid to the Authority
as provided in |
14 | | this Act, or the use of such funds, so as to impair the
terms |
15 | | of any such contract. The Authority is authorized to include |
16 | | these
pledges and agreements of the State in any contract with |
17 | | the holders of
bonds or notes issued pursuant to this Section. |
18 | | Nothing in this amendatory Act of the 102nd General Assembly |
19 | | is intended to limit or alter the rights and powers of the |
20 | | Authority so as to impair the terms of any contract made by the |
21 | | Authority with the holders of the bonds and notes of the |
22 | | Authority issued pursuant to this Act.
|
23 | | (Source: P.A. 91-935, eff. 6-1-01.)
|
24 | | ARTICLE 7. LAW ENFORCEMENT TRAINING
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1 | | Section 7-5. The Illinois Motor Vehicle Theft Prevention |
2 | | and Insurance Verification Act is amended by adding Section |
3 | | 8.6 as follows:
|
4 | | (20 ILCS 4005/8.6 new) |
5 | | Sec. 8.6. State Police Training and Academy Fund; Law |
6 | | Enforcement Training Fund. Before April 1 of each year, each |
7 | | insurer engaged in writing private passenger motor vehicle |
8 | | insurance coverage that is included in Class 2 and Class 3 of |
9 | | Section 4 of the Illinois Insurance Code, as a condition of its |
10 | | authority to transact business in this State, shall collect |
11 | | and remit to the Department of Insurance an amount equal to $4, |
12 | | or a lesser amount determined by the Illinois Law Enforcement |
13 | | Training Board by rule, multiplied by the insurer's total |
14 | | earned car years of private passenger motor vehicle insurance |
15 | | policies providing physical damage insurance coverage written |
16 | | in this State during the preceding calendar year. Of the |
17 | | amounts collected under this Section, the Department of |
18 | | Insurance shall deposit 10% into the State Police Training and |
19 | | Academy Fund and 90% into the Law Enforcement Training Fund.
|
20 | | Section 7-10. The State Finance Act is amended by adding |
21 | | Sections 5.935, 5.936, 6z-125, and 6z-126 as follows:
|
22 | | (30 ILCS 105/5.935 new) |
23 | | Sec. 5.935. The State Police Training and Academy Fund.
|
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1 | | (30 ILCS 105/5.936 new) |
2 | | Sec. 5.936. The Law Enforcement Training Fund.
|
3 | | (30 ILCS 105/6z-125 new) |
4 | | Sec. 6z-125. State Police Training and Academy Fund. The |
5 | | State Police Training and Academy Fund is hereby created as a |
6 | | special fund in the State treasury. Moneys in the Fund shall |
7 | | consist of: (i) 10% of the revenue from increasing the |
8 | | insurance producer license fees, as provided under subsection |
9 | | (a-5) of Section 500-135 of the Illinois Insurance Code; and |
10 | | (ii) 10% of the moneys collected from auto insurance policy |
11 | | fees under Section 8.6 of the Illinois Motor Vehicle Theft |
12 | | Prevention and Insurance Verification Act. This Fund shall be |
13 | | used by the Illinois State Police to fund training and other |
14 | | State Police institutions, including, but not limited to, |
15 | | forensic laboratories.
|
16 | | (30 ILCS 105/6z-126 new) |
17 | | Sec. 6z-126. Law Enforcement Training Fund. The Law |
18 | | Enforcement Training Fund is hereby created as a special fund |
19 | | in the State treasury. Moneys in the Fund shall consist of: (i) |
20 | | 90% of the revenue from increasing the insurance producer |
21 | | license fees, as provided under subsection (a-5) of Section |
22 | | 500-135 of the Illinois Insurance Code; and (ii) 90% of the |
23 | | moneys collected from auto insurance policy fees under Section |
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1 | | 8.6 of the Illinois Motor Vehicle Theft Prevention and |
2 | | Insurance Verification Act. This Fund shall be used by the |
3 | | Illinois Law Enforcement Training and Standards Board to fund |
4 | | law enforcement certification compliance and the development |
5 | | and provision of basic courses by Board-approved academics, |
6 | | and in-service courses by approved academies.
|
7 | | Section 7-15. The Illinois Insurance Code is amended by |
8 | | changing Section 500-135 as follows:
|
9 | | (215 ILCS 5/500-135)
|
10 | | (Section scheduled to be repealed on January 1, 2027)
|
11 | | Sec. 500-135. Fees.
|
12 | | (a) The fees required by this Article are as follows:
|
13 | | (1) a fee of $215 $180 for a person who is a resident |
14 | | of Illinois, and $380 $250
for a person who is not a |
15 | | resident of Illinois, payable once every 2
years for an |
16 | | insurance
producer
license;
|
17 | | (2) a fee of $50 for the issuance of a temporary |
18 | | insurance
producer
license;
|
19 | | (3) a fee of $150 payable once every 2 years for a |
20 | | business
entity;
|
21 | | (4) an annual $50 fee for a limited
line producer |
22 | | license issued under items (1)
through (8) of subsection |
23 | | (a) of Section 500-100;
|
24 | | (5) a $50 application fee for the processing of a |
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1 | | request to
take the
written
examination for an insurance |
2 | | producer license;
|
3 | | (6) an annual registration fee of $1,000 for |
4 | | registration of
an
education provider;
|
5 | | (7) a certification fee of $50 for each certified
|
6 | | pre-licensing or
continuing
education course and an annual |
7 | | fee of $20 for renewing the
certification of
each such
|
8 | | course;
|
9 | | (8) a fee of $215 $180 for a person who is a resident |
10 | | of Illinois, and $380 $250
for a person who is not a |
11 | | resident of Illinois, payable once every 2
years for a car |
12 | | rental
limited line
license;
|
13 | | (9) a fee of $200 payable once every 2 years for a |
14 | | limited
lines license
other
than the licenses issued under |
15 | | items (1) through (8) of subsection (a) of
Section
|
16 | | 500-100, a
car rental limited line license, or a |
17 | | self-service storage facility limited
line license;
|
18 | | (10) a fee of $50 payable once every 2 years for a |
19 | | self-service storage
facility limited line license.
|
20 | | (a-5) Beginning on July 1, 2021, an amount equal to the |
21 | | additional amount of revenue collected under paragraphs (1) |
22 | | and (8) of subsection (a) as a result of the increase in the |
23 | | fees under this amendatory Act of the 102nd General Assembly |
24 | | shall be transferred annually, with 10% of that amount paid |
25 | | into the State Police Training and Academy Fund and 90% of that |
26 | | amount paid into the Law Enforcement Training Fund. |
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1 | | (b) Except as otherwise provided, all
fees paid to and |
2 | | collected by the Director under
this Section shall be paid |
3 | | promptly after receipt thereof, together with a
detailed |
4 | | statement of
such fees, into a special fund in the State |
5 | | Treasury to be known as the
Insurance Producer
Administration |
6 | | Fund. The moneys deposited into the Insurance Producer
|
7 | | Administration Fund
may be used only for payment of the |
8 | | expenses of the Department in the
execution,
administration, |
9 | | and enforcement of the insurance laws of this State, and shall
|
10 | | be appropriated as
otherwise provided by law for the payment |
11 | | of those expenses with first priority
being any
expenses |
12 | | incident to or associated with the administration and |
13 | | enforcement of
this Article.
|
14 | | (Source: P.A. 98-159, eff. 8-2-13 .)
|
15 | | ARTICLE 8. INVEST IN KIDS
|
16 | | Section 8-5. The Illinois Administrative Procedure Act is |
17 | | amended by adding Section 5-45.13 as follows:
|
18 | | (5 ILCS 100/5-45.13 new) |
19 | | Sec. 5-45.13. Emergency rulemaking; Invest in Kids. To |
20 | | provide for the expeditious and timely implementation of the |
21 | | changes made to Sections 5 and 10 of, and the addition of |
22 | | Section 7.5 to, the Invest in Kids Act by this amendatory Act |
23 | | of the 102nd General Assembly, emergency rules implementing |
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1 | | the changes made to Sections 5 and 10 of, and the addition of |
2 | | Section 7.5 to, the Invest in Kids Act by this amendatory Act |
3 | | of the 102nd General Assembly may be adopted by the Department |
4 | | of Revenue in accordance with Section 5-45. The adoption of |
5 | | emergency rules authorized by Section 5-45 and this Section is |
6 | | deemed to be necessary for the public interest, safety, and |
7 | | welfare. |
8 | | This Section is repealed one year after the effective date |
9 | | of this amendatory Act of the 102nd General Assembly.
|
10 | | Section 8-10. The Invest in Kids Act is amended by |
11 | | changing Sections 5, 10, and 65 and by adding Section 7.5 as |
12 | | follows:
|
13 | | (35 ILCS 40/5) |
14 | | (Section scheduled to be repealed on January 1, 2024)
|
15 | | Sec. 5. Definitions. As used in this Act: |
16 | | "Authorized contribution" means the contribution amount |
17 | | that is listed on the contribution authorization certificate |
18 | | issued to the taxpayer.
|
19 | | "Board" means the State Board of Education.
|
20 | | "Contribution" means a donation made by the taxpayer |
21 | | during the taxable year for providing scholarships as provided |
22 | | in this Act. |
23 | | "Custodian" means, with respect to eligible students, an |
24 | | Illinois resident who is a parent or legal guardian of the |
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1 | | eligible student or students.
|
2 | | "Department" means the Department of Revenue. |
3 | | "Eligible student" means a child who:
|
4 | | (1) is a member of a household whose federal adjusted |
5 | | gross income the year before he or she
initially receives |
6 | | a scholarship under this program, as determined by the |
7 | | Department, does not exceed 300% of the federal poverty
|
8 | | level and, once the child receives a scholarship, does not |
9 | | exceed 400% of the federal poverty
level;
|
10 | | (2) is eligible to attend a public elementary school |
11 | | or high school in Illinois in the semester immediately |
12 | | preceding the semester for which he or she first receives |
13 | | a scholarship or is
starting school in Illinois for the |
14 | | first time when he or she first receives a scholarship; |
15 | | and
|
16 | | (3) resides in Illinois while receiving a scholarship. |
17 | | "Family member" means a parent, child, or sibling, whether |
18 | | by whole blood, half blood, or adoption; spouse; or stepchild. |
19 | | "Focus district" means a school district which has a |
20 | | school that is either (i) a school that has one or more |
21 | | subgroups in which the average student performance is at or |
22 | | below the State average for the lowest 10% of student |
23 | | performance in that subgroup or (ii) a school with an average |
24 | | graduation rate of less than 60% and not identified for |
25 | | priority.
|
26 | | "Jointly administered CTE program" means a program or set |
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1 | | of programs within a non-public school located in Illinois, as |
2 | | determined by the State Board of Education pursuant to Section |
3 | | 7.5 of this Act. |
4 | | "Necessary costs and fees" includes the customary charge |
5 | | for instruction and use of facilities in general
and the |
6 | | additional fixed fees charged for specified purposes that are |
7 | | required generally of non-scholarship recipients for each |
8 | | academic period for which the scholarship applicant actually |
9 | | enrolls, including costs associated with student assessments, |
10 | | but does not
include fees payable only once and other |
11 | | contingent deposits that are refundable in whole or in part. |
12 | | The Board may prescribe, by rules consistent with this Act, |
13 | | detailed provisions concerning the computation of necessary |
14 | | costs and fees.
|
15 | | "Scholarship granting organization" means an entity that:
|
16 | | (1) is exempt from taxation under Section 501(c)(3) of |
17 | | the Internal Revenue Code;
|
18 | | (2) uses at least 95% of the qualified contributions |
19 | | received during a taxable year for scholarships;
|
20 | | (3) provides scholarships to students according to the |
21 | | guidelines of this Act;
|
22 | | (4) deposits and holds qualified contributions and any |
23 | | income derived from qualified contributions
in an account |
24 | | that is separate from the organization's operating fund or |
25 | | other funds until such qualified contributions or income |
26 | | are withdrawn for use; and
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1 | | (5) is approved to issue certificates of receipt.
|
2 | | "Technical academy" means a non-public school located in |
3 | | Illinois that: (1) registers with the Board pursuant to |
4 | | Section 2-3.25 of the School Code; and (2) operates or will |
5 | | operate a jointly administered CTE program as the primary |
6 | | focus of the school. To maintain its status as a technical |
7 | | academy, the non-public school must obtain recognition from |
8 | | the Board pursuant to Section 2-3.25o of the School Code |
9 | | within 2 calendar years of its registration with the Board. |
10 | | "Qualified contribution" means the authorized contribution |
11 | | made by a taxpayer to a scholarship granting organization for |
12 | | which the taxpayer has received a certificate of receipt from |
13 | | such organization.
|
14 | | "Qualified school" means a non-public school located in |
15 | | Illinois and recognized by the Board pursuant to Section |
16 | | 2-3.25o of the School Code.
|
17 | | "Scholarship" means an educational scholarship awarded to |
18 | | an eligible student to attend a qualified school
of their |
19 | | custodians' choice in an amount not exceeding the necessary |
20 | | costs and fees to attend that school.
|
21 | | "Taxpayer" means any individual, corporation, partnership, |
22 | | trust, or other entity subject to the Illinois income tax. For |
23 | | the purposes of this Act, 2 individuals filing a joint return |
24 | | shall be considered one taxpayer.
|
25 | | (Source: P.A. 100-465, eff. 8-31-17.)
|
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1 | | (35 ILCS 40/7.5 new) |
2 | | Sec. 7.5. Determination of jointly-administered CTE |
3 | | programs. |
4 | | (a) Upon its own motion, or upon petition from a qualified |
5 | | school or technical academy, the State Board of Education |
6 | | shall determine whether a program or set of programs offered |
7 | | or proposed by a qualified school or technical academy |
8 | | provides coursework and training in career and technical |
9 | | education pathways aligned to industry-recognized |
10 | | certifications and credentials. The State Board of Education |
11 | | shall make that determination based upon whether the |
12 | | industry-recognized certifications or credentials that are the |
13 | | focus of a qualified school or technical academy's coursework |
14 | | and training program or set of programs (i) are associated |
15 | | with an occupation determined to fall under the LEADING or |
16 | | EMERGING priority sectors as determined through Illinois' |
17 | | Workforce Innovation and Opportunity Act Unified State Plan |
18 | | and (ii) provide wages that are at least 70% of the average |
19 | | annual wage in the State, as determined by the United States |
20 | | Bureau of Labor Statistics. |
21 | | (b) The State Board of Education shall publish a list of |
22 | | approved jointly administered CTE programs on its website and |
23 | | otherwise make that list available to the public. A qualified |
24 | | school or technical academy may petition the State Board of |
25 | | Education to obtain a determination that a proposed program or |
26 | | set of programs that it seeks to offer qualifies as a jointly |
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1 | | administered CTE program under subsection (a) of this Section. |
2 | | A petitioner shall file one original petition in the form |
3 | | provided by the State Board of Education and in the manner |
4 | | specified by the State Board of Education. The petitioner may |
5 | | withdraw his or her petition by submitting a written statement |
6 | | to the State Board of Education indicating withdrawal. The |
7 | | State Board of Education shall approve or deny a petition |
8 | | within 180 days of its submission and, upon approval, shall |
9 | | proceed to add the program or set of programs to the list of |
10 | | approved jointly administered CTE programs. The approval or |
11 | | denial of any petition is a final decision of the Board, |
12 | | subject to judicial review under the Administrative Review |
13 | | Law. Jurisdiction and venue are vested in the circuit court. |
14 | | (c) The State Board of Education shall evaluate the |
15 | | approved jointly administered CTE programs under this Section |
16 | | once every 5 years. At this time, the State Board of Education |
17 | | shall determine whether these programs continue to meet the |
18 | | requirements set forth in subsection (a) of this Section.
|
19 | | (35 ILCS 40/10) |
20 | | (Section scheduled to be repealed on January 1, 2024)
|
21 | | Sec. 10. Credit awards. |
22 | | (a) The Department shall award credits against the tax |
23 | | imposed under subsections (a) and (b) of Section 201 of the |
24 | | Illinois Income Tax Act to taxpayers who make qualified |
25 | | contributions. For contributions made under this Act, the |
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1 | | credit shall be equal to 75% of the total amount of
qualified |
2 | | contributions made by the taxpayer during a taxable year, not |
3 | | to exceed a credit of $1,000,000 per taxpayer.
|
4 | | (b) The aggregate amount of all credits the Department may |
5 | | award under this Act in any calendar year may not exceed |
6 | | $75,000,000. |
7 | | (c) Contributions made by corporations (including |
8 | | Subchapter S corporations), partnerships, and trusts under |
9 | | this Act may not be directed to a particular subset of schools, |
10 | | a particular school, a particular group of students, or a |
11 | | particular student.
Contributions made by individuals under |
12 | | this Act may be directed to a particular subset of schools or a |
13 | | particular school but may not be directed to a particular |
14 | | group of students or a particular student. |
15 | | (d) No credit shall be taken under this Act for any |
16 | | qualified contribution for which the taxpayer claims a federal |
17 | | income tax deduction. |
18 | | (e) Credits shall be awarded in a manner, as determined by |
19 | | the Department, that is geographically proportionate to |
20 | | enrollment in recognized non-public schools in Illinois. If |
21 | | the cap on the aggregate credits that may be awarded by the |
22 | | Department is not reached by June 1 of a given year, the |
23 | | Department shall award remaining credits on a first-come, |
24 | | first-served basis, without regard to the limitation of this |
25 | | subsection.
|
26 | | (f) Credits awarded for donations made to a technical |
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1 | | academy shall be awarded without regard to subsection (e), but |
2 | | shall not exceed 15% of the annual statewide program cap. For |
3 | | the purposes of this subsection, "technical academy" means a |
4 | | technical academy that is registered with the Board within 30 |
5 | | days after the effective date of this amendatory Act of the |
6 | | 102nd General Assembly. |
7 | | (Source: P.A. 100-465, eff. 8-31-17.)
|
8 | | (35 ILCS 40/65) |
9 | | (Section scheduled to be repealed on January 1, 2024)
|
10 | | Sec. 65. Credit period; repeal. |
11 | | (a) A taxpayer may take a credit under this Act for tax |
12 | | years beginning on or after January 1, 2018 and ending before |
13 | | January 1, 2024 2023 . A taxpayer may not take a credit pursuant |
14 | | to this Act for tax years beginning on or after January 1, 2024 |
15 | | 2023 .
|
16 | | (b) This Act is repealed on January 1, 2025 2024 .
|
17 | | (Source: P.A. 100-465, eff. 8-31-17.)
|
18 | | ARTICLE 9. STATE TREASURER'S CAPITAL FUND
|
19 | | Section 9-5. The State Treasurer Act is amended by |
20 | | changing Section 35 as follows:
|
21 | | (15 ILCS 505/35) |
22 | | Sec. 35. State Treasurer may purchase real property. |
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1 | | (a) Subject to the provisions of the Public Contract Fraud |
2 | | Act , the State Treasurer, on behalf of the State of Illinois, |
3 | | is authorized during State fiscal years 2019 and 2020 to |
4 | | acquire real property located in the City of Springfield, |
5 | | Illinois which the State Treasurer deems necessary to properly |
6 | | carry out the powers and duties vested in him or her. Real |
7 | | property acquired under this Section may be acquired subject |
8 | | to any third party interests in the property that do not |
9 | | prevent the State Treasurer from exercising the intended |
10 | | beneficial use of such property. |
11 | | (b) Subject to the provisions of the Treasurer's |
12 | | Procurement Rules, which shall be substantially in accordance |
13 | | with the requirements of the Illinois Procurement Code, the |
14 | | State Treasurer may: |
15 | | (1) enter into contracts relating to construction, |
16 | | reconstruction or renovation projects for any such |
17 | | buildings or lands acquired pursuant to subsection |
18 | | paragraph (a); and |
19 | | (2) equip, lease, operate and maintain those grounds, |
20 | | buildings and facilities as may be appropriate to carry |
21 | | out his or her statutory purposes and duties. |
22 | | (c) The State Treasurer may enter into agreements with any |
23 | | person with respect to the use and occupancy of the grounds, |
24 | | buildings, and facilities of the State Treasurer, including |
25 | | concession, license, and lease agreements on terms and |
26 | | conditions as the State Treasurer determines and in accordance |
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1 | | with the procurement processes for the Office of the State |
2 | | Treasurer, which shall be substantially in accordance with the |
3 | | requirements of the Illinois Procurement Code. |
4 | | (d) The exercise of the authority vested in the Treasurer |
5 | | by this Section is subject to the appropriation of the |
6 | | necessary funds.
|
7 | | (e) State Treasurer's Capital Fund. |
8 | | (1) The State Treasurer's Capital Fund is created as a |
9 | | trust fund in the State treasury. Moneys in the Fund shall |
10 | | be utilized by the State Treasurer in the exercise of the |
11 | | authority vested in the Treasurer by subsection (b) of |
12 | | this Section. All interest earned by the investment or |
13 | | deposit of moneys accumulated in the Fund shall be |
14 | | deposited into the Fund. |
15 | | (2) Moneys in the State Treasurer's Capital Fund are |
16 | | subject to appropriation by the General Assembly. |
17 | | (3) The State Treasurer may transfer amounts from the |
18 | | State Treasurer's Administrative Fund and from the |
19 | | Unclaimed Property Trust Fund to the State Treasurer's |
20 | | Capital Fund. In no fiscal year may the total of such |
21 | | transfers exceed $250,000. The State Treasurer may accept |
22 | | gifts, grants, donations, federal funds, or other revenues |
23 | | or transfers for deposit into the State Treasurer's |
24 | | Capital Fund. |
25 | | (4) After the effective date of this amendatory Act of |
26 | | the 102nd General Assembly and prior to July 1, 2022 the |
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1 | | State Treasurer and State Comptroller shall transfer from |
2 | | the CDB Special Projects Fund to the State Treasurer's |
3 | | Capital Fund an amount equal to the unexpended balance of |
4 | | funds transferred by the State Treasurer to the CDB |
5 | | Special Projects Fund in 2019 and 2020 pursuant to an |
6 | | intergovernmental agreement between the State Treasurer |
7 | | and the Capital Development Board. |
8 | | (Source: P.A. 101-487, eff. 8-23-19; revised 11-21-19.)
|
9 | | Section 9-10. The State Finance Act is amended by adding |
10 | | Section 5.940 as follows:
|
11 | | (30 ILCS 105/5.940 new) |
12 | | Sec. 5.940. The State Treasurer's Capital Fund.
|
13 | | ARTICLE 10. AMENDATORY PROVISIONS
|
14 | | Section 10-5. The Illinois Administrative Procedure Act is |
15 | | amended by adding Section 5-45.12 as follows:
|
16 | | (5 ILCS 100/5-45.12 new) |
17 | | Sec. 5-45.12. Emergency rulemaking; Coronavirus Vaccine |
18 | | Incentive Public Health Promotion. To provide for the |
19 | | expeditious and timely implementation of the Coronavirus |
20 | | Vaccine Incentive Public Health Promotion authorized by this |
21 | | amendatory Act of the 102nd General Assembly in Section 21.14 |
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1 | | of the Illinois Lottery Law and Section 2310-628 of the |
2 | | Department of Public Health Powers and Duties Law, emergency |
3 | | rules implementing the public health promotion may be adopted |
4 | | by the Department of the Lottery and the Department of Public |
5 | | Health in accordance with Section 5-45. The adoption of |
6 | | emergency rules authorized by Section 5-45 and this Section is |
7 | | deemed to be necessary for the public interest, safety, and |
8 | | welfare. |
9 | | This Section is repealed one year after the effective date |
10 | | of this amendatory Act of the 102nd General Assembly.
|
11 | | Section 10-10. The Department of Commerce and Economic |
12 | | Opportunity Law of the
Civil Administrative Code of Illinois |
13 | | is amended by changing Section 605-415 and by adding Sections |
14 | | 605-418 and 605-1065 as follows:
|
15 | | (20 ILCS 605/605-415)
|
16 | | Sec. 605-415. Job Training and Economic Development Grant |
17 | | Program.
|
18 | | (a) Legislative findings. The General Assembly finds that:
|
19 | | (1) Despite the large number of unemployed job |
20 | | seekers, many employers
are having difficulty matching the |
21 | | skills they require with the skills of
workers; a similar |
22 | | problem exists in industries where overall employment
may |
23 | | not be expanding but there is an acute need for skilled |
24 | | workers in
particular occupations.
|
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1 | | (2) The State of Illinois should foster local economic |
2 | | development by
linking the job training of unemployed |
3 | | disadvantaged citizens with the
workforce needs of local |
4 | | business and industry.
|
5 | | (3) Employers often need assistance in developing |
6 | | training resources
that will provide work opportunities |
7 | | for individuals that are under-represented and or have |
8 | | barriers to participating in the workforce disadvantaged |
9 | | populations .
|
10 | | (b) Definitions. As used in this Section:
|
11 | | "Eligible Entities" means employers, private nonprofit |
12 | | organizations (which may include a faith-based organization) |
13 | | federal Workforce Innovation and Opportunity Act (WIOA) |
14 | | administrative entities, Community Action Agencies, industry |
15 | | associations, and public or private educational institutions, |
16 | | that have demonstrated expertise and effectiveness in |
17 | | administering workforce development programs. |
18 | | "Target population" means persons who are unemployed, |
19 | | under-employed, or under-represented that have one or more |
20 | | barriers to employment as defined for "individual with a |
21 | | barrier to employment" in the federal Workforce Innovation and |
22 | | Opportunity Act ("WIOA"), 29 U.S.C. 3102(24). |
23 | | "Eligible Training Provider" means an organization, such |
24 | | as a public or private college or university, an industry |
25 | | association, registered apprenticeship program or a |
26 | | community-based organization that is approved to provide |
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1 | | training services by the appropriate accrediting body. |
2 | | "Barrier Reduction Funding" means flexible funding through |
3 | | a complementary grant agreement, contract, or budgetary line |
4 | | to increase family stability and job retention by covering |
5 | | accumulated emergency costs for basic needs, such as |
6 | | housing-related expenses (rent, utilities, etc.), |
7 | | transportation, child care, digital technology needs, |
8 | | education needs, mental health services, substance abuse |
9 | | services, income support, and work-related supplies that are |
10 | | not typically covered by programmatic supportive services. |
11 | | "Youth" means an individual aged 16-24 who faces one or |
12 | | more barriers to education, training, and employment. |
13 | | "Community based provider" means a not-for-profit |
14 | | organization, with local
boards of directors, that directly |
15 | | provides job training services.
|
16 | | "Disadvantaged persons" has the same meaning as in
Titles |
17 | | II-A and II-C of the federal Job Training Partnership
Act.
|
18 | | "Training partners" means a community-based provider and |
19 | | one or more
employers who have established training and |
20 | | placement linkages.
|
21 | | (c) The Job Training and Economic Development (JTED) Grant |
22 | | Program may leverage funds from lump sum appropriations with |
23 | | an aligning purpose and funds appropriated specifically for |
24 | | the JTED program. Expenditures from an appropriation of funds |
25 | | from the State CURE Fund shall be for purposes permitted by |
26 | | Section 9901 of the American Rescue Plan Act of 2021, and all |
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1 | | related federal guidance. The Director shall make grants to |
2 | | Eligible Entities as described in this section. The grants |
3 | | shall be made to support the following: |
4 | | (1) Creating customized training with employers to |
5 | | support, train, and employ individuals in the targeted |
6 | | population for this program including the unemployed, |
7 | | under-employed, or under-represented that have one or more |
8 | | barriers to employment. |
9 | | (2) Coordinating partnerships between Eligible |
10 | | Entities, employers, and educational entities, to develop |
11 | | and operate regional or local strategies for in-demand |
12 | | industries identified in the Department's 5-year Economic |
13 | | Plan and the State's WIOA Unified Plan. These strategies |
14 | | must be part of a career pathway for demand occupations |
15 | | that result in certification or credentials for the |
16 | | targeted populations. |
17 | | (3) Leveraging funding from a Barrier Reduction Fund |
18 | | to provide supportive services (e.g. transportation, child |
19 | | care, mental health services, substance abuse services, |
20 | | and income support) for targeted populations including |
21 | | youth participants in workforce development programs to |
22 | | assist with a transition to post-secondary education or |
23 | | full-time employment and a career. |
24 | | (4) Establishing policies for resource and service |
25 | | coordination and to provide funding for services that |
26 | | attempt to reduce employment barriers such as |
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1 | | housing-related expenses (rent, utilities, etc.), child |
2 | | care, digital technology needs, counseling, relief from |
3 | | fines and fees, education needs, and work-related supplies |
4 | | that are not typically covered by programmatic supportive |
5 | | services. |
6 | | (5) Developing work-based learning and subsidized (or |
7 | | "transitional") employment opportunities with employers, |
8 | | to support the target populations including youth that |
9 | | require on-the-job experience to gain employability |
10 | | skills, work history, and a network to enter the |
11 | | workforce. |
12 | | (6) Using funding for case management support, |
13 | | subsidies for employee wages, and grants to eligible |
14 | | entities in each region, as feasible, to administer |
15 | | transitional job training programs. |
16 | | (c) From funds appropriated for that purpose, the |
17 | | Department of Commerce
and Economic Opportunity shall |
18 | | administer a Job Training and Economic
Development Grant |
19 | | Program. The Director shall make grants to community-based
|
20 | | providers. The grants shall be made to support the following:
|
21 | | (1) Partnerships between community-based providers and |
22 | | employers for
the customized training of existing |
23 | | low-skilled, low-wage employees and
newly hired |
24 | | disadvantaged persons.
|
25 | | (2) Partnerships between community-based providers and |
26 | | employers to
develop and operate training programs that |
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1 | | link the work force
needs
of local
industry with the job |
2 | | training of disadvantaged persons.
|
3 | | (d) For projects created under paragraph (1) of subsection |
4 | | (c):
|
5 | | (1) The Department shall give a priority to projects |
6 | | that include an
in-kind match by an employer in |
7 | | partnership with an Eligible Entity a community-based |
8 | | provider and
projects that use instructional materials and |
9 | | training instructors directly
used in the specific |
10 | | industry sector of the partnership employer.
|
11 | | (2) Participating employers should be active |
12 | | participants in identifying the skills needed for their |
13 | | jobs to ensure the training is appropriate for the |
14 | | targeted populations. |
15 | | (3) Eligible entities shall assess the employment |
16 | | barriers and needs of local residents and work in |
17 | | partnership with Local Workforce Innovation Areas and |
18 | | local economic development organizations to identify the |
19 | | priority workforce needs of the local industries. These |
20 | | must align with the WIOA Unified, Regional, and Local |
21 | | level plans as well as the Department's 5-year Economic |
22 | | Plan. |
23 | | (4) Eligible Entities and Eligible Training Providers |
24 | | shall work together to design programs with maximum |
25 | | benefits to local disadvantaged persons and local |
26 | | employers. |
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1 | | (5) Employers must be involved in identifying specific |
2 | | skill-training needs, planning curriculum, assisting in |
3 | | training activities, providing job opportunities, and |
4 | | coordinating job retention for people hired after training |
5 | | through this program and follow-up support. |
6 | | (6) Eligible Entities shall serve persons who are |
7 | | unemployed, under-employed, or under-represented and that |
8 | | have one or more barriers to employment. |
9 | | (e) The Department may make available Barrier Reduction |
10 | | Funding to support complementary workforce development and job |
11 | | training efforts.
|
12 | | (2) The partnership employer must be an active |
13 | | participant in the
curriculum development and train |
14 | | primarily disadvantaged populations.
|
15 | | (e) For projects created under paragraph (2) of subsection |
16 | | (c):
|
17 | | (1) Community based organizations shall assess the |
18 | | employment barriers
and needs of local residents and work |
19 | | in partnership with local economic
development |
20 | | organizations to identify the priority workforce needs of |
21 | | the
local industry.
|
22 | | (2) Training partners (that is, community-based |
23 | | organizations and
employers) shall work together to design |
24 | | programs with maximum benefits to
local disadvantaged |
25 | | persons and local employers.
|
26 | | (3) Employers must be involved in identifying specific |
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1 | | skill-training
needs, planning curriculum, assisting in |
2 | | training activities, providing job
opportunities, and |
3 | | coordinating job retention for people hired after
training |
4 | | through this program and follow-up support.
|
5 | | (4) The community-based organizations shall serve |
6 | | disadvantaged
persons, including welfare recipients.
|
7 | | (f) The Department shall adopt rules for the grant program |
8 | | and shall
create a competitive application procedure for those |
9 | | grants to be awarded
beginning in fiscal year 2022. Grants |
10 | | shall be awarded and performance measured based on criteria |
11 | | set forth in Notices of Funding Opportunity. 1998.
Grants |
12 | | shall be based on a performance based contracting system. Each |
13 | | grant
shall be based on the cost of providing the training |
14 | | services and the goals
negotiated and made a part of the |
15 | | contract between the Department and the
training partners. The |
16 | | goals shall include the number of people to be trained,
the |
17 | | number who stay in the program, the number who complete the |
18 | | program,
the number who enter employment, their wages, and the |
19 | | number who retain
employment. The level of success in |
20 | | achieving employment, wage, and retention
goals shall be a |
21 | | primary consideration for determining contract renewals and
|
22 | | subsequent funding levels. In setting the goals, due |
23 | | consideration shall be
given to the education, work |
24 | | experience, and job readiness of the trainees;
their barriers |
25 | | to employment; and the local job market. Periodic payments
|
26 | | under the contracts shall be based on the degree to which the |
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1 | | relevant
negotiated goals have been met during the payment |
2 | | period.
|
3 | | (Source: P.A. 94-793, eff. 5-19-06.)
|
4 | | (20 ILCS 605/605-418 new) |
5 | | Sec. 605-418. The Research in Illinois to Spur Economic |
6 | | Recovery Program. |
7 | | (a) There is established the Research in Illinois to Spur |
8 | | Economic Recovery (RISE) program to be administered by the |
9 | | Department for the purpose of responding to the negative |
10 | | economic impacts of the COVID-19 public health emergency by |
11 | | spurring strategic economic growth and recovery in distressed |
12 | | industries and regions. |
13 | | (b) The RISE Program shall provide for: |
14 | | (1) Statewide post-COVID-19 research and planning. The |
15 | | Department shall conduct research on post-COVID-19 trends |
16 | | in key industries of focus for Illinois impacted by the |
17 | | COVID-19 public health emergency. The Department will |
18 | | complete an assessment of regional economies within the |
19 | | state with the goal of answering: |
20 | | (A) How have prominent industries in each region |
21 | | of Illinois been impacted by COVID-19? |
22 | | (B) Where in Illinois are the key assets to |
23 | | leverage for investment? |
24 | | (C) What is the status of existing regional |
25 | | planning efforts throughout the state? |
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1 | | (D) What regional infrastructure investments might |
2 | | spur new economic development? |
3 | | (E) What are the needs in terms of access to |
4 | | capital, business attraction, and community |
5 | | cooperation that need more investment? |
6 | | (2) Support for regional and local planning, primarily |
7 | | in economically distressed areas. The RISE Program will |
8 | | fund grants to local governmental units and regional |
9 | | economic development organizations to update outdated |
10 | | economic plans or prepare new ones to improve alignment |
11 | | with a statewide COVID-19 economic recovery. Grants will |
12 | | be prioritized for research in regions and localities |
13 | | which are most economically distressed, as determined by |
14 | | the Department. |
15 | | (3) Support statewide and regional efforts to improve |
16 | | the efficacy of economic relief programs. Adding to the |
17 | | research and planning effort, contracts, grants, and |
18 | | awards may be released to support efficacy review efforts |
19 | | of existing or proposed economic relief programs at the |
20 | | state and regional level. This includes conducting data |
21 | | analysis, targeted consumer outreach, and research |
22 | | improvements to data or technology infrastructure. |
23 | | (4) RISE implementation grants. The Department will |
24 | | prioritize grantmaking to establish initiatives, launch |
25 | | pilot projects, or make capital investments that are |
26 | | identified through research and planning efforts |
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1 | | undertaken pursuant to paragraphs (1) through (3). |
2 | | Implementation efforts may also include investment in |
3 | | quality of life amenities and strategic |
4 | | national/international outreach to increase available |
5 | | workforce in areas of need. |
6 | | (c) The RISE Program may leverage funds from lump sum |
7 | | appropriations with an aligning purpose and funds appropriated |
8 | | specifically for the RISE Program. Expenditures from an |
9 | | appropriation of funds from the State CURE Fund shall be for |
10 | | purposes permitted by Section 9901 of the American Rescue Plan |
11 | | Act of 2021 and all related federal guidance.
|
12 | | (20 ILCS 605/605-1065 new) |
13 | | Sec. 605-1065. American Rescue Plan Capital Assets Program |
14 | | (or ARPCAP). From funds appropriated, directly or indirectly, |
15 | | from moneys received by the State from the Coronavirus State |
16 | | Fiscal Recovery Fund, the Department shall expend funds for |
17 | | grants, contracts, and loans to eligible recipients for |
18 | | purposes permitted by Section 9901 of the American Rescue Plan |
19 | | Act of 2021 and all related federal guidance.
|
20 | | Section 10-15. The Illinois Promotion Act is amended by |
21 | | changing Section 8a as follows:
|
22 | | (20 ILCS 665/8a) (from Ch. 127, par. 200-28a)
|
23 | | Sec. 8a. Tourism grants and loans.
|
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1 | | (1) The Department is authorized to make grants and loans, |
2 | | subject to
appropriations by the General Assembly for this |
3 | | purpose from the Tourism
Promotion Fund,
to counties, |
4 | | municipalities, local promotion groups, not-for-profit
|
5 | | organizations, or
for-profit businesses for the development or |
6 | | improvement of tourism
attractions in Illinois. Individual |
7 | | grants and loans shall not
exceed
$1,000,000
and shall not |
8 | | exceed 50% of the entire amount of the actual expenditures for
|
9 | | the development or improvement of a tourist attraction. |
10 | | Agreements for
loans made by the Department pursuant to this |
11 | | subsection may contain
provisions regarding term, interest |
12 | | rate, security as may be required by
the Department and any |
13 | | other provisions the Department may require to
protect the |
14 | | State's interest.
|
15 | | (2) From appropriations to the Department from the State |
16 | | CURE fund for this purpose, the Department shall establish |
17 | | Tourism Attraction grants for purposes outlined in subsection |
18 | | (1). Grants under this subsection shall not exceed $1,000,000 |
19 | | but may exceed 50% of the entire amount of the actual |
20 | | expenditure for the development or improvement of a tourist |
21 | | attraction, including but not limited to festivals. |
22 | | Expenditures of such funds shall be in accordance with the |
23 | | permitted purposes under Section 9901 of the American Rescue |
24 | | Plan Act of 2021 and all related federal guidance. (Blank).
|
25 | | (Source: P.A. 94-91, eff. 7-1-05.)
|
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1 | | Section 10-20. The Illinois Lottery Law is amended by |
2 | | adding Section 21.14 as follows:
|
3 | | (20 ILCS 1605/21.14 new) |
4 | | Sec. 21.14. The Coronavirus Vaccine Incentive Public |
5 | | Health Promotion. |
6 | | (a) As a response to the COVID-19 public health emergency, |
7 | | and notwithstanding any other provision of law to the |
8 | | contrary, the Department, in coordination with the Department |
9 | | of Public Health, may develop and offer a promotion and award |
10 | | prizes for the purpose of encouraging Illinois residents to be |
11 | | vaccinated against coronavirus disease 2019 (COVID-19). The |
12 | | promotion will be structured as determined jointly by the |
13 | | Department and the Department of Public Health. The promotion |
14 | | will be aimed at Illinois residents receiving COVID-19 |
15 | | vaccinations. A portion of the promotion may include |
16 | | scholarships or educational awards for the benefit of minors. |
17 | | (b) The promotion may commence as soon as practical, as |
18 | | determined by the Department and the Department of Public |
19 | | Health. The form, operation, administration, parameters and |
20 | | duration of the promotion shall be governed by this Section, |
21 | | by Section 2310-628 of the Department of Public Health Powers |
22 | | and Duties Law, and by rules adopted by the Department and the |
23 | | Department of Public Health, including emergency rules |
24 | | pursuant to Section 5-45 of the Illinois Administrative |
25 | | Procedure Act. |
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1 | | (c) The Department may use the State Lottery Fund for |
2 | | expenses incurred in awarding prizes and administering the |
3 | | promotion. A maximum of $7,000,000 from the State Lottery Fund |
4 | | may be used for prizes awarded to adults 18 and older through |
5 | | the promotion. |
6 | | (d) The State Lottery Fund may be reimbursed for amounts |
7 | | actually used for expenses incurred in awarding prizes and |
8 | | administering the promotion from amounts in the State CURE |
9 | | Fund. |
10 | | (e) The funds expended and reimbursed under this section |
11 | | are separate and apart from the priority order established in |
12 | | Sections 9.1 and 9.2 of this Act. |
13 | | (f) This Section is repealed one year after the effective |
14 | | date of this amendatory Act of the 102nd General Assembly.
|
15 | | Section 10-25. The Department of Public Health Powers and |
16 | | Duties Law of the
Civil Administrative Code of Illinois is |
17 | | amended by adding Section 2310-628 as follows:
|
18 | | (20 ILCS 2310/2310-628 new) |
19 | | Sec. 2310-628. The Coronavirus Vaccine Incentive Public |
20 | | Health Promotion. |
21 | | (a) As a response to the COVID-19 public health emergency, |
22 | | and notwithstanding any other provision of law to the |
23 | | contrary, the Department, in coordination with the Department |
24 | | of the Lottery, may develop and offer a promotion and award |
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1 | | prizes for the purpose of encouraging Illinois residents to be |
2 | | vaccinated against coronavirus disease 2019 (COVID-19). The |
3 | | promotion will be structured as determined jointly by the |
4 | | Department and the Department of the Lottery. The promotion |
5 | | will be aimed at Illinois residents receiving COVID-19 |
6 | | vaccinations. A portion of the promotion may include |
7 | | scholarships or educational awards for the benefit of minors. |
8 | | (b) The promotion may commence as soon as practical, as |
9 | | determined by the Department and the Department of the |
10 | | Lottery. The form, operation, administration, parameters and |
11 | | duration of the promotion shall be governed by this Section, |
12 | | by Section 21.14 of the Illinois Lottery Law, and by rules |
13 | | adopted by the Department and the Department of Public Health, |
14 | | including emergency rules pursuant to Section 5-45 of the |
15 | | Illinois Administrative Procedure Act. |
16 | | (c) The Department may use funds appropriated to it for |
17 | | use in promoting vaccination for expenses incurred in awarding |
18 | | prizes and administering the promotion. A maximum of |
19 | | $3,000,000 from such appropriated funds may be used for prizes |
20 | | awarded through the promotion for scholarships and educational |
21 | | awards. |
22 | | (d) If any other state fund is used to pay for expenses |
23 | | incurred in awarding prizes and administering the promotion, |
24 | | such fund may be reimbursed for amounts actually expended |
25 | | therefrom for such expenses from amounts in the State CURE |
26 | | Fund. |
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1 | | (e) This Section is repealed one year after the effective |
2 | | date of this amendatory Act of the 102nd General Assembly.
|
3 | | Section 10-35. The Metropolitan Pier and Exposition |
4 | | Authority Act is amended by changing Sections 5, 5.6, and 18 as |
5 | | follows:
|
6 | | (70 ILCS 210/5) (from Ch. 85, par. 1225) |
7 | | Sec. 5. The Metropolitan Pier and Exposition Authority |
8 | | shall also have the
following rights and powers: |
9 | | (a) To accept from Chicago Park Fair, a corporation, |
10 | | an assignment of
whatever sums of money it may have |
11 | | received from the Fair and Exposition
Fund, allocated by |
12 | | the Department of Agriculture of the State of Illinois,
|
13 | | and Chicago Park Fair is hereby authorized to assign, set |
14 | | over and transfer
any of those funds to the Metropolitan |
15 | | Pier and Exposition Authority. The
Authority has the right |
16 | | and power hereafter to receive sums as may be
distributed |
17 | | to it by the Department of Agriculture of the State of |
18 | | Illinois
from the Fair and Exposition Fund pursuant to the |
19 | | provisions of Sections 5,
6i, and 28 of the State Finance |
20 | | Act. All sums received by the Authority
shall be held in |
21 | | the sole custody of the secretary-treasurer of the
|
22 | | Metropolitan Pier and Exposition Board. |
23 | | (b) To accept the assignment of, assume and execute |
24 | | any contracts
heretofore entered into by Chicago Park |
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1 | | Fair. |
2 | | (c) To acquire, own, construct, equip, lease, operate |
3 | | and maintain
grounds, buildings and facilities to carry |
4 | | out its corporate purposes and
duties, and to carry out or |
5 | | otherwise provide for the recreational,
cultural, |
6 | | commercial or residential development of Navy Pier, and to |
7 | | fix
and collect just, reasonable and nondiscriminatory |
8 | | charges for the use
thereof. The charges so collected |
9 | | shall be made available to defray the
reasonable expenses |
10 | | of the Authority and to pay the principal of and the
|
11 | | interest upon any revenue bonds issued by the Authority. |
12 | | The Authority
shall be subject to and comply with the Lake |
13 | | Michigan and Chicago Lakefront
Protection Ordinance, the |
14 | | Chicago Building Code, the Chicago Zoning
Ordinance, and |
15 | | all ordinances and regulations of the City of Chicago
|
16 | | contained in the following Titles of the Municipal Code of |
17 | | Chicago:
Businesses, Occupations and Consumer Protection; |
18 | | Health and Safety; Fire
Prevention; Public Peace, Morals |
19 | | and Welfare; Utilities
and Environmental Protection; |
20 | | Streets, Public Ways, Parks, Airports and
Harbors; |
21 | | Electrical Equipment and Installation; Housing and |
22 | | Economic
Development (only Chapter 5-4 thereof); and |
23 | | Revenue and Finance (only so far
as such Title pertains to |
24 | | the Authority's duty to collect taxes on behalf
of the |
25 | | City of Chicago). |
26 | | (d) To enter into contracts treating in any manner |
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1 | | with the objects and
purposes of this Act. |
2 | | (e) To lease any buildings to the Adjutant General of |
3 | | the State of
Illinois for the use of the Illinois National |
4 | | Guard or the Illinois
Naval Militia. |
5 | | (f) To exercise the right of eminent domain by |
6 | | condemnation proceedings
in the manner provided by the |
7 | | Eminent Domain Act,
including, with respect to Site B |
8 | | only, the authority to exercise quick
take condemnation by |
9 | | immediate vesting of title under Article 20 of the Eminent |
10 | | Domain Act, to acquire any privately
owned real or |
11 | | personal property and, with respect to Site B only, public
|
12 | | property used for rail transportation purposes (but no |
13 | | such taking of such
public property shall, in the |
14 | | reasonable judgment of the owner, interfere
with such rail |
15 | | transportation) for the lawful purposes of the Authority |
16 | | in
Site A, at Navy Pier, and at Site B. Just compensation |
17 | | for property taken
or acquired under this paragraph shall |
18 | | be paid in money or, notwithstanding
any other provision |
19 | | of this Act and with the agreement of the owner of the
|
20 | | property to be taken or acquired, the Authority may convey |
21 | | substitute
property or interests in property or enter into |
22 | | agreements with the
property owner, including leases, |
23 | | licenses, or concessions, with respect to
any property |
24 | | owned by the Authority, or may provide for other lawful |
25 | | forms
of just compensation to the owner. Any property |
26 | | acquired in condemnation
proceedings shall be used only as |
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1 | | provided in this Act. Except as
otherwise provided by law, |
2 | | the City of Chicago shall have a right of first
refusal |
3 | | prior to any sale of any such property by the Authority to |
4 | | a third
party other than substitute property. The |
5 | | Authority shall develop and
implement a relocation plan |
6 | | for businesses displaced as a result of the
Authority's |
7 | | acquisition of property. The relocation plan shall be
|
8 | | substantially similar to provisions of the Uniform |
9 | | Relocation Assistance
and Real Property Acquisition Act |
10 | | and regulations promulgated under that
Act relating to |
11 | | assistance to displaced businesses. To implement the
|
12 | | relocation plan the Authority may acquire property by |
13 | | purchase or gift or
may exercise the powers authorized in |
14 | | this subsection (f), except the
immediate vesting of title |
15 | | under Article 20 of the Eminent Domain Act, to acquire |
16 | | substitute private property within one mile
of Site B for |
17 | | the benefit of displaced businesses located on property |
18 | | being
acquired by the Authority. However, no such |
19 | | substitute property may be
acquired by the Authority |
20 | | unless the mayor of the municipality in which the
property |
21 | | is located certifies in writing that the acquisition is |
22 | | consistent
with the municipality's land use and economic |
23 | | development policies and
goals. The acquisition of |
24 | | substitute property is declared to be for public
use. In |
25 | | exercising the powers authorized in this subsection (f), |
26 | | the
Authority shall use its best efforts to relocate |
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1 | | businesses within the area
of McCormick Place or, failing |
2 | | that, within the City of Chicago. |
3 | | (g) To enter into contracts relating to construction |
4 | | projects which
provide for the delivery by the contractor |
5 | | of a completed project,
structure, improvement, or |
6 | | specific portion thereof, for a fixed maximum
price, which |
7 | | contract may provide that the delivery of the project,
|
8 | | structure, improvement, or specific portion thereof, for |
9 | | the fixed maximum
price is insured or guaranteed by a |
10 | | third party capable of completing
the construction. |
11 | | (h) To enter into agreements with any person with |
12 | | respect to the use
and occupancy of the grounds, |
13 | | buildings, and facilities of the Authority,
including |
14 | | concession, license, and lease agreements on terms and |
15 | | conditions as
the Authority determines. Notwithstanding |
16 | | Section 24, agreements with respect
to the use and |
17 | | occupancy of the grounds, buildings, and facilities of the
|
18 | | Authority for a term of more than one year shall be entered |
19 | | into in accordance
with the procurement process provided |
20 | | for in Section 25.1. |
21 | | (i) To enter into agreements with any person with |
22 | | respect to the
operation and management of the grounds, |
23 | | buildings, and facilities of the
Authority or the |
24 | | provision of goods and services on terms and
conditions as |
25 | | the Authority determines. |
26 | | (j) After conducting the procurement process provided |
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1 | | for in Section 25.1,
to enter into one or more contracts to |
2 | | provide for the design and
construction of all or part of |
3 | | the Authority's Expansion Project grounds,
buildings, and |
4 | | facilities. Any contract for design and construction of |
5 | | the
Expansion Project shall be in the form authorized by |
6 | | subsection (g), shall
be for a fixed maximum price not in |
7 | | excess of the funds that are authorized
to be made |
8 | | available
for those purposes during the term of the |
9 | | contract, and shall be entered
into before commencement of |
10 | | construction. |
11 | | (k) To enter into agreements, including project |
12 | | agreements with labor
unions, that the Authority deems |
13 | | necessary to complete the Expansion Project
or any other |
14 | | construction or improvement project in the most timely
and |
15 | | efficient manner and without strikes, picketing, or other |
16 | | actions that
might cause disruption or delay and thereby |
17 | | add to the cost of the project. |
18 | | (l) To provide incentives to organizations and |
19 | | entities that agree to make use of the grounds, buildings, |
20 | | and facilities of the Authority for conventions, meetings, |
21 | | or trade shows. The incentives may take the form of |
22 | | discounts from regular fees charged by the Authority, |
23 | | subsidies for or assumption of the costs incurred with |
24 | | respect to the convention, meeting, or trade show, or |
25 | | other inducements. The Authority shall award incentives to |
26 | | attract or retain large conventions, meetings, and trade |
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1 | | shows to its facilities under the terms set forth in this |
2 | | subsection (l) from amounts appropriated to the Authority |
3 | | from the Metropolitan Pier and Exposition Authority |
4 | | Incentive Fund for this purpose. |
5 | | No later than May 15 of each year, the Chief Executive |
6 | | Officer of the Metropolitan Pier and Exposition Authority |
7 | | shall certify to the State Comptroller and the State |
8 | | Treasurer the amounts of incentive grant funds used during |
9 | | the current fiscal year to provide incentives for |
10 | | conventions, meetings, or trade shows that : |
11 | | (i) have been approved by the Authority, in |
12 | | consultation with an organization meeting the |
13 | | qualifications set out in Section 5.6 of this Act, |
14 | | provided the Authority has entered into a marketing |
15 | | agreement with such an organization, |
16 | | (ii) (A) for fiscal years prior to 2022 and after |
17 | | 2024, demonstrate registered attendance in excess of |
18 | | 5,000 individuals or in excess of 10,000 individuals, |
19 | | as appropriate ; |
20 | | (B) for fiscal years 2022 through 2024, |
21 | | demonstrate registered attendance in excess of 3,000 |
22 | | individuals or in excess of 5,000 individuals, as |
23 | | appropriate; or |
24 | | (C) for fiscal years 2022 and 2023, regardless of |
25 | | registered attendance, demonstrate incurrence of costs |
26 | | associated with mitigation of COVID-19, including, but |
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1 | | not limited to, costs for testing and screening, |
2 | | contact tracing and notification, personal protective |
3 | | equipment, and other physical and organizational |
4 | | costs , and |
5 | | (iii) in the case of subparagraphs (A) and (B) of |
6 | | paragraph (ii), but for the incentive, would not have |
7 | | used the facilities of the Authority for the |
8 | | convention, meeting, or trade show. The State |
9 | | Comptroller may request that the Auditor General |
10 | | conduct an audit of the accuracy of the certification. |
11 | | If the State Comptroller determines by this process of |
12 | | certification that incentive funds, in whole or in |
13 | | part, were disbursed by the Authority by means other |
14 | | than in accordance with the standards of this |
15 | | subsection (l), then any amount transferred to the |
16 | | Metropolitan Pier and Exposition Authority Incentive |
17 | | Fund shall be reduced during the next subsequent |
18 | | transfer in direct proportion to that amount |
19 | | determined to be in violation of the terms set forth in |
20 | | this subsection (l). |
21 | | On July 15, 2012, the Comptroller shall order |
22 | | transferred, and the Treasurer shall transfer, into the |
23 | | Metropolitan Pier and Exposition Authority Incentive Fund |
24 | | from the General Revenue Fund the sum of $7,500,000 plus |
25 | | an amount equal to the incentive grant funds certified by |
26 | | the Chief Executive Officer as having been lawfully paid |
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1 | | under the provisions of this Section in the previous 2 |
2 | | fiscal years that have not otherwise been transferred into |
3 | | the Metropolitan Pier and Exposition Authority Incentive |
4 | | Fund, provided that transfers in excess of $15,000,000 |
5 | | shall not be made in any fiscal year. |
6 | | On July 15, 2013, the Comptroller shall order |
7 | | transferred, and the Treasurer shall transfer, into the |
8 | | Metropolitan Pier and Exposition Authority Incentive Fund |
9 | | from the General Revenue Fund the sum of $7,500,000 plus |
10 | | an amount equal to the incentive grant funds certified by |
11 | | the Chief Executive Officer as having been lawfully paid |
12 | | under the provisions of this Section in the previous |
13 | | fiscal year that have not otherwise been transferred into |
14 | | the Metropolitan Pier and Exposition Authority Incentive |
15 | | Fund, provided that transfers in excess of $15,000,000 |
16 | | shall not be made in any fiscal year. |
17 | | On July 15, 2014, and every year thereafter, the |
18 | | Comptroller shall order transferred, and the Treasurer |
19 | | shall transfer, into the Metropolitan Pier and Exposition |
20 | | Authority Incentive Fund from the General Revenue Fund an |
21 | | amount equal to the incentive grant funds certified by the |
22 | | Chief Executive Officer as having been lawfully paid under |
23 | | the provisions of this Section in the previous fiscal year |
24 | | that have not otherwise been transferred into the |
25 | | Metropolitan Pier and Exposition Authority Incentive Fund, |
26 | | provided that (1) no transfers with respect to any |
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1 | | previous fiscal year shall be made after the transfer has |
2 | | been made with respect to the 2017 fiscal year until the |
3 | | transfer that is made for the 2022 fiscal year and |
4 | | thereafter, and no transfers with respect to any previous |
5 | | fiscal year shall be made after the transfer has been made |
6 | | with respect to the 2026 fiscal year, and (2) transfers in |
7 | | excess of $15,000,000 shall not be made in any fiscal |
8 | | year. |
9 | | After a transfer has been made under this subsection |
10 | | (l), the Chief Executive Officer shall file a request for |
11 | | payment with the Comptroller evidencing that the incentive |
12 | | grants have been made and the Comptroller shall thereafter |
13 | | order paid, and the Treasurer shall pay, the requested |
14 | | amounts to the Metropolitan Pier and Exposition Authority. |
15 | | Excluding any amounts related to the payment of costs |
16 | | associated with the mitigation of COVID-19 in accordance |
17 | | with this subsection (l), in In no case shall more than |
18 | | $5,000,000 be used in any one year by the Authority for |
19 | | incentives granted conventions, meetings, or trade shows |
20 | | with a registered attendance of (1) more than 5,000 and |
21 | | less than 10,000 prior to the 2022 fiscal year and after |
22 | | the 2024 fiscal year and (2) more than 3,000 and less than |
23 | | 5,000 for fiscal years 2022 through 2024 . Amounts in the |
24 | | Metropolitan Pier and Exposition Authority Incentive Fund |
25 | | shall only be used by the Authority for incentives paid to |
26 | | attract or retain large conventions, meetings, and trade |
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1 | | shows to its facilities as provided in this subsection |
2 | | (l). |
3 | | (l-5) The Village of Rosemont shall provide incentives |
4 | | from amounts transferred into the Convention Center |
5 | | Support Fund to retain and attract conventions, meetings, |
6 | | or trade shows to the Donald E. Stephens Convention Center |
7 | | under the terms set forth in this subsection (l-5). |
8 | | No later than May 15 of each year, the Mayor of the |
9 | | Village of Rosemont or his or her designee shall certify |
10 | | to the State Comptroller and the State Treasurer the |
11 | | amounts of incentive grant funds used during the previous |
12 | | fiscal year to provide incentives for conventions, |
13 | | meetings, or trade shows that (1) have been approved by |
14 | | the Village, (2) demonstrate registered attendance in |
15 | | excess of 5,000 individuals, and (3) but for the |
16 | | incentive, would not have used the Donald E. Stephens |
17 | | Convention Center facilities for the convention, meeting, |
18 | | or trade show. The State Comptroller may request that the |
19 | | Auditor General conduct an audit of the accuracy of the |
20 | | certification. |
21 | | If the State Comptroller determines by this process of |
22 | | certification that incentive funds, in whole or in part, |
23 | | were disbursed by the Village by means other than in |
24 | | accordance with the standards of this subsection (l-5), |
25 | | then the amount transferred to the Convention Center |
26 | | Support Fund shall be reduced during the next subsequent |
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1 | | transfer in direct proportion to that amount determined to |
2 | | be in violation of the terms set forth in this subsection |
3 | | (l-5). |
4 | | On July 15, 2012, and each year thereafter, the |
5 | | Comptroller shall order transferred, and the Treasurer |
6 | | shall transfer, into the Convention Center Support Fund |
7 | | from the General Revenue Fund the amount of $5,000,000 for |
8 | | (i) incentives to attract large conventions, meetings, and |
9 | | trade shows to the Donald E. Stephens Convention Center, |
10 | | and (ii) to be used by the Village of Rosemont for the |
11 | | repair, maintenance, and improvement of the Donald E. |
12 | | Stephens Convention Center and for debt service on debt |
13 | | instruments issued for those purposes by the village. No |
14 | | later than 30 days after the transfer, the Comptroller |
15 | | shall order paid, and the Treasurer shall pay, to the |
16 | | Village of Rosemont the amounts transferred. |
17 | | (m) To enter into contracts with any person conveying |
18 | | the naming rights or other intellectual property rights |
19 | | with respect to the grounds, buildings, and facilities of |
20 | | the Authority. |
21 | | (n) To enter into grant agreements with the Chicago |
22 | | Convention and Tourism Bureau providing for the marketing |
23 | | of the convention facilities to large and small |
24 | | conventions, meetings, and trade shows and the promotion |
25 | | of the travel industry in the City of Chicago, provided |
26 | | such agreements meet the requirements of Section 5.6 of |
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1 | | this Act. Receipts of the Authority from the increase in |
2 | | the airport departure tax authorized by Section 13(f) of |
3 | | this amendatory Act of the 96th General Assembly and, |
4 | | subject to appropriation to the Authority, funds deposited |
5 | | in the Chicago Travel Industry Promotion Fund pursuant to |
6 | | Section 6 of the Hotel Operators' Occupation Tax Act shall |
7 | | be granted to the Bureau for such purposes. |
8 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
9 | | (70 ILCS 210/5.6) |
10 | | Sec. 5.6. Marketing agreement. |
11 | | (a) The Authority shall enter into a marketing agreement |
12 | | with a not-for-profit organization headquartered in Chicago |
13 | | and recognized by the Department of Commerce and Economic |
14 | | Opportunity as a certified local tourism and convention bureau |
15 | | entitled to receive State tourism grant funds, provided the |
16 | | bylaws of the organization establish a board of the |
17 | | organization that is comprised of 35 members serving 3-year |
18 | | staggered terms, including the following: |
19 | | (1) no less than 8 members appointed by the Mayor of |
20 | | Chicago, to include: |
21 | | (A) a Chair of the board of the organization |
22 | | appointed by the Mayor of the City of Chicago from |
23 | | among the business and civic leaders of Chicago who |
24 | | are not engaged in the hospitality business or who |
25 | | have not served as a member of the Board or as chief |
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1 | | executive officer of the Authority; and |
2 | | (B) 7 members from among the cultural, economic |
3 | | development, or civic leaders of Chicago; |
4 | | (2) the chairperson of the interim board or Board of |
5 | | the Authority, or his or her designee; |
6 | | (3) a representative from the department in the City |
7 | | of Chicago that is responsible for the operation of |
8 | | Chicago-area airports; |
9 | | (4) a representative from the department in the City |
10 | | of Chicago that is responsible for the regulation of |
11 | | Chicago-area livery vehicles; |
12 | | (5) at least 1, but no more than: |
13 | | (A) 2 5 members from the hotel industry; |
14 | | (B) 2 5 members representing Chicago arts and |
15 | | cultural institutions or projects; |
16 | | (C) 2 members from the restaurant industry; |
17 | | (D) 2 members employed by or representing an |
18 | | entity responsible for a trade show; |
19 | | (E) 2 members representing unions; |
20 | | (F) 2 members from the attractions industry; and |
21 | | (6) 7 members appointed by the Governor, including the |
22 | | Director of the Illinois Department of Commerce and |
23 | | Economic Opportunity, ex officio , as well as 3 members |
24 | | from the hotel industry and 3 members representing Chicago |
25 | | arts and cultural institutions or projects . |
26 | | The bylaws of the organization may provide for the |
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1 | | appointment of a City of Chicago alderman as an ex officio |
2 | | member, and may provide for other ex officio members who shall |
3 | | serve terms of one year. |
4 | | Persons with a real or apparent conflict of interest shall |
5 | | not be appointed to the board. Members of the board of the |
6 | | organization shall not serve more than 2 terms. The bylaws |
7 | | shall require the following: (i) that the Chair of the |
8 | | organization name no less than 5 and no more than 9 members to |
9 | | the Executive Committee of the organization, one of whom must |
10 | | be the chairperson of the interim board or Board of the |
11 | | Authority, and (ii) a provision concerning conflict of |
12 | | interest and a requirement that a member abstain from |
13 | | participating in board action if there is a threat to the |
14 | | independence of judgment created by any conflict of interest |
15 | | or if participation is likely to have a negative effect on |
16 | | public confidence in the integrity of the board. |
17 | | (b) The Authority shall notify the Department of Revenue |
18 | | within 10 days after entering into a contract pursuant to this |
19 | | Section.
|
20 | | (Source: P.A. 96-898, eff. 5-27-10; 96-899, eff. 5-28-10; |
21 | | 97-1122, eff. 8-27-12.)
|
22 | | (70 ILCS 210/18) (from Ch. 85, par. 1238)
|
23 | | Sec. 18.
Regular meetings of the Board shall be held at |
24 | | least 8 times once in each
calendar year month , the time and |
25 | | place of such meetings to be fixed by the
Board , provided that, |
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1 | | if a meeting is not held in a calendar month, a meeting shall |
2 | | be held in the following calendar month . All action and |
3 | | meetings of the Board and its committees shall be subject to |
4 | | the
provisions of the Open Meetings Act. A majority
of the |
5 | | statutorily
authorized members of the Board shall
constitute a |
6 | | quorum for the transaction of business.
All action of the |
7 | | Board shall be by rule, regulation, ordinance or
resolution |
8 | | and the affirmative vote of at least a majority
of the
|
9 | | statutorily authorized members shall be
necessary for the |
10 | | adoption of any rule, regulation, ordinance or
resolution.
All |
11 | | rules, regulations, ordinances, resolutions and all
|
12 | | proceedings of the Authority and all
documents and records in |
13 | | its possession shall be public records, and open
to public |
14 | | inspection, except such documents and records as shall be kept |
15 | | or
prepared by the Board for use in negotiations, action or |
16 | | proceedings to
which the Authority is a party.
All records of |
17 | | the Authority shall be subject to the provisions of the
|
18 | | Illinois Freedom of Information Act.
|
19 | | (Source: P.A. 84-1027.)
|
20 | | Section 10-40. The University of Illinois Act is amended |
21 | | by changing Section 7 as follows:
|
22 | | (110 ILCS 305/7) (from Ch. 144, par. 28)
|
23 | | Sec. 7. Powers of trustees.
|
24 | | (a) The trustees shall have power to provide for the |
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1 | | requisite
buildings, apparatus, and conveniences; to fix the |
2 | | rates for tuition; to
appoint such professors and instructors, |
3 | | and to establish and provide for
the management of such model |
4 | | farms, model art, and other departments and
professorships, as |
5 | | may be required to teach, in the most thorough manner,
such |
6 | | branches of learning as are related to agriculture and the |
7 | | mechanic
arts, and military tactics, without excluding other |
8 | | scientific and classical
studies. The trustees shall, upon the |
9 | | written request of an employee withhold
from the compensation |
10 | | of that employee any dues, payments or contributions
payable |
11 | | by such employee to any labor organization as defined in the |
12 | | Illinois
Educational Labor Relations Act. Under such |
13 | | arrangement, an amount shall
be withheld from each regular |
14 | | payroll period which is equal to the pro rata
share of the |
15 | | annual dues plus any payments or contributions, and the |
16 | | trustees
shall transmit such withholdings to the specified |
17 | | labor organization within 10
working days from the time of the |
18 | | withholding. They may accept the endowments
and voluntary |
19 | | professorships or departments in the University, from any |
20 | | person
or persons or corporations who may offer the same, and, |
21 | | at any regular
meeting of the board, may prescribe rules and |
22 | | regulations in relation to such
endowments and declare on what |
23 | | general principles they may be admitted:
Provided, that such |
24 | | special voluntary endowments or professorships shall
not be |
25 | | incompatible with the true design and scope of the act of |
26 | | congress,
or of this Act: Provided, that no student shall at |
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1 | | any time be allowed to
remain in or about the University in |
2 | | idleness, or without full mental or
industrial occupation: And |
3 | | provided further, that the trustees, in the
exercise of any of |
4 | | the powers conferred by this Act, shall not create any
|
5 | | liability or indebtedness in excess of the funds in the hands |
6 | | of the
treasurer of the University at the time of creating such |
7 | | liability or
indebtedness, and which may be specially and |
8 | | properly applied to the
payment of the same. Except as |
9 | | otherwise provided in this section, any Any lease to the |
10 | | trustees of lands, buildings or
facilities which will support |
11 | | scientific research and development in such
areas as high |
12 | | technology, super computing, microelectronics, biotechnology,
|
13 | | robotics, physics and engineering shall be for a term not to |
14 | | exceed 18 years,
and may grant to the trustees the option to |
15 | | purchase the lands, buildings or
facilities. The lease shall |
16 | | recite that it is subject to termination and
cancellation in |
17 | | any year for which the General Assembly fails to make an
|
18 | | appropriation to pay the rent payable under the terms of the |
19 | | lease.
|
20 | | Leases for the purposes described herein exceeding 5 years |
21 | | shall have
the approval of the Illinois Board of Higher |
22 | | Education.
|
23 | | The Board of Trustees may, directly or in cooperation with |
24 | | other institutions
of higher education, acquire by purchase or |
25 | | lease or otherwise, and construct,
enlarge, improve, equip, |
26 | | complete, operate, control and manage medical research
and |
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1 | | high technology parks, together with the necessary lands, |
2 | | buildings,
facilities, equipment and personal property |
3 | | therefor, to encourage and
facilitate (a) the location and |
4 | | development of business and industry in the
State of Illinois, |
5 | | and (b) the increased application and development of
|
6 | | technology and (c) the improvement and development of the |
7 | | State's economy.
The Board of Trustees may lease to nonprofit |
8 | | corporations all or any part
of the land, buildings, |
9 | | facilities, equipment or other property included in
a medical |
10 | | research and high technology park upon such terms and |
11 | | conditions as
the University of Illinois may deem advisable |
12 | | and enter into any contract or
agreement with such nonprofit |
13 | | corporations as may be necessary or suitable for
the |
14 | | construction, financing, operation and maintenance and |
15 | | management of any
such park; and may lease to any person, firm, |
16 | | partnership or corporation,
either public or private, any part |
17 | | or all of the land, building, facilities,
equipment or other |
18 | | property of such park for such purposes and upon such
rentals, |
19 | | terms and conditions as the University may deem advisable; and |
20 | | may
finance all or part of the cost of any such park, including |
21 | | the purchase,
lease, construction, reconstruction, |
22 | | improvement, remodeling, addition to, and
extension and |
23 | | maintenance of all or part of such high technology park, and |
24 | | all
equipment and furnishings, by legislative appropriations, |
25 | | government grants,
contracts, private gifts, loans, receipts |
26 | | from the operation of such high
technology park, rentals and |
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1 | | similar receipts; and may make its other
facilities and |
2 | | services available to tenants or other occupants of any such
|
3 | | park at rates which are reasonable and appropriate. |
4 | | The Board of Trustees may, directly or in cooperation with |
5 | | other members and partners of the collaborative research and |
6 | | academic initiative known as the Chicago Quantum Exchange, |
7 | | including, without limitation, other institutions of higher |
8 | | education, hereinafter each individually referred to as a "CQE |
9 | | partner", finance, design, construct, enlarge, improve, equip, |
10 | | complete, operate, control, and manage a facility or |
11 | | facilities for the research and development of quantum |
12 | | information sciences and technologies, hereinafter referred to |
13 | | as the "quantum science facilities". Notwithstanding any other |
14 | | provision of applicable law: (1) the quantum science |
15 | | facilities may be located on land owned by the Board of |
16 | | Trustees or a CQE partner; and (2) costs incurred in |
17 | | connection with the design, construction, enlargement, |
18 | | improvement, equipping, and completion of the quantum science |
19 | | facilities may be paid with funds appropriated to the Capital |
20 | | Development Board from the Build Illinois Bond Fund for a |
21 | | grant to the Board of Trustees for the quantum science |
22 | | facilities, whether the quantum science facilities are located |
23 | | on land owned by the Board of Trustees or by a CQE partner; |
24 | | provided, however, that if any quantum science facilities are |
25 | | located on land owned by a CQE partner, the use of such grant |
26 | | funds shall be subject to, and contingent upon, the lease by |
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1 | | the Board of Trustees, as lessee, of a portion of such quantum |
2 | | science facilities for a term equal to at least the useful life |
3 | | of such quantum science facilities. The leased premises under |
4 | | any such lease shall bear a reasonable relationship to the |
5 | | proportional share of the costs paid by such grant funds. Any |
6 | | such lease shall give the Board of Trustees the right to |
7 | | terminate the lease before the expiration of its term if the |
8 | | General Assembly fails to appropriate sufficient funds to pay |
9 | | rent due under the lease.
|
10 | | The Trustees shall have power (a) to purchase real |
11 | | property and
easements, and (b) to acquire real property and |
12 | | easements in the manner
provided by law for the exercise of the |
13 | | right of eminent domain, and in the
event negotiations for the |
14 | | acquisition of real property or easements for
making any |
15 | | improvement which the Trustees are authorized to make shall |
16 | | have
proven unsuccessful and the Trustees shall have by |
17 | | resolution adopted a
schedule or plan of operation for the |
18 | | execution of the project and therein
made a finding that it is |
19 | | necessary to take such property or easements
immediately or at |
20 | | some specified later date in order to comply with the
|
21 | | schedule, the Trustees may acquire such property or easements |
22 | | in the same
manner provided in Article 20 of the Eminent Domain |
23 | | Act (quick-take procedure).
|
24 | | The Board of Trustees also shall have power to agree with |
25 | | the State's
Attorney of the county in which any properties of |
26 | | the Board are located to
pay for services rendered by the |
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1 | | various taxing districts for the years
1944 through 1949 and |
2 | | to pay annually for services rendered thereafter by
such |
3 | | district such sums as may be determined by the Board upon |
4 | | properties
used solely for income producing purposes, title to |
5 | | which is held by said
Board of Trustees, upon properties |
6 | | leased to members of the staff of the
University of Illinois, |
7 | | title to which is held in trust for said Board of
Trustees and |
8 | | upon properties leased to for-profit entities the title to
|
9 | | which properties is held by the Board of Trustees. A certified |
10 | | copy of
any such agreement made with the State's Attorney |
11 | | shall be filed with the
County Clerk and such sums shall be |
12 | | distributed to the respective taxing
districts by the County |
13 | | Collector in such proportions that each taxing district
will |
14 | | receive therefrom such proportion as the tax rate of such |
15 | | taxing district
bears to the total tax rate that would be |
16 | | levied against such properties if
they were not exempt from |
17 | | taxation under the Property Tax Code.
|
18 | | The Board of Trustees of the University of Illinois, |
19 | | subject to the
applicable civil service law, may appoint |
20 | | persons to be members of the
University of Illinois Police |
21 | | Department. Members of the Police Department
shall be peace |
22 | | officers and as such have all powers possessed by policemen
in |
23 | | cities, and sheriffs, including the power to make arrests on |
24 | | view or
warrants of violations of state statutes and city or |
25 | | county ordinances,
except that they may exercise such powers |
26 | | only in counties wherein the
University and any of its |
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1 | | branches or properties are located when such is
required for |
2 | | the protection of university properties and interests, and its
|
3 | | students and personnel, and otherwise, within such counties, |
4 | | when requested
by appropriate state or local law enforcement |
5 | | officials; provided, however,
that such officer shall have no |
6 | | power to serve and execute civil processes.
|
7 | | The Board of Trustees must authorize to each member of the |
8 | | University of
Illinois
Police
Department
and to any other |
9 | | employee of the University of Illinois exercising the powers
|
10 | | of a peace officer
a distinct badge
that, on its face, (i) |
11 | | clearly states that the badge is authorized by the
University |
12 | | of
Illinois and (ii)
contains a unique identifying number.
No |
13 | | other badge shall be authorized by
the University of Illinois.
|
14 | | Nothing in this paragraph prohibits the Board of Trustees from |
15 | | issuing
shields
or other distinctive identification to |
16 | | employees not exercising the powers of a
peace officer if the |
17 | | Board of Trustees determines that a shield or distinctive
|
18 | | identification is needed by the employee to carry out his or |
19 | | her
responsibilities.
|
20 | | The Board of Trustees may own, operate, or govern, by or |
21 | | through the
College of Medicine at Peoria, a managed care |
22 | | community network established
under subsection (b) of Section |
23 | | 5-11 of the Illinois
Public Aid Code.
|
24 | | The powers of the trustees as herein designated are |
25 | | subject to the provisions
of "An Act creating a Board of Higher |
26 | | Education, defining its powers and
duties, making an |
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1 | | appropriation therefor, and repealing an Act herein named",
|
2 | | approved August 22, 1961, as amended.
|
3 | | The Board of Trustees shall have the authority to adopt |
4 | | all administrative
rules which may be necessary for the |
5 | | effective administration, enforcement and
regulation of all |
6 | | matters for which the Board has jurisdiction or
|
7 | | responsibility.
|
8 | | (b) To assist in the provision of buildings and facilities |
9 | | beneficial to,
useful for, or supportive of University |
10 | | purposes, the Board of Trustees of the
University of Illinois |
11 | | may exercise the following powers with regard to the
area |
12 | | located on or adjacent to the University of Illinois at |
13 | | Chicago campus and
bounded as follows: on the West by Morgan |
14 | | Street; on the North by
Roosevelt Road; on the East by Union |
15 | | Street; and on
the South by 16th
Street, in the City of |
16 | | Chicago:
|
17 | | (1) Acquire any interests in land, buildings, or |
18 | | facilities by purchase,
including installments payable |
19 | | over a period allowed by law, by lease over a
term of such |
20 | | duration as the Board of Trustees shall determine, or by
|
21 | | exercise of the power of eminent domain;
|
22 | | (2) Sub-lease or contract to purchase through |
23 | | installments all or any
portion of buildings or facilities |
24 | | for such duration and on such terms as the
Board of |
25 | | Trustees shall determine, including a term that exceeds 5 |
26 | | years,
provided that each such lease or purchase contract |
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1 | | shall be and shall recite
that it is subject to |
2 | | termination and cancellation in any year for which the
|
3 | | General Assembly fails to make an appropriation to pay the |
4 | | rent or purchase
installments payable under the terms of |
5 | | such lease or purchase contract; and
|
6 | | (3) Sell property without compliance with the State |
7 | | Property Control Act
and retain proceeds in the University |
8 | | Treasury in a special, separate
development fund account |
9 | | which the Auditor General shall examine to assure
|
10 | | compliance with this Act.
|
11 | | Any buildings or facilities to be developed on the land shall |
12 | | be buildings or
facilities that, in the determination of the |
13 | | Board of Trustees, in whole
or in part: (i) are for use by the |
14 | | University; or (ii) otherwise advance the
interests of the |
15 | | University, including, by way of example, residential
|
16 | | facilities for University staff and students and commercial |
17 | | facilities which
provide services needed by the University
|
18 | | community. Revenues from the development fund account may be |
19 | | withdrawn by
the University for the purpose of demolition and |
20 | | the processes associated with
demolition; routine land and |
21 | | property acquisition; extension of utilities;
streetscape |
22 | | work; landscape work; surface and structure parking; |
23 | | sidewalks,
recreational paths, and street construction; and |
24 | | lease and lease purchase
arrangements and the professional |
25 | | services associated with the planning and
development of the |
26 | | area. Moneys from the development fund account used for any
|
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1 | | other purpose must be deposited into and appropriated from the |
2 | | General Revenue
Fund. Buildings or facilities leased to
an
|
3 | | entity
or person other than the University shall not be |
4 | | subject to any limitations
applicable to a State supported |
5 | | college or university under any law. All
development on the |
6 | | land and all use of any buildings or facilities shall be
|
7 | | subject to the control and approval of the Board of Trustees.
|
8 | | (c) The Board of Trustees shall have the power to borrow |
9 | | money, as necessary, from time to time in anticipation of |
10 | | receiving tuition, payments from the State of Illinois, or |
11 | | other revenues or receipts of the University, also known as |
12 | | anticipated moneys. The borrowing limit shall be capped at |
13 | | 100% of the total amount of payroll and other expense vouchers |
14 | | submitted and payable to the University for fiscal year 2010 |
15 | | expenses, but unpaid by the State Comptroller's office. Prior |
16 | | to borrowing any funds, the University shall request from the |
17 | | Comptroller's office a verification of the borrowing limit and |
18 | | shall include the estimated date on which such borrowing shall |
19 | | occur. The borrowing limit cap shall be verified by the State |
20 | | Comptroller's office not prior to 45 days before any estimated |
21 | | date for executing any promissory note or line of credit |
22 | | established under this subsection (c). The principal amount |
23 | | borrowed under a promissory note or line of credit shall not |
24 | | exceed 75% of the borrowing limit. Within 15 days after |
25 | | borrowing funds under any promissory note or line of credit |
26 | | established under this subsection (c), the University shall |
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1 | | submit to the Governor's Office of Management and Budget, the |
2 | | Speaker of the House of Representatives, the Minority Leader |
3 | | of the House of Representatives, the President of the Senate, |
4 | | and the Minority Leader of the Senate an Emergency Short Term |
5 | | Cash Management Plan. The Emergency Short Term Cash Management |
6 | | Plan shall outline the amount borrowed, the terms for |
7 | | repayment, the amount of outstanding State vouchers as |
8 | | verified by the State Comptroller's office, and the |
9 | | University's plan for expenditure of any borrowed funds, |
10 | | including, but not limited to, a detailed plan to meet payroll |
11 | | obligations to include collective bargaining employees, civil |
12 | | service employees, and academic, research, and health care |
13 | | personnel. The establishment of any promissory note or line of |
14 | | credit established under this subsection (c) must be finalized |
15 | | within 90 days after the effective date of this amendatory Act |
16 | | of the 96th General Assembly. The borrowed moneys shall be |
17 | | applied to the purposes of paying salaries and other expenses |
18 | | lawfully authorized in the University's State appropriation |
19 | | and unpaid by the State Comptroller. Any line of credit |
20 | | established under this subsection (c) shall be paid in full |
21 | | one year after creation or within 10 days after the date the |
22 | | University receives reimbursement from the State for all |
23 | | submitted fiscal year 2010 vouchers, whichever is earlier. Any |
24 | | promissory note established under this subsection (c) shall be |
25 | | repaid within one year after issuance of the note. The |
26 | | Chairman, Comptroller, or Treasurer of the Board shall execute |
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1 | | a promissory note or similar debt instrument to evidence the |
2 | | indebtedness incurred by the borrowing. In connection with a |
3 | | borrowing, the Board may establish a line of credit with a |
4 | | financial institution, investment bank, or broker/dealer.
The |
5 | | obligation to make the payments due under any promissory note |
6 | | or line of credit established under this subsection (c) shall |
7 | | be a lawful obligation of the University payable from the |
8 | | anticipated moneys. Any borrowing under this subsection (c) |
9 | | shall not constitute a debt, legal or moral, of the State and |
10 | | shall not be enforceable against the State. The promissory |
11 | | note or line of credit shall be authorized by a resolution |
12 | | passed by the Board and shall be valid whether or not a |
13 | | budgeted item with respect to that resolution is included in |
14 | | any annual or supplemental budget adopted by the Board. The |
15 | | resolution shall set forth facts demonstrating the need for |
16 | | the borrowing, state an amount that the amount to be borrowed |
17 | | will not exceed, and establish a maximum interest rate limit |
18 | | not to exceed the maximum rate authorized by the Bond |
19 | | Authorization Act or 9%, whichever is less. The resolution may |
20 | | direct the Comptroller or Treasurer of the Board to make |
21 | | arrangements to set apart and hold the portion of the |
22 | | anticipated moneys, as received, that shall be used to repay |
23 | | the borrowing, subject to any prior pledges or restrictions |
24 | | with respect to the anticipated moneys. The resolution may |
25 | | also authorize the Treasurer of the Board to make partial |
26 | | repayments of the borrowing as the anticipated moneys become |
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1 | | available and may contain any other terms, restrictions, or |
2 | | limitations not inconsistent with the powers of the Board. |
3 | | For the purposes of this subsection (c), "financial |
4 | | institution" means any bank subject to the Illinois Banking |
5 | | Act, any savings and loan association subject to the Illinois |
6 | | Savings and Loan Act of 1985, and any federally chartered |
7 | | commercial bank or savings and loan association or |
8 | | government-sponsored enterprise organized and operated in this |
9 | | State pursuant to the laws of the United States. |
10 | | (Source: P.A. 96-909, eff. 6-8-10; 97-333, eff. 8-12-11.)
|
11 | | Section 10-45. The Illinois Public Aid Code is amended by |
12 | | changing Sections 5-5.7a, 5-5e, 5A-12.7, and 5A-17 as follows:
|
13 | | (305 ILCS 5/5-5.7a) |
14 | | Sec. 5-5.7a. Pandemic related stability payments for |
15 | | health care providers. Notwithstanding other provisions of |
16 | | law, and in accordance with the Illinois Emergency Management |
17 | | Agency, the Department of Healthcare and Family Services shall |
18 | | develop a process to distribute pandemic related stability |
19 | | payments, from federal sources dedicated for such purposes, to |
20 | | health care providers that are providing care to recipients |
21 | | under the Medical Assistance Program. For provider types |
22 | | serving residents who are recipients of medical assistance |
23 | | under this Code and are funded by other State agencies, the |
24 | | Department will coordinate the distribution process of the |
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1 | | pandemic related stability payments. Federal sources dedicated |
2 | | to pandemic related payments include, but are not limited to, |
3 | | funds distributed to the State of Illinois from the |
4 | | Coronavirus Relief Fund pursuant to the Coronavirus Aid, |
5 | | Relief, and Economic Security Act ("CARES Act") and from the |
6 | | Coronavirus State Fiscal Recovery Fund pursuant to Section |
7 | | 9901 of the American Rescue Plan Act of 2021, that are |
8 | | appropriated to the Department for such purpose during Fiscal |
9 | | Years 2020 , and 2021 , and 2022 for purposes permitted by those |
10 | | federal laws and related federal guidance . |
11 | | (1) Pandemic related stability payments for these |
12 | | providers shall be separate and apart from any rate |
13 | | methodology otherwise defined in this Code to the extent |
14 | | permitted in accordance with Section 5001 of the CARES Act |
15 | | and Section 9901 of the American Rescue Plan Act of 2021 |
16 | | and any related federal guidance . |
17 | | (2) Payments made from moneys received from the |
18 | | Coronavirus Relief Fund shall be used exclusively for |
19 | | expenses incurred by the providers that are eligible for |
20 | | reimbursement from the Coronavirus Relief Fund in |
21 | | accordance with Section 5001 of the CARES Act and related |
22 | | federal guidance. Payments made from moneys received from |
23 | | the Coronavirus State Fiscal Recovery Fund shall be used |
24 | | exclusively for purposes permitted by Section 9901 of the |
25 | | American Rescue Plan Act of 2021 and related federal |
26 | | guidance. related to the pandemic associated with the 2019 |
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1 | | Novel Coronavirus (COVID-19) Public Health Emergency |
2 | | issued by the Secretary of the U.S. Department of Health |
3 | | and Human Services (HHS) on January 31, 2020 and the |
4 | | national emergency issued by the President of the United |
5 | | States on March 13, 2020 between March 1, and December 30, |
6 | | 2020. |
7 | | (3) All providers receiving pandemic related stability |
8 | | payments shall attest in a format to be created by the |
9 | | Department and be able to demonstrate that their expenses |
10 | | are pandemic related, were not part of their annual |
11 | | budgets established before March 1, 2020, and are directly |
12 | | associated with health care needs. |
13 | | (4) Pandemic related stability payments will be |
14 | | distributed based on a schedule and framework to be |
15 | | established by the Department with recognition of the |
16 | | pandemic related acuity of the situation for each |
17 | | provider, taking into account the factors including, but |
18 | | not limited to, the following; |
19 | | (A) the impact of the pandemic on patients served, |
20 | | impact on staff, and shortages of the personal |
21 | | protective equipment necessary for infection control |
22 | | efforts for all providers; |
23 | | (B) providers with high incidences of COVID-19 |
24 | | positivity rates among staff, or patients, or both; |
25 | | (C) pandemic related workforce challenges and |
26 | | costs associated with temporary wage increases |
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1 | | increased associated with pandemic related hazard pay |
2 | | programs, or costs associated with which providers do |
3 | | not have enough staff to adequately provide care and |
4 | | protection to the residents and other staff; |
5 | | (D) providers with significant reductions in |
6 | | utilization that result in corresponding reductions in |
7 | | revenue as a result of the pandemic, including but not |
8 | | limited to the cancellation or postponement of |
9 | | elective procedures and visits; and |
10 | | (E) pandemic related payments received directly by |
11 | | the providers through other federal resources ; . |
12 | | (F) current efforts to respond to and provide |
13 | | services to communities disproportionately impacted by |
14 | | the COVID-19 public health emergency, including |
15 | | low-income and socially vulnerable communities that |
16 | | have seen the most severe health impacts and |
17 | | exacerbated health inequities along racial, ethnic, |
18 | | and socioeconomic lines; and |
19 | | (G) provider needs for capital improvements to |
20 | | existing facilities, including upgrades to HVAC and |
21 | | ventilation systems and capital improvements for |
22 | | enhancing infection control or reducing crowding, |
23 | | which may include bed-buybacks. |
24 | | (5) Pandemic related stability payments made from |
25 | | moneys received from the Coronavirus Relief Fund will be |
26 | | distributed to providers based on a methodology to be |
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1 | | administered by the Department with amounts determined by |
2 | | a calculation of total federal pandemic related funds |
3 | | appropriated by the Illinois General Assembly for this |
4 | | purpose. Providers receiving the pandemic related |
5 | | stability payments will attest to their increased costs, |
6 | | declining revenues, and receipt of additional pandemic |
7 | | related funds directly from the federal government. |
8 | | (6) Of the payments provided for by this Section made |
9 | | from moneys received from the Coronavirus Relief Fund |
10 | | section , a minimum of 30% shall be allotted for health |
11 | | care providers that serve the ZIP codes located in the |
12 | | most disproportionately impacted areas of Illinois, based |
13 | | on positive COVID-19 cases based on data collected by the |
14 | | Department of Public Health and provided to the Department |
15 | | of Healthcare and Family Services. |
16 | | (7) From funds appropriated, directly or indirectly, |
17 | | from moneys received by the State from the Coronavirus |
18 | | State Fiscal Recovery Fund for Fiscal Years 2021 and 2022, |
19 | | the Department shall expend such funds only for purposes |
20 | | permitted by Section 9901 of the American Rescue Plan Act |
21 | | of 2021 and related federal guidance. Such expenditures |
22 | | may include, but are not limited to: payments to providers |
23 | | for costs incurred due to the COVID-19 public health |
24 | | emergency; unreimbursed costs for testing and treatment of |
25 | | uninsured Illinois residents; costs of COVID-19 mitigation |
26 | | and prevention; medical expenses related to aftercare or |
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1 | | extended care for COVID-19 patients with longer term |
2 | | symptoms and effects; costs of behavioral health care; |
3 | | costs of public health and safety staff; and expenditures |
4 | | permitted in order to address (i) disparities in public |
5 | | health outcomes, (ii) nursing and other essential health |
6 | | care workforce investments, (iii) exacerbation of |
7 | | pre-existing disparities, and (iv) promoting healthy |
8 | | childhood environments. |
9 | | (8) From funds appropriated, directly or indirectly, |
10 | | from moneys received by the State from the Coronavirus |
11 | | State Fiscal Recovery Fund for Fiscal Years 2022 and 2023, |
12 | | the Department shall establish a program for making |
13 | | payments to long term care service providers and |
14 | | facilities, for purposes related to financial support for |
15 | | workers in the long term care industry, but only as |
16 | | permitted by either the CARES Act or Section 9901 of the |
17 | | American Rescue Plan Act of 2021 and related federal |
18 | | guidance, including, but not limited to the following: |
19 | | monthly amounts of $25,000,000 per month for July 2021, |
20 | | August 2021, and September 2021 where at least 50% of the |
21 | | funds in July shall be passed directly to front line |
22 | | workers and an additional 12.5% more in each of the next 2 |
23 | | months; financial support programs for providers enhancing |
24 | | direct care staff recruitment efforts through the payment |
25 | | of education expenses; and financial support programs for |
26 | | providers offering enhanced and expanded training for all |
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1 | | levels of the long term care healthcare workforce to |
2 | | achieve better patient outcomes, such as training on |
3 | | infection control, proper personal protective equipment, |
4 | | best practices in quality of care, and culturally |
5 | | competent patient communications. The Department shall |
6 | | have the authority to audit and potentially recoup funds |
7 | | not utilized as outlined and attested. |
8 | | (9) From funds appropriated, directly or indirectly, |
9 | | from moneys received by the State from the Coronavirus |
10 | | State Fiscal Recovery Fund for Fiscal Years 2022 through |
11 | | 2024 the Department shall establish a program for making |
12 | | payments to facilities licensed under the Nursing Home |
13 | | Care Act and facilities licensed under the Specialized |
14 | | Mental Health Rehabilitation Act of 2013. To the extent |
15 | | permitted by Section 9901 of the American Rescue Plan Act |
16 | | of 2021 and related federal guidance, the program shall |
17 | | provide payments for making permanent improvements to |
18 | | resident rooms in order to improve resident outcomes and |
19 | | infection control. Funds may be used to reduce bed |
20 | | capacity and room occupancy. To be eligible for funding, a |
21 | | facility must submit an application to the Department as |
22 | | prescribed by the Department and as published on its |
23 | | website. A facility may need to receive approval from the |
24 | | Health Facilities and Services Review Board for the |
25 | | permanent improvements or the removal of the beds before |
26 | | it can receive payment under this paragraph.
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1 | | (Source: P.A. 101-636, eff. 6-10-20.)
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2 | | (305 ILCS 5/5-5e) |
3 | | Sec. 5-5e. Adjusted rates of reimbursement. |
4 | | (a) Rates or payments for services in effect on June 30, |
5 | | 2012 shall be adjusted and
services shall be affected as |
6 | | required by any other provision of Public Act 97-689. In |
7 | | addition, the Department shall do the following: |
8 | | (1) Delink the per diem rate paid for supportive |
9 | | living facility services from the per diem rate paid for |
10 | | nursing facility services, effective for services provided |
11 | | on or after May 1, 2011 and before July 1, 2019. |
12 | | (2) Cease payment for bed reserves in nursing |
13 | | facilities and specialized mental health rehabilitation |
14 | | facilities; for purposes of therapeutic home visits for |
15 | | individuals scoring as TBI on the MDS 3.0, beginning June |
16 | | 1, 2015, the Department shall approve payments for bed |
17 | | reserves in nursing facilities and specialized mental |
18 | | health rehabilitation facilities that have at least a 90% |
19 | | occupancy level and at least 80% of their residents are |
20 | | Medicaid eligible. Payment shall be at a daily rate of 75% |
21 | | of an individual's current Medicaid per diem and shall not |
22 | | exceed 10 days in a calendar month. |
23 | | (2.5) Cease payment for bed reserves for purposes of |
24 | | inpatient hospitalizations to intermediate care facilities |
25 | | for persons with developmental disabilities, except in the |
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1 | | instance of residents who are under 21 years of age. |
2 | | (3) Cease payment of the $10 per day add-on payment to |
3 | | nursing facilities for certain residents with |
4 | | developmental disabilities. |
5 | | (b) After the application of subsection (a), |
6 | | notwithstanding any other provision of this
Code to the |
7 | | contrary and to the extent permitted by federal law, on and |
8 | | after July 1,
2012, the rates of reimbursement for services |
9 | | and other payments provided under this
Code shall further be |
10 | | reduced as follows: |
11 | | (1) Rates or payments for physician services, dental |
12 | | services, or community health center services reimbursed |
13 | | through an encounter rate, and services provided under the |
14 | | Medicaid Rehabilitation Option of the Illinois Title XIX |
15 | | State Plan shall not be further reduced, except as |
16 | | provided in Section 5-5b.1. |
17 | | (2) Rates or payments, or the portion thereof, paid to |
18 | | a provider that is operated by a unit of local government |
19 | | or State University that provides the non-federal share of |
20 | | such services shall not be further reduced, except as |
21 | | provided in Section 5-5b.1. |
22 | | (3) Rates or payments for hospital services delivered |
23 | | by a hospital defined as a Safety-Net Hospital under |
24 | | Section 5-5e.1 of this Code shall not be further reduced, |
25 | | except as provided in Section 5-5b.1. |
26 | | (4) Rates or payments for hospital services delivered |
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1 | | by a Critical Access Hospital, which is an Illinois |
2 | | hospital designated as a critical care hospital by the |
3 | | Department of Public Health in accordance with 42 CFR 485, |
4 | | Subpart F, shall not be further reduced, except as |
5 | | provided in Section 5-5b.1. |
6 | | (5) Rates or payments for Nursing Facility Services |
7 | | shall only be further adjusted pursuant to Section 5-5.2 |
8 | | of this Code. |
9 | | (6) Rates or payments for services delivered by long |
10 | | term care facilities licensed under the ID/DD Community |
11 | | Care Act or the MC/DD Act and developmental training |
12 | | services shall not be further reduced. |
13 | | (7) Rates or payments for services provided under |
14 | | capitation rates shall be adjusted taking into |
15 | | consideration the rates reduction and covered services |
16 | | required by Public Act 97-689. |
17 | | (8) For hospitals not previously described in this |
18 | | subsection, the rates or payments for hospital services |
19 | | provided before July 1, 2021, shall be further reduced by |
20 | | 3.5%, except for payments authorized under Section 5A-12.4 |
21 | | of this Code. For hospital services provided on or after |
22 | | July 1, 2021, all rates for hospital services previously |
23 | | reduced pursuant to P.A. 97-689 shall be increased to |
24 | | reflect the discontinuation of any hospital rate |
25 | | reductions authorized in this paragraph (8). |
26 | | (9) For all other rates or payments for services |
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1 | | delivered by providers not specifically referenced in |
2 | | paragraphs (1) through (7) (8) , rates or payments shall be |
3 | | further reduced by 2.7%. |
4 | | (c) Any assessment imposed by this Code shall continue and |
5 | | nothing in this Section shall be construed to cause it to |
6 | | cease.
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7 | | (d) Notwithstanding any other provision of this Code to |
8 | | the contrary, subject to federal approval under Title XIX of |
9 | | the Social Security Act, for dates of service on and after July |
10 | | 1, 2014, rates or payments for services provided for the |
11 | | purpose of transitioning children from a hospital to home |
12 | | placement or other appropriate setting by a children's |
13 | | community-based health care center authorized under the |
14 | | Alternative Health Care Delivery Act shall be $683 per day. |
15 | | (e) (Blank). |
16 | | (f) (Blank). |
17 | | (Source: P.A. 101-10, eff. 6-5-19; 101-649, eff. 7-7-20.)
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18 | | (305 ILCS 5/5A-12.7) |
19 | | (Section scheduled to be repealed on December 31, 2022) |
20 | | Sec. 5A-12.7. Continuation of hospital access payments on |
21 | | and after July 1, 2020. |
22 | | (a) To preserve and improve access to hospital services, |
23 | | for hospital services rendered on and after July 1, 2020, the |
24 | | Department shall, except for hospitals described in subsection |
25 | | (b) of Section 5A-3, make payments to hospitals or require |
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1 | | capitated managed care organizations to make payments as set |
2 | | forth in this Section. Payments under this Section are not due |
3 | | and payable, however, until: (i) the methodologies described |
4 | | in this Section are approved by the federal government in an |
5 | | appropriate State Plan amendment or directed payment preprint; |
6 | | and (ii) the assessment imposed under this Article is |
7 | | determined to be a permissible tax under Title XIX of the |
8 | | Social Security Act. In determining the hospital access |
9 | | payments authorized under subsection (g) of this Section, if a |
10 | | hospital ceases to qualify for payments from the pool, the |
11 | | payments for all hospitals continuing to qualify for payments |
12 | | from such pool shall be uniformly adjusted to fully expend the |
13 | | aggregate net amount of the pool, with such adjustment being |
14 | | effective on the first day of the second month following the |
15 | | date the hospital ceases to receive payments from such pool. |
16 | | (b) Amounts moved into claims-based rates and distributed |
17 | | in accordance with Section 14-12 shall remain in those |
18 | | claims-based rates. |
19 | | (c) Graduate medical education. |
20 | | (1) The calculation of graduate medical education |
21 | | payments shall be based on the hospital's Medicare cost |
22 | | report ending in Calendar Year 2018, as reported in the |
23 | | Healthcare Cost Report Information System file, release |
24 | | date September 30, 2019. An Illinois hospital reporting |
25 | | intern and resident cost on its Medicare cost report shall |
26 | | be eligible for graduate medical education payments. |
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1 | | (2) Each hospital's annualized Medicaid Intern |
2 | | Resident Cost is calculated using annualized intern and |
3 | | resident total costs obtained from Worksheet B Part I, |
4 | | Columns 21 and 22 the sum of Lines 30-43, 50-76, 90-93, |
5 | | 96-98, and 105-112 multiplied by the percentage that the |
6 | | hospital's Medicaid days (Worksheet S3 Part I, Column 7, |
7 | | Lines 2, 3, 4, 14, 16-18, and 32) comprise of the |
8 | | hospital's total days (Worksheet S3 Part I, Column 8, |
9 | | Lines 14, 16-18, and 32). |
10 | | (3) An annualized Medicaid indirect medical education |
11 | | (IME) payment is calculated for each hospital using its |
12 | | IME payments (Worksheet E Part A, Line 29, Column 1) |
13 | | multiplied by the percentage that its Medicaid days |
14 | | (Worksheet S3 Part I, Column 7, Lines 2, 3, 4, 14, 16-18, |
15 | | and 32) comprise of its Medicare days (Worksheet S3 Part |
16 | | I, Column 6, Lines 2, 3, 4, 14, and 16-18). |
17 | | (4) For each hospital, its annualized Medicaid Intern |
18 | | Resident Cost and its annualized Medicaid IME payment are |
19 | | summed, and, except as capped at 120% of the average cost |
20 | | per intern and resident for all qualifying hospitals as |
21 | | calculated under this paragraph, is multiplied by 22.6% to |
22 | | determine the hospital's final graduate medical education |
23 | | payment. Each hospital's average cost per intern and |
24 | | resident shall be calculated by summing its total |
25 | | annualized Medicaid Intern Resident Cost plus its |
26 | | annualized Medicaid IME payment and dividing that amount |
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1 | | by the hospital's total Full Time Equivalent Residents and |
2 | | Interns. If the hospital's average per intern and resident |
3 | | cost is greater than 120% of the same calculation for all |
4 | | qualifying hospitals, the hospital's per intern and |
5 | | resident cost shall be capped at 120% of the average cost |
6 | | for all qualifying hospitals. |
7 | | (d) Fee-for-service supplemental payments. Each Illinois |
8 | | hospital shall receive an annual payment equal to the amounts |
9 | | below, to be paid in 12 equal installments on or before the |
10 | | seventh State business day of each month, except that no |
11 | | payment shall be due within 30 days after the later of the date |
12 | | of notification of federal approval of the payment |
13 | | methodologies required under this Section or any waiver |
14 | | required under 42 CFR 433.68, at which time the sum of amounts |
15 | | required under this Section prior to the date of notification |
16 | | is due and payable. |
17 | | (1) For critical access hospitals, $385 per covered |
18 | | inpatient day contained in paid fee-for-service claims and |
19 | | $530 per paid fee-for-service outpatient claim for dates |
20 | | of service in Calendar Year 2019 in the Department's |
21 | | Enterprise Data Warehouse as of May 11, 2020. |
22 | | (2) For safety-net hospitals, $960 per covered |
23 | | inpatient day contained in paid fee-for-service claims and |
24 | | $625 per paid fee-for-service outpatient claim for dates |
25 | | of service in Calendar Year 2019 in the Department's |
26 | | Enterprise Data Warehouse as of May 11, 2020. |
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1 | | (3) For long term acute care hospitals, $295 per |
2 | | covered inpatient day contained in paid fee-for-service |
3 | | claims for dates of service in Calendar Year 2019 in the |
4 | | Department's Enterprise Data Warehouse as of May 11, 2020. |
5 | | (4) For freestanding psychiatric hospitals, $125 per |
6 | | covered inpatient day contained in paid fee-for-service |
7 | | claims and $130 per paid fee-for-service outpatient claim |
8 | | for dates of service in Calendar Year 2019 in the |
9 | | Department's Enterprise Data Warehouse as of May 11, 2020. |
10 | | (5) For freestanding rehabilitation hospitals, $355 |
11 | | per covered inpatient day contained in paid |
12 | | fee-for-service claims for dates of service in Calendar |
13 | | Year 2019 in the Department's Enterprise Data Warehouse as |
14 | | of May 11, 2020. |
15 | | (6) For all general acute care hospitals and high |
16 | | Medicaid hospitals as defined in subsection (f), $350 per |
17 | | covered inpatient day for dates of service in Calendar |
18 | | Year 2019 contained in paid fee-for-service claims and |
19 | | $620 per paid fee-for-service outpatient claim in the |
20 | | Department's Enterprise Data Warehouse as of May 11, 2020. |
21 | | (7) Alzheimer's treatment access payment. Each |
22 | | Illinois academic medical center or teaching hospital, as |
23 | | defined in Section 5-5e.2 of this Code, that is identified |
24 | | as the primary hospital affiliate of one of the Regional |
25 | | Alzheimer's Disease Assistance Centers, as designated by |
26 | | the Alzheimer's Disease Assistance Act and identified in |
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| | SB2017 Enrolled | - 396 - | LRB102 16155 CPF 22006 b |
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1 | | the Department of Public Health's Alzheimer's Disease |
2 | | State Plan dated December 2016, shall be paid an |
3 | | Alzheimer's treatment access payment equal to the product |
4 | | of the qualifying hospital's State Fiscal Year 2018 total |
5 | | inpatient fee-for-service days multiplied by the |
6 | | applicable Alzheimer's treatment rate of $226.30 for |
7 | | hospitals located in Cook County and $116.21 for hospitals |
8 | | located outside Cook County. |
9 | | (e) The Department shall require managed care |
10 | | organizations (MCOs) to make directed payments and |
11 | | pass-through payments according to this Section. Each calendar |
12 | | year, the Department shall require MCOs to pay the maximum |
13 | | amount out of these funds as allowed as pass-through payments |
14 | | under federal regulations. The Department shall require MCOs |
15 | | to make such pass-through payments as specified in this |
16 | | Section. The Department shall require the MCOs to pay the |
17 | | remaining amounts as directed Payments as specified in this |
18 | | Section. The Department shall issue payments to the |
19 | | Comptroller by the seventh business day of each month for all |
20 | | MCOs that are sufficient for MCOs to make the directed |
21 | | payments and pass-through payments according to this Section. |
22 | | The Department shall require the MCOs to make pass-through |
23 | | payments and directed payments using electronic funds |
24 | | transfers (EFT), if the hospital provides the information |
25 | | necessary to process such EFTs, in accordance with directions |
26 | | provided monthly by the Department, within 7 business days of |
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| | SB2017 Enrolled | - 397 - | LRB102 16155 CPF 22006 b |
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1 | | the date the funds are paid to the MCOs, as indicated by the |
2 | | "Paid Date" on the website of the Office of the Comptroller if |
3 | | the funds are paid by EFT and the MCOs have received directed |
4 | | payment instructions. If funds are not paid through the |
5 | | Comptroller by EFT, payment must be made within 7 business |
6 | | days of the date actually received by the MCO. The MCO will be |
7 | | considered to have paid the pass-through payments when the |
8 | | payment remittance number is generated or the date the MCO |
9 | | sends the check to the hospital, if EFT information is not |
10 | | supplied. If an MCO is late in paying a pass-through payment or |
11 | | directed payment as required under this Section (including any |
12 | | extensions granted by the Department), it shall pay a penalty, |
13 | | unless waived by the Department for reasonable cause, to the |
14 | | Department equal to 5% of the amount of the pass-through |
15 | | payment or directed payment not paid on or before the due date |
16 | | plus 5% of the portion thereof remaining unpaid on the last day |
17 | | of each 30-day period thereafter. Payments to MCOs that would |
18 | | be paid consistent with actuarial certification and enrollment |
19 | | in the absence of the increased capitation payments under this |
20 | | Section shall not be reduced as a consequence of payments made |
21 | | under this subsection. The Department shall publish and |
22 | | maintain on its website for a period of no less than 8 calendar |
23 | | quarters, the quarterly calculation of directed payments and |
24 | | pass-through payments owed to each hospital from each MCO. All |
25 | | calculations and reports shall be posted no later than the |
26 | | first day of the quarter for which the payments are to be |
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| | SB2017 Enrolled | - 398 - | LRB102 16155 CPF 22006 b |
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1 | | issued. |
2 | | (f)(1) For purposes of allocating the funds included in |
3 | | capitation payments to MCOs, Illinois hospitals shall be |
4 | | divided into the following classes as defined in |
5 | | administrative rules: |
6 | | (A) Critical access hospitals. |
7 | | (B) Safety-net hospitals, except that stand-alone |
8 | | children's hospitals that are not specialty children's |
9 | | hospitals will not be included. |
10 | | (C) Long term acute care hospitals. |
11 | | (D) Freestanding psychiatric hospitals. |
12 | | (E) Freestanding rehabilitation hospitals. |
13 | | (F) High Medicaid hospitals. As used in this Section, |
14 | | "high Medicaid hospital" means a general acute care |
15 | | hospital that is not a safety-net hospital or critical |
16 | | access hospital and that has a Medicaid Inpatient |
17 | | Utilization Rate above 30% or a hospital that had over |
18 | | 35,000 inpatient Medicaid days during the applicable |
19 | | period. For the period July 1, 2020 through December 31, |
20 | | 2020, the applicable period for the Medicaid Inpatient |
21 | | Utilization Rate (MIUR) is the rate year 2020 MIUR and for |
22 | | the number of inpatient days it is State fiscal year 2018. |
23 | | Beginning in calendar year 2021, the Department shall use |
24 | | the most recently determined MIUR, as defined in |
25 | | subsection (h) of Section 5-5.02, and for the inpatient |
26 | | day threshold, the State fiscal year ending 18 months |
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1 | | prior to the beginning of the calendar year. For purposes |
2 | | of calculating MIUR under this Section, children's |
3 | | hospitals and affiliated general acute care hospitals |
4 | | shall be considered a single hospital. |
5 | | (G) General acute care hospitals. As used under this |
6 | | Section, "general acute care hospitals" means all other |
7 | | Illinois hospitals not identified in subparagraphs (A) |
8 | | through (F). |
9 | | (2) Hospitals' qualification for each class shall be |
10 | | assessed prior to the beginning of each calendar year and the |
11 | | new class designation shall be effective January 1 of the next |
12 | | year. The Department shall publish by rule the process for |
13 | | establishing class determination. |
14 | | (g) Fixed pool directed payments. Beginning July 1, 2020, |
15 | | the Department shall issue payments to MCOs which shall be |
16 | | used to issue directed payments to qualified Illinois |
17 | | safety-net hospitals and critical access hospitals on a |
18 | | monthly basis in accordance with this subsection. Prior to the |
19 | | beginning of each Payout Quarter beginning July 1, 2020, the |
20 | | Department shall use encounter claims data from the |
21 | | Determination Quarter, accepted by the Department's Medicaid |
22 | | Management Information System for inpatient and outpatient |
23 | | services rendered by safety-net hospitals and critical access |
24 | | hospitals to determine a quarterly uniform per unit add-on for |
25 | | each hospital class. |
26 | | (1) Inpatient per unit add-on. A quarterly uniform per |
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| | SB2017 Enrolled | - 400 - | LRB102 16155 CPF 22006 b |
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1 | | diem add-on shall be derived by dividing the quarterly |
2 | | Inpatient Directed Payments Pool amount allocated to the |
3 | | applicable hospital class by the total inpatient days |
4 | | contained on all encounter claims received during the |
5 | | Determination Quarter, for all hospitals in the class. |
6 | | (A) Each hospital in the class shall have a |
7 | | quarterly inpatient directed payment calculated that |
8 | | is equal to the product of the number of inpatient days |
9 | | attributable to the hospital used in the calculation |
10 | | of the quarterly uniform class per diem add-on, |
11 | | multiplied by the calculated applicable quarterly |
12 | | uniform class per diem add-on of the hospital class. |
13 | | (B) Each hospital shall be paid 1/3 of its |
14 | | quarterly inpatient directed payment in each of the 3 |
15 | | months of the Payout Quarter, in accordance with |
16 | | directions provided to each MCO by the Department. |
17 | | (2) Outpatient per unit add-on. A quarterly uniform |
18 | | per claim add-on shall be derived by dividing the |
19 | | quarterly Outpatient Directed Payments Pool amount |
20 | | allocated to the applicable hospital class by the total |
21 | | outpatient encounter claims received during the |
22 | | Determination Quarter, for all hospitals in the class. |
23 | | (A) Each hospital in the class shall have a |
24 | | quarterly outpatient directed payment calculated that |
25 | | is equal to the product of the number of outpatient |
26 | | encounter claims attributable to the hospital used in |
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| | SB2017 Enrolled | - 401 - | LRB102 16155 CPF 22006 b |
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1 | | the calculation of the quarterly uniform class per |
2 | | claim add-on, multiplied by the calculated applicable |
3 | | quarterly uniform class per claim add-on of the |
4 | | hospital class. |
5 | | (B) Each hospital shall be paid 1/3 of its |
6 | | quarterly outpatient directed payment in each of the 3 |
7 | | months of the Payout Quarter, in accordance with |
8 | | directions provided to each MCO by the Department. |
9 | | (3) Each MCO shall pay each hospital the Monthly |
10 | | Directed Payment as identified by the Department on its |
11 | | quarterly determination report. |
12 | | (4) Definitions. As used in this subsection: |
13 | | (A) "Payout Quarter" means each 3 month calendar |
14 | | quarter, beginning July 1, 2020. |
15 | | (B) "Determination Quarter" means each 3 month |
16 | | calendar quarter, which ends 3 months prior to the |
17 | | first day of each Payout Quarter. |
18 | | (5) For the period July 1, 2020 through December 2020, |
19 | | the following amounts shall be allocated to the following |
20 | | hospital class directed payment pools for the quarterly |
21 | | development of a uniform per unit add-on: |
22 | | (A) $2,894,500 for hospital inpatient services for |
23 | | critical access hospitals. |
24 | | (B) $4,294,374 for hospital outpatient services |
25 | | for critical access hospitals. |
26 | | (C) $29,109,330 for hospital inpatient services |
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1 | | for safety-net hospitals. |
2 | | (D) $35,041,218 for hospital outpatient services |
3 | | for safety-net hospitals. |
4 | | (h) Fixed rate directed payments. Effective July 1, 2020, |
5 | | the Department shall issue payments to MCOs which shall be |
6 | | used to issue directed payments to Illinois hospitals not |
7 | | identified in paragraph (g) on a monthly basis. Prior to the |
8 | | beginning of each Payout Quarter beginning July 1, 2020, the |
9 | | Department shall use encounter claims data from the |
10 | | Determination Quarter, accepted by the Department's Medicaid |
11 | | Management Information System for inpatient and outpatient |
12 | | services rendered by hospitals in each hospital class |
13 | | identified in paragraph (f) and not identified in paragraph |
14 | | (g). For the period July 1, 2020 through December 2020, the |
15 | | Department shall direct MCOs to make payments as follows: |
16 | | (1) For general acute care hospitals an amount equal |
17 | | to $1,750 multiplied by the hospital's category of service |
18 | | 20 case mix index for the determination quarter multiplied |
19 | | by the hospital's total number of inpatient admissions for |
20 | | category of service 20 for the determination quarter. |
21 | | (2) For general acute care hospitals an amount equal |
22 | | to $160 multiplied by the hospital's category of service |
23 | | 21 case mix index for the determination quarter multiplied |
24 | | by the hospital's total number of inpatient admissions for |
25 | | category of service 21 for the determination quarter. |
26 | | (3) For general acute care hospitals an amount equal |
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1 | | to $80 multiplied by the hospital's category of service 22 |
2 | | case mix index for the determination quarter multiplied by |
3 | | the hospital's total number of inpatient admissions for |
4 | | category of service 22 for the determination quarter. |
5 | | (4) For general acute care hospitals an amount equal |
6 | | to $375 multiplied by the hospital's category of service |
7 | | 24 case mix index for the determination quarter multiplied |
8 | | by the hospital's total number of category of service 24 |
9 | | paid EAPG (EAPGs) for the determination quarter. |
10 | | (5) For general acute care hospitals an amount equal |
11 | | to $240 multiplied by the hospital's category of service |
12 | | 27 and 28 case mix index for the determination quarter |
13 | | multiplied by the hospital's total number of category of |
14 | | service 27 and 28 paid EAPGs for the determination |
15 | | quarter. |
16 | | (6) For general acute care hospitals an amount equal |
17 | | to $290 multiplied by the hospital's category of service |
18 | | 29 case mix index for the determination quarter multiplied |
19 | | by the hospital's total number of category of service 29 |
20 | | paid EAPGs for the determination quarter. |
21 | | (7) For high Medicaid hospitals an amount equal to |
22 | | $1,800 multiplied by the hospital's category of service 20 |
23 | | case mix index for the determination quarter multiplied by |
24 | | the hospital's total number of inpatient admissions for |
25 | | category of service 20 for the determination quarter. |
26 | | (8) For high Medicaid hospitals an amount equal to |
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1 | | $160 multiplied by the hospital's category of service 21 |
2 | | case mix index for the determination quarter multiplied by |
3 | | the hospital's total number of inpatient admissions for |
4 | | category of service 21 for the determination quarter. |
5 | | (9) For high Medicaid hospitals an amount equal to $80 |
6 | | multiplied by the hospital's category of service 22 case |
7 | | mix index for the determination quarter multiplied by the |
8 | | hospital's total number of inpatient admissions for |
9 | | category of service 22 for the determination quarter. |
10 | | (10) For high Medicaid hospitals an amount equal to |
11 | | $400 multiplied by the hospital's category of service 24 |
12 | | case mix index for the determination quarter multiplied by |
13 | | the hospital's total number of category of service 24 paid |
14 | | EAPG outpatient claims for the determination quarter. |
15 | | (11) For high Medicaid hospitals an amount equal to |
16 | | $240 multiplied by the hospital's category of service 27 |
17 | | and 28 case mix index for the determination quarter |
18 | | multiplied by the hospital's total number of category of |
19 | | service 27 and 28 paid EAPGs for the determination |
20 | | quarter. |
21 | | (12) For high Medicaid hospitals an amount equal to |
22 | | $290 multiplied by the hospital's category of service 29 |
23 | | case mix index for the determination quarter multiplied by |
24 | | the hospital's total number of category of service 29 paid |
25 | | EAPGs for the determination quarter. |
26 | | (13) For long term acute care hospitals the amount of |
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1 | | $495 multiplied by the hospital's total number of |
2 | | inpatient days for the determination quarter. |
3 | | (14) For psychiatric hospitals the amount of $210 |
4 | | multiplied by the hospital's total number of inpatient |
5 | | days for category of service 21 for the determination |
6 | | quarter. |
7 | | (15) For psychiatric hospitals the amount of $250 |
8 | | multiplied by the hospital's total number of outpatient |
9 | | claims for category of service 27 and 28 for the |
10 | | determination quarter. |
11 | | (16) For rehabilitation hospitals the amount of $410 |
12 | | multiplied by the hospital's total number of inpatient |
13 | | days for category of service 22 for the determination |
14 | | quarter. |
15 | | (17) For rehabilitation hospitals the amount of $100 |
16 | | multiplied by the hospital's total number of outpatient |
17 | | claims for category of service 29 for the determination |
18 | | quarter. |
19 | | (18) Each hospital shall be paid 1/3 of their |
20 | | quarterly inpatient and outpatient directed payment in |
21 | | each of the 3 months of the Payout Quarter, in accordance |
22 | | with directions provided to each MCO by the Department. |
23 | | (19) Each MCO shall pay each hospital the Monthly |
24 | | Directed Payment amount as identified by the Department on |
25 | | its quarterly determination report. |
26 | | Notwithstanding any other provision of this subsection, if |
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1 | | the Department determines that the actual total hospital |
2 | | utilization data that is used to calculate the fixed rate |
3 | | directed payments is substantially different than anticipated |
4 | | when the rates in this subsection were initially determined |
5 | | (for unforeseeable circumstances such as the COVID-19 |
6 | | pandemic), the Department may adjust the rates specified in |
7 | | this subsection so that the total directed payments |
8 | | approximate the total spending amount anticipated when the |
9 | | rates were initially established. |
10 | | Definitions. As used in this subsection: |
11 | | (A) "Payout Quarter" means each calendar quarter, |
12 | | beginning July 1, 2020. |
13 | | (B) "Determination Quarter" means each calendar |
14 | | quarter which ends 3 months prior to the first day of |
15 | | each Payout Quarter. |
16 | | (C) "Case mix index" means a hospital specific |
17 | | calculation. For inpatient claims the case mix index |
18 | | is calculated each quarter by summing the relative |
19 | | weight of all inpatient Diagnosis-Related Group (DRG) |
20 | | claims for a category of service in the applicable |
21 | | Determination Quarter and dividing the sum by the |
22 | | number of sum total of all inpatient DRG admissions |
23 | | for the category of service for the associated claims. |
24 | | The case mix index for outpatient claims is calculated |
25 | | each quarter by summing the relative weight of all |
26 | | paid EAPGs in the applicable Determination Quarter and |
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1 | | dividing the sum by the sum total of paid EAPGs for the |
2 | | associated claims. |
3 | | (i) Beginning January 1, 2021, the rates for directed |
4 | | payments shall be recalculated in order to spend the |
5 | | additional funds for directed payments that result from |
6 | | reduction in the amount of pass-through payments allowed under |
7 | | federal regulations. The additional funds for directed |
8 | | payments shall be allocated proportionally to each class of |
9 | | hospitals based on that class' proportion of services. |
10 | | (j) Pass-through payments. |
11 | | (1) For the period July 1, 2020 through December 31, |
12 | | 2020, the Department shall assign quarterly pass-through |
13 | | payments to each class of hospitals equal to one-fourth of |
14 | | the following annual allocations: |
15 | | (A) $390,487,095 to safety-net hospitals. |
16 | | (B) $62,553,886 to critical access hospitals. |
17 | | (C) $345,021,438 to high Medicaid hospitals. |
18 | | (D) $551,429,071 to general acute care hospitals. |
19 | | (E) $27,283,870 to long term acute care hospitals. |
20 | | (F) $40,825,444 to freestanding psychiatric |
21 | | hospitals. |
22 | | (G) $9,652,108 to freestanding rehabilitation |
23 | | hospitals. |
24 | | (2) The pass-through payments shall at a minimum |
25 | | ensure hospitals receive a total amount of monthly |
26 | | payments under this Section as received in calendar year |
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1 | | 2019 in accordance with this Article and paragraph (1) of |
2 | | subsection (d-5) of Section 14-12, exclusive of amounts |
3 | | received through payments referenced in subsection (b). |
4 | | (3) For the calendar year beginning January 1, 2021, |
5 | | and each calendar year thereafter, each hospital's |
6 | | pass-through payment amount shall be reduced |
7 | | proportionally to the reduction of all pass-through |
8 | | payments required by federal regulations. |
9 | | (k) At least 30 days prior to each calendar year, the |
10 | | Department shall notify each hospital of changes to the |
11 | | payment methodologies in this Section, including, but not |
12 | | limited to, changes in the fixed rate directed payment rates, |
13 | | the aggregate pass-through payment amount for all hospitals, |
14 | | and the hospital's pass-through payment amount for the |
15 | | upcoming calendar year. |
16 | | (l) Notwithstanding any other provisions of this Section, |
17 | | the Department may adopt rules to change the methodology for |
18 | | directed and pass-through payments as set forth in this |
19 | | Section, but only to the extent necessary to obtain federal |
20 | | approval of a necessary State Plan amendment or Directed |
21 | | Payment Preprint or to otherwise conform to federal law or |
22 | | federal regulation. |
23 | | (m) As used in this subsection, "managed care |
24 | | organization" or "MCO" means an entity which contracts with |
25 | | the Department to provide services where payment for medical |
26 | | services is made on a capitated basis, excluding contracted |
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1 | | entities for dual eligible or Department of Children and |
2 | | Family Services youth populations.
|
3 | | (n) In order to address the escalating infant mortality |
4 | | rates among minority communities in Illinois, the State shall, |
5 | | subject to appropriation, create a pool of funding of at least |
6 | | $50,000,000 annually to be disbursed among safety-net |
7 | | hospitals that maintain perinatal designation from the |
8 | | Department of Public Health. The funding shall be used to |
9 | | preserve or enhance OB/GYN services or other specialty |
10 | | services at the receiving hospital, with the distribution of |
11 | | funding to be established by rule and with consideration to |
12 | | perinatal hospitals with safe birthing levels and quality |
13 | | metrics for healthy mothers and babies. |
14 | | (o) In order to address the growing challenges of |
15 | | providing stable access to healthcare in rural Illinois, |
16 | | including perinatal services, behavioral healthcare including |
17 | | substance use disorder services (SUDs) and other specialty |
18 | | services, and to expand access to telehealth services among |
19 | | rural communities in Illinois, the Department of Healthcare |
20 | | and Family Services, subject to appropriation, shall |
21 | | administer a program to provide at least $10,000,000 in |
22 | | financial support annually to critical access hospitals for |
23 | | delivery of perinatal and OB/GYN services, behavioral |
24 | | healthcare including SUDS, other specialty services and |
25 | | telehealth services. The funding shall be used to preserve or |
26 | | enhance perinatal and OB/GYN services, behavioral healthcare |
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1 | | including SUDS, other specialty services, as well as the |
2 | | explanation of telehealth services by the receiving hospital, |
3 | | with the distribution of funding to be established by rule. |
4 | | (Source: P.A. 101-650, eff. 7-7-20; 102-4, eff. 4-27-21.)
|
5 | | (305 ILCS 5/5A-17) |
6 | | Sec. 5A-17. Recovery of payments; liens. |
7 | | (a) As a condition of receiving payments pursuant to |
8 | | subsections (d) and (k) of Section 5A-12.7 for State Fiscal |
9 | | Year 2021, a for-profit general acute care hospital that |
10 | | ceases to provide hospital services before July 1, 2021 and |
11 | | within 12 months of a change in the hospital's ownership |
12 | | status from not-for-profit to investor owned, shall be |
13 | | obligated to pay to the Department an amount equal to the |
14 | | payments received pursuant to subsections (d) and (k) of |
15 | | Section 5A-12.7 since the change in ownership status to the |
16 | | cessation of hospital services. The obligated amount shall be |
17 | | due immediately and must be paid to the Department within 10 |
18 | | days of ceasing to provide services or pursuant to a payment |
19 | | plan approved by the Department unless the hospital requests a |
20 | | hearing under paragraph (d) of this Section. The obligation |
21 | | under this Section shall not apply to a hospital that ceases to |
22 | | provide services under circumstances that include: |
23 | | implementation of a transformation project approved by the |
24 | | Department under subsection (d-5) of Section 14-12; |
25 | | emergencies as declared by federal, State, or local |
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1 | | government; actions approved or required by federal, State, or |
2 | | local government; actions taken in compliance with the |
3 | | Illinois Health Facilities Planning Act; or other |
4 | | circumstances beyond the control of the hospital provider or |
5 | | for the benefit of the community previously served by the |
6 | | hospital, as determined on a case-by-case basis by the |
7 | | Department. |
8 | | (a-5) For State Fiscal Year 2022, a general acute care |
9 | | hospital that ceases to provide hospital services before July |
10 | | 1, 2022 and within 12 months of a change in the hospital’s |
11 | | ownership status that was approved by the Health Facilities |
12 | | Services Review Board between March 1, 2021 and March 31, |
13 | | 2021, shall be obligated to pay to the Department an amount |
14 | | equal to the payments received in State Fiscal Year 2022 |
15 | | pursuant to subsections (d) and (k) of Section 5A-12.7 since |
16 | | the change in ownership status to the cessation of hospital |
17 | | services. The obligated amount shall be due immediately and |
18 | | must be paid to the Department within 30 days of ceasing to |
19 | | provide services or pursuant to a payment plan approved by the |
20 | | Department unless the hospital requests a proceeding under |
21 | | paragraph (b) of this Section. The obligation under this |
22 | | Section shall not apply to a hospital that ceases to provide |
23 | | services under circumstances that include: implementation of a |
24 | | transformation project approved by the Department under |
25 | | subsection (d-5) of Section 14-12; emergencies as declared by |
26 | | federal, State, or local government; actions approved or |
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1 | | required by federal, State, or local government; actions taken |
2 | | in compliance with the Illinois Health Facilities Planning |
3 | | Act; or other circumstances beyond the control of the hospital |
4 | | provider or for the benefit of the community previously served |
5 | | by the hospital, as determined on a case-by-case basis by the |
6 | | Department. |
7 | | (b) The Illinois Department shall administer and enforce |
8 | | this Section and collect the obligations imposed under this |
9 | | Section using procedures employed in its administration of |
10 | | this Code generally. The Illinois Department, its Director, |
11 | | and every hospital provider subject to this Section shall have |
12 | | the following powers, duties, and rights: |
13 | | (1) The Illinois Department may initiate either |
14 | | administrative or judicial proceedings, or both, to |
15 | | enforce the provisions of this Section. Administrative |
16 | | enforcement proceedings initiated hereunder shall be |
17 | | governed by the Illinois Department's administrative |
18 | | rules. Judicial enforcement proceedings initiated in |
19 | | accordance with this Section shall be governed by the |
20 | | rules of procedure applicable in the courts of this State. |
21 | | (2) No proceedings for collection, refund, credit, or |
22 | | other adjustment of an amount payable under this Section |
23 | | shall be issued more than 3 years after the due date of the |
24 | | obligation, except in the case of an extended period |
25 | | agreed to in writing by the Illinois Department and the |
26 | | hospital provider before the expiration of this limitation |
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1 | | period. |
2 | | (3) Any unpaid obligation under this Section shall |
3 | | become a lien upon the assets of the hospital. If any |
4 | | hospital provider sells or transfers the major part of any |
5 | | one or more of (i) the real property and improvements, |
6 | | (ii) the machinery and equipment, or (iii) the furniture |
7 | | or fixtures of any hospital that is subject to the |
8 | | provisions of this Section, the seller or transferor shall |
9 | | pay the Illinois Department the amount of any obligation |
10 | | due from it under this Section up to the date of the sale |
11 | | or transfer. If the seller or transferor fails to pay any |
12 | | amount due under this Section, the purchaser or transferee |
13 | | of such asset shall be liable for the amount of the |
14 | | obligation up to the amount of the reasonable value of the |
15 | | property acquired by the purchaser or transferee. The |
16 | | purchaser or transferee shall continue to be liable until |
17 | | the purchaser or transferee pays the full amount of the |
18 | | obligation up to the amount of the reasonable value of the |
19 | | property acquired by the purchaser or transferee or until |
20 | | the purchaser or transferee receives from the Illinois |
21 | | Department a certificate showing that such assessment, |
22 | | penalty, and interest have been paid or a certificate from |
23 | | the Illinois Department showing that no amount is due from |
24 | | the seller or transferor under this Section. |
25 | | (c) In addition to any other remedy provided for, the |
26 | | Illinois Department may collect an unpaid obligation by |
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1 | | withholding, as payment of the amount due, reimbursements or |
2 | | other amounts otherwise payable by the Illinois Department to |
3 | | the hospital provider.
|
4 | | (Source: P.A. 101-650, eff. 7-7-20.)
|
5 | | ARTICLE 11. EDGE CREDIT
|
6 | | Section 11-5. The Department of Commerce and Economic |
7 | | Opportunity Law of the
Civil Administrative Code of Illinois |
8 | | is amended by adding Section 605-1070 as follows:
|
9 | | (20 ILCS 605/605-1070 new) |
10 | | Sec. 605-1070. Rulemaking authority for EDGE Credit; |
11 | | sunset extensions for expiring credits; disaster declaration. |
12 | | The Department shall adopt rules, in consultation with the |
13 | | Department of Revenue, to identify any and all Economic |
14 | | Development for a Growing Economy (EDGE) tax credits that are |
15 | | earned, existing, and unused by a taxpayer in any tax year |
16 | | where there is a statewide COVID-19 public health emergency, |
17 | | as evidenced by an effective disaster declaration of the |
18 | | Governor covering all counties in the State. The rules adopted |
19 | | by the Department shall allow for the extension of credits, |
20 | | for at least 5 years and up to 10 years after the last |
21 | | statewide COVID-19 related disaster declaration has ended, |
22 | | that are earned, existing, or set to expire during a tax year |
23 | | where there is a statewide COVID-19 public health emergency as |
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1 | | evidenced by an effective disaster declaration of the Governor |
2 | | covering all counties. In order for a credit to be extended a |
3 | | taxpayer shall provide evidence, in a form prescribed by the |
4 | | Department, that the taxpayer was or will be unable to utilize |
5 | | credits due to the COVID-19 public health emergency.
|
6 | | Section 11-10. The Illinois Income Tax Act is amended by |
7 | | changing Section 211 as follows:
|
8 | | (35 ILCS 5/211)
|
9 | | Sec. 211. Economic Development for a Growing Economy Tax |
10 | | Credit. For tax years beginning on or after January 1, 1999, a |
11 | | Taxpayer
who has entered into an Agreement (including a New |
12 | | Construction EDGE Agreement) under the Economic Development |
13 | | for a Growing
Economy Tax Credit Act is entitled to a credit |
14 | | against the taxes imposed
under subsections (a) and (b) of |
15 | | Section 201 of this Act in an amount to be
determined in the |
16 | | Agreement. If the Taxpayer is a partnership or Subchapter
S |
17 | | corporation, the credit shall be allowed to the partners or |
18 | | shareholders in
accordance with the determination of income |
19 | | and distributive share of income
under Sections 702 and 704 |
20 | | and subchapter S of the Internal Revenue Code.
The Department, |
21 | | in cooperation with the Department
of Commerce and Economic |
22 | | Opportunity, shall prescribe rules to enforce and
administer |
23 | | the provisions of this Section. This Section is
exempt from |
24 | | the provisions of Section 250 of this Act.
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1 | | The credit shall be subject to the conditions set forth in
|
2 | | the Agreement and the following limitations:
|
3 | | (1) The tax credit shall not exceed the Incremental |
4 | | Income Tax
(as defined in Section 5-5 of the Economic |
5 | | Development for a Growing Economy
Tax Credit Act) with |
6 | | respect to the project; additionally, the New Construction |
7 | | EDGE Credit shall not exceed the New Construction EDGE |
8 | | Incremental Income Tax (as defined in Section 5-5 of the |
9 | | Economic Development for a Growing Economy Tax Credit |
10 | | Act).
|
11 | | (2) The amount of the credit allowed during the tax |
12 | | year plus the sum of
all amounts allowed in prior years |
13 | | shall not exceed 100% of the aggregate
amount expended by |
14 | | the Taxpayer during all prior tax years on approved costs
|
15 | | defined by Agreement.
|
16 | | (3) The amount of the credit shall be determined on an |
17 | | annual
basis. Except as applied in a carryover year |
18 | | pursuant to Section 211(4) of
this Act, the credit may not |
19 | | be applied against any State
income tax liability in more |
20 | | than 10 taxable
years; provided, however, that (i) an |
21 | | eligible business certified by the
Department of Commerce |
22 | | and Economic Opportunity under the Corporate Headquarters
|
23 | | Relocation Act may not
apply the credit against any of its |
24 | | State income tax liability in more than 15
taxable years
|
25 | | and (ii) credits allowed to that eligible business are |
26 | | subject to the
conditions
and requirements set forth in |
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1 | | Sections 5-35 and 5-45 of the Economic
Development for a |
2 | | Growing Economy Tax Credit Act and Section 5-51 as |
3 | | applicable to New Construction EDGE Credits.
|
4 | | (4) The credit may not exceed the amount of taxes |
5 | | imposed pursuant to
subsections (a) and (b) of Section 201 |
6 | | of this Act. Any credit
that is unused in the year the |
7 | | credit is computed may be carried forward and
applied to |
8 | | the tax liability of the 5 taxable years following the |
9 | | excess credit
year , except as otherwise provided under |
10 | | paragraph (4.5) of this Section . The credit shall be |
11 | | applied to the earliest year for which there is a
tax |
12 | | liability. If there are credits from more than one tax |
13 | | year that are
available to offset a liability, the earlier |
14 | | credit shall be applied first.
|
15 | | (4.5) The Department of Commerce and Economic |
16 | | Opportunity, in consultation with the Department of |
17 | | Revenue, shall adopt rules to extend the sunset of any |
18 | | earned, existing, or unused credit as provided for in |
19 | | Section 605-1055 of the Department of Commerce and |
20 | | Economic Opportunity Law of the
Civil Administrative Code |
21 | | of Illinois. |
22 | | (5) No credit shall be allowed with respect to any |
23 | | Agreement for any
taxable year ending after the |
24 | | Noncompliance Date. Upon receiving notification
by the |
25 | | Department of Commerce and Economic Opportunity of the |
26 | | noncompliance of a
Taxpayer with an Agreement, the |
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1 | | Department shall notify the Taxpayer that no
credit is |
2 | | allowed with respect to that Agreement for any taxable |
3 | | year ending
after the Noncompliance Date, as stated in |
4 | | such notification. If any credit
has been allowed with |
5 | | respect to an Agreement for a taxable year ending after
|
6 | | the Noncompliance Date for that Agreement, any refund paid |
7 | | to the
Taxpayer for that taxable year shall, to the extent |
8 | | of that credit allowed, be
an erroneous refund within the |
9 | | meaning of Section 912 of this Act.
|
10 | | (6) For purposes of this Section, the terms |
11 | | "Agreement", "Incremental
Income Tax", "New Construction |
12 | | EDGE Agreement", "New Construction EDGE Credit", "New |
13 | | Construction EDGE Incremental Income Tax", and |
14 | | "Noncompliance Date" have the same meaning as when used
in |
15 | | the Economic Development for a Growing Economy Tax Credit |
16 | | Act.
|
17 | | (Source: P.A. 101-9, eff. 6-5-19.)
|
18 | | Section 11-15. The Economic Development for a Growing |
19 | | Economy Tax Credit Act is amended by changing Section 5-45 as |
20 | | follows:
|
21 | | (35 ILCS 10/5-45)
|
22 | | Sec. 5-45. Amount and duration of the credit.
|
23 | | (a) The Department shall
determine the amount and
duration |
24 | | of the credit awarded under this Act. The duration of the
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1 | | credit may not exceed 10 taxable years.
The credit may be |
2 | | stated as
a percentage of the Incremental Income Tax |
3 | | attributable
to the applicant's project and may include a |
4 | | fixed dollar limitation.
|
5 | | (b) Notwithstanding subsection (a),
and except as the |
6 | | credit may be applied in a carryover year pursuant to Section
|
7 | | 211(4) of the Illinois Income Tax Act, the credit may be |
8 | | applied against the
State income tax liability in more than 10 |
9 | | taxable years but not in more than
15 taxable years for an |
10 | | eligible business
that (i) qualifies under this Act
and the |
11 | | Corporate Headquarters Relocation Act and has in fact |
12 | | undertaken a
qualifying project within the time frame |
13 | | specified by the Department of
Commerce and Economic |
14 | | Opportunity under that Act, and (ii) applies against its
State |
15 | | income tax liability, during the entire 15-year
period, no |
16 | | more than 60% of the maximum
credit per year that would |
17 | | otherwise be available under this Act.
|
18 | | (c) Nothing in this Section shall prevent the Department, |
19 | | in consultation with the Department of Revenue, from adopting |
20 | | rules to extend the sunset of any earned, existing, and unused |
21 | | tax credit or credits a taxpayer may be in possession of, as |
22 | | provided for in Section 605-1055 of the Department of Commerce |
23 | | and Economic Opportunity Law of the Civil Administrative Code |
24 | | of Illinois, notwithstanding the carry-forward provisions |
25 | | pursuant to paragraph (4) of Section 211 of the Illinois |
26 | | Income Tax Act. |
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1 | | (Source: P.A. 94-793, eff. 5-19-06.)
|
2 | | ARTICLE 12. PENSION CODE
|
3 | | Section 12-5. The Illinois Pension Code is amended by |
4 | | changing Sections 1-160, 15-155, 15-198, 16-133, 16-158, and |
5 | | 16-203 as follows:
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6 | | (40 ILCS 5/1-160)
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7 | | Sec. 1-160. Provisions applicable to new hires. |
8 | | (a) The provisions of this Section apply to a person who, |
9 | | on or after January 1, 2011, first becomes a member or a |
10 | | participant under any reciprocal retirement system or pension |
11 | | fund established under this Code, other than a retirement |
12 | | system or pension fund established under Article 2, 3, 4, 5, 6, |
13 | | 15 or 18 of this Code, notwithstanding any other provision of |
14 | | this Code to the contrary, but do not apply to any self-managed |
15 | | plan established under this Code, to any person with respect |
16 | | to service as a sheriff's law enforcement employee under |
17 | | Article 7, or to any participant of the retirement plan |
18 | | established under Section 22-101. Notwithstanding anything to |
19 | | the contrary in this Section, for purposes of this Section, a |
20 | | person who participated in a retirement system under Article |
21 | | 15 prior to January 1, 2011 shall be deemed a person who first |
22 | | became a member or participant prior to January 1, 2011 under |
23 | | any retirement system or pension fund subject to this Section. |
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1 | | The changes made to this Section by Public Act 98-596 are a |
2 | | clarification of existing law and are intended to be |
3 | | retroactive to January 1, 2011 (the effective date of Public |
4 | | Act 96-889), notwithstanding the provisions of Section 1-103.1 |
5 | | of this Code. |
6 | | This Section does not apply to a person who first becomes a |
7 | | noncovered employee under Article 14 on or after the |
8 | | implementation date of the plan created under Section 1-161 |
9 | | for that Article, unless that person elects under subsection |
10 | | (b) of Section 1-161 to instead receive the benefits provided |
11 | | under this Section and the applicable provisions of that |
12 | | Article. |
13 | | This Section does not apply to a person who first becomes a |
14 | | member or participant under Article 16 on or after the |
15 | | implementation date of the plan created under Section 1-161 |
16 | | for that Article, unless that person elects under subsection |
17 | | (b) of Section 1-161 to instead receive the benefits provided |
18 | | under this Section and the applicable provisions of that |
19 | | Article. |
20 | | This Section does not apply to a person who elects under |
21 | | subsection (c-5) of Section 1-161 to receive the benefits |
22 | | under Section 1-161. |
23 | | This Section does not apply to a person who first becomes a |
24 | | member or participant of an affected pension fund on or after 6 |
25 | | months after the resolution or ordinance date, as defined in |
26 | | Section 1-162, unless that person elects under subsection (c) |
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1 | | of Section 1-162 to receive the benefits provided under this |
2 | | Section and the applicable provisions of the Article under |
3 | | which he or she is a member or participant. |
4 | | (b) "Final average salary" means , except as otherwise |
5 | | provided in this subsection, the average monthly (or annual) |
6 | | salary obtained by dividing the total salary or earnings |
7 | | calculated under the Article applicable to the member or |
8 | | participant during the 96 consecutive months (or 8 consecutive |
9 | | years) of service within the last 120 months (or 10 years) of |
10 | | service in which the total salary or earnings calculated under |
11 | | the applicable Article was the highest by the number of months |
12 | | (or years) of service in that period. For the purposes of a |
13 | | person who first becomes a member or participant of any |
14 | | retirement system or pension fund to which this Section |
15 | | applies on or after January 1, 2011, in this Code, "final |
16 | | average salary" shall be substituted for the following: |
17 | | (1) In Article 7 (except for service as sheriff's law |
18 | | enforcement employees), "final rate of earnings". |
19 | | (2) In Articles 8, 9, 10, 11, and 12, "highest average |
20 | | annual salary for any 4 consecutive years within the last |
21 | | 10 years of service immediately preceding the date of |
22 | | withdrawal". |
23 | | (3) In Article 13, "average final salary". |
24 | | (4) In Article 14, "final average compensation". |
25 | | (5) In Article 17, "average salary". |
26 | | (6) In Section 22-207, "wages or salary received by |
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1 | | him at the date of retirement or discharge". |
2 | | A member of the Teachers' Retirement System of the State |
3 | | of Illinois who retires on or after June 1, 2021 and for whom |
4 | | the 2020-2021 school year is used in the calculation of the |
5 | | member's final average salary shall use the higher of the |
6 | | following for the purpose of determining the member's final |
7 | | average salary: |
8 | | (A) the amount otherwise calculated under the first |
9 | | paragraph of this subsection; or |
10 | | (B) an amount calculated by the Teachers' Retirement |
11 | | System of the State of Illinois using the average of the |
12 | | monthly (or annual) salary obtained by dividing the total |
13 | | salary or earnings calculated under Article 16 applicable |
14 | | to the member or participant during the 96 months (or 8 |
15 | | years) of service within the last 120 months (or 10 years) |
16 | | of service in which the total salary or earnings |
17 | | calculated under the Article was the highest by the number |
18 | | of months (or years) of service in that period. |
19 | | (b-5) Beginning on January 1, 2011, for all purposes under |
20 | | this Code (including without limitation the calculation of |
21 | | benefits and employee contributions), the annual earnings, |
22 | | salary, or wages (based on the plan year) of a member or |
23 | | participant to whom this Section applies shall not exceed |
24 | | $106,800; however, that amount shall annually thereafter be |
25 | | increased by the lesser of (i) 3% of that amount, including all |
26 | | previous adjustments, or (ii) one-half the annual unadjusted |
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1 | | percentage increase (but not less than zero) in the consumer |
2 | | price index-u
for the 12 months ending with the September |
3 | | preceding each November 1, including all previous adjustments. |
4 | | For the purposes of this Section, "consumer price index-u" |
5 | | means
the index published by the Bureau of Labor Statistics of |
6 | | the United States
Department of Labor that measures the |
7 | | average change in prices of goods and
services purchased by |
8 | | all urban consumers, United States city average, all
items, |
9 | | 1982-84 = 100. The new amount resulting from each annual |
10 | | adjustment
shall be determined by the Public Pension Division |
11 | | of the Department of Insurance and made available to the |
12 | | boards of the retirement systems and pension funds by November |
13 | | 1 of each year. |
14 | | (c) A member or participant is entitled to a retirement
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15 | | annuity upon written application if he or she has attained age |
16 | | 67 (beginning January 1, 2015, age 65 with respect to service |
17 | | under Article 12 of this Code that is subject to this Section) |
18 | | and has at least 10 years of service credit and is otherwise |
19 | | eligible under the requirements of the applicable Article. |
20 | | A member or participant who has attained age 62 (beginning |
21 | | January 1, 2015, age 60 with respect to service under Article |
22 | | 12 of this Code that is subject to this Section) and has at |
23 | | least 10 years of service credit and is otherwise eligible |
24 | | under the requirements of the applicable Article may elect to |
25 | | receive the lower retirement annuity provided
in subsection |
26 | | (d) of this Section. |
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1 | | (c-5) A person who first becomes a member or a participant |
2 | | subject to this Section on or after July 6, 2017 (the effective |
3 | | date of Public Act 100-23), notwithstanding any other |
4 | | provision of this Code to the contrary, is entitled to a |
5 | | retirement annuity under Article 8 or Article 11 upon written |
6 | | application if he or she has attained age 65 and has at least |
7 | | 10 years of service credit and is otherwise eligible under the |
8 | | requirements of Article 8 or Article 11 of this Code, |
9 | | whichever is applicable. |
10 | | (d) The retirement annuity of a member or participant who |
11 | | is retiring after attaining age 62 (beginning January 1, 2015, |
12 | | age 60 with respect to service under Article 12 of this Code |
13 | | that is subject to this Section) with at least 10 years of |
14 | | service credit shall be reduced by one-half
of 1% for each full |
15 | | month that the member's age is under age 67 (beginning January |
16 | | 1, 2015, age 65 with respect to service under Article 12 of |
17 | | this Code that is subject to this Section). |
18 | | (d-5) The retirement annuity payable under Article 8 or |
19 | | Article 11 to an eligible person subject to subsection (c-5) |
20 | | of this Section who is retiring at age 60 with at least 10 |
21 | | years of service credit shall be reduced by one-half of 1% for |
22 | | each full month that the member's age is under age 65. |
23 | | (d-10) Each person who first became a member or |
24 | | participant under Article 8 or Article 11 of this Code on or |
25 | | after January 1, 2011 and prior to the effective date of this |
26 | | amendatory Act of the 100th General Assembly shall make an |
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1 | | irrevocable election either: |
2 | | (i) to be eligible for the reduced retirement age |
3 | | provided in subsections (c-5)
and (d-5) of this Section, |
4 | | the eligibility for which is conditioned upon the member |
5 | | or participant agreeing to the increases in employee |
6 | | contributions for age and service annuities provided in |
7 | | subsection (a-5) of Section 8-174 of this Code (for |
8 | | service under Article 8) or subsection (a-5) of Section |
9 | | 11-170 of this Code (for service under Article 11); or |
10 | | (ii) to not agree to item (i) of this subsection |
11 | | (d-10), in which case the member or participant shall |
12 | | continue to be subject to the retirement age provisions in |
13 | | subsections (c) and (d) of this Section and the employee |
14 | | contributions for age and service annuity as provided in |
15 | | subsection (a) of Section 8-174 of this Code (for service |
16 | | under Article 8) or subsection (a) of Section 11-170 of |
17 | | this Code (for service under Article 11). |
18 | | The election provided for in this subsection shall be made |
19 | | between October 1, 2017 and November 15, 2017. A person |
20 | | subject to this subsection who makes the required election |
21 | | shall remain bound by that election. A person subject to this |
22 | | subsection who fails for any reason to make the required |
23 | | election within the time specified in this subsection shall be |
24 | | deemed to have made the election under item (ii). |
25 | | (e) Any retirement annuity or supplemental annuity shall |
26 | | be subject to annual increases on the January 1 occurring |
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1 | | either on or after the attainment of age 67 (beginning January |
2 | | 1, 2015, age 65 with respect to service under Article 12 of |
3 | | this Code that is subject to this Section and beginning on the |
4 | | effective date of this amendatory Act of the 100th General |
5 | | Assembly, age 65 with respect to service under Article 8 or |
6 | | Article 11 for eligible persons who: (i) are subject to |
7 | | subsection (c-5) of this Section; or (ii) made the election |
8 | | under item (i) of subsection (d-10) of this Section) or the |
9 | | first anniversary of the annuity start date, whichever is |
10 | | later. Each annual increase shall be calculated at 3% or |
11 | | one-half the annual unadjusted percentage increase (but not |
12 | | less than zero) in the consumer price index-u for the 12 months |
13 | | ending with the September preceding each November 1, whichever |
14 | | is less, of the originally granted retirement annuity. If the |
15 | | annual unadjusted percentage change in the consumer price |
16 | | index-u for the 12 months ending with the September preceding |
17 | | each November 1 is zero or there is a decrease, then the |
18 | | annuity shall not be increased. |
19 | | For the purposes of Section 1-103.1 of this Code, the |
20 | | changes made to this Section by this amendatory Act of the |
21 | | 100th General Assembly are applicable without regard to |
22 | | whether the employee was in active service on or after the |
23 | | effective date of this amendatory Act of the 100th General |
24 | | Assembly. |
25 | | (f) The initial survivor's or widow's annuity of an |
26 | | otherwise eligible survivor or widow of a retired member or |
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1 | | participant who first became a member or participant on or |
2 | | after January 1, 2011 shall be in the amount of 66 2/3% of the |
3 | | retired member's or participant's retirement annuity at the |
4 | | date of death. In the case of the death of a member or |
5 | | participant who has not retired and who first became a member |
6 | | or participant on or after January 1, 2011, eligibility for a |
7 | | survivor's or widow's annuity shall be determined by the |
8 | | applicable Article of this Code. The initial benefit shall be |
9 | | 66 2/3% of the earned annuity without a reduction due to age. A |
10 | | child's annuity of an otherwise eligible child shall be in the |
11 | | amount prescribed under each Article if applicable. Any |
12 | | survivor's or widow's annuity shall be increased (1) on each |
13 | | January 1 occurring on or after the commencement of the |
14 | | annuity if
the deceased member died while receiving a |
15 | | retirement annuity or (2) in
other cases, on each January 1 |
16 | | occurring after the first anniversary
of the commencement of |
17 | | the annuity. Each annual increase shall be calculated at 3% or |
18 | | one-half the annual unadjusted percentage increase (but not |
19 | | less than zero) in the consumer price index-u for the 12 months |
20 | | ending with the September preceding each November 1, whichever |
21 | | is less, of the originally granted survivor's annuity. If the |
22 | | annual unadjusted percentage change in the consumer price |
23 | | index-u for the 12 months ending with the September preceding |
24 | | each November 1 is zero or there is a decrease, then the |
25 | | annuity shall not be increased. |
26 | | (g) The benefits in Section 14-110 apply only if the |
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1 | | person is a State policeman, a fire fighter in the fire |
2 | | protection service of a department, a conservation police |
3 | | officer, an investigator for the Secretary of State, an arson |
4 | | investigator, a Commerce Commission police officer, |
5 | | investigator for the Department of Revenue or the
Illinois |
6 | | Gaming Board, a security employee of the Department of |
7 | | Corrections or the Department of Juvenile Justice, or a |
8 | | security employee of the Department of Innovation and |
9 | | Technology, as those terms are defined in subsection (b) and |
10 | | subsection (c) of Section 14-110. A person who meets the |
11 | | requirements of this Section is entitled to an annuity |
12 | | calculated under the provisions of Section 14-110, in lieu of |
13 | | the regular or minimum retirement annuity, only if the person |
14 | | has withdrawn from service with not less than 20
years of |
15 | | eligible creditable service and has attained age 60, |
16 | | regardless of whether
the attainment of age 60 occurs while |
17 | | the person is
still in service. |
18 | | (h) If a person who first becomes a member or a participant |
19 | | of a retirement system or pension fund subject to this Section |
20 | | on or after January 1, 2011 is receiving a retirement annuity |
21 | | or retirement pension under that system or fund and becomes a |
22 | | member or participant under any other system or fund created |
23 | | by this Code and is employed on a full-time basis, except for |
24 | | those members or participants exempted from the provisions of |
25 | | this Section under subsection (a) of this Section, then the |
26 | | person's retirement annuity or retirement pension under that |
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1 | | system or fund shall be suspended during that employment. Upon |
2 | | termination of that employment, the person's retirement |
3 | | annuity or retirement pension payments shall resume and be |
4 | | recalculated if recalculation is provided for under the |
5 | | applicable Article of this Code. |
6 | | If a person who first becomes a member of a retirement |
7 | | system or pension fund subject to this Section on or after |
8 | | January 1, 2012 and is receiving a retirement annuity or |
9 | | retirement pension under that system or fund and accepts on a |
10 | | contractual basis a position to provide services to a |
11 | | governmental entity from which he or she has retired, then |
12 | | that person's annuity or retirement pension earned as an |
13 | | active employee of the employer shall be suspended during that |
14 | | contractual service. A person receiving an annuity or |
15 | | retirement pension under this Code shall notify the pension |
16 | | fund or retirement system from which he or she is receiving an |
17 | | annuity or retirement pension, as well as his or her |
18 | | contractual employer, of his or her retirement status before |
19 | | accepting contractual employment. A person who fails to submit |
20 | | such notification shall be guilty of a Class A misdemeanor and |
21 | | required to pay a fine of $1,000. Upon termination of that |
22 | | contractual employment, the person's retirement annuity or |
23 | | retirement pension payments shall resume and, if appropriate, |
24 | | be recalculated under the applicable provisions of this Code. |
25 | | (i) (Blank). |
26 | | (j) In the case of a conflict between the provisions of |
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1 | | this Section and any other provision of this Code, the |
2 | | provisions of this Section shall control.
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3 | | (Source: P.A. 100-23, eff. 7-6-17; 100-201, eff. 8-18-17; |
4 | | 100-563, eff. 12-8-17; 100-611, eff. 7-20-18; 100-1166, eff. |
5 | | 1-4-19; 101-610, eff. 1-1-20.)
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6 | | (40 ILCS 5/15-155) (from Ch. 108 1/2, par. 15-155)
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7 | | Sec. 15-155. Employer contributions.
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8 | | (a) The State of Illinois shall make contributions by |
9 | | appropriations of
amounts which, together with the other |
10 | | employer contributions from trust,
federal, and other funds, |
11 | | employee contributions, income from investments,
and other |
12 | | income of this System, will be sufficient to meet the cost of
|
13 | | maintaining and administering the System on a 90% funded basis |
14 | | in accordance
with actuarial recommendations.
|
15 | | The Board shall determine the amount of State |
16 | | contributions required for
each fiscal year on the basis of |
17 | | the actuarial tables and other assumptions
adopted by the |
18 | | Board and the recommendations of the actuary, using the |
19 | | formula
in subsection (a-1).
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20 | | (a-1) For State fiscal years 2012 through 2045, the |
21 | | minimum contribution
to the System to be made by the State for |
22 | | each fiscal year shall be an amount
determined by the System to |
23 | | be sufficient to bring the total assets of the
System up to 90% |
24 | | of the total actuarial liabilities of the System by the end of
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25 | | State fiscal year 2045. In making these determinations, the |
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1 | | required State
contribution shall be calculated each year as a |
2 | | level percentage of payroll
over the years remaining to and |
3 | | including fiscal year 2045 and shall be
determined under the |
4 | | projected unit credit actuarial cost method.
|
5 | | For each of State fiscal years 2018, 2019, and 2020, the |
6 | | State shall make an additional contribution to the System |
7 | | equal to 2% of the total payroll of each employee who is deemed |
8 | | to have elected the benefits under Section 1-161 or who has |
9 | | made the election under subsection (c) of Section 1-161. |
10 | | A change in an actuarial or investment assumption that |
11 | | increases or
decreases the required State contribution and |
12 | | first
applies in State fiscal year 2018 or thereafter shall be
|
13 | | implemented in equal annual amounts over a 5-year period
|
14 | | beginning in the State fiscal year in which the actuarial
|
15 | | change first applies to the required State contribution. |
16 | | A change in an actuarial or investment assumption that |
17 | | increases or
decreases the required State contribution and |
18 | | first
applied to the State contribution in fiscal year 2014, |
19 | | 2015, 2016, or 2017 shall be
implemented: |
20 | | (i) as already applied in State fiscal years before |
21 | | 2018; and |
22 | | (ii) in the portion of the 5-year period beginning in |
23 | | the State fiscal year in which the actuarial
change first |
24 | | applied that occurs in State fiscal year 2018 or |
25 | | thereafter, by calculating the change in equal annual |
26 | | amounts over that 5-year period and then implementing it |
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1 | | at the resulting annual rate in each of the remaining |
2 | | fiscal years in that 5-year period. |
3 | | For State fiscal years 1996 through 2005, the State |
4 | | contribution to
the System, as a percentage of the applicable |
5 | | employee payroll, shall be
increased in equal annual |
6 | | increments so that by State fiscal year 2011, the
State is |
7 | | contributing at the rate required under this Section.
|
8 | | Notwithstanding any other provision of this Article, the |
9 | | total required State
contribution for State fiscal year 2006 |
10 | | is $166,641,900.
|
11 | | Notwithstanding any other provision of this Article, the |
12 | | total required State
contribution for State fiscal year 2007 |
13 | | is $252,064,100.
|
14 | | For each of State fiscal years 2008 through 2009, the |
15 | | State contribution to
the System, as a percentage of the |
16 | | applicable employee payroll, shall be
increased in equal |
17 | | annual increments from the required State contribution for |
18 | | State fiscal year 2007, so that by State fiscal year 2011, the
|
19 | | State is contributing at the rate otherwise required under |
20 | | this Section.
|
21 | | Notwithstanding any other provision of this Article, the |
22 | | total required State contribution for State fiscal year 2010 |
23 | | is $702,514,000 and shall be made from the State Pensions Fund |
24 | | and proceeds of bonds sold in fiscal year 2010 pursuant to |
25 | | Section 7.2 of the General Obligation Bond Act, less (i) the |
26 | | pro rata share of bond sale expenses determined by the |
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1 | | System's share of total bond proceeds, (ii) any amounts |
2 | | received from the General Revenue Fund in fiscal year 2010, |
3 | | (iii) any reduction in bond proceeds due to the issuance of |
4 | | discounted bonds, if applicable. |
5 | | Notwithstanding any other provision of this Article, the
|
6 | | total required State contribution for State fiscal year 2011 |
7 | | is
the amount recertified by the System on or before April 1, |
8 | | 2011 pursuant to Section 15-165 and shall be made from the |
9 | | State Pensions Fund and
proceeds of bonds sold in fiscal year |
10 | | 2011 pursuant to Section
7.2 of the General Obligation Bond |
11 | | Act, less (i) the pro rata
share of bond sale expenses |
12 | | determined by the System's share of
total bond proceeds, (ii) |
13 | | any amounts received from the General
Revenue Fund in fiscal |
14 | | year 2011, and (iii) any reduction in bond
proceeds due to the |
15 | | issuance of discounted bonds, if
applicable. |
16 | | Beginning in State fiscal year 2046, the minimum State |
17 | | contribution for
each fiscal year shall be the amount needed |
18 | | to maintain the total assets of
the System at 90% of the total |
19 | | actuarial liabilities of the System.
|
20 | | Amounts received by the System pursuant to Section 25 of |
21 | | the Budget Stabilization Act or Section 8.12 of the State |
22 | | Finance Act in any fiscal year do not reduce and do not |
23 | | constitute payment of any portion of the minimum State |
24 | | contribution required under this Article in that fiscal year. |
25 | | Such amounts shall not reduce, and shall not be included in the |
26 | | calculation of, the required State contributions under this |
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1 | | Article in any future year until the System has reached a |
2 | | funding ratio of at least 90%. A reference in this Article to |
3 | | the "required State contribution" or any substantially similar |
4 | | term does not include or apply to any amounts payable to the |
5 | | System under Section 25 of the Budget Stabilization Act. |
6 | | Notwithstanding any other provision of this Section, the |
7 | | required State
contribution for State fiscal year 2005 and for |
8 | | fiscal year 2008 and each fiscal year thereafter, as
|
9 | | calculated under this Section and
certified under Section |
10 | | 15-165, shall not exceed an amount equal to (i) the
amount of |
11 | | the required State contribution that would have been |
12 | | calculated under
this Section for that fiscal year if the |
13 | | System had not received any payments
under subsection (d) of |
14 | | Section 7.2 of the General Obligation Bond Act, minus
(ii) the |
15 | | portion of the State's total debt service payments for that |
16 | | fiscal
year on the bonds issued in fiscal year 2003 for the |
17 | | purposes of that Section 7.2, as determined
and certified by |
18 | | the Comptroller, that is the same as the System's portion of
|
19 | | the total moneys distributed under subsection (d) of Section |
20 | | 7.2 of the General
Obligation Bond Act. In determining this |
21 | | maximum for State fiscal years 2008 through 2010, however, the |
22 | | amount referred to in item (i) shall be increased, as a |
23 | | percentage of the applicable employee payroll, in equal |
24 | | increments calculated from the sum of the required State |
25 | | contribution for State fiscal year 2007 plus the applicable |
26 | | portion of the State's total debt service payments for fiscal |
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1 | | year 2007 on the bonds issued in fiscal year 2003 for the |
2 | | purposes of Section 7.2 of the General
Obligation Bond Act, so |
3 | | that, by State fiscal year 2011, the
State is contributing at |
4 | | the rate otherwise required under this Section.
|
5 | | (a-2) Beginning in fiscal year 2018, each employer under |
6 | | this Article shall pay to the System a required contribution |
7 | | determined as a percentage of projected payroll and sufficient |
8 | | to produce an annual amount equal to: |
9 | | (i) for each of fiscal years 2018, 2019, and 2020, the |
10 | | defined benefit normal cost of the defined benefit plan, |
11 | | less the employee contribution, for each employee of that |
12 | | employer who has elected or who is deemed to have elected |
13 | | the benefits under Section 1-161 or who has made the |
14 | | election under subsection (c) of Section 1-161; for fiscal |
15 | | year 2021 and each fiscal year thereafter, the defined |
16 | | benefit normal cost of the defined benefit plan, less the |
17 | | employee contribution, plus 2%, for each employee of that |
18 | | employer who has elected or who is deemed to have elected |
19 | | the benefits under Section 1-161 or who has made the |
20 | | election under subsection (c) of Section 1-161; plus |
21 | | (ii) the amount required for that fiscal year to |
22 | | amortize any unfunded actuarial accrued liability |
23 | | associated with the present value of liabilities |
24 | | attributable to the employer's account under Section |
25 | | 15-155.2, determined
as a level percentage of payroll over |
26 | | a 30-year rolling amortization period. |
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1 | | In determining contributions required under item (i) of |
2 | | this subsection, the System shall determine an aggregate rate |
3 | | for all employers, expressed as a percentage of projected |
4 | | payroll. |
5 | | In determining the contributions required under item (ii) |
6 | | of this subsection, the amount shall be computed by the System |
7 | | on the basis of the actuarial assumptions and tables used in |
8 | | the most recent actuarial valuation of the System that is |
9 | | available at the time of the computation. |
10 | | The contributions required under this subsection (a-2) |
11 | | shall be paid by an employer concurrently with that employer's |
12 | | payroll payment period. The State, as the actual employer of |
13 | | an employee, shall make the required contributions under this |
14 | | subsection. |
15 | | As used in this subsection, "academic year" means the |
16 | | 12-month period beginning September 1. |
17 | | (b) If an employee is paid from trust or federal funds, the |
18 | | employer
shall pay to the Board contributions from those funds |
19 | | which are
sufficient to cover the accruing normal costs on |
20 | | behalf of the employee.
However, universities having employees |
21 | | who are compensated out of local
auxiliary funds, income |
22 | | funds, or service enterprise funds are not required
to pay |
23 | | such contributions on behalf of those employees. The local |
24 | | auxiliary
funds, income funds, and service enterprise funds of |
25 | | universities shall not be
considered trust funds for the |
26 | | purpose of this Article, but funds of alumni
associations, |
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1 | | foundations, and athletic associations which are affiliated |
2 | | with
the universities included as employers under this Article |
3 | | and other employers
which do not receive State appropriations |
4 | | are considered to be trust funds for
the purpose of this |
5 | | Article.
|
6 | | (b-1) The City of Urbana and the City of Champaign shall |
7 | | each make
employer contributions to this System for their |
8 | | respective firefighter
employees who participate in this |
9 | | System pursuant to subsection (h) of Section
15-107. The rate |
10 | | of contributions to be made by those municipalities shall
be |
11 | | determined annually by the Board on the basis of the actuarial |
12 | | assumptions
adopted by the Board and the recommendations of |
13 | | the actuary, and shall be
expressed as a percentage of salary |
14 | | for each such employee. The Board shall
certify the rate to the |
15 | | affected municipalities as soon as may be practical.
The |
16 | | employer contributions required under this subsection shall be |
17 | | remitted by
the municipality to the System at the same time and |
18 | | in the same manner as
employee contributions.
|
19 | | (c) Through State fiscal year 1995: The total employer |
20 | | contribution shall
be apportioned among the various funds of |
21 | | the State and other employers,
whether trust, federal, or |
22 | | other funds, in accordance with actuarial procedures
approved |
23 | | by the Board. State of Illinois contributions for employers |
24 | | receiving
State appropriations for personal services shall be |
25 | | payable from appropriations
made to the employers or to the |
26 | | System. The contributions for Class I
community colleges |
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1 | | covering earnings other than those paid from trust and
federal |
2 | | funds, shall be payable solely from appropriations to the |
3 | | Illinois
Community College Board or the System for employer |
4 | | contributions.
|
5 | | (d) Beginning in State fiscal year 1996, the required |
6 | | State contributions
to the System shall be appropriated |
7 | | directly to the System and shall be payable
through vouchers |
8 | | issued in accordance with subsection (c) of Section 15-165, |
9 | | except as provided in subsection (g).
|
10 | | (e) The State Comptroller shall draw warrants payable to |
11 | | the System upon
proper certification by the System or by the |
12 | | employer in accordance with the
appropriation laws and this |
13 | | Code.
|
14 | | (f) Normal costs under this Section means liability for
|
15 | | pensions and other benefits which accrues to the System |
16 | | because of the
credits earned for service rendered by the |
17 | | participants during the
fiscal year and expenses of |
18 | | administering the System, but shall not
include the principal |
19 | | of or any redemption premium or interest on any bonds
issued by |
20 | | the Board or any expenses incurred or deposits required in
|
21 | | connection therewith.
|
22 | | (g) If June 4, 2018 (Public Act 100-587) the amount of a |
23 | | participant's earnings for any academic year used to determine |
24 | | the final rate of earnings, determined on a full-time |
25 | | equivalent basis, exceeds the amount of his or her earnings |
26 | | with the same employer for the previous academic year, |
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1 | | determined on a full-time equivalent basis, by more than 6%, |
2 | | the participant's employer shall pay to the System, in |
3 | | addition to all other payments required under this Section and |
4 | | in accordance with guidelines established by the System, the |
5 | | present value of the increase in benefits resulting from the |
6 | | portion of the increase in earnings that is in excess of 6%. |
7 | | This present value shall be computed by the System on the basis |
8 | | of the actuarial assumptions and tables used in the most |
9 | | recent actuarial valuation of the System that is available at |
10 | | the time of the computation. The System may require the |
11 | | employer to provide any pertinent information or |
12 | | documentation. |
13 | | Whenever it determines that a payment is or may be |
14 | | required under this subsection (g), the System shall calculate |
15 | | the amount of the payment and bill the employer for that |
16 | | amount. The bill shall specify the calculations used to |
17 | | determine the amount due. If the employer disputes the amount |
18 | | of the bill, it may, within 30 days after receipt of the bill, |
19 | | apply to the System in writing for a recalculation. The |
20 | | application must specify in detail the grounds of the dispute |
21 | | and, if the employer asserts that the calculation is subject |
22 | | to subsection (h) , (h-5), or (i) of this Section, must include |
23 | | an affidavit setting forth and attesting to all facts within |
24 | | the employer's knowledge that are pertinent to the |
25 | | applicability of that subsection. Upon receiving a timely |
26 | | application for recalculation, the System shall review the |
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1 | | application and, if appropriate, recalculate the amount due.
|
2 | | The employer contributions required under this subsection |
3 | | (g) may be paid in the form of a lump sum within 90 days after |
4 | | receipt of the bill. If the employer contributions are not |
5 | | paid within 90 days after receipt of the bill, then interest |
6 | | will be charged at a rate equal to the System's annual |
7 | | actuarially assumed rate of return on investment compounded |
8 | | annually from the 91st day after receipt of the bill. Payments |
9 | | must be concluded within 3 years after the employer's receipt |
10 | | of the bill. |
11 | | When assessing payment for any amount due under this |
12 | | subsection (g), the System shall include earnings, to the |
13 | | extent not established by a participant under Section |
14 | | 15-113.11 or 15-113.12, that would have been paid to the |
15 | | participant had the participant not taken (i) periods of |
16 | | voluntary or involuntary furlough occurring on or after July |
17 | | 1, 2015 and on or before June 30, 2017 or (ii) periods of |
18 | | voluntary pay reduction in lieu of furlough occurring on or |
19 | | after July 1, 2015 and on or before June 30, 2017. Determining |
20 | | earnings that would have been paid to a participant had the |
21 | | participant not taken periods of voluntary or involuntary |
22 | | furlough or periods of voluntary pay reduction shall be the |
23 | | responsibility of the employer, and shall be reported in a |
24 | | manner prescribed by the System. |
25 | | This subsection (g) does not apply to (1) Tier 2 hybrid |
26 | | plan members and (2) Tier 2 defined benefit members who first |
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1 | | participate under this Article on or after the implementation |
2 | | date of the Optional Hybrid Plan. |
3 | | (g-1) (Blank). June 4, 2018 (Public Act 100-587) |
4 | | (h) This subsection (h) applies only to payments made or |
5 | | salary increases given on or after June 1, 2005 but before July |
6 | | 1, 2011. The changes made by Public Act 94-1057 shall not |
7 | | require the System to refund any payments received before July |
8 | | 31, 2006 (the effective date of Public Act 94-1057). |
9 | | When assessing payment for any amount due under subsection |
10 | | (g), the System shall exclude earnings increases paid to |
11 | | participants under contracts or collective bargaining |
12 | | agreements entered into, amended, or renewed before June 1, |
13 | | 2005.
|
14 | | When assessing payment for any amount due under subsection |
15 | | (g), the System shall exclude earnings increases paid to a |
16 | | participant at a time when the participant is 10 or more years |
17 | | from retirement eligibility under Section 15-135.
|
18 | | When assessing payment for any amount due under subsection |
19 | | (g), the System shall exclude earnings increases resulting |
20 | | from overload work, including a contract for summer teaching, |
21 | | or overtime when the employer has certified to the System, and |
22 | | the System has approved the certification, that: (i) in the |
23 | | case of overloads (A) the overload work is for the sole purpose |
24 | | of academic instruction in excess of the standard number of |
25 | | instruction hours for a full-time employee occurring during |
26 | | the academic year that the overload is paid and (B) the |
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1 | | earnings increases are equal to or less than the rate of pay |
2 | | for academic instruction computed using the participant's |
3 | | current salary rate and work schedule; and (ii) in the case of |
4 | | overtime, the overtime was necessary for the educational |
5 | | mission. |
6 | | When assessing payment for any amount due under subsection |
7 | | (g), the System shall exclude any earnings increase resulting |
8 | | from (i) a promotion for which the employee moves from one |
9 | | classification to a higher classification under the State |
10 | | Universities Civil Service System, (ii) a promotion in |
11 | | academic rank for a tenured or tenure-track faculty position, |
12 | | or (iii) a promotion that the Illinois Community College Board |
13 | | has recommended in accordance with subsection (k) of this |
14 | | Section. These earnings increases shall be excluded only if |
15 | | the promotion is to a position that has existed and been filled |
16 | | by a member for no less than one complete academic year and the |
17 | | earnings increase as a result of the promotion is an increase |
18 | | that results in an amount no greater than the average salary |
19 | | paid for other similar positions. |
20 | | (h-5) When assessing payment for any amount due under |
21 | | subsection (g), the System shall exclude any earnings increase |
22 | | resulting from overload work performed in an academic year |
23 | | subsequent to an academic year in which the employer was |
24 | | unable to offer or allow to be conducted overload work due to |
25 | | an emergency declaration limiting such activities. |
26 | | (i) When assessing payment for any amount due under |
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1 | | subsection (g), the System shall exclude any salary increase |
2 | | described in subsection (h) of this Section given on or after |
3 | | July 1, 2011 but before July 1, 2014 under a contract or |
4 | | collective bargaining agreement entered into, amended, or |
5 | | renewed on or after June 1, 2005 but before July 1, 2011. |
6 | | Notwithstanding any other provision of this Section, any |
7 | | payments made or salary increases given after June 30, 2014 |
8 | | shall be used in assessing payment for any amount due under |
9 | | subsection (g) of this Section.
|
10 | | (j) The System shall prepare a report and file copies of |
11 | | the report with the Governor and the General Assembly by |
12 | | January 1, 2007 that contains all of the following |
13 | | information: |
14 | | (1) The number of recalculations required by the |
15 | | changes made to this Section by Public Act 94-1057 for |
16 | | each employer. |
17 | | (2) The dollar amount by which each employer's |
18 | | contribution to the System was changed due to |
19 | | recalculations required by Public Act 94-1057. |
20 | | (3) The total amount the System received from each |
21 | | employer as a result of the changes made to this Section by |
22 | | Public Act 94-4. |
23 | | (4) The increase in the required State contribution |
24 | | resulting from the changes made to this Section by Public |
25 | | Act 94-1057. |
26 | | (j-5) For State fiscal years beginning on or after July 1, |
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1 | | 2017, if the amount of a participant's earnings for any State |
2 | | fiscal year exceeds the amount of the salary set by law for the |
3 | | Governor that is in effect on July 1 of that fiscal year, the |
4 | | participant's employer shall pay to the System, in addition to |
5 | | all other payments required under this Section and in |
6 | | accordance with guidelines established by the System, an |
7 | | amount determined by the System to be equal to the employer |
8 | | normal cost, as established by the System and expressed as a |
9 | | total percentage of payroll, multiplied by the amount of |
10 | | earnings in excess of the amount of the salary set by law for |
11 | | the Governor. This amount shall be computed by the System on |
12 | | the basis of the actuarial assumptions and tables used in the |
13 | | most recent actuarial valuation of the System that is |
14 | | available at the time of the computation. The System may |
15 | | require the employer to provide any pertinent information or |
16 | | documentation. |
17 | | Whenever it determines that a payment is or may be |
18 | | required under this subsection, the System shall calculate the |
19 | | amount of the payment and bill the employer for that amount. |
20 | | The bill shall specify the calculation used to determine the |
21 | | amount due. If the employer disputes the amount of the bill, it |
22 | | may, within 30 days after receipt of the bill, apply to the |
23 | | System in writing for a recalculation. The application must |
24 | | specify in detail the grounds of the dispute. Upon receiving a |
25 | | timely application for recalculation, the System shall review |
26 | | the application and, if appropriate, recalculate the amount |
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1 | | due. |
2 | | The employer contributions required under this subsection |
3 | | may be paid in the form of a lump sum within 90 days after |
4 | | issuance of the bill. If the employer contributions are not |
5 | | paid within 90 days after issuance of the bill, then interest |
6 | | will be charged at a rate equal to the System's annual |
7 | | actuarially assumed rate of return on investment compounded |
8 | | annually from the 91st day after issuance of the bill. All |
9 | | payments must be received within 3 years after issuance of the |
10 | | bill. If the employer fails to make complete payment, |
11 | | including applicable interest, within 3 years, then the System |
12 | | may, after giving notice to the employer, certify the |
13 | | delinquent amount to the State Comptroller, and the |
14 | | Comptroller shall thereupon deduct the certified delinquent |
15 | | amount from State funds payable to the employer and pay them |
16 | | instead to the System. |
17 | | This subsection (j-5) does not apply to a participant's |
18 | | earnings to the extent an employer pays the employer normal |
19 | | cost of such earnings. |
20 | | The changes made to this subsection (j-5) by Public Act |
21 | | 100-624 are intended to apply retroactively to July 6, 2017 |
22 | | (the effective date of Public Act 100-23). |
23 | | (k) The Illinois Community College Board shall adopt rules |
24 | | for recommending lists of promotional positions submitted to |
25 | | the Board by community colleges and for reviewing the |
26 | | promotional lists on an annual basis. When recommending |
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1 | | promotional lists, the Board shall consider the similarity of |
2 | | the positions submitted to those positions recognized for |
3 | | State universities by the State Universities Civil Service |
4 | | System. The Illinois Community College Board shall file a copy |
5 | | of its findings with the System. The System shall consider the |
6 | | findings of the Illinois Community College Board when making |
7 | | determinations under this Section. The System shall not |
8 | | exclude any earnings increases resulting from a promotion when |
9 | | the promotion was not submitted by a community college. |
10 | | Nothing in this subsection (k) shall require any community |
11 | | college to submit any information to the Community College |
12 | | Board.
|
13 | | (l) For purposes of determining the required State |
14 | | contribution to the System, the value of the System's assets |
15 | | shall be equal to the actuarial value of the System's assets, |
16 | | which shall be calculated as follows: |
17 | | As of June 30, 2008, the actuarial value of the System's |
18 | | assets shall be equal to the market value of the assets as of |
19 | | that date. In determining the actuarial value of the System's |
20 | | assets for fiscal years after June 30, 2008, any actuarial |
21 | | gains or losses from investment return incurred in a fiscal |
22 | | year shall be recognized in equal annual amounts over the |
23 | | 5-year period following that fiscal year. |
24 | | (m) For purposes of determining the required State |
25 | | contribution to the system for a particular year, the |
26 | | actuarial value of assets shall be assumed to earn a rate of |
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1 | | return equal to the system's actuarially assumed rate of |
2 | | return. |
3 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
4 | | 100-624, eff. 7-20-18; 101-10, eff. 6-5-19; 101-81, eff. |
5 | | 7-12-19; revised 8-6-19.)
|
6 | | (40 ILCS 5/15-198)
|
7 | | Sec. 15-198. Application and expiration of new benefit |
8 | | increases. |
9 | | (a) As used in this Section, "new benefit increase" means |
10 | | an increase in the amount of any benefit provided under this |
11 | | Article, or an expansion of the conditions of eligibility for |
12 | | any benefit under this Article, that results from an amendment |
13 | | to this Code that takes effect after June 1, 2005 (the |
14 | | effective date of Public Act 94-4). "New benefit increase", |
15 | | however, does not include any benefit increase resulting from |
16 | | the changes made to Article 1 or this Article by Public Act |
17 | | 100-23, Public Act 100-587, Public Act 100-769, Public Act |
18 | | 101-10, Public Act 101-610, or this amendatory Act of the |
19 | | 102nd General Assembly or this amendatory Act of the 101st |
20 | | General Assembly . |
21 | | (b) Notwithstanding any other provision of this Code or |
22 | | any subsequent amendment to this Code, every new benefit |
23 | | increase is subject to this Section and shall be deemed to be |
24 | | granted only in conformance with and contingent upon |
25 | | compliance with the provisions of this Section.
|
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1 | | (c) The Public Act enacting a new benefit increase must |
2 | | identify and provide for payment to the System of additional |
3 | | funding at least sufficient to fund the resulting annual |
4 | | increase in cost to the System as it accrues. |
5 | | Every new benefit increase is contingent upon the General |
6 | | Assembly providing the additional funding required under this |
7 | | subsection. The Commission on Government Forecasting and |
8 | | Accountability shall analyze whether adequate additional |
9 | | funding has been provided for the new benefit increase and |
10 | | shall report its analysis to the Public Pension Division of |
11 | | the Department of Insurance. A new benefit increase created by |
12 | | a Public Act that does not include the additional funding |
13 | | required under this subsection is null and void. If the Public |
14 | | Pension Division determines that the additional funding |
15 | | provided for a new benefit increase under this subsection is |
16 | | or has become inadequate, it may so certify to the Governor and |
17 | | the State Comptroller and, in the absence of corrective action |
18 | | by the General Assembly, the new benefit increase shall expire |
19 | | at the end of the fiscal year in which the certification is |
20 | | made.
|
21 | | (d) Every new benefit increase shall expire 5 years after |
22 | | its effective date or on such earlier date as may be specified |
23 | | in the language enacting the new benefit increase or provided |
24 | | under subsection (c). This does not prevent the General |
25 | | Assembly from extending or re-creating a new benefit increase |
26 | | by law. |
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1 | | (e) Except as otherwise provided in the language creating |
2 | | the new benefit increase, a new benefit increase that expires |
3 | | under this Section continues to apply to persons who applied |
4 | | and qualified for the affected benefit while the new benefit |
5 | | increase was in effect and to the affected beneficiaries and |
6 | | alternate payees of such persons, but does not apply to any |
7 | | other person, including, without limitation, a person who |
8 | | continues in service after the expiration date and did not |
9 | | apply and qualify for the affected benefit while the new |
10 | | benefit increase was in effect.
|
11 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
12 | | 100-769, eff. 8-10-18; 101-10, eff. 6-5-19; 101-81, eff. |
13 | | 7-12-19; 101-610, eff. 1-1-20.)
|
14 | | (40 ILCS 5/16-133) (from Ch. 108 1/2, par. 16-133)
|
15 | | (Text of Section WITHOUT the changes made by P.A. 98-599, |
16 | | which has been held unconstitutional)
|
17 | | Sec. 16-133. Retirement annuity; amount.
|
18 | | (a) The amount of the retirement annuity shall be (i) in |
19 | | the case of a person who first became a teacher under this |
20 | | Article before July 1, 2005, the larger of the
amounts |
21 | | determined under paragraphs (A) and (B) below, or (ii) in the |
22 | | case of a person who first becomes a teacher under this Article |
23 | | on or after July 1, 2005, the amount determined under the |
24 | | applicable provisions of paragraph (B):
|
25 | | (A) An amount consisting of the sum of the following:
|
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1 | | (1) An amount that can be provided on an |
2 | | actuarially equivalent basis
by the member's |
3 | | accumulated contributions at the time of retirement; |
4 | | and
|
5 | | (2) The sum of (i) the amount that can be provided |
6 | | on an actuarially
equivalent basis by the member's |
7 | | accumulated contributions representing
service prior |
8 | | to July 1, 1947, and (ii) the amount that can be |
9 | | provided on
an actuarially equivalent basis by the |
10 | | amount obtained by multiplying 1.4
times the member's |
11 | | accumulated contributions covering service subsequent |
12 | | to
June 30, 1947; and
|
13 | | (3) If there is prior service, 2 times the amount |
14 | | that would have been
determined under subparagraph (2) |
15 | | of paragraph (A) above on account of
contributions |
16 | | which would have been made during the period of prior |
17 | | service
creditable to the member had the System been |
18 | | in operation and had the
member made contributions at |
19 | | the contribution rate in effect prior to
July 1, 1947.
|
20 | | This paragraph (A) does not apply to a person who |
21 | | first becomes a teacher under this Article on or after |
22 | | July 1, 2005.
|
23 | | (B) An amount consisting of the greater of the |
24 | | following:
|
25 | | (1) For creditable service earned before July 1, |
26 | | 1998 that has not
been augmented under Section |
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1 | | 16-129.1: 1.67% of final average salary for
each of |
2 | | the first 10 years of creditable service, 1.90% of |
3 | | final average salary
for each year in excess of 10 but |
4 | | not exceeding 20, 2.10% of final average
salary for |
5 | | each year in excess of 20 but not exceeding 30, and |
6 | | 2.30% of final
average salary for each year in excess |
7 | | of 30; and
|
8 | | For creditable service earned on or after July 1, |
9 | | 1998 by a member who
has at least 24 years of |
10 | | creditable service on July 1, 1998 and who
does not |
11 | | elect to augment service under Section 16-129.1: 2.2% |
12 | | of final
average salary for each year of creditable |
13 | | service earned on or after July 1,
1998 but before the |
14 | | member reaches a total of 30 years of creditable |
15 | | service
and 2.3% of final average salary for each year |
16 | | of creditable service earned
on or after July 1, 1998 |
17 | | and after the member reaches a total of 30 years of
|
18 | | creditable service; and
|
19 | | For all other creditable service: 2.2% of final |
20 | | average salary
for each year of creditable service; or
|
21 | | (2) 1.5% of final average salary for each year of
|
22 | | creditable service plus the sum $7.50 for each of the |
23 | | first 20 years of
creditable service.
|
24 | | The amount of the retirement annuity determined under this |
25 | | paragraph (B)
shall be reduced by 1/2 of 1% for each month |
26 | | that the member is less than
age 60 at the time the |
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1 | | retirement annuity begins. However, this reduction
shall |
2 | | not apply (i) if the member has at least 35 years of |
3 | | creditable service,
or (ii) if the member retires on |
4 | | account of disability under Section 16-149.2
of this |
5 | | Article with at least 20 years of creditable service, or |
6 | | (iii) if
the member (1) has earned during the period |
7 | | immediately preceding the last
day of service at least one |
8 | | year of contributing creditable service as an
employee of |
9 | | a department as defined in Section 14-103.04, (2) has |
10 | | earned at
least 5 years of contributing creditable service |
11 | | as an employee of a department
as defined in Section |
12 | | 14-103.04, (3) retires on or after January 1, 2001, and
|
13 | | (4) retires having attained an age which, when added to |
14 | | the number of years of
his or her total creditable |
15 | | service, equals at least 85. Portions of years
shall be |
16 | | counted as decimal equivalents.
|
17 | | (b) For purposes of this Section, except as provided in |
18 | | subsection (b-5), final average salary shall be the
average |
19 | | salary for the highest 4 consecutive years within the last 10 |
20 | | years
of creditable service as determined under rules of the |
21 | | board. |
22 | | The minimum
final average salary shall be considered to |
23 | | be $2,400 per year.
|
24 | | In the determination of final average salary for members |
25 | | other than
elected officials and their appointees when such |
26 | | appointees are allowed by
statute, that part of a member's |
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1 | | salary for any year beginning after June
30, 1979 which |
2 | | exceeds the member's annual full-time salary rate with the
|
3 | | same employer for the preceding year by more than 20% shall be |
4 | | excluded.
The exclusion shall not apply in any year in which |
5 | | the member's creditable
earnings are less than 50% of the |
6 | | preceding year's mean salary for downstate
teachers as |
7 | | determined by the survey of school district salaries provided |
8 | | in
Section 2-3.103 of the School Code.
|
9 | | (b-5) A teacher who retires on or after June 1, 2021 and |
10 | | for whom the 2020-2021 school year is used in the calculation |
11 | | of the member's final average salary shall use the higher of |
12 | | the following for the purpose of determining the member's |
13 | | final average salary: |
14 | | (A) the amount otherwise calculated under subsection |
15 | | (b); or |
16 | | (B) an amount calculated by the System using the |
17 | | average salary for the 4 highest years within the last 10 |
18 | | years of creditable service as determined under the rules |
19 | | of the board. |
20 | | (c) In determining the amount of the retirement annuity |
21 | | under paragraph
(B) of this Section, a fractional year shall |
22 | | be granted proportional credit.
|
23 | | (d) The retirement annuity determined under paragraph (B) |
24 | | of this Section
shall be available only to members who render |
25 | | teaching service after July
1, 1947 for which member |
26 | | contributions are required, and to annuitants who
re-enter |
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1 | | under the provisions of Section 16-150.
|
2 | | (e) The maximum retirement annuity provided under |
3 | | paragraph (B) of this
Section shall be 75% of final average |
4 | | salary.
|
5 | | (f) A member retiring after the effective date of this |
6 | | amendatory Act
of 1998 shall receive a pension equal to 75% of |
7 | | final average salary if the
member is qualified to receive a |
8 | | retirement annuity equal to at least 74.6%
of final average |
9 | | salary under this Article or as proportional annuities under
|
10 | | Article 20 of this Code.
|
11 | | (Source: P.A. 94-4, eff. 6-1-05.)
|
12 | | (40 ILCS 5/16-158)
(from Ch. 108 1/2, par. 16-158)
|
13 | | Sec. 16-158. Contributions by State and other employing |
14 | | units.
|
15 | | (a) The State shall make contributions to the System by |
16 | | means of
appropriations from the Common School Fund and other |
17 | | State funds of amounts
which, together with other employer |
18 | | contributions, employee contributions,
investment income, and |
19 | | other income, will be sufficient to meet the cost of
|
20 | | maintaining and administering the System on a 90% funded basis |
21 | | in accordance
with actuarial recommendations.
|
22 | | The Board shall determine the amount of State |
23 | | contributions required for
each fiscal year on the basis of |
24 | | the actuarial tables and other assumptions
adopted by the |
25 | | Board and the recommendations of the actuary, using the |
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1 | | formula
in subsection (b-3).
|
2 | | (a-1) Annually, on or before November 15 until November |
3 | | 15, 2011, the Board shall certify to the
Governor the amount of |
4 | | the required State contribution for the coming fiscal
year. |
5 | | The certification under this subsection (a-1) shall include a |
6 | | copy of the actuarial recommendations
upon which it is based |
7 | | and shall specifically identify the System's projected State |
8 | | normal cost for that fiscal year.
|
9 | | On or before May 1, 2004, the Board shall recalculate and |
10 | | recertify to
the Governor the amount of the required State |
11 | | contribution to the System for
State fiscal year 2005, taking |
12 | | into account the amounts appropriated to and
received by the |
13 | | System under subsection (d) of Section 7.2 of the General
|
14 | | Obligation Bond Act.
|
15 | | On or before July 1, 2005, the Board shall recalculate and |
16 | | recertify
to the Governor the amount of the required State
|
17 | | contribution to the System for State fiscal year 2006, taking |
18 | | into account the changes in required State contributions made |
19 | | by Public Act 94-4.
|
20 | | On or before April 1, 2011, the Board shall recalculate |
21 | | and recertify to the Governor the amount of the required State |
22 | | contribution to the System for State fiscal year 2011, |
23 | | applying the changes made by Public Act 96-889 to the System's |
24 | | assets and liabilities as of June 30, 2009 as though Public Act |
25 | | 96-889 was approved on that date. |
26 | | (a-5) On or before November 1 of each year, beginning |
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1 | | November 1, 2012, the Board shall submit to the State Actuary, |
2 | | the Governor, and the General Assembly a proposed |
3 | | certification of the amount of the required State contribution |
4 | | to the System for the next fiscal year, along with all of the |
5 | | actuarial assumptions, calculations, and data upon which that |
6 | | proposed certification is based. On or before January 1 of |
7 | | each year, beginning January 1, 2013, the State Actuary shall |
8 | | issue a preliminary report concerning the proposed |
9 | | certification and identifying, if necessary, recommended |
10 | | changes in actuarial assumptions that the Board must consider |
11 | | before finalizing its certification of the required State |
12 | | contributions. On or before January 15, 2013 and each January |
13 | | 15 thereafter, the Board shall certify to the Governor and the |
14 | | General Assembly the amount of the required State contribution |
15 | | for the next fiscal year. The Board's certification must note |
16 | | any deviations from the State Actuary's recommended changes, |
17 | | the reason or reasons for not following the State Actuary's |
18 | | recommended changes, and the fiscal impact of not following |
19 | | the State Actuary's recommended changes on the required State |
20 | | contribution. |
21 | | (a-10) By November 1, 2017, the Board shall recalculate |
22 | | and recertify to the State Actuary, the Governor, and the |
23 | | General Assembly the amount of the State contribution to the |
24 | | System for State fiscal year 2018, taking into account the |
25 | | changes in required State contributions made by Public Act |
26 | | 100-23. The State Actuary shall review the assumptions and |
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1 | | valuations underlying the Board's revised certification and |
2 | | issue a preliminary report concerning the proposed |
3 | | recertification and identifying, if necessary, recommended |
4 | | changes in actuarial assumptions that the Board must consider |
5 | | before finalizing its certification of the required State |
6 | | contributions. The Board's final certification must note any |
7 | | deviations from the State Actuary's recommended changes, the |
8 | | reason or reasons for not following the State Actuary's |
9 | | recommended changes, and the fiscal impact of not following |
10 | | the State Actuary's recommended changes on the required State |
11 | | contribution. |
12 | | (a-15) On or after June 15, 2019, but no later than June |
13 | | 30, 2019, the Board shall recalculate and recertify to the |
14 | | Governor and the General Assembly the amount of the State |
15 | | contribution to the System for State fiscal year 2019, taking |
16 | | into account the changes in required State contributions made |
17 | | by Public Act 100-587. The recalculation shall be made using |
18 | | assumptions adopted by the Board for the original fiscal year |
19 | | 2019 certification. The monthly voucher for the 12th month of |
20 | | fiscal year 2019 shall be paid by the Comptroller after the |
21 | | recertification required pursuant to this subsection is |
22 | | submitted to the Governor, Comptroller, and General Assembly. |
23 | | The recertification submitted to the General Assembly shall be |
24 | | filed with the Clerk of the House of Representatives and the |
25 | | Secretary of the Senate in electronic form only, in the manner |
26 | | that the Clerk and the Secretary shall direct. |
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1 | | (b) Through State fiscal year 1995, the State |
2 | | contributions shall be
paid to the System in accordance with |
3 | | Section 18-7 of the School Code.
|
4 | | (b-1) Beginning in State fiscal year 1996, on the 15th day |
5 | | of each month,
or as soon thereafter as may be practicable, the |
6 | | Board shall submit vouchers
for payment of State contributions |
7 | | to the System, in a total monthly amount of
one-twelfth of the |
8 | | required annual State contribution certified under
subsection |
9 | | (a-1).
From March 5, 2004 (the
effective date of Public Act |
10 | | 93-665)
through June 30, 2004, the Board shall not submit |
11 | | vouchers for the
remainder of fiscal year 2004 in excess of the |
12 | | fiscal year 2004
certified contribution amount determined |
13 | | under this Section
after taking into consideration the |
14 | | transfer to the System
under subsection (a) of Section 6z-61 |
15 | | of the State Finance Act.
These vouchers shall be paid by the |
16 | | State Comptroller and
Treasurer by warrants drawn on the funds |
17 | | appropriated to the System for that
fiscal year.
|
18 | | If in any month the amount remaining unexpended from all |
19 | | other appropriations
to the System for the applicable fiscal |
20 | | year (including the appropriations to
the System under Section |
21 | | 8.12 of the State Finance Act and Section 1 of the
State |
22 | | Pension Funds Continuing Appropriation Act) is less than the |
23 | | amount
lawfully vouchered under this subsection, the |
24 | | difference shall be paid from the
Common School Fund under the |
25 | | continuing appropriation authority provided in
Section 1.1 of |
26 | | the State Pension Funds Continuing Appropriation Act.
|
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1 | | (b-2) Allocations from the Common School Fund apportioned |
2 | | to school
districts not coming under this System shall not be |
3 | | diminished or affected by
the provisions of this Article.
|
4 | | (b-3) For State fiscal years 2012 through 2045, the |
5 | | minimum contribution
to the System to be made by the State for |
6 | | each fiscal year shall be an amount
determined by the System to |
7 | | be sufficient to bring the total assets of the
System up to 90% |
8 | | of the total actuarial liabilities of the System by the end of
|
9 | | State fiscal year 2045. In making these determinations, the |
10 | | required State
contribution shall be calculated each year as a |
11 | | level percentage of payroll
over the years remaining to and |
12 | | including fiscal year 2045 and shall be
determined under the |
13 | | projected unit credit actuarial cost method.
|
14 | | For each of State fiscal years 2018, 2019, and 2020, the |
15 | | State shall make an additional contribution to the System |
16 | | equal to 2% of the total payroll of each employee who is deemed |
17 | | to have elected the benefits under Section 1-161 or who has |
18 | | made the election under subsection (c) of Section 1-161. |
19 | | A change in an actuarial or investment assumption that |
20 | | increases or
decreases the required State contribution and |
21 | | first
applies in State fiscal year 2018 or thereafter shall be
|
22 | | implemented in equal annual amounts over a 5-year period
|
23 | | beginning in the State fiscal year in which the actuarial
|
24 | | change first applies to the required State contribution. |
25 | | A change in an actuarial or investment assumption that |
26 | | increases or
decreases the required State contribution and |
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1 | | first
applied to the State contribution in fiscal year 2014, |
2 | | 2015, 2016, or 2017 shall be
implemented: |
3 | | (i) as already applied in State fiscal years before |
4 | | 2018; and |
5 | | (ii) in the portion of the 5-year period beginning in |
6 | | the State fiscal year in which the actuarial
change first |
7 | | applied that occurs in State fiscal year 2018 or |
8 | | thereafter, by calculating the change in equal annual |
9 | | amounts over that 5-year period and then implementing it |
10 | | at the resulting annual rate in each of the remaining |
11 | | fiscal years in that 5-year period. |
12 | | For State fiscal years 1996 through 2005, the State |
13 | | contribution to the
System, as a percentage of the applicable |
14 | | employee payroll, shall be increased
in equal annual |
15 | | increments so that by State fiscal year 2011, the State is
|
16 | | contributing at the rate required under this Section; except |
17 | | that in the
following specified State fiscal years, the State |
18 | | contribution to the System
shall not be less than the |
19 | | following indicated percentages of the applicable
employee |
20 | | payroll, even if the indicated percentage will produce a State
|
21 | | contribution in excess of the amount otherwise required under |
22 | | this subsection
and subsection (a), and notwithstanding any |
23 | | contrary certification made under
subsection (a-1) before May |
24 | | 27, 1998 (the effective date of Public Act 90-582):
10.02% in |
25 | | FY 1999;
10.77% in FY 2000;
11.47% in FY 2001;
12.16% in FY |
26 | | 2002;
12.86% in FY 2003; and
13.56% in FY 2004.
|
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1 | | Notwithstanding any other provision of this Article, the |
2 | | total required State
contribution for State fiscal year 2006 |
3 | | is $534,627,700.
|
4 | | Notwithstanding any other provision of this Article, the |
5 | | total required State
contribution for State fiscal year 2007 |
6 | | is $738,014,500.
|
7 | | For each of State fiscal years 2008 through 2009, the |
8 | | State contribution to
the System, as a percentage of the |
9 | | applicable employee payroll, shall be
increased in equal |
10 | | annual increments from the required State contribution for |
11 | | State fiscal year 2007, so that by State fiscal year 2011, the
|
12 | | State is contributing at the rate otherwise required under |
13 | | this Section.
|
14 | | Notwithstanding any other provision of this Article, the |
15 | | total required State contribution for State fiscal year 2010 |
16 | | is $2,089,268,000 and shall be made from the proceeds of bonds |
17 | | sold in fiscal year 2010 pursuant to Section 7.2 of the General |
18 | | Obligation Bond Act, less (i) the pro rata share of bond sale |
19 | | expenses determined by the System's share of total bond |
20 | | proceeds, (ii) any amounts received from the Common School |
21 | | Fund in fiscal year 2010, and (iii) any reduction in bond |
22 | | proceeds due to the issuance of discounted bonds, if |
23 | | applicable. |
24 | | Notwithstanding any other provision of this Article, the
|
25 | | total required State contribution for State fiscal year 2011 |
26 | | is
the amount recertified by the System on or before April 1, |
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1 | | 2011 pursuant to subsection (a-1) of this Section and shall be |
2 | | made from the proceeds of bonds
sold in fiscal year 2011 |
3 | | pursuant to Section 7.2 of the General
Obligation Bond Act, |
4 | | less (i) the pro rata share of bond sale
expenses determined by |
5 | | the System's share of total bond
proceeds, (ii) any amounts |
6 | | received from the Common School Fund
in fiscal year 2011, and |
7 | | (iii) any reduction in bond proceeds
due to the issuance of |
8 | | discounted bonds, if applicable. This amount shall include, in |
9 | | addition to the amount certified by the System, an amount |
10 | | necessary to meet employer contributions required by the State |
11 | | as an employer under paragraph (e) of this Section, which may |
12 | | also be used by the System for contributions required by |
13 | | paragraph (a) of Section 16-127. |
14 | | Beginning in State fiscal year 2046, the minimum State |
15 | | contribution for
each fiscal year shall be the amount needed |
16 | | to maintain the total assets of
the System at 90% of the total |
17 | | actuarial liabilities of the System.
|
18 | | Amounts received by the System pursuant to Section 25 of |
19 | | the Budget Stabilization Act or Section 8.12 of the State |
20 | | Finance Act in any fiscal year do not reduce and do not |
21 | | constitute payment of any portion of the minimum State |
22 | | contribution required under this Article in that fiscal year. |
23 | | Such amounts shall not reduce, and shall not be included in the |
24 | | calculation of, the required State contributions under this |
25 | | Article in any future year until the System has reached a |
26 | | funding ratio of at least 90%. A reference in this Article to |
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1 | | the "required State contribution" or any substantially similar |
2 | | term does not include or apply to any amounts payable to the |
3 | | System under Section 25 of the Budget Stabilization Act. |
4 | | Notwithstanding any other provision of this Section, the |
5 | | required State
contribution for State fiscal year 2005 and for |
6 | | fiscal year 2008 and each fiscal year thereafter, as
|
7 | | calculated under this Section and
certified under subsection |
8 | | (a-1), shall not exceed an amount equal to (i) the
amount of |
9 | | the required State contribution that would have been |
10 | | calculated under
this Section for that fiscal year if the |
11 | | System had not received any payments
under subsection (d) of |
12 | | Section 7.2 of the General Obligation Bond Act, minus
(ii) the |
13 | | portion of the State's total debt service payments for that |
14 | | fiscal
year on the bonds issued in fiscal year 2003 for the |
15 | | purposes of that Section 7.2, as determined
and certified by |
16 | | the Comptroller, that is the same as the System's portion of
|
17 | | the total moneys distributed under subsection (d) of Section |
18 | | 7.2 of the General
Obligation Bond Act. In determining this |
19 | | maximum for State fiscal years 2008 through 2010, however, the |
20 | | amount referred to in item (i) shall be increased, as a |
21 | | percentage of the applicable employee payroll, in equal |
22 | | increments calculated from the sum of the required State |
23 | | contribution for State fiscal year 2007 plus the applicable |
24 | | portion of the State's total debt service payments for fiscal |
25 | | year 2007 on the bonds issued in fiscal year 2003 for the |
26 | | purposes of Section 7.2 of the General
Obligation Bond Act, so |
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1 | | that, by State fiscal year 2011, the
State is contributing at |
2 | | the rate otherwise required under this Section.
|
3 | | (b-4) Beginning in fiscal year 2018, each employer under |
4 | | this Article shall pay to the System a required contribution |
5 | | determined as a percentage of projected payroll and sufficient |
6 | | to produce an annual amount equal to: |
7 | | (i) for each of fiscal years 2018, 2019, and 2020, the |
8 | | defined benefit normal cost of the defined benefit plan, |
9 | | less the employee contribution, for each employee of that |
10 | | employer who has elected or who is deemed to have elected |
11 | | the benefits under Section 1-161 or who has made the |
12 | | election under subsection (b) of Section 1-161; for fiscal |
13 | | year 2021 and each fiscal year thereafter, the defined |
14 | | benefit normal cost of the defined benefit plan, less the |
15 | | employee contribution, plus 2%, for each employee of that |
16 | | employer who has elected or who is deemed to have elected |
17 | | the benefits under Section 1-161 or who has made the |
18 | | election under subsection (b) of Section 1-161; plus |
19 | | (ii) the amount required for that fiscal year to |
20 | | amortize any unfunded actuarial accrued liability |
21 | | associated with the present value of liabilities |
22 | | attributable to the employer's account under Section |
23 | | 16-158.3, determined
as a level percentage of payroll over |
24 | | a 30-year rolling amortization period. |
25 | | In determining contributions required under item (i) of |
26 | | this subsection, the System shall determine an aggregate rate |
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1 | | for all employers, expressed as a percentage of projected |
2 | | payroll. |
3 | | In determining the contributions required under item (ii) |
4 | | of this subsection, the amount shall be computed by the System |
5 | | on the basis of the actuarial assumptions and tables used in |
6 | | the most recent actuarial valuation of the System that is |
7 | | available at the time of the computation. |
8 | | The contributions required under this subsection (b-4) |
9 | | shall be paid by an employer concurrently with that employer's |
10 | | payroll payment period. The State, as the actual employer of |
11 | | an employee, shall make the required contributions under this |
12 | | subsection. |
13 | | (c) Payment of the required State contributions and of all |
14 | | pensions,
retirement annuities, death benefits, refunds, and |
15 | | other benefits granted
under or assumed by this System, and |
16 | | all expenses in connection with the
administration and |
17 | | operation thereof, are obligations of the State.
|
18 | | If members are paid from special trust or federal funds |
19 | | which are
administered by the employing unit, whether school |
20 | | district or other
unit, the employing unit shall pay to the |
21 | | System from such
funds the full accruing retirement costs |
22 | | based upon that
service, which, beginning July 1, 2017, shall |
23 | | be at a rate, expressed as a percentage of salary, equal to the |
24 | | total employer's normal cost, expressed as a percentage of |
25 | | payroll, as determined by the System. Employer contributions, |
26 | | based on
salary paid to members from federal funds, may be |
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1 | | forwarded by the distributing
agency of the State of Illinois |
2 | | to the System prior to allocation, in an
amount determined in |
3 | | accordance with guidelines established by such
agency and the |
4 | | System. Any contribution for fiscal year 2015 collected as a |
5 | | result of the change made by Public Act 98-674 shall be |
6 | | considered a State contribution under subsection (b-3) of this |
7 | | Section.
|
8 | | (d) Effective July 1, 1986, any employer of a teacher as |
9 | | defined in
paragraph (8) of Section 16-106 shall pay the |
10 | | employer's normal cost
of benefits based upon the teacher's |
11 | | service, in addition to
employee contributions, as determined |
12 | | by the System. Such employer
contributions shall be forwarded |
13 | | monthly in accordance with guidelines
established by the |
14 | | System.
|
15 | | However, with respect to benefits granted under Section |
16 | | 16-133.4 or
16-133.5 to a teacher as defined in paragraph (8) |
17 | | of Section 16-106, the
employer's contribution shall be 12% |
18 | | (rather than 20%) of the member's
highest annual salary rate |
19 | | for each year of creditable service granted, and
the employer |
20 | | shall also pay the required employee contribution on behalf of
|
21 | | the teacher. For the purposes of Sections 16-133.4 and |
22 | | 16-133.5, a teacher
as defined in paragraph (8) of Section |
23 | | 16-106 who is serving in that capacity
while on leave of |
24 | | absence from another employer under this Article shall not
be |
25 | | considered an employee of the employer from which the teacher |
26 | | is on leave.
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1 | | (e) Beginning July 1, 1998, every employer of a teacher
|
2 | | shall pay to the System an employer contribution computed as |
3 | | follows:
|
4 | | (1) Beginning July 1, 1998 through June 30, 1999, the |
5 | | employer
contribution shall be equal to 0.3% of each |
6 | | teacher's salary.
|
7 | | (2) Beginning July 1, 1999 and thereafter, the |
8 | | employer
contribution shall be equal to 0.58% of each |
9 | | teacher's salary.
|
10 | | The school district or other employing unit may pay these |
11 | | employer
contributions out of any source of funding available |
12 | | for that purpose and
shall forward the contributions to the |
13 | | System on the schedule established
for the payment of member |
14 | | contributions.
|
15 | | These employer contributions are intended to offset a |
16 | | portion of the cost
to the System of the increases in |
17 | | retirement benefits resulting from Public Act 90-582.
|
18 | | Each employer of teachers is entitled to a credit against |
19 | | the contributions
required under this subsection (e) with |
20 | | respect to salaries paid to teachers
for the period January 1, |
21 | | 2002 through June 30, 2003, equal to the amount paid
by that |
22 | | employer under subsection (a-5) of Section 6.6 of the State |
23 | | Employees
Group Insurance Act of 1971 with respect to salaries |
24 | | paid to teachers for that
period.
|
25 | | The additional 1% employee contribution required under |
26 | | Section 16-152 by Public Act 90-582
is the responsibility of |
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1 | | the teacher and not the
teacher's employer, unless the |
2 | | employer agrees, through collective bargaining
or otherwise, |
3 | | to make the contribution on behalf of the teacher.
|
4 | | If an employer is required by a contract in effect on May |
5 | | 1, 1998 between the
employer and an employee organization to |
6 | | pay, on behalf of all its full-time
employees
covered by this |
7 | | Article, all mandatory employee contributions required under
|
8 | | this Article, then the employer shall be excused from paying |
9 | | the employer
contribution required under this subsection (e) |
10 | | for the balance of the term
of that contract. The employer and |
11 | | the employee organization shall jointly
certify to the System |
12 | | the existence of the contractual requirement, in such
form as |
13 | | the System may prescribe. This exclusion shall cease upon the
|
14 | | termination, extension, or renewal of the contract at any time |
15 | | after May 1,
1998.
|
16 | | (f) If June 4, 2018 (Public Act 100-587) the amount of a |
17 | | teacher's salary for any school year used to determine final |
18 | | average salary exceeds the member's annual full-time salary |
19 | | rate with the same employer for the previous school year by |
20 | | more than 6%, the teacher's employer shall pay to the System, |
21 | | in addition to all other payments required under this Section |
22 | | and in accordance with guidelines established by the System, |
23 | | the present value of the increase in benefits resulting from |
24 | | the portion of the increase in salary that is in excess of 6%. |
25 | | This present value shall be computed by the System on the basis |
26 | | of the actuarial assumptions and tables used in the most |
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1 | | recent actuarial valuation of the System that is available at |
2 | | the time of the computation. If a teacher's salary for the |
3 | | 2005-2006 school year is used to determine final average |
4 | | salary under this subsection (f), then the changes made to |
5 | | this subsection (f) by Public Act 94-1057 shall apply in |
6 | | calculating whether the increase in his or her salary is in |
7 | | excess of 6%. For the purposes of this Section, change in |
8 | | employment under Section 10-21.12 of the School Code on or |
9 | | after June 1, 2005 shall constitute a change in employer. The |
10 | | System may require the employer to provide any pertinent |
11 | | information or documentation.
The changes made to this |
12 | | subsection (f) by Public Act 94-1111 apply without regard to |
13 | | whether the teacher was in service on or after its effective |
14 | | date.
|
15 | | Whenever it determines that a payment is or may be |
16 | | required under this subsection, the System shall calculate the |
17 | | amount of the payment and bill the employer for that amount. |
18 | | The bill shall specify the calculations used to determine the |
19 | | amount due. If the employer disputes the amount of the bill, it |
20 | | may, within 30 days after receipt of the bill, apply to the |
21 | | System in writing for a recalculation. The application must |
22 | | specify in detail the grounds of the dispute and, if the |
23 | | employer asserts that the calculation is subject to subsection |
24 | | (g) , (g-5), (g-10), or (h) of this Section, must include an |
25 | | affidavit setting forth and attesting to all facts within the |
26 | | employer's knowledge that are pertinent to the applicability |
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1 | | of that subsection. Upon receiving a timely application for |
2 | | recalculation, the System shall review the application and, if |
3 | | appropriate, recalculate the amount due.
|
4 | | The employer contributions required under this subsection |
5 | | (f) may be paid in the form of a lump sum within 90 days after |
6 | | receipt of the bill. If the employer contributions are not |
7 | | paid within 90 days after receipt of the bill, then interest |
8 | | will be charged at a rate equal to the System's annual |
9 | | actuarially assumed rate of return on investment compounded |
10 | | annually from the 91st day after receipt of the bill. Payments |
11 | | must be concluded within 3 years after the employer's receipt |
12 | | of the bill.
|
13 | | (f-1) (Blank). June 4, 2018 (Public Act 100-587) |
14 | | (g) This subsection (g) applies only to payments made or |
15 | | salary increases given on or after June 1, 2005 but before July |
16 | | 1, 2011. The changes made by Public Act 94-1057 shall not |
17 | | require the System to refund any payments received before
July |
18 | | 31, 2006 (the effective date of Public Act 94-1057). |
19 | | When assessing payment for any amount due under subsection |
20 | | (f), the System shall exclude salary increases paid to |
21 | | teachers under contracts or collective bargaining agreements |
22 | | entered into, amended, or renewed before June 1, 2005.
|
23 | | When assessing payment for any amount due under subsection |
24 | | (f), the System shall exclude salary increases paid to a |
25 | | teacher at a time when the teacher is 10 or more years from |
26 | | retirement eligibility under Section 16-132 or 16-133.2.
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1 | | When assessing payment for any amount due under subsection |
2 | | (f), the System shall exclude salary increases resulting from |
3 | | overload work, including summer school, when the school |
4 | | district has certified to the System, and the System has |
5 | | approved the certification, that (i) the overload work is for |
6 | | the sole purpose of classroom instruction in excess of the |
7 | | standard number of classes for a full-time teacher in a school |
8 | | district during a school year and (ii) the salary increases |
9 | | are equal to or less than the rate of pay for classroom |
10 | | instruction computed on the teacher's current salary and work |
11 | | schedule.
|
12 | | When assessing payment for any amount due under subsection |
13 | | (f), the System shall exclude a salary increase resulting from |
14 | | a promotion (i) for which the employee is required to hold a |
15 | | certificate or supervisory endorsement issued by the State |
16 | | Teacher Certification Board that is a different certification |
17 | | or supervisory endorsement than is required for the teacher's |
18 | | previous position and (ii) to a position that has existed and |
19 | | been filled by a member for no less than one complete academic |
20 | | year and the salary increase from the promotion is an increase |
21 | | that results in an amount no greater than the lesser of the |
22 | | average salary paid for other similar positions in the |
23 | | district requiring the same certification or the amount |
24 | | stipulated in the collective bargaining agreement for a |
25 | | similar position requiring the same certification.
|
26 | | When assessing payment for any amount due under subsection |
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1 | | (f), the System shall exclude any payment to the teacher from |
2 | | the State of Illinois or the State Board of Education over |
3 | | which the employer does not have discretion, notwithstanding |
4 | | that the payment is included in the computation of final |
5 | | average salary.
|
6 | | (g-5) When assessing payment for any amount due under |
7 | | subsection (f), the System shall exclude salary increases |
8 | | resulting from overload or stipend work performed in a school |
9 | | year subsequent to a school year in which the employer was |
10 | | unable to offer or allow to be conducted overload or stipend |
11 | | work due to an emergency declaration limiting such activities. |
12 | | (g-10) When assessing payment for any amount due under |
13 | | subsection (f), the System shall exclude salary increases |
14 | | resulting from increased instructional time that exceeded the |
15 | | instructional time required during the 2019-2020 school year. |
16 | | (h) When assessing payment for any amount due under |
17 | | subsection (f), the System shall exclude any salary increase |
18 | | described in subsection (g) of this Section given on or after |
19 | | July 1, 2011 but before July 1, 2014 under a contract or |
20 | | collective bargaining agreement entered into, amended, or |
21 | | renewed on or after June 1, 2005 but before July 1, 2011. |
22 | | Notwithstanding any other provision of this Section, any |
23 | | payments made or salary increases given after June 30, 2014 |
24 | | shall be used in assessing payment for any amount due under |
25 | | subsection (f) of this Section.
|
26 | | (i) The System shall prepare a report and file copies of |
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1 | | the report with the Governor and the General Assembly by |
2 | | January 1, 2007 that contains all of the following |
3 | | information: |
4 | | (1) The number of recalculations required by the |
5 | | changes made to this Section by Public Act 94-1057 for |
6 | | each employer. |
7 | | (2) The dollar amount by which each employer's |
8 | | contribution to the System was changed due to |
9 | | recalculations required by Public Act 94-1057. |
10 | | (3) The total amount the System received from each |
11 | | employer as a result of the changes made to this Section by |
12 | | Public Act 94-4. |
13 | | (4) The increase in the required State contribution |
14 | | resulting from the changes made to this Section by Public |
15 | | Act 94-1057.
|
16 | | (i-5) For school years beginning on or after July 1, 2017, |
17 | | if the amount of a participant's salary for any school year |
18 | | exceeds the amount of the salary set for the Governor, the |
19 | | participant's employer shall pay to the System, in addition to |
20 | | all other payments required under this Section and in |
21 | | accordance with guidelines established by the System, an |
22 | | amount determined by the System to be equal to the employer |
23 | | normal cost, as established by the System and expressed as a |
24 | | total percentage of payroll, multiplied by the amount of |
25 | | salary in excess of the amount of the salary set for the |
26 | | Governor. This amount shall be computed by the System on the |
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1 | | basis of the actuarial assumptions and tables used in the most |
2 | | recent actuarial valuation of the System that is available at |
3 | | the time of the computation. The System may require the |
4 | | employer to provide any pertinent information or |
5 | | documentation. |
6 | | Whenever it determines that a payment is or may be |
7 | | required under this subsection, the System shall calculate the |
8 | | amount of the payment and bill the employer for that amount. |
9 | | The bill shall specify the calculations used to determine the |
10 | | amount due. If the employer disputes the amount of the bill, it |
11 | | may, within 30 days after receipt of the bill, apply to the |
12 | | System in writing for a recalculation. The application must |
13 | | specify in detail the grounds of the dispute. Upon receiving a |
14 | | timely application for recalculation, the System shall review |
15 | | the application and, if appropriate, recalculate the amount |
16 | | due. |
17 | | The employer contributions required under this subsection |
18 | | may be paid in the form of a lump sum within 90 days after |
19 | | receipt of the bill. If the employer contributions are not |
20 | | paid within 90 days after receipt of the bill, then interest |
21 | | will be charged at a rate equal to the System's annual |
22 | | actuarially assumed rate of return on investment compounded |
23 | | annually from the 91st day after receipt of the bill. Payments |
24 | | must be concluded within 3 years after the employer's receipt |
25 | | of the bill. |
26 | | (j) For purposes of determining the required State |
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1 | | contribution to the System, the value of the System's assets |
2 | | shall be equal to the actuarial value of the System's assets, |
3 | | which shall be calculated as follows: |
4 | | As of June 30, 2008, the actuarial value of the System's |
5 | | assets shall be equal to the market value of the assets as of |
6 | | that date. In determining the actuarial value of the System's |
7 | | assets for fiscal years after June 30, 2008, any actuarial |
8 | | gains or losses from investment return incurred in a fiscal |
9 | | year shall be recognized in equal annual amounts over the |
10 | | 5-year period following that fiscal year. |
11 | | (k) For purposes of determining the required State |
12 | | contribution to the system for a particular year, the |
13 | | actuarial value of assets shall be assumed to earn a rate of |
14 | | return equal to the system's actuarially assumed rate of |
15 | | return. |
16 | | (Source: P.A. 100-23, eff. 7-6-17; 100-340, eff. 8-25-17; |
17 | | 100-587, eff. 6-4-18; 100-624, eff. 7-20-18; 100-863, eff. |
18 | | 8-14-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; revised |
19 | | 8-13-19.)
|
20 | | (40 ILCS 5/16-203)
|
21 | | Sec. 16-203. Application and expiration of new benefit |
22 | | increases. |
23 | | (a) As used in this Section, "new benefit increase" means |
24 | | an increase in the amount of any benefit provided under this |
25 | | Article, or an expansion of the conditions of eligibility for |
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1 | | any benefit under this Article, that results from an amendment |
2 | | to this Code that takes effect after June 1, 2005 (the |
3 | | effective date of Public Act 94-4). "New benefit increase", |
4 | | however, does not include any benefit increase resulting from |
5 | | the changes made to Article 1 or this Article by Public Act |
6 | | 95-910, Public Act 100-23, Public Act 100-587, Public Act |
7 | | 100-743, or Public Act 100-769, Public Act 101-10, Public Act |
8 | | 101-49, or this amendatory Act of the 102nd General Assembly |
9 | | or this amendatory Act of the 101st General Assembly . |
10 | | (b) Notwithstanding any other provision of this Code or |
11 | | any subsequent amendment to this Code, every new benefit |
12 | | increase is subject to this Section and shall be deemed to be |
13 | | granted only in conformance with and contingent upon |
14 | | compliance with the provisions of this Section.
|
15 | | (c) The Public Act enacting a new benefit increase must |
16 | | identify and provide for payment to the System of additional |
17 | | funding at least sufficient to fund the resulting annual |
18 | | increase in cost to the System as it accrues. |
19 | | Every new benefit increase is contingent upon the General |
20 | | Assembly providing the additional funding required under this |
21 | | subsection. The Commission on Government Forecasting and |
22 | | Accountability shall analyze whether adequate additional |
23 | | funding has been provided for the new benefit increase and |
24 | | shall report its analysis to the Public Pension Division of |
25 | | the Department of Insurance. A new benefit increase created by |
26 | | a Public Act that does not include the additional funding |
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1 | | required under this subsection is null and void. If the Public |
2 | | Pension Division determines that the additional funding |
3 | | provided for a new benefit increase under this subsection is |
4 | | or has become inadequate, it may so certify to the Governor and |
5 | | the State Comptroller and, in the absence of corrective action |
6 | | by the General Assembly, the new benefit increase shall expire |
7 | | at the end of the fiscal year in which the certification is |
8 | | made.
|
9 | | (d) Every new benefit increase shall expire 5 years after |
10 | | its effective date or on such earlier date as may be specified |
11 | | in the language enacting the new benefit increase or provided |
12 | | under subsection (c). This does not prevent the General |
13 | | Assembly from extending or re-creating a new benefit increase |
14 | | by law. |
15 | | (e) Except as otherwise provided in the language creating |
16 | | the new benefit increase, a new benefit increase that expires |
17 | | under this Section continues to apply to persons who applied |
18 | | and qualified for the affected benefit while the new benefit |
19 | | increase was in effect and to the affected beneficiaries and |
20 | | alternate payees of such persons, but does not apply to any |
21 | | other person, including , without limitation , a person who |
22 | | continues in service after the expiration date and did not |
23 | | apply and qualify for the affected benefit while the new |
24 | | benefit increase was in effect.
|
25 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
26 | | 100-743, eff. 8-10-18; 100-769, eff. 8-10-18; 101-10, eff. |
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1 | | 6-5-19; 101-49, eff. 7-12-19; 101-81, eff. 7-12-19; revised |
2 | | 8-13-19.)
|
3 | | Section 12-10. The State Mandates Act is amended by adding |
4 | | Section 8.45 as follows:
|
5 | | (30 ILCS 805/8.45 new) |
6 | | Sec. 8.45. Exempt mandate. Notwithstanding Sections 6 and |
7 | | 8 of this Act, no reimbursement by the State is required for |
8 | | the implementation of any mandate created by this amendatory |
9 | | Act of the 102nd General Assembly.
|
10 | | ARTICLE 14. LIHEAP
|
11 | | Section 14-5. The Energy Assistance Act is amended by |
12 | | changing Sections 6 and 13 and by adding Section 20 as follows:
|
13 | | (305 ILCS 20/6) (from Ch. 111 2/3, par. 1406)
|
14 | | Sec. 6. Eligibility, Conditions of Participation, and |
15 | | Energy Assistance.
|
16 | | (a) Any person who is a resident of the State of Illinois |
17 | | and whose
household income is not greater than an amount |
18 | | determined annually by the
Department, in consultation with |
19 | | the Policy Advisory Council, may
apply for assistance pursuant |
20 | | to this Act in accordance with regulations
promulgated by the |
21 | | Department. In setting the annual eligibility level, the
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1 | | Department shall consider the amount of available funding and |
2 | | may not set a
limit higher than 150% of the federal nonfarm |
3 | | poverty level as established by
the federal Office of |
4 | | Management and Budget or 60% of the State median income for the |
5 | | current State fiscal year as established by the U.S. |
6 | | Department of Health and Human Services ; except that for the |
7 | | period from the effective date of this amendatory Act of the |
8 | | 101st General Assembly through June 30, 2021, the Department |
9 | | may establish limits not higher than 200% of that poverty |
10 | | level. The Department, in consultation with the Policy |
11 | | Advisory Council, may adjust the percentage of poverty level |
12 | | annually in accordance with federal guidelines and based on |
13 | | funding availability.
|
14 | | (b) Applicants who qualify for assistance pursuant to |
15 | | subsection (a) of
this Section shall, subject to appropriation |
16 | | from the General Assembly and
subject to availability of funds |
17 | | to the Department, receive energy
assistance as provided by |
18 | | this Act. The Department, upon receipt
of monies authorized |
19 | | pursuant to this Act for energy assistance, shall commit
funds |
20 | | for each qualified applicant in an amount determined by the
|
21 | | Department. In determining the amounts of assistance to be |
22 | | provided to or
on behalf of a qualified applicant, the |
23 | | Department shall ensure that the
highest amounts of assistance |
24 | | go to households with the greatest energy
costs in relation to |
25 | | household income. The Department shall include
factors such as |
26 | | energy costs, household size, household income, and region
of |
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1 | | the State when determining individual household benefits. In |
2 | | setting
assistance levels, the Department shall attempt to |
3 | | provide assistance to
approximately the same number of |
4 | | households who participated in the 1991
Residential Energy |
5 | | Assistance Partnership Program. Such assistance levels
shall |
6 | | be adjusted annually on the basis of funding
availability and |
7 | | energy costs. In promulgating rules for the
administration of |
8 | | this
Section the Department shall assure that a minimum of 1/3 |
9 | | of funds
available for benefits to eligible households with |
10 | | the lowest incomes and that elderly households , households |
11 | | with children under the age of 6 years old, and households with |
12 | | persons with disabilities are offered a priority application
|
13 | | period.
|
14 | | (c) If the applicant is not a customer of record of an |
15 | | energy provider for
energy services or an applicant for such |
16 | | service, such applicant shall
receive a direct energy |
17 | | assistance payment in an amount established by the
Department |
18 | | for all such applicants under this Act; provided, however, |
19 | | that
such an applicant must have rental expenses for housing |
20 | | greater than 30% of
household income.
|
21 | | (c-1) This subsection shall apply only in cases where: (1) |
22 | | the applicant is not a customer of record of an energy provider |
23 | | because energy services are provided by the owner of the unit |
24 | | as a portion of the rent; (2) the applicant resides in housing |
25 | | subsidized or developed with funds provided under the Rental |
26 | | Housing Support Program Act or under a similar locally funded |
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1 | | rent subsidy program, or is the voucher holder who resides in a |
2 | | rental unit within the State of Illinois and whose monthly |
3 | | rent is subsidized by the tenant-based Housing Choice Voucher |
4 | | Program under Section 8 of the U.S. Housing Act of 1937; and |
5 | | (3) the rental expenses for housing are no more than 30% of |
6 | | household income. In such cases, the household may apply for |
7 | | an energy assistance payment under this Act and the owner of |
8 | | the housing unit shall cooperate with the applicant by |
9 | | providing documentation of the energy costs for that unit. Any |
10 | | compensation paid to the energy provider who supplied energy |
11 | | services to the household shall be paid on behalf of the owner |
12 | | of the housing unit providing energy services to the |
13 | | household. The Department shall report annually to the General |
14 | | Assembly on the number of households receiving energy |
15 | | assistance under this subsection and the cost of such |
16 | | assistance. The provisions of this subsection (c-1), other |
17 | | than this sentence, are inoperative after August 31, 2012. |
18 | | (d) If the applicant is a customer of an energy provider, |
19 | | such
applicant shall receive energy assistance in an amount |
20 | | established by the
Department for all such applicants under |
21 | | this Act, such amount to be paid
by the Department to the |
22 | | energy provider supplying winter energy service to
such |
23 | | applicant. Such applicant shall:
|
24 | | (i) make all reasonable efforts to apply to any other |
25 | | appropriate
source of public energy assistance; and
|
26 | | (ii) sign a waiver permitting the Department to |
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1 | | receive income
information from any public or private |
2 | | agency providing income or energy
assistance and from any |
3 | | employer, whether public or private.
|
4 | | (e) Any qualified applicant pursuant to this Section may |
5 | | receive or have
paid on such applicant's behalf an emergency |
6 | | assistance payment to enable
such applicant to obtain access |
7 | | to winter energy services. Any such
payments shall be made in |
8 | | accordance with regulations of the Department.
|
9 | | (f) The Department may, if sufficient funds are available, |
10 | | provide
additional benefits to certain qualified applicants:
|
11 | | (i) for the reduction of past due amounts owed to |
12 | | energy providers;
and
|
13 | | (ii) to assist the household in responding to |
14 | | excessively high summer
temperatures or energy costs. |
15 | | Households containing elderly members, children,
a person |
16 | | with a disability, or a person with a medical need for |
17 | | conditioned air
shall receive priority for receipt of such |
18 | | benefits.
|
19 | | (Source: P.A. 101-636, eff. 6-10-20.)
|
20 | | (305 ILCS 20/13)
|
21 | | (Section scheduled to be repealed on January 1, 2025) |
22 | | Sec. 13. Supplemental Low-Income Energy Assistance Fund.
|
23 | | (a) The Supplemental Low-Income Energy Assistance
Fund is |
24 | | hereby created as a special fund in the State
Treasury. |
25 | | Notwithstanding any other law to the contrary, the |
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1 | | Supplemental Low-Income Energy Assistance Fund is not subject |
2 | | to sweeps, administrative charge-backs, or any other fiscal or |
3 | | budgetary maneuver that would in any way transfer any amounts |
4 | | from the Supplemental Low-Income Energy Assistance Fund into |
5 | | any other fund of the State. The Supplemental Low-Income |
6 | | Energy Assistance Fund
is authorized to receive moneys from |
7 | | voluntary donations from individuals, foundations, |
8 | | corporations, and other sources, moneys received pursuant to |
9 | | Section 17, and, by statutory deposit, the moneys
collected |
10 | | pursuant to this Section. The Fund is also authorized to |
11 | | receive voluntary donations from individuals, foundations, |
12 | | corporations, and other sources. Subject to appropriation,
the |
13 | | Department shall use
moneys from the Supplemental Low-Income |
14 | | Energy Assistance Fund
for payments to electric or gas public |
15 | | utilities,
municipal electric or gas utilities, and electric |
16 | | cooperatives
on behalf of their customers who are participants |
17 | | in the
program authorized by Sections 4 and 18 of this Act, for |
18 | | the provision of
weatherization services and for
|
19 | | administration of the Supplemental Low-Income Energy
|
20 | | Assistance Fund. All other deposits outside of the Energy |
21 | | Assistance Charge as set forth in subsection (b) are not |
22 | | subject to the percentage restrictions related to |
23 | | administrative and weatherization expenses provided in this |
24 | | subsection. The yearly expenditures for weatherization may not |
25 | | exceed 10%
of the amount collected during the year pursuant to |
26 | | this Section , except when unspent funds from the Supplemental |
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1 | | Low-Income Energy Assistance Fund are reallocated from a |
2 | | previous year; any unspent balance of the 10% weatherization |
3 | | allowance may be utilized for weatherization expenses in the |
4 | | year they are reallocated . The yearly administrative expenses |
5 | | of the
Supplemental Low-Income Energy Assistance Fund may not |
6 | | exceed
13% 10% of the amount collected during that year
|
7 | | pursuant to this Section, except when unspent funds from the |
8 | | Supplemental Low-Income Energy Assistance Fund are reallocated |
9 | | from a previous year; any unspent balance of the 13% 10% |
10 | | administrative allowance may be utilized for administrative |
11 | | expenses in the year they are reallocated. Of the 13% |
12 | | administrative allowance, no less than 8% shall be provided to |
13 | | Local Administrative Agencies for administrative expenses.
|
14 | | (b) Notwithstanding the provisions of Section 16-111
of |
15 | | the Public Utilities Act but subject to subsection (k) of this |
16 | | Section,
each public utility, electric
cooperative, as defined |
17 | | in Section 3.4 of the Electric Supplier Act,
and municipal |
18 | | utility, as referenced in Section 3-105 of the Public |
19 | | Utilities
Act, that is engaged in the delivery of electricity |
20 | | or the
distribution of natural gas within the State of |
21 | | Illinois
shall, effective January 1, 2021 effective January 1, |
22 | | 1998 ,
assess each of
its customer accounts a monthly Energy |
23 | | Assistance Charge for
the Supplemental Low-Income Energy |
24 | | Assistance Fund.
The delivering public utility, municipal |
25 | | electric or gas utility, or electric
or gas
cooperative for a |
26 | | self-assessing purchaser remains subject to the collection of
|
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1 | | the
fee imposed by this Section.
The
monthly charge shall be as |
2 | | follows:
|
3 | | (1) Base Energy Assistance Charge per month on each
|
4 | | account for residential electrical service; |
5 | | (2) Base Energy Assistance Charge per month on each
|
6 | | account for residential gas service; |
7 | | (3) Ten times the Base Energy Assistance Charge per
|
8 | | month on each account for non-residential electric
service |
9 | | which had less than 10 megawatts of peak
demand during the |
10 | | previous calendar year; |
11 | | (4) Ten times the Base Energy Assistance Charge per
|
12 | | month on each account for non-residential gas
service |
13 | | which had distributed to it less than
4,000,000 therms of |
14 | | gas during the previous
calendar year; |
15 | | (5) Three hundred and seventy-five times the Base
|
16 | | Energy Assistance Charge per month on each account
for |
17 | | non-residential electric service which had 10
megawatts or |
18 | | greater of peak demand during the
previous calendar year; |
19 | | and |
20 | | (6) Three hundred and seventy-five times the Base
|
21 | | Energy Assistance Charge per month on each account
For |
22 | | non-residential gas service which had
4,000,000 or more |
23 | | therms of gas distributed to it
during the previous |
24 | | calendar year. |
25 | | The Base Energy Assistance Charge shall be $0.48
per month |
26 | | for the calendar year beginning January
1, 2022 and shall |
|
| | SB2017 Enrolled | - 487 - | LRB102 16155 CPF 22006 b |
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1 | | increase by $0.16 per month for
any calendar year, provided no |
2 | | less than 80% of the
previous State fiscal year's available
|
3 | | Supplemental Low-Income Energy Assistance Fund
funding was |
4 | | exhausted. The maximum Base Energy
Assistance Charge shall not |
5 | | exceed $0.96 per month
for any calendar year. |
6 | | (1) $0.48 per month on each account for
residential |
7 | | electric service;
|
8 | | (2) $0.48 per month on each account for
residential |
9 | | gas service;
|
10 | | (3) $4.80 per month on each account for |
11 | | non-residential electric service
which had less than 10 |
12 | | megawatts
of peak demand during the previous calendar |
13 | | year;
|
14 | | (4) $4.80 per month on each account for |
15 | | non-residential gas service which
had distributed to it |
16 | | less than
4,000,000 therms of gas during the previous |
17 | | calendar year;
|
18 | | (5) $360 per month on each account for non-residential |
19 | | electric service
which had 10 megawatts or greater
of peak |
20 | | demand during the previous calendar year; and
|
21 | | (6) $360 per month on each account for non-residential |
22 | | gas service
which had 4,000,000 or more therms of
gas |
23 | | distributed to it during the previous calendar year. |
24 | | The incremental change to such charges imposed by Public |
25 | | Act 99-933 and this amendatory Act of the 102nd General |
26 | | Assembly this amendatory Act of the 96th General Assembly |
|
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1 | | shall not (i) be used for any purpose other than to directly |
2 | | assist customers and (ii) be applicable to utilities serving |
3 | | less than 25,000 100,000 customers in Illinois on January 1, |
4 | | 2021 2009 . The incremental change to such charges imposed by |
5 | | this amendatory Act of the 102nd General Assembly are intended |
6 | | to increase utilization of the Percentage of Income Payment |
7 | | Plan (PIPP or PIP Plan) and shall be applied such that PIP Plan |
8 | | enrollment is at least doubled, as compared to 2020 |
9 | | enrollment, by 2024. |
10 | | In addition, electric and gas utilities have committed, |
11 | | and shall contribute, a one-time payment of $22 million to the |
12 | | Fund, within 10 days after the effective date of the tariffs |
13 | | established pursuant to Sections 16-111.8 and 19-145 of the |
14 | | Public Utilities Act to be used for the Department's cost of |
15 | | implementing the programs described in Section 18 of this |
16 | | amendatory Act of the 96th General Assembly, the Arrearage |
17 | | Reduction Program described in Section 18, and the programs |
18 | | described in Section 8-105 of the Public Utilities Act. If a |
19 | | utility elects not to file a rider within 90 days after the |
20 | | effective date of this amendatory Act of the 96th General |
21 | | Assembly, then the contribution from such utility shall be |
22 | | made no later than February 1, 2010.
|
23 | | (c) For purposes of this Section:
|
24 | | (1) "residential electric service" means
electric |
25 | | utility service for household purposes delivered to a
|
26 | | dwelling of 2 or fewer units which is billed under a
|
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1 | | residential rate, or electric utility service for |
2 | | household
purposes delivered to a dwelling unit or units |
3 | | which is billed
under a residential rate and is registered |
4 | | by a separate meter
for each dwelling unit;
|
5 | | (2) "residential gas service" means gas utility
|
6 | | service for household purposes distributed to a dwelling |
7 | | of
2 or fewer units which is billed under a residential |
8 | | rate,
or gas utility service for household purposes |
9 | | distributed to a
dwelling unit or units which is billed |
10 | | under a residential
rate and is registered by a separate |
11 | | meter for each dwelling
unit;
|
12 | | (3) "non-residential electric service" means
electric |
13 | | utility service which is not residential electric
service; |
14 | | and
|
15 | | (4) "non-residential gas service" means gas
utility |
16 | | service which is not residential gas service.
|
17 | | (d) Within 30 days after the effective date of this |
18 | | amendatory Act of the 96th General Assembly, each public
|
19 | | utility engaged in the delivery of electricity or the
|
20 | | distribution of natural gas shall file with the Illinois
|
21 | | Commerce Commission tariffs incorporating the Energy
|
22 | | Assistance Charge in other charges stated in such tariffs, |
23 | | which shall become effective no later than the beginning of |
24 | | the first billing cycle following such filing.
|
25 | | (e) The Energy Assistance Charge assessed by
electric and |
26 | | gas public utilities shall be considered a charge
for public |
|
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1 | | utility service.
|
2 | | (f) By the 20th day of the month following the month in |
3 | | which the charges
imposed by the Section were collected, each |
4 | | public
utility,
municipal utility, and electric cooperative |
5 | | shall remit to the
Department of Revenue all moneys received |
6 | | as payment of the
Energy Assistance Charge on a return |
7 | | prescribed and furnished by the
Department of Revenue showing |
8 | | such information as the Department of Revenue may
reasonably |
9 | | require; provided, however, that a utility offering an |
10 | | Arrearage Reduction Program or Supplemental Arrearage |
11 | | Reduction Program pursuant to Section 18 of this Act shall be |
12 | | entitled to net those amounts necessary to fund and recover |
13 | | the costs of such Programs as authorized by that Section that |
14 | | is no more than the incremental change in such Energy |
15 | | Assistance Charge authorized by Public Act 96-33. If a |
16 | | customer makes a partial payment, a public
utility, municipal
|
17 | | utility, or electric cooperative may elect either: (i) to |
18 | | apply
such partial payments first to amounts owed to the
|
19 | | utility or cooperative for its services and then to payment
|
20 | | for the Energy Assistance Charge or (ii) to apply such partial |
21 | | payments
on a pro-rata basis between amounts owed to the
|
22 | | utility or cooperative for its services and to payment for the
|
23 | | Energy Assistance Charge.
|
24 | | If any payment provided for in this Section exceeds the |
25 | | distributor's liabilities under this Act, as shown on an |
26 | | original return, the Department may authorize the distributor |
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1 | | to credit such excess payment against liability subsequently |
2 | | to be remitted to the Department under this Act, in accordance |
3 | | with reasonable rules adopted by the Department. If the |
4 | | Department subsequently determines that all or any part of the |
5 | | credit taken was not actually due to the distributor, the |
6 | | distributor's discount shall be reduced by an amount equal to |
7 | | the difference between the discount as applied to the credit |
8 | | taken and that actually due, and that distributor shall be |
9 | | liable for penalties and interest on such difference. |
10 | | (g) The Department of Revenue shall deposit into the
|
11 | | Supplemental Low-Income Energy Assistance Fund all moneys
|
12 | | remitted to it in accordance with subsection (f) of this
|
13 | | Section . ; provided, however, that the amounts remitted by |
14 | | each utility shall be used to provide assistance to that |
15 | | utility's customers. The utilities shall coordinate with the |
16 | | Department to establish an equitable and practical methodology |
17 | | for implementing this subsection (g) beginning with the 2010 |
18 | | program year.
|
19 | | (h) On or before December 31, 2002, the Department shall
|
20 | | prepare a report for the General Assembly on the expenditure |
21 | | of funds
appropriated from the Low-Income Energy Assistance |
22 | | Block Grant Fund for the
program authorized under Section 4 of |
23 | | this Act.
|
24 | | (i) The Department of Revenue may establish such
rules as |
25 | | it deems necessary to implement this Section.
|
26 | | (j) The Department of Commerce and Economic Opportunity
|
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|
1 | | may establish such rules as it deems necessary to implement
|
2 | | this Section.
|
3 | | (k) The charges imposed by this Section shall only apply |
4 | | to customers of
municipal electric or gas utilities and |
5 | | electric or gas cooperatives if
the municipal
electric or gas
|
6 | | utility or electric or gas cooperative makes an affirmative |
7 | | decision to
impose the
charge. If a municipal electric or gas |
8 | | utility or an electric
cooperative makes an affirmative |
9 | | decision to impose the charge provided by
this
Section, the |
10 | | municipal electric or gas utility or electric cooperative |
11 | | shall
inform the
Department of Revenue in writing of such |
12 | | decision when it begins to impose the
charge. If a municipal |
13 | | electric or gas utility or electric or gas
cooperative does |
14 | | not
assess
this charge, the Department may not use funds from |
15 | | the Supplemental Low-Income
Energy Assistance Fund to provide |
16 | | benefits to its customers under the program
authorized by |
17 | | Section 4 of this Act.
|
18 | | In its use of federal funds under this Act, the Department |
19 | | may not cause a
disproportionate share of those federal funds |
20 | | to benefit customers of systems
which do not assess the charge |
21 | | provided by this Section.
|
22 | | This Section is repealed on January 1, 2025
unless
renewed |
23 | | by action of the General Assembly.
|
24 | | (Source: P.A. 99-457, eff. 1-1-16; 99-906, eff. 6-1-17; |
25 | | 99-933, eff. 1-27-17; 100-863, eff. 8-14-18; 100-1171, eff. |
26 | | 1-4-19.)
|
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1 | | (305 ILCS 20/20 new) |
2 | | Sec. 20. Expanded eligibility. All programs pursuant to |
3 | | this Act shall be available to eligible low-income Illinois |
4 | | residents who qualify for assistance under Sections 6 and 18, |
5 | | regardless of immigration status, using the Supplemental |
6 | | Low-Income Energy Assistance Fund for customers of utilities |
7 | | and vendors that collect the Energy Assistance Charge and pay |
8 | | into the Supplemental Low-Income Energy Assistance Fund.
|
9 | | ARTICLE 20. AMENDATORY PROVISIONS
|
10 | | Section 20-5. The Secretary of State Act is amended by |
11 | | changing Section 18 as follows:
|
12 | | (15 ILCS 305/18) |
13 | | Sec. 18. Electronic Filing Supplemental Deposits into |
14 | | Department of Business Services Special Operations Fund. When |
15 | | a submission to the Secretary of State is made electronically, |
16 | | but does not include a request for expedited services, |
17 | | pursuant to the provisions of this amendatory Act of the 100th |
18 | | General Assembly up to $25 for each such transaction under the |
19 | | General Not For Profit Corporation Act of 1986 and up to $50 |
20 | | from each such transaction under the Business Corporation Act |
21 | | of 1983, the Limited Liability Company Act, or the Uniform |
22 | | Limited Partnership Act (2001) shall be deposited into the |
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1 | | Department of Business Services Special Operations Fund, and |
2 | | the remainder of any fee deposited into the General Revenue |
3 | | Fund. However, in no circumstance may the supplemental |
4 | | deposits provided by this Section cause the total deposits |
5 | | into the Special Operations Fund in any fiscal year from |
6 | | electronic submissions under the Business Corporation Act of |
7 | | 1983, the General Not For Profit Corporation Act of 1986, the |
8 | | Limited Liability Company Act, the Uniform Partnership Act |
9 | | (1997), and the Uniform Limited Partnership Act (2001), |
10 | | whether or not for expedited services, to exceed $11,326,225. |
11 | | The Secretary of State has the authority to adopt rules |
12 | | necessary to implement this Section, in accordance with the |
13 | | Illinois Administrative Procedure Act. This Section does not |
14 | | apply on or after July 1, 2023 2021 .
|
15 | | (Source: P.A. 100-186, eff. 7-1-18 .)
|
16 | | Section 20-7. The New Markets Development Program Act is |
17 | | amended by changing Section 50 as follows:
|
18 | | (20 ILCS 663/50)
|
19 | | Sec. 50. Sunset. For fiscal years following fiscal year |
20 | | 2024 2021 , qualified equity investments shall not be made |
21 | | under this Act unless reauthorization is made pursuant to this |
22 | | Section. For all fiscal years following fiscal year 2024 2021 , |
23 | | unless the General Assembly adopts a joint resolution granting |
24 | | authority to the Department to approve qualified equity |
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1 | | investments for the Illinois new markets development program |
2 | | and clearly describing the amount of tax credits available for |
3 | | the next fiscal year, or otherwise complies with the |
4 | | provisions of this Section, no qualified equity investments |
5 | | may be permitted to be made under this Act. The amount of |
6 | | available tax credits contained in such a resolution shall not |
7 | | exceed the limitation provided under Section 20. Nothing in |
8 | | this Section precludes a taxpayer who makes a qualified equity |
9 | | investment prior to the expiration of authority to make |
10 | | qualified equity investments from claiming tax credits |
11 | | relating to that qualified equity investment for each |
12 | | applicable credit allowance date.
|
13 | | (Source: P.A. 100-408, eff. 8-25-17.)
|
14 | | Section 20-10. The Illinois Housing Development Act is |
15 | | amended by adding Section 7.32 as follows:
|
16 | | (20 ILCS 3805/7.32 new) |
17 | | Sec. 7.32. American Rescue Plan Homeowner Assistance and |
18 | | Emergency Rental Assistance. The Authority may receive, |
19 | | directly or indirectly, federal funds from the Homeowner |
20 | | Assistance Fund authorized under Section 3206 of the federal |
21 | | American Rescue Plan Act of 2021 (Public Law 117-2), and may |
22 | | use the funds only in the manner and for the purposes |
23 | | authorized therein and in related federal guidance. The |
24 | | Authority may receive, directly or indirectly, federal funds |
|
| | SB2017 Enrolled | - 496 - | LRB102 16155 CPF 22006 b |
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1 | | from the Emergency Rental Assistance Program authorized under |
2 | | Section 3201 of the federal American Rescue Plan Act of 2021 |
3 | | and Section 501 of Subtitle A of Title V of Division N of the |
4 | | Consolidated Appropriations Act, 2021 (Public Law 116–260), |
5 | | and may use the funds only in the manner and for the purposes |
6 | | authorized therein and in related federal guidance.
|
7 | | Section 20-15. The General Assembly Operations Act is |
8 | | amended by changing Section 20 as follows:
|
9 | | (25 ILCS 10/20) |
10 | | (Section scheduled to be repealed on July 1, 2021) |
11 | | Sec. 20. Legislative Budget Oversight Commission. |
12 | | (a) The General Assembly hereby finds and declares that |
13 | | the State is confronted with an unprecedented fiscal crisis. |
14 | | In light of this crisis, and the challenges it presents for the |
15 | | budgeting process, the General Assembly hereby establishes the |
16 | | Legislative Budget Oversight Commission. The purpose of the |
17 | | Commission is: to monitor budget management actions taken by |
18 | | the Office of the Governor or Governor's Office of Management |
19 | | and Budget; and to oversee the distribution and expenditure of |
20 | | federal financial relief for State and local governments |
21 | | related to the COVID-19 pandemic. |
22 | | (b) At the request of the Commission, units of local |
23 | | governments and State agency directors or their respective |
24 | | designees shall report to the Commission on the status and |
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1 | | distribution of federal CARES money and any other federal |
2 | | financial relief related to the COVID-19 pandemic. |
3 | | (c) In anticipation of constantly changing and |
4 | | unpredictable economic circumstances, the Commission will |
5 | | provide a means for the Governor's Office and the General |
6 | | Assembly to maintain open communication about necessary budget |
7 | | management actions during these unprecedented times. Beginning |
8 | | August 15, 2020, the Governor's Office of Management and |
9 | | Budget shall submit a monthly written report to the Commission |
10 | | reporting any budget management actions taken by the Office of |
11 | | the Governor, Governor's Office of Management and Budget, or |
12 | | any State agency. On a quarterly basis, the Governor or his or |
13 | | her designee shall give a report to the Commission and each |
14 | | member thereof . The report shall be given either in person or |
15 | | by telephonic or videoconferencing means. The report shall |
16 | | include: |
17 | | (1) any budget management actions taken by the Office |
18 | | of the Governor, Governor's Office of Management and |
19 | | Budget, or any agency or board under the Office of the |
20 | | Governor in the prior quarter; |
21 | | (2) year-to-date revenues as compared to anticipated |
22 | | revenues; and |
23 | | (3) year-to-date expenditures as compared to the |
24 | | Fiscal Year 2021 budget as enacted ; . |
25 | | (4) a list, by program, of the number of grants |
26 | | awarded, the aggregate amount of such grant awards, and |
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1 | | the aggregate amount of awards actually paid with respect |
2 | | to all grants awarded from federal funds from the |
3 | | Coronavirus Relief Fund in accordance with Section 5001 of |
4 | | the federal Coronavirus Aid, Relief, and Economic Security |
5 | | (CARES) Act or from the Coronavirus State Fiscal Recovery |
6 | | Fund in accordance with Section 9901 of the federal |
7 | | American Rescue Plan Act of 2021, which shall identify the |
8 | | number of grants awarded, the aggregate amount of such |
9 | | grant awards, and the aggregate amount of such awards |
10 | | actually paid to grantees located in or serving a |
11 | | disproportionately impacted area, as defined in the |
12 | | program from which the grant is awarded; and |
13 | | (5) any additional items reasonably requested by the |
14 | | Commission. |
15 | | (d) The Legislative Budget Oversight Commission shall |
16 | | consist of the following members: |
17 | | (1) 7 members of the House of Representatives |
18 | | appointed by the Speaker of the House of Representatives; |
19 | | (2) 7 members of the Senate appointed by the Senate |
20 | | President; |
21 | | (3) 4 members of the House of Representatives |
22 | | appointed by the Minority Leader of the House of |
23 | | Representatives; and |
24 | | (4) 4 members of the Senate appointed by the Senate |
25 | | Minority Leader. |
26 | | (e) The Speaker of the House of Representatives and the |
|
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1 | | Senate President shall each appoint one member of the |
2 | | Commission to serve as a co-chair. The members of the |
3 | | Commission shall serve without compensation. |
4 | | (f) As used in this Section: |
5 | | "Budget management action" means any transfer between |
6 | | appropriation lines exceeding 2%, fund transfer, designation |
7 | | of appropriation lines as reserve, or any other discretionary |
8 | | action taken with regard to the Fiscal Year 2021 budget as |
9 | | enacted; |
10 | | "State agency" means all officers, boards, commissions, |
11 | | departments, and agencies created by the Constitution, by law, |
12 | | by Executive Order, or by order of the Governor in the |
13 | | Executive Branch, other than the Offices of the Attorney |
14 | | General, Secretary of State, Comptroller, or Treasurer. |
15 | | (g) This Section is repealed July 1, 2022 2021 .
|
16 | | (Source: P.A. 101-636, eff. 6-10-20.)
|
17 | | Section 20-17. The General Assembly Compensation Act is |
18 | | amended by changing Section 4 as follows:
|
19 | | (25 ILCS 115/4) (from Ch. 63, par. 15.1)
|
20 | | Sec. 4. Office allowance. Beginning July 1, 2001 and |
21 | | through July 1, 2020 , each member
of the House
of |
22 | | Representatives is authorized to approve the expenditure of |
23 | | not more than
$61,000 per year and each member of the
Senate is |
24 | | authorized to approve the
expenditure of not more than $73,000 |
|
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1 | | per
year to pay for "personal services",
"contractual |
2 | | services", "commodities", "printing", "travel",
"operation of |
3 | | automotive equipment", "telecommunications services", as
|
4 | | defined in the State Finance Act, and the compensation of one |
5 | | or more
legislative assistants authorized pursuant to this |
6 | | Section, in connection
with his or her legislative duties and |
7 | | not in connection with any political
campaign.
On July 1, 2002 |
8 | | and on July 1 of each year thereafter, the amount authorized
|
9 | | per year under this Section for each member of the Senate and |
10 | | each member of
the House of Representatives shall be increased |
11 | | by a percentage increase
equivalent to the lesser of (i) the |
12 | | increase in the designated cost of living
index or (ii) 5%. The |
13 | | designated cost of living index is the index known as
the |
14 | | "Employment Cost Index, Wages and Salaries, By
Occupation and |
15 | | Industry Groups: State and Local Government Workers: Public
|
16 | | Administration" as published by the Bureau of Labor Statistics |
17 | | of the U.S.
Department of Labor for the calendar year |
18 | | immediately preceding the year of the
respective July 1st |
19 | | increase date. The increase shall be added to the then
current |
20 | | amount, and the adjusted amount so determined shall be the |
21 | | annual
amount beginning July 1 of the increase year until July |
22 | | 1 of the next year. No
increase under this provision shall be |
23 | | less than zero.
|
24 | | Beginning July 1, 2021, each member of the House of |
25 | | Representatives is authorized to approve the expenditure of |
26 | | not more than $179,000 per year and each member of the Senate |
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1 | | is authorized to approve the expenditure of not more than |
2 | | $214,000 per year to pay for "personal services", "contractual |
3 | | services", "commodities", "printing", "travel", "operation of |
4 | | automotive equipment", "telecommunications services", as |
5 | | defined in the State Finance Act, and the compensation of one |
6 | | or more legislative assistants authorized pursuant to this |
7 | | Section, in connection with his or her legislative duties and |
8 | | not in connection with any political campaign. On July 1, 2022 |
9 | | and on July 1 of each year thereafter, the amount authorized |
10 | | per year under this Section for each member of the Senate and |
11 | | each member of the House of Representatives shall be increased |
12 | | by a percentage increase equivalent to the lesser of (i) the |
13 | | increase in the designated cost of living index or (ii) 5%. The |
14 | | designated cost of living index is the index known as the |
15 | | "Employment Cost Index, Wages and Salaries, By Occupation and |
16 | | Industry Groups: State and Local Government Workers: Public |
17 | | Administration" as published by the Bureau of Labor Statistics |
18 | | of the U.S. Department of Labor for the calendar year |
19 | | immediately preceding the year of the respective July 1st |
20 | | increase date. The increase shall be added to the then current |
21 | | amount, and the adjusted amount so determined shall be the |
22 | | annual amount beginning July 1 of the increase year until July |
23 | | 1 of the next year. No increase under this provision shall be |
24 | | less than zero.
|
25 | | A member may purchase office equipment if the member |
26 | | certifies
to the Secretary of the Senate or the Clerk of the |
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1 | | House, as applicable,
that the purchase price, whether paid in |
2 | | lump sum or installments, amounts
to less than would be |
3 | | charged for renting or leasing the equipment over
its |
4 | | anticipated useful life. All such equipment must be purchased |
5 | | through
the Secretary of the Senate or the Clerk of the House, |
6 | | as applicable, for
proper identification and verification of |
7 | | purchase.
|
8 | | Each member of the General Assembly is authorized to |
9 | | employ one or more
legislative assistants, who shall be solely |
10 | | under the direction and control
of that member, for the |
11 | | purpose of assisting the member in the performance
of his or |
12 | | her official duties. A legislative assistant may be employed
|
13 | | pursuant to this Section as a full-time employee, part-time |
14 | | employee, or
contractual employee, at
the discretion of the |
15 | | member. If employed as a State employee, a
legislative |
16 | | assistant shall receive employment benefits on the same terms
|
17 | | and conditions that apply to other employees of the General |
18 | | Assembly.
Each member shall adopt and implement personnel |
19 | | policies
for legislative assistants under his or her direction |
20 | | and
control relating to work time requirements, documentation |
21 | | for reimbursement for
travel on official State business, |
22 | | compensation, and the earning and accrual of
State benefits |
23 | | for those legislative assistants who may be eligible to |
24 | | receive
those benefits.
The policies shall also require |
25 | | legislative assistants to
periodically submit time sheets |
26 | | documenting, in quarter-hour increments, the
time
spent each |
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1 | | day on official State business.
The
policies shall require the |
2 | | time sheets to be submitted on paper,
electronically, or both |
3 | | and to be maintained in either paper or electronic
format by |
4 | | the applicable fiscal office
for a period of at least 2 years.
|
5 | | Contractual employees may satisfy
the time sheets requirement |
6 | | by complying with the terms of their contract,
which shall |
7 | | provide for a means of compliance with this requirement.
A |
8 | | member may
satisfy the requirements of this paragraph by |
9 | | adopting and implementing the
personnel policies promulgated |
10 | | by that
member's legislative leader under the State Officials |
11 | | and Employees Ethics
Act
with respect to that member's |
12 | | legislative
assistants.
|
13 | | As used in this Section the term "personal services" shall |
14 | | include
contributions of the State under the Federal Insurance |
15 | | Contribution Act and
under Article 14 of the Illinois Pension |
16 | | Code. As used in this Section the
term "contractual services" |
17 | | shall not include improvements to real property
unless those |
18 | | improvements are the obligation of the lessee under the lease
|
19 | | agreement. Beginning July 1, 1989, as used in the Section, the |
20 | | term "travel"
shall be limited to travel in connection with a |
21 | | member's legislative duties and
not in connection with any |
22 | | political campaign. Beginning on the effective
date of this |
23 | | amendatory Act of the 93rd General Assembly, as
used
in this |
24 | | Section, the term "printing" includes, but is not limited to,
|
25 | | newsletters,
brochures, certificates,
congratulatory
|
26 | | mailings,
greeting or welcome messages, anniversary or
|
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1 | | birthday cards, and congratulations for prominent achievement |
2 | | cards. As used
in this Section, the term "printing" includes |
3 | | fees for non-substantive
resolutions charged by the Clerk of |
4 | | the House of Representatives under
subsection (c-5) of Section |
5 | | 1 of the Legislative Materials Act.
No newsletter or brochure |
6 | | that is paid for, in whole or in part, with
funds
provided |
7 | | under this Section may be printed or mailed during a period
|
8 | | beginning February 1 of the year of a general primary
election |
9 | | and ending the day after the general primary election and |
10 | | during a
period beginning September 1 of the year of a general |
11 | | election and ending the
day after the general election, except |
12 | | that such a newsletter or brochure may
be mailed during
those |
13 | | times if it is mailed to a constituent in response to that |
14 | | constituent's
inquiry concerning the needs of that constituent |
15 | | or questions raised by that
constituent.
Nothing in
this |
16 | | Section shall be construed to authorize expenditures for |
17 | | lodging and meals
while a member is in attendance at sessions |
18 | | of the General Assembly.
|
19 | | Any utility bill for service provided to a member's |
20 | | district office for
a period including portions of 2 |
21 | | consecutive fiscal years may be paid from
funds appropriated |
22 | | for such expenditure in either fiscal year.
|
23 | | If a vacancy occurs in the office of Senator or |
24 | | Representative in the General
Assembly, any office equipment |
25 | | in the possession of the vacating member
shall transfer to the |
26 | | member's successor; if the successor does not want
such |
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1 | | equipment, it shall be transferred to the Secretary of the |
2 | | Senate or
Clerk of the House of Representatives, as the case |
3 | | may be, and if not
wanted by other members of the General |
4 | | Assembly then to the Department of
Central Management Services |
5 | | for treatment as surplus property under the
State Property |
6 | | Control Act. Each member, on or before June 30th of each
year, |
7 | | shall conduct an inventory of all equipment purchased pursuant |
8 | | to
this Act. Such inventory shall be filed with the Secretary |
9 | | of the Senate
or the Clerk of the House, as the case may be. |
10 | | Whenever a vacancy occurs,
the Secretary of the Senate or the |
11 | | Clerk of the House, as the case may be,
shall conduct an |
12 | | inventory of equipment purchased.
|
13 | | In the event that a member leaves office during his or her |
14 | | term, any
unexpended or unobligated portion of the allowance |
15 | | granted under this Section
shall lapse. The vacating member's |
16 | | successor shall be granted an allowance
in an amount, rounded |
17 | | to the nearest dollar, computed by dividing the annual
|
18 | | allowance by 365 and multiplying the quotient by the number of |
19 | | days remaining
in the fiscal year.
|
20 | | From any appropriation for the purposes of this Section |
21 | | for a
fiscal year which overlaps 2 General Assemblies, no more |
22 | | than 1/2 of the
annual allowance per member may be spent or |
23 | | encumbered by any member of
either the outgoing or incoming |
24 | | General Assembly, except that any member
of the incoming |
25 | | General Assembly who was a member of the outgoing General
|
26 | | Assembly may encumber or spend any portion of his annual |
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1 | | allowance within
the fiscal year.
|
2 | | The appropriation for the annual allowances permitted by |
3 | | this Section
shall be included in an appropriation to the |
4 | | President of the Senate and to
the Speaker of the House of |
5 | | Representatives for their respective members.
The President of |
6 | | the Senate and the Speaker of the House shall voucher for
|
7 | | payment individual members' expenditures from their annual |
8 | | office
allowances to the State Comptroller, subject to the |
9 | | authority of the
Comptroller under Section 9 of the State |
10 | | Comptroller Act.
|
11 | | Nothing in this Section prohibits the expenditure of |
12 | | personal funds or the funds of a political committee |
13 | | controlled by an officeholder to defray the customary and |
14 | | reasonable expenses of an officeholder in connection with the |
15 | | performance of governmental and public service functions. |
16 | | (Source: P.A. 95-6, eff. 6-20-07; 96-555, eff. 8-18-09; |
17 | | 96-886, eff. 1-1-11 .)
|
18 | | Section 20-20. The Illinois Procurement Code is amended by |
19 | | changing Section 1-13 as follows:
|
20 | | (30 ILCS 500/1-13) |
21 | | Sec. 1-13. Applicability to public institutions of higher |
22 | | education. |
23 | | (a) This Code shall apply to public institutions of higher |
24 | | education, regardless of the source of the funds with which |
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1 | | contracts are paid, except as provided in this Section. |
2 | | (b) Except as provided in this Section, this Code shall |
3 | | not apply to procurements made by or on behalf of public |
4 | | institutions of higher education for any of the following: |
5 | | (1) Memberships in professional, academic, research, |
6 | | or athletic organizations on behalf of a public |
7 | | institution of higher education, an employee of a public |
8 | | institution of higher education, or a student at a public |
9 | | institution of higher education. |
10 | | (2) Procurement expenditures for events or activities |
11 | | paid for exclusively by revenues generated by the event or |
12 | | activity, gifts or donations for the event or activity, |
13 | | private grants, or any combination thereof. |
14 | | (3) Procurement expenditures for events or activities |
15 | | for which the use of specific potential contractors is |
16 | | mandated or identified by the sponsor of the event or |
17 | | activity, provided that the sponsor is providing a |
18 | | majority of the funding for the event or activity. |
19 | | (4) Procurement expenditures necessary to provide |
20 | | athletic, artistic or musical services, performances, |
21 | | events, or productions by or for a public institution of |
22 | | higher education. |
23 | | (5) Procurement expenditures for periodicals, books, |
24 | | subscriptions, database licenses, and other publications |
25 | | procured for use by a university library or academic |
26 | | department, except for expenditures related to procuring |
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1 | | textbooks for student use or materials for resale or |
2 | | rental. |
3 | | (6) Procurement expenditures for placement of students |
4 | | in externships, practicums, field experiences, and for |
5 | | medical residencies and rotations. |
6 | | (7) Contracts for programming and broadcast license |
7 | | rights for university-operated radio and television |
8 | | stations. |
9 | | (8) Procurement expenditures necessary to perform |
10 | | sponsored research and other sponsored activities under |
11 | | grants and contracts funded by the sponsor or by sources |
12 | | other than State appropriations. |
13 | | (9) Contracts with a foreign entity for research or |
14 | | educational activities, provided that the foreign entity |
15 | | either does not maintain an office in the United States or |
16 | | is the sole source of the service or product. |
17 | | Notice of each contract entered into by a public institution |
18 | | of higher education that is related to the procurement of |
19 | | goods and services identified in items (1) through (9) of this |
20 | | subsection shall be published in the Procurement Bulletin |
21 | | within 14 calendar days after contract execution. The Chief |
22 | | Procurement Officer shall prescribe the form and content of |
23 | | the notice. Each public institution of higher education shall |
24 | | provide the Chief Procurement Officer, on a monthly basis, in |
25 | | the form and content prescribed by the Chief Procurement |
26 | | Officer, a report of contracts that are related to the |
|
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1 | | procurement of goods and services identified in this |
2 | | subsection. At a minimum, this report shall include the name |
3 | | of the contractor, a description of the supply or service |
4 | | provided, the total amount of the contract, the term of the |
5 | | contract, and the exception to the Code utilized. A copy of any |
6 | | or all of these contracts shall be made available to the Chief |
7 | | Procurement Officer immediately upon request. The Chief |
8 | | Procurement Officer shall submit a report to the Governor and |
9 | | General Assembly no later than November 1 of each year that |
10 | | shall include, at a minimum, an annual summary of the monthly |
11 | | information reported to the Chief Procurement Officer. |
12 | | (b-5) Except as provided in this subsection, the |
13 | | provisions of this Code shall not apply to contracts for |
14 | | medical supplies, and to contracts for medical services |
15 | | necessary for the delivery of care and treatment at medical, |
16 | | dental, or veterinary teaching facilities utilized by Southern |
17 | | Illinois University or the University of Illinois and at any |
18 | | university-operated health care center or dispensary that |
19 | | provides care, treatment, and medications for students, |
20 | | faculty and staff. Other supplies and services needed for |
21 | | these teaching facilities shall be subject to the jurisdiction |
22 | | of the Chief Procurement Officer for Public Institutions of |
23 | | Higher Education who may establish expedited procurement |
24 | | procedures and may waive or modify certification, contract, |
25 | | hearing, process and registration requirements required by the |
26 | | Code. All procurements made under this subsection shall be |
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1 | | documented and may require publication in the Illinois |
2 | | Procurement Bulletin. |
3 | | (b-10) Procurements made by or on behalf of the University |
4 | | of Illinois for investment services scheduled to expire June |
5 | | 2021 2020 may be extended through June 2022 2021 without being |
6 | | subject to the requirements of this Code. Any contract |
7 | | extended, renewed, or entered pursuant to this exception shall |
8 | | be published on the Executive Ethics Commission's website |
9 | | within 5 days of contract execution. This subsection is |
10 | | inoperative on and after July 1, 2022 2021 . |
11 | | (c) Procurements made by or on behalf of public |
12 | | institutions of higher education for the fulfillment of a |
13 | | grant shall be made in accordance with the requirements of |
14 | | this Code to the extent practical. |
15 | | Upon the written request of a public institution of higher |
16 | | education, the Chief Procurement Officer may waive contract, |
17 | | registration, certification, and hearing requirements of this |
18 | | Code if, based on the item to be procured or the terms of a |
19 | | grant, compliance is impractical. The public institution of |
20 | | higher education shall provide the Chief Procurement Officer |
21 | | with specific reasons for the waiver, including the necessity |
22 | | of contracting with a particular potential contractor, and |
23 | | shall certify that an effort was made in good faith to comply |
24 | | with the provisions of this Code. The Chief Procurement |
25 | | Officer shall provide written justification for any waivers. |
26 | | By November 1 of each year, the Chief Procurement Officer |
|
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1 | | shall file a report with the General Assembly identifying each |
2 | | contract approved with waivers and providing the justification |
3 | | given for any waivers for each of those contracts. Notice of |
4 | | each waiver made under this subsection shall be published in |
5 | | the Procurement Bulletin within 14 calendar days after |
6 | | contract execution. The Chief Procurement Officer shall |
7 | | prescribe the form and content of the notice. |
8 | | (d) Notwithstanding this Section, a waiver of the |
9 | | registration requirements of Section 20-160 does not permit a |
10 | | business entity and any affiliated entities or affiliated |
11 | | persons to make campaign contributions if otherwise prohibited |
12 | | by Section 50-37. The total amount of contracts awarded in |
13 | | accordance with this Section shall be included in determining |
14 | | the aggregate amount of contracts or pending bids of a |
15 | | business entity and any affiliated entities or affiliated |
16 | | persons. |
17 | | (e) Notwithstanding subsection (e) of Section 50-10.5 of |
18 | | this Code, the Chief Procurement Officer, with the approval of |
19 | | the Executive Ethics Commission, may permit a public |
20 | | institution of higher education to accept a bid or enter into a |
21 | | contract with a business that assisted the public institution |
22 | | of higher education in determining whether there is a need for |
23 | | a contract or assisted in reviewing, drafting, or preparing |
24 | | documents related to a bid or contract, provided that the bid |
25 | | or contract is essential to research administered by the |
26 | | public institution of higher education and it is in the best |
|
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1 | | interest of the public institution of higher education to |
2 | | accept the bid or contract. For purposes of this subsection, |
3 | | "business" includes all individuals with whom a business is |
4 | | affiliated, including, but not limited to, any officer, agent, |
5 | | employee, consultant, independent contractor, director, |
6 | | partner, manager, or shareholder of a business. The Executive |
7 | | Ethics Commission may promulgate rules and regulations for the |
8 | | implementation and administration of the provisions of this |
9 | | subsection (e). |
10 | | (f) As used in this Section: |
11 | | "Grant" means non-appropriated funding provided by a |
12 | | federal or private entity to support a project or program |
13 | | administered by a public institution of higher education and |
14 | | any non-appropriated funding provided to a sub-recipient of |
15 | | the grant. |
16 | | "Public institution of higher education" means Chicago |
17 | | State University, Eastern Illinois University, Governors State |
18 | | University, Illinois State University, Northeastern Illinois |
19 | | University, Northern Illinois University, Southern Illinois |
20 | | University, University of Illinois, Western Illinois |
21 | | University, and, for purposes of this Code only, the Illinois |
22 | | Mathematics and Science Academy. |
23 | | (g) (Blank).
|
24 | | (h) The General Assembly finds and declares that: |
25 | | (1) Public Act 98-1076, which took effect on January |
26 | | 1, 2015, changed the repeal date set for this Section from |
|
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1 | | December 31, 2014 to December 31, 2016. |
2 | | (2) The Statute on Statutes sets forth general rules |
3 | | on the repeal of statutes and the construction of multiple |
4 | | amendments, but Section 1 of that Act also states that |
5 | | these rules will not be observed when the result would be |
6 | | "inconsistent with the manifest intent of the General |
7 | | Assembly or repugnant to the context of the statute". |
8 | | (3) This amendatory Act of the 100th General Assembly |
9 | | manifests the intention of the General Assembly to remove |
10 | | the repeal of this Section. |
11 | | (4) This Section was originally enacted to protect, |
12 | | promote, and preserve the general welfare. Any |
13 | | construction of this Section that results in the repeal of |
14 | | this Section on December 31, 2014 would be inconsistent |
15 | | with the manifest intent of the General Assembly and |
16 | | repugnant to the context of this Code. |
17 | | It is hereby declared to have been the intent of the |
18 | | General Assembly that this Section not be subject to repeal on |
19 | | December 31, 2014. |
20 | | This Section shall be deemed to have been in continuous |
21 | | effect since December 20, 2011 (the effective date of Public |
22 | | Act 97-643), and it shall continue to be in effect |
23 | | henceforward until it is otherwise lawfully repealed. All |
24 | | previously enacted amendments to this Section taking effect on |
25 | | or after December 31, 2014, are hereby validated. |
26 | | All actions taken in reliance on or pursuant to this |
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1 | | Section by any public institution of higher education, person, |
2 | | or entity are hereby validated. |
3 | | In order to ensure the continuing effectiveness of this |
4 | | Section, it is set forth in full and re-enacted by this |
5 | | amendatory Act of the 100th General Assembly. This |
6 | | re-enactment is intended as a continuation of this Section. It |
7 | | is not intended to supersede any amendment to this Section |
8 | | that is enacted by the 100th General Assembly. |
9 | | In this amendatory Act of the 100th General Assembly, the |
10 | | base text of the reenacted Section is set forth as amended by |
11 | | Public Act 98-1076. Striking and underscoring is used only to |
12 | | show changes being made to the base text. |
13 | | This Section applies to all procurements made on or before |
14 | | the effective date of this amendatory Act of the 100th General |
15 | | Assembly. |
16 | | (Source: P.A. 100-43, eff. 8-9-17; 101-640, eff. 6-12-20.)
|
17 | | Section 20-25. The Grant Accountability and Transparency |
18 | | Act is amended by changing Section 45 as follows:
|
19 | | (30 ILCS 708/45)
|
20 | | Sec. 45. Applicability.
|
21 | | (a) The requirements established under this Act apply to |
22 | | State grant-making agencies that make State and federal |
23 | | pass-through awards to non-federal entities. These |
24 | | requirements apply to all costs related to State and federal |
|
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1 | | pass-through awards.
The requirements established under this |
2 | | Act do not apply to private awards. |
3 | | (a-5) Nothing in this Act shall prohibit the use of State |
4 | | funds for purposes of federal match or maintenance of effort. |
5 | | (b) The terms and conditions of State, federal, and |
6 | | pass-through awards apply to subawards and subrecipients |
7 | | unless a particular Section of this Act or the terms and |
8 | | conditions of the State or federal award specifically indicate |
9 | | otherwise. Non-federal entities shall comply with requirements |
10 | | of this Act regardless of whether the non-federal entity is a |
11 | | recipient or subrecipient of a State or federal pass-through |
12 | | award. Pass-through entities shall comply with the |
13 | | requirements set forth under the rules adopted under |
14 | | subsection (a) of Section 20 of this Act, but not to any |
15 | | requirements in this Act directed towards State or federal |
16 | | awarding agencies, unless the requirements of the State or |
17 | | federal awards indicate otherwise.
|
18 | | When a non-federal entity is awarded a cost-reimbursement |
19 | | contract, only 2 CFR 200.330 through 200.332 are incorporated |
20 | | by reference into the contract. However, when the Cost |
21 | | Accounting Standards are applicable to the contract, they take |
22 | | precedence over the requirements of this Act unless they are |
23 | | in conflict with Subpart F of 2 CFR 200. In addition, costs |
24 | | that are made unallowable under 10 U.S.C. 2324(e) and 41 |
25 | | U.S.C. 4304(a), as described in the Federal Acquisition |
26 | | Regulations, subpart 31.2 and subpart 31.603, are always |
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1 | | unallowable. For requirements other than those covered in |
2 | | Subpart D of 2 CFR 200.330 through 200.332, the terms of the |
3 | | contract and the Federal Acquisition Regulations apply.
|
4 | | With the exception of Subpart F of 2 CFR 200, which is |
5 | | required by the Single Audit Act, in any circumstances where |
6 | | the provisions of federal statutes or regulations differ from |
7 | | the provisions of this Act, the provision of the federal |
8 | | statutes or regulations govern. This includes, for agreements |
9 | | with Indian tribes, the provisions of the Indian |
10 | | Self-Determination and Education and Assistance Act, as |
11 | | amended, 25 U.S.C. 450-458ddd-2.
|
12 | | (c) State grant-making agencies may apply subparts A |
13 | | through E of 2 CFR 200 to for-profit entities, foreign public |
14 | | entities, or foreign organizations, except where the awarding |
15 | | agency determines that the application of these subparts would |
16 | | be inconsistent with the international obligations of the |
17 | | United States or the statute or regulations of a foreign |
18 | | government.
|
19 | | (d) 2 CFR 200.101 specifies how 2 CFR 200 is applicable to |
20 | | different types of awards. The same applicability applies to |
21 | | this Act.
|
22 | | (e) (Blank). |
23 | | (f) For public institutions of higher education, the |
24 | | provisions of this Act apply only to awards funded by State |
25 | | appropriations and federal pass-through awards from a State |
26 | | agency to public institutions of higher education. |
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1 | | (g) Each grant-making agency shall enhance its processes |
2 | | to monitor and address noncompliance with reporting |
3 | | requirements and with program performance standards. Where |
4 | | applicable, the process may include a corrective action plan. |
5 | | The monitoring process shall include a plan for tracking and |
6 | | documenting performance-based contracting decisions. |
7 | | (h) Notwithstanding any provision of law to the contrary, |
8 | | grants awarded from federal funds received from the federal |
9 | | Coronavirus State Fiscal Recovery Fund in accordance with |
10 | | Section 9901 of the American Rescue Plan Act of 2021 are |
11 | | subject to the provisions of this Act, but only to the extent |
12 | | required by Section 9901 of the American Rescue Plan Act of |
13 | | 2021 and other applicable federal law or regulation.
|
14 | | (Source: P.A. 100-676, eff. 1-1-19; 100-863, eff. 8-14-18; |
15 | | 101-81, eff. 7-12-19 .)
|
16 | | Section 20-27. The Law Enforcement Camera Grant Act is |
17 | | amended by changing Sections 5 and 10 as follows:
|
18 | | (50 ILCS 707/5) |
19 | | Sec. 5. Definitions. As used in this Act: |
20 | | "Board" means the Illinois Law Enforcement Training |
21 | | Standards Board
created by the Illinois Police Training Act. |
22 | | "In-car video camera" means a video camera located in a |
23 | | law enforcement patrol vehicle. |
24 | | "In-car video camera recording equipment" means a video |
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1 | | camera recording system located in a law enforcement patrol |
2 | | vehicle consisting of a camera assembly, recording mechanism, |
3 | | and an in-car video recording medium. |
4 | | "In uniform" means a law enforcement officer who is |
5 | | wearing any officially authorized uniform designated by a law |
6 | | enforcement agency, or a law enforcement officer who is |
7 | | visibly wearing articles of clothing, badge, tactical gear, |
8 | | gun belt, a patch, or other insignia indicating that he or she |
9 | | is a law enforcement officer acting in the course of his or her |
10 | | duties. |
11 | | "Law enforcement officer" or "officer" means any person |
12 | | employed by a
county, municipality , or township , or an |
13 | | Illinois public university as a policeman, peace officer or in |
14 | | some
like position involving the enforcement of the law and |
15 | | protection of the
public interest at the risk of that person's |
16 | | life. |
17 | | "Officer-worn body camera" means an electronic camera |
18 | | system for creating, generating, sending, receiving, storing, |
19 | | displaying, and processing audiovisual recordings that may be |
20 | | worn about the person of a law enforcement officer. |
21 | | "Recording" means the process of capturing data or |
22 | | information stored on a recording medium as required under |
23 | | this Act. |
24 | | "Recording medium" means any recording medium authorized |
25 | | by the Board for the retention and playback of recorded audio |
26 | | and video including, but not limited to, VHS, DVD, hard drive, |
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1 | | cloud storage, solid state, digital, flash memory technology, |
2 | | or any other electronic medium.
|
3 | | (Source: P.A. 99-352, eff. 1-1-16 .)
|
4 | | (50 ILCS 707/10) |
5 | | Sec. 10. Law Enforcement Camera Grant Fund; creation, |
6 | | rules. |
7 | | (a) The Law Enforcement Camera Grant Fund is created as a |
8 | | special fund in the State treasury. From appropriations to the |
9 | | Board from the Fund, the Board must make grants to units of |
10 | | local government in Illinois and Illinois public universities |
11 | | for the purpose of (1) purchasing in-car video cameras for use |
12 | | in law enforcement vehicles, (2) purchasing officer-worn body |
13 | | cameras and associated technology for law enforcement |
14 | | officers, and (3) training for law enforcement officers in the |
15 | | operation of the cameras. |
16 | | Moneys received for the purposes of this Section, |
17 | | including, without limitation, fee receipts and gifts, grants, |
18 | | and awards from any public or private entity, must be |
19 | | deposited into the Fund. Any interest earned on moneys in the |
20 | | Fund must be deposited into the Fund. |
21 | | (b) The Board may set requirements for the distribution of |
22 | | grant moneys and determine which law enforcement agencies are |
23 | | eligible. |
24 | | (b-5) The Board shall consider compliance with the Uniform |
25 | | Crime Reporting Act as a factor in awarding grant moneys. |
|
| | SB2017 Enrolled | - 520 - | LRB102 16155 CPF 22006 b |
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1 | | (c) (Blank). |
2 | | (d) (Blank). |
3 | | (e) (Blank).
|
4 | | (f) (Blank). |
5 | | (g) (Blank). |
6 | | (h) (Blank). |
7 | | (Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14; |
8 | | 99-352, eff. 1-1-16 .)
|
9 | | Section 20-30. The School Construction Law is amended by |
10 | | changing Section 5-300 as follows:
|
11 | | (105 ILCS 230/5-300) |
12 | | Sec. 5-300. Early childhood construction grants. |
13 | | (a) The Capital Development Board is authorized to make |
14 | | grants to public school districts and not-for-profit entities |
15 | | for early childhood construction projects. These grants shall |
16 | | be paid out of moneys appropriated for that purpose from the |
17 | | School Construction Fund. No grants may be awarded to entities |
18 | | providing services within private residences. A public school |
19 | | district or other eligible entity must provide local matching |
20 | | funds in the following manner: in an amount equal to 10% of the |
21 | | grant under this Section. |
22 | | (1) A public school district assigned to Tier 1 under |
23 | | Section 18-8.15 of the School Code or any other eligible |
24 | | entity in an area encompassed by that district must |
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1 | | provide local matching funds in an amount equal to 3% of |
2 | | the grant awarded under this Section. |
3 | | (2) A public school district assigned to Tier 2 under |
4 | | Section 18-8.15 of the School Code or any other eligible |
5 | | entity in an area encompassed by that district must |
6 | | provide local matching funds in an amount equal to 7.5% of |
7 | | the grant awarded under this Section. |
8 | | (3) A public school district assigned to Tier 3 under |
9 | | Section 18-8.15 of the School Code or any other eligible |
10 | | entity in an area encompassed by that district must |
11 | | provide local matching funds in an amount equal to 8.75% |
12 | | of the grant awarded under this Section. |
13 | | (4) A public school district assigned to Tier 4 under |
14 | | Section 18-8.15 of the School Code or any other eligible |
15 | | entity in an area encompassed by that district must |
16 | | provide local matching funds in an amount equal to 10% of |
17 | | the grant awarded under this Section. |
18 | | A public school district or other eligible entity has no |
19 | | entitlement to a grant under this Section. |
20 | | (b) The Capital Development Board shall adopt rules to |
21 | | implement this Section. These rules need not be the same as the |
22 | | rules for school construction project grants or school |
23 | | maintenance project grants.
The rules may specify: |
24 | | (1) the manner of applying for grants; |
25 | | (2) project eligibility requirements; |
26 | | (3) restrictions on the use of grant moneys; |
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1 | | (4) the manner in which school districts and other |
2 | | eligible entities must account for the use of grant |
3 | | moneys; |
4 | | (5) requirements that new or improved facilities be |
5 | | used for early childhood and other related programs for a |
6 | | period of at least 10 years; and |
7 | | (6) any other provision that the Capital Development |
8 | | Board determines to be necessary or useful for the |
9 | | administration of this Section. |
10 | | (b-5) When grants are made to non-profit corporations for |
11 | | the acquisition or construction of new facilities, the Capital |
12 | | Development Board or any State agency it so designates shall |
13 | | hold title to or place a lien on the facility for a period of |
14 | | 10 years after the date of the grant award, after which title |
15 | | to the facility shall be transferred to the non-profit |
16 | | corporation or the lien shall be removed, provided that the |
17 | | non-profit corporation has complied with the terms of its |
18 | | grant agreement. When grants are made to non-profit |
19 | | corporations for the purpose of renovation or rehabilitation, |
20 | | if the non-profit corporation does not comply with item (5) of |
21 | | subsection (b) of this Section, the Capital Development Board |
22 | | or any State agency it so designates shall recover the grant |
23 | | pursuant to the procedures outlined in the Illinois Grant |
24 | | Funds Recovery Act. |
25 | | (c) The Capital Development Board, in consultation with |
26 | | the State Board of Education, shall establish standards for |
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1 | | the determination of priority needs concerning early childhood |
2 | | projects based on projects located in communities in the State |
3 | | with the greatest underserved population of young children, |
4 | | utilizing Census data and other reliable local early childhood |
5 | | service data. |
6 | | (d) In each school year in which early childhood |
7 | | construction project grants are awarded, 20% of the total |
8 | | amount awarded shall be awarded to a school district with a |
9 | | population of more than 500,000, provided that the school |
10 | | district complies with the requirements of this Section and |
11 | | the rules adopted under this Section.
|
12 | | (Source: P.A. 96-37, eff. 7-13-09; 96-1402, eff. 7-29-10.)
|
13 | | Section 20-35. The College and Career Success for All |
14 | | Students Act is amended by changing Section 25 as follows:
|
15 | | (105 ILCS 302/25) |
16 | | Sec. 25. AP exam fee waiver program. Subject to |
17 | | appropriation, the State Board of Education shall create, |
18 | | under the College and Career Success for All Students program |
19 | | set forth in this Act, a program in public schools where any |
20 | | student who qualifies at least 40% of students qualify for |
21 | | free or reduced-price lunches will have whereby fees charged |
22 | | by the College Board for Advanced Placement exams reduced, via |
23 | | State subsidy, to the greatest extent possible based on the |
24 | | appropriation. are waived by the school, but paid for by the |
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1 | | State, for those students who do not qualify for a fee waiver |
2 | | provided by federal funds or the College Board.
|
3 | | (Source: P.A. 95-491, eff. 8-28-07.)
|
4 | | Section 20-40. The Nursing Home Care Act is amended by |
5 | | changing Section 3-202.05 as follows:
|
6 | | (210 ILCS 45/3-202.05) |
7 | | Sec. 3-202.05. Staffing ratios effective July 1, 2010 and |
8 | | thereafter. |
9 | | (a) For the purpose of computing staff to resident ratios, |
10 | | direct care staff shall include: |
11 | | (1) registered nurses; |
12 | | (2) licensed practical nurses; |
13 | | (3) certified nurse assistants; |
14 | | (4) psychiatric services rehabilitation aides; |
15 | | (5) rehabilitation and therapy aides; |
16 | | (6) psychiatric services rehabilitation coordinators; |
17 | | (7) assistant directors of nursing; |
18 | | (8) 50% of the Director of Nurses' time; and |
19 | | (9) 30% of the Social Services Directors' time. |
20 | | The Department shall, by rule, allow certain facilities |
21 | | subject to 77 Ill. Admin. Code 300.4000 and following (Subpart |
22 | | S) to utilize specialized clinical staff, as defined in rules, |
23 | | to count towards the staffing ratios. |
24 | | Within 120 days of the effective date of this amendatory |
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1 | | Act of the 97th General Assembly, the Department shall |
2 | | promulgate rules specific to the staffing requirements for |
3 | | facilities federally defined as Institutions for Mental |
4 | | Disease. These rules shall recognize the unique nature of |
5 | | individuals with chronic mental health conditions, shall |
6 | | include minimum requirements for specialized clinical staff, |
7 | | including clinical social workers, psychiatrists, |
8 | | psychologists, and direct care staff set forth in paragraphs |
9 | | (4) through (6) and any other specialized staff which may be |
10 | | utilized and deemed necessary to count toward staffing ratios. |
11 | | Within 120 days of the effective date of this amendatory |
12 | | Act of the 97th General Assembly, the Department shall |
13 | | promulgate rules specific to the staffing requirements for |
14 | | facilities licensed under the Specialized Mental Health |
15 | | Rehabilitation Act of 2013. These rules shall recognize the |
16 | | unique nature of individuals with chronic mental health |
17 | | conditions, shall include minimum requirements for specialized |
18 | | clinical staff, including clinical social workers, |
19 | | psychiatrists, psychologists, and direct care staff set forth |
20 | | in paragraphs (4) through (6) and any other specialized staff |
21 | | which may be utilized and deemed necessary to count toward |
22 | | staffing ratios. |
23 | | (b) (Blank). |
24 | | (b-5) For purposes of the minimum staffing ratios in this |
25 | | Section, all residents shall be classified as requiring either |
26 | | skilled care or intermediate care. |
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1 | | As used in this subsection: |
2 | | "Intermediate care" means basic nursing care and other |
3 | | restorative services under periodic medical direction. |
4 | | "Skilled care" means skilled nursing care, continuous |
5 | | skilled nursing observations, restorative nursing, and other |
6 | | services under professional direction with frequent medical |
7 | | supervision. |
8 | | (c) Facilities shall notify the Department within 60 days |
9 | | after the effective date of this amendatory Act of the 96th |
10 | | General Assembly, in a form and manner prescribed by the |
11 | | Department, of the staffing ratios in effect on the effective |
12 | | date of this amendatory Act of the 96th General Assembly for |
13 | | both intermediate and skilled care and the number of residents |
14 | | receiving each level of care. |
15 | | (d)(1) (Blank). |
16 | | (2) (Blank). |
17 | | (3) (Blank). |
18 | | (4) (Blank). |
19 | | (5) Effective January 1, 2014, the minimum staffing ratios |
20 | | shall be increased to 3.8 hours of nursing and personal care |
21 | | each day for a resident needing skilled care and 2.5 hours of |
22 | | nursing and personal care each day for a resident needing |
23 | | intermediate care.
|
24 | | (e) Ninety days after the effective date of this |
25 | | amendatory Act of the 97th General Assembly, a minimum of 25% |
26 | | of nursing and personal care time shall be provided by |
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1 | | licensed nurses, with at least 10% of nursing and personal |
2 | | care time provided by registered nurses. These minimum |
3 | | requirements shall remain in effect until an acuity based |
4 | | registered nurse requirement is promulgated by rule concurrent |
5 | | with the adoption of the Resource Utilization Group |
6 | | classification-based payment methodology, as provided in |
7 | | Section 5-5.2 of the Illinois Public Aid Code. Registered |
8 | | nurses and licensed practical nurses employed by a facility in |
9 | | excess of these requirements may be used to satisfy the |
10 | | remaining 75% of the nursing and personal care time |
11 | | requirements. Notwithstanding this subsection, no staffing |
12 | | requirement in statute in effect on the effective date of this |
13 | | amendatory Act of the 97th General Assembly shall be reduced |
14 | | on account of this subsection. |
15 | | (f) The Department shall submit proposed rules for |
16 | | adoption by January 1, 2020 establishing a system for |
17 | | determining compliance with minimum staffing set forth in this |
18 | | Section and the requirements of 77 Ill. Adm. Code 300.1230 |
19 | | adjusted for any waivers granted under Section 3-303.1. |
20 | | Compliance shall be determined quarterly by comparing the |
21 | | number of hours provided per resident per day using the |
22 | | Centers for Medicare and Medicaid Services' payroll-based |
23 | | journal and the facility's daily census, broken down by |
24 | | intermediate and skilled care as self-reported by the facility |
25 | | to the Department on a quarterly basis. The Department shall |
26 | | use the quarterly payroll-based journal and the self-reported |
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1 | | census to calculate the number of hours provided per resident |
2 | | per day and compare this ratio to the minimum staffing |
3 | | standards required under this Section, as impacted by any |
4 | | waivers granted under Section 3-303.1. Discrepancies between |
5 | | job titles contained in this Section and the payroll-based |
6 | | journal shall be addressed by rule. The manner in which the |
7 | | Department requests payroll-based journal information to be |
8 | | submitted shall align with the federal Centers for Medicare |
9 | | and Medicaid Services' requirements that allow providers to |
10 | | submit the quarterly data in an aggregate manner. |
11 | | (g) The Department shall submit proposed rules for |
12 | | adoption by January 1, 2020 establishing monetary penalties |
13 | | for facilities not in compliance with minimum staffing |
14 | | standards under this Section. No monetary penalty may be |
15 | | issued for noncompliance during the implementation period, |
16 | | which shall be July 1, 2020 through December 31, 2021 |
17 | | September 30, 2020 . If a facility is found to be noncompliant |
18 | | during the implementation period, the Department shall provide |
19 | | a written notice identifying the staffing deficiencies and |
20 | | require the facility to provide a sufficiently detailed |
21 | | correction plan to meet the statutory minimum staffing levels. |
22 | | Monetary penalties shall be imposed beginning no later than |
23 | | January 1, 2022 January 1, 2021 and quarterly thereafter and |
24 | | shall be based on the latest quarter for which the Department |
25 | | has data. Monetary penalties shall be established based on a |
26 | | formula that calculates on a daily basis the cost of wages and |
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1 | | benefits for the missing staffing hours. All notices of |
2 | | noncompliance shall include the computations used to determine |
3 | | noncompliance and establishing the variance between minimum |
4 | | staffing ratios and the Department's computations. The penalty |
5 | | for the first offense shall be 125% of the cost of wages and |
6 | | benefits for the missing staffing hours. The penalty shall |
7 | | increase to 150% of the cost of wages and benefits for the |
8 | | missing staffing hours for the second offense and 200% the |
9 | | cost of wages and benefits for the missing staffing hours for |
10 | | the third and all subsequent offenses. The penalty shall be |
11 | | imposed regardless of whether the facility has committed other |
12 | | violations of this Act during the same period that the |
13 | | staffing offense occurred. The penalty may not be waived, but |
14 | | the Department shall have the discretion to determine the |
15 | | gravity of the violation in situations where there is no more |
16 | | than a 10% deviation from the staffing requirements and make |
17 | | appropriate adjustments to the penalty. The Department is |
18 | | granted discretion to waive the penalty when unforeseen |
19 | | circumstances have occurred that resulted in call-offs of |
20 | | scheduled staff. This provision shall be applied no more than |
21 | | 6 times per quarter. Nothing in this Section diminishes a |
22 | | facility's right to appeal. |
23 | | (Source: P.A. 101-10, eff. 6-5-19.)
|
24 | | Section 20-45. The Specialized Mental Health |
25 | | Rehabilitation Act of 2013 is amended by changing Section |
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1 | | 5-101 and by adding Sections 5-108, 5-109, 5-110, 5-111, and |
2 | | 5-112 as follows:
|
3 | | (210 ILCS 49/5-101)
|
4 | | Sec. 5-101. Managed care entity, coordinated care entity, |
5 | | and accountable care entity payments. For facilities licensed |
6 | | by the Department of Public Health under this Act, the payment |
7 | | for services provided shall be determined by negotiation with |
8 | | managed care entities, coordinated care entities, or |
9 | | accountable care entities. However, for 3 years after the |
10 | | effective date of this Act, in no event shall the |
11 | | reimbursement rate paid to facilities licensed under this Act |
12 | | be less than the rate in effect on July 1, 2021 June 30, 2013 |
13 | | less $7.07 times the number of occupied bed days, as that term |
14 | | is defined in Article V-B of the Illinois Public Aid Code, for |
15 | | each facility previously licensed under the Nursing Home Care |
16 | | Act on June 30, 2013; or the rate in effect on June 30, 2013 |
17 | | for each facility licensed under the Specialized Mental Health |
18 | | Rehabilitation Act on June 30, 2013 . Any adjustment in the |
19 | | support component or the capital component , including the real |
20 | | estate tax per diem rate, for facilities licensed by the |
21 | | Department of Public Health under the Nursing Home Care Act |
22 | | shall apply equally to facilities licensed by the Department |
23 | | of Public Health under this Act for the duration of the |
24 | | provisional licensure period as defined in Section 4-105 of |
25 | | this Act .
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1 | | The Department of Healthcare and Family Services shall |
2 | | publish a reimbursement rate for triage, crisis stabilization, |
3 | | and transitional living services by December 1, 2014. |
4 | | (Source: P.A. 98-104, eff. 7-22-13; 98-651, eff. 6-16-14.)
|
5 | | (210 ILCS 49/5-108 new) |
6 | | Sec. 5-108. Infection prevention and facility safety |
7 | | improvement payments. Payments will be awarded to facilities |
8 | | on a per bed basis with the funded appropriation for Fiscal |
9 | | Year 2022 divided by the number of licensed beds in each |
10 | | facility. Facilities will receive an equal amount for every |
11 | | licensed bed from the amount appropriated. Facilities shall |
12 | | use these funds for improvements to their facilities that |
13 | | promote infection prevention or improve the safety within the |
14 | | facility. Funding may be used for, but are not limited to, the |
15 | | following: restroom renovations to promote infection |
16 | | prevention, kitchen and food delivery alterations that promote |
17 | | infection prevention, and HVAC or air filtration upgrades that |
18 | | promote infection prevention. Facilities must attest to the |
19 | | Department of Healthcare and Family Services that the funding |
20 | | was utilized for the purpose of infection prevention and |
21 | | control or improved facility safety. If the facility does not |
22 | | attest to the usage of the payments or cannot document the |
23 | | usage of payments the Department shall recoup the expenditure |
24 | | of funds by withholding payment of rate.
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1 | | (210 ILCS 49/5-109 new) |
2 | | Sec. 5-109. Communication quality improvement payments. |
3 | | Payments will be awarded to facilities on a per bed basis with |
4 | | the funded appropriation for Fiscal Year 2022 divided by the |
5 | | number of licensed beds in each facility. Facilities will |
6 | | receive an equal amount for every licensed bed from the amount |
7 | | appropriated. Facilities shall use these funds for |
8 | | improvements to their facilities that increase access to |
9 | | digital communications or facilitate safe and private personal |
10 | | communications. Funding may be used for, but are not limited |
11 | | to, the following: the purchase of personal communication |
12 | | devices for facility use, the enhancement of broadband access |
13 | | and bandwidth, and the establishment or improvement of general |
14 | | meeting areas for the benefit of residents and employees. |
15 | | Facilities must attest to the Department of Healthcare and |
16 | | Family Services that the funding was utilized for the purpose |
17 | | of communication, technological improvements, or facility |
18 | | training aid. If the facility does not attest to the usage of |
19 | | the payments or cannot document the usage of payments the |
20 | | Department shall recoup the expenditure of funds by |
21 | | withholding payment of rate.
|
22 | | (210 ILCS 49/5-110 new) |
23 | | Sec. 5-110. Staff longevity payments. Payments will be |
24 | | awarded to facilities on a per bed basis with the funded |
25 | | appropriation for Fiscal Year 2022 divided by the number of |
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1 | | licensed beds in each facility. Facilities will receive an |
2 | | equal amount for every licensed bed from the amount |
3 | | appropriated. Facilities shall use these funds to grant an |
4 | | extra week of payment to any direct care staff who has worked |
5 | | continuously in the same facility since March 1, 2020 through |
6 | | the time in which payments are awarded to facilities for this |
7 | | purpose by the Department of Healthcare and Family Services. |
8 | | Facilities must attest to the Department of Healthcare and |
9 | | Family Services that the funding was utilized for the purpose |
10 | | of providing the staff longevity payments as detailed in this |
11 | | Section. If the facility does not attest to the usage of the |
12 | | payments or cannot document the usage of payments the |
13 | | Department shall recoup the expenditure of funds by |
14 | | withholding payment of rate.
|
15 | | (210 ILCS 49/5-111 new) |
16 | | Sec. 5-111. Recruitment and Retention of Direct Care |
17 | | Staff. Facilities shall receive funding to assist with the |
18 | | recruitment and retention of direct care staff. Funding will |
19 | | be distributed based on the total number of licensed beds |
20 | | within a facility with the appropriated amount being divided |
21 | | by the total number of licensed beds in the State.
|
22 | | (210 ILCS 49/5-112 new) |
23 | | Sec. 5-112. Bed reduction payments. The Department of |
24 | | Healthcare and Family Services shall make payments to |
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1 | | facilities licensed under this Act for the purpose of reducing |
2 | | bed capacity and room occupancy. Facilities desiring to |
3 | | participate in these payments shall submit a proposal to the |
4 | | Department for review. In the proposal the facility shall |
5 | | detail the number of beds that are seeking to eliminate and the |
6 | | price they are requesting to eliminate those beds. The |
7 | | facility shall also detail in their proposal if the effected |
8 | | beds would reduce room occupancy from 3 or 4 beds to double |
9 | | occupancy or is the bed elimination would create single |
10 | | occupancy. Priority will be given to proposals that eliminate |
11 | | the use of three-person or four-person occupancy rooms. |
12 | | Proposals shall be collected by the Department within a |
13 | | specific time period and the Department will negotiate all |
14 | | payments before making final awards to ensure that the funding |
15 | | appropriated is sufficient to fund the awards. Payments shall |
16 | | not be less than $25,000 per bed and proposals to eliminate |
17 | | beds that lead to single occupancy rooms shall receive an |
18 | | additional $10,000 per bed over and above any other negotiated |
19 | | bed elimination payment. Before a facility can receive payment |
20 | | under this Section, the facility must receive approval from |
21 | | the Department of Public Health for the permanent removal of |
22 | | the beds for which they are receiving payment. Payment for the |
23 | | elimination of the beds shall be made within 15 days of the |
24 | | facility notifying the Department of Public Health about the |
25 | | bed license elimination. Under no circumstances shall a |
26 | | facility be allowed to increase the capacity of a facility |
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1 | | once payment has been received for the elimination of beds.
|
2 | | Section 20-50. The Pharmacy Practice Act is amended by |
3 | | changing Section 3 as follows:
|
4 | | (225 ILCS 85/3)
|
5 | | (Section scheduled to be repealed on January 1, 2023)
|
6 | | Sec. 3. Definitions. For the purpose of this Act, except |
7 | | where otherwise
limited therein:
|
8 | | (a) "Pharmacy" or "drugstore" means and includes every |
9 | | store, shop,
pharmacy department, or other place where |
10 | | pharmacist
care is
provided
by a pharmacist (1) where drugs, |
11 | | medicines, or poisons are
dispensed, sold or
offered for sale |
12 | | at retail, or displayed for sale at retail; or
(2)
where
|
13 | | prescriptions of physicians, dentists, advanced practice |
14 | | registered nurses, physician assistants, veterinarians, |
15 | | podiatric physicians, or
optometrists, within the limits of |
16 | | their
licenses, are
compounded, filled, or dispensed; or (3) |
17 | | which has upon it or
displayed within
it, or affixed to or used |
18 | | in connection with it, a sign bearing the word or
words |
19 | | "Pharmacist", "Druggist", "Pharmacy", "Pharmaceutical
Care", |
20 | | "Apothecary", "Drugstore",
"Medicine Store", "Prescriptions", |
21 | | "Drugs", "Dispensary", "Medicines", or any word
or words of |
22 | | similar or like import, either in the English language
or any |
23 | | other language; or (4) where the characteristic prescription
|
24 | | sign (Rx) or similar design is exhibited; or (5) any store, or
|
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1 | | shop,
or other place with respect to which any of the above |
2 | | words, objects,
signs or designs are used in any |
3 | | advertisement.
|
4 | | (b) "Drugs" means and includes (1) articles recognized
in |
5 | | the official United States Pharmacopoeia/National Formulary |
6 | | (USP/NF),
or any supplement thereto and being intended for and |
7 | | having for their
main use the diagnosis, cure, mitigation, |
8 | | treatment or prevention of
disease in man or other animals, as |
9 | | approved by the United States Food and
Drug Administration, |
10 | | but does not include devices or their components, parts,
or |
11 | | accessories; and (2) all other articles intended
for and |
12 | | having for their main use the diagnosis, cure, mitigation,
|
13 | | treatment or prevention of disease in man or other animals, as |
14 | | approved
by the United States Food and Drug Administration, |
15 | | but does not include
devices or their components, parts, or |
16 | | accessories; and (3) articles
(other than food) having for |
17 | | their main use and intended
to affect the structure or any |
18 | | function of the body of man or other
animals; and (4) articles |
19 | | having for their main use and intended
for use as a component |
20 | | or any articles specified in clause (1), (2)
or (3); but does |
21 | | not include devices or their components, parts or
accessories.
|
22 | | (c) "Medicines" means and includes all drugs intended for
|
23 | | human or veterinary use approved by the United States Food and |
24 | | Drug
Administration.
|
25 | | (d) "Practice of pharmacy" means: |
26 | | (1) the interpretation and the provision of assistance |
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1 | | in the monitoring, evaluation, and implementation of |
2 | | prescription drug orders; |
3 | | (2) the dispensing of prescription drug orders; |
4 | | (3) participation in drug and device selection; |
5 | | (4) drug administration limited to the administration |
6 | | of oral, topical, injectable, and inhalation as follows: |
7 | | (A) in the context of patient education on the |
8 | | proper use or delivery of medications; |
9 | | (B) vaccination of patients 7 14 years of age and |
10 | | older pursuant to a valid prescription or standing |
11 | | order, by a physician licensed to practice medicine in |
12 | | all its branches, upon completion of appropriate |
13 | | training, including how to address contraindications |
14 | | and adverse reactions set forth by rule, with |
15 | | notification to the patient's physician and |
16 | | appropriate record retention, or pursuant to hospital |
17 | | pharmacy and therapeutics committee policies and |
18 | | procedures . Eligible vaccines are those listed on the |
19 | | U.S. Centers for Disease Control and Prevention (CDC) |
20 | | Recommended Immunization Schedule, the CDC's Health |
21 | | Information for International Travel, or the U.S. Food |
22 | | and Drug Administration's Vaccines Licensed and |
23 | | Authorized for Use in the United States. As applicable |
24 | | to the State's Medicaid program and other payers, |
25 | | vaccines ordered and administered in accordance with |
26 | | this subsection shall be covered and reimbursed at no |
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1 | | less than the rate that the vaccine is reimbursed when |
2 | | ordered and administered by a physician ; |
3 | | (B-5) following the initial administration of |
4 | | long-acting or extended-release extended release form |
5 | | opioid antagonists by a physician licensed to practice |
6 | | medicine in all its branches, administration of |
7 | | injections of long-acting or extended-release form |
8 | | opioid antagonists for the treatment of substance use |
9 | | disorder, pursuant to a valid prescription by a |
10 | | physician licensed to practice medicine in all its |
11 | | branches, upon completion of appropriate training, |
12 | | including how to address contraindications and adverse |
13 | | reactions, including, but not limited to, respiratory |
14 | | depression and the performance of cardiopulmonary |
15 | | resuscitation, set forth by rule, with notification to |
16 | | the patient's physician and appropriate record |
17 | | retention, or pursuant to hospital pharmacy and |
18 | | therapeutics committee policies and procedures; |
19 | | (C) administration of injections of |
20 | | alpha-hydroxyprogesterone caproate, pursuant to a |
21 | | valid prescription, by a physician licensed to |
22 | | practice medicine in all its branches, upon completion |
23 | | of appropriate training, including how to address |
24 | | contraindications and adverse reactions set forth by |
25 | | rule, with notification to the patient's physician and |
26 | | appropriate record retention, or pursuant to hospital |
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1 | | pharmacy and therapeutics committee policies and |
2 | | procedures; and |
3 | | (D) administration of injections of long-term |
4 | | antipsychotic medications pursuant to a valid |
5 | | prescription by a physician licensed to practice |
6 | | medicine in all its branches, upon completion of |
7 | | appropriate training conducted by an Accreditation |
8 | | Council of Pharmaceutical Education accredited |
9 | | provider, including how to address contraindications |
10 | | and adverse reactions set forth by rule, with |
11 | | notification to the patient's physician and |
12 | | appropriate record retention, or pursuant to hospital |
13 | | pharmacy and therapeutics committee policies and |
14 | | procedures. |
15 | | (5) (blank) vaccination of patients ages 10 through 13 |
16 | | limited to the Influenza (inactivated influenza vaccine |
17 | | and live attenuated influenza intranasal vaccine) and Tdap |
18 | | (defined as tetanus, diphtheria, acellular pertussis) |
19 | | vaccines, pursuant to a valid prescription or standing |
20 | | order, by a physician licensed to practice medicine in all |
21 | | its branches, upon completion of appropriate training, |
22 | | including how to address contraindications and adverse |
23 | | reactions set forth by rule, with notification to the |
24 | | patient's physician and appropriate record retention, or |
25 | | pursuant to hospital pharmacy and therapeutics committee |
26 | | policies and procedures ; |
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1 | | (6) drug regimen review; |
2 | | (7) drug or drug-related research; |
3 | | (8) the provision of patient counseling; |
4 | | (9) the practice of telepharmacy; |
5 | | (10) the provision of those acts or services necessary |
6 | | to provide pharmacist care; |
7 | | (11) medication therapy management; and |
8 | | (12) the responsibility for compounding and labeling |
9 | | of drugs and devices (except labeling by a manufacturer, |
10 | | repackager, or distributor of non-prescription drugs and |
11 | | commercially packaged legend drugs and devices), proper |
12 | | and safe storage of drugs and devices, and maintenance of |
13 | | required records. |
14 | | A pharmacist who performs any of the acts defined as the |
15 | | practice of pharmacy in this State must be actively licensed |
16 | | as a pharmacist under this Act.
|
17 | | (e) "Prescription" means and includes any written, oral, |
18 | | facsimile, or
electronically transmitted order for drugs
or |
19 | | medical devices, issued by a physician licensed to practice |
20 | | medicine in
all its branches, dentist, veterinarian, podiatric |
21 | | physician, or
optometrist, within the
limits of his or her |
22 | | license, by a physician assistant in accordance with
|
23 | | subsection (f) of Section 4, or by an advanced practice |
24 | | registered nurse in
accordance with subsection (g) of Section |
25 | | 4, containing the
following: (1) name
of the patient; (2) date |
26 | | when prescription was issued; (3) name
and strength of drug or |
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1 | | description of the medical device prescribed;
and (4) |
2 | | quantity; (5) directions for use; (6) prescriber's name,
|
3 | | address,
and signature; and (7) DEA registration number where |
4 | | required, for controlled
substances.
The prescription may, but |
5 | | is not required to, list the illness, disease, or condition |
6 | | for which the drug or device is being prescribed. DEA |
7 | | registration numbers shall not be required on inpatient drug |
8 | | orders. A prescription for medication other than controlled |
9 | | substances shall be valid for up to 15 months from the date |
10 | | issued for the purpose of refills, unless the prescription |
11 | | states otherwise.
|
12 | | (f) "Person" means and includes a natural person, |
13 | | partnership,
association, corporation, government entity, or |
14 | | any other legal
entity.
|
15 | | (g) "Department" means the Department of Financial and
|
16 | | Professional Regulation.
|
17 | | (h) "Board of Pharmacy" or "Board" means the State Board
|
18 | | of Pharmacy of the Department of Financial and Professional |
19 | | Regulation.
|
20 | | (i) "Secretary"
means the Secretary
of Financial and |
21 | | Professional Regulation.
|
22 | | (j) "Drug product selection" means the interchange for a
|
23 | | prescribed pharmaceutical product in accordance with Section |
24 | | 25 of
this Act and Section 3.14 of the Illinois Food, Drug and |
25 | | Cosmetic Act.
|
26 | | (k) "Inpatient drug order" means an order issued by an |
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1 | | authorized
prescriber for a resident or patient of a facility |
2 | | licensed under the
Nursing Home Care Act, the ID/DD Community |
3 | | Care Act, the MC/DD Act, the Specialized Mental Health |
4 | | Rehabilitation Act of 2013, the Hospital Licensing Act, or the |
5 | | University of Illinois Hospital Act, or a facility which is |
6 | | operated by the Department of Human
Services (as successor to |
7 | | the Department of Mental Health
and Developmental |
8 | | Disabilities) or the Department of Corrections.
|
9 | | (k-5) "Pharmacist" means an individual health care |
10 | | professional and
provider currently licensed by this State to |
11 | | engage in the practice of
pharmacy.
|
12 | | (l) "Pharmacist in charge" means the licensed pharmacist |
13 | | whose name appears
on a pharmacy license and who is |
14 | | responsible for all aspects of the
operation related to the |
15 | | practice of pharmacy.
|
16 | | (m) "Dispense" or "dispensing" means the interpretation, |
17 | | evaluation, and implementation of a prescription drug order, |
18 | | including the preparation and delivery of a drug or device to a |
19 | | patient or patient's agent in a suitable container |
20 | | appropriately labeled for subsequent administration to or use |
21 | | by a patient in accordance with applicable State and federal |
22 | | laws and regulations.
"Dispense" or "dispensing" does not mean |
23 | | the physical delivery to a patient or a
patient's |
24 | | representative in a home or institution by a designee of a |
25 | | pharmacist
or by common carrier. "Dispense" or "dispensing" |
26 | | also does not mean the physical delivery
of a drug or medical |
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1 | | device to a patient or patient's representative by a
|
2 | | pharmacist's designee within a pharmacy or drugstore while the |
3 | | pharmacist is
on duty and the pharmacy is open.
|
4 | | (n) "Nonresident pharmacy"
means a pharmacy that is |
5 | | located in a state, commonwealth, or territory
of the United |
6 | | States, other than Illinois, that delivers, dispenses, or
|
7 | | distributes, through the United States Postal Service, |
8 | | commercially acceptable parcel delivery service, or other |
9 | | common
carrier, to Illinois residents, any substance which |
10 | | requires a prescription.
|
11 | | (o) "Compounding" means the preparation and mixing of |
12 | | components, excluding flavorings, (1) as the result of a |
13 | | prescriber's prescription drug order or initiative based on |
14 | | the prescriber-patient-pharmacist relationship in the course |
15 | | of professional practice or (2) for the purpose of, or |
16 | | incident to, research, teaching, or chemical analysis and not |
17 | | for sale or dispensing. "Compounding" includes the preparation |
18 | | of drugs or devices in anticipation of receiving prescription |
19 | | drug orders based on routine, regularly observed dispensing |
20 | | patterns. Commercially available products may be compounded |
21 | | for dispensing to individual patients only if all of the |
22 | | following conditions are met: (i) the commercial product is |
23 | | not reasonably available from normal distribution channels in |
24 | | a timely manner to meet the patient's needs and (ii) the |
25 | | prescribing practitioner has requested that the drug be |
26 | | compounded.
|
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|
1 | | (p) (Blank).
|
2 | | (q) (Blank).
|
3 | | (r) "Patient counseling" means the communication between a |
4 | | pharmacist or a student pharmacist under the supervision of a |
5 | | pharmacist and a patient or the patient's representative about |
6 | | the patient's medication or device for the purpose of |
7 | | optimizing proper use of prescription medications or devices. |
8 | | "Patient counseling" may include without limitation (1) |
9 | | obtaining a medication history; (2) acquiring a patient's |
10 | | allergies and health conditions; (3) facilitation of the |
11 | | patient's understanding of the intended use of the medication; |
12 | | (4) proper directions for use; (5) significant potential |
13 | | adverse events; (6) potential food-drug interactions; and (7) |
14 | | the need to be compliant with the medication therapy. A |
15 | | pharmacy technician may only participate in the following |
16 | | aspects of patient counseling under the supervision of a |
17 | | pharmacist: (1) obtaining medication history; (2) providing |
18 | | the offer for counseling by a pharmacist or student |
19 | | pharmacist; and (3) acquiring a patient's allergies and health |
20 | | conditions.
|
21 | | (s) "Patient profiles" or "patient drug therapy record" |
22 | | means the
obtaining, recording, and maintenance of patient |
23 | | prescription
information, including prescriptions for |
24 | | controlled substances, and
personal information.
|
25 | | (t) (Blank).
|
26 | | (u) "Medical device" or "device" means an instrument, |
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1 | | apparatus, implement, machine,
contrivance, implant, in vitro |
2 | | reagent, or other similar or related article,
including any |
3 | | component part or accessory, required under federal law to
|
4 | | bear the label "Caution: Federal law requires dispensing by or |
5 | | on the order
of a physician". A seller of goods and services |
6 | | who, only for the purpose of
retail sales, compounds, sells, |
7 | | rents, or leases medical devices shall not,
by reasons |
8 | | thereof, be required to be a licensed pharmacy.
|
9 | | (v) "Unique identifier" means an electronic signature, |
10 | | handwritten
signature or initials, thumb print, or other |
11 | | acceptable biometric
or electronic identification process as |
12 | | approved by the Department.
|
13 | | (w) "Current usual and customary retail price" means the |
14 | | price that a pharmacy charges to a non-third-party payor.
|
15 | | (x) "Automated pharmacy system" means a mechanical system |
16 | | located within the confines of the pharmacy or remote location |
17 | | that performs operations or activities, other than compounding |
18 | | or administration, relative to storage, packaging, dispensing, |
19 | | or distribution of medication, and which collects, controls, |
20 | | and maintains all transaction information. |
21 | | (y) "Drug regimen review" means and includes the |
22 | | evaluation of prescription drug orders and patient records for |
23 | | (1)
known allergies; (2) drug or potential therapy |
24 | | contraindications;
(3) reasonable dose, duration of use, and |
25 | | route of administration, taking into consideration factors |
26 | | such as age, gender, and contraindications; (4) reasonable |
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1 | | directions for use; (5) potential or actual adverse drug |
2 | | reactions; (6) drug-drug interactions; (7) drug-food |
3 | | interactions; (8) drug-disease contraindications; (9) |
4 | | therapeutic duplication; (10) patient laboratory values when |
5 | | authorized and available; (11) proper utilization (including |
6 | | over or under utilization) and optimum therapeutic outcomes; |
7 | | and (12) abuse and misuse.
|
8 | | (z) "Electronically transmitted prescription" means a |
9 | | prescription that is created, recorded, or stored by |
10 | | electronic means; issued and validated with an electronic |
11 | | signature; and transmitted by electronic means directly from |
12 | | the prescriber to a pharmacy. An electronic prescription is |
13 | | not an image of a physical prescription that is transferred by |
14 | | electronic means from computer to computer, facsimile to |
15 | | facsimile, or facsimile to computer.
|
16 | | (aa) "Medication therapy management services" means a |
17 | | distinct service or group of services offered by licensed |
18 | | pharmacists, physicians licensed to practice medicine in all |
19 | | its branches, advanced practice registered nurses authorized |
20 | | in a written agreement with a physician licensed to practice |
21 | | medicine in all its branches, or physician assistants |
22 | | authorized in guidelines by a supervising physician that |
23 | | optimize therapeutic outcomes for individual patients through |
24 | | improved medication use. In a retail or other non-hospital |
25 | | pharmacy, medication therapy management services shall consist |
26 | | of the evaluation of prescription drug orders and patient |
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1 | | medication records to resolve conflicts with the following: |
2 | | (1) known allergies; |
3 | | (2) drug or potential therapy contraindications; |
4 | | (3) reasonable dose, duration of use, and route of |
5 | | administration, taking into consideration factors such as |
6 | | age, gender, and contraindications; |
7 | | (4) reasonable directions for use; |
8 | | (5) potential or actual adverse drug reactions; |
9 | | (6) drug-drug interactions; |
10 | | (7) drug-food interactions; |
11 | | (8) drug-disease contraindications; |
12 | | (9) identification of therapeutic duplication; |
13 | | (10) patient laboratory values when authorized and |
14 | | available; |
15 | | (11) proper utilization (including over or under |
16 | | utilization) and optimum therapeutic outcomes; and |
17 | | (12) drug abuse and misuse. |
18 | | "Medication therapy management services" includes the |
19 | | following: |
20 | | (1) documenting the services delivered and |
21 | | communicating the information provided to patients' |
22 | | prescribers within an appropriate time frame, not to |
23 | | exceed 48 hours; |
24 | | (2) providing patient counseling designed to enhance a |
25 | | patient's understanding and the appropriate use of his or |
26 | | her medications; and |
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1 | | (3) providing information, support services, and |
2 | | resources designed to enhance a patient's adherence with |
3 | | his or her prescribed therapeutic regimens. |
4 | | "Medication therapy management services" may also include |
5 | | patient care functions authorized by a physician licensed to |
6 | | practice medicine in all its branches for his or her |
7 | | identified patient or groups of patients under specified |
8 | | conditions or limitations in a standing order from the |
9 | | physician. |
10 | | "Medication therapy management services" in a licensed |
11 | | hospital may also include the following: |
12 | | (1) reviewing assessments of the patient's health |
13 | | status; and |
14 | | (2) following protocols of a hospital pharmacy and |
15 | | therapeutics committee with respect to the fulfillment of |
16 | | medication orders.
|
17 | | (bb) "Pharmacist care" means the provision by a pharmacist |
18 | | of medication therapy management services, with or without the |
19 | | dispensing of drugs or devices, intended to achieve outcomes |
20 | | that improve patient health, quality of life, and comfort and |
21 | | enhance patient safety.
|
22 | | (cc) "Protected health information" means individually |
23 | | identifiable health information that, except as otherwise |
24 | | provided, is:
|
25 | | (1) transmitted by electronic media; |
26 | | (2) maintained in any medium set forth in the |
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1 | | definition of "electronic media" in the federal Health |
2 | | Insurance Portability and Accountability Act; or |
3 | | (3) transmitted or maintained in any other form or |
4 | | medium. |
5 | | "Protected health information" does not include |
6 | | individually identifiable health information found in: |
7 | | (1) education records covered by the federal Family |
8 | | Educational Right and Privacy Act; or |
9 | | (2) employment records held by a licensee in its role |
10 | | as an employer. |
11 | | (dd) "Standing order" means a specific order for a patient |
12 | | or group of patients issued by a physician licensed to |
13 | | practice medicine in all its branches in Illinois. |
14 | | (ee) "Address of record" means the designated address |
15 | | recorded by the Department in the applicant's application file |
16 | | or licensee's license file maintained by the Department's |
17 | | licensure maintenance unit. |
18 | | (ff) "Home pharmacy" means the location of a pharmacy's |
19 | | primary operations.
|
20 | | (gg) "Email address of record" means the designated email |
21 | | address recorded by the Department in the applicant's |
22 | | application file or the licensee's license file, as maintained |
23 | | by the Department's licensure maintenance unit. |
24 | | (Source: P.A. 100-208, eff. 1-1-18; 100-497, eff. 9-8-17; |
25 | | 100-513, eff. 1-1-18; 100-804, eff. 1-1-19; 100-863, eff. |
26 | | 8-14-18; 101-349, eff. 1-1-20; revised 8-21-20.)
|
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1 | | Section 20-55. The Illinois Public Aid Code is amended by |
2 | | changing Section 12-4.35 and by adding Section 5-5.06b as |
3 | | follows:
|
4 | | (305 ILCS 5/5-5.06b new) |
5 | | Sec. 5-5.06b. Dental services. On and after July 1, 2021, |
6 | | dental services provided to adults and children under the |
7 | | medical assistance program may be established and paid at no |
8 | | less than the rates published by the Department and effective |
9 | | January 1, 2020 for all local health departments as the fee |
10 | | schedule for children and adult recipients but shall include |
11 | | the following dental procedures and amounts: D0140 $19.12, |
12 | | D0150 $24.84, D0220 $6.61, D0230 $4.48, D0272 $11.09, D0274 |
13 | | $19.94, D1110 $48.38, D2140 $36.40, D2150 $56.82, D2391 |
14 | | $36.40, D2392 $56.82, D5110 $444.09, D5120 $444.09, D7140 |
15 | | $46.16, D7210 $67.73.
|
16 | | (305 ILCS 5/12-4.35)
|
17 | | Sec. 12-4.35. Medical services for certain noncitizens.
|
18 | | (a) Notwithstanding
Section 1-11 of this Code or Section |
19 | | 20(a) of the Children's Health Insurance
Program Act, the |
20 | | Department of Healthcare and Family Services may provide |
21 | | medical services to
noncitizens who have not yet attained 19 |
22 | | years of age and who are not eligible
for medical assistance |
23 | | under Article V of this Code or under the Children's
Health |
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|
1 | | Insurance Program created by the Children's Health Insurance |
2 | | Program Act
due to their not meeting the otherwise applicable |
3 | | provisions of Section 1-11
of this Code or Section 20(a) of the |
4 | | Children's Health Insurance Program Act.
The medical services |
5 | | available, standards for eligibility, and other conditions
of |
6 | | participation under this Section shall be established by rule |
7 | | by the
Department; however, any such rule shall be at least as |
8 | | restrictive as the
rules for medical assistance under Article |
9 | | V of this Code or the Children's
Health Insurance Program |
10 | | created by the Children's Health Insurance Program
Act.
|
11 | | (a-5) Notwithstanding Section 1-11 of this Code, the |
12 | | Department of Healthcare and Family Services may provide |
13 | | medical assistance in accordance with Article V of this Code |
14 | | to noncitizens over the age of 65 years of age who are not |
15 | | eligible for medical assistance under Article V of this Code |
16 | | due to their not meeting the otherwise applicable provisions |
17 | | of Section 1-11 of this Code, whose income is at or below 100% |
18 | | of the federal poverty level after deducting the costs of |
19 | | medical or other remedial care, and who would otherwise meet |
20 | | the eligibility requirements in Section 5-2 of this Code. The |
21 | | medical services available, standards for eligibility, and |
22 | | other conditions of participation under this Section shall be |
23 | | established by rule by the Department; however, any such rule |
24 | | shall be at least as restrictive as the rules for medical |
25 | | assistance under Article V of this Code. |
26 | | (a-6) By May 30, 2022, notwithstanding Section 1-11 of |
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| | SB2017 Enrolled | - 552 - | LRB102 16155 CPF 22006 b |
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1 | | this Code, the Department of Healthcare and Family Services |
2 | | may provide medical services to noncitizens 55 years of age |
3 | | through 64 years of age who (i) are not eligible for medical |
4 | | assistance under Article V of this Code due to their not |
5 | | meeting the otherwise applicable provisions of Section 1-11 of |
6 | | this Code and (ii) have income at or below 133% of the federal |
7 | | poverty level plus 5% for the applicable family size as |
8 | | determined under applicable federal law and regulations. |
9 | | Persons eligible for medical services under this amendatory |
10 | | Act of the 102nd General Assembly shall receive benefits |
11 | | identical to the benefits provided under the Health Benefits |
12 | | Service Package as that term is defined in subsection (m) of |
13 | | Section 5-1.1 of this Code. |
14 | | (b) The Department is authorized to take any action, |
15 | | including without
limitation cessation or limitation of |
16 | | enrollment, reduction of available medical services,
and |
17 | | changing standards for eligibility, that is deemed necessary |
18 | | by the
Department during a State fiscal year to assure that |
19 | | payments under this
Section do not exceed available funds.
|
20 | | (c) Continued enrollment of
individuals into the program |
21 | | created under subsection (a) of this Section in any fiscal |
22 | | year is
contingent upon continued enrollment of individuals |
23 | | into the Children's Health
Insurance Program during that |
24 | | fiscal year.
|
25 | | (d) (Blank).
|
26 | | (Source: P.A. 101-636, eff. 6-10-20.)
|
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1 | | Section 20-60. The Children's Mental Health Act of 2003 is |
2 | | amended by changing Section 5 as follows:
|
3 | | (405 ILCS 49/5)
|
4 | | Sec. 5. Children's Mental Health Plan.
|
5 | | (a) The State of Illinois shall develop a Children's |
6 | | Mental Health Plan
containing short-term and long-term |
7 | | recommendations to provide
comprehensive, coordinated mental
|
8 | | health prevention, early intervention, and treatment services |
9 | | for children from
birth through age 18. This Plan
shall |
10 | | include but not be limited to:
|
11 | | (1) Coordinated provider services and interagency |
12 | | referral networks for
children from birth through age 18 |
13 | | to maximize resources and
minimize duplication of |
14 | | services.
|
15 | | (2) Guidelines for incorporating social and emotional |
16 | | development into
school learning standards and educational |
17 | | programs, pursuant to
Section 15 of this Act.
|
18 | | (3) Protocols for implementing screening and |
19 | | assessment of children prior
to any admission to an |
20 | | inpatient hospital for psychiatric services,
pursuant to |
21 | | subsection (a) of Section 5-5.23 of the Illinois Public |
22 | | Aid
Code.
|
23 | | (4) Recommendations regarding a State budget for |
24 | | children's mental
health prevention, early intervention, |
|
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|
1 | | and treatment across all State
agencies.
|
2 | | (5) Recommendations for State and local mechanisms for |
3 | | integrating
federal, State, and local
funding sources for |
4 | | children's mental health.
|
5 | | (6) Recommendations for building a qualified and |
6 | | adequately trained
workforce prepared to provide mental |
7 | | health services for children
from birth through age 18 and |
8 | | their families.
|
9 | | (7) Recommendations for facilitating research on best |
10 | | practices and
model programs, and dissemination of this |
11 | | information to Illinois
policymakers, practitioners, and |
12 | | the general public through training,
technical assistance, |
13 | | and educational materials.
|
14 | | (8) Recommendations for a comprehensive, multi-faceted |
15 | | public
awareness campaign to reduce the stigma of mental |
16 | | illness and
educate families, the general public, and |
17 | | other key audiences about the
benefits of children's |
18 | | social and emotional development, and how to
access |
19 | | services.
|
20 | | (9) Recommendations for creating a quality-driven |
21 | | children's mental
health system with shared accountability |
22 | | among key State agencies
and programs that conducts |
23 | | ongoing needs assessments, uses outcome
indicators and |
24 | | benchmarks to measure progress, and implements
quality |
25 | | data tracking and reporting systems. |
26 | | (10) Recommendations for ensuring all Illinois youth |
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| | SB2017 Enrolled | - 555 - | LRB102 16155 CPF 22006 b |
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1 | | receive mental health education and have access to mental |
2 | | health care in the school setting. In developing these |
3 | | recommendations, the Children's Mental Health Partnership |
4 | | created under subsection (b) shall consult with the State |
5 | | Board of Education, education practitioners, including, |
6 | | but not limited to, administrators, regional |
7 | | superintendents of schools,
teachers, and school support |
8 | | personnel, health care
professionals, including mental |
9 | | health professionals and child health leaders, disability |
10 | | advocates, and other representatives as necessary to |
11 | | ensure the interests of all students are represented.
|
12 | | (b) The Children's Mental Health Partnership (hereafter |
13 | | referred to as "the
Partnership") is created. The Partnership |
14 | | shall have the responsibility of
developing and monitoring the |
15 | | implementation of the Children's Mental
Health Plan as |
16 | | approved by the Governor. The Children's Mental Health
|
17 | | Partnership shall be comprised of: the Secretary of Human |
18 | | Services or his or
her designee; the State Superintendent of |
19 | | Education or his or her
designee; the directors of the |
20 | | departments of Children and Family
Services, Healthcare and |
21 | | Family Services, Public Health, and Juvenile Justice, or their
|
22 | | designees;
the head of the Illinois Violence Prevention |
23 | | Authority, or his or her
designee; the Attorney General or his |
24 | | or her designee; up to 25
representatives of community mental |
25 | | health authorities and statewide mental
health, children and |
26 | | family advocacy,
early childhood, education, health, substance |
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1 | | abuse, violence prevention,
and juvenile justice organizations |
2 | | or associations, to be appointed by the
Governor; and 2 |
3 | | members of each caucus of the House of
Representatives and |
4 | | Senate appointed by the Speaker of the House of
|
5 | | Representatives and the President of the Senate, respectively. |
6 | | The
Governor shall appoint the Partnership Chair and shall |
7 | | designate a
Governor's staff liaison to work with the |
8 | | Partnership.
|
9 | | (c) The Partnership shall submit a Preliminary Plan to the |
10 | | Governor on
September 30, 2004 and shall submit the Final Plan |
11 | | on June 30, 2005.
Thereafter, on September 30 of each year, the |
12 | | Partnership shall submit an
annual report to the Governor on |
13 | | the progress of Plan implementation
and recommendations for |
14 | | revisions in the Plan.
The Final Plan and annual reports |
15 | | submitted in subsequent years shall include
estimates of |
16 | | savings achieved in prior fiscal years under subsection (a) of
|
17 | | Section
5-5.23 of the Illinois Public Aid Code and federal |
18 | | financial participation
received under subsection (b) of
|
19 | | Section 5-5.23 of that Code. The Department of Healthcare and |
20 | | Family Services shall provide
technical assistance in |
21 | | developing these estimates and reports.
|
22 | | (Source: P.A. 94-696, eff. 6-1-06; 95-331, eff. 8-21-07.)
|
23 | | Section 20-62. The Compassionate Use of Medical Cannabis |
24 | | Program Act is amended by changing Section 62 as follows:
|
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1 | | (410 ILCS 130/62) |
2 | | Sec. 62. Opioid Alternative Pilot Program. |
3 | | (a) The Department of Public Health shall establish the |
4 | | Opioid Alternative Pilot Program. Licensed dispensing |
5 | | organizations shall allow persons with a written certification |
6 | | from a certifying health care professional under Section 36 to |
7 | | purchase medical cannabis upon enrollment in the Opioid |
8 | | Alternative Pilot Program. The Department of Public Health |
9 | | shall adopt rules or establish procedures allowing qualified |
10 | | veterans to participate in the Opioid Alternative Pilot |
11 | | Program. For a person to receive medical cannabis under this |
12 | | Section, the person must present the written certification |
13 | | along with a valid driver's license or state identification |
14 | | card to the licensed dispensing organization specified in his |
15 | | or her application. The dispensing organization shall verify |
16 | | the person's status as an Opioid Alternative Pilot Program |
17 | | participant through the Department of Public Health's online |
18 | | verification system. |
19 | | (b) The Opioid Alternative Pilot Program shall be limited |
20 | | to participation by Illinois residents age 21 and older. |
21 | | (c) The Department of Financial and Professional |
22 | | Regulation shall specify that all licensed dispensing |
23 | | organizations participating in the Opioid Alternative Pilot |
24 | | Program use the Illinois Cannabis Tracking System. The |
25 | | Department of Public Health shall establish and maintain the |
26 | | Illinois Cannabis Tracking System. The Illinois Cannabis |
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1 | | Tracking System shall be used to collect information about all |
2 | | persons participating in the Opioid Alternative Pilot Program |
3 | | and shall be used to track the sale of medical cannabis for |
4 | | verification purposes. |
5 | | Each dispensing organization shall retain a copy of the |
6 | | Opioid Alternative Pilot Program certification and other |
7 | | identifying information as required by the Department of |
8 | | Financial and Professional Regulation, the Department of |
9 | | Public Health, and the Illinois State Police in the Illinois |
10 | | Cannabis Tracking System. |
11 | | The Illinois Cannabis Tracking System shall be accessible |
12 | | to the Department of Financial and Professional Regulation, |
13 | | Department of Public Health, Department of Agriculture, and |
14 | | the Illinois State Police. |
15 | | The Department of Financial and Professional Regulation in |
16 | | collaboration with the Department of Public Health shall |
17 | | specify the data requirements for the Opioid Alternative Pilot |
18 | | Program by licensed dispensing organizations; including, but |
19 | | not limited to, the participant's full legal name, address, |
20 | | and date of birth, date on which the Opioid Alternative Pilot |
21 | | Program certification was issued, length of the participation |
22 | | in the Program, including the start and end date to purchase |
23 | | medical cannabis, name of the issuing physician, copy of the |
24 | | participant's current driver's license or State identification |
25 | | card, and phone number. |
26 | | The Illinois Cannabis Tracking System shall provide |
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1 | | verification of a person's participation in the Opioid |
2 | | Alternative Pilot Program for law enforcement at any time and |
3 | | on any day. |
4 | | (d) The certification for Opioid Alternative Pilot Program |
5 | | participant must be issued by a certifying health care |
6 | | professional who is licensed to practice in Illinois under the |
7 | | Medical Practice Act of 1987, the Nurse Practice Act, or the |
8 | | Physician Assistant Practice Act of 1987 and who is in good |
9 | | standing and holds a controlled substances license under |
10 | | Article III of the Illinois Controlled Substances Act. |
11 | | The certification for an Opioid Alternative Pilot Program |
12 | | participant shall be written within 90 days before the |
13 | | participant submits his or her certification to the dispensing |
14 | | organization. |
15 | | The written certification uploaded to the Illinois |
16 | | Cannabis Tracking System shall be accessible to the Department |
17 | | of Public Health. |
18 | | (e) Upon verification of the individual's valid |
19 | | certification and enrollment in the Illinois Cannabis Tracking |
20 | | System, the dispensing organization may dispense the medical |
21 | | cannabis, in amounts not exceeding 2.5 ounces of medical |
22 | | cannabis per 14-day period to the participant at the |
23 | | participant's specified dispensary for no more than 90 days. |
24 | | An Opioid Alternative Pilot Program participant shall not |
25 | | be registered as a medical cannabis cardholder. The dispensing |
26 | | organization shall verify that the person is not an active |
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1 | | registered qualifying patient prior to enrollment in the |
2 | | Opioid Alternative Pilot Program and each time medical |
3 | | cannabis is dispensed. |
4 | | Upon receipt of a written certification under the Opioid |
5 | | Alternative Pilot Program, the Department of Public Health |
6 | | shall electronically forward the patient's identification |
7 | | information to the Prescription Monitoring Program established |
8 | | under the Illinois Controlled Substances Act and certify that |
9 | | the individual is permitted to engage in the medical use of |
10 | | cannabis. For the purposes of patient care, the Prescription |
11 | | Monitoring Program shall make a notation on the person's |
12 | | prescription record stating that the person has a written |
13 | | certification under the Opioid Alternative Pilot Program and |
14 | | is a patient who is entitled to the lawful medical use of |
15 | | cannabis. If the person is no longer authorized to engage in |
16 | | the medical use of cannabis, the Department of Public Health |
17 | | shall notify the Prescription Monitoring Program and |
18 | | Department of Human Services to remove the notation from the |
19 | | person's record. The Department of Human Services and the |
20 | | Prescription Monitoring Program shall establish a system by |
21 | | which the information may be shared electronically. This |
22 | | confidential list may not be combined or linked in any manner |
23 | | with any other list or database except as provided in this |
24 | | Section. |
25 | | (f) An Opioid Alternative Pilot Program participant shall |
26 | | not be considered a qualifying patient with a debilitating |
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1 | | medical condition under this Act and shall be provided access |
2 | | to medical cannabis solely for the duration of the |
3 | | participant's certification. Nothing in this Section shall be |
4 | | construed to limit or prohibit an Opioid Alternative Pilot |
5 | | Program participant who has a debilitating medical condition |
6 | | from applying to the Compassionate Use of Medical Cannabis |
7 | | Program. |
8 | | (g) A person with a provisional registration under Section |
9 | | 55 shall not be considered an Opioid Alternative Pilot Program |
10 | | participant. |
11 | | (h) The Department of Financial and Professional |
12 | | Regulation and the Department of Public Health shall submit |
13 | | emergency rulemaking to implement the changes made by this |
14 | | amendatory Act of the 100th General Assembly by December 1, |
15 | | 2018. The Department of Financial and Professional Regulation, |
16 | | the Department of Agriculture, the Department of Human |
17 | | Services, the Department of Public Health, and the Illinois |
18 | | State Police shall utilize emergency purchase authority for 12 |
19 | | months after the effective date of this amendatory Act of the |
20 | | 100th General Assembly for the purpose of implementing the |
21 | | changes made by this amendatory Act of the 100th General |
22 | | Assembly. |
23 | | (i) Dispensing organizations are not authorized to |
24 | | dispense medical cannabis to Opioid Alternative Pilot Program |
25 | | participants until administrative rules are approved by the |
26 | | Joint Committee on Administrative Rules and go into effect. |
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1 | | (j) The provisions of this Section are inoperative on and |
2 | | after July 1, 2025 2020 .
|
3 | | (Source: P.A. 100-1114, eff. 8-28-18; 101-363, eff. 8-9-19.)
|
4 | | Section 20-65. The Cadmium-Safe Kids Act is amended by |
5 | | changing Section 30 as follows:
|
6 | | (430 ILCS 140/30)
|
7 | | Sec. 30. Enforcement and penalties. |
8 | | (a) The Attorney General is responsible for administering |
9 | | and ensuring compliance with this Act, including the |
10 | | development and adoption of any rules, if necessary, for the |
11 | | implementation and enforcement of this Act.
|
12 | | (b) The Attorney General shall develop and implement a |
13 | | process for receiving and handling complaints from individuals |
14 | | regarding possible violations of this Act. |
15 | | (c) The Attorney General may conduct any investigation |
16 | | deemed necessary regarding possible violations of this Act |
17 | | including, without limitation, the issuance of subpoenas to: |
18 | | (i) require the filing of a statement or report or answer |
19 | | interrogatories in writing as to all information relevant to |
20 | | the alleged violations; (ii) examine under oath any person who |
21 | | possesses knowledge or information directly related to the |
22 | | alleged violations; and (iii) examine any record, book, |
23 | | document, account, or paper necessary to investigate the |
24 | | alleged violation. |
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1 | | (d) Service by the Attorney General of any notice |
2 | | requiring a person to file a statement or report, or of a |
3 | | subpoena upon any person, shall be made: |
4 | | (1) personally by delivery of a duly executed copy |
5 | | thereof to the person to be served or, if a person is not a |
6 | | natural person, in the manner provided in the Code of |
7 | | Civil Procedure when a complaint is filed; or |
8 | | (2) by mailing by certified mail a duly executed copy |
9 | | thereof to the person to be served at his or her last known |
10 | | abode or principal place of business within this State. |
11 | | (e) If the Attorney General determines that there is a |
12 | | reason to believe that a violation of the Act has occurred, |
13 | | then the Attorney General may bring an action in the name of |
14 | | the People of the State to obtain temporary, preliminary, or |
15 | | permanent injunctive relief for any act, policy, or practice |
16 | | that violates this Act. |
17 | | (f) If any person fails or refuses to file any statement or |
18 | | report, or obey any subpoena, issued pursuant to subsection |
19 | | (c) of this Section, then the Attorney General may proceed to |
20 | | initiate a civil action pursuant to subsection (e) of this |
21 | | Section, or file a complaint in the circuit court for the |
22 | | granting of injunctive relief, including restraining the |
23 | | conduct that is alleged to violate this Act until the person |
24 | | files the statement or report, or obeys the subpoena.
|
25 | | (g) Relief that may be granted. |
26 | | (1) In any civil action brought pursuant to subsection |
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1 | | (e) of this Section, the Attorney General may obtain as a |
2 | | remedy, equitable relief (including any permanent or |
3 | | preliminary injunction, temporary restraining order, or |
4 | | other order, including an order enjoining the defendant |
5 | | from engaging in a violation or ordering any action as may |
6 | | be appropriate). In addition, the Attorney General may |
7 | | request and the Court may impose a civil penalty in an |
8 | | amount not to exceed $50,000 for each violation. For |
9 | | purposes of this subsection, each item and each standard |
10 | | constitutes a separate violation. |
11 | | (2) A civil penalty imposed or a settlement or other |
12 | | payment made pursuant to this Act shall be made payable to |
13 | | the Attorney General's State Projects and Court Ordered |
14 | | Distribution Fund, which is created as a special fund in |
15 | | the State Treasury. This paragraph shall constitute a |
16 | | continuing appropriation of the amounts received by this |
17 | | Fund from any source. Moneys in the Fund shall be used for |
18 | | the performance of any function pertaining to the exercise |
19 | | of the duties of the Attorney General. Money in the Fund |
20 | | shall be used, subject to appropriation, for the |
21 | | performance of any function pertaining to the exercise of |
22 | | the duties of the Attorney General including but not |
23 | | limited to enforcement of any law of this State, product |
24 | | testing, and conducting public education programs. |
25 | | (3) Any funds collected under this Section in an |
26 | | action in which the State's Attorney has prevailed shall |
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1 | | be retained by the county in which he or she serves. |
2 | | (h) The penalties and injunctions provided in this Act are |
3 | | in addition to any penalties, injunctions, or other relief |
4 | | provided under any other law. Nothing in this Act
shall bar a |
5 | | cause of action by the State for any other penalty, |
6 | | injunction, or relief
provided by any other law.
|
7 | | (Source: P.A. 96-1379, eff. 7-29-10.)
|
8 | | Section 20-70. The State's Attorneys Appellate |
9 | | Prosecutor's Act is amended by changing Sections 3, 4.12, 9, |
10 | | and 9.01 as follows:
|
11 | | (725 ILCS 210/3) (from Ch. 14, par. 203)
|
12 | | Sec. 3.
There is created the Office of the State's |
13 | | Attorneys
Appellate Prosecutor as a judicial agency of state |
14 | | government.
|
15 | | (a) The Office of the State's Attorneys Appellate |
16 | | Prosecutor shall
be governed by a board of governors which
|
17 | | shall consist
of 10 members as follows:
|
18 | | (1) Eight State's Attorneys, 2 to be elected from each |
19 | | District
containing less than 3,000,000 inhabitants;
|
20 | | (2) The State's Attorney of Cook County or his or her |
21 | | designee; and
|
22 | | (3) One State's Attorney to be bi-annually annually |
23 | | appointed by the other 9 members.
|
24 | | (b) Voting for elected members shall be by District with |
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1 | | each of the
State's Attorneys voting from their respective |
2 | | district. Each
board member must be duly elected or appointed |
3 | | and serving as
State's Attorney in the district from which he |
4 | | was elected or appointed.
|
5 | | (c) Elected members shall serve for a term of 2 years |
6 | | commencing upon their election and until their successors are |
7 | | duly elected or
appointed and qualified.
|
8 | | (d) An bi-annually annual election of members of the board
|
9 | | shall be held within 30 days prior or subsequent to the |
10 | | beginning of the each odd numbered calendar fiscal year, and |
11 | | the board shall certify
the results to the Secretary of State.
|
12 | | (e) The board shall promulgate rules of procedure for the
|
13 | | election of its members and the conduct of its meetings and |
14 | | shall elect
a Chairman and a Vice-Chairman and such other |
15 | | officers as it deems
appropriate. The board shall meet at |
16 | | least once every 3
months, and in addition thereto as directed |
17 | | by the Chairman, or upon the special
call of any 5 members of |
18 | | the board, in writing, sent to the
Chairman, designating the |
19 | | time and place of the meeting.
|
20 | | (f) Five members of the board shall constitute
a quorum |
21 | | for the purpose of transacting business.
|
22 | | (g) Members of the board shall serve without compensation, |
23 | | but
shall be reimbursed for necessary expenses incurred in the |
24 | | performance
of their duties.
|
25 | | (h) A position shall be vacated by either a member's |
26 | | resignation,
removal or inability to serve as State's |
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1 | | Attorney.
|
2 | | (i) Vacancies on the board of elected members shall be |
3 | | filled
within 90 days of the occurrence of the vacancy by a |
4 | | special election
held by the State's Attorneys in the district |
5 | | where the vacancy
occurred. Vacancies on the board of the |
6 | | appointed member shall be
filled within 90 days of the |
7 | | occurrence of the vacancy by a special
election by the |
8 | | members. In the case of a special election, the tabulation and |
9 | | certification of the results may be conducted at any regularly |
10 | | scheduled quarterly or special meeting called for that |
11 | | purpose. A member elected or appointed to fill
such position |
12 | | shall serve for the unexpired term of the member whom he
is |
13 | | succeeding. Any member may be re-elected or re-appointed for
|
14 | | additional terms.
|
15 | | (Source: P.A. 99-208, eff. 7-30-15.)
|
16 | | (725 ILCS 210/4.12) |
17 | | Sec. 4.12. Best Practices Protocol Committee. The Board |
18 | | may shall establish a Best Practices Protocol Committee which |
19 | | may shall evaluate and recommend a Best Practices Protocol on |
20 | | specific issues related to the implementation of the criminal |
21 | | justice system investigation and prosecution of serious |
22 | | criminal offenses . The Best Practices Committee may shall |
23 | | review the causes of wrongful convictions and make |
24 | | recommendations to improve and enhance public safety, with due |
25 | | consideration for the rights of the accused and the rights of |
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1 | | crime victims . The Best Practices Protocol Committee shall: |
2 | | (1) Propose enhanced procedures relevant to the |
3 | | investigation and prosecution of criminal offenses. |
4 | | (2) Collaborate with law enforcement partners in the |
5 | | development of enhanced procedures. |
6 | | (3) Review public and private sector reports dealing |
7 | | with reduction of wrongful convictions. |
8 | | (4) Identify and assess innovations to the criminal |
9 | | justice system. |
10 | | (5) Examine scientific studies concerning new |
11 | | procedures. |
12 | | (6) Create training programs for prosecutors and |
13 | | police on the best practice protocols developed by the |
14 | | Committee in collaboration with law enforcement. |
15 | | (7) Review specific proposals submitted by the General |
16 | | Assembly by way of resolution and report back its findings |
17 | | and recommendations in a timely manner.
|
18 | | (Source: P.A. 98-938, eff. 8-15-14.)
|
19 | | (725 ILCS 210/9) (from Ch. 14, par. 209)
|
20 | | Sec. 9.
There is created a special fund in the State |
21 | | Treasury designated
as the State's Attorneys Appellate |
22 | | Prosecutor's County
Fund which is to be held in trust for this |
23 | | purpose . It shall be funded from contributions collected from |
24 | | the counties in
the program, other than moneys received from |
25 | | the counties for the programs
and publications authorized by |
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1 | | Section 4.10 of this Act. The contributions
shall be based on |
2 | | proportional pro rated shares as determined by the board based
|
3 | | on the populations of the participating counties and their |
4 | | level of participation . This
fund is to be used exclusively |
5 | | for the expenses of the Office.
|
6 | | (Source: P.A. 84-1062.)
|
7 | | (725 ILCS 210/9.01) (from Ch. 14, par. 209.01)
|
8 | | Sec. 9.01.
The For State fiscal years beginning on or |
9 | | after July 1, 2017, the General Assembly shall appropriate |
10 | | money for the expenses
of the Office, other than the expenses |
11 | | of the Office incident
to the programs and publications |
12 | | authorized by Section 4.10 of this Act,
from such Funds and in |
13 | | such amounts as it may determine except for employees in the |
14 | | collective bargaining unit, for which all personal services |
15 | | expenses shall be paid from the General Revenue Fund .
|
16 | | (Source: P.A. 101-10, eff. 6-5-19.)
|
17 | | Section 20-80. The Workers' Compensation Act is amended by |
18 | | changing Sections 13 and 14 as follows:
|
19 | | (820 ILCS 305/13) (from Ch. 48, par. 138.13)
|
20 | | Sec. 13. There is created an Illinois Workers' |
21 | | Compensation Commission consisting of 10
members to be |
22 | | appointed by the Governor, by and with the consent of the
|
23 | | Senate, 3 of whom shall be representative citizens of the
|
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1 | | employing class operating under this Act and 3 of whom shall
be |
2 | | from a labor organization recognized under the National Labor |
3 | | Relations Act or an attorney who has represented labor |
4 | | organizations or has represented employees in workers' |
5 | | compensation cases, and 4 of whom shall be representative |
6 | | citizens not identified
with either the employing or employee |
7 | | classes. Not more than 6 members
of the Commission shall be of |
8 | | the same political party.
|
9 | | One of the
members not identified with either the |
10 | | employing or employee classes shall
be designated by the |
11 | | Governor as Chairman. The Chairman shall be the chief
|
12 | | administrative and executive officer of the Commission; and he |
13 | | or she shall
have general supervisory authority over all |
14 | | personnel of the Commission,
including arbitrators and |
15 | | Commissioners, and the final authority in all
administrative |
16 | | matters relating to the Commissioners, including but not
|
17 | | limited to the assignment and distribution of cases and |
18 | | assignment of
Commissioners to the panels, except in the |
19 | | promulgation of procedural rules
and orders under Section 16 |
20 | | and in the determination of cases under this Act.
|
21 | | Notwithstanding the general supervisory authority of the |
22 | | Chairman, each
Commissioner, except those assigned to the |
23 | | temporary panel, shall have the
authority to hire and |
24 | | supervise 2 staff attorneys each. Such staff attorneys
shall |
25 | | report directly to the individual Commissioner.
|
26 | | A formal training program for newly-appointed |
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1 | | Commissioners shall be
implemented. The training program shall |
2 | | include the following:
|
3 | | (a) substantive and procedural aspects of the office |
4 | | of Commissioner;
|
5 | | (b) current issues in workers' compensation law and |
6 | | practice;
|
7 | | (c) medical lectures by specialists in areas such as |
8 | | orthopedics,
ophthalmology, psychiatry, rehabilitation |
9 | | counseling;
|
10 | | (d) orientation to each operational unit of the |
11 | | Illinois Workers' Compensation Commission;
|
12 | | (e) observation of experienced arbitrators and |
13 | | Commissioners conducting
hearings of cases, combined with |
14 | | the opportunity to discuss evidence
presented and rulings |
15 | | made;
|
16 | | (f) the use of hypothetical cases requiring the |
17 | | newly-appointed
Commissioner to issue judgments as a means |
18 | | to evaluating knowledge and
writing ability;
|
19 | | (g) writing skills;
|
20 | | (h) professional and ethical standards pursuant to |
21 | | Section 1.1 of this Act; |
22 | | (i) detection of workers' compensation fraud and |
23 | | reporting obligations of Commission employees and |
24 | | appointees; |
25 | | (j) standards of evidence-based medical treatment and |
26 | | best practices for measuring and improving quality and |
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1 | | health care outcomes in the workers' compensation system, |
2 | | including but not limited to the use of the American |
3 | | Medical Association's "Guides to the Evaluation of |
4 | | Permanent Impairment" and the practice of utilization |
5 | | review; and |
6 | | (k) substantive and procedural aspects of coal |
7 | | workers' pneumoconiosis (black lung) cases. |
8 | | A formal and ongoing professional development program |
9 | | including, but not
limited to, the above-noted areas shall be |
10 | | implemented to keep
Commissioners informed of recent |
11 | | developments and issues and to assist them
in maintaining and |
12 | | enhancing their professional competence. Each Commissioner |
13 | | shall complete 20 hours of training in the above-noted areas |
14 | | during every 2 years such Commissioner shall remain in office.
|
15 | | The Commissioner candidates, other than the Chairman, must |
16 | | meet one of
the following qualifications: (a) licensed to |
17 | | practice law in the State of
Illinois; or (b) served as an |
18 | | arbitrator at the Illinois Workers' Compensation
Commission |
19 | | for at least 3 years; or (c) has at least 4 years of
|
20 | | professional labor relations experience. The Chairman |
21 | | candidate must have
public or private sector management and |
22 | | budget experience, as determined
by the Governor.
|
23 | | Each Commissioner shall devote full time to his duties and |
24 | | any
Commissioner who is an attorney-at-law shall not engage in |
25 | | the practice
of law, nor shall any Commissioner hold any other |
26 | | office or position of
profit under the United States or this |
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1 | | State or any municipal
corporation or political subdivision of |
2 | | this State, nor engage in any other
business, employment, or |
3 | | vocation.
|
4 | | The term of office of each member of the Commission |
5 | | holding office on
the effective date of this amendatory Act of |
6 | | 1989 is abolished, but
the incumbents shall continue to |
7 | | exercise all of the powers and be subject
to all of the duties |
8 | | of Commissioners until their respective successors are
|
9 | | appointed and qualified.
|
10 | | The Illinois Workers' Compensation Commission shall |
11 | | administer this Act.
|
12 | | In the promulgation of procedural rules, the determination |
13 | | of cases heard en banc, and other matters determined by the |
14 | | full Commission, the Chairman's vote shall break a tie in the |
15 | | event of a tie vote.
|
16 | | The members shall be appointed by the Governor, with the |
17 | | advice and
consent of the Senate, as follows:
|
18 | | (a) After the effective date of this amendatory Act of |
19 | | 1989, 3
members, at least one of
each political party, and |
20 | | one of whom shall be a representative citizen
of the |
21 | | employing class operating under this Act, one of whom |
22 | | shall be
a representative citizen of the class of |
23 | | employees covered under this
Act, and one of whom shall be |
24 | | a representative citizen not identified
with either the |
25 | | employing or employee classes, shall be appointed
to hold |
26 | | office until the third Monday in January of 1993, and |
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1 | | until their
successors are appointed and qualified, and 4 |
2 | | members, one of whom shall be
a representative citizen of |
3 | | the employing class operating under this Act,
one of whom |
4 | | shall be a representative citizen of the class of |
5 | | employees
covered in this Act, and two of whom shall be |
6 | | representative citizens not
identified with either the |
7 | | employing or employee classes, one of whom shall
be |
8 | | designated by the Governor as Chairman (at least one of |
9 | | each of the two
major political parties) shall be |
10 | | appointed to hold office until the third
Monday of January |
11 | | in 1991, and until their successors are appointed and
|
12 | | qualified.
|
13 | | (a-5) Notwithstanding any other provision of this |
14 | | Section,
the term of each member of the Commission
who was |
15 | | appointed by the Governor and is in office on June 30, 2003 |
16 | | shall
terminate at the close of business on that date or |
17 | | when all of the successor
members to be appointed pursuant |
18 | | to this amendatory Act of the 93rd General
Assembly have |
19 | | been appointed by the Governor, whichever occurs later. As |
20 | | soon
as possible, the Governor shall appoint persons to |
21 | | fill the vacancies created
by this amendatory Act. Of the |
22 | | initial commissioners appointed pursuant to
this |
23 | | amendatory Act of the 93rd General Assembly, 3 shall be |
24 | | appointed for
terms ending on the third Monday in January, |
25 | | 2005, and 4 shall be appointed
for terms ending on the |
26 | | third Monday in January, 2007.
|
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1 | | (a-10) After the effective date of this amendatory Act |
2 | | of the 94th General Assembly, the Commission shall be |
3 | | increased to 10 members. As soon as possible after the |
4 | | effective date of this amendatory Act of the 94th General |
5 | | Assembly, the Governor shall appoint, by and with the |
6 | | consent of the
Senate, the 3 members added to the |
7 | | Commission under this amendatory Act of the 94th General |
8 | | Assembly, one of whom shall be a representative citizen of |
9 | | the employing class operating under this Act, one of whom |
10 | | shall be a representative of the class of employees |
11 | | covered under this Act, and one of whom shall be a |
12 | | representative citizen not identified with either the |
13 | | employing or employee classes. Of the members appointed |
14 | | under this amendatory Act of the 94th General Assembly, |
15 | | one shall be appointed for a term ending on the third |
16 | | Monday in January, 2007, and 2 shall be appointed for |
17 | | terms ending on the third Monday in January, 2009, and |
18 | | until their successors are appointed and qualified.
|
19 | | (b) Members shall thereafter be appointed to hold |
20 | | office for terms of 4
years from the third Monday in |
21 | | January of the year of their appointment,
and until their |
22 | | successors are appointed and qualified. All such
|
23 | | appointments shall be made so that the composition of the |
24 | | Commission is in
accordance with the provisions of the |
25 | | first paragraph of this Section.
|
26 | | Each Commissioner shall receive an annual salary equal to |
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1 | | 70% of that of a Circuit Court Judge in the Judicial Circuit |
2 | | constituted by the First Judicial District under the Salaries |
3 | | Act; the Chairman shall receive an annual salary of 5% more |
4 | | than the other Commissioners. |
5 | | The Chairman shall receive an annual salary of $42,500, or
|
6 | | a salary set by the Compensation Review Board, whichever is |
7 | | greater,
and each other member shall receive an annual salary |
8 | | of $38,000, or a
salary set by the Compensation Review Board, |
9 | | whichever is greater.
|
10 | | In case of a vacancy in the office of a Commissioner during |
11 | | the
recess of the Senate, the Governor shall make a temporary |
12 | | appointment
until the next meeting of the Senate, when he |
13 | | shall nominate some person
to fill such office. Any person so |
14 | | nominated who is confirmed by the
Senate shall hold office |
15 | | during the remainder of the term and until his
successor is |
16 | | appointed and qualified.
|
17 | | The Illinois Workers' Compensation Commission created by |
18 | | this amendatory Act of 1989
shall succeed to all the rights, |
19 | | powers, duties, obligations, records
and other property and |
20 | | employees of the Industrial Commission which it
replaces as |
21 | | modified by this amendatory Act of 1989 and all applications
|
22 | | and reports to actions and proceedings of such prior |
23 | | Industrial Commission
shall be considered as applications and |
24 | | reports to actions and proceedings
of the Illinois Workers' |
25 | | Compensation Commission created by this amendatory Act of |
26 | | 1989.
|
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1 | | Notwithstanding any other provision of this Act, in the |
2 | | event the
Chairman shall make a finding that a member is or |
3 | | will be unavailable to
fulfill the responsibilities of his or |
4 | | her office, the Chairman shall
advise the Governor and the |
5 | | member in writing and shall designate a
certified arbitrator |
6 | | to serve as acting Commissioner. The certified
arbitrator |
7 | | shall act as a Commissioner until the member resumes the |
8 | | duties
of his or her office or until a new member is appointed |
9 | | by the Governor, by
and with the consent of the Senate, if a |
10 | | vacancy occurs in the office of
the Commissioner, but in no |
11 | | event shall a certified arbitrator serve in the
capacity of |
12 | | Commissioner for more than 6 months from the date of
|
13 | | appointment by the Chairman. A finding by the Chairman that a |
14 | | member is or
will be unavailable to fulfill the |
15 | | responsibilities of his or her office
shall be based upon |
16 | | notice to the Chairman by a member that he or she will
be |
17 | | unavailable or facts and circumstances made known to the |
18 | | Chairman which
lead him to reasonably find that a member is |
19 | | unavailable to fulfill the
responsibilities of his or her |
20 | | office. The designation of a certified
arbitrator to act as a |
21 | | Commissioner shall be considered representative of
citizens |
22 | | not identified with either the employing or employee classes |
23 | | and
the arbitrator shall serve regardless of his or her |
24 | | political affiliation.
A certified arbitrator who serves as an |
25 | | acting Commissioner shall have all
the rights and powers of a |
26 | | Commissioner, including salary.
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1 | | Notwithstanding any other provision of this Act, the |
2 | | Governor shall appoint
a special panel of Commissioners |
3 | | comprised of 3 members who shall be chosen
by the Governor, by |
4 | | and with the consent of the Senate, from among the
current |
5 | | ranks of certified arbitrators. Three members shall hold |
6 | | office
until the Commission in consultation with the Governor |
7 | | determines that the
caseload on review has been reduced |
8 | | sufficiently to allow cases to proceed
in a timely manner or |
9 | | for a term of 18 months from the effective date of
their |
10 | | appointment by the Governor, whichever shall be earlier. The 3
|
11 | | members shall be considered representative of citizens not |
12 | | identified with
either the employing or employee classes and |
13 | | shall serve regardless of
political affiliation. Each of the 3 |
14 | | members shall have only such rights
and powers of a |
15 | | Commissioner necessary to dispose of those cases assigned
to |
16 | | the special panel. Each of the 3 members appointed to the |
17 | | special panel
shall receive the same salary as other |
18 | | Commissioners for the duration of
the panel.
|
19 | | The Commission may have an Executive Director; if so, the |
20 | | Executive
Director shall be appointed by the Governor with the |
21 | | advice and consent of the
Senate. The salary and duties of the |
22 | | Executive Director shall be fixed by the
Commission.
|
23 | | On the effective date of this amendatory Act of
the 93rd |
24 | | General Assembly, the name of the Industrial Commission is |
25 | | changed to the Illinois Workers' Compensation Commission. |
26 | | References in any law, appropriation, rule, form, or other
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1 | | document: (i) to the Industrial Commission
are deemed, in |
2 | | appropriate contexts, to be references to the Illinois |
3 | | Workers' Compensation Commission for all purposes; (ii) to the |
4 | | Industrial Commission Operations Fund
are deemed, in |
5 | | appropriate contexts, to be references to the Illinois |
6 | | Workers' Compensation Commission Operations Fund for all |
7 | | purposes; (iii) to the Industrial Commission Operations Fund |
8 | | Fee are deemed, in appropriate contexts, to be
references to |
9 | | the Illinois Workers' Compensation Commission Operations Fund |
10 | | Fee for all
purposes; and (iv) to the Industrial Commission |
11 | | Operations Fund Surcharge are deemed, in appropriate contexts, |
12 | | to be
references to the Illinois Workers' Compensation |
13 | | Commission Operations Fund Surcharge for all
purposes. |
14 | | (Source: P.A. 101-384, eff. 1-1-20 .)
|
15 | | (820 ILCS 305/14) (from Ch. 48, par. 138.14)
|
16 | | Sec. 14. The Commission shall appoint a secretary, an |
17 | | assistant
secretary, and arbitrators and shall employ such
|
18 | | assistants and clerical help as may be necessary. Arbitrators |
19 | | shall be appointed pursuant to this Section, notwithstanding |
20 | | any provision of the Personnel Code.
|
21 | | Each arbitrator appointed after June 28, 2011 shall be |
22 | | required
to demonstrate in writing his or
her knowledge of and |
23 | | expertise in the law of and judicial processes of
the Workers' |
24 | | Compensation Act and the Workers' Occupational Diseases Act.
|
25 | | A formal training program for newly-hired arbitrators |
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1 | | shall be
implemented. The training program shall include the |
2 | | following:
|
3 | | (a) substantive and procedural aspects of the |
4 | | arbitrator position;
|
5 | | (b) current issues in workers' compensation law and |
6 | | practice;
|
7 | | (c) medical lectures by specialists in areas such as |
8 | | orthopedics,
ophthalmology, psychiatry, rehabilitation |
9 | | counseling;
|
10 | | (d) orientation to each operational unit of the |
11 | | Illinois Workers' Compensation Commission;
|
12 | | (e) observation of experienced arbitrators conducting |
13 | | hearings of cases,
combined with the opportunity to |
14 | | discuss evidence presented and rulings made;
|
15 | | (f) the use of hypothetical cases requiring the |
16 | | trainee to issue
judgments as a means to evaluating |
17 | | knowledge and writing ability;
|
18 | | (g) writing skills;
|
19 | | (h) professional and ethical standards pursuant to |
20 | | Section 1.1 of this Act; |
21 | | (i) detection of workers' compensation fraud and |
22 | | reporting obligations of Commission employees and |
23 | | appointees; |
24 | | (j) standards of evidence-based medical treatment and |
25 | | best practices for measuring and improving quality and |
26 | | health care outcomes in the workers' compensation system, |
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1 | | including but not limited to the use of the American |
2 | | Medical Association's "Guides to the Evaluation of |
3 | | Permanent Impairment" and the practice of utilization |
4 | | review; and |
5 | | (k) substantive and procedural aspects of coal |
6 | | workers' pneumoconiosis (black lung) cases. |
7 | | A formal and ongoing professional development program |
8 | | including, but not
limited to, the above-noted areas shall be |
9 | | implemented to keep arbitrators
informed of recent |
10 | | developments and issues and to assist them in
maintaining and |
11 | | enhancing their professional competence. Each arbitrator shall |
12 | | complete 20 hours of training in the above-noted areas during |
13 | | every 2 years such arbitrator shall remain in office.
|
14 | | Each
arbitrator shall devote full time to his or her |
15 | | duties and shall serve when
assigned as
an acting Commissioner |
16 | | when a Commissioner is unavailable in accordance
with the |
17 | | provisions of Section 13 of this Act. Any
arbitrator who is an |
18 | | attorney-at-law shall not engage in the practice of
law, nor |
19 | | shall any arbitrator hold any other office or position of
|
20 | | profit under the United States or this State or any municipal
|
21 | | corporation or political subdivision of this State.
|
22 | | Notwithstanding any other provision of this Act to the |
23 | | contrary, an arbitrator
who serves as an acting Commissioner |
24 | | in accordance with the provisions of
Section 13 of this Act |
25 | | shall continue to serve in the capacity of Commissioner
until |
26 | | a decision is reached in every case heard by that arbitrator |
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1 | | while
serving as an acting Commissioner.
|
2 | | Notwithstanding any other provision of this Section, the |
3 | | term of all arbitrators serving on June 28, 2011 (the |
4 | | effective date of Public Act 97-18), including any arbitrators |
5 | | on administrative leave, shall terminate at the close of |
6 | | business on July 1, 2011, but the incumbents shall continue to |
7 | | exercise all of their duties until they are reappointed or |
8 | | their successors are appointed. |
9 | | On and after June 28, 2011 (the effective date of Public |
10 | | Act 97-18), arbitrators shall be appointed to 3-year terms as |
11 | | follows: |
12 | | (1) All appointments shall be made by the Governor |
13 | | with the advice and consent of the Senate. |
14 | | (2) For their initial appointments, 12 arbitrators |
15 | | shall be appointed to terms expiring July 1, 2012; 12 |
16 | | arbitrators shall be appointed to terms expiring July 1, |
17 | | 2013; and all additional arbitrators shall be appointed to |
18 | | terms expiring July 1, 2014. Thereafter, all arbitrators |
19 | | shall be appointed to 3-year terms. |
20 | | Upon the expiration of a term, the Chairman shall evaluate |
21 | | the performance of the arbitrator and may recommend to the |
22 | | Governor that he or she be reappointed to a second or |
23 | | subsequent term by the Governor with the advice and consent of |
24 | | the Senate. |
25 | | Each arbitrator appointed on or after June 28, 2011 (the |
26 | | effective date of Public Act 97-18) and who has not previously |
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1 | | served as an arbitrator for the Commission shall be required |
2 | | to be authorized to practice law in this State by the Supreme |
3 | | Court, and to maintain this authorization throughout his or |
4 | | her term of employment.
|
5 | | The performance of all arbitrators shall be reviewed by |
6 | | the Chairman on
an annual basis. The Chairman shall allow |
7 | | input from the Commissioners in
all such reviews.
|
8 | | The Commission shall assign no fewer than 3 arbitrators to |
9 | | each hearing site. The Commission shall establish a procedure |
10 | | to ensure that the arbitrators assigned to each hearing site |
11 | | are assigned cases on a random basis. No arbitrator shall hear |
12 | | cases in any county, other than Cook County, for more than 2 |
13 | | years in each 3-year term. |
14 | | The Secretary and each arbitrator shall receive a per |
15 | | annum salary of
5% $4,000 less than the per annum salary of |
16 | | members of The
Illinois Workers' Compensation Commission as
|
17 | | provided in Section 13 of this Act, payable in equal monthly |
18 | | installments.
|
19 | | The members of the Commission, Arbitrators and other |
20 | | employees whose
duties require them to travel, shall have |
21 | | reimbursed to them their
actual traveling expenses and |
22 | | disbursements made or incurred by them in
the discharge of |
23 | | their official duties while away from their place of
residence |
24 | | in the performance of their duties.
|
25 | | The Commission shall provide itself with a seal for the
|
26 | | authentication of its orders, awards and proceedings upon |
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1 | | which shall be
inscribed the name of the Commission and the |
2 | | words "Illinois--Seal".
|
3 | | The Secretary or Assistant Secretary, under the direction |
4 | | of the
Commission, shall have charge and custody of the seal of |
5 | | the Commission
and also have charge and custody of all |
6 | | records, files, orders,
proceedings, decisions, awards and |
7 | | other documents on file with the
Commission. He shall furnish |
8 | | certified copies, under the seal of the
Commission, of any |
9 | | such records, files, orders, proceedings, decisions,
awards |
10 | | and other documents on file with the Commission as may be
|
11 | | required. Certified copies so furnished by the Secretary or |
12 | | Assistant
Secretary shall be received in evidence before the |
13 | | Commission or any
Arbitrator thereof, and in all courts, |
14 | | provided that the original of
such certified copy is otherwise |
15 | | competent and admissible in evidence.
The Secretary or |
16 | | Assistant Secretary shall perform such other duties as
may be |
17 | | prescribed from time to time by the Commission.
|
18 | | (Source: P.A. 98-40, eff. 6-28-13; 99-642, eff. 7-28-16.)
|
19 | | ARTICLE 25. HORSE RACING PURSE EQUITY FUND
|
20 | | Section 25-5. The State Finance Act is amended by adding |
21 | | Sections 5.941 and 6z-129 as follows:
|
22 | | (30 ILCS 105/5.941 new) |
23 | | Sec. 5.941. The Horse Racing Purse Equity Fund.
|
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1 | | (30 ILCS 105/6z-129 new) |
2 | | Sec. 6z-129. Horse Racing Purse Equity Fund. Within 60 |
3 | | calendar days of funds being deposited in the Horse Racing |
4 | | Purse Equity Fund, the Department of Agriculture shall make |
5 | | grants, the division of which shall be divided based upon the |
6 | | annual agreement of all legally recognized horsemen's |
7 | | associations for the sole purpose of augmenting purses. For |
8 | | purposes of this Section, a legally recognized horsemen |
9 | | association is that horsemen association representing the |
10 | | largest number of owners, trainers, jockeys or Standardbred |
11 | | drivers who race horses at an Illinois organizational licensee |
12 | | and that enter into agreements with Illinois organization |
13 | | licenses to govern the racing meet and that also provide |
14 | | required consents pursuant to the Illinois Horse Racing Act of |
15 | | 1975.
|
16 | | Section 25-10. The Illinois Horse Racing Act of 1975 is |
17 | | amended by changing Section 28.1 as follows:
|
18 | | (230 ILCS 5/28.1)
|
19 | | Sec. 28.1. Payments.
|
20 | | (a) Beginning on January 1, 2000, moneys collected by the |
21 | | Department of
Revenue and the Racing Board pursuant to Section |
22 | | 26 or Section 27
of this Act shall be deposited into the Horse |
23 | | Racing Fund, which is hereby
created as a special fund in the |
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1 | | State Treasury.
|
2 | | (b) Appropriations, as approved by the General
Assembly, |
3 | | may be made from
the Horse Racing Fund to the Board to pay the
|
4 | | salaries of the Board members, secretary, stewards,
directors |
5 | | of mutuels, veterinarians, representatives, accountants,
|
6 | | clerks, stenographers, inspectors and other employees of the |
7 | | Board, and
all expenses of the Board incident to the |
8 | | administration of this Act,
including, but not limited to, all |
9 | | expenses and salaries incident to the
taking of saliva and |
10 | | urine samples in accordance with the rules and
regulations of |
11 | | the Board.
|
12 | | (c) (Blank).
|
13 | | (d) Beginning January 1, 2000, payments to all programs in |
14 | | existence on the
effective date of this amendatory Act of 1999 |
15 | | that are identified in Sections
26(c), 26(f), 26(h)(11)(C), |
16 | | and 28, subsections (a), (b), (c), (d), (e), (f),
(g), and (h) |
17 | | of Section 30, and subsections (a), (b), (c), (d), (e), (f), |
18 | | (g),
and (h) of Section 31 shall be made from the General |
19 | | Revenue Fund at the
funding levels determined by amounts paid |
20 | | under this Act in calendar year
1998. Beginning on the |
21 | | effective date of this amendatory Act of the 93rd General |
22 | | Assembly, payments to the Peoria Park District shall be made |
23 | | from the General Revenue Fund at the funding level determined |
24 | | by amounts paid to that park district for museum purposes |
25 | | under this Act in calendar year 1994.
|
26 | | If an inter-track wagering location licensee's facility |
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1 | | changes its location, then the payments associated with that |
2 | | facility under this subsection (d) for museum purposes shall |
3 | | be paid to the park district in the area where the facility |
4 | | relocates, and the payments shall be used for museum purposes. |
5 | | If the facility does not relocate to a park district, then the |
6 | | payments shall be paid to the taxing district that is |
7 | | responsible for park or museum expenditures. |
8 | | (e) Beginning July 1, 2006, the payment authorized under |
9 | | subsection (d) to museums and aquariums located in park |
10 | | districts of over 500,000 population shall be paid to museums, |
11 | | aquariums, and zoos in amounts determined by Museums in the |
12 | | Park, an association of museums, aquariums, and zoos located |
13 | | on Chicago Park District property.
|
14 | | (f) Beginning July 1, 2007, the Children's Discovery |
15 | | Museum in Normal, Illinois shall receive payments from the |
16 | | General Revenue Fund at the funding level determined by the |
17 | | amounts paid to the Miller Park Zoo in Bloomington, Illinois |
18 | | under this Section in calendar year 2006. |
19 | | (g) On August 31, 2021, after subtracting all lapse period |
20 | | spending from the June 30 balance of the prior fiscal year, the |
21 | | Comptroller shall transfer to the Horse Racing Purse Equity |
22 | | Fund 50% of the balance within the Horse Racing Fund.
|
23 | | (Source: P.A. 98-624, eff. 1-29-14.)
|
24 | | ARTICLE 30. REVENUE
|
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1 | | Section 30-5. The Illinois Income Tax Act is amended by |
2 | | changing Sections 203, 207, 214, 220, 221, and 222 as follows:
|
3 | | (35 ILCS 5/203) (from Ch. 120, par. 2-203) |
4 | | Sec. 203. Base income defined. |
5 | | (a) Individuals. |
6 | | (1) In general. In the case of an individual, base |
7 | | income means an
amount equal to the taxpayer's adjusted |
8 | | gross income for the taxable
year as modified by paragraph |
9 | | (2). |
10 | | (2) Modifications. The adjusted gross income referred |
11 | | to in
paragraph (1) shall be modified by adding thereto |
12 | | the sum of the
following amounts: |
13 | | (A) An amount equal to all amounts paid or accrued |
14 | | to the taxpayer
as interest or dividends during the |
15 | | taxable year to the extent excluded
from gross income |
16 | | in the computation of adjusted gross income, except |
17 | | stock
dividends of qualified public utilities |
18 | | described in Section 305(e) of the
Internal Revenue |
19 | | Code; |
20 | | (B) An amount equal to the amount of tax imposed by |
21 | | this Act to the
extent deducted from gross income in |
22 | | the computation of adjusted gross
income for the |
23 | | taxable year; |
24 | | (C) An amount equal to the amount received during |
25 | | the taxable year
as a recovery or refund of real |
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1 | | property taxes paid with respect to the
taxpayer's |
2 | | principal residence under the Revenue Act of
1939 and |
3 | | for which a deduction was previously taken under |
4 | | subparagraph (L) of
this paragraph (2) prior to July |
5 | | 1, 1991, the retrospective application date of
Article |
6 | | 4 of Public Act 87-17. In the case of multi-unit or |
7 | | multi-use
structures and farm dwellings, the taxes on |
8 | | the taxpayer's principal residence
shall be that |
9 | | portion of the total taxes for the entire property |
10 | | which is
attributable to such principal residence; |
11 | | (D) An amount equal to the amount of the capital |
12 | | gain deduction
allowable under the Internal Revenue |
13 | | Code, to the extent deducted from gross
income in the |
14 | | computation of adjusted gross income; |
15 | | (D-5) An amount, to the extent not included in |
16 | | adjusted gross income,
equal to the amount of money |
17 | | withdrawn by the taxpayer in the taxable year from
a |
18 | | medical care savings account and the interest earned |
19 | | on the account in the
taxable year of a withdrawal |
20 | | pursuant to subsection (b) of Section 20 of the
|
21 | | Medical Care Savings Account Act or subsection (b) of |
22 | | Section 20 of the
Medical Care Savings Account Act of |
23 | | 2000; |
24 | | (D-10) For taxable years ending after December 31, |
25 | | 1997, an
amount equal to any eligible remediation |
26 | | costs that the individual
deducted in computing |
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1 | | adjusted gross income and for which the
individual |
2 | | claims a credit under subsection (l) of Section 201; |
3 | | (D-15) For taxable years 2001 and thereafter, an |
4 | | amount equal to the
bonus depreciation deduction taken |
5 | | on the taxpayer's federal income tax return for the |
6 | | taxable
year under subsection (k) of Section 168 of |
7 | | the Internal Revenue Code; |
8 | | (D-16) If the taxpayer sells, transfers, abandons, |
9 | | or otherwise disposes of property for which the |
10 | | taxpayer was required in any taxable year to
make an |
11 | | addition modification under subparagraph (D-15), then |
12 | | an amount equal
to the aggregate amount of the |
13 | | deductions taken in all taxable
years under |
14 | | subparagraph (Z) with respect to that property. |
15 | | If the taxpayer continues to own property through |
16 | | the last day of the last tax year for which a |
17 | | subtraction is allowed with respect to that property |
18 | | under subparagraph (Z) the taxpayer may claim a |
19 | | depreciation deduction for federal income tax purposes |
20 | | and for which the taxpayer was allowed in any taxable |
21 | | year to make a subtraction modification under |
22 | | subparagraph (Z), then an amount equal to that |
23 | | subtraction modification.
|
24 | | The taxpayer is required to make the addition |
25 | | modification under this
subparagraph
only once with |
26 | | respect to any one piece of property; |
|
| | SB2017 Enrolled | - 591 - | LRB102 16155 CPF 22006 b |
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1 | | (D-17) An amount equal to the amount otherwise |
2 | | allowed as a deduction in computing base income for |
3 | | interest paid, accrued, or incurred, directly or |
4 | | indirectly, (i) for taxable years ending on or after |
5 | | December 31, 2004, to a foreign person who would be a |
6 | | member of the same unitary business group but for the |
7 | | fact that foreign person's business activity outside |
8 | | the United States is 80% or more of the foreign |
9 | | person's total business activity and (ii) for taxable |
10 | | years ending on or after December 31, 2008, to a person |
11 | | who would be a member of the same unitary business |
12 | | group but for the fact that the person is prohibited |
13 | | under Section 1501(a)(27) from being included in the |
14 | | unitary business group because he or she is ordinarily |
15 | | required to apportion business income under different |
16 | | subsections of Section 304. The addition modification |
17 | | required by this subparagraph shall be reduced to the |
18 | | extent that dividends were included in base income of |
19 | | the unitary group for the same taxable year and |
20 | | received by the taxpayer or by a member of the |
21 | | taxpayer's unitary business group (including amounts |
22 | | included in gross income under Sections 951 through |
23 | | 964 of the Internal Revenue Code and amounts included |
24 | | in gross income under Section 78 of the Internal |
25 | | Revenue Code) with respect to the stock of the same |
26 | | person to whom the interest was paid, accrued, or |
|
| | SB2017 Enrolled | - 592 - | LRB102 16155 CPF 22006 b |
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|
1 | | incurred. |
2 | | This paragraph shall not apply to the following:
|
3 | | (i) an item of interest paid, accrued, or |
4 | | incurred, directly or indirectly, to a person who |
5 | | is subject in a foreign country or state, other |
6 | | than a state which requires mandatory unitary |
7 | | reporting, to a tax on or measured by net income |
8 | | with respect to such interest; or |
9 | | (ii) an item of interest paid, accrued, or |
10 | | incurred, directly or indirectly, to a person if |
11 | | the taxpayer can establish, based on a |
12 | | preponderance of the evidence, both of the |
13 | | following: |
14 | | (a) the person, during the same taxable |
15 | | year, paid, accrued, or incurred, the interest |
16 | | to a person that is not a related member, and |
17 | | (b) the transaction giving rise to the |
18 | | interest expense between the taxpayer and the |
19 | | person did not have as a principal purpose the |
20 | | avoidance of Illinois income tax, and is paid |
21 | | pursuant to a contract or agreement that |
22 | | reflects an arm's-length interest rate and |
23 | | terms; or
|
24 | | (iii) the taxpayer can establish, based on |
25 | | clear and convincing evidence, that the interest |
26 | | paid, accrued, or incurred relates to a contract |
|
| | SB2017 Enrolled | - 593 - | LRB102 16155 CPF 22006 b |
|
|
1 | | or agreement entered into at arm's-length rates |
2 | | and terms and the principal purpose for the |
3 | | payment is not federal or Illinois tax avoidance; |
4 | | or
|
5 | | (iv) an item of interest paid, accrued, or |
6 | | incurred, directly or indirectly, to a person if |
7 | | the taxpayer establishes by clear and convincing |
8 | | evidence that the adjustments are unreasonable; or |
9 | | if the taxpayer and the Director agree in writing |
10 | | to the application or use of an alternative method |
11 | | of apportionment under Section 304(f).
|
12 | | Nothing in this subsection shall preclude the |
13 | | Director from making any other adjustment |
14 | | otherwise allowed under Section 404 of this Act |
15 | | for any tax year beginning after the effective |
16 | | date of this amendment provided such adjustment is |
17 | | made pursuant to regulation adopted by the |
18 | | Department and such regulations provide methods |
19 | | and standards by which the Department will utilize |
20 | | its authority under Section 404 of this Act;
|
21 | | (D-18) An amount equal to the amount of intangible |
22 | | expenses and costs otherwise allowed as a deduction in |
23 | | computing base income, and that were paid, accrued, or |
24 | | incurred, directly or indirectly, (i) for taxable |
25 | | years ending on or after December 31, 2004, to a |
26 | | foreign person who would be a member of the same |
|
| | SB2017 Enrolled | - 594 - | LRB102 16155 CPF 22006 b |
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|
1 | | unitary business group but for the fact that the |
2 | | foreign person's business activity outside the United |
3 | | States is 80% or more of that person's total business |
4 | | activity and (ii) for taxable years ending on or after |
5 | | December 31, 2008, to a person who would be a member of |
6 | | the same unitary business group but for the fact that |
7 | | the person is prohibited under Section 1501(a)(27) |
8 | | from being included in the unitary business group |
9 | | because he or she is ordinarily required to apportion |
10 | | business income under different subsections of Section |
11 | | 304. The addition modification required by this |
12 | | subparagraph shall be reduced to the extent that |
13 | | dividends were included in base income of the unitary |
14 | | group for the same taxable year and received by the |
15 | | taxpayer or by a member of the taxpayer's unitary |
16 | | business group (including amounts included in gross |
17 | | income under Sections 951 through 964 of the Internal |
18 | | Revenue Code and amounts included in gross income |
19 | | under Section 78 of the Internal Revenue Code) with |
20 | | respect to the stock of the same person to whom the |
21 | | intangible expenses and costs were directly or |
22 | | indirectly paid, incurred, or accrued. The preceding |
23 | | sentence does not apply to the extent that the same |
24 | | dividends caused a reduction to the addition |
25 | | modification required under Section 203(a)(2)(D-17) of |
26 | | this Act. As used in this subparagraph, the term |
|
| | SB2017 Enrolled | - 595 - | LRB102 16155 CPF 22006 b |
|
|
1 | | "intangible expenses and costs" includes (1) expenses, |
2 | | losses, and costs for, or related to, the direct or |
3 | | indirect acquisition, use, maintenance or management, |
4 | | ownership, sale, exchange, or any other disposition of |
5 | | intangible property; (2) losses incurred, directly or |
6 | | indirectly, from factoring transactions or discounting |
7 | | transactions; (3) royalty, patent, technical, and |
8 | | copyright fees; (4) licensing fees; and (5) other |
9 | | similar expenses and costs.
For purposes of this |
10 | | subparagraph, "intangible property" includes patents, |
11 | | patent applications, trade names, trademarks, service |
12 | | marks, copyrights, mask works, trade secrets, and |
13 | | similar types of intangible assets. |
14 | | This paragraph shall not apply to the following: |
15 | | (i) any item of intangible expenses or costs |
16 | | paid, accrued, or incurred, directly or |
17 | | indirectly, from a transaction with a person who |
18 | | is subject in a foreign country or state, other |
19 | | than a state which requires mandatory unitary |
20 | | reporting, to a tax on or measured by net income |
21 | | with respect to such item; or |
22 | | (ii) any item of intangible expense or cost |
23 | | paid, accrued, or incurred, directly or |
24 | | indirectly, if the taxpayer can establish, based |
25 | | on a preponderance of the evidence, both of the |
26 | | following: |
|
| | SB2017 Enrolled | - 596 - | LRB102 16155 CPF 22006 b |
|
|
1 | | (a) the person during the same taxable |
2 | | year paid, accrued, or incurred, the |
3 | | intangible expense or cost to a person that is |
4 | | not a related member, and |
5 | | (b) the transaction giving rise to the |
6 | | intangible expense or cost between the |
7 | | taxpayer and the person did not have as a |
8 | | principal purpose the avoidance of Illinois |
9 | | income tax, and is paid pursuant to a contract |
10 | | or agreement that reflects arm's-length terms; |
11 | | or |
12 | | (iii) any item of intangible expense or cost |
13 | | paid, accrued, or incurred, directly or |
14 | | indirectly, from a transaction with a person if |
15 | | the taxpayer establishes by clear and convincing |
16 | | evidence, that the adjustments are unreasonable; |
17 | | or if the taxpayer and the Director agree in |
18 | | writing to the application or use of an |
19 | | alternative method of apportionment under Section |
20 | | 304(f);
|
21 | | Nothing in this subsection shall preclude the |
22 | | Director from making any other adjustment |
23 | | otherwise allowed under Section 404 of this Act |
24 | | for any tax year beginning after the effective |
25 | | date of this amendment provided such adjustment is |
26 | | made pursuant to regulation adopted by the |
|
| | SB2017 Enrolled | - 597 - | LRB102 16155 CPF 22006 b |
|
|
1 | | Department and such regulations provide methods |
2 | | and standards by which the Department will utilize |
3 | | its authority under Section 404 of this Act;
|
4 | | (D-19) For taxable years ending on or after |
5 | | December 31, 2008, an amount equal to the amount of |
6 | | insurance premium expenses and costs otherwise allowed |
7 | | as a deduction in computing base income, and that were |
8 | | paid, accrued, or incurred, directly or indirectly, to |
9 | | a person who would be a member of the same unitary |
10 | | business group but for the fact that the person is |
11 | | prohibited under Section 1501(a)(27) from being |
12 | | included in the unitary business group because he or |
13 | | she is ordinarily required to apportion business |
14 | | income under different subsections of Section 304. The |
15 | | addition modification required by this subparagraph |
16 | | shall be reduced to the extent that dividends were |
17 | | included in base income of the unitary group for the |
18 | | same taxable year and received by the taxpayer or by a |
19 | | member of the taxpayer's unitary business group |
20 | | (including amounts included in gross income under |
21 | | Sections 951 through 964 of the Internal Revenue Code |
22 | | and amounts included in gross income under Section 78 |
23 | | of the Internal Revenue Code) with respect to the |
24 | | stock of the same person to whom the premiums and costs |
25 | | were directly or indirectly paid, incurred, or |
26 | | accrued. The preceding sentence does not apply to the |
|
| | SB2017 Enrolled | - 598 - | LRB102 16155 CPF 22006 b |
|
|
1 | | extent that the same dividends caused a reduction to |
2 | | the addition modification required under Section |
3 | | 203(a)(2)(D-17) or Section 203(a)(2)(D-18) of this |
4 | | Act ; .
|
5 | | (D-20) For taxable years beginning on or after |
6 | | January 1,
2002 and ending on or before December 31, |
7 | | 2006, in
the
case of a distribution from a qualified |
8 | | tuition program under Section 529 of
the Internal |
9 | | Revenue Code, other than (i) a distribution from a |
10 | | College Savings
Pool created under Section 16.5 of the |
11 | | State Treasurer Act or (ii) a
distribution from the |
12 | | Illinois Prepaid Tuition Trust Fund, an amount equal |
13 | | to
the amount excluded from gross income under Section |
14 | | 529(c)(3)(B). For taxable years beginning on or after |
15 | | January 1, 2007, in the case of a distribution from a |
16 | | qualified tuition program under Section 529 of the |
17 | | Internal Revenue Code, other than (i) a distribution |
18 | | from a College Savings Pool created under Section 16.5 |
19 | | of the State Treasurer Act, (ii) a distribution from |
20 | | the Illinois Prepaid Tuition Trust Fund, or (iii) a |
21 | | distribution from a qualified tuition program under |
22 | | Section 529 of the Internal Revenue Code that (I) |
23 | | adopts and determines that its offering materials |
24 | | comply with the College Savings Plans Network's |
25 | | disclosure principles and (II) has made reasonable |
26 | | efforts to inform in-state residents of the existence |
|
| | SB2017 Enrolled | - 599 - | LRB102 16155 CPF 22006 b |
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1 | | of in-state qualified tuition programs by informing |
2 | | Illinois residents directly and, where applicable, to |
3 | | inform financial intermediaries distributing the |
4 | | program to inform in-state residents of the existence |
5 | | of in-state qualified tuition programs at least |
6 | | annually, an amount equal to the amount excluded from |
7 | | gross income under Section 529(c)(3)(B). |
8 | | For the purposes of this subparagraph (D-20), a |
9 | | qualified tuition program has made reasonable efforts |
10 | | if it makes disclosures (which may use the term |
11 | | "in-state program" or "in-state plan" and need not |
12 | | specifically refer to Illinois or its qualified |
13 | | programs by name) (i) directly to prospective |
14 | | participants in its offering materials or makes a |
15 | | public disclosure, such as a website posting; and (ii) |
16 | | where applicable, to intermediaries selling the |
17 | | out-of-state program in the same manner that the |
18 | | out-of-state program distributes its offering |
19 | | materials; |
20 | | (D-20.5) For taxable years beginning on or after |
21 | | January 1, 2018, in the case of a distribution from a |
22 | | qualified ABLE program under Section 529A of the |
23 | | Internal Revenue Code, other than a distribution from |
24 | | a qualified ABLE program created under Section 16.6 of |
25 | | the State Treasurer Act, an amount equal to the amount |
26 | | excluded from gross income under Section 529A(c)(1)(B) |
|
| | SB2017 Enrolled | - 600 - | LRB102 16155 CPF 22006 b |
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|
1 | | of the Internal Revenue Code; |
2 | | (D-21) For taxable years beginning on or after |
3 | | January 1, 2007, in the case of transfer of moneys from |
4 | | a qualified tuition program under Section 529 of the |
5 | | Internal Revenue Code that is administered by the |
6 | | State to an out-of-state program, an amount equal to |
7 | | the amount of moneys previously deducted from base |
8 | | income under subsection (a)(2)(Y) of this Section; |
9 | | (D-21.5) For taxable years beginning on or after |
10 | | January 1, 2018, in the case of the transfer of moneys |
11 | | from a qualified tuition program under Section 529 or |
12 | | a qualified ABLE program under Section 529A of the |
13 | | Internal Revenue Code that is administered by this |
14 | | State to an ABLE account established under an |
15 | | out-of-state ABLE account program, an amount equal to |
16 | | the contribution component of the transferred amount |
17 | | that was previously deducted from base income under |
18 | | subsection (a)(2)(Y) or subsection (a)(2)(HH) of this |
19 | | Section; |
20 | | (D-22) For taxable years beginning on or after |
21 | | January 1, 2009, and prior to January 1, 2018, in the |
22 | | case of a nonqualified withdrawal or refund of moneys |
23 | | from a qualified tuition program under Section 529 of |
24 | | the Internal Revenue Code administered by the State |
25 | | that is not used for qualified expenses at an eligible |
26 | | education institution, an amount equal to the |
|
| | SB2017 Enrolled | - 601 - | LRB102 16155 CPF 22006 b |
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1 | | contribution component of the nonqualified withdrawal |
2 | | or refund that was previously deducted from base |
3 | | income under subsection (a)(2)(y) of this Section, |
4 | | provided that the withdrawal or refund did not result |
5 | | from the beneficiary's death or disability. For |
6 | | taxable years beginning on or after January 1, 2018: |
7 | | (1) in the case of a nonqualified withdrawal or |
8 | | refund, as defined under Section
16.5 of the State |
9 | | Treasurer Act, of moneys from a qualified tuition |
10 | | program under Section 529 of the Internal Revenue Code |
11 | | administered by the State, an amount equal to the |
12 | | contribution component of the nonqualified withdrawal |
13 | | or refund that was previously deducted from base
|
14 | | income under subsection (a)(2)(Y) of this Section, and |
15 | | (2) in the case of a nonqualified withdrawal or refund |
16 | | from a qualified ABLE program under Section 529A of |
17 | | the Internal Revenue Code administered by the State |
18 | | that is not used for qualified disability expenses, an |
19 | | amount equal to the contribution component of the |
20 | | nonqualified withdrawal or refund that was previously |
21 | | deducted from base income under subsection (a)(2)(HH) |
22 | | of this Section; |
23 | | (D-23) An amount equal to the credit allowable to |
24 | | the taxpayer under Section 218(a) of this Act, |
25 | | determined without regard to Section 218(c) of this |
26 | | Act; |
|
| | SB2017 Enrolled | - 602 - | LRB102 16155 CPF 22006 b |
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|
1 | | (D-24) For taxable years ending on or after |
2 | | December 31, 2017, an amount equal to the deduction |
3 | | allowed under Section 199 of the Internal Revenue Code |
4 | | for the taxable year; |
5 | | and by deducting from the total so obtained the
sum of the |
6 | | following amounts: |
7 | | (E) For taxable years ending before December 31, |
8 | | 2001,
any amount included in such total in respect of |
9 | | any compensation
(including but not limited to any |
10 | | compensation paid or accrued to a
serviceman while a |
11 | | prisoner of war or missing in action) paid to a |
12 | | resident
by reason of being on active duty in the Armed |
13 | | Forces of the United States
and in respect of any |
14 | | compensation paid or accrued to a resident who as a
|
15 | | governmental employee was a prisoner of war or missing |
16 | | in action, and in
respect of any compensation paid to a |
17 | | resident in 1971 or thereafter for
annual training |
18 | | performed pursuant to Sections 502 and 503, Title 32,
|
19 | | United States Code as a member of the Illinois |
20 | | National Guard or, beginning with taxable years ending |
21 | | on or after December 31, 2007, the National Guard of |
22 | | any other state.
For taxable years ending on or after |
23 | | December 31, 2001, any amount included in
such total |
24 | | in respect of any compensation (including but not |
25 | | limited to any
compensation paid or accrued to a |
26 | | serviceman while a prisoner of war or missing
in |
|
| | SB2017 Enrolled | - 603 - | LRB102 16155 CPF 22006 b |
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|
1 | | action) paid to a resident by reason of being a member |
2 | | of any component of
the Armed Forces of the United |
3 | | States and in respect of any compensation paid
or |
4 | | accrued to a resident who as a governmental employee |
5 | | was a prisoner of war
or missing in action, and in |
6 | | respect of any compensation paid to a resident in
2001 |
7 | | or thereafter by reason of being a member of the |
8 | | Illinois National Guard or, beginning with taxable |
9 | | years ending on or after December 31, 2007, the |
10 | | National Guard of any other state.
The provisions of |
11 | | this subparagraph (E) are exempt
from the provisions |
12 | | of Section 250; |
13 | | (F) An amount equal to all amounts included in |
14 | | such total pursuant
to the provisions of Sections |
15 | | 402(a), 402(c), 403(a), 403(b), 406(a), 407(a),
and |
16 | | 408 of the Internal Revenue Code, or included in such |
17 | | total as
distributions under the provisions of any |
18 | | retirement or disability plan for
employees of any |
19 | | governmental agency or unit, or retirement payments to
|
20 | | retired partners, which payments are excluded in |
21 | | computing net earnings
from self employment by Section |
22 | | 1402 of the Internal Revenue Code and
regulations |
23 | | adopted pursuant thereto; |
24 | | (G) The valuation limitation amount; |
25 | | (H) An amount equal to the amount of any tax |
26 | | imposed by this Act
which was refunded to the taxpayer |
|
| | SB2017 Enrolled | - 604 - | LRB102 16155 CPF 22006 b |
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|
1 | | and included in such total for the
taxable year; |
2 | | (I) An amount equal to all amounts included in |
3 | | such total pursuant
to the provisions of Section 111 |
4 | | of the Internal Revenue Code as a
recovery of items |
5 | | previously deducted from adjusted gross income in the
|
6 | | computation of taxable income; |
7 | | (J) An amount equal to those dividends included in |
8 | | such total which were
paid by a corporation which |
9 | | conducts business operations in a River Edge |
10 | | Redevelopment Zone or zones created under the River |
11 | | Edge Redevelopment Zone Act, and conducts
|
12 | | substantially all of its operations in a River Edge |
13 | | Redevelopment Zone or zones. This subparagraph (J) is |
14 | | exempt from the provisions of Section 250; |
15 | | (K) An amount equal to those dividends included in |
16 | | such total that
were paid by a corporation that |
17 | | conducts business operations in a federally
designated |
18 | | Foreign Trade Zone or Sub-Zone and that is designated |
19 | | a High Impact
Business located in Illinois; provided |
20 | | that dividends eligible for the
deduction provided in |
21 | | subparagraph (J) of paragraph (2) of this subsection
|
22 | | shall not be eligible for the deduction provided under |
23 | | this subparagraph
(K); |
24 | | (L) For taxable years ending after December 31, |
25 | | 1983, an amount equal to
all social security benefits |
26 | | and railroad retirement benefits included in
such |
|
| | SB2017 Enrolled | - 605 - | LRB102 16155 CPF 22006 b |
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|
1 | | total pursuant to Sections 72(r) and 86 of the |
2 | | Internal Revenue Code; |
3 | | (M) With the exception of any amounts subtracted |
4 | | under subparagraph
(N), an amount equal to the sum of |
5 | | all amounts disallowed as
deductions by (i) Sections |
6 | | 171(a)(2) , and 265(a)(2) of the Internal Revenue Code, |
7 | | and all amounts of expenses allocable
to interest and |
8 | | disallowed as deductions by Section 265(a)(1) of the |
9 | | Internal
Revenue Code;
and (ii) for taxable years
|
10 | | ending on or after August 13, 1999, Sections |
11 | | 171(a)(2), 265,
280C, and 832(b)(5)(B)(i) of the |
12 | | Internal Revenue Code, plus, for taxable years ending |
13 | | on or after December 31, 2011, Section 45G(e)(3) of |
14 | | the Internal Revenue Code and, for taxable years |
15 | | ending on or after December 31, 2008, any amount |
16 | | included in gross income under Section 87 of the |
17 | | Internal Revenue Code; the provisions of this
|
18 | | subparagraph are exempt from the provisions of Section |
19 | | 250; |
20 | | (N) An amount equal to all amounts included in |
21 | | such total which are
exempt from taxation by this |
22 | | State either by reason of its statutes or
Constitution
|
23 | | or by reason of the Constitution, treaties or statutes |
24 | | of the United States;
provided that, in the case of any |
25 | | statute of this State that exempts income
derived from |
26 | | bonds or other obligations from the tax imposed under |
|
| | SB2017 Enrolled | - 606 - | LRB102 16155 CPF 22006 b |
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1 | | this Act,
the amount exempted shall be the interest |
2 | | net of bond premium amortization; |
3 | | (O) An amount equal to any contribution made to a |
4 | | job training
project established pursuant to the Tax |
5 | | Increment Allocation Redevelopment Act; |
6 | | (P) An amount equal to the amount of the deduction |
7 | | used to compute the
federal income tax credit for |
8 | | restoration of substantial amounts held under
claim of |
9 | | right for the taxable year pursuant to Section 1341 of |
10 | | the
Internal Revenue Code or of any itemized deduction |
11 | | taken from adjusted gross income in the computation of |
12 | | taxable income for restoration of substantial amounts |
13 | | held under claim of right for the taxable year; |
14 | | (Q) An amount equal to any amounts included in |
15 | | such total, received by
the taxpayer as an |
16 | | acceleration in the payment of life, endowment or |
17 | | annuity
benefits in advance of the time they would |
18 | | otherwise be payable as an indemnity
for a terminal |
19 | | illness; |
20 | | (R) An amount equal to the amount of any federal or |
21 | | State bonus paid
to veterans of the Persian Gulf War; |
22 | | (S) An amount, to the extent included in adjusted |
23 | | gross income, equal
to the amount of a contribution |
24 | | made in the taxable year on behalf of the
taxpayer to a |
25 | | medical care savings account established under the |
26 | | Medical Care
Savings Account Act or the Medical Care |
|
| | SB2017 Enrolled | - 607 - | LRB102 16155 CPF 22006 b |
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|
1 | | Savings Account Act of 2000 to the
extent the |
2 | | contribution is accepted by the account
administrator |
3 | | as provided in that Act; |
4 | | (T) An amount, to the extent included in adjusted |
5 | | gross income, equal to
the amount of interest earned |
6 | | in the taxable year on a medical care savings
account |
7 | | established under the Medical Care Savings Account Act |
8 | | or the Medical
Care Savings Account Act of 2000 on |
9 | | behalf of the
taxpayer, other than interest added |
10 | | pursuant to item (D-5) of this paragraph
(2); |
11 | | (U) For one taxable year beginning on or after |
12 | | January 1,
1994, an
amount equal to the total amount of |
13 | | tax imposed and paid under subsections (a)
and (b) of |
14 | | Section 201 of this Act on grant amounts received by |
15 | | the taxpayer
under the Nursing Home Grant Assistance |
16 | | Act during the taxpayer's taxable years
1992 and 1993; |
17 | | (V) Beginning with tax years ending on or after |
18 | | December 31, 1995 and
ending with tax years ending on |
19 | | or before December 31, 2004, an amount equal to
the |
20 | | amount paid by a taxpayer who is a
self-employed |
21 | | taxpayer, a partner of a partnership, or a
shareholder |
22 | | in a Subchapter S corporation for health insurance or |
23 | | long-term
care insurance for that taxpayer or that |
24 | | taxpayer's spouse or dependents, to
the extent that |
25 | | the amount paid for that health insurance or long-term |
26 | | care
insurance may be deducted under Section 213 of |
|
| | SB2017 Enrolled | - 608 - | LRB102 16155 CPF 22006 b |
|
|
1 | | the Internal Revenue Code, has not been deducted on |
2 | | the federal income tax return of the taxpayer,
and |
3 | | does not exceed the taxable income attributable to |
4 | | that taxpayer's income,
self-employment income, or |
5 | | Subchapter S corporation income; except that no
|
6 | | deduction shall be allowed under this item (V) if the |
7 | | taxpayer is eligible to
participate in any health |
8 | | insurance or long-term care insurance plan of an
|
9 | | employer of the taxpayer or the taxpayer's
spouse. The |
10 | | amount of the health insurance and long-term care |
11 | | insurance
subtracted under this item (V) shall be |
12 | | determined by multiplying total
health insurance and |
13 | | long-term care insurance premiums paid by the taxpayer
|
14 | | times a number that represents the fractional |
15 | | percentage of eligible medical
expenses under Section |
16 | | 213 of the Internal Revenue Code of 1986 not actually
|
17 | | deducted on the taxpayer's federal income tax return; |
18 | | (W) For taxable years beginning on or after |
19 | | January 1, 1998,
all amounts included in the |
20 | | taxpayer's federal gross income
in the taxable year |
21 | | from amounts converted from a regular IRA to a Roth |
22 | | IRA.
This paragraph is exempt from the provisions of |
23 | | Section
250; |
24 | | (X) For taxable year 1999 and thereafter, an |
25 | | amount equal to the
amount of any (i) distributions, |
26 | | to the extent includible in gross income for
federal |
|
| | SB2017 Enrolled | - 609 - | LRB102 16155 CPF 22006 b |
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|
1 | | income tax purposes, made to the taxpayer because of |
2 | | his or her status
as a victim of persecution for racial |
3 | | or religious reasons by Nazi Germany or
any other Axis |
4 | | regime or as an heir of the victim and (ii) items
of |
5 | | income, to the extent
includible in gross income for |
6 | | federal income tax purposes, attributable to,
derived |
7 | | from or in any way related to assets stolen from, |
8 | | hidden from, or
otherwise lost to a victim of
|
9 | | persecution for racial or religious reasons by Nazi |
10 | | Germany or any other Axis
regime immediately prior to, |
11 | | during, and immediately after World War II,
including, |
12 | | but
not limited to, interest on the proceeds |
13 | | receivable as insurance
under policies issued to a |
14 | | victim of persecution for racial or religious
reasons
|
15 | | by Nazi Germany or any other Axis regime by European |
16 | | insurance companies
immediately prior to and during |
17 | | World War II;
provided, however, this subtraction from |
18 | | federal adjusted gross income does not
apply to assets |
19 | | acquired with such assets or with the proceeds from |
20 | | the sale of
such assets; provided, further, this |
21 | | paragraph shall only apply to a taxpayer
who was the |
22 | | first recipient of such assets after their recovery |
23 | | and who is a
victim of persecution for racial or |
24 | | religious reasons
by Nazi Germany or any other Axis |
25 | | regime or as an heir of the victim. The
amount of and |
26 | | the eligibility for any public assistance, benefit, or
|
|
| | SB2017 Enrolled | - 610 - | LRB102 16155 CPF 22006 b |
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|
1 | | similar entitlement is not affected by the inclusion |
2 | | of items (i) and (ii) of
this paragraph in gross income |
3 | | for federal income tax purposes.
This paragraph is |
4 | | exempt from the provisions of Section 250; |
5 | | (Y) For taxable years beginning on or after |
6 | | January 1, 2002
and ending
on or before December 31, |
7 | | 2004, moneys contributed in the taxable year to a |
8 | | College Savings Pool account under
Section 16.5 of the |
9 | | State Treasurer Act, except that amounts excluded from
|
10 | | gross income under Section 529(c)(3)(C)(i) of the |
11 | | Internal Revenue Code
shall not be considered moneys |
12 | | contributed under this subparagraph (Y). For taxable |
13 | | years beginning on or after January 1, 2005, a maximum |
14 | | of $10,000
contributed
in the
taxable year to (i) a |
15 | | College Savings Pool account under Section 16.5 of the
|
16 | | State
Treasurer Act or (ii) the Illinois Prepaid |
17 | | Tuition Trust Fund,
except that
amounts excluded from |
18 | | gross income under Section 529(c)(3)(C)(i) of the
|
19 | | Internal
Revenue Code shall not be considered moneys |
20 | | contributed under this subparagraph
(Y). For purposes |
21 | | of this subparagraph, contributions made by an |
22 | | employer on behalf of an employee, or matching |
23 | | contributions made by an employee, shall be treated as |
24 | | made by the employee. This
subparagraph (Y) is exempt |
25 | | from the provisions of Section 250; |
26 | | (Z) For taxable years 2001 and thereafter, for the |
|
| | SB2017 Enrolled | - 611 - | LRB102 16155 CPF 22006 b |
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|
1 | | taxable year in
which the bonus depreciation deduction
|
2 | | is taken on the taxpayer's federal income tax return |
3 | | under
subsection (k) of Section 168 of the Internal |
4 | | Revenue Code and for each
applicable taxable year |
5 | | thereafter, an amount equal to "x", where: |
6 | | (1) "y" equals the amount of the depreciation |
7 | | deduction taken for the
taxable year
on the |
8 | | taxpayer's federal income tax return on property |
9 | | for which the bonus
depreciation deduction
was |
10 | | taken in any year under subsection (k) of Section |
11 | | 168 of the Internal
Revenue Code, but not |
12 | | including the bonus depreciation deduction; |
13 | | (2) for taxable years ending on or before |
14 | | December 31, 2005, "x" equals "y" multiplied by 30 |
15 | | and then divided by 70 (or "y"
multiplied by |
16 | | 0.429); and |
17 | | (3) for taxable years ending after December |
18 | | 31, 2005: |
19 | | (i) for property on which a bonus |
20 | | depreciation deduction of 30% of the adjusted |
21 | | basis was taken, "x" equals "y" multiplied by |
22 | | 30 and then divided by 70 (or "y"
multiplied |
23 | | by 0.429); and |
24 | | (ii) for property on which a bonus |
25 | | depreciation deduction of 50% of the adjusted |
26 | | basis was taken, "x" equals "y" multiplied by |
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1 | | 1.0 ; . |
2 | | (iii) for property on which a bonus |
3 | | depreciation deduction of 100% of the adjusted |
4 | | basis was taken in a taxable year ending on or |
5 | | after December 31, 2021, "x" equals the |
6 | | depreciation deduction that would be allowed |
7 | | on that property if the taxpayer had made the |
8 | | election under Section 168(k)(7) of the |
9 | | Internal Revenue Code to not claim bonus |
10 | | deprecation on that property; and |
11 | | (iv) for property on which a bonus |
12 | | depreciation deduction of a percentage other |
13 | | than 30%, 50% or 100% of the adjusted basis |
14 | | was taken in a taxable year ending on or after |
15 | | December 31, 2021, "x" equals "y" multiplied |
16 | | by 100 times the percentage bonus depreciation |
17 | | on the property (that is, 100(bonus%)) and |
18 | | then divided by 100 times 1 minus the |
19 | | percentage bonus depreciation on the property |
20 | | (that is, 100(1–bonus%)). |
21 | | The aggregate amount deducted under this |
22 | | subparagraph in all taxable
years for any one piece of |
23 | | property may not exceed the amount of the bonus
|
24 | | depreciation deduction
taken on that property on the |
25 | | taxpayer's federal income tax return under
subsection |
26 | | (k) of Section 168 of the Internal Revenue Code. This |
|
| | SB2017 Enrolled | - 613 - | LRB102 16155 CPF 22006 b |
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1 | | subparagraph (Z) is exempt from the provisions of |
2 | | Section 250; |
3 | | (AA) If the taxpayer sells, transfers, abandons, |
4 | | or otherwise disposes of
property for which the |
5 | | taxpayer was required in any taxable year to make an
|
6 | | addition modification under subparagraph (D-15), then |
7 | | an amount equal to that
addition modification.
|
8 | | If the taxpayer continues to own property through |
9 | | the last day of the last tax year for which a |
10 | | subtraction is allowed with respect to that property |
11 | | under subparagraph (Z) the taxpayer may claim a |
12 | | depreciation deduction for federal income tax purposes |
13 | | and for which the taxpayer was required in any taxable |
14 | | year to make an addition modification under |
15 | | subparagraph (D-15), then an amount equal to that |
16 | | addition modification.
|
17 | | The taxpayer is allowed to take the deduction |
18 | | under this subparagraph
only once with respect to any |
19 | | one piece of property. |
20 | | This subparagraph (AA) is exempt from the |
21 | | provisions of Section 250; |
22 | | (BB) Any amount included in adjusted gross income, |
23 | | other
than
salary,
received by a driver in a |
24 | | ridesharing arrangement using a motor vehicle; |
25 | | (CC) The amount of (i) any interest income (net of |
26 | | the deductions allocable thereto) taken into account |
|
| | SB2017 Enrolled | - 614 - | LRB102 16155 CPF 22006 b |
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|
1 | | for the taxable year with respect to a transaction |
2 | | with a taxpayer that is required to make an addition |
3 | | modification with respect to such transaction under |
4 | | Section 203(a)(2)(D-17), 203(b)(2)(E-12), |
5 | | 203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed |
6 | | the amount of that addition modification, and
(ii) any |
7 | | income from intangible property (net of the deductions |
8 | | allocable thereto) taken into account for the taxable |
9 | | year with respect to a transaction with a taxpayer |
10 | | that is required to make an addition modification with |
11 | | respect to such transaction under Section |
12 | | 203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or |
13 | | 203(d)(2)(D-8), but not to exceed the amount of that |
14 | | addition modification. This subparagraph (CC) is |
15 | | exempt from the provisions of Section 250; |
16 | | (DD) An amount equal to the interest income taken |
17 | | into account for the taxable year (net of the |
18 | | deductions allocable thereto) with respect to |
19 | | transactions with (i) a foreign person who would be a |
20 | | member of the taxpayer's unitary business group but |
21 | | for the fact that the foreign person's business |
22 | | activity outside the United States is 80% or more of |
23 | | that person's total business activity and (ii) for |
24 | | taxable years ending on or after December 31, 2008, to |
25 | | a person who would be a member of the same unitary |
26 | | business group but for the fact that the person is |
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| | SB2017 Enrolled | - 615 - | LRB102 16155 CPF 22006 b |
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|
1 | | prohibited under Section 1501(a)(27) from being |
2 | | included in the unitary business group because he or |
3 | | she is ordinarily required to apportion business |
4 | | income under different subsections of Section 304, but |
5 | | not to exceed the addition modification required to be |
6 | | made for the same taxable year under Section |
7 | | 203(a)(2)(D-17) for interest paid, accrued, or |
8 | | incurred, directly or indirectly, to the same person. |
9 | | This subparagraph (DD) is exempt from the provisions |
10 | | of Section 250; |
11 | | (EE) An amount equal to the income from intangible |
12 | | property taken into account for the taxable year (net |
13 | | of the deductions allocable thereto) with respect to |
14 | | transactions with (i) a foreign person who would be a |
15 | | member of the taxpayer's unitary business group but |
16 | | for the fact that the foreign person's business |
17 | | activity outside the United States is 80% or more of |
18 | | that person's total business activity and (ii) for |
19 | | taxable years ending on or after December 31, 2008, to |
20 | | a person who would be a member of the same unitary |
21 | | business group but for the fact that the person is |
22 | | prohibited under Section 1501(a)(27) from being |
23 | | included in the unitary business group because he or |
24 | | she is ordinarily required to apportion business |
25 | | income under different subsections of Section 304, but |
26 | | not to exceed the addition modification required to be |
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1 | | made for the same taxable year under Section |
2 | | 203(a)(2)(D-18) for intangible expenses and costs |
3 | | paid, accrued, or incurred, directly or indirectly, to |
4 | | the same foreign person. This subparagraph (EE) is |
5 | | exempt from the provisions of Section 250; |
6 | | (FF) An amount equal to any amount awarded to the |
7 | | taxpayer during the taxable year by the Court of |
8 | | Claims under subsection (c) of Section 8 of the Court |
9 | | of Claims Act for time unjustly served in a State |
10 | | prison. This subparagraph (FF) is exempt from the |
11 | | provisions of Section 250; |
12 | | (GG) For taxable years ending on or after December |
13 | | 31, 2011, in the case of a taxpayer who was required to |
14 | | add back any insurance premiums under Section |
15 | | 203(a)(2)(D-19), such taxpayer may elect to subtract |
16 | | that part of a reimbursement received from the |
17 | | insurance company equal to the amount of the expense |
18 | | or loss (including expenses incurred by the insurance |
19 | | company) that would have been taken into account as a |
20 | | deduction for federal income tax purposes if the |
21 | | expense or loss had been uninsured. If a taxpayer |
22 | | makes the election provided for by this subparagraph |
23 | | (GG), the insurer to which the premiums were paid must |
24 | | add back to income the amount subtracted by the |
25 | | taxpayer pursuant to this subparagraph (GG). This |
26 | | subparagraph (GG) is exempt from the provisions of |
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|
1 | | Section 250; and |
2 | | (HH) For taxable years beginning on or after |
3 | | January 1, 2018 and prior to January 1, 2023, a maximum |
4 | | of $10,000 contributed in the taxable year to a |
5 | | qualified ABLE account under Section 16.6 of the State |
6 | | Treasurer Act, except that amounts excluded from gross |
7 | | income under Section 529(c)(3)(C)(i) or Section |
8 | | 529A(c)(1)(C) of the Internal Revenue Code shall not |
9 | | be considered moneys contributed under this |
10 | | subparagraph (HH). For purposes of this subparagraph |
11 | | (HH), contributions made by an employer on behalf of |
12 | | an employee, or matching contributions made by an |
13 | | employee, shall be treated as made by the employee.
|
14 | | (b) Corporations. |
15 | | (1) In general. In the case of a corporation, base |
16 | | income means an
amount equal to the taxpayer's taxable |
17 | | income for the taxable year as
modified by paragraph (2). |
18 | | (2) Modifications. The taxable income referred to in |
19 | | paragraph (1)
shall be modified by adding thereto the sum |
20 | | of the following amounts: |
21 | | (A) An amount equal to all amounts paid or accrued |
22 | | to the taxpayer
as interest and all distributions |
23 | | received from regulated investment
companies during |
24 | | the taxable year to the extent excluded from gross
|
25 | | income in the computation of taxable income; |
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| | SB2017 Enrolled | - 618 - | LRB102 16155 CPF 22006 b |
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1 | | (B) An amount equal to the amount of tax imposed by |
2 | | this Act to the
extent deducted from gross income in |
3 | | the computation of taxable income
for the taxable |
4 | | year; |
5 | | (C) In the case of a regulated investment company, |
6 | | an amount equal to
the excess of (i) the net long-term |
7 | | capital gain for the taxable year, over
(ii) the |
8 | | amount of the capital gain dividends designated as |
9 | | such in accordance
with Section 852(b)(3)(C) of the |
10 | | Internal Revenue Code and any amount
designated under |
11 | | Section 852(b)(3)(D) of the Internal Revenue Code,
|
12 | | attributable to the taxable year (this amendatory Act |
13 | | of 1995
(Public Act 89-89) is declarative of existing |
14 | | law and is not a new
enactment); |
15 | | (D) The amount of any net operating loss deduction |
16 | | taken in arriving
at taxable income, other than a net |
17 | | operating loss carried forward from a
taxable year |
18 | | ending prior to December 31, 1986; |
19 | | (E) For taxable years in which a net operating |
20 | | loss carryback or
carryforward from a taxable year |
21 | | ending prior to December 31, 1986 is an
element of |
22 | | taxable income under paragraph (1) of subsection (e) |
23 | | or
subparagraph (E) of paragraph (2) of subsection |
24 | | (e), the amount by which
addition modifications other |
25 | | than those provided by this subparagraph (E)
exceeded |
26 | | subtraction modifications in such earlier taxable |
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| | SB2017 Enrolled | - 619 - | LRB102 16155 CPF 22006 b |
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|
1 | | year, with the
following limitations applied in the |
2 | | order that they are listed: |
3 | | (i) the addition modification relating to the |
4 | | net operating loss
carried back or forward to the |
5 | | taxable year from any taxable year ending
prior to |
6 | | December 31, 1986 shall be reduced by the amount |
7 | | of addition
modification under this subparagraph |
8 | | (E) which related to that net operating
loss and |
9 | | which was taken into account in calculating the |
10 | | base income of an
earlier taxable year, and |
11 | | (ii) the addition modification relating to the |
12 | | net operating loss
carried back or forward to the |
13 | | taxable year from any taxable year ending
prior to |
14 | | December 31, 1986 shall not exceed the amount of |
15 | | such carryback or
carryforward; |
16 | | For taxable years in which there is a net |
17 | | operating loss carryback or
carryforward from more |
18 | | than one other taxable year ending prior to December
|
19 | | 31, 1986, the addition modification provided in this |
20 | | subparagraph (E) shall
be the sum of the amounts |
21 | | computed independently under the preceding
provisions |
22 | | of this subparagraph (E) for each such taxable year; |
23 | | (E-5) For taxable years ending after December 31, |
24 | | 1997, an
amount equal to any eligible remediation |
25 | | costs that the corporation
deducted in computing |
26 | | adjusted gross income and for which the
corporation |
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1 | | claims a credit under subsection (l) of Section 201; |
2 | | (E-10) For taxable years 2001 and thereafter, an |
3 | | amount equal to the
bonus depreciation deduction taken |
4 | | on the taxpayer's federal income tax return for the |
5 | | taxable
year under subsection (k) of Section 168 of |
6 | | the Internal Revenue Code; |
7 | | (E-11) If the taxpayer sells, transfers, abandons, |
8 | | or otherwise disposes of property for which the |
9 | | taxpayer was required in any taxable year to
make an |
10 | | addition modification under subparagraph (E-10), then |
11 | | an amount equal
to the aggregate amount of the |
12 | | deductions taken in all taxable
years under |
13 | | subparagraph (T) with respect to that property. |
14 | | If the taxpayer continues to own property through |
15 | | the last day of the last tax year for which a |
16 | | subtraction is allowed with respect to that property |
17 | | under subparagraph (T) which the taxpayer may claim a |
18 | | depreciation deduction for federal income tax purposes |
19 | | and for which the taxpayer was allowed in any taxable |
20 | | year to make a subtraction modification under |
21 | | subparagraph (T), then an amount equal to that |
22 | | subtraction modification.
|
23 | | The taxpayer is required to make the addition |
24 | | modification under this
subparagraph
only once with |
25 | | respect to any one piece of property; |
26 | | (E-12) An amount equal to the amount otherwise |
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| | SB2017 Enrolled | - 621 - | LRB102 16155 CPF 22006 b |
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1 | | allowed as a deduction in computing base income for |
2 | | interest paid, accrued, or incurred, directly or |
3 | | indirectly, (i) for taxable years ending on or after |
4 | | December 31, 2004, to a foreign person who would be a |
5 | | member of the same unitary business group but for the |
6 | | fact the foreign person's business activity outside |
7 | | the United States is 80% or more of the foreign |
8 | | person's total business activity and (ii) for taxable |
9 | | years ending on or after December 31, 2008, to a person |
10 | | who would be a member of the same unitary business |
11 | | group but for the fact that the person is prohibited |
12 | | under Section 1501(a)(27) from being included in the |
13 | | unitary business group because he or she is ordinarily |
14 | | required to apportion business income under different |
15 | | subsections of Section 304. The addition modification |
16 | | required by this subparagraph shall be reduced to the |
17 | | extent that dividends were included in base income of |
18 | | the unitary group for the same taxable year and |
19 | | received by the taxpayer or by a member of the |
20 | | taxpayer's unitary business group (including amounts |
21 | | included in gross income pursuant to Sections 951 |
22 | | through 964 of the Internal Revenue Code and amounts |
23 | | included in gross income under Section 78 of the |
24 | | Internal Revenue Code) with respect to the stock of |
25 | | the same person to whom the interest was paid, |
26 | | accrued, or incurred.
|
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| | SB2017 Enrolled | - 622 - | LRB102 16155 CPF 22006 b |
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1 | | This paragraph shall not apply to the following:
|
2 | | (i) an item of interest paid, accrued, or |
3 | | incurred, directly or indirectly, to a person who |
4 | | is subject in a foreign country or state, other |
5 | | than a state which requires mandatory unitary |
6 | | reporting, to a tax on or measured by net income |
7 | | with respect to such interest; or |
8 | | (ii) an item of interest paid, accrued, or |
9 | | incurred, directly or indirectly, to a person if |
10 | | the taxpayer can establish, based on a |
11 | | preponderance of the evidence, both of the |
12 | | following: |
13 | | (a) the person, during the same taxable |
14 | | year, paid, accrued, or incurred, the interest |
15 | | to a person that is not a related member, and |
16 | | (b) the transaction giving rise to the |
17 | | interest expense between the taxpayer and the |
18 | | person did not have as a principal purpose the |
19 | | avoidance of Illinois income tax, and is paid |
20 | | pursuant to a contract or agreement that |
21 | | reflects an arm's-length interest rate and |
22 | | terms; or
|
23 | | (iii) the taxpayer can establish, based on |
24 | | clear and convincing evidence, that the interest |
25 | | paid, accrued, or incurred relates to a contract |
26 | | or agreement entered into at arm's-length rates |
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| | SB2017 Enrolled | - 623 - | LRB102 16155 CPF 22006 b |
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1 | | and terms and the principal purpose for the |
2 | | payment is not federal or Illinois tax avoidance; |
3 | | or
|
4 | | (iv) an item of interest paid, accrued, or |
5 | | incurred, directly or indirectly, to a person if |
6 | | the taxpayer establishes by clear and convincing |
7 | | evidence that the adjustments are unreasonable; or |
8 | | if the taxpayer and the Director agree in writing |
9 | | to the application or use of an alternative method |
10 | | of apportionment under Section 304(f).
|
11 | | Nothing in this subsection shall preclude the |
12 | | Director from making any other adjustment |
13 | | otherwise allowed under Section 404 of this Act |
14 | | for any tax year beginning after the effective |
15 | | date of this amendment provided such adjustment is |
16 | | made pursuant to regulation adopted by the |
17 | | Department and such regulations provide methods |
18 | | and standards by which the Department will utilize |
19 | | its authority under Section 404 of this Act;
|
20 | | (E-13) An amount equal to the amount of intangible |
21 | | expenses and costs otherwise allowed as a deduction in |
22 | | computing base income, and that were paid, accrued, or |
23 | | incurred, directly or indirectly, (i) for taxable |
24 | | years ending on or after December 31, 2004, to a |
25 | | foreign person who would be a member of the same |
26 | | unitary business group but for the fact that the |
|
| | SB2017 Enrolled | - 624 - | LRB102 16155 CPF 22006 b |
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1 | | foreign person's business activity outside the United |
2 | | States is 80% or more of that person's total business |
3 | | activity and (ii) for taxable years ending on or after |
4 | | December 31, 2008, to a person who would be a member of |
5 | | the same unitary business group but for the fact that |
6 | | the person is prohibited under Section 1501(a)(27) |
7 | | from being included in the unitary business group |
8 | | because he or she is ordinarily required to apportion |
9 | | business income under different subsections of Section |
10 | | 304. The addition modification required by this |
11 | | subparagraph shall be reduced to the extent that |
12 | | dividends were included in base income of the unitary |
13 | | group for the same taxable year and received by the |
14 | | taxpayer or by a member of the taxpayer's unitary |
15 | | business group (including amounts included in gross |
16 | | income pursuant to Sections 951 through 964 of the |
17 | | Internal Revenue Code and amounts included in gross |
18 | | income under Section 78 of the Internal Revenue Code) |
19 | | with respect to the stock of the same person to whom |
20 | | the intangible expenses and costs were directly or |
21 | | indirectly paid, incurred, or accrued. The preceding |
22 | | sentence shall not apply to the extent that the same |
23 | | dividends caused a reduction to the addition |
24 | | modification required under Section 203(b)(2)(E-12) of |
25 | | this Act.
As used in this subparagraph, the term |
26 | | "intangible expenses and costs" includes (1) expenses, |
|
| | SB2017 Enrolled | - 625 - | LRB102 16155 CPF 22006 b |
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1 | | losses, and costs for, or related to, the direct or |
2 | | indirect acquisition, use, maintenance or management, |
3 | | ownership, sale, exchange, or any other disposition of |
4 | | intangible property; (2) losses incurred, directly or |
5 | | indirectly, from factoring transactions or discounting |
6 | | transactions; (3) royalty, patent, technical, and |
7 | | copyright fees; (4) licensing fees; and (5) other |
8 | | similar expenses and costs.
For purposes of this |
9 | | subparagraph, "intangible property" includes patents, |
10 | | patent applications, trade names, trademarks, service |
11 | | marks, copyrights, mask works, trade secrets, and |
12 | | similar types of intangible assets. |
13 | | This paragraph shall not apply to the following: |
14 | | (i) any item of intangible expenses or costs |
15 | | paid, accrued, or incurred, directly or |
16 | | indirectly, from a transaction with a person who |
17 | | is subject in a foreign country or state, other |
18 | | than a state which requires mandatory unitary |
19 | | reporting, to a tax on or measured by net income |
20 | | with respect to such item; or |
21 | | (ii) any item of intangible expense or cost |
22 | | paid, accrued, or incurred, directly or |
23 | | indirectly, if the taxpayer can establish, based |
24 | | on a preponderance of the evidence, both of the |
25 | | following: |
26 | | (a) the person during the same taxable |
|
| | SB2017 Enrolled | - 626 - | LRB102 16155 CPF 22006 b |
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|
1 | | year paid, accrued, or incurred, the |
2 | | intangible expense or cost to a person that is |
3 | | not a related member, and |
4 | | (b) the transaction giving rise to the |
5 | | intangible expense or cost between the |
6 | | taxpayer and the person did not have as a |
7 | | principal purpose the avoidance of Illinois |
8 | | income tax, and is paid pursuant to a contract |
9 | | or agreement that reflects arm's-length terms; |
10 | | or |
11 | | (iii) any item of intangible expense or cost |
12 | | paid, accrued, or incurred, directly or |
13 | | indirectly, from a transaction with a person if |
14 | | the taxpayer establishes by clear and convincing |
15 | | evidence, that the adjustments are unreasonable; |
16 | | or if the taxpayer and the Director agree in |
17 | | writing to the application or use of an |
18 | | alternative method of apportionment under Section |
19 | | 304(f);
|
20 | | Nothing in this subsection shall preclude the |
21 | | Director from making any other adjustment |
22 | | otherwise allowed under Section 404 of this Act |
23 | | for any tax year beginning after the effective |
24 | | date of this amendment provided such adjustment is |
25 | | made pursuant to regulation adopted by the |
26 | | Department and such regulations provide methods |
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| | SB2017 Enrolled | - 627 - | LRB102 16155 CPF 22006 b |
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1 | | and standards by which the Department will utilize |
2 | | its authority under Section 404 of this Act;
|
3 | | (E-14) For taxable years ending on or after |
4 | | December 31, 2008, an amount equal to the amount of |
5 | | insurance premium expenses and costs otherwise allowed |
6 | | as a deduction in computing base income, and that were |
7 | | paid, accrued, or incurred, directly or indirectly, to |
8 | | a person who would be a member of the same unitary |
9 | | business group but for the fact that the person is |
10 | | prohibited under Section 1501(a)(27) from being |
11 | | included in the unitary business group because he or |
12 | | she is ordinarily required to apportion business |
13 | | income under different subsections of Section 304. The |
14 | | addition modification required by this subparagraph |
15 | | shall be reduced to the extent that dividends were |
16 | | included in base income of the unitary group for the |
17 | | same taxable year and received by the taxpayer or by a |
18 | | member of the taxpayer's unitary business group |
19 | | (including amounts included in gross income under |
20 | | Sections 951 through 964 of the Internal Revenue Code |
21 | | and amounts included in gross income under Section 78 |
22 | | of the Internal Revenue Code) with respect to the |
23 | | stock of the same person to whom the premiums and costs |
24 | | were directly or indirectly paid, incurred, or |
25 | | accrued. The preceding sentence does not apply to the |
26 | | extent that the same dividends caused a reduction to |
|
| | SB2017 Enrolled | - 628 - | LRB102 16155 CPF 22006 b |
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1 | | the addition modification required under Section |
2 | | 203(b)(2)(E-12) or Section 203(b)(2)(E-13) of this |
3 | | Act;
|
4 | | (E-15) For taxable years beginning after December |
5 | | 31, 2008, any deduction for dividends paid by a |
6 | | captive real estate investment trust that is allowed |
7 | | to a real estate investment trust under Section |
8 | | 857(b)(2)(B) of the Internal Revenue Code for |
9 | | dividends paid; |
10 | | (E-16) An amount equal to the credit allowable to |
11 | | the taxpayer under Section 218(a) of this Act, |
12 | | determined without regard to Section 218(c) of this |
13 | | Act; |
14 | | (E-17) For taxable years ending on or after |
15 | | December 31, 2017, an amount equal to the deduction |
16 | | allowed under Section 199 of the Internal Revenue Code |
17 | | for the taxable year; |
18 | | (E-18) for taxable years beginning after December |
19 | | 31, 2018, an amount equal to the deduction allowed |
20 | | under Section 250(a)(1)(A) of the Internal Revenue |
21 | | Code for the taxable year ; . |
22 | | (E-19) for taxable years ending on or after June |
23 | | 30, 2021, an amount equal to the deduction allowed |
24 | | under Section 250(a)(1)(B)(i) of the Internal Revenue |
25 | | Code for the taxable year; |
26 | | (E-20) for taxable years ending on or after June |
|
| | SB2017 Enrolled | - 629 - | LRB102 16155 CPF 22006 b |
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1 | | 30, 2021, an amount equal to the deduction allowed |
2 | | under Sections 243(e) and 245A(a) of the Internal |
3 | | Revenue Code for the taxable year. |
4 | | and by deducting from the total so obtained the sum of the |
5 | | following
amounts: |
6 | | (F) An amount equal to the amount of any tax |
7 | | imposed by this Act
which was refunded to the taxpayer |
8 | | and included in such total for the
taxable year; |
9 | | (G) An amount equal to any amount included in such |
10 | | total under
Section 78 of the Internal Revenue Code; |
11 | | (H) In the case of a regulated investment company, |
12 | | an amount equal
to the amount of exempt interest |
13 | | dividends as defined in subsection (b)(5) of Section |
14 | | 852 of the Internal Revenue Code, paid to shareholders
|
15 | | for the taxable year; |
16 | | (I) With the exception of any amounts subtracted |
17 | | under subparagraph
(J),
an amount equal to the sum of |
18 | | all amounts disallowed as
deductions by (i) Sections |
19 | | 171(a)(2) , and 265(a)(2) and amounts disallowed as
|
20 | | interest expense by Section 291(a)(3) of the Internal |
21 | | Revenue Code, and all amounts of expenses allocable to |
22 | | interest and
disallowed as deductions by Section |
23 | | 265(a)(1) of the Internal Revenue Code;
and (ii) for |
24 | | taxable years
ending on or after August 13, 1999, |
25 | | Sections
171(a)(2), 265,
280C, 291(a)(3), and |
26 | | 832(b)(5)(B)(i) of the Internal Revenue Code, plus, |
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| | SB2017 Enrolled | - 630 - | LRB102 16155 CPF 22006 b |
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1 | | for tax years ending on or after December 31, 2011, |
2 | | amounts disallowed as deductions by Section 45G(e)(3) |
3 | | of the Internal Revenue Code and, for taxable years |
4 | | ending on or after December 31, 2008, any amount |
5 | | included in gross income under Section 87 of the |
6 | | Internal Revenue Code and the policyholders' share of |
7 | | tax-exempt interest of a life insurance company under |
8 | | Section 807(a)(2)(B) of the Internal Revenue Code (in |
9 | | the case of a life insurance company with gross income |
10 | | from a decrease in reserves for the tax year) or |
11 | | Section 807(b)(1)(B) of the Internal Revenue Code (in |
12 | | the case of a life insurance company allowed a |
13 | | deduction for an increase in reserves for the tax |
14 | | year); the
provisions of this
subparagraph are exempt |
15 | | from the provisions of Section 250; |
16 | | (J) An amount equal to all amounts included in |
17 | | such total which are
exempt from taxation by this |
18 | | State either by reason of its statutes or
Constitution
|
19 | | or by reason of the Constitution, treaties or statutes |
20 | | of the United States;
provided that, in the case of any |
21 | | statute of this State that exempts income
derived from |
22 | | bonds or other obligations from the tax imposed under |
23 | | this Act,
the amount exempted shall be the interest |
24 | | net of bond premium amortization; |
25 | | (K) An amount equal to those dividends included in |
26 | | such total
which were paid by a corporation which |
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| | SB2017 Enrolled | - 631 - | LRB102 16155 CPF 22006 b |
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1 | | conducts
business operations in a River Edge |
2 | | Redevelopment Zone or zones created under the River |
3 | | Edge Redevelopment Zone Act and conducts substantially |
4 | | all of its
operations in a River Edge Redevelopment |
5 | | Zone or zones. This subparagraph (K) is exempt from |
6 | | the provisions of Section 250; |
7 | | (L) An amount equal to those dividends included in |
8 | | such total that
were paid by a corporation that |
9 | | conducts business operations in a federally
designated |
10 | | Foreign Trade Zone or Sub-Zone and that is designated |
11 | | a High Impact
Business located in Illinois; provided |
12 | | that dividends eligible for the
deduction provided in |
13 | | subparagraph (K) of paragraph 2 of this subsection
|
14 | | shall not be eligible for the deduction provided under |
15 | | this subparagraph
(L); |
16 | | (M) For any taxpayer that is a financial |
17 | | organization within the meaning
of Section 304(c) of |
18 | | this Act, an amount included in such total as interest
|
19 | | income from a loan or loans made by such taxpayer to a |
20 | | borrower, to the extent
that such a loan is secured by |
21 | | property which is eligible for the River Edge |
22 | | Redevelopment Zone Investment Credit. To determine the |
23 | | portion of a loan or loans that is
secured by property |
24 | | eligible for a Section 201(f) investment
credit to the |
25 | | borrower, the entire principal amount of the loan or |
26 | | loans
between the taxpayer and the borrower should be |
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| | SB2017 Enrolled | - 632 - | LRB102 16155 CPF 22006 b |
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|
1 | | divided into the basis of the
Section 201(f) |
2 | | investment credit property which secures the
loan or |
3 | | loans, using for this purpose the original basis of |
4 | | such property on
the date that it was placed in service |
5 | | in the River Edge Redevelopment Zone. The subtraction |
6 | | modification available to the taxpayer in any
year |
7 | | under this subsection shall be that portion of the |
8 | | total interest paid
by the borrower with respect to |
9 | | such loan attributable to the eligible
property as |
10 | | calculated under the previous sentence. This |
11 | | subparagraph (M) is exempt from the provisions of |
12 | | Section 250; |
13 | | (M-1) For any taxpayer that is a financial |
14 | | organization within the
meaning of Section 304(c) of |
15 | | this Act, an amount included in such total as
interest |
16 | | income from a loan or loans made by such taxpayer to a |
17 | | borrower,
to the extent that such a loan is secured by |
18 | | property which is eligible for
the High Impact |
19 | | Business Investment Credit. To determine the portion |
20 | | of a
loan or loans that is secured by property eligible |
21 | | for a Section 201(h) investment credit to the |
22 | | borrower, the entire principal amount of
the loan or |
23 | | loans between the taxpayer and the borrower should be |
24 | | divided into
the basis of the Section 201(h) |
25 | | investment credit property which
secures the loan or |
26 | | loans, using for this purpose the original basis of |
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| | SB2017 Enrolled | - 633 - | LRB102 16155 CPF 22006 b |
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1 | | such
property on the date that it was placed in service |
2 | | in a federally designated
Foreign Trade Zone or |
3 | | Sub-Zone located in Illinois. No taxpayer that is
|
4 | | eligible for the deduction provided in subparagraph |
5 | | (M) of paragraph (2) of
this subsection shall be |
6 | | eligible for the deduction provided under this
|
7 | | subparagraph (M-1). The subtraction modification |
8 | | available to taxpayers in
any year under this |
9 | | subsection shall be that portion of the total interest
|
10 | | paid by the borrower with respect to such loan |
11 | | attributable to the eligible
property as calculated |
12 | | under the previous sentence; |
13 | | (N) Two times any contribution made during the |
14 | | taxable year to a
designated zone organization to the |
15 | | extent that the contribution (i)
qualifies as a |
16 | | charitable contribution under subsection (c) of |
17 | | Section 170
of the Internal Revenue Code and (ii) |
18 | | must, by its terms, be used for a
project approved by |
19 | | the Department of Commerce and Economic Opportunity |
20 | | under Section 11 of the Illinois Enterprise Zone Act |
21 | | or under Section 10-10 of the River Edge Redevelopment |
22 | | Zone Act. This subparagraph (N) is exempt from the |
23 | | provisions of Section 250; |
24 | | (O) An amount equal to: (i) 85% for taxable years |
25 | | ending on or before
December 31, 1992, or, a |
26 | | percentage equal to the percentage allowable under
|
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| | SB2017 Enrolled | - 634 - | LRB102 16155 CPF 22006 b |
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|
1 | | Section 243(a)(1) of the Internal Revenue Code of 1986 |
2 | | for taxable years ending
after December 31, 1992, of |
3 | | the amount by which dividends included in taxable
|
4 | | income and received from a corporation that is not |
5 | | created or organized under
the laws of the United |
6 | | States or any state or political subdivision thereof,
|
7 | | including, for taxable years ending on or after |
8 | | December 31, 1988, dividends
received or deemed |
9 | | received or paid or deemed paid under Sections 951 |
10 | | through
965 of the Internal Revenue Code, exceed the |
11 | | amount of the modification
provided under subparagraph |
12 | | (G) of paragraph (2) of this subsection (b) which
is |
13 | | related to such dividends, and including, for taxable |
14 | | years ending on or after December 31, 2008, dividends |
15 | | received from a captive real estate investment trust; |
16 | | plus (ii) 100% of the amount by which dividends,
|
17 | | included in taxable income and received, including, |
18 | | for taxable years ending on
or after December 31, |
19 | | 1988, dividends received or deemed received or paid or
|
20 | | deemed paid under Sections 951 through 964 of the |
21 | | Internal Revenue Code and including, for taxable years |
22 | | ending on or after December 31, 2008, dividends |
23 | | received from a captive real estate investment trust, |
24 | | from
any such corporation specified in clause (i) that |
25 | | would but for the provisions
of Section 1504(b)(3) of |
26 | | the Internal Revenue Code be treated as a member of
the |
|
| | SB2017 Enrolled | - 635 - | LRB102 16155 CPF 22006 b |
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|
1 | | affiliated group which includes the dividend |
2 | | recipient, exceed the amount
of the modification |
3 | | provided under subparagraph (G) of paragraph (2) of |
4 | | this
subsection (b) which is related to such |
5 | | dividends. For taxable years ending on or after June |
6 | | 30, 2021, (i) for purposes of this subparagraph, the |
7 | | term "dividend" does not include any amount treated as |
8 | | a dividend under Section 1248 of the Internal Revenue |
9 | | Code, and (ii) this subparagraph shall not apply to |
10 | | dividends for which a deduction is allowed under |
11 | | Section 245(a) of the Internal Revenue Code. This |
12 | | subparagraph (O) is exempt from the provisions of |
13 | | Section 250 of this Act; |
14 | | (P) An amount equal to any contribution made to a |
15 | | job training project
established pursuant to the Tax |
16 | | Increment Allocation Redevelopment Act; |
17 | | (Q) An amount equal to the amount of the deduction |
18 | | used to compute the
federal income tax credit for |
19 | | restoration of substantial amounts held under
claim of |
20 | | right for the taxable year pursuant to Section 1341 of |
21 | | the
Internal Revenue Code; |
22 | | (R) On and after July 20, 1999, in the case of an |
23 | | attorney-in-fact with respect to whom an
interinsurer |
24 | | or a reciprocal insurer has made the election under |
25 | | Section 835 of
the Internal Revenue Code, 26 U.S.C. |
26 | | 835, an amount equal to the excess, if
any, of the |
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| | SB2017 Enrolled | - 636 - | LRB102 16155 CPF 22006 b |
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|
1 | | amounts paid or incurred by that interinsurer or |
2 | | reciprocal insurer
in the taxable year to the |
3 | | attorney-in-fact over the deduction allowed to that
|
4 | | interinsurer or reciprocal insurer with respect to the |
5 | | attorney-in-fact under
Section 835(b) of the Internal |
6 | | Revenue Code for the taxable year; the provisions of |
7 | | this subparagraph are exempt from the provisions of |
8 | | Section 250; |
9 | | (S) For taxable years ending on or after December |
10 | | 31, 1997, in the
case of a Subchapter
S corporation, an |
11 | | amount equal to all amounts of income allocable to a
|
12 | | shareholder subject to the Personal Property Tax |
13 | | Replacement Income Tax imposed
by subsections (c) and |
14 | | (d) of Section 201 of this Act, including amounts
|
15 | | allocable to organizations exempt from federal income |
16 | | tax by reason of Section
501(a) of the Internal |
17 | | Revenue Code. This subparagraph (S) is exempt from
the |
18 | | provisions of Section 250; |
19 | | (T) For taxable years 2001 and thereafter, for the |
20 | | taxable year in
which the bonus depreciation deduction
|
21 | | is taken on the taxpayer's federal income tax return |
22 | | under
subsection (k) of Section 168 of the Internal |
23 | | Revenue Code and for each
applicable taxable year |
24 | | thereafter, an amount equal to "x", where: |
25 | | (1) "y" equals the amount of the depreciation |
26 | | deduction taken for the
taxable year
on the |
|
| | SB2017 Enrolled | - 637 - | LRB102 16155 CPF 22006 b |
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|
1 | | taxpayer's federal income tax return on property |
2 | | for which the bonus
depreciation deduction
was |
3 | | taken in any year under subsection (k) of Section |
4 | | 168 of the Internal
Revenue Code, but not |
5 | | including the bonus depreciation deduction; |
6 | | (2) for taxable years ending on or before |
7 | | December 31, 2005, "x" equals "y" multiplied by 30 |
8 | | and then divided by 70 (or "y"
multiplied by |
9 | | 0.429); and |
10 | | (3) for taxable years ending after December |
11 | | 31, 2005: |
12 | | (i) for property on which a bonus |
13 | | depreciation deduction of 30% of the adjusted |
14 | | basis was taken, "x" equals "y" multiplied by |
15 | | 30 and then divided by 70 (or "y"
multiplied |
16 | | by 0.429); and |
17 | | (ii) for property on which a bonus |
18 | | depreciation deduction of 50% of the adjusted |
19 | | basis was taken, "x" equals "y" multiplied by |
20 | | 1.0 ; . |
21 | | (iii) for property on which a bonus |
22 | | depreciation deduction of 100% of the adjusted |
23 | | basis was taken in a taxable year ending on or |
24 | | after December 31, 2021, "x" equals the |
25 | | depreciation deduction that would be allowed |
26 | | on that property if the taxpayer had made the |
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| | SB2017 Enrolled | - 638 - | LRB102 16155 CPF 22006 b |
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1 | | election under Section 168(k)(7) of the |
2 | | Internal Revenue Code to not claim bonus |
3 | | deprecation on that property; and |
4 | | (iv) for property on which a bonus |
5 | | depreciation deduction of a percentage other |
6 | | than 30%, 50% or 100% of the adjusted basis |
7 | | was taken in a taxable year ending on or after |
8 | | December 31, 2021, "x" equals "y" multiplied |
9 | | by 100 times the percentage bonus depreciation |
10 | | on the property (that is, 100(bonus%)) and |
11 | | then divided by 100 times 1 minus the |
12 | | percentage bonus depreciation on the property |
13 | | (that is, 100(1–bonus%)). |
14 | | The aggregate amount deducted under this |
15 | | subparagraph in all taxable
years for any one piece of |
16 | | property may not exceed the amount of the bonus
|
17 | | depreciation deduction
taken on that property on the |
18 | | taxpayer's federal income tax return under
subsection |
19 | | (k) of Section 168 of the Internal Revenue Code. This |
20 | | subparagraph (T) is exempt from the provisions of |
21 | | Section 250; |
22 | | (U) If the taxpayer sells, transfers, abandons, or |
23 | | otherwise disposes of
property for which the taxpayer |
24 | | was required in any taxable year to make an
addition |
25 | | modification under subparagraph (E-10), then an amount |
26 | | equal to that
addition modification. |
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| | SB2017 Enrolled | - 639 - | LRB102 16155 CPF 22006 b |
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1 | | If the taxpayer continues to own property through |
2 | | the last day of the last tax year for which a |
3 | | subtraction is allowed with respect to that property |
4 | | under subparagraph (T) the taxpayer may claim a |
5 | | depreciation deduction for federal income tax purposes |
6 | | and for which the taxpayer was required in any taxable |
7 | | year to make an addition modification under |
8 | | subparagraph (E-10), then an amount equal to that |
9 | | addition modification.
|
10 | | The taxpayer is allowed to take the deduction |
11 | | under this subparagraph
only once with respect to any |
12 | | one piece of property. |
13 | | This subparagraph (U) is exempt from the |
14 | | provisions of Section 250; |
15 | | (V) The amount of: (i) any interest income (net of |
16 | | the deductions allocable thereto) taken into account |
17 | | for the taxable year with respect to a transaction |
18 | | with a taxpayer that is required to make an addition |
19 | | modification with respect to such transaction under |
20 | | Section 203(a)(2)(D-17), 203(b)(2)(E-12), |
21 | | 203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed |
22 | | the amount of such addition modification,
(ii) any |
23 | | income from intangible property (net of the deductions |
24 | | allocable thereto) taken into account for the taxable |
25 | | year with respect to a transaction with a taxpayer |
26 | | that is required to make an addition modification with |
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| | SB2017 Enrolled | - 640 - | LRB102 16155 CPF 22006 b |
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|
1 | | respect to such transaction under Section |
2 | | 203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or |
3 | | 203(d)(2)(D-8), but not to exceed the amount of such |
4 | | addition modification, and (iii) any insurance premium |
5 | | income (net of deductions allocable thereto) taken |
6 | | into account for the taxable year with respect to a |
7 | | transaction with a taxpayer that is required to make |
8 | | an addition modification with respect to such |
9 | | transaction under Section 203(a)(2)(D-19), Section |
10 | | 203(b)(2)(E-14), Section 203(c)(2)(G-14), or Section |
11 | | 203(d)(2)(D-9), but not to exceed the amount of that |
12 | | addition modification. This subparagraph (V) is exempt |
13 | | from the provisions of Section 250;
|
14 | | (W) An amount equal to the interest income taken |
15 | | into account for the taxable year (net of the |
16 | | deductions allocable thereto) with respect to |
17 | | transactions with (i) a foreign person who would be a |
18 | | member of the taxpayer's unitary business group but |
19 | | for the fact that the foreign person's business |
20 | | activity outside the United States is 80% or more of |
21 | | that person's total business activity and (ii) for |
22 | | taxable years ending on or after December 31, 2008, to |
23 | | a person who would be a member of the same unitary |
24 | | business group but for the fact that the person is |
25 | | prohibited under Section 1501(a)(27) from being |
26 | | included in the unitary business group because he or |
|
| | SB2017 Enrolled | - 641 - | LRB102 16155 CPF 22006 b |
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|
1 | | she is ordinarily required to apportion business |
2 | | income under different subsections of Section 304, but |
3 | | not to exceed the addition modification required to be |
4 | | made for the same taxable year under Section |
5 | | 203(b)(2)(E-12) for interest paid, accrued, or |
6 | | incurred, directly or indirectly, to the same person. |
7 | | This subparagraph (W) is exempt from the provisions of |
8 | | Section 250;
|
9 | | (X) An amount equal to the income from intangible |
10 | | property taken into account for the taxable year (net |
11 | | of the deductions allocable thereto) with respect to |
12 | | transactions with (i) a foreign person who would be a |
13 | | member of the taxpayer's unitary business group but |
14 | | for the fact that the foreign person's business |
15 | | activity outside the United States is 80% or more of |
16 | | that person's total business activity and (ii) for |
17 | | taxable years ending on or after December 31, 2008, to |
18 | | a person who would be a member of the same unitary |
19 | | business group but for the fact that the person is |
20 | | prohibited under Section 1501(a)(27) from being |
21 | | included in the unitary business group because he or |
22 | | she is ordinarily required to apportion business |
23 | | income under different subsections of Section 304, but |
24 | | not to exceed the addition modification required to be |
25 | | made for the same taxable year under Section |
26 | | 203(b)(2)(E-13) for intangible expenses and costs |
|
| | SB2017 Enrolled | - 642 - | LRB102 16155 CPF 22006 b |
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1 | | paid, accrued, or incurred, directly or indirectly, to |
2 | | the same foreign person. This subparagraph (X) is |
3 | | exempt from the provisions of Section 250;
|
4 | | (Y) For taxable years ending on or after December |
5 | | 31, 2011, in the case of a taxpayer who was required to |
6 | | add back any insurance premiums under Section |
7 | | 203(b)(2)(E-14), such taxpayer may elect to subtract |
8 | | that part of a reimbursement received from the |
9 | | insurance company equal to the amount of the expense |
10 | | or loss (including expenses incurred by the insurance |
11 | | company) that would have been taken into account as a |
12 | | deduction for federal income tax purposes if the |
13 | | expense or loss had been uninsured. If a taxpayer |
14 | | makes the election provided for by this subparagraph |
15 | | (Y), the insurer to which the premiums were paid must |
16 | | add back to income the amount subtracted by the |
17 | | taxpayer pursuant to this subparagraph (Y). This |
18 | | subparagraph (Y) is exempt from the provisions of |
19 | | Section 250; and |
20 | | (Z) The difference between the nondeductible |
21 | | controlled foreign corporation dividends under Section |
22 | | 965(e)(3) of the Internal Revenue Code over the |
23 | | taxable income of the taxpayer, computed without |
24 | | regard to Section 965(e)(2)(A) of the Internal Revenue |
25 | | Code, and without regard to any net operating loss |
26 | | deduction. This subparagraph (Z) is exempt from the |
|
| | SB2017 Enrolled | - 643 - | LRB102 16155 CPF 22006 b |
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|
1 | | provisions of Section 250. |
2 | | (3) Special rule. For purposes of paragraph (2)(A), |
3 | | "gross income"
in the case of a life insurance company, |
4 | | for tax years ending on and after
December 31, 1994,
and |
5 | | prior to December 31, 2011, shall mean the gross |
6 | | investment income for the taxable year and, for tax years |
7 | | ending on or after December 31, 2011, shall mean all |
8 | | amounts included in life insurance gross income under |
9 | | Section 803(a)(3) of the Internal Revenue Code.
|
10 | | (c) Trusts and estates. |
11 | | (1) In general. In the case of a trust or estate, base |
12 | | income means
an amount equal to the taxpayer's taxable |
13 | | income for the taxable year as
modified by paragraph (2). |
14 | | (2) Modifications. Subject to the provisions of |
15 | | paragraph (3), the
taxable income referred to in paragraph |
16 | | (1) shall be modified by adding
thereto the sum of the |
17 | | following amounts: |
18 | | (A) An amount equal to all amounts paid or accrued |
19 | | to the taxpayer
as interest or dividends during the |
20 | | taxable year to the extent excluded
from gross income |
21 | | in the computation of taxable income; |
22 | | (B) In the case of (i) an estate, $600; (ii) a |
23 | | trust which, under
its governing instrument, is |
24 | | required to distribute all of its income
currently, |
25 | | $300; and (iii) any other trust, $100, but in each such |
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| | SB2017 Enrolled | - 644 - | LRB102 16155 CPF 22006 b |
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1 | | case,
only to the extent such amount was deducted in |
2 | | the computation of
taxable income; |
3 | | (C) An amount equal to the amount of tax imposed by |
4 | | this Act to the
extent deducted from gross income in |
5 | | the computation of taxable income
for the taxable |
6 | | year; |
7 | | (D) The amount of any net operating loss deduction |
8 | | taken in arriving at
taxable income, other than a net |
9 | | operating loss carried forward from a
taxable year |
10 | | ending prior to December 31, 1986; |
11 | | (E) For taxable years in which a net operating |
12 | | loss carryback or
carryforward from a taxable year |
13 | | ending prior to December 31, 1986 is an
element of |
14 | | taxable income under paragraph (1) of subsection (e) |
15 | | or subparagraph
(E) of paragraph (2) of subsection |
16 | | (e), the amount by which addition
modifications other |
17 | | than those provided by this subparagraph (E) exceeded
|
18 | | subtraction modifications in such taxable year, with |
19 | | the following limitations
applied in the order that |
20 | | they are listed: |
21 | | (i) the addition modification relating to the |
22 | | net operating loss
carried back or forward to the |
23 | | taxable year from any taxable year ending
prior to |
24 | | December 31, 1986 shall be reduced by the amount |
25 | | of addition
modification under this subparagraph |
26 | | (E) which related to that net
operating loss and |
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1 | | which was taken into account in calculating the |
2 | | base
income of an earlier taxable year, and |
3 | | (ii) the addition modification relating to the |
4 | | net operating loss
carried back or forward to the |
5 | | taxable year from any taxable year ending
prior to |
6 | | December 31, 1986 shall not exceed the amount of |
7 | | such carryback or
carryforward; |
8 | | For taxable years in which there is a net |
9 | | operating loss carryback or
carryforward from more |
10 | | than one other taxable year ending prior to December
|
11 | | 31, 1986, the addition modification provided in this |
12 | | subparagraph (E) shall
be the sum of the amounts |
13 | | computed independently under the preceding
provisions |
14 | | of this subparagraph (E) for each such taxable year; |
15 | | (F) For taxable years ending on or after January |
16 | | 1, 1989, an amount
equal to the tax deducted pursuant |
17 | | to Section 164 of the Internal Revenue
Code if the |
18 | | trust or estate is claiming the same tax for purposes |
19 | | of the
Illinois foreign tax credit under Section 601 |
20 | | of this Act; |
21 | | (G) An amount equal to the amount of the capital |
22 | | gain deduction
allowable under the Internal Revenue |
23 | | Code, to the extent deducted from
gross income in the |
24 | | computation of taxable income; |
25 | | (G-5) For taxable years ending after December 31, |
26 | | 1997, an
amount equal to any eligible remediation |
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1 | | costs that the trust or estate
deducted in computing |
2 | | adjusted gross income and for which the trust
or |
3 | | estate claims a credit under subsection (l) of Section |
4 | | 201; |
5 | | (G-10) For taxable years 2001 and thereafter, an |
6 | | amount equal to the
bonus depreciation deduction taken |
7 | | on the taxpayer's federal income tax return for the |
8 | | taxable
year under subsection (k) of Section 168 of |
9 | | the Internal Revenue Code; and |
10 | | (G-11) If the taxpayer sells, transfers, abandons, |
11 | | or otherwise disposes of property for which the |
12 | | taxpayer was required in any taxable year to
make an |
13 | | addition modification under subparagraph (G-10), then |
14 | | an amount equal
to the aggregate amount of the |
15 | | deductions taken in all taxable
years under |
16 | | subparagraph (R) with respect to that property. |
17 | | If the taxpayer continues to own property through |
18 | | the last day of the last tax year for which a |
19 | | subtraction is allowed with respect to that property |
20 | | under subparagraph (R) the taxpayer may claim a |
21 | | depreciation deduction for federal income tax purposes |
22 | | and for which the taxpayer was allowed in any taxable |
23 | | year to make a subtraction modification under |
24 | | subparagraph (R), then an amount equal to that |
25 | | subtraction modification.
|
26 | | The taxpayer is required to make the addition |
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1 | | modification under this
subparagraph
only once with |
2 | | respect to any one piece of property; |
3 | | (G-12) An amount equal to the amount otherwise |
4 | | allowed as a deduction in computing base income for |
5 | | interest paid, accrued, or incurred, directly or |
6 | | indirectly, (i) for taxable years ending on or after |
7 | | December 31, 2004, to a foreign person who would be a |
8 | | member of the same unitary business group but for the |
9 | | fact that the foreign person's business activity |
10 | | outside the United States is 80% or more of the foreign |
11 | | person's total business activity and (ii) for taxable |
12 | | years ending on or after December 31, 2008, to a person |
13 | | who would be a member of the same unitary business |
14 | | group but for the fact that the person is prohibited |
15 | | under Section 1501(a)(27) from being included in the |
16 | | unitary business group because he or she is ordinarily |
17 | | required to apportion business income under different |
18 | | subsections of Section 304. The addition modification |
19 | | required by this subparagraph shall be reduced to the |
20 | | extent that dividends were included in base income of |
21 | | the unitary group for the same taxable year and |
22 | | received by the taxpayer or by a member of the |
23 | | taxpayer's unitary business group (including amounts |
24 | | included in gross income pursuant to Sections 951 |
25 | | through 964 of the Internal Revenue Code and amounts |
26 | | included in gross income under Section 78 of the |
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1 | | Internal Revenue Code) with respect to the stock of |
2 | | the same person to whom the interest was paid, |
3 | | accrued, or incurred.
|
4 | | This paragraph shall not apply to the following:
|
5 | | (i) an item of interest paid, accrued, or |
6 | | incurred, directly or indirectly, to a person who |
7 | | is subject in a foreign country or state, other |
8 | | than a state which requires mandatory unitary |
9 | | reporting, to a tax on or measured by net income |
10 | | with respect to such interest; or |
11 | | (ii) an item of interest paid, accrued, or |
12 | | incurred, directly or indirectly, to a person if |
13 | | the taxpayer can establish, based on a |
14 | | preponderance of the evidence, both of the |
15 | | following: |
16 | | (a) the person, during the same taxable |
17 | | year, paid, accrued, or incurred, the interest |
18 | | to a person that is not a related member, and |
19 | | (b) the transaction giving rise to the |
20 | | interest expense between the taxpayer and the |
21 | | person did not have as a principal purpose the |
22 | | avoidance of Illinois income tax, and is paid |
23 | | pursuant to a contract or agreement that |
24 | | reflects an arm's-length interest rate and |
25 | | terms; or
|
26 | | (iii) the taxpayer can establish, based on |
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1 | | clear and convincing evidence, that the interest |
2 | | paid, accrued, or incurred relates to a contract |
3 | | or agreement entered into at arm's-length rates |
4 | | and terms and the principal purpose for the |
5 | | payment is not federal or Illinois tax avoidance; |
6 | | or
|
7 | | (iv) an item of interest paid, accrued, or |
8 | | incurred, directly or indirectly, to a person if |
9 | | the taxpayer establishes by clear and convincing |
10 | | evidence that the adjustments are unreasonable; or |
11 | | if the taxpayer and the Director agree in writing |
12 | | to the application or use of an alternative method |
13 | | of apportionment under Section 304(f).
|
14 | | Nothing in this subsection shall preclude the |
15 | | Director from making any other adjustment |
16 | | otherwise allowed under Section 404 of this Act |
17 | | for any tax year beginning after the effective |
18 | | date of this amendment provided such adjustment is |
19 | | made pursuant to regulation adopted by the |
20 | | Department and such regulations provide methods |
21 | | and standards by which the Department will utilize |
22 | | its authority under Section 404 of this Act;
|
23 | | (G-13) An amount equal to the amount of intangible |
24 | | expenses and costs otherwise allowed as a deduction in |
25 | | computing base income, and that were paid, accrued, or |
26 | | incurred, directly or indirectly, (i) for taxable |
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1 | | years ending on or after December 31, 2004, to a |
2 | | foreign person who would be a member of the same |
3 | | unitary business group but for the fact that the |
4 | | foreign person's business activity outside the United |
5 | | States is 80% or more of that person's total business |
6 | | activity and (ii) for taxable years ending on or after |
7 | | December 31, 2008, to a person who would be a member of |
8 | | the same unitary business group but for the fact that |
9 | | the person is prohibited under Section 1501(a)(27) |
10 | | from being included in the unitary business group |
11 | | because he or she is ordinarily required to apportion |
12 | | business income under different subsections of Section |
13 | | 304. The addition modification required by this |
14 | | subparagraph shall be reduced to the extent that |
15 | | dividends were included in base income of the unitary |
16 | | group for the same taxable year and received by the |
17 | | taxpayer or by a member of the taxpayer's unitary |
18 | | business group (including amounts included in gross |
19 | | income pursuant to Sections 951 through 964 of the |
20 | | Internal Revenue Code and amounts included in gross |
21 | | income under Section 78 of the Internal Revenue Code) |
22 | | with respect to the stock of the same person to whom |
23 | | the intangible expenses and costs were directly or |
24 | | indirectly paid, incurred, or accrued. The preceding |
25 | | sentence shall not apply to the extent that the same |
26 | | dividends caused a reduction to the addition |
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1 | | modification required under Section 203(c)(2)(G-12) of |
2 | | this Act. As used in this subparagraph, the term |
3 | | "intangible expenses and costs" includes: (1) |
4 | | expenses, losses, and costs for or related to the |
5 | | direct or indirect acquisition, use, maintenance or |
6 | | management, ownership, sale, exchange, or any other |
7 | | disposition of intangible property; (2) losses |
8 | | incurred, directly or indirectly, from factoring |
9 | | transactions or discounting transactions; (3) royalty, |
10 | | patent, technical, and copyright fees; (4) licensing |
11 | | fees; and (5) other similar expenses and costs. For |
12 | | purposes of this subparagraph, "intangible property" |
13 | | includes patents, patent applications, trade names, |
14 | | trademarks, service marks, copyrights, mask works, |
15 | | trade secrets, and similar types of intangible assets. |
16 | | This paragraph shall not apply to the following: |
17 | | (i) any item of intangible expenses or costs |
18 | | paid, accrued, or incurred, directly or |
19 | | indirectly, from a transaction with a person who |
20 | | is subject in a foreign country or state, other |
21 | | than a state which requires mandatory unitary |
22 | | reporting, to a tax on or measured by net income |
23 | | with respect to such item; or |
24 | | (ii) any item of intangible expense or cost |
25 | | paid, accrued, or incurred, directly or |
26 | | indirectly, if the taxpayer can establish, based |
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1 | | on a preponderance of the evidence, both of the |
2 | | following: |
3 | | (a) the person during the same taxable |
4 | | year paid, accrued, or incurred, the |
5 | | intangible expense or cost to a person that is |
6 | | not a related member, and |
7 | | (b) the transaction giving rise to the |
8 | | intangible expense or cost between the |
9 | | taxpayer and the person did not have as a |
10 | | principal purpose the avoidance of Illinois |
11 | | income tax, and is paid pursuant to a contract |
12 | | or agreement that reflects arm's-length terms; |
13 | | or |
14 | | (iii) any item of intangible expense or cost |
15 | | paid, accrued, or incurred, directly or |
16 | | indirectly, from a transaction with a person if |
17 | | the taxpayer establishes by clear and convincing |
18 | | evidence, that the adjustments are unreasonable; |
19 | | or if the taxpayer and the Director agree in |
20 | | writing to the application or use of an |
21 | | alternative method of apportionment under Section |
22 | | 304(f);
|
23 | | Nothing in this subsection shall preclude the |
24 | | Director from making any other adjustment |
25 | | otherwise allowed under Section 404 of this Act |
26 | | for any tax year beginning after the effective |
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1 | | date of this amendment provided such adjustment is |
2 | | made pursuant to regulation adopted by the |
3 | | Department and such regulations provide methods |
4 | | and standards by which the Department will utilize |
5 | | its authority under Section 404 of this Act;
|
6 | | (G-14) For taxable years ending on or after |
7 | | December 31, 2008, an amount equal to the amount of |
8 | | insurance premium expenses and costs otherwise allowed |
9 | | as a deduction in computing base income, and that were |
10 | | paid, accrued, or incurred, directly or indirectly, to |
11 | | a person who would be a member of the same unitary |
12 | | business group but for the fact that the person is |
13 | | prohibited under Section 1501(a)(27) from being |
14 | | included in the unitary business group because he or |
15 | | she is ordinarily required to apportion business |
16 | | income under different subsections of Section 304. The |
17 | | addition modification required by this subparagraph |
18 | | shall be reduced to the extent that dividends were |
19 | | included in base income of the unitary group for the |
20 | | same taxable year and received by the taxpayer or by a |
21 | | member of the taxpayer's unitary business group |
22 | | (including amounts included in gross income under |
23 | | Sections 951 through 964 of the Internal Revenue Code |
24 | | and amounts included in gross income under Section 78 |
25 | | of the Internal Revenue Code) with respect to the |
26 | | stock of the same person to whom the premiums and costs |
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1 | | were directly or indirectly paid, incurred, or |
2 | | accrued. The preceding sentence does not apply to the |
3 | | extent that the same dividends caused a reduction to |
4 | | the addition modification required under Section |
5 | | 203(c)(2)(G-12) or Section 203(c)(2)(G-13) of this |
6 | | Act; |
7 | | (G-15) An amount equal to the credit allowable to |
8 | | the taxpayer under Section 218(a) of this Act, |
9 | | determined without regard to Section 218(c) of this |
10 | | Act; |
11 | | (G-16) For taxable years ending on or after |
12 | | December 31, 2017, an amount equal to the deduction |
13 | | allowed under Section 199 of the Internal Revenue Code |
14 | | for the taxable year; |
15 | | and by deducting from the total so obtained the sum of the |
16 | | following
amounts: |
17 | | (H) An amount equal to all amounts included in |
18 | | such total pursuant
to the provisions of Sections |
19 | | 402(a), 402(c), 403(a), 403(b), 406(a), 407(a)
and 408 |
20 | | of the Internal Revenue Code or included in such total |
21 | | as
distributions under the provisions of any |
22 | | retirement or disability plan for
employees of any |
23 | | governmental agency or unit, or retirement payments to
|
24 | | retired partners, which payments are excluded in |
25 | | computing net earnings
from self employment by Section |
26 | | 1402 of the Internal Revenue Code and
regulations |
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1 | | adopted pursuant thereto; |
2 | | (I) The valuation limitation amount; |
3 | | (J) An amount equal to the amount of any tax |
4 | | imposed by this Act
which was refunded to the taxpayer |
5 | | and included in such total for the
taxable year; |
6 | | (K) An amount equal to all amounts included in |
7 | | taxable income as
modified by subparagraphs (A), (B), |
8 | | (C), (D), (E), (F) and (G) which
are exempt from |
9 | | taxation by this State either by reason of its |
10 | | statutes or
Constitution
or by reason of the |
11 | | Constitution, treaties or statutes of the United |
12 | | States;
provided that, in the case of any statute of |
13 | | this State that exempts income
derived from bonds or |
14 | | other obligations from the tax imposed under this Act,
|
15 | | the amount exempted shall be the interest net of bond |
16 | | premium amortization; |
17 | | (L) With the exception of any amounts subtracted |
18 | | under subparagraph
(K),
an amount equal to the sum of |
19 | | all amounts disallowed as
deductions by (i) Sections |
20 | | 171(a)(2) and 265(a)(2) of the Internal Revenue
Code, |
21 | | and all amounts of expenses allocable
to interest and |
22 | | disallowed as deductions by Section 265(a)(1) of the |
23 | | Internal
Revenue Code;
and (ii) for taxable years
|
24 | | ending on or after August 13, 1999, Sections
|
25 | | 171(a)(2), 265,
280C, and 832(b)(5)(B)(i) of the |
26 | | Internal Revenue Code, plus, (iii) for taxable years |
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| | SB2017 Enrolled | - 656 - | LRB102 16155 CPF 22006 b |
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1 | | ending on or after December 31, 2011, Section |
2 | | 45G(e)(3) of the Internal Revenue Code and, for |
3 | | taxable years ending on or after December 31, 2008, |
4 | | any amount included in gross income under Section 87 |
5 | | of the Internal Revenue Code; the provisions of this
|
6 | | subparagraph are exempt from the provisions of Section |
7 | | 250; |
8 | | (M) An amount equal to those dividends included in |
9 | | such total
which were paid by a corporation which |
10 | | conducts business operations in a River Edge |
11 | | Redevelopment Zone or zones created under the River |
12 | | Edge Redevelopment Zone Act and
conducts substantially |
13 | | all of its operations in a River Edge Redevelopment |
14 | | Zone or zones. This subparagraph (M) is exempt from |
15 | | the provisions of Section 250; |
16 | | (N) An amount equal to any contribution made to a |
17 | | job training
project established pursuant to the Tax |
18 | | Increment Allocation
Redevelopment Act; |
19 | | (O) An amount equal to those dividends included in |
20 | | such total
that were paid by a corporation that |
21 | | conducts business operations in a
federally designated |
22 | | Foreign Trade Zone or Sub-Zone and that is designated
|
23 | | a High Impact Business located in Illinois; provided |
24 | | that dividends eligible
for the deduction provided in |
25 | | subparagraph (M) of paragraph (2) of this
subsection |
26 | | shall not be eligible for the deduction provided under |
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1 | | this
subparagraph (O); |
2 | | (P) An amount equal to the amount of the deduction |
3 | | used to compute the
federal income tax credit for |
4 | | restoration of substantial amounts held under
claim of |
5 | | right for the taxable year pursuant to Section 1341 of |
6 | | the
Internal Revenue Code; |
7 | | (Q) For taxable year 1999 and thereafter, an |
8 | | amount equal to the
amount of any
(i) distributions, |
9 | | to the extent includible in gross income for
federal |
10 | | income tax purposes, made to the taxpayer because of
|
11 | | his or her status as a victim of
persecution for racial |
12 | | or religious reasons by Nazi Germany or any other Axis
|
13 | | regime or as an heir of the victim and (ii) items
of |
14 | | income, to the extent
includible in gross income for |
15 | | federal income tax purposes, attributable to,
derived |
16 | | from or in any way related to assets stolen from, |
17 | | hidden from, or
otherwise lost to a victim of
|
18 | | persecution for racial or religious reasons by Nazi
|
19 | | Germany or any other Axis regime
immediately prior to, |
20 | | during, and immediately after World War II, including,
|
21 | | but
not limited to, interest on the proceeds |
22 | | receivable as insurance
under policies issued to a |
23 | | victim of persecution for racial or religious
reasons |
24 | | by Nazi Germany or any other Axis regime by European |
25 | | insurance
companies
immediately prior to and during |
26 | | World War II;
provided, however, this subtraction from |
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1 | | federal adjusted gross income does not
apply to assets |
2 | | acquired with such assets or with the proceeds from |
3 | | the sale of
such assets; provided, further, this |
4 | | paragraph shall only apply to a taxpayer
who was the |
5 | | first recipient of such assets after their recovery |
6 | | and who is a
victim of
persecution for racial or |
7 | | religious reasons
by Nazi Germany or any other Axis |
8 | | regime or as an heir of the victim. The
amount of and |
9 | | the eligibility for any public assistance, benefit, or
|
10 | | similar entitlement is not affected by the inclusion |
11 | | of items (i) and (ii) of
this paragraph in gross income |
12 | | for federal income tax purposes.
This paragraph is |
13 | | exempt from the provisions of Section 250; |
14 | | (R) For taxable years 2001 and thereafter, for the |
15 | | taxable year in
which the bonus depreciation deduction
|
16 | | is taken on the taxpayer's federal income tax return |
17 | | under
subsection (k) of Section 168 of the Internal |
18 | | Revenue Code and for each
applicable taxable year |
19 | | thereafter, an amount equal to "x", where: |
20 | | (1) "y" equals the amount of the depreciation |
21 | | deduction taken for the
taxable year
on the |
22 | | taxpayer's federal income tax return on property |
23 | | for which the bonus
depreciation deduction
was |
24 | | taken in any year under subsection (k) of Section |
25 | | 168 of the Internal
Revenue Code, but not |
26 | | including the bonus depreciation deduction; |
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| | SB2017 Enrolled | - 659 - | LRB102 16155 CPF 22006 b |
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1 | | (2) for taxable years ending on or before |
2 | | December 31, 2005, "x" equals "y" multiplied by 30 |
3 | | and then divided by 70 (or "y"
multiplied by |
4 | | 0.429); and |
5 | | (3) for taxable years ending after December |
6 | | 31, 2005: |
7 | | (i) for property on which a bonus |
8 | | depreciation deduction of 30% of the adjusted |
9 | | basis was taken, "x" equals "y" multiplied by |
10 | | 30 and then divided by 70 (or "y"
multiplied |
11 | | by 0.429); and |
12 | | (ii) for property on which a bonus |
13 | | depreciation deduction of 50% of the adjusted |
14 | | basis was taken, "x" equals "y" multiplied by |
15 | | 1.0 ; . |
16 | | (iii) for property on which a bonus |
17 | | depreciation deduction of 100% of the adjusted |
18 | | basis was taken in a taxable year ending on or |
19 | | after December 31, 2021, "x" equals the |
20 | | depreciation deduction that would be allowed |
21 | | on that property if the taxpayer had made the |
22 | | election under Section 168(k)(7) of the |
23 | | Internal Revenue Code to not claim bonus |
24 | | deprecation on that property; and |
25 | | (iv) for property on which a bonus |
26 | | depreciation deduction of a percentage other |
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| | SB2017 Enrolled | - 660 - | LRB102 16155 CPF 22006 b |
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1 | | than 30%, 50% or 100% of the adjusted basis |
2 | | was taken in a taxable year ending on or after |
3 | | December 31, 2021, "x" equals "y" multiplied |
4 | | by 100 times the percentage bonus depreciation |
5 | | on the property (that is, 100(bonus%)) and |
6 | | then divided by 100 times 1 minus the |
7 | | percentage bonus depreciation on the property |
8 | | (that is, 100(1–bonus%)). |
9 | | The aggregate amount deducted under this |
10 | | subparagraph in all taxable
years for any one piece of |
11 | | property may not exceed the amount of the bonus
|
12 | | depreciation deduction
taken on that property on the |
13 | | taxpayer's federal income tax return under
subsection |
14 | | (k) of Section 168 of the Internal Revenue Code. This |
15 | | subparagraph (R) is exempt from the provisions of |
16 | | Section 250; |
17 | | (S) If the taxpayer sells, transfers, abandons, or |
18 | | otherwise disposes of
property for which the taxpayer |
19 | | was required in any taxable year to make an
addition |
20 | | modification under subparagraph (G-10), then an amount |
21 | | equal to that
addition modification. |
22 | | If the taxpayer continues to own property through |
23 | | the last day of the last tax year for which a |
24 | | subtraction is allowed with respect to that property |
25 | | under subparagraph (R) the taxpayer may claim a |
26 | | depreciation deduction for federal income tax purposes |
|
| | SB2017 Enrolled | - 661 - | LRB102 16155 CPF 22006 b |
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|
1 | | and for which the taxpayer was required in any taxable |
2 | | year to make an addition modification under |
3 | | subparagraph (G-10), then an amount equal to that |
4 | | addition modification.
|
5 | | The taxpayer is allowed to take the deduction |
6 | | under this subparagraph
only once with respect to any |
7 | | one piece of property. |
8 | | This subparagraph (S) is exempt from the |
9 | | provisions of Section 250; |
10 | | (T) The amount of (i) any interest income (net of |
11 | | the deductions allocable thereto) taken into account |
12 | | for the taxable year with respect to a transaction |
13 | | with a taxpayer that is required to make an addition |
14 | | modification with respect to such transaction under |
15 | | Section 203(a)(2)(D-17), 203(b)(2)(E-12), |
16 | | 203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed |
17 | | the amount of such addition modification and
(ii) any |
18 | | income from intangible property (net of the deductions |
19 | | allocable thereto) taken into account for the taxable |
20 | | year with respect to a transaction with a taxpayer |
21 | | that is required to make an addition modification with |
22 | | respect to such transaction under Section |
23 | | 203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or |
24 | | 203(d)(2)(D-8), but not to exceed the amount of such |
25 | | addition modification. This subparagraph (T) is exempt |
26 | | from the provisions of Section 250;
|
|
| | SB2017 Enrolled | - 662 - | LRB102 16155 CPF 22006 b |
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|
1 | | (U) An amount equal to the interest income taken |
2 | | into account for the taxable year (net of the |
3 | | deductions allocable thereto) with respect to |
4 | | transactions with (i) a foreign person who would be a |
5 | | member of the taxpayer's unitary business group but |
6 | | for the fact the foreign person's business activity |
7 | | outside the United States is 80% or more of that |
8 | | person's total business activity and (ii) for taxable |
9 | | years ending on or after December 31, 2008, to a person |
10 | | who would be a member of the same unitary business |
11 | | group but for the fact that the person is prohibited |
12 | | under Section 1501(a)(27) from being included in the |
13 | | unitary business group because he or she is ordinarily |
14 | | required to apportion business income under different |
15 | | subsections of Section 304, but not to exceed the |
16 | | addition modification required to be made for the same |
17 | | taxable year under Section 203(c)(2)(G-12) for |
18 | | interest paid, accrued, or incurred, directly or |
19 | | indirectly, to the same person. This subparagraph (U) |
20 | | is exempt from the provisions of Section 250; |
21 | | (V) An amount equal to the income from intangible |
22 | | property taken into account for the taxable year (net |
23 | | of the deductions allocable thereto) with respect to |
24 | | transactions with (i) a foreign person who would be a |
25 | | member of the taxpayer's unitary business group but |
26 | | for the fact that the foreign person's business |
|
| | SB2017 Enrolled | - 663 - | LRB102 16155 CPF 22006 b |
|
|
1 | | activity outside the United States is 80% or more of |
2 | | that person's total business activity and (ii) for |
3 | | taxable years ending on or after December 31, 2008, to |
4 | | a person who would be a member of the same unitary |
5 | | business group but for the fact that the person is |
6 | | prohibited under Section 1501(a)(27) from being |
7 | | included in the unitary business group because he or |
8 | | she is ordinarily required to apportion business |
9 | | income under different subsections of Section 304, but |
10 | | not to exceed the addition modification required to be |
11 | | made for the same taxable year under Section |
12 | | 203(c)(2)(G-13) for intangible expenses and costs |
13 | | paid, accrued, or incurred, directly or indirectly, to |
14 | | the same foreign person. This subparagraph (V) is |
15 | | exempt from the provisions of Section 250;
|
16 | | (W) in the case of an estate, an amount equal to |
17 | | all amounts included in such total pursuant to the |
18 | | provisions of Section 111 of the Internal Revenue Code |
19 | | as a recovery of items previously deducted by the |
20 | | decedent from adjusted gross income in the computation |
21 | | of taxable income. This subparagraph (W) is exempt |
22 | | from Section 250; |
23 | | (X) an amount equal to the refund included in such |
24 | | total of any tax deducted for federal income tax |
25 | | purposes, to the extent that deduction was added back |
26 | | under subparagraph (F). This subparagraph (X) is |
|
| | SB2017 Enrolled | - 664 - | LRB102 16155 CPF 22006 b |
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|
1 | | exempt from the provisions of Section 250; |
2 | | (Y) For taxable years ending on or after December |
3 | | 31, 2011, in the case of a taxpayer who was required to |
4 | | add back any insurance premiums under Section |
5 | | 203(c)(2)(G-14), such taxpayer may elect to subtract |
6 | | that part of a reimbursement received from the |
7 | | insurance company equal to the amount of the expense |
8 | | or loss (including expenses incurred by the insurance |
9 | | company) that would have been taken into account as a |
10 | | deduction for federal income tax purposes if the |
11 | | expense or loss had been uninsured. If a taxpayer |
12 | | makes the election provided for by this subparagraph |
13 | | (Y), the insurer to which the premiums were paid must |
14 | | add back to income the amount subtracted by the |
15 | | taxpayer pursuant to this subparagraph (Y). This |
16 | | subparagraph (Y) is exempt from the provisions of |
17 | | Section 250; and |
18 | | (Z) For taxable years beginning after December 31, |
19 | | 2018 and before January 1, 2026, the amount of excess |
20 | | business loss of the taxpayer disallowed as a |
21 | | deduction by Section 461(l)(1)(B) of the Internal |
22 | | Revenue Code. |
23 | | (3) Limitation. The amount of any modification |
24 | | otherwise required
under this subsection shall, under |
25 | | regulations prescribed by the
Department, be adjusted by |
26 | | any amounts included therein which were
properly paid, |
|
| | SB2017 Enrolled | - 665 - | LRB102 16155 CPF 22006 b |
|
|
1 | | credited, or required to be distributed, or permanently |
2 | | set
aside for charitable purposes pursuant to Internal |
3 | | Revenue Code Section
642(c) during the taxable year.
|
4 | | (d) Partnerships. |
5 | | (1) In general. In the case of a partnership, base |
6 | | income means an
amount equal to the taxpayer's taxable |
7 | | income for the taxable year as
modified by paragraph (2). |
8 | | (2) Modifications. The taxable income referred to in |
9 | | paragraph (1)
shall be modified by adding thereto the sum |
10 | | of the following amounts: |
11 | | (A) An amount equal to all amounts paid or accrued |
12 | | to the taxpayer as
interest or dividends during the |
13 | | taxable year to the extent excluded from
gross income |
14 | | in the computation of taxable income; |
15 | | (B) An amount equal to the amount of tax imposed by |
16 | | this Act to the
extent deducted from gross income for |
17 | | the taxable year; |
18 | | (C) The amount of deductions allowed to the |
19 | | partnership pursuant to
Section 707 (c) of the |
20 | | Internal Revenue Code in calculating its taxable |
21 | | income; |
22 | | (D) An amount equal to the amount of the capital |
23 | | gain deduction
allowable under the Internal Revenue |
24 | | Code, to the extent deducted from
gross income in the |
25 | | computation of taxable income; |
|
| | SB2017 Enrolled | - 666 - | LRB102 16155 CPF 22006 b |
|
|
1 | | (D-5) For taxable years 2001 and thereafter, an |
2 | | amount equal to the
bonus depreciation deduction taken |
3 | | on the taxpayer's federal income tax return for the |
4 | | taxable
year under subsection (k) of Section 168 of |
5 | | the Internal Revenue Code; |
6 | | (D-6) If the taxpayer sells, transfers, abandons, |
7 | | or otherwise disposes of
property for which the |
8 | | taxpayer was required in any taxable year to make an
|
9 | | addition modification under subparagraph (D-5), then |
10 | | an amount equal to the
aggregate amount of the |
11 | | deductions taken in all taxable years
under |
12 | | subparagraph (O) with respect to that property. |
13 | | If the taxpayer continues to own property through |
14 | | the last day of the last tax year for which a |
15 | | subtraction is allowed with respect to that property |
16 | | under subparagraph (O) the taxpayer may claim a |
17 | | depreciation deduction for federal income tax purposes |
18 | | and for which the taxpayer was allowed in any taxable |
19 | | year to make a subtraction modification under |
20 | | subparagraph (O), then an amount equal to that |
21 | | subtraction modification.
|
22 | | The taxpayer is required to make the addition |
23 | | modification under this
subparagraph
only once with |
24 | | respect to any one piece of property; |
25 | | (D-7) An amount equal to the amount otherwise |
26 | | allowed as a deduction in computing base income for |
|
| | SB2017 Enrolled | - 667 - | LRB102 16155 CPF 22006 b |
|
|
1 | | interest paid, accrued, or incurred, directly or |
2 | | indirectly, (i) for taxable years ending on or after |
3 | | December 31, 2004, to a foreign person who would be a |
4 | | member of the same unitary business group but for the |
5 | | fact the foreign person's business activity outside |
6 | | the United States is 80% or more of the foreign |
7 | | person's total business activity and (ii) for taxable |
8 | | years ending on or after December 31, 2008, to a person |
9 | | who would be a member of the same unitary business |
10 | | group but for the fact that the person is prohibited |
11 | | under Section 1501(a)(27) from being included in the |
12 | | unitary business group because he or she is ordinarily |
13 | | required to apportion business income under different |
14 | | subsections of Section 304. The addition modification |
15 | | required by this subparagraph shall be reduced to the |
16 | | extent that dividends were included in base income of |
17 | | the unitary group for the same taxable year and |
18 | | received by the taxpayer or by a member of the |
19 | | taxpayer's unitary business group (including amounts |
20 | | included in gross income pursuant to Sections 951 |
21 | | through 964 of the Internal Revenue Code and amounts |
22 | | included in gross income under Section 78 of the |
23 | | Internal Revenue Code) with respect to the stock of |
24 | | the same person to whom the interest was paid, |
25 | | accrued, or incurred.
|
26 | | This paragraph shall not apply to the following:
|
|
| | SB2017 Enrolled | - 668 - | LRB102 16155 CPF 22006 b |
|
|
1 | | (i) an item of interest paid, accrued, or |
2 | | incurred, directly or indirectly, to a person who |
3 | | is subject in a foreign country or state, other |
4 | | than a state which requires mandatory unitary |
5 | | reporting, to a tax on or measured by net income |
6 | | with respect to such interest; or |
7 | | (ii) an item of interest paid, accrued, or |
8 | | incurred, directly or indirectly, to a person if |
9 | | the taxpayer can establish, based on a |
10 | | preponderance of the evidence, both of the |
11 | | following: |
12 | | (a) the person, during the same taxable |
13 | | year, paid, accrued, or incurred, the interest |
14 | | to a person that is not a related member, and |
15 | | (b) the transaction giving rise to the |
16 | | interest expense between the taxpayer and the |
17 | | person did not have as a principal purpose the |
18 | | avoidance of Illinois income tax, and is paid |
19 | | pursuant to a contract or agreement that |
20 | | reflects an arm's-length interest rate and |
21 | | terms; or
|
22 | | (iii) the taxpayer can establish, based on |
23 | | clear and convincing evidence, that the interest |
24 | | paid, accrued, or incurred relates to a contract |
25 | | or agreement entered into at arm's-length rates |
26 | | and terms and the principal purpose for the |
|
| | SB2017 Enrolled | - 669 - | LRB102 16155 CPF 22006 b |
|
|
1 | | payment is not federal or Illinois tax avoidance; |
2 | | or
|
3 | | (iv) an item of interest paid, accrued, or |
4 | | incurred, directly or indirectly, to a person if |
5 | | the taxpayer establishes by clear and convincing |
6 | | evidence that the adjustments are unreasonable; or |
7 | | if the taxpayer and the Director agree in writing |
8 | | to the application or use of an alternative method |
9 | | of apportionment under Section 304(f).
|
10 | | Nothing in this subsection shall preclude the |
11 | | Director from making any other adjustment |
12 | | otherwise allowed under Section 404 of this Act |
13 | | for any tax year beginning after the effective |
14 | | date of this amendment provided such adjustment is |
15 | | made pursuant to regulation adopted by the |
16 | | Department and such regulations provide methods |
17 | | and standards by which the Department will utilize |
18 | | its authority under Section 404 of this Act; and
|
19 | | (D-8) An amount equal to the amount of intangible |
20 | | expenses and costs otherwise allowed as a deduction in |
21 | | computing base income, and that were paid, accrued, or |
22 | | incurred, directly or indirectly, (i) for taxable |
23 | | years ending on or after December 31, 2004, to a |
24 | | foreign person who would be a member of the same |
25 | | unitary business group but for the fact that the |
26 | | foreign person's business activity outside the United |
|
| | SB2017 Enrolled | - 670 - | LRB102 16155 CPF 22006 b |
|
|
1 | | States is 80% or more of that person's total business |
2 | | activity and (ii) for taxable years ending on or after |
3 | | December 31, 2008, to a person who would be a member of |
4 | | the same unitary business group but for the fact that |
5 | | the person is prohibited under Section 1501(a)(27) |
6 | | from being included in the unitary business group |
7 | | because he or she is ordinarily required to apportion |
8 | | business income under different subsections of Section |
9 | | 304. The addition modification required by this |
10 | | subparagraph shall be reduced to the extent that |
11 | | dividends were included in base income of the unitary |
12 | | group for the same taxable year and received by the |
13 | | taxpayer or by a member of the taxpayer's unitary |
14 | | business group (including amounts included in gross |
15 | | income pursuant to Sections 951 through 964 of the |
16 | | Internal Revenue Code and amounts included in gross |
17 | | income under Section 78 of the Internal Revenue Code) |
18 | | with respect to the stock of the same person to whom |
19 | | the intangible expenses and costs were directly or |
20 | | indirectly paid, incurred or accrued. The preceding |
21 | | sentence shall not apply to the extent that the same |
22 | | dividends caused a reduction to the addition |
23 | | modification required under Section 203(d)(2)(D-7) of |
24 | | this Act. As used in this subparagraph, the term |
25 | | "intangible expenses and costs" includes (1) expenses, |
26 | | losses, and costs for, or related to, the direct or |
|
| | SB2017 Enrolled | - 671 - | LRB102 16155 CPF 22006 b |
|
|
1 | | indirect acquisition, use, maintenance or management, |
2 | | ownership, sale, exchange, or any other disposition of |
3 | | intangible property; (2) losses incurred, directly or |
4 | | indirectly, from factoring transactions or discounting |
5 | | transactions; (3) royalty, patent, technical, and |
6 | | copyright fees; (4) licensing fees; and (5) other |
7 | | similar expenses and costs. For purposes of this |
8 | | subparagraph, "intangible property" includes patents, |
9 | | patent applications, trade names, trademarks, service |
10 | | marks, copyrights, mask works, trade secrets, and |
11 | | similar types of intangible assets; |
12 | | This paragraph shall not apply to the following: |
13 | | (i) any item of intangible expenses or costs |
14 | | paid, accrued, or incurred, directly or |
15 | | indirectly, from a transaction with a person who |
16 | | is subject in a foreign country or state, other |
17 | | than a state which requires mandatory unitary |
18 | | reporting, to a tax on or measured by net income |
19 | | with respect to such item; or |
20 | | (ii) any item of intangible expense or cost |
21 | | paid, accrued, or incurred, directly or |
22 | | indirectly, if the taxpayer can establish, based |
23 | | on a preponderance of the evidence, both of the |
24 | | following: |
25 | | (a) the person during the same taxable |
26 | | year paid, accrued, or incurred, the |
|
| | SB2017 Enrolled | - 672 - | LRB102 16155 CPF 22006 b |
|
|
1 | | intangible expense or cost to a person that is |
2 | | not a related member, and |
3 | | (b) the transaction giving rise to the |
4 | | intangible expense or cost between the |
5 | | taxpayer and the person did not have as a |
6 | | principal purpose the avoidance of Illinois |
7 | | income tax, and is paid pursuant to a contract |
8 | | or agreement that reflects arm's-length terms; |
9 | | or |
10 | | (iii) any item of intangible expense or cost |
11 | | paid, accrued, or incurred, directly or |
12 | | indirectly, from a transaction with a person if |
13 | | the taxpayer establishes by clear and convincing |
14 | | evidence, that the adjustments are unreasonable; |
15 | | or if the taxpayer and the Director agree in |
16 | | writing to the application or use of an |
17 | | alternative method of apportionment under Section |
18 | | 304(f);
|
19 | | Nothing in this subsection shall preclude the |
20 | | Director from making any other adjustment |
21 | | otherwise allowed under Section 404 of this Act |
22 | | for any tax year beginning after the effective |
23 | | date of this amendment provided such adjustment is |
24 | | made pursuant to regulation adopted by the |
25 | | Department and such regulations provide methods |
26 | | and standards by which the Department will utilize |
|
| | SB2017 Enrolled | - 673 - | LRB102 16155 CPF 22006 b |
|
|
1 | | its authority under Section 404 of this Act;
|
2 | | (D-9) For taxable years ending on or after |
3 | | December 31, 2008, an amount equal to the amount of |
4 | | insurance premium expenses and costs otherwise allowed |
5 | | as a deduction in computing base income, and that were |
6 | | paid, accrued, or incurred, directly or indirectly, to |
7 | | a person who would be a member of the same unitary |
8 | | business group but for the fact that the person is |
9 | | prohibited under Section 1501(a)(27) from being |
10 | | included in the unitary business group because he or |
11 | | she is ordinarily required to apportion business |
12 | | income under different subsections of Section 304. The |
13 | | addition modification required by this subparagraph |
14 | | shall be reduced to the extent that dividends were |
15 | | included in base income of the unitary group for the |
16 | | same taxable year and received by the taxpayer or by a |
17 | | member of the taxpayer's unitary business group |
18 | | (including amounts included in gross income under |
19 | | Sections 951 through 964 of the Internal Revenue Code |
20 | | and amounts included in gross income under Section 78 |
21 | | of the Internal Revenue Code) with respect to the |
22 | | stock of the same person to whom the premiums and costs |
23 | | were directly or indirectly paid, incurred, or |
24 | | accrued. The preceding sentence does not apply to the |
25 | | extent that the same dividends caused a reduction to |
26 | | the addition modification required under Section |
|
| | SB2017 Enrolled | - 674 - | LRB102 16155 CPF 22006 b |
|
|
1 | | 203(d)(2)(D-7) or Section 203(d)(2)(D-8) of this Act; |
2 | | (D-10) An amount equal to the credit allowable to |
3 | | the taxpayer under Section 218(a) of this Act, |
4 | | determined without regard to Section 218(c) of this |
5 | | Act; |
6 | | (D-11) For taxable years ending on or after |
7 | | December 31, 2017, an amount equal to the deduction |
8 | | allowed under Section 199 of the Internal Revenue Code |
9 | | for the taxable year; |
10 | | and by deducting from the total so obtained the following |
11 | | amounts: |
12 | | (E) The valuation limitation amount; |
13 | | (F) An amount equal to the amount of any tax |
14 | | imposed by this Act which
was refunded to the taxpayer |
15 | | and included in such total for the taxable year; |
16 | | (G) An amount equal to all amounts included in |
17 | | taxable income as
modified by subparagraphs (A), (B), |
18 | | (C) and (D) which are exempt from
taxation by this |
19 | | State either by reason of its statutes or Constitution |
20 | | or
by reason of
the Constitution, treaties or statutes |
21 | | of the United States;
provided that, in the case of any |
22 | | statute of this State that exempts income
derived from |
23 | | bonds or other obligations from the tax imposed under |
24 | | this Act,
the amount exempted shall be the interest |
25 | | net of bond premium amortization; |
26 | | (H) Any income of the partnership which |
|
| | SB2017 Enrolled | - 675 - | LRB102 16155 CPF 22006 b |
|
|
1 | | constitutes personal service
income as defined in |
2 | | Section 1348(b)(1) of the Internal Revenue Code (as
in |
3 | | effect December 31, 1981) or a reasonable allowance |
4 | | for compensation
paid or accrued for services rendered |
5 | | by partners to the partnership,
whichever is greater; |
6 | | this subparagraph (H) is exempt from the provisions of |
7 | | Section 250; |
8 | | (I) An amount equal to all amounts of income |
9 | | distributable to an entity
subject to the Personal |
10 | | Property Tax Replacement Income Tax imposed by
|
11 | | subsections (c) and (d) of Section 201 of this Act |
12 | | including amounts
distributable to organizations |
13 | | exempt from federal income tax by reason of
Section |
14 | | 501(a) of the Internal Revenue Code; this subparagraph |
15 | | (I) is exempt from the provisions of Section 250; |
16 | | (J) With the exception of any amounts subtracted |
17 | | under subparagraph
(G),
an amount equal to the sum of |
18 | | all amounts disallowed as deductions
by (i) Sections |
19 | | 171(a)(2) , and 265(a)(2) of the Internal Revenue Code, |
20 | | and all amounts of expenses allocable to
interest and |
21 | | disallowed as deductions by Section 265(a)(1) of the |
22 | | Internal
Revenue Code;
and (ii) for taxable years
|
23 | | ending on or after August 13, 1999, Sections
|
24 | | 171(a)(2), 265,
280C, and 832(b)(5)(B)(i) of the |
25 | | Internal Revenue Code, plus, (iii) for taxable years |
26 | | ending on or after December 31, 2011, Section |
|
| | SB2017 Enrolled | - 676 - | LRB102 16155 CPF 22006 b |
|
|
1 | | 45G(e)(3) of the Internal Revenue Code and, for |
2 | | taxable years ending on or after December 31, 2008, |
3 | | any amount included in gross income under Section 87 |
4 | | of the Internal Revenue Code; the provisions of this
|
5 | | subparagraph are exempt from the provisions of Section |
6 | | 250; |
7 | | (K) An amount equal to those dividends included in |
8 | | such total which were
paid by a corporation which |
9 | | conducts business operations in a River Edge |
10 | | Redevelopment Zone or zones created under the River |
11 | | Edge Redevelopment Zone Act and
conducts substantially |
12 | | all of its operations
from a River Edge Redevelopment |
13 | | Zone or zones. This subparagraph (K) is exempt from |
14 | | the provisions of Section 250; |
15 | | (L) An amount equal to any contribution made to a |
16 | | job training project
established pursuant to the Real |
17 | | Property Tax Increment Allocation
Redevelopment Act; |
18 | | (M) An amount equal to those dividends included in |
19 | | such total
that were paid by a corporation that |
20 | | conducts business operations in a
federally designated |
21 | | Foreign Trade Zone or Sub-Zone and that is designated |
22 | | a
High Impact Business located in Illinois; provided |
23 | | that dividends eligible
for the deduction provided in |
24 | | subparagraph (K) of paragraph (2) of this
subsection |
25 | | shall not be eligible for the deduction provided under |
26 | | this
subparagraph (M); |
|
| | SB2017 Enrolled | - 677 - | LRB102 16155 CPF 22006 b |
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|
1 | | (N) An amount equal to the amount of the deduction |
2 | | used to compute the
federal income tax credit for |
3 | | restoration of substantial amounts held under
claim of |
4 | | right for the taxable year pursuant to Section 1341 of |
5 | | the
Internal Revenue Code; |
6 | | (O) For taxable years 2001 and thereafter, for the |
7 | | taxable year in
which the bonus depreciation deduction
|
8 | | is taken on the taxpayer's federal income tax return |
9 | | under
subsection (k) of Section 168 of the Internal |
10 | | Revenue Code and for each
applicable taxable year |
11 | | thereafter, an amount equal to "x", where: |
12 | | (1) "y" equals the amount of the depreciation |
13 | | deduction taken for the
taxable year
on the |
14 | | taxpayer's federal income tax return on property |
15 | | for which the bonus
depreciation deduction
was |
16 | | taken in any year under subsection (k) of Section |
17 | | 168 of the Internal
Revenue Code, but not |
18 | | including the bonus depreciation deduction; |
19 | | (2) for taxable years ending on or before |
20 | | December 31, 2005, "x" equals "y" multiplied by 30 |
21 | | and then divided by 70 (or "y"
multiplied by |
22 | | 0.429); and |
23 | | (3) for taxable years ending after December |
24 | | 31, 2005: |
25 | | (i) for property on which a bonus |
26 | | depreciation deduction of 30% of the adjusted |
|
| | SB2017 Enrolled | - 678 - | LRB102 16155 CPF 22006 b |
|
|
1 | | basis was taken, "x" equals "y" multiplied by |
2 | | 30 and then divided by 70 (or "y"
multiplied |
3 | | by 0.429); and |
4 | | (ii) for property on which a bonus |
5 | | depreciation deduction of 50% of the adjusted |
6 | | basis was taken, "x" equals "y" multiplied by |
7 | | 1.0 ; . |
8 | | (iii) for property on which a bonus |
9 | | depreciation deduction of 100% of the adjusted |
10 | | basis was taken in a taxable year ending on or |
11 | | after December 31, 2021, "x" equals the |
12 | | depreciation deduction that would be allowed |
13 | | on that property if the taxpayer had made the |
14 | | election under Section 168(k)(7) of the |
15 | | Internal Revenue Code to not claim bonus |
16 | | deprecation on that property; and |
17 | | (iv) for property on which a bonus |
18 | | depreciation deduction of a percentage other |
19 | | than 30%, 50% or 100% of the adjusted basis |
20 | | was taken in a taxable year ending on or after |
21 | | December 31, 2021, "x" equals "y" multiplied |
22 | | by 100 times the percentage bonus depreciation |
23 | | on the property (that is, 100(bonus%)) and |
24 | | then divided by 100 times 1 minus the |
25 | | percentage bonus depreciation on the property |
26 | | (that is, 100(1–bonus%)). |
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1 | | The aggregate amount deducted under this |
2 | | subparagraph in all taxable
years for any one piece of |
3 | | property may not exceed the amount of the bonus
|
4 | | depreciation deduction
taken on that property on the |
5 | | taxpayer's federal income tax return under
subsection |
6 | | (k) of Section 168 of the Internal Revenue Code. This |
7 | | subparagraph (O) is exempt from the provisions of |
8 | | Section 250; |
9 | | (P) If the taxpayer sells, transfers, abandons, or |
10 | | otherwise disposes of
property for which the taxpayer |
11 | | was required in any taxable year to make an
addition |
12 | | modification under subparagraph (D-5), then an amount |
13 | | equal to that
addition modification. |
14 | | If the taxpayer continues to own property through |
15 | | the last day of the last tax year for which a |
16 | | subtraction is allowed with respect to that property |
17 | | under subparagraph (O) the taxpayer may claim a |
18 | | depreciation deduction for federal income tax purposes |
19 | | and for which the taxpayer was required in any taxable |
20 | | year to make an addition modification under |
21 | | subparagraph (D-5), then an amount equal to that |
22 | | addition modification.
|
23 | | The taxpayer is allowed to take the deduction |
24 | | under this subparagraph
only once with respect to any |
25 | | one piece of property. |
26 | | This subparagraph (P) is exempt from the |
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1 | | provisions of Section 250; |
2 | | (Q) The amount of (i) any interest income (net of |
3 | | the deductions allocable thereto) taken into account |
4 | | for the taxable year with respect to a transaction |
5 | | with a taxpayer that is required to make an addition |
6 | | modification with respect to such transaction under |
7 | | Section 203(a)(2)(D-17), 203(b)(2)(E-12), |
8 | | 203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed |
9 | | the amount of such addition modification and
(ii) any |
10 | | income from intangible property (net of the deductions |
11 | | allocable thereto) taken into account for the taxable |
12 | | year with respect to a transaction with a taxpayer |
13 | | that is required to make an addition modification with |
14 | | respect to such transaction under Section |
15 | | 203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or |
16 | | 203(d)(2)(D-8), but not to exceed the amount of such |
17 | | addition modification. This subparagraph (Q) is exempt |
18 | | from Section 250;
|
19 | | (R) An amount equal to the interest income taken |
20 | | into account for the taxable year (net of the |
21 | | deductions allocable thereto) with respect to |
22 | | transactions with (i) a foreign person who would be a |
23 | | member of the taxpayer's unitary business group but |
24 | | for the fact that the foreign person's business |
25 | | activity outside the United States is 80% or more of |
26 | | that person's total business activity and (ii) for |
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1 | | taxable years ending on or after December 31, 2008, to |
2 | | a person who would be a member of the same unitary |
3 | | business group but for the fact that the person is |
4 | | prohibited under Section 1501(a)(27) from being |
5 | | included in the unitary business group because he or |
6 | | she is ordinarily required to apportion business |
7 | | income under different subsections of Section 304, but |
8 | | not to exceed the addition modification required to be |
9 | | made for the same taxable year under Section |
10 | | 203(d)(2)(D-7) for interest paid, accrued, or |
11 | | incurred, directly or indirectly, to the same person. |
12 | | This subparagraph (R) is exempt from Section 250; |
13 | | (S) An amount equal to the income from intangible |
14 | | property taken into account for the taxable year (net |
15 | | of the deductions allocable thereto) with respect to |
16 | | transactions with (i) a foreign person who would be a |
17 | | member of the taxpayer's unitary business group but |
18 | | for the fact that the foreign person's business |
19 | | activity outside the United States is 80% or more of |
20 | | that person's total business activity and (ii) for |
21 | | taxable years ending on or after December 31, 2008, to |
22 | | a person who would be a member of the same unitary |
23 | | business group but for the fact that the person is |
24 | | prohibited under Section 1501(a)(27) from being |
25 | | included in the unitary business group because he or |
26 | | she is ordinarily required to apportion business |
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1 | | income under different subsections of Section 304, but |
2 | | not to exceed the addition modification required to be |
3 | | made for the same taxable year under Section |
4 | | 203(d)(2)(D-8) for intangible expenses and costs paid, |
5 | | accrued, or incurred, directly or indirectly, to the |
6 | | same person. This subparagraph (S) is exempt from |
7 | | Section 250; and
|
8 | | (T) For taxable years ending on or after December |
9 | | 31, 2011, in the case of a taxpayer who was required to |
10 | | add back any insurance premiums under Section |
11 | | 203(d)(2)(D-9), such taxpayer may elect to subtract |
12 | | that part of a reimbursement received from the |
13 | | insurance company equal to the amount of the expense |
14 | | or loss (including expenses incurred by the insurance |
15 | | company) that would have been taken into account as a |
16 | | deduction for federal income tax purposes if the |
17 | | expense or loss had been uninsured. If a taxpayer |
18 | | makes the election provided for by this subparagraph |
19 | | (T), the insurer to which the premiums were paid must |
20 | | add back to income the amount subtracted by the |
21 | | taxpayer pursuant to this subparagraph (T). This |
22 | | subparagraph (T) is exempt from the provisions of |
23 | | Section 250.
|
24 | | (e) Gross income; adjusted gross income; taxable income. |
25 | | (1) In general. Subject to the provisions of paragraph |
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1 | | (2) and
subsection (b)(3), for purposes of this Section |
2 | | and Section 803(e), a
taxpayer's gross income, adjusted |
3 | | gross income, or taxable income for
the taxable year shall |
4 | | mean the amount of gross income, adjusted gross
income or |
5 | | taxable income properly reportable for federal income tax
|
6 | | purposes for the taxable year under the provisions of the |
7 | | Internal
Revenue Code. Taxable income may be less than |
8 | | zero. However, for taxable
years ending on or after |
9 | | December 31, 1986, net operating loss
carryforwards from |
10 | | taxable years ending prior to December 31, 1986, may not
|
11 | | exceed the sum of federal taxable income for the taxable |
12 | | year before net
operating loss deduction, plus the excess |
13 | | of addition modifications over
subtraction modifications |
14 | | for the taxable year. For taxable years ending
prior to |
15 | | December 31, 1986, taxable income may never be an amount |
16 | | in excess
of the net operating loss for the taxable year as |
17 | | defined in subsections
(c) and (d) of Section 172 of the |
18 | | Internal Revenue Code, provided that when
taxable income |
19 | | of a corporation (other than a Subchapter S corporation),
|
20 | | trust, or estate is less than zero and addition |
21 | | modifications, other than
those provided by subparagraph |
22 | | (E) of paragraph (2) of subsection (b) for
corporations or |
23 | | subparagraph (E) of paragraph (2) of subsection (c) for
|
24 | | trusts and estates, exceed subtraction modifications, an |
25 | | addition
modification must be made under those |
26 | | subparagraphs for any other taxable
year to which the |
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|
1 | | taxable income less than zero (net operating loss) is
|
2 | | applied under Section 172 of the Internal Revenue Code or |
3 | | under
subparagraph (E) of paragraph (2) of this subsection |
4 | | (e) applied in
conjunction with Section 172 of the |
5 | | Internal Revenue Code. |
6 | | (2) Special rule. For purposes of paragraph (1) of |
7 | | this subsection,
the taxable income properly reportable |
8 | | for federal income tax purposes
shall mean: |
9 | | (A) Certain life insurance companies. In the case |
10 | | of a life
insurance company subject to the tax imposed |
11 | | by Section 801 of the
Internal Revenue Code, life |
12 | | insurance company taxable income, plus the
amount of |
13 | | distribution from pre-1984 policyholder surplus |
14 | | accounts as
calculated under Section 815a of the |
15 | | Internal Revenue Code; |
16 | | (B) Certain other insurance companies. In the case |
17 | | of mutual
insurance companies subject to the tax |
18 | | imposed by Section 831 of the
Internal Revenue Code, |
19 | | insurance company taxable income; |
20 | | (C) Regulated investment companies. In the case of |
21 | | a regulated
investment company subject to the tax |
22 | | imposed by Section 852 of the
Internal Revenue Code, |
23 | | investment company taxable income; |
24 | | (D) Real estate investment trusts. In the case of |
25 | | a real estate
investment trust subject to the tax |
26 | | imposed by Section 857 of the
Internal Revenue Code, |
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1 | | real estate investment trust taxable income; |
2 | | (E) Consolidated corporations. In the case of a |
3 | | corporation which
is a member of an affiliated group |
4 | | of corporations filing a consolidated
income tax |
5 | | return for the taxable year for federal income tax |
6 | | purposes,
taxable income determined as if such |
7 | | corporation had filed a separate
return for federal |
8 | | income tax purposes for the taxable year and each
|
9 | | preceding taxable year for which it was a member of an |
10 | | affiliated group.
For purposes of this subparagraph, |
11 | | the taxpayer's separate taxable
income shall be |
12 | | determined as if the election provided by Section
|
13 | | 243(b)(2) of the Internal Revenue Code had been in |
14 | | effect for all such years; |
15 | | (F) Cooperatives. In the case of a cooperative |
16 | | corporation or
association, the taxable income of such |
17 | | organization determined in
accordance with the |
18 | | provisions of Section 1381 through 1388 of the
|
19 | | Internal Revenue Code, but without regard to the |
20 | | prohibition against offsetting losses from patronage |
21 | | activities against income from nonpatronage |
22 | | activities; except that a cooperative corporation or |
23 | | association may make an election to follow its federal |
24 | | income tax treatment of patronage losses and |
25 | | nonpatronage losses. In the event such election is |
26 | | made, such losses shall be computed and carried over |
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1 | | in a manner consistent with subsection (a) of Section |
2 | | 207 of this Act and apportioned by the apportionment |
3 | | factor reported by the cooperative on its Illinois |
4 | | income tax return filed for the taxable year in which |
5 | | the losses are incurred. The election shall be |
6 | | effective for all taxable years with original returns |
7 | | due on or after the date of the election. In addition, |
8 | | the cooperative may file an amended return or returns, |
9 | | as allowed under this Act, to provide that the |
10 | | election shall be effective for losses incurred or |
11 | | carried forward for taxable years occurring prior to |
12 | | the date of the election. Once made, the election may |
13 | | only be revoked upon approval of the Director. The |
14 | | Department shall adopt rules setting forth |
15 | | requirements for documenting the elections and any |
16 | | resulting Illinois net loss and the standards to be |
17 | | used by the Director in evaluating requests to revoke |
18 | | elections. Public Act 96-932 is declaratory of |
19 | | existing law; |
20 | | (G) Subchapter S corporations. In the case of: (i) |
21 | | a Subchapter S
corporation for which there is in |
22 | | effect an election for the taxable year
under Section |
23 | | 1362 of the Internal Revenue Code, the taxable income |
24 | | of such
corporation determined in accordance with |
25 | | Section 1363(b) of the Internal
Revenue Code, except |
26 | | that taxable income shall take into
account those |
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1 | | items which are required by Section 1363(b)(1) of the
|
2 | | Internal Revenue Code to be separately stated; and |
3 | | (ii) a Subchapter
S corporation for which there is in |
4 | | effect a federal election to opt out of
the provisions |
5 | | of the Subchapter S Revision Act of 1982 and have |
6 | | applied
instead the prior federal Subchapter S rules |
7 | | as in effect on July 1, 1982,
the taxable income of |
8 | | such corporation determined in accordance with the
|
9 | | federal Subchapter S rules as in effect on July 1, |
10 | | 1982; and |
11 | | (H) Partnerships. In the case of a partnership, |
12 | | taxable income
determined in accordance with Section |
13 | | 703 of the Internal Revenue Code,
except that taxable |
14 | | income shall take into account those items which are
|
15 | | required by Section 703(a)(1) to be separately stated |
16 | | but which would be
taken into account by an individual |
17 | | in calculating his taxable income. |
18 | | (3) Recapture of business expenses on disposition of |
19 | | asset or business. Notwithstanding any other law to the |
20 | | contrary, if in prior years income from an asset or |
21 | | business has been classified as business income and in a |
22 | | later year is demonstrated to be non-business income, then |
23 | | all expenses, without limitation, deducted in such later |
24 | | year and in the 2 immediately preceding taxable years |
25 | | related to that asset or business that generated the |
26 | | non-business income shall be added back and recaptured as |
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1 | | business income in the year of the disposition of the |
2 | | asset or business. Such amount shall be apportioned to |
3 | | Illinois using the greater of the apportionment fraction |
4 | | computed for the business under Section 304 of this Act |
5 | | for the taxable year or the average of the apportionment |
6 | | fractions computed for the business under Section 304 of |
7 | | this Act for the taxable year and for the 2 immediately |
8 | | preceding taxable years.
|
9 | | (f) Valuation limitation amount. |
10 | | (1) In general. The valuation limitation amount |
11 | | referred to in
subsections (a)(2)(G), (c)(2)(I) and |
12 | | (d)(2)(E) is an amount equal to: |
13 | | (A) The sum of the pre-August 1, 1969 appreciation |
14 | | amounts (to the
extent consisting of gain reportable |
15 | | under the provisions of Section
1245 or 1250 of the |
16 | | Internal Revenue Code) for all property in respect
of |
17 | | which such gain was reported for the taxable year; |
18 | | plus |
19 | | (B) The lesser of (i) the sum of the pre-August 1, |
20 | | 1969 appreciation
amounts (to the extent consisting of |
21 | | capital gain) for all property in
respect of which |
22 | | such gain was reported for federal income tax purposes
|
23 | | for the taxable year, or (ii) the net capital gain for |
24 | | the taxable year,
reduced in either case by any amount |
25 | | of such gain included in the amount
determined under |
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1 | | subsection (a)(2)(F) or (c)(2)(H). |
2 | | (2) Pre-August 1, 1969 appreciation amount. |
3 | | (A) If the fair market value of property referred |
4 | | to in paragraph
(1) was readily ascertainable on |
5 | | August 1, 1969, the pre-August 1, 1969
appreciation |
6 | | amount for such property is the lesser of (i) the |
7 | | excess of
such fair market value over the taxpayer's |
8 | | basis (for determining gain)
for such property on that |
9 | | date (determined under the Internal Revenue
Code as in |
10 | | effect on that date), or (ii) the total gain realized |
11 | | and
reportable for federal income tax purposes in |
12 | | respect of the sale,
exchange or other disposition of |
13 | | such property. |
14 | | (B) If the fair market value of property referred |
15 | | to in paragraph
(1) was not readily ascertainable on |
16 | | August 1, 1969, the pre-August 1,
1969 appreciation |
17 | | amount for such property is that amount which bears
|
18 | | the same ratio to the total gain reported in respect of |
19 | | the property for
federal income tax purposes for the |
20 | | taxable year, as the number of full
calendar months in |
21 | | that part of the taxpayer's holding period for the
|
22 | | property ending July 31, 1969 bears to the number of |
23 | | full calendar
months in the taxpayer's entire holding |
24 | | period for the
property. |
25 | | (C) The Department shall prescribe such |
26 | | regulations as may be
necessary to carry out the |
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1 | | purposes of this paragraph.
|
2 | | (g) Double deductions. Unless specifically provided |
3 | | otherwise, nothing
in this Section shall permit the same item |
4 | | to be deducted more than once.
|
5 | | (h) Legislative intention. Except as expressly provided by |
6 | | this
Section there shall be no modifications or limitations on |
7 | | the amounts
of income, gain, loss or deduction taken into |
8 | | account in determining
gross income, adjusted gross income or |
9 | | taxable income for federal income
tax purposes for the taxable |
10 | | year, or in the amount of such items
entering into the |
11 | | computation of base income and net income under this
Act for |
12 | | such taxable year, whether in respect of property values as of
|
13 | | August 1, 1969 or otherwise. |
14 | | (Source: P.A. 100-22, eff. 7-6-17; 100-905, eff. 8-17-18; |
15 | | 101-9, eff. 6-5-19; 101-81, eff. 7-12-19; revised 9-20-19.)
|
16 | | (35 ILCS 5/207) (from Ch. 120, par. 2-207)
|
17 | | Sec. 207. Net Losses.
|
18 | | (a) If after applying all of the (i) modifications
|
19 | | provided for in paragraph (2) of Section 203(b), paragraph (2) |
20 | | of Section
203(c) and paragraph (2) of Section 203(d) and (ii) |
21 | | the allocation and
apportionment provisions of Article 3 of |
22 | | this
Act and subsection (c) of this Section, the taxpayer's |
23 | | net income results in a loss;
|
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1 | | (1) for any taxable year ending prior to December 31, |
2 | | 1999, such loss
shall be allowed
as a carryover or |
3 | | carryback deduction in the manner allowed under Section
|
4 | | 172 of the Internal Revenue Code;
|
5 | | (2) for any taxable year ending on or after December |
6 | | 31, 1999 and prior
to December 31, 2003, such loss
shall be |
7 | | allowed as a carryback to each of the 2 taxable years |
8 | | preceding the
taxable year of such loss and shall be a net |
9 | | operating loss carryover to each of the
20 taxable years |
10 | | following the taxable year of such loss; and
|
11 | | (3) for any taxable year ending on or after December |
12 | | 31, 2003, such loss
shall be allowed as a net operating |
13 | | loss carryover to each of the 12 taxable years
following |
14 | | the taxable year of such loss, except as provided in |
15 | | subsection (d).
|
16 | | (a-5) Election to relinquish carryback and order of |
17 | | application of
losses.
|
18 | | (A) For losses incurred in tax years ending prior |
19 | | to December 31,
2003, the taxpayer may elect to |
20 | | relinquish the entire carryback period
with respect to |
21 | | such loss. Such election shall be made in the form and |
22 | | manner
prescribed by the Department and shall be made |
23 | | by the due date (including
extensions of time) for |
24 | | filing the taxpayer's return for the taxable year in
|
25 | | which such loss is incurred, and such election, once |
26 | | made, shall be
irrevocable.
|
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1 | | (B) The entire amount of such loss shall be |
2 | | carried to the earliest
taxable year to which such |
3 | | loss may be carried. The amount of such loss which
|
4 | | shall be carried to each of the other taxable years |
5 | | shall be the excess, if
any, of the amount of such loss |
6 | | over the sum of the deductions for carryback or
|
7 | | carryover of such loss allowable for each of the prior |
8 | | taxable years to which
such loss may be carried.
|
9 | | (b) Any loss determined under subsection (a) of this |
10 | | Section must be carried
back or carried forward in the same |
11 | | manner for purposes of subsections (a)
and (b) of Section 201 |
12 | | of this Act as for purposes of subsections (c) and
(d) of |
13 | | Section 201 of this Act.
|
14 | | (c) Notwithstanding any other provision of this Act, for |
15 | | each taxable year ending on or after December 31, 2008, for |
16 | | purposes of computing the loss for the taxable year under |
17 | | subsection (a) of this Section and the deduction taken into |
18 | | account for the taxable year for a net operating loss |
19 | | carryover under paragraphs (1), (2), and (3) of subsection (a) |
20 | | of this Section, the loss and net operating loss carryover |
21 | | shall be reduced in an amount equal to the reduction to the net |
22 | | operating loss and net operating loss carryover to the taxable |
23 | | year, respectively, required under Section 108(b)(2)(A) of the |
24 | | Internal Revenue Code, multiplied by a fraction, the numerator |
25 | | of which is the amount of discharge of indebtedness income |
26 | | that is excluded from gross income for the taxable year (but |
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1 | | only if the taxable year ends on or after December 31, 2008) |
2 | | under Section 108(a) of the Internal Revenue Code and that |
3 | | would have been allocated and apportioned to this State under |
4 | | Article 3 of this Act but for that exclusion, and the |
5 | | denominator of which is the total amount of discharge of |
6 | | indebtedness income excluded from gross income under Section |
7 | | 108(a) of the Internal Revenue Code for the taxable year. The |
8 | | reduction required under this subsection (c) shall be made |
9 | | after the determination of Illinois net income for the taxable |
10 | | year in which the indebtedness is discharged.
|
11 | | (d) In the case of a corporation (other than a Subchapter S |
12 | | corporation), no carryover deduction shall be allowed under |
13 | | this Section for any taxable year ending after December 31, |
14 | | 2010 and prior to December 31, 2012, and no carryover |
15 | | deduction shall exceed $100,000 for any taxable year ending on |
16 | | or after December 31, 2012 and prior to December 31, 2014 and |
17 | | for any taxable year ending on or after December 31, 2021 and |
18 | | prior to December 31, 2024 ; provided that, for purposes of |
19 | | determining the taxable years to which a net loss may be |
20 | | carried under subsection (a) of this Section, no taxable year |
21 | | for which a deduction is disallowed under this subsection, or |
22 | | for which the deduction would exceed $100,000 if not for this |
23 | | subsection, shall be counted. |
24 | | (e) In the case of a residual interest holder in a real |
25 | | estate mortgage investment conduit subject to Section 860E of |
26 | | the Internal Revenue Code, the net loss in subsection (a) |
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1 | | shall be equal to: |
2 | | (1) the amount computed under subsection (a), without |
3 | | regard to this subsection (e), or if that amount is |
4 | | positive, zero; |
5 | | (2) minus an amount equal to the amount computed under |
6 | | subsection (a), without regard to this subsection (e), |
7 | | minus the amount that would be computed under subsection |
8 | | (a) if the taxpayer's federal taxable income were computed |
9 | | without regard to Section 860E of the Internal Revenue |
10 | | Code and without regard to this subsection (e). |
11 | | The modification in this subsection (e) is exempt from the |
12 | | provisions of Section 250. |
13 | | (Source: P.A. 96-1496, eff. 1-13-11; 97-507, eff. 8-23-11; |
14 | | 97-636, eff. 6-1-12 .)
|
15 | | (35 ILCS 5/214)
|
16 | | Sec. 214. Tax credit for affordable housing donations.
|
17 | | (a) Beginning with taxable years ending on or after |
18 | | December 31, 2001 and
until the taxable year ending on |
19 | | December 31, 2026 December 31, 2021 , a taxpayer who makes a
|
20 | | donation under Section 7.28 of the Illinois Housing |
21 | | Development Act is entitled to a credit
against the tax |
22 | | imposed by subsections (a) and (b) of Section 201 in an amount
|
23 | | equal
to 50% of the value of the donation. Partners, |
24 | | shareholders of subchapter S
corporations, and owners of |
25 | | limited liability companies (if the limited
liability company |
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| | SB2017 Enrolled | - 695 - | LRB102 16155 CPF 22006 b |
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1 | | is treated as a partnership for purposes of federal and State
|
2 | | income
taxation) are entitled to a credit under this Section |
3 | | to be determined in
accordance with the determination of |
4 | | income and distributive share of income
under Sections 702 and |
5 | | 703 and subchapter S of the Internal Revenue Code.
Persons or |
6 | | entities not subject to the tax imposed by subsections (a) and |
7 | | (b)
of Section 201 and who make a donation under Section 7.28 |
8 | | of the Illinois
Housing Development Act are entitled to a |
9 | | credit as described in this
subsection and may transfer that |
10 | | credit as described in subsection (c).
|
11 | | (b) If the amount of the credit exceeds the tax liability |
12 | | for the year, the
excess may be carried forward and applied to |
13 | | the tax liability of the 5 taxable
years following the excess |
14 | | credit year. The tax credit shall be applied to the
earliest |
15 | | year for which there is a tax liability. If there are credits |
16 | | for
more than one year that are available to offset a |
17 | | liability, the earlier credit
shall be applied first.
|
18 | | (c) The transfer of the tax credit allowed under this |
19 | | Section may be made
(i) to the purchaser of land that has been |
20 | | designated solely for affordable
housing projects in |
21 | | accordance with the Illinois Housing Development Act or
(ii) |
22 | | to another donor who has also made a donation in accordance |
23 | | with Section 7.28 of the
Illinois Housing
Development Act.
|
24 | | (d) A taxpayer claiming the credit provided by this |
25 | | Section must maintain
and record any information that the |
26 | | Department may require by regulation
regarding the project for |
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1 | | which the credit is claimed.
When
claiming the credit provided |
2 | | by this Section, the taxpayer must provide
information |
3 | | regarding the taxpayer's donation to the project under the |
4 | | Illinois Housing Development Act.
|
5 | | (Source: P.A. 99-915, eff. 12-20-16.)
|
6 | | (35 ILCS 5/220) |
7 | | Sec. 220. Angel investment credit. |
8 | | (a) As used in this Section: |
9 | | "Applicant" means a corporation, partnership, limited |
10 | | liability company, or a natural person that makes an |
11 | | investment in a qualified new business venture. The term |
12 | | "applicant" does not include (i) a corporation, partnership, |
13 | | limited liability company, or a natural person who has a |
14 | | direct or indirect ownership interest of at least 51% in the |
15 | | profits, capital, or value of the qualified new business |
16 | | venture receiving the investment or (ii) a related member. |
17 | | "Claimant" means an applicant certified by the Department |
18 | | who files a claim for a credit under this Section. |
19 | | "Department" means the Department of Commerce and Economic |
20 | | Opportunity. |
21 | | "Investment" means money (or its equivalent) given to a |
22 | | qualified new business venture, at a risk of loss, in |
23 | | consideration for an equity interest of the qualified new |
24 | | business venture. The Department may adopt rules to permit |
25 | | certain forms of contingent equity investments to be |
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1 | | considered eligible for a tax credit under this Section. |
2 | | "Qualified new business venture" means a business that is |
3 | | registered with the Department under this Section. |
4 | | "Related member" means a person that, with respect to the
|
5 | | applicant, is any one of the following: |
6 | | (1) An individual, if the individual and the members |
7 | | of the individual's family (as defined in Section 318 of |
8 | | the Internal Revenue Code) own directly, indirectly,
|
9 | | beneficially, or constructively, in the aggregate, at |
10 | | least 50% of the value of the outstanding profits, |
11 | | capital, stock, or other ownership interest in the |
12 | | qualified new business venture that is the recipient of |
13 | | the applicant's investment. |
14 | | (2) A partnership, estate, or trust and any partner or |
15 | | beneficiary, if the partnership, estate, or trust and its |
16 | | partners or beneficiaries own directly, indirectly, |
17 | | beneficially, or constructively, in the aggregate, at |
18 | | least 50% of the profits, capital, stock, or other |
19 | | ownership interest in the qualified new business venture |
20 | | that is the recipient of the applicant's investment. |
21 | | (3) A corporation, and any party related to the |
22 | | corporation in a manner that would require an attribution |
23 | | of stock from the corporation under the attribution rules
|
24 | | of Section 318 of the Internal Revenue Code, if the |
25 | | applicant and any other related member own, in the |
26 | | aggregate, directly, indirectly, beneficially, or |
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1 | | constructively, at least 50% of the value of the |
2 | | outstanding stock of the qualified new business venture |
3 | | that is the recipient of the applicant's investment. |
4 | | (4) A corporation and any party related to that |
5 | | corporation in a manner that would require an attribution |
6 | | of stock from the corporation to the party or from the
|
7 | | party to the corporation under the attribution rules of |
8 | | Section 318 of the Internal Revenue Code, if the |
9 | | corporation and all such related parties own, in the |
10 | | aggregate, at least 50% of the profits, capital, stock, or |
11 | | other ownership interest in the qualified new business |
12 | | venture that is the recipient of the applicant's |
13 | | investment. |
14 | | (5) A person to or from whom there is attribution of |
15 | | ownership of stock in the qualified new business venture |
16 | | that is the recipient of the applicant's investment in |
17 | | accordance with Section 1563(e) of the Internal Revenue |
18 | | Code, except that for purposes of determining whether a |
19 | | person is a related member under this paragraph, "20%" |
20 | | shall be substituted for "5%" whenever "5%" appears in |
21 | | Section 1563(e) of the Internal Revenue Code. |
22 | | (b) For taxable years beginning after December 31, 2010, |
23 | | and ending on or before December 31, 2026 December 31, 2021 , |
24 | | subject to the limitations provided in this Section, a |
25 | | claimant may claim, as a credit against the tax imposed under |
26 | | subsections (a) and (b) of Section 201 of this Act, an amount |
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1 | | equal to 25% of the claimant's investment made directly in a |
2 | | qualified new business venture. In order for an investment in |
3 | | a qualified new business venture to be eligible for tax |
4 | | credits, the business must have applied for and received |
5 | | certification under subsection (e) for the taxable year in |
6 | | which the investment was made prior to the date on which the |
7 | | investment was made. The credit under this Section may not |
8 | | exceed the taxpayer's Illinois income tax liability for the |
9 | | taxable year. If the amount of the credit exceeds the tax |
10 | | liability for the year, the excess may be carried forward and |
11 | | applied to the tax liability of the 5 taxable years following |
12 | | the excess credit year. The credit shall be applied to the |
13 | | earliest year for which there is a tax liability. If there are |
14 | | credits from more than one tax year that are available to |
15 | | offset a liability, the earlier credit shall be applied first. |
16 | | In the case of a partnership or Subchapter S Corporation, the |
17 | | credit is allowed to the partners or shareholders in |
18 | | accordance with the determination of income and distributive |
19 | | share of income under Sections 702 and 704 and Subchapter S of |
20 | | the Internal Revenue Code. |
21 | | (c) The minimum amount an applicant must invest in any |
22 | | single qualified new business venture in order to be eligible |
23 | | for a credit under this Section is $10,000. The maximum amount |
24 | | of an applicant's total investment made in any single |
25 | | qualified new business venture that may be used as the basis |
26 | | for a credit under this Section is $2,000,000. |
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1 | | (d) The Department shall implement a program to certify an |
2 | | applicant for an angel investment credit. Upon satisfactory |
3 | | review, the Department shall issue a tax credit certificate |
4 | | stating the amount of the tax credit to which the applicant is |
5 | | entitled. The Department shall annually certify that: (i) each |
6 | | qualified new business venture that receives an angel |
7 | | investment under this Section has maintained a minimum |
8 | | employment threshold, as defined by rule, in the State (and |
9 | | continues to maintain a minimum employment threshold in the |
10 | | State for a period of no less than 3 years from the issue date |
11 | | of the last tax credit certificate issued by the Department |
12 | | with respect to such business pursuant to this Section); and |
13 | | (ii) the claimant's investment has been made and remains, |
14 | | except in the event of a qualifying liquidity event, in the |
15 | | qualified new business venture for no less than 3 years. |
16 | | If an investment for which a claimant is allowed a credit |
17 | | under subsection (b) is held by the claimant for less than 3 |
18 | | years, other than as a result of a permitted sale of the |
19 | | investment to person who is not a related member, the claimant |
20 | | shall pay to the Department of Revenue, in the manner |
21 | | prescribed by the Department of Revenue, the aggregate amount |
22 | | of the disqualified credits that the claimant received related |
23 | | to the subject investment. |
24 | | If the Department determines that a qualified new business |
25 | | venture failed to maintain a minimum employment threshold in |
26 | | the State through the date which is 3 years from the issue date |
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1 | | of the last tax credit certificate issued by the Department |
2 | | with respect to the subject business pursuant to this Section, |
3 | | the claimant or claimants shall pay to the Department of |
4 | | Revenue, in the manner prescribed by the Department of |
5 | | Revenue, the aggregate amount of the disqualified credits that |
6 | | claimant or claimants received related to investments in that |
7 | | business. |
8 | | (e) The Department shall implement a program to register |
9 | | qualified new business ventures for purposes of this Section. |
10 | | A business desiring registration under this Section shall be |
11 | | required to submit a full and complete application to the |
12 | | Department. A submitted application shall be effective only |
13 | | for the taxable year in which it is submitted, and a business |
14 | | desiring registration under this Section shall be required to |
15 | | submit a separate application in and for each taxable year for |
16 | | which the business desires registration. Further, if at any |
17 | | time prior to the acceptance of an application for |
18 | | registration under this Section by the Department one or more |
19 | | events occurs which makes the information provided in that |
20 | | application materially false or incomplete (in whole or in |
21 | | part), the business shall promptly notify the Department of |
22 | | the same. Any failure of a business to promptly provide the |
23 | | foregoing information to the Department may, at the discretion |
24 | | of the Department, result in a revocation of a previously |
25 | | approved application for that business, or disqualification of |
26 | | the business from future registration under this Section, or |
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1 | | both. The Department may register the business only if all of |
2 | | the following conditions are satisfied: |
3 | | (1) it has its principal place of business in this |
4 | | State; |
5 | | (2) at least 51% of the employees employed by the |
6 | | business are employed in this State; |
7 | | (3) the business has the potential for increasing jobs |
8 | | in this State, increasing capital investment in this |
9 | | State, or both, as determined by the Department, and |
10 | | either of the following apply: |
11 | | (A) it is principally engaged in innovation in any |
12 | | of the following: manufacturing; biotechnology; |
13 | | nanotechnology; communications; agricultural |
14 | | sciences; clean energy creation or storage technology; |
15 | | processing or assembling products, including medical |
16 | | devices, pharmaceuticals, computer software, computer |
17 | | hardware, semiconductors, other innovative technology |
18 | | products, or other products that are produced using |
19 | | manufacturing methods that are enabled by applying |
20 | | proprietary technology; or providing services that are |
21 | | enabled by applying proprietary technology; or |
22 | | (B) it is undertaking pre-commercialization |
23 | | activity related to proprietary technology that |
24 | | includes conducting research, developing a new product |
25 | | or business process, or developing a service that is |
26 | | principally reliant on applying proprietary |
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1 | | technology; |
2 | | (4) it is not principally engaged in real estate |
3 | | development, insurance, banking, lending, lobbying, |
4 | | political consulting, professional services provided by |
5 | | attorneys, accountants, business consultants, physicians, |
6 | | or health care consultants, wholesale or retail trade, |
7 | | leisure, hospitality, transportation, or construction, |
8 | | except construction of power production plants that derive |
9 | | energy from a renewable energy resource, as defined in |
10 | | Section 1 of the Illinois Power Agency Act; |
11 | | (5) at the time it is first certified: |
12 | | (A) it has fewer than 100 employees; |
13 | | (B) it has been in operation in Illinois for not |
14 | | more than 10 consecutive years prior to the year of |
15 | | certification; and |
16 | | (C) it has received not more than $10,000,000 in |
17 | | aggregate investments; |
18 | | (5.1) it agrees to maintain a minimum employment |
19 | | threshold in the State of Illinois prior to the date which |
20 | | is 3 years from the issue date of the last tax credit |
21 | | certificate issued by the Department with respect to that |
22 | | business pursuant to this Section; |
23 | | (6) (blank); and |
24 | | (7) it has received not more than $4,000,000 in |
25 | | investments that qualified for tax credits under this |
26 | | Section. |
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1 | | (f) The Department, in consultation with the Department of |
2 | | Revenue, shall adopt rules to administer this Section. The |
3 | | aggregate amount of the tax credits that may be claimed under |
4 | | this Section for investments made in qualified new business |
5 | | ventures shall be limited at $10,000,000 per calendar year, of |
6 | | which $500,000 shall be reserved for investments made in |
7 | | qualified new business ventures which are minority-owned |
8 | | businesses, women-owned businesses, or businesses owned by a |
9 | | person with a disability (as those terms are used and defined |
10 | | in the Business Enterprise for Minorities, Women, and Persons |
11 | | with Disabilities Act), and an additional $500,000 shall be |
12 | | reserved for investments made in qualified new business |
13 | | ventures with their principal place of business in counties |
14 | | with a population of not more than 250,000. The foregoing |
15 | | annual allowable amounts shall be allocated by the Department, |
16 | | on a per calendar quarter basis and prior to the commencement |
17 | | of each calendar year, in such proportion as determined by the |
18 | | Department, provided that: (i) the amount initially allocated |
19 | | by the Department for any one calendar quarter shall not |
20 | | exceed 35% of the total allowable amount; (ii) any portion of |
21 | | the allocated allowable amount remaining unused as of the end |
22 | | of any of the first 3 calendar quarters of a given calendar |
23 | | year shall be rolled into, and added to, the total allocated |
24 | | amount for the next available calendar quarter; and (iii) the |
25 | | reservation of tax credits for investments in minority-owned |
26 | | businesses, women-owned businesses, businesses owned by a |
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1 | | person with a disability, and in businesses in counties with a |
2 | | population of not more than 250,000 is limited to the first 3 |
3 | | calendar quarters of a given calendar year, after which they |
4 | | may be claimed by investors in any qualified new business |
5 | | venture. |
6 | | (g) A claimant may not sell or otherwise transfer a credit |
7 | | awarded under this Section to another person. |
8 | | (h) On or before March 1 of each year, the Department shall |
9 | | report to the Governor and to the General Assembly on the tax |
10 | | credit certificates awarded under this Section for the prior |
11 | | calendar year. |
12 | | (1) This report must include, for each tax credit |
13 | | certificate awarded: |
14 | | (A) the name of the claimant and the amount of |
15 | | credit awarded or allocated to that claimant; |
16 | | (B) the name and address (including the county) of |
17 | | the qualified new business venture that received the |
18 | | investment giving rise to the credit, the North |
19 | | American Industry Classification System (NAICS) code |
20 | | applicable to that qualified new business venture, and |
21 | | the number of employees of the qualified new business |
22 | | venture; and |
23 | | (C) the date of approval by the Department of each |
24 | | claimant's tax credit certificate. |
25 | | (2) The report must also include: |
26 | | (A) the total number of applicants and the total |
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1 | | number of claimants, including the amount of each tax |
2 | | credit certificate awarded to a claimant under this |
3 | | Section in the prior calendar year; |
4 | | (B) the total number of applications from |
5 | | businesses seeking registration under this Section, |
6 | | the total number of new qualified business ventures |
7 | | registered by the Department, and the aggregate amount |
8 | | of investment upon which tax credit certificates were |
9 | | issued in the prior calendar year; and |
10 | | (C) the total amount of tax credit certificates |
11 | | sought by applicants, the amount of each tax credit |
12 | | certificate issued to a claimant, the aggregate amount |
13 | | of all tax credit certificates issued in the prior |
14 | | calendar year and the aggregate amount of tax credit |
15 | | certificates issued as authorized under this Section |
16 | | for all calendar years.
|
17 | | (i) For each business seeking registration under this |
18 | | Section after December 31, 2016, the Department shall require |
19 | | the business to include in its application the North American |
20 | | Industry Classification System (NAICS) code applicable to the |
21 | | business and the number of employees of the business at the |
22 | | time of application. Each business registered by the |
23 | | Department as a qualified new business venture that receives |
24 | | an investment giving rise to the issuance of a tax credit |
25 | | certificate pursuant to this Section shall, for each of the 3 |
26 | | years following the issue date of the last tax credit |
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1 | | certificate issued by the Department with respect to such |
2 | | business pursuant to this Section, report to the Department |
3 | | the following: |
4 | | (1) the number of employees and the location at which |
5 | | those employees are employed, both as of the end of each |
6 | | year; |
7 | | (2) the amount of additional new capital investment |
8 | | raised as of the end of each year, if any; and |
9 | | (3) the terms of any liquidity event occurring during |
10 | | such year; for the purposes of this Section, a "liquidity |
11 | | event" means any event that would be considered an exit |
12 | | for an illiquid investment, including any event that |
13 | | allows the equity holders of the business (or any material |
14 | | portion thereof) to cash out some or all of their |
15 | | respective equity interests. |
16 | | (Source: P.A. 100-328, eff. 1-1-18; 100-686, eff. 1-1-19; |
17 | | 100-863, eff. 8-14-18; 101-81, eff. 7-12-19.)
|
18 | | (35 ILCS 5/221) |
19 | | Sec. 221. Rehabilitation costs; qualified historic |
20 | | properties; River Edge Redevelopment Zone. |
21 | | (a) For taxable years that begin on or after January 1, |
22 | | 2012 and begin prior to January 1, 2018, there shall be allowed |
23 | | a tax credit against the tax imposed by subsections (a) and (b) |
24 | | of Section 201 of this Act in an amount equal to 25% of |
25 | | qualified expenditures incurred by a qualified taxpayer during |
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1 | | the taxable year in the restoration and preservation of a |
2 | | qualified historic structure located in a River Edge |
3 | | Redevelopment Zone pursuant to a qualified rehabilitation |
4 | | plan, provided that the total amount of such expenditures (i) |
5 | | must equal $5,000 or more and (ii) must exceed 50% of the |
6 | | purchase price of the property. |
7 | | (a-1) For taxable years that begin on or after January 1, |
8 | | 2018 and end prior to January 1, 2027 January 1, 2022 , there |
9 | | shall be allowed a tax credit against the tax imposed by |
10 | | subsections (a) and (b) of Section 201 of this Act in an |
11 | | aggregate amount equal to 25% of qualified expenditures |
12 | | incurred by a qualified taxpayer in the restoration and |
13 | | preservation of a qualified historic structure located in a |
14 | | River Edge Redevelopment Zone pursuant to a qualified |
15 | | rehabilitation plan, provided that the total amount of such |
16 | | expenditures must (i) equal $5,000 or more and (ii) exceed the |
17 | | adjusted basis of the qualified historic structure on the |
18 | | first day the qualified rehabilitation plan begins. For any |
19 | | rehabilitation project, regardless of duration or number of |
20 | | phases, the project's compliance with the foregoing provisions |
21 | | (i) and (ii) shall be determined based on the aggregate amount |
22 | | of qualified expenditures for the entire project and may |
23 | | include expenditures incurred under subsection (a), this |
24 | | subsection, or both subsection (a) and this subsection. If the |
25 | | qualified rehabilitation plan spans multiple years, the |
26 | | aggregate credit for the entire project shall be allowed in |
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1 | | the last taxable year, except for phased rehabilitation |
2 | | projects, which may receive credits upon completion of each |
3 | | phase. Before obtaining the first phased credit: (A) the total |
4 | | amount of such expenditures must meet the requirements of |
5 | | provisions (i) and (ii) of this subsection; (B) the |
6 | | rehabilitated portion of the qualified historic structure must |
7 | | be placed in service; and (C) the requirements of subsection |
8 | | (b) must be met. |
9 | | (a-2) For taxable years beginning on or after January 1, |
10 | | 2021 and ending prior to January 1, 2027 January 1, 2022 , there |
11 | | shall be allowed a tax credit against the tax imposed by |
12 | | subsections (a) and (b) of Section 201 as provided in Section |
13 | | 10-10.3 of the River Edge Redevelopment Zone Act. The credit |
14 | | allowed under this subsection (a-2) shall apply only to |
15 | | taxpayers that make a capital investment of at least |
16 | | $1,000,000 in a qualified rehabilitation plan. |
17 | | The credit or credits may not reduce the taxpayer's |
18 | | liability to less than zero. If the amount of the credit or |
19 | | credits exceeds the taxpayer's liability, the excess may be |
20 | | carried forward and applied against the taxpayer's liability |
21 | | in succeeding calendar years in the manner provided under |
22 | | paragraph (4) of Section 211 of this Act. The credit or credits |
23 | | shall be applied to the earliest year for which there is a tax |
24 | | liability. If there are credits from more than one taxable |
25 | | year that are available to offset a liability, the earlier |
26 | | credit shall be applied first. |
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1 | | For partners, shareholders of Subchapter S corporations, |
2 | | and owners of limited liability companies, if the liability |
3 | | company is treated as a partnership for the purposes of |
4 | | federal and State income taxation, there shall be allowed a |
5 | | credit under this Section to be determined in accordance with |
6 | | the determination of income and distributive share of income |
7 | | under Sections 702 and 704 and Subchapter S of the Internal |
8 | | Revenue Code. |
9 | | The total aggregate amount of credits awarded under the |
10 | | Blue Collar Jobs Act (Article 20 of this amendatory Act of the |
11 | | 101st General Assembly) shall not exceed $20,000,000 in any |
12 | | State fiscal year. |
13 | | (b) To obtain a tax credit pursuant to this Section, the |
14 | | taxpayer must apply with the Department of Natural Resources. |
15 | | The Department of Natural Resources shall determine the amount |
16 | | of eligible rehabilitation costs and expenses in addition to |
17 | | the amount of the River Edge construction jobs credit within |
18 | | 45 days of receipt of a complete application. The taxpayer |
19 | | must submit a certification of costs prepared by an |
20 | | independent certified public accountant that certifies (i) the |
21 | | project expenses, (ii) whether those expenses are qualified |
22 | | expenditures, and (iii) that the qualified expenditures exceed |
23 | | the adjusted basis of the qualified historic structure on the |
24 | | first day the qualified rehabilitation plan commenced. The |
25 | | Department of Natural Resources is authorized, but not |
26 | | required, to accept this certification of costs to determine |
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1 | | the amount of qualified expenditures and the amount of the |
2 | | credit. The Department of Natural Resources shall provide |
3 | | guidance as to the minimum standards to be followed in the |
4 | | preparation of such certification. The Department of Natural |
5 | | Resources and the National Park Service shall determine |
6 | | whether the rehabilitation is consistent with the United |
7 | | States Secretary of the Interior's Standards for |
8 | | Rehabilitation. |
9 | | (b-1) Upon completion of the project and approval of the |
10 | | complete application, the Department of Natural Resources |
11 | | shall issue a single certificate in the amount of the eligible |
12 | | credits equal to 25% of qualified expenditures incurred during |
13 | | the eligible taxable years, as defined in subsections (a) and |
14 | | (a-1), excepting any credits awarded under subsection (a) |
15 | | prior to January 1, 2019 (the effective date of Public Act |
16 | | 100-629) and any phased credits issued prior to the eligible |
17 | | taxable year under subsection (a-1). At the time the |
18 | | certificate is issued, an issuance fee up to the maximum |
19 | | amount of 2% of the amount of the credits issued by the |
20 | | certificate may be collected from the applicant to administer |
21 | | the provisions of this Section. If collected, this issuance |
22 | | fee shall be deposited into the Historic Property |
23 | | Administrative Fund, a special fund created in the State |
24 | | treasury. Subject to appropriation, moneys in the Historic |
25 | | Property Administrative Fund shall be provided to the |
26 | | Department of Natural Resources as reimbursement for the costs |
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1 | | associated with administering this Section. |
2 | | (c) The taxpayer must attach the certificate to the tax |
3 | | return on which the credits are to be claimed. The tax credit |
4 | | under this Section may not reduce the taxpayer's liability to |
5 | | less than
zero. If the amount of the credit exceeds the tax |
6 | | liability for the year, the excess credit may be carried |
7 | | forward and applied to the tax liability of the 5 taxable years |
8 | | following the excess credit year. |
9 | | (c-1) Subject to appropriation, moneys in the Historic |
10 | | Property Administrative Fund shall be used, on a biennial |
11 | | basis beginning at the end of the second fiscal year after |
12 | | January 1, 2019 (the effective date of Public Act 100-629), to |
13 | | hire a qualified third party to prepare a biennial report to |
14 | | assess the overall economic impact to the State from the |
15 | | qualified rehabilitation projects under this Section completed |
16 | | in that year and in previous years. The overall economic |
17 | | impact shall include at least: (1) the direct and indirect or |
18 | | induced economic impacts of completed projects; (2) temporary, |
19 | | permanent, and construction jobs created; (3) sales, income, |
20 | | and property tax generation before, during construction, and |
21 | | after completion; and (4) indirect neighborhood impact after |
22 | | completion. The report shall be submitted to the Governor and |
23 | | the General Assembly. The report to the General Assembly shall |
24 | | be filed with the Clerk of the House of Representatives and the |
25 | | Secretary of the Senate in electronic form only, in the manner |
26 | | that the Clerk and the Secretary shall direct. |
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1 | | (c-2) The Department of Natural Resources may adopt rules |
2 | | to implement this Section in addition to the rules expressly |
3 | | authorized in this Section. |
4 | | (d) As used in this Section, the following terms have the |
5 | | following meanings. |
6 | | "Phased rehabilitation" means a project that is completed |
7 | | in phases, as defined under Section 47 of the federal Internal |
8 | | Revenue Code and pursuant to National Park Service regulations |
9 | | at 36 C.F.R. 67. |
10 | | "Placed in service" means the date when the property is |
11 | | placed in a condition or state of readiness and availability |
12 | | for a specifically assigned function as defined under Section |
13 | | 47 of the federal Internal Revenue Code and federal Treasury |
14 | | Regulation Sections 1.46 and 1.48. |
15 | | "Qualified expenditure" means all the costs and expenses |
16 | | defined as qualified rehabilitation expenditures under Section |
17 | | 47 of the federal Internal Revenue Code that were incurred in |
18 | | connection with a qualified historic structure. |
19 | | "Qualified historic structure" means a certified historic |
20 | | structure as defined under Section 47(c)(3) of the federal |
21 | | Internal Revenue Code. |
22 | | "Qualified rehabilitation plan" means a project that is |
23 | | approved by the Department of Natural Resources and the |
24 | | National Park Service as being consistent with the United |
25 | | States Secretary of the Interior's Standards for |
26 | | Rehabilitation. |
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1 | | "Qualified taxpayer" means the owner of the qualified |
2 | | historic structure or any other person who qualifies for the |
3 | | federal rehabilitation credit allowed by Section 47 of the |
4 | | federal Internal Revenue Code with respect to that qualified |
5 | | historic structure. Partners, shareholders of subchapter S |
6 | | corporations, and owners of limited liability companies (if |
7 | | the limited liability company is treated as a partnership for |
8 | | purposes of federal and State income taxation) are entitled to |
9 | | a credit under this Section to be determined in accordance |
10 | | with the determination of income and distributive share of |
11 | | income under Sections 702 and 703 and subchapter S of the |
12 | | Internal Revenue Code, provided that credits granted to a |
13 | | partnership, a limited liability company taxed as a |
14 | | partnership, or other multiple owners of property shall be |
15 | | passed through to the partners, members, or owners |
16 | | respectively on a pro rata basis or pursuant to an executed |
17 | | agreement among the partners, members, or owners documenting |
18 | | any alternate distribution method.
|
19 | | (Source: P.A. 100-236, eff. 8-18-17; 100-629, eff. 1-1-19; |
20 | | 100-695, eff. 8-3-18; 101-9, eff. 6-5-19; 101-81, eff. |
21 | | 7-12-19.)
|
22 | | (35 ILCS 5/222) |
23 | | Sec. 222. Live theater production credit. |
24 | | (a) For tax years beginning on or after January 1, 2012 and |
25 | | beginning prior to January 1, 2027 January 1, 2022 , a taxpayer |
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1 | | who has received a tax credit award under the Live Theater |
2 | | Production Tax Credit Act is entitled to a credit against the |
3 | | taxes imposed under subsections (a) and (b) of Section 201 of |
4 | | this Act in an amount determined under that Act by the |
5 | | Department of Commerce and Economic Opportunity. |
6 | | (b) If the taxpayer is a partnership, limited liability |
7 | | partnership, limited liability company, or Subchapter S |
8 | | corporation, the tax credit award is allowed to the partners, |
9 | | unit holders, or shareholders in accordance with the |
10 | | determination of income and distributive share of income under |
11 | | Sections 702 and 704 and Subchapter S of the Internal Revenue |
12 | | Code. |
13 | | (c) A sale, assignment, or transfer of the tax credit |
14 | | award may be made by the taxpayer earning the credit within one |
15 | | year after the credit is awarded in accordance with rules |
16 | | adopted by the Department of Commerce and Economic |
17 | | Opportunity. |
18 | | (d) The Department of Revenue, in cooperation with the |
19 | | Department of Commerce and Economic Opportunity, shall adopt |
20 | | rules to enforce and administer the provisions of this |
21 | | Section. |
22 | | (e) The tax credit award may not be carried back. If the |
23 | | amount of the credit exceeds the tax liability for the year, |
24 | | the excess may be carried forward and applied to the tax |
25 | | liability of the 5 tax years following the excess credit year. |
26 | | The tax credit award shall be applied to the earliest year for |
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1 | | which there is a tax liability. If there are credits from more |
2 | | than one tax year that are available to offset liability, the |
3 | | earlier credit shall be applied first. In no event may a credit |
4 | | under this Section reduce the taxpayer's liability to less |
5 | | than zero.
|
6 | | (Source: P.A. 100-415, eff. 1-1-18 .)
|
7 | | Section 30-15. The Use Tax Act is amended by changing |
8 | | Section 3-5 as follows:
|
9 | | (35 ILCS 105/3-5)
|
10 | | Sec. 3-5. Exemptions. Use of the following tangible |
11 | | personal property is exempt from the tax imposed by this Act:
|
12 | | (1) Personal property purchased from a corporation, |
13 | | society, association,
foundation, institution, or |
14 | | organization, other than a limited liability
company, that is |
15 | | organized and operated as a not-for-profit service enterprise
|
16 | | for the benefit of persons 65 years of age or older if the |
17 | | personal property was not purchased by the enterprise for the |
18 | | purpose of resale by the
enterprise.
|
19 | | (2) Personal property purchased by a not-for-profit |
20 | | Illinois county
fair association for use in conducting, |
21 | | operating, or promoting the
county fair.
|
22 | | (3) Personal property purchased by a not-for-profit
arts |
23 | | or cultural organization that establishes, by proof required |
24 | | by the
Department by
rule, that it has received an exemption |
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1 | | under Section 501(c)(3) of the Internal
Revenue Code and that |
2 | | is organized and operated primarily for the
presentation
or |
3 | | support of arts or cultural programming, activities, or |
4 | | services. These
organizations include, but are not limited to, |
5 | | music and dramatic arts
organizations such as symphony |
6 | | orchestras and theatrical groups, arts and
cultural service |
7 | | organizations, local arts councils, visual arts organizations,
|
8 | | and media arts organizations.
On and after July 1, 2001 (the |
9 | | effective date of Public Act 92-35), however, an entity |
10 | | otherwise eligible for this exemption shall not
make tax-free |
11 | | purchases unless it has an active identification number issued |
12 | | by
the Department.
|
13 | | (4) Personal property purchased by a governmental body, by |
14 | | a
corporation, society, association, foundation, or |
15 | | institution organized and
operated exclusively for charitable, |
16 | | religious, or educational purposes, or
by a not-for-profit |
17 | | corporation, society, association, foundation,
institution, or |
18 | | organization that has no compensated officers or employees
and |
19 | | that is organized and operated primarily for the recreation of |
20 | | persons
55 years of age or older. A limited liability company |
21 | | may qualify for the
exemption under this paragraph only if the |
22 | | limited liability company is
organized and operated |
23 | | exclusively for educational purposes. On and after July
1, |
24 | | 1987, however, no entity otherwise eligible for this exemption |
25 | | shall make
tax-free purchases unless it has an active |
26 | | exemption identification number
issued by the Department.
|
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1 | | (5) Until July 1, 2003, a passenger car that is a |
2 | | replacement vehicle to
the extent that the
purchase price of |
3 | | the car is subject to the Replacement Vehicle Tax.
|
4 | | (6) Until July 1, 2003 and beginning again on September 1, |
5 | | 2004 through August 30, 2014, graphic arts machinery and |
6 | | equipment, including
repair and replacement
parts, both new |
7 | | and used, and including that manufactured on special order,
|
8 | | certified by the purchaser to be used primarily for graphic |
9 | | arts production,
and including machinery and equipment |
10 | | purchased for lease.
Equipment includes chemicals or chemicals |
11 | | acting as catalysts but only if
the
chemicals or chemicals |
12 | | acting as catalysts effect a direct and immediate change
upon |
13 | | a graphic arts product. Beginning on July 1, 2017, graphic |
14 | | arts machinery and equipment is included in the manufacturing |
15 | | and assembling machinery and equipment exemption under |
16 | | paragraph (18).
|
17 | | (7) Farm chemicals.
|
18 | | (8) Legal tender, currency, medallions, or gold or silver |
19 | | coinage issued by
the State of Illinois, the government of the |
20 | | United States of America, or the
government of any foreign |
21 | | country, and bullion.
|
22 | | (9) Personal property purchased from a teacher-sponsored |
23 | | student
organization affiliated with an elementary or |
24 | | secondary school located in
Illinois.
|
25 | | (10) A motor vehicle that is used for automobile renting, |
26 | | as defined in the
Automobile Renting Occupation and Use Tax |
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1 | | Act.
|
2 | | (11) Farm machinery and equipment, both new and used,
|
3 | | including that manufactured on special order, certified by the |
4 | | purchaser
to be used primarily for production agriculture or |
5 | | State or federal
agricultural programs, including individual |
6 | | replacement parts for
the machinery and equipment, including |
7 | | machinery and equipment
purchased
for lease,
and including |
8 | | implements of husbandry defined in Section 1-130 of
the |
9 | | Illinois Vehicle Code, farm machinery and agricultural |
10 | | chemical and
fertilizer spreaders, and nurse wagons required |
11 | | to be registered
under Section 3-809 of the Illinois Vehicle |
12 | | Code,
but excluding other motor
vehicles required to be
|
13 | | registered under the Illinois Vehicle Code.
Horticultural |
14 | | polyhouses or hoop houses used for propagating, growing, or
|
15 | | overwintering plants shall be considered farm machinery and |
16 | | equipment under
this item (11).
Agricultural chemical tender |
17 | | tanks and dry boxes shall include units sold
separately from a |
18 | | motor vehicle required to be licensed and units sold mounted
|
19 | | on a motor vehicle required to be licensed if the selling price |
20 | | of the tender
is separately stated.
|
21 | | Farm machinery and equipment shall include precision |
22 | | farming equipment
that is
installed or purchased to be |
23 | | installed on farm machinery and equipment
including, but not |
24 | | limited to, tractors, harvesters, sprayers, planters,
seeders, |
25 | | or spreaders.
Precision farming equipment includes, but is not |
26 | | limited to, soil testing
sensors, computers, monitors, |
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1 | | software, global positioning
and mapping systems, and other |
2 | | such equipment.
|
3 | | Farm machinery and equipment also includes computers, |
4 | | sensors, software, and
related equipment used primarily in the
|
5 | | computer-assisted operation of production agriculture |
6 | | facilities, equipment,
and
activities such as, but not limited |
7 | | to,
the collection, monitoring, and correlation of
animal and |
8 | | crop data for the purpose of
formulating animal diets and |
9 | | agricultural chemicals. This item (11) is exempt
from the |
10 | | provisions of
Section 3-90.
|
11 | | (12) Until June 30, 2013, fuel and petroleum products sold |
12 | | to or used by an air common
carrier, certified by the carrier |
13 | | to be used for consumption, shipment, or
storage in the |
14 | | conduct of its business as an air common carrier, for a
flight |
15 | | destined for or returning from a location or locations
outside |
16 | | the United States without regard to previous or subsequent |
17 | | domestic
stopovers.
|
18 | | Beginning July 1, 2013, fuel and petroleum products sold |
19 | | to or used by an air carrier, certified by the carrier to be |
20 | | used for consumption, shipment, or storage in the conduct of |
21 | | its business as an air common carrier, for a flight that (i) is |
22 | | engaged in foreign trade or is engaged in trade between the |
23 | | United States and any of its possessions and (ii) transports |
24 | | at least one individual or package for hire from the city of |
25 | | origination to the city of final destination on the same |
26 | | aircraft, without regard to a change in the flight number of |
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1 | | that aircraft. |
2 | | (13) Proceeds of mandatory service charges separately
|
3 | | stated on customers' bills for the purchase and consumption of |
4 | | food and
beverages purchased at retail from a retailer, to the |
5 | | extent that the proceeds
of the service charge are in fact |
6 | | turned over as tips or as a substitute
for tips to the |
7 | | employees who participate directly in preparing, serving,
|
8 | | hosting or cleaning up the food or beverage function with |
9 | | respect to which
the service charge is imposed.
|
10 | | (14) Until July 1, 2003, oil field exploration, drilling, |
11 | | and production
equipment,
including (i) rigs and parts of |
12 | | rigs, rotary
rigs, cable tool rigs, and workover rigs, (ii) |
13 | | pipe and tubular goods,
including casing and drill strings, |
14 | | (iii) pumps and pump-jack units, (iv)
storage tanks and flow |
15 | | lines, (v) any individual replacement part for oil
field |
16 | | exploration, drilling, and production equipment, and (vi) |
17 | | machinery and
equipment purchased
for lease; but excluding |
18 | | motor vehicles required to be registered under the
Illinois |
19 | | Vehicle Code.
|
20 | | (15) Photoprocessing machinery and equipment, including |
21 | | repair and
replacement parts, both new and used, including |
22 | | that
manufactured on special order, certified by the purchaser |
23 | | to be used
primarily for photoprocessing, and including
|
24 | | photoprocessing machinery and equipment purchased for lease.
|
25 | | (16) Until July 1, 2023, coal and aggregate exploration, |
26 | | mining, off-highway hauling,
processing, maintenance, and |
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1 | | reclamation equipment,
including replacement parts and |
2 | | equipment, and
including equipment purchased for lease, but |
3 | | excluding motor
vehicles required to be registered under the |
4 | | Illinois Vehicle Code. The changes made to this Section by |
5 | | Public Act 97-767 apply on and after July 1, 2003, but no claim |
6 | | for credit or refund is allowed on or after August 16, 2013 |
7 | | (the effective date of Public Act 98-456)
for such taxes paid |
8 | | during the period beginning July 1, 2003 and ending on August |
9 | | 16, 2013 (the effective date of Public Act 98-456).
|
10 | | (17) Until July 1, 2003, distillation machinery and |
11 | | equipment, sold as a
unit or kit,
assembled or installed by the |
12 | | retailer, certified by the user to be used
only for the |
13 | | production of ethyl alcohol that will be used for consumption
|
14 | | as motor fuel or as a component of motor fuel for the personal |
15 | | use of the
user, and not subject to sale or resale.
|
16 | | (18) Manufacturing and assembling machinery and equipment |
17 | | used
primarily in the process of manufacturing or assembling |
18 | | tangible
personal property for wholesale or retail sale or |
19 | | lease, whether that sale
or lease is made directly by the |
20 | | manufacturer or by some other person,
whether the materials |
21 | | used in the process are
owned by the manufacturer or some other |
22 | | person, or whether that sale or
lease is made apart from or as |
23 | | an incident to the seller's engaging in
the service occupation |
24 | | of producing machines, tools, dies, jigs,
patterns, gauges, or |
25 | | other similar items of no commercial value on
special order |
26 | | for a particular purchaser. The exemption provided by this |
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1 | | paragraph (18) includes production related tangible personal |
2 | | property, as defined in Section 3-50, purchased on or after |
3 | | July 1, 2019. The exemption provided by this paragraph (18) |
4 | | does not include machinery and equipment used in (i) the |
5 | | generation of electricity for wholesale or retail sale; (ii) |
6 | | the generation or treatment of natural or artificial gas for |
7 | | wholesale or retail sale that is delivered to customers |
8 | | through pipes, pipelines, or mains; or (iii) the treatment of |
9 | | water for wholesale or retail sale that is delivered to |
10 | | customers through pipes, pipelines, or mains. The provisions |
11 | | of Public Act 98-583 are declaratory of existing law as to the |
12 | | meaning and scope of this exemption. Beginning on July 1, |
13 | | 2017, the exemption provided by this paragraph (18) includes, |
14 | | but is not limited to, graphic arts machinery and equipment, |
15 | | as defined in paragraph (6) of this Section.
|
16 | | (19) Personal property delivered to a purchaser or |
17 | | purchaser's donee
inside Illinois when the purchase order for |
18 | | that personal property was
received by a florist located |
19 | | outside Illinois who has a florist located
inside Illinois |
20 | | deliver the personal property.
|
21 | | (20) Semen used for artificial insemination of livestock |
22 | | for direct
agricultural production.
|
23 | | (21) Horses, or interests in horses, registered with and |
24 | | meeting the
requirements of any of the
Arabian Horse Club |
25 | | Registry of America, Appaloosa Horse Club, American Quarter
|
26 | | Horse Association, United States
Trotting Association, or |
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1 | | Jockey Club, as appropriate, used for
purposes of breeding or |
2 | | racing for prizes. This item (21) is exempt from the |
3 | | provisions of Section 3-90, and the exemption provided for |
4 | | under this item (21) applies for all periods beginning May 30, |
5 | | 1995, but no claim for credit or refund is allowed on or after |
6 | | January 1, 2008
for such taxes paid during the period |
7 | | beginning May 30, 2000 and ending on January 1, 2008.
|
8 | | (22) Computers and communications equipment utilized for |
9 | | any
hospital
purpose
and equipment used in the diagnosis,
|
10 | | analysis, or treatment of hospital patients purchased by a |
11 | | lessor who leases
the
equipment, under a lease of one year or |
12 | | longer executed or in effect at the
time the lessor would |
13 | | otherwise be subject to the tax imposed by this Act, to a
|
14 | | hospital
that has been issued an active tax exemption |
15 | | identification number by
the
Department under Section 1g of |
16 | | the Retailers' Occupation Tax Act. If the
equipment is leased |
17 | | in a manner that does not qualify for
this exemption or is used |
18 | | in any other non-exempt manner, the lessor
shall be liable for |
19 | | the
tax imposed under this Act or the Service Use Tax Act, as |
20 | | the case may
be, based on the fair market value of the property |
21 | | at the time the
non-qualifying use occurs. No lessor shall |
22 | | collect or attempt to collect an
amount (however
designated) |
23 | | that purports to reimburse that lessor for the tax imposed by |
24 | | this
Act or the Service Use Tax Act, as the case may be, if the |
25 | | tax has not been
paid by the lessor. If a lessor improperly |
26 | | collects any such amount from the
lessee, the lessee shall |
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|
1 | | have a legal right to claim a refund of that amount
from the |
2 | | lessor. If, however, that amount is not refunded to the lessee |
3 | | for
any reason, the lessor is liable to pay that amount to the |
4 | | Department.
|
5 | | (23) Personal property purchased by a lessor who leases |
6 | | the
property, under
a
lease of
one year or longer executed or |
7 | | in effect at the time
the lessor would otherwise be subject to |
8 | | the tax imposed by this Act,
to a governmental body
that has |
9 | | been issued an active sales tax exemption identification |
10 | | number by the
Department under Section 1g of the Retailers' |
11 | | Occupation Tax Act.
If the
property is leased in a manner that |
12 | | does not qualify for
this exemption
or used in any other |
13 | | non-exempt manner, the lessor shall be liable for the
tax |
14 | | imposed under this Act or the Service Use Tax Act, as the case |
15 | | may
be, based on the fair market value of the property at the |
16 | | time the
non-qualifying use occurs. No lessor shall collect or |
17 | | attempt to collect an
amount (however
designated) that |
18 | | purports to reimburse that lessor for the tax imposed by this
|
19 | | Act or the Service Use Tax Act, as the case may be, if the tax |
20 | | has not been
paid by the lessor. If a lessor improperly |
21 | | collects any such amount from the
lessee, the lessee shall |
22 | | have a legal right to claim a refund of that amount
from the |
23 | | lessor. If, however, that amount is not refunded to the lessee |
24 | | for
any reason, the lessor is liable to pay that amount to the |
25 | | Department.
|
26 | | (24) Beginning with taxable years ending on or after |
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1 | | December
31, 1995
and
ending with taxable years ending on or |
2 | | before December 31, 2004,
personal property that is
donated |
3 | | for disaster relief to be used in a State or federally declared
|
4 | | disaster area in Illinois or bordering Illinois by a |
5 | | manufacturer or retailer
that is registered in this State to a |
6 | | corporation, society, association,
foundation, or institution |
7 | | that has been issued a sales tax exemption
identification |
8 | | number by the Department that assists victims of the disaster
|
9 | | who reside within the declared disaster area.
|
10 | | (25) Beginning with taxable years ending on or after |
11 | | December
31, 1995 and
ending with taxable years ending on or |
12 | | before December 31, 2004, personal
property that is used in |
13 | | the performance of infrastructure repairs in this
State, |
14 | | including but not limited to municipal roads and streets, |
15 | | access roads,
bridges, sidewalks, waste disposal systems, |
16 | | water and sewer line extensions,
water distribution and |
17 | | purification facilities, storm water drainage and
retention |
18 | | facilities, and sewage treatment facilities, resulting from a |
19 | | State
or federally declared disaster in Illinois or bordering |
20 | | Illinois when such
repairs are initiated on facilities located |
21 | | in the declared disaster area
within 6 months after the |
22 | | disaster.
|
23 | | (26) Beginning July 1, 1999, game or game birds purchased |
24 | | at a "game
breeding
and hunting preserve area" as that term is
|
25 | | used in
the Wildlife Code. This paragraph is exempt from the |
26 | | provisions
of
Section 3-90.
|
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1 | | (27) A motor vehicle, as that term is defined in Section |
2 | | 1-146
of the
Illinois
Vehicle Code, that is donated to a |
3 | | corporation, limited liability company,
society, association, |
4 | | foundation, or institution that is determined by the
|
5 | | Department to be organized and operated exclusively for |
6 | | educational purposes.
For purposes of this exemption, "a |
7 | | corporation, limited liability company,
society, association, |
8 | | foundation, or institution organized and operated
exclusively |
9 | | for educational purposes" means all tax-supported public |
10 | | schools,
private schools that offer systematic instruction in |
11 | | useful branches of
learning by methods common to public |
12 | | schools and that compare favorably in
their scope and |
13 | | intensity with the course of study presented in tax-supported
|
14 | | schools, and vocational or technical schools or institutes |
15 | | organized and
operated exclusively to provide a course of |
16 | | study of not less than 6 weeks
duration and designed to prepare |
17 | | individuals to follow a trade or to pursue a
manual, |
18 | | technical, mechanical, industrial, business, or commercial
|
19 | | occupation.
|
20 | | (28) Beginning January 1, 2000, personal property, |
21 | | including
food,
purchased through fundraising
events for the |
22 | | benefit of
a public or private elementary or
secondary school, |
23 | | a group of those schools, or one or more school
districts if |
24 | | the events are
sponsored by an entity recognized by the school |
25 | | district that consists
primarily of volunteers and includes
|
26 | | parents and teachers of the school children. This paragraph |
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|
1 | | does not apply
to fundraising
events (i) for the benefit of |
2 | | private home instruction or (ii)
for which the fundraising |
3 | | entity purchases the personal property sold at
the events from |
4 | | another individual or entity that sold the property for the
|
5 | | purpose of resale by the fundraising entity and that
profits |
6 | | from the sale to the
fundraising entity. This paragraph is |
7 | | exempt
from the provisions
of Section 3-90.
|
8 | | (29) Beginning January 1, 2000 and through December 31, |
9 | | 2001, new or
used automatic vending
machines that prepare and |
10 | | serve hot food and beverages, including coffee, soup,
and
|
11 | | other items, and replacement parts for these machines.
|
12 | | Beginning January 1,
2002 and through June 30, 2003, machines |
13 | | and parts for machines used in
commercial, coin-operated |
14 | | amusement and vending business if a use or occupation
tax is |
15 | | paid on the gross receipts derived from the use of the |
16 | | commercial,
coin-operated amusement and vending machines.
This
|
17 | | paragraph
is exempt from the provisions of Section 3-90.
|
18 | | (30) Beginning January 1, 2001 and through June 30, 2016, |
19 | | food for human consumption that is to be consumed off the |
20 | | premises
where it is sold (other than alcoholic beverages, |
21 | | soft drinks, and food that
has been prepared for immediate |
22 | | consumption) and prescription and
nonprescription medicines, |
23 | | drugs, medical appliances, and insulin, urine
testing |
24 | | materials, syringes, and needles used by diabetics, for human |
25 | | use, when
purchased for use by a person receiving medical |
26 | | assistance under Article V of
the Illinois Public Aid Code who |
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|
1 | | resides in a licensed long-term care facility,
as defined in |
2 | | the Nursing Home Care Act, or in a licensed facility as defined |
3 | | in the ID/DD Community Care Act, the MC/DD Act, or the |
4 | | Specialized Mental Health Rehabilitation Act of 2013.
|
5 | | (31) Beginning on August 2, 2001 (the effective date of |
6 | | Public Act 92-227),
computers and communications equipment
|
7 | | utilized for any hospital purpose and equipment used in the |
8 | | diagnosis,
analysis, or treatment of hospital patients |
9 | | purchased by a lessor who leases
the equipment, under a lease |
10 | | of one year or longer executed or in effect at the
time the |
11 | | lessor would otherwise be subject to the tax imposed by this |
12 | | Act, to a
hospital that has been issued an active tax exemption |
13 | | identification number by
the Department under Section 1g of |
14 | | the Retailers' Occupation Tax Act. If the
equipment is leased |
15 | | in a manner that does not qualify for this exemption or is
used |
16 | | in any other nonexempt manner, the lessor shall be liable for |
17 | | the tax
imposed under this Act or the Service Use Tax Act, as |
18 | | the case may be, based on
the fair market value of the property |
19 | | at the time the nonqualifying use
occurs. No lessor shall |
20 | | collect or attempt to collect an amount (however
designated) |
21 | | that purports to reimburse that lessor for the tax imposed by |
22 | | this
Act or the Service Use Tax Act, as the case may be, if the |
23 | | tax has not been
paid by the lessor. If a lessor improperly |
24 | | collects any such amount from the
lessee, the lessee shall |
25 | | have a legal right to claim a refund of that amount
from the |
26 | | lessor. If, however, that amount is not refunded to the lessee |
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1 | | for
any reason, the lessor is liable to pay that amount to the |
2 | | Department.
This paragraph is exempt from the provisions of |
3 | | Section 3-90.
|
4 | | (32) Beginning on August 2, 2001 (the effective date of |
5 | | Public Act 92-227),
personal property purchased by a lessor |
6 | | who leases the property,
under a lease of one year or longer |
7 | | executed or in effect at the time the
lessor would otherwise be |
8 | | subject to the tax imposed by this Act, to a
governmental body |
9 | | that has been issued an active sales tax exemption
|
10 | | identification number by the Department under Section 1g of |
11 | | the Retailers'
Occupation Tax Act. If the property is leased |
12 | | in a manner that does not
qualify for this exemption or used in |
13 | | any other nonexempt manner, the lessor
shall be liable for the |
14 | | tax imposed under this Act or the Service Use Tax Act,
as the |
15 | | case may be, based on the fair market value of the property at |
16 | | the time
the nonqualifying use occurs. No lessor shall collect |
17 | | or attempt to collect
an amount (however designated) that |
18 | | purports to reimburse that lessor for the
tax imposed by this |
19 | | Act or the Service Use Tax Act, as the case may be, if the
tax |
20 | | has not been paid by the lessor. If a lessor improperly |
21 | | collects any such
amount from the lessee, the lessee shall |
22 | | have a legal right to claim a refund
of that amount from the |
23 | | lessor. If, however, that amount is not refunded to
the lessee |
24 | | for any reason, the lessor is liable to pay that amount to the
|
25 | | Department. This paragraph is exempt from the provisions of |
26 | | Section 3-90.
|
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1 | | (33) On and after July 1, 2003 and through June 30, 2004, |
2 | | the use in this State of motor vehicles of
the second division |
3 | | with a gross vehicle weight in excess of 8,000 pounds and
that |
4 | | are subject to the commercial distribution fee imposed under |
5 | | Section
3-815.1 of the Illinois Vehicle Code. Beginning on |
6 | | July 1, 2004 and through June 30, 2005, the use in this State |
7 | | of motor vehicles of the second division: (i) with a gross |
8 | | vehicle weight rating in excess of 8,000 pounds; (ii) that are |
9 | | subject to the commercial distribution fee imposed under |
10 | | Section 3-815.1 of the Illinois Vehicle Code; and (iii) that |
11 | | are primarily used for commercial purposes. Through June 30, |
12 | | 2005, this exemption applies to repair and
replacement parts |
13 | | added after the initial purchase of such a motor vehicle if
|
14 | | that motor
vehicle is used in a manner that would qualify for |
15 | | the rolling stock exemption
otherwise provided for in this |
16 | | Act. For purposes of this paragraph, the term "used for |
17 | | commercial purposes" means the transportation of persons or |
18 | | property in furtherance of any commercial or industrial |
19 | | enterprise, whether for-hire or not.
|
20 | | (34) Beginning January 1, 2008, tangible personal property |
21 | | used in the construction or maintenance of a community water |
22 | | supply, as defined under Section 3.145 of the Environmental |
23 | | Protection Act, that is operated by a not-for-profit |
24 | | corporation that holds a valid water supply permit issued |
25 | | under Title IV of the Environmental Protection Act. This |
26 | | paragraph is exempt from the provisions of Section 3-90. |
|
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1 | | (35) Beginning January 1, 2010 and continuing through |
2 | | December 31, 2024, materials, parts, equipment, components, |
3 | | and furnishings incorporated into or upon an aircraft as part |
4 | | of the modification, refurbishment, completion, replacement, |
5 | | repair, or maintenance of the aircraft. This exemption |
6 | | includes consumable supplies used in the modification, |
7 | | refurbishment, completion, replacement, repair, and |
8 | | maintenance of aircraft, but excludes any materials, parts, |
9 | | equipment, components, and consumable supplies used in the |
10 | | modification, replacement, repair, and maintenance of aircraft |
11 | | engines or power plants, whether such engines or power plants |
12 | | are installed or uninstalled upon any such aircraft. |
13 | | "Consumable supplies" include, but are not limited to, |
14 | | adhesive, tape, sandpaper, general purpose lubricants, |
15 | | cleaning solution, latex gloves, and protective films. This |
16 | | exemption applies only to the use of qualifying tangible |
17 | | personal property by persons who modify, refurbish, complete, |
18 | | repair, replace, or maintain aircraft and who (i) hold an Air |
19 | | Agency Certificate and are empowered to operate an approved |
20 | | repair station by the Federal Aviation Administration, (ii) |
21 | | have a Class IV Rating, and (iii) conduct operations in |
22 | | accordance with Part 145 of the Federal Aviation Regulations. |
23 | | The exemption does not include aircraft operated by a |
24 | | commercial air carrier providing scheduled passenger air |
25 | | service pursuant to authority issued under Part 121 or Part |
26 | | 129 of the Federal Aviation Regulations. The changes made to |
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1 | | this paragraph (35) by Public Act 98-534 are declarative of |
2 | | existing law. It is the intent of the General Assembly that the |
3 | | exemption under this paragraph (35) applies continuously from |
4 | | January 1, 2010 through December 31, 2024; however, no claim |
5 | | for credit or refund is allowed for taxes paid as a result of |
6 | | the disallowance of this exemption on or after January 1, 2015 |
7 | | and prior to the effective date of this amendatory Act of the |
8 | | 101st General Assembly. |
9 | | (36) Tangible personal property purchased by a |
10 | | public-facilities corporation, as described in Section |
11 | | 11-65-10 of the Illinois Municipal Code, for purposes of |
12 | | constructing or furnishing a municipal convention hall, but |
13 | | only if the legal title to the municipal convention hall is |
14 | | transferred to the municipality without any further |
15 | | consideration by or on behalf of the municipality at the time |
16 | | of the completion of the municipal convention hall or upon the |
17 | | retirement or redemption of any bonds or other debt |
18 | | instruments issued by the public-facilities corporation in |
19 | | connection with the development of the municipal convention |
20 | | hall. This exemption includes existing public-facilities |
21 | | corporations as provided in Section 11-65-25 of the Illinois |
22 | | Municipal Code. This paragraph is exempt from the provisions |
23 | | of Section 3-90. |
24 | | (37) Beginning January 1, 2017 and through December 31, |
25 | | 2026 , menstrual pads, tampons, and menstrual cups. |
26 | | (38) Merchandise that is subject to the Rental Purchase |
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1 | | Agreement Occupation and Use Tax. The purchaser must certify |
2 | | that the item is purchased to be rented subject to a rental |
3 | | purchase agreement, as defined in the Rental Purchase |
4 | | Agreement Act, and provide proof of registration under the |
5 | | Rental Purchase Agreement Occupation and Use Tax Act. This |
6 | | paragraph is exempt from the provisions of Section 3-90. |
7 | | (39) Tangible personal property purchased by a purchaser |
8 | | who is exempt from the tax imposed by this Act by operation of |
9 | | federal law. This paragraph is exempt from the provisions of |
10 | | Section 3-90. |
11 | | (40) Qualified tangible personal property used in the |
12 | | construction or operation of a data center that has been |
13 | | granted a certificate of exemption by the Department of |
14 | | Commerce and Economic Opportunity, whether that tangible |
15 | | personal property is purchased by the owner, operator, or |
16 | | tenant of the data center or by a contractor or subcontractor |
17 | | of the owner, operator, or tenant. Data centers that would |
18 | | have qualified for a certificate of exemption prior to January |
19 | | 1, 2020 had Public Act 101-31 been in effect may apply for and |
20 | | obtain an exemption for subsequent purchases of computer |
21 | | equipment or enabling software purchased or leased to upgrade, |
22 | | supplement, or replace computer equipment or enabling software |
23 | | purchased or leased in the original investment that would have |
24 | | qualified. |
25 | | The Department of Commerce and Economic Opportunity shall |
26 | | grant a certificate of exemption under this item (40) to |
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1 | | qualified data centers as defined by Section 605-1025 of the |
2 | | Department of Commerce and Economic Opportunity Law of the
|
3 | | Civil Administrative Code of Illinois. |
4 | | For the purposes of this item (40): |
5 | | "Data center" means a building or a series of |
6 | | buildings rehabilitated or constructed to house working |
7 | | servers in one physical location or multiple sites within |
8 | | the State of Illinois. |
9 | | "Qualified tangible personal property" means: |
10 | | electrical systems and equipment; climate control and |
11 | | chilling equipment and systems; mechanical systems and |
12 | | equipment; monitoring and secure systems; emergency |
13 | | generators; hardware; computers; servers; data storage |
14 | | devices; network connectivity equipment; racks; cabinets; |
15 | | telecommunications cabling infrastructure; raised floor |
16 | | systems; peripheral components or systems; software; |
17 | | mechanical, electrical, or plumbing systems; battery |
18 | | systems; cooling systems and towers; temperature control |
19 | | systems; other cabling; and other data center |
20 | | infrastructure equipment and systems necessary to operate |
21 | | qualified tangible personal property, including fixtures; |
22 | | and component parts of any of the foregoing, including |
23 | | installation, maintenance, repair, refurbishment, and |
24 | | replacement of qualified tangible personal property to |
25 | | generate, transform, transmit, distribute, or manage |
26 | | electricity necessary to operate qualified tangible |
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1 | | personal property; and all other tangible personal |
2 | | property that is essential to the operations of a computer |
3 | | data center. The term "qualified tangible personal |
4 | | property" also includes building materials physically |
5 | | incorporated in to the qualifying data center. To document |
6 | | the exemption allowed under this Section, the retailer |
7 | | must obtain from the purchaser a copy of the certificate |
8 | | of eligibility issued by the Department of Commerce and |
9 | | Economic Opportunity. |
10 | | This item (40) is exempt from the provisions of Section |
11 | | 3-90. |
12 | | (Source: P.A. 100-22, eff. 7-6-17; 100-437, eff. 1-1-18; |
13 | | 100-594, eff. 6-29-18; 100-863, eff. 8-14-18; 100-1171, eff. |
14 | | 1-4-19; 101-9, eff. 6-5-19; 101-31, eff. 6-28-19; 101-81, eff. |
15 | | 7-12-19; 101-629, eff. 2-5-20.)
|
16 | | Section 30-20. The Service Use Tax Act is amended by |
17 | | changing Sections 3-5 and 3-10 as follows:
|
18 | | (35 ILCS 110/3-5)
|
19 | | Sec. 3-5. Exemptions. Use of the following tangible |
20 | | personal property
is exempt from the tax imposed by this Act:
|
21 | | (1) Personal property purchased from a corporation, |
22 | | society,
association, foundation, institution, or |
23 | | organization, other than a limited
liability company, that is |
24 | | organized and operated as a not-for-profit service
enterprise |
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1 | | for the benefit of persons 65 years of age or older if the |
2 | | personal
property was not purchased by the enterprise for the |
3 | | purpose of resale by the
enterprise.
|
4 | | (2) Personal property purchased by a non-profit Illinois |
5 | | county fair
association for use in conducting, operating, or |
6 | | promoting the county fair.
|
7 | | (3) Personal property purchased by a not-for-profit arts
|
8 | | or cultural
organization that establishes, by proof required |
9 | | by the Department by rule,
that it has received an exemption |
10 | | under Section 501(c)(3) of the Internal
Revenue Code and that |
11 | | is organized and operated primarily for the
presentation
or |
12 | | support of arts or cultural programming, activities, or |
13 | | services. These
organizations include, but are not limited to, |
14 | | music and dramatic arts
organizations such as symphony |
15 | | orchestras and theatrical groups, arts and
cultural service |
16 | | organizations, local arts councils, visual arts organizations,
|
17 | | and media arts organizations.
On and after July 1, 2001 (the |
18 | | effective date of Public Act 92-35), however, an entity |
19 | | otherwise eligible for this exemption shall not
make tax-free |
20 | | purchases unless it has an active identification number issued |
21 | | by
the Department.
|
22 | | (4) Legal tender, currency, medallions, or gold or silver |
23 | | coinage issued
by the State of Illinois, the government of the |
24 | | United States of America,
or the government of any foreign |
25 | | country, and bullion.
|
26 | | (5) Until July 1, 2003 and beginning again on September 1, |
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1 | | 2004 through August 30, 2014, graphic arts machinery and |
2 | | equipment, including
repair and
replacement parts, both new |
3 | | and used, and including that manufactured on
special order or |
4 | | purchased for lease, certified by the purchaser to be used
|
5 | | primarily for graphic arts production.
Equipment includes |
6 | | chemicals or
chemicals acting as catalysts but only if
the |
7 | | chemicals or chemicals acting as catalysts effect a direct and |
8 | | immediate
change upon a graphic arts product. Beginning on |
9 | | July 1, 2017, graphic arts machinery and equipment is included |
10 | | in the manufacturing and assembling machinery and equipment |
11 | | exemption under Section 2 of this Act.
|
12 | | (6) Personal property purchased from a teacher-sponsored |
13 | | student
organization affiliated with an elementary or |
14 | | secondary school located
in Illinois.
|
15 | | (7) Farm machinery and equipment, both new and used, |
16 | | including that
manufactured on special order, certified by the |
17 | | purchaser to be used
primarily for production agriculture or |
18 | | State or federal agricultural
programs, including individual |
19 | | replacement parts for the machinery and
equipment, including |
20 | | machinery and equipment purchased for lease,
and including |
21 | | implements of husbandry defined in Section 1-130 of
the |
22 | | Illinois Vehicle Code, farm machinery and agricultural |
23 | | chemical and
fertilizer spreaders, and nurse wagons required |
24 | | to be registered
under Section 3-809 of the Illinois Vehicle |
25 | | Code,
but
excluding other motor vehicles required to be |
26 | | registered under the Illinois
Vehicle Code.
Horticultural |
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1 | | polyhouses or hoop houses used for propagating, growing, or
|
2 | | overwintering plants shall be considered farm machinery and |
3 | | equipment under
this item (7).
Agricultural chemical tender |
4 | | tanks and dry boxes shall include units sold
separately from a |
5 | | motor vehicle required to be licensed and units sold mounted
|
6 | | on a motor vehicle required to be licensed if the selling price |
7 | | of the tender
is separately stated.
|
8 | | Farm machinery and equipment shall include precision |
9 | | farming equipment
that is
installed or purchased to be |
10 | | installed on farm machinery and equipment
including, but not |
11 | | limited to, tractors, harvesters, sprayers, planters,
seeders, |
12 | | or spreaders.
Precision farming equipment includes, but is not |
13 | | limited to,
soil testing sensors, computers, monitors, |
14 | | software, global positioning
and mapping systems, and other |
15 | | such equipment.
|
16 | | Farm machinery and equipment also includes computers, |
17 | | sensors, software, and
related equipment used primarily in the
|
18 | | computer-assisted operation of production agriculture |
19 | | facilities, equipment,
and activities such as, but
not limited |
20 | | to,
the collection, monitoring, and correlation of
animal and |
21 | | crop data for the purpose of
formulating animal diets and |
22 | | agricultural chemicals. This item (7) is exempt
from the |
23 | | provisions of
Section 3-75.
|
24 | | (8) Until June 30, 2013, fuel and petroleum products sold |
25 | | to or used by an air common
carrier, certified by the carrier |
26 | | to be used for consumption, shipment, or
storage in the |
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1 | | conduct of its business as an air common carrier, for a
flight |
2 | | destined for or returning from a location or locations
outside |
3 | | the United States without regard to previous or subsequent |
4 | | domestic
stopovers.
|
5 | | Beginning July 1, 2013, fuel and petroleum products sold |
6 | | to or used by an air carrier, certified by the carrier to be |
7 | | used for consumption, shipment, or storage in the conduct of |
8 | | its business as an air common carrier, for a flight that (i) is |
9 | | engaged in foreign trade or is engaged in trade between the |
10 | | United States and any of its possessions and (ii) transports |
11 | | at least one individual or package for hire from the city of |
12 | | origination to the city of final destination on the same |
13 | | aircraft, without regard to a change in the flight number of |
14 | | that aircraft. |
15 | | (9) Proceeds of mandatory service charges separately |
16 | | stated on
customers' bills for the purchase and consumption of |
17 | | food and beverages
acquired as an incident to the purchase of a |
18 | | service from a serviceman, to
the extent that the proceeds of |
19 | | the service charge are in fact
turned over as tips or as a |
20 | | substitute for tips to the employees who
participate directly |
21 | | in preparing, serving, hosting or cleaning up the
food or |
22 | | beverage function with respect to which the service charge is |
23 | | imposed.
|
24 | | (10) Until July 1, 2003, oil field exploration, drilling, |
25 | | and production
equipment, including
(i) rigs and parts of |
26 | | rigs, rotary rigs, cable tool
rigs, and workover rigs, (ii) |
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1 | | pipe and tubular goods, including casing and
drill strings, |
2 | | (iii) pumps and pump-jack units, (iv) storage tanks and flow
|
3 | | lines, (v) any individual replacement part for oil field |
4 | | exploration,
drilling, and production equipment, and (vi) |
5 | | machinery and equipment purchased
for lease; but
excluding |
6 | | motor vehicles required to be registered under the Illinois
|
7 | | Vehicle Code.
|
8 | | (11) Proceeds from the sale of photoprocessing machinery |
9 | | and
equipment, including repair and replacement parts, both |
10 | | new and
used, including that manufactured on special order, |
11 | | certified by the
purchaser to be used primarily for |
12 | | photoprocessing, and including
photoprocessing machinery and |
13 | | equipment purchased for lease.
|
14 | | (12) Until July 1, 2023, coal and aggregate exploration, |
15 | | mining, off-highway hauling,
processing,
maintenance, and |
16 | | reclamation equipment, including
replacement parts and |
17 | | equipment, and including
equipment purchased for lease, but |
18 | | excluding motor vehicles required to be
registered under the |
19 | | Illinois Vehicle Code. The changes made to this Section by |
20 | | Public Act 97-767 apply on and after July 1, 2003, but no claim |
21 | | for credit or refund is allowed on or after August 16, 2013 |
22 | | (the effective date of Public Act 98-456)
for such taxes paid |
23 | | during the period beginning July 1, 2003 and ending on August |
24 | | 16, 2013 (the effective date of Public Act 98-456).
|
25 | | (13) Semen used for artificial insemination of livestock |
26 | | for direct
agricultural production.
|
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1 | | (14) Horses, or interests in horses, registered with and |
2 | | meeting the
requirements of any of the
Arabian Horse Club |
3 | | Registry of America, Appaloosa Horse Club, American Quarter
|
4 | | Horse Association, United States
Trotting Association, or |
5 | | Jockey Club, as appropriate, used for
purposes of breeding or |
6 | | racing for prizes. This item (14) is exempt from the |
7 | | provisions of Section 3-75, and the exemption provided for |
8 | | under this item (14) applies for all periods beginning May 30, |
9 | | 1995, but no claim for credit or refund is allowed on or after |
10 | | January 1, 2008 (the effective date of Public Act 95-88) for |
11 | | such taxes paid during the period beginning May 30, 2000 and |
12 | | ending on January 1, 2008 (the effective date of Public Act |
13 | | 95-88).
|
14 | | (15) Computers and communications equipment utilized for |
15 | | any
hospital
purpose
and equipment used in the diagnosis,
|
16 | | analysis, or treatment of hospital patients purchased by a |
17 | | lessor who leases
the
equipment, under a lease of one year or |
18 | | longer executed or in effect at the
time
the lessor would |
19 | | otherwise be subject to the tax imposed by this Act,
to a
|
20 | | hospital
that has been issued an active tax exemption |
21 | | identification number by the
Department under Section 1g of |
22 | | the Retailers' Occupation Tax Act.
If the
equipment is leased |
23 | | in a manner that does not qualify for
this exemption
or is used |
24 | | in any other non-exempt manner,
the lessor shall be liable for |
25 | | the
tax imposed under this Act or the Use Tax Act, as the case |
26 | | may
be, based on the fair market value of the property at the |
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|
1 | | time the
non-qualifying use occurs. No lessor shall collect or |
2 | | attempt to collect an
amount (however
designated) that |
3 | | purports to reimburse that lessor for the tax imposed by this
|
4 | | Act or the Use Tax Act, as the case may be, if the tax has not |
5 | | been
paid by the lessor. If a lessor improperly collects any |
6 | | such amount from the
lessee, the lessee shall have a legal |
7 | | right to claim a refund of that amount
from the lessor. If, |
8 | | however, that amount is not refunded to the lessee for
any |
9 | | reason, the lessor is liable to pay that amount to the |
10 | | Department.
|
11 | | (16) Personal property purchased by a lessor who leases |
12 | | the
property, under
a
lease of one year or longer executed or |
13 | | in effect at the time
the lessor would otherwise be subject to |
14 | | the tax imposed by this Act,
to a governmental body
that has |
15 | | been issued an active tax exemption identification number by |
16 | | the
Department under Section 1g of the Retailers' Occupation |
17 | | Tax Act.
If the
property is leased in a manner that does not |
18 | | qualify for
this exemption
or is used in any other non-exempt |
19 | | manner,
the lessor shall be liable for the
tax imposed under |
20 | | this Act or the Use Tax Act, as the case may
be, based on the |
21 | | fair market value of the property at the time the
|
22 | | non-qualifying use occurs. No lessor shall collect or attempt |
23 | | to collect an
amount (however
designated) that purports to |
24 | | reimburse that lessor for the tax imposed by this
Act or the |
25 | | Use Tax Act, as the case may be, if the tax has not been
paid |
26 | | by the lessor. If a lessor improperly collects any such amount |
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| | SB2017 Enrolled | - 744 - | LRB102 16155 CPF 22006 b |
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|
1 | | from the
lessee, the lessee shall have a legal right to claim a |
2 | | refund of that amount
from the lessor. If, however, that |
3 | | amount is not refunded to the lessee for
any reason, the lessor |
4 | | is liable to pay that amount to the Department.
|
5 | | (17) Beginning with taxable years ending on or after |
6 | | December
31,
1995
and
ending with taxable years ending on or |
7 | | before December 31, 2004,
personal property that is
donated |
8 | | for disaster relief to be used in a State or federally declared
|
9 | | disaster area in Illinois or bordering Illinois by a |
10 | | manufacturer or retailer
that is registered in this State to a |
11 | | corporation, society, association,
foundation, or institution |
12 | | that has been issued a sales tax exemption
identification |
13 | | number by the Department that assists victims of the disaster
|
14 | | who reside within the declared disaster area.
|
15 | | (18) Beginning with taxable years ending on or after |
16 | | December
31, 1995 and
ending with taxable years ending on or |
17 | | before December 31, 2004, personal
property that is used in |
18 | | the performance of infrastructure repairs in this
State, |
19 | | including but not limited to municipal roads and streets, |
20 | | access roads,
bridges, sidewalks, waste disposal systems, |
21 | | water and sewer line extensions,
water distribution and |
22 | | purification facilities, storm water drainage and
retention |
23 | | facilities, and sewage treatment facilities, resulting from a |
24 | | State
or federally declared disaster in Illinois or bordering |
25 | | Illinois when such
repairs are initiated on facilities located |
26 | | in the declared disaster area
within 6 months after the |
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1 | | disaster.
|
2 | | (19) Beginning July 1, 1999, game or game birds purchased |
3 | | at a "game
breeding
and hunting preserve area" as that term is
|
4 | | used in
the Wildlife Code. This paragraph is exempt from the |
5 | | provisions
of
Section 3-75.
|
6 | | (20) A motor vehicle, as that term is defined in Section |
7 | | 1-146
of the
Illinois Vehicle Code, that is donated to a |
8 | | corporation, limited liability
company, society, association, |
9 | | foundation, or institution that is determined by
the |
10 | | Department to be organized and operated exclusively for |
11 | | educational
purposes. For purposes of this exemption, "a |
12 | | corporation, limited liability
company, society, association, |
13 | | foundation, or institution organized and
operated
exclusively |
14 | | for educational purposes" means all tax-supported public |
15 | | schools,
private schools that offer systematic instruction in |
16 | | useful branches of
learning by methods common to public |
17 | | schools and that compare favorably in
their scope and |
18 | | intensity with the course of study presented in tax-supported
|
19 | | schools, and vocational or technical schools or institutes |
20 | | organized and
operated exclusively to provide a course of |
21 | | study of not less than 6 weeks
duration and designed to prepare |
22 | | individuals to follow a trade or to pursue a
manual, |
23 | | technical, mechanical, industrial, business, or commercial
|
24 | | occupation.
|
25 | | (21) Beginning January 1, 2000, personal property, |
26 | | including
food,
purchased through fundraising
events for the |
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1 | | benefit of
a public or private elementary or
secondary school, |
2 | | a group of those schools, or one or more school
districts if |
3 | | the events are
sponsored by an entity recognized by the school |
4 | | district that consists
primarily of volunteers and includes
|
5 | | parents and teachers of the school children. This paragraph |
6 | | does not apply
to fundraising
events (i) for the benefit of |
7 | | private home instruction or (ii)
for which the fundraising |
8 | | entity purchases the personal property sold at
the events from |
9 | | another individual or entity that sold the property for the
|
10 | | purpose of resale by the fundraising entity and that
profits |
11 | | from the sale to the
fundraising entity. This paragraph is |
12 | | exempt
from the provisions
of Section 3-75.
|
13 | | (22) Beginning January 1, 2000
and through December 31, |
14 | | 2001, new or used automatic vending
machines that prepare and |
15 | | serve hot food and beverages, including coffee, soup,
and
|
16 | | other items, and replacement parts for these machines.
|
17 | | Beginning January 1,
2002 and through June 30, 2003, machines |
18 | | and parts for machines used in
commercial, coin-operated
|
19 | | amusement
and vending business if a use or occupation tax is |
20 | | paid on the gross receipts
derived from
the use of the |
21 | | commercial, coin-operated amusement and vending machines.
This
|
22 | | paragraph
is exempt from the provisions of Section 3-75.
|
23 | | (23) Beginning August 23, 2001 and through June 30, 2016, |
24 | | food for human consumption that is to be consumed off the
|
25 | | premises
where it is sold (other than alcoholic beverages, |
26 | | soft drinks, and food that
has been prepared for immediate |
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1 | | consumption) and prescription and
nonprescription medicines, |
2 | | drugs, medical appliances, and insulin, urine
testing |
3 | | materials, syringes, and needles used by diabetics, for human |
4 | | use, when
purchased for use by a person receiving medical |
5 | | assistance under Article V of
the Illinois Public Aid Code who |
6 | | resides in a licensed long-term care facility,
as defined in |
7 | | the Nursing Home Care Act, or in a licensed facility as defined |
8 | | in the ID/DD Community Care Act, the MC/DD Act, or the |
9 | | Specialized Mental Health Rehabilitation Act of 2013.
|
10 | | (24) Beginning on August 2, 2001 (the effective date of |
11 | | Public Act 92-227), computers and communications equipment
|
12 | | utilized for any hospital purpose and equipment used in the |
13 | | diagnosis,
analysis, or treatment of hospital patients |
14 | | purchased by a lessor who leases
the equipment, under a lease |
15 | | of one year or longer executed or in effect at the
time the |
16 | | lessor would otherwise be subject to the tax imposed by this |
17 | | Act, to a
hospital that has been issued an active tax exemption |
18 | | identification number by
the Department under Section 1g of |
19 | | the Retailers' Occupation Tax Act. If the
equipment is leased |
20 | | in a manner that does not qualify for this exemption or is
used |
21 | | in any other nonexempt manner, the lessor shall be liable for |
22 | | the
tax imposed under this Act or the Use Tax Act, as the case |
23 | | may be, based on the
fair market value of the property at the |
24 | | time the nonqualifying use occurs.
No lessor shall collect or |
25 | | attempt to collect an amount (however
designated) that |
26 | | purports to reimburse that lessor for the tax imposed by this
|
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1 | | Act or the Use Tax Act, as the case may be, if the tax has not |
2 | | been
paid by the lessor. If a lessor improperly collects any |
3 | | such amount from the
lessee, the lessee shall have a legal |
4 | | right to claim a refund of that amount
from the lessor. If, |
5 | | however, that amount is not refunded to the lessee for
any |
6 | | reason, the lessor is liable to pay that amount to the |
7 | | Department.
This paragraph is exempt from the provisions of |
8 | | Section 3-75.
|
9 | | (25) Beginning
on August 2, 2001 (the effective date of |
10 | | Public Act 92-227),
personal property purchased by a lessor
|
11 | | who leases the property, under a lease of one year or longer |
12 | | executed or in
effect at the time the lessor would otherwise be |
13 | | subject to the tax imposed by
this Act, to a governmental body |
14 | | that has been issued an active tax exemption
identification |
15 | | number by the Department under Section 1g of the Retailers'
|
16 | | Occupation Tax Act. If the property is leased in a manner that |
17 | | does not
qualify for this exemption or is used in any other |
18 | | nonexempt manner, the
lessor shall be liable for the tax |
19 | | imposed under this Act or the Use Tax Act,
as the case may be, |
20 | | based on the fair market value of the property at the time
the |
21 | | nonqualifying use occurs. No lessor shall collect or attempt |
22 | | to collect
an amount (however designated) that purports to |
23 | | reimburse that lessor for the
tax imposed by this Act or the |
24 | | Use Tax Act, as the case may be, if the tax has
not been paid |
25 | | by the lessor. If a lessor improperly collects any such amount
|
26 | | from the lessee, the lessee shall have a legal right to claim a |
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1 | | refund of that
amount from the lessor. If, however, that |
2 | | amount is not refunded to the lessee
for any reason, the lessor |
3 | | is liable to pay that amount to the Department.
This paragraph |
4 | | is exempt from the provisions of Section 3-75.
|
5 | | (26) Beginning January 1, 2008, tangible personal property |
6 | | used in the construction or maintenance of a community water |
7 | | supply, as defined under Section 3.145 of the Environmental |
8 | | Protection Act, that is operated by a not-for-profit |
9 | | corporation that holds a valid water supply permit issued |
10 | | under Title IV of the Environmental Protection Act. This |
11 | | paragraph is exempt from the provisions of Section 3-75.
|
12 | | (27) Beginning January 1, 2010 and continuing through |
13 | | December 31, 2024, materials, parts, equipment, components, |
14 | | and furnishings incorporated into or upon an aircraft as part |
15 | | of the modification, refurbishment, completion, replacement, |
16 | | repair, or maintenance of the aircraft. This exemption |
17 | | includes consumable supplies used in the modification, |
18 | | refurbishment, completion, replacement, repair, and |
19 | | maintenance of aircraft, but excludes any materials, parts, |
20 | | equipment, components, and consumable supplies used in the |
21 | | modification, replacement, repair, and maintenance of aircraft |
22 | | engines or power plants, whether such engines or power plants |
23 | | are installed or uninstalled upon any such aircraft. |
24 | | "Consumable supplies" include, but are not limited to, |
25 | | adhesive, tape, sandpaper, general purpose lubricants, |
26 | | cleaning solution, latex gloves, and protective films. This |
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1 | | exemption applies only to the use of qualifying tangible |
2 | | personal property transferred incident to the modification, |
3 | | refurbishment, completion, replacement, repair, or maintenance |
4 | | of aircraft by persons who (i) hold an Air Agency Certificate |
5 | | and are empowered to operate an approved repair station by the |
6 | | Federal Aviation Administration, (ii) have a Class IV Rating, |
7 | | and (iii) conduct operations in accordance with Part 145 of |
8 | | the Federal Aviation Regulations. The exemption does not |
9 | | include aircraft operated by a commercial air carrier |
10 | | providing scheduled passenger air service pursuant to |
11 | | authority issued under Part 121 or Part 129 of the Federal |
12 | | Aviation Regulations. The changes made to this paragraph (27) |
13 | | by Public Act 98-534 are declarative of existing law. It is the |
14 | | intent of the General Assembly that the exemption under this |
15 | | paragraph (27) applies continuously from January 1, 2010 |
16 | | through December 31, 2024; however, no claim for credit or |
17 | | refund is allowed for taxes paid as a result of the |
18 | | disallowance of this exemption on or after January 1, 2015 and |
19 | | prior to the effective date of this amendatory Act of the 101st |
20 | | General Assembly. |
21 | | (28) Tangible personal property purchased by a |
22 | | public-facilities corporation, as described in Section |
23 | | 11-65-10 of the Illinois Municipal Code, for purposes of |
24 | | constructing or furnishing a municipal convention hall, but |
25 | | only if the legal title to the municipal convention hall is |
26 | | transferred to the municipality without any further |
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1 | | consideration by or on behalf of the municipality at the time |
2 | | of the completion of the municipal convention hall or upon the |
3 | | retirement or redemption of any bonds or other debt |
4 | | instruments issued by the public-facilities corporation in |
5 | | connection with the development of the municipal convention |
6 | | hall. This exemption includes existing public-facilities |
7 | | corporations as provided in Section 11-65-25 of the Illinois |
8 | | Municipal Code. This paragraph is exempt from the provisions |
9 | | of Section 3-75. |
10 | | (29) Beginning January 1, 2017 and through December 31, |
11 | | 2026 , menstrual pads, tampons, and menstrual cups. |
12 | | (30) Tangible personal property transferred to a purchaser |
13 | | who is exempt from the tax imposed by this Act by operation of |
14 | | federal law. This paragraph is exempt from the provisions of |
15 | | Section 3-75. |
16 | | (31) Qualified tangible personal property used in the |
17 | | construction or operation of a data center that has been |
18 | | granted a certificate of exemption by the Department of |
19 | | Commerce and Economic Opportunity, whether that tangible |
20 | | personal property is purchased by the owner, operator, or |
21 | | tenant of the data center or by a contractor or subcontractor |
22 | | of the owner, operator, or tenant. Data centers that would |
23 | | have qualified for a certificate of exemption prior to January |
24 | | 1, 2020 had this amendatory Act of the 101st General Assembly |
25 | | been in effect, may apply for and obtain an exemption for |
26 | | subsequent purchases of computer equipment or enabling |
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1 | | software purchased or leased to upgrade, supplement, or |
2 | | replace computer equipment or enabling software purchased or |
3 | | leased in the original investment that would have qualified. |
4 | | The Department of Commerce and Economic Opportunity shall |
5 | | grant a certificate of exemption under this item (31) to |
6 | | qualified data centers as defined by Section 605-1025 of the |
7 | | Department of Commerce and Economic Opportunity Law of the
|
8 | | Civil Administrative Code of Illinois. |
9 | | For the purposes of this item (31): |
10 | | "Data center" means a building or a series of |
11 | | buildings rehabilitated or constructed to house working |
12 | | servers in one physical location or multiple sites within |
13 | | the State of Illinois. |
14 | | "Qualified tangible personal property" means: |
15 | | electrical systems and equipment; climate control and |
16 | | chilling equipment and systems; mechanical systems and |
17 | | equipment; monitoring and secure systems; emergency |
18 | | generators; hardware; computers; servers; data storage |
19 | | devices; network connectivity equipment; racks; cabinets; |
20 | | telecommunications cabling infrastructure; raised floor |
21 | | systems; peripheral components or systems; software; |
22 | | mechanical, electrical, or plumbing systems; battery |
23 | | systems; cooling systems and towers; temperature control |
24 | | systems; other cabling; and other data center |
25 | | infrastructure equipment and systems necessary to operate |
26 | | qualified tangible personal property, including fixtures; |
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1 | | and component parts of any of the foregoing, including |
2 | | installation, maintenance, repair, refurbishment, and |
3 | | replacement of qualified tangible personal property to |
4 | | generate, transform, transmit, distribute, or manage |
5 | | electricity necessary to operate qualified tangible |
6 | | personal property; and all other tangible personal |
7 | | property that is essential to the operations of a computer |
8 | | data center. The term "qualified tangible personal |
9 | | property" also includes building materials physically |
10 | | incorporated in to the qualifying data center. To document |
11 | | the exemption allowed under this Section, the retailer |
12 | | must obtain from the purchaser a copy of the certificate |
13 | | of eligibility issued by the Department of Commerce and |
14 | | Economic Opportunity. |
15 | | This item (31) is exempt from the provisions of Section |
16 | | 3-75. |
17 | | (Source: P.A. 100-22, eff. 7-6-17; 100-594, eff. 6-29-18; |
18 | | 100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, eff. |
19 | | 7-12-19; 101-629, eff. 2-5-20.)
|
20 | | (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
|
21 | | Sec. 3-10. Rate of tax. Unless otherwise provided in this |
22 | | Section,
the tax imposed by this Act is at the rate of 6.25% of |
23 | | the selling
price of tangible personal property transferred as |
24 | | an incident to the sale
of service, but, for the purpose of |
25 | | computing this tax, in no event shall
the selling price be less |
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1 | | than the cost price of the property to the
serviceman.
|
2 | | Beginning on July 1, 2000 and through December 31, 2000, |
3 | | with respect to
motor fuel, as defined in Section 1.1 of the |
4 | | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of |
5 | | the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
|
6 | | With respect to gasohol, as defined in the Use Tax Act, the |
7 | | tax imposed
by this Act applies to (i) 70% of the selling price |
8 | | of property transferred
as an incident to the sale of service |
9 | | on or after January 1, 1990,
and before July 1, 2003, (ii) 80% |
10 | | of the selling price of
property transferred as an incident to |
11 | | the sale of service on or after July
1, 2003 and on or before |
12 | | July 1, 2017, and (iii)
100% of the selling price thereafter.
|
13 | | If, at any time, however, the tax under this Act on sales of |
14 | | gasohol, as
defined in
the Use Tax Act, is imposed at the rate |
15 | | of 1.25%, then the
tax imposed by this Act applies to 100% of |
16 | | the proceeds of sales of gasohol
made during that time.
|
17 | | With respect to majority blended ethanol fuel, as defined |
18 | | in the Use Tax Act,
the
tax
imposed by this Act does not apply |
19 | | to the selling price of property transferred
as an incident to |
20 | | the sale of service on or after July 1, 2003 and on or before
|
21 | | December 31, 2023 but applies to 100% of the selling price |
22 | | thereafter.
|
23 | | With respect to biodiesel blends, as defined in the Use |
24 | | Tax Act, with no less
than 1% and no
more than 10% biodiesel, |
25 | | the tax imposed by this Act
applies to (i) 80% of the selling |
26 | | price of property transferred as an incident
to the sale of |
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1 | | service on or after July 1, 2003 and on or before December 31, |
2 | | 2018
and (ii) 100% of the proceeds of the selling price
|
3 | | thereafter.
If, at any time, however, the tax under this Act on |
4 | | sales of biodiesel blends,
as
defined in the Use Tax Act, with |
5 | | no less than 1% and no more than 10% biodiesel
is imposed at |
6 | | the rate of 1.25%, then the
tax imposed by this Act applies to |
7 | | 100% of the proceeds of sales of biodiesel
blends with no less |
8 | | than 1% and no more than 10% biodiesel
made
during that time.
|
9 | | With respect to 100% biodiesel, as defined in the Use Tax |
10 | | Act, and biodiesel
blends, as defined in the Use Tax Act, with
|
11 | | more than 10% but no more than 99% biodiesel, the tax imposed |
12 | | by this Act
does not apply to the proceeds of the selling price |
13 | | of property transferred
as an incident to the sale of service |
14 | | on or after July 1, 2003 and on or before
December 31, 2023 but |
15 | | applies to 100% of the selling price thereafter.
|
16 | | At the election of any registered serviceman made for each |
17 | | fiscal year,
sales of service in which the aggregate annual |
18 | | cost price of tangible
personal property transferred as an |
19 | | incident to the sales of service is
less than 35%, or 75% in |
20 | | the case of servicemen transferring prescription
drugs or |
21 | | servicemen engaged in graphic arts production, of the |
22 | | aggregate
annual total gross receipts from all sales of |
23 | | service, the tax imposed by
this Act shall be based on the |
24 | | serviceman's cost price of the tangible
personal property |
25 | | transferred as an incident to the sale of those services.
|
26 | | The tax shall be imposed at the rate of 1% on food prepared |
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1 | | for
immediate consumption and transferred incident to a sale |
2 | | of service subject
to this Act or the Service Occupation Tax |
3 | | Act by an entity licensed under
the Hospital Licensing Act, |
4 | | the Nursing Home Care Act, the Assisted Living and Shared |
5 | | Housing Act, the ID/DD Community Care Act, the MC/DD Act, the |
6 | | Specialized Mental Health Rehabilitation Act of 2013, or the
|
7 | | Child Care
Act of 1969 , or an entity that holds a permit issued |
8 | | pursuant to the Life Care Facilities Act . The tax shall
also be |
9 | | imposed at the rate of 1% on food for human consumption that is |
10 | | to be
consumed off the premises where it is sold (other than |
11 | | alcoholic beverages, food consisting of or infused with adult |
12 | | use cannabis,
soft drinks, and food that has been prepared for |
13 | | immediate consumption and is
not otherwise included in this |
14 | | paragraph) and prescription and nonprescription
medicines, |
15 | | drugs, medical appliances, products classified as Class III |
16 | | medical devices by the United States Food and Drug |
17 | | Administration that are used for cancer treatment pursuant to |
18 | | a prescription, as well as any accessories and components |
19 | | related to those devices, modifications to a motor vehicle for |
20 | | the
purpose of rendering it usable by a person with a |
21 | | disability, and insulin, blood sugar testing
materials,
|
22 | | syringes, and needles used by human diabetics. For the |
23 | | purposes of this Section, until September 1, 2009: the term |
24 | | "soft drinks" means any
complete, finished, ready-to-use, |
25 | | non-alcoholic drink, whether carbonated or
not, including but |
26 | | not limited to soda water, cola, fruit juice, vegetable
juice, |
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1 | | carbonated water, and all other preparations commonly known as |
2 | | soft
drinks of whatever kind or description that are contained |
3 | | in any closed or
sealed bottle, can, carton, or container, |
4 | | regardless of size; but "soft drinks"
does not include coffee, |
5 | | tea, non-carbonated water, infant formula, milk or
milk |
6 | | products as defined in the Grade A Pasteurized Milk and Milk |
7 | | Products Act,
or drinks containing 50% or more natural fruit |
8 | | or vegetable juice.
|
9 | | Notwithstanding any other provisions of this
Act, |
10 | | beginning September 1, 2009, "soft drinks" means non-alcoholic |
11 | | beverages that contain natural or artificial sweeteners. "Soft |
12 | | drinks" do not include beverages that contain milk or milk |
13 | | products, soy, rice or similar milk substitutes, or greater |
14 | | than 50% of vegetable or fruit juice by volume. |
15 | | Until August 1, 2009, and notwithstanding any other |
16 | | provisions of this Act, "food for human
consumption that is to |
17 | | be consumed off the premises where it is sold" includes
all |
18 | | food sold through a vending machine, except soft drinks and |
19 | | food products
that are dispensed hot from a vending machine, |
20 | | regardless of the location of
the vending machine. Beginning |
21 | | August 1, 2009, and notwithstanding any other provisions of |
22 | | this Act, "food for human consumption that is to be consumed |
23 | | off the premises where it is sold" includes all food sold |
24 | | through a vending machine, except soft drinks, candy, and food |
25 | | products that are dispensed hot from a vending machine, |
26 | | regardless of the location of the vending machine.
|
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1 | | Notwithstanding any other provisions of this
Act, |
2 | | beginning September 1, 2009, "food for human consumption that |
3 | | is to be consumed off the premises where
it is sold" does not |
4 | | include candy. For purposes of this Section, "candy" means a |
5 | | preparation of sugar, honey, or other natural or artificial |
6 | | sweeteners in combination with chocolate, fruits, nuts or |
7 | | other ingredients or flavorings in the form of bars, drops, or |
8 | | pieces. "Candy" does not include any preparation that contains |
9 | | flour or requires refrigeration. |
10 | | Notwithstanding any other provisions of this
Act, |
11 | | beginning September 1, 2009, "nonprescription medicines and |
12 | | drugs" does not include grooming and hygiene products. For |
13 | | purposes of this Section, "grooming and hygiene products" |
14 | | includes, but is not limited to, soaps and cleaning solutions, |
15 | | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan |
16 | | lotions and screens, unless those products are available by |
17 | | prescription only, regardless of whether the products meet the |
18 | | definition of "over-the-counter-drugs". For the purposes of |
19 | | this paragraph, "over-the-counter-drug" means a drug for human |
20 | | use that contains a label that identifies the product as a drug |
21 | | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" |
22 | | label includes: |
23 | | (A) A "Drug Facts" panel; or |
24 | | (B) A statement of the "active ingredient(s)" with a |
25 | | list of those ingredients contained in the compound, |
26 | | substance or preparation. |
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1 | | Beginning on January 1, 2014 (the effective date of Public |
2 | | Act 98-122), "prescription and nonprescription medicines and |
3 | | drugs" includes medical cannabis purchased from a registered |
4 | | dispensing organization under the Compassionate Use of Medical |
5 | | Cannabis Program Act. |
6 | | As used in this Section, "adult use cannabis" means |
7 | | cannabis subject to tax under the Cannabis Cultivation |
8 | | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law |
9 | | and does not include cannabis subject to tax under the |
10 | | Compassionate Use of Medical Cannabis Program Act. |
11 | | If the property that is acquired from a serviceman is |
12 | | acquired outside
Illinois and used outside Illinois before |
13 | | being brought to Illinois for use
here and is taxable under |
14 | | this Act, the "selling price" on which the tax
is computed |
15 | | shall be reduced by an amount that represents a reasonable
|
16 | | allowance for depreciation for the period of prior |
17 | | out-of-state use.
|
18 | | (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; |
19 | | 102-4, eff. 4-27-21.)
|
20 | | Section 30-25. The Service Occupation Tax Act is amended |
21 | | by changing Sections 3-5 and 3-10 as follows:
|
22 | | (35 ILCS 115/3-5)
|
23 | | Sec. 3-5. Exemptions. The following tangible personal |
24 | | property is
exempt from the tax imposed by this Act:
|
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1 | | (1) Personal property sold by a corporation, society, |
2 | | association,
foundation, institution, or organization, other |
3 | | than a limited liability
company, that is organized and |
4 | | operated as a not-for-profit service enterprise
for the |
5 | | benefit of persons 65 years of age or older if the personal |
6 | | property
was not purchased by the enterprise for the purpose |
7 | | of resale by the
enterprise.
|
8 | | (2) Personal property purchased by a not-for-profit |
9 | | Illinois county fair
association for use in conducting, |
10 | | operating, or promoting the county fair.
|
11 | | (3) Personal property purchased by any not-for-profit
arts |
12 | | or cultural organization that establishes, by proof required |
13 | | by the
Department by
rule, that it has received an exemption |
14 | | under Section 501(c)(3) of the
Internal Revenue Code and that |
15 | | is organized and operated primarily for the
presentation
or |
16 | | support of arts or cultural programming, activities, or |
17 | | services. These
organizations include, but are not limited to, |
18 | | music and dramatic arts
organizations such as symphony |
19 | | orchestras and theatrical groups, arts and
cultural service |
20 | | organizations, local arts councils, visual arts organizations,
|
21 | | and media arts organizations.
On and after July 1, 2001 (the |
22 | | effective date of Public Act 92-35), however, an entity |
23 | | otherwise eligible for this exemption shall not
make tax-free |
24 | | purchases unless it has an active identification number issued |
25 | | by
the Department.
|
26 | | (4) Legal tender, currency, medallions, or gold or silver |
|
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1 | | coinage
issued by the State of Illinois, the government of the |
2 | | United States of
America, or the government of any foreign |
3 | | country, and bullion.
|
4 | | (5) Until July 1, 2003 and beginning again on September 1, |
5 | | 2004 through August 30, 2014, graphic arts machinery and |
6 | | equipment, including
repair and
replacement parts, both new |
7 | | and used, and including that manufactured on
special order or |
8 | | purchased for lease, certified by the purchaser to be used
|
9 | | primarily for graphic arts production.
Equipment includes |
10 | | chemicals or chemicals acting as catalysts but only if
the
|
11 | | chemicals or chemicals acting as catalysts effect a direct and |
12 | | immediate change
upon a graphic arts product. Beginning on |
13 | | July 1, 2017, graphic arts machinery and equipment is included |
14 | | in the manufacturing and assembling machinery and equipment |
15 | | exemption under Section 2 of this Act.
|
16 | | (6) Personal property sold by a teacher-sponsored student |
17 | | organization
affiliated with an elementary or secondary school |
18 | | located in Illinois.
|
19 | | (7) Farm machinery and equipment, both new and used, |
20 | | including that
manufactured on special order, certified by the |
21 | | purchaser to be used
primarily for production agriculture or |
22 | | State or federal agricultural
programs, including individual |
23 | | replacement parts for the machinery and
equipment, including |
24 | | machinery and equipment purchased for lease,
and including |
25 | | implements of husbandry defined in Section 1-130 of
the |
26 | | Illinois Vehicle Code, farm machinery and agricultural |
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1 | | chemical and
fertilizer spreaders, and nurse wagons required |
2 | | to be registered
under Section 3-809 of the Illinois Vehicle |
3 | | Code,
but
excluding other motor vehicles required to be |
4 | | registered under the Illinois
Vehicle
Code.
Horticultural |
5 | | polyhouses or hoop houses used for propagating, growing, or
|
6 | | overwintering plants shall be considered farm machinery and |
7 | | equipment under
this item (7).
Agricultural chemical tender |
8 | | tanks and dry boxes shall include units sold
separately from a |
9 | | motor vehicle required to be licensed and units sold mounted
|
10 | | on a motor vehicle required to be licensed if the selling price |
11 | | of the tender
is separately stated.
|
12 | | Farm machinery and equipment shall include precision |
13 | | farming equipment
that is
installed or purchased to be |
14 | | installed on farm machinery and equipment
including, but not |
15 | | limited to, tractors, harvesters, sprayers, planters,
seeders, |
16 | | or spreaders.
Precision farming equipment includes, but is not |
17 | | limited to,
soil testing sensors, computers, monitors, |
18 | | software, global positioning
and mapping systems, and other |
19 | | such equipment.
|
20 | | Farm machinery and equipment also includes computers, |
21 | | sensors, software, and
related equipment used primarily in the
|
22 | | computer-assisted operation of production agriculture |
23 | | facilities, equipment,
and activities such as, but
not limited |
24 | | to,
the collection, monitoring, and correlation of
animal and |
25 | | crop data for the purpose of
formulating animal diets and |
26 | | agricultural chemicals. This item (7) is exempt
from the |
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1 | | provisions of
Section 3-55.
|
2 | | (8) Until June 30, 2013, fuel and petroleum products sold |
3 | | to or used by an air common
carrier, certified by the carrier |
4 | | to be used for consumption, shipment,
or storage in the |
5 | | conduct of its business as an air common carrier, for
a flight |
6 | | destined for or returning from a location or locations
outside |
7 | | the United States without regard to previous or subsequent |
8 | | domestic
stopovers.
|
9 | | Beginning July 1, 2013, fuel and petroleum products sold |
10 | | to or used by an air carrier, certified by the carrier to be |
11 | | used for consumption, shipment, or storage in the conduct of |
12 | | its business as an air common carrier, for a flight that (i) is |
13 | | engaged in foreign trade or is engaged in trade between the |
14 | | United States and any of its possessions and (ii) transports |
15 | | at least one individual or package for hire from the city of |
16 | | origination to the city of final destination on the same |
17 | | aircraft, without regard to a change in the flight number of |
18 | | that aircraft. |
19 | | (9) Proceeds of mandatory service charges separately
|
20 | | stated on customers' bills for the purchase and consumption of |
21 | | food and
beverages, to the extent that the proceeds of the |
22 | | service charge are in fact
turned over as tips or as a |
23 | | substitute for tips to the employees who
participate directly |
24 | | in preparing, serving, hosting or cleaning up the
food or |
25 | | beverage function with respect to which the service charge is |
26 | | imposed.
|
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1 | | (10) Until July 1, 2003, oil field exploration, drilling, |
2 | | and production
equipment,
including (i) rigs and parts of |
3 | | rigs, rotary rigs, cable tool
rigs, and workover rigs, (ii) |
4 | | pipe and tubular goods, including casing and
drill strings, |
5 | | (iii) pumps and pump-jack units, (iv) storage tanks and flow
|
6 | | lines, (v) any individual replacement part for oil field |
7 | | exploration,
drilling, and production equipment, and (vi) |
8 | | machinery and equipment purchased
for lease; but
excluding |
9 | | motor vehicles required to be registered under the Illinois
|
10 | | Vehicle Code.
|
11 | | (11) Photoprocessing machinery and equipment, including |
12 | | repair and
replacement parts, both new and used, including |
13 | | that manufactured on
special order, certified by the purchaser |
14 | | to be used primarily for
photoprocessing, and including |
15 | | photoprocessing machinery and equipment
purchased for lease.
|
16 | | (12) Until July 1, 2023, coal and aggregate exploration, |
17 | | mining, off-highway hauling,
processing,
maintenance, and |
18 | | reclamation equipment, including
replacement parts and |
19 | | equipment, and including
equipment
purchased for lease, but |
20 | | excluding motor vehicles required to be registered
under the |
21 | | Illinois Vehicle Code. The changes made to this Section by |
22 | | Public Act 97-767 apply on and after July 1, 2003, but no claim |
23 | | for credit or refund is allowed on or after August 16, 2013 |
24 | | (the effective date of Public Act 98-456)
for such taxes paid |
25 | | during the period beginning July 1, 2003 and ending on August |
26 | | 16, 2013 (the effective date of Public Act 98-456).
|
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1 | | (13) Beginning January 1, 1992 and through June 30, 2016, |
2 | | food for human consumption that is to be consumed off the |
3 | | premises
where it is sold (other than alcoholic beverages, |
4 | | soft drinks and food that
has been prepared for immediate |
5 | | consumption) and prescription and
non-prescription medicines, |
6 | | drugs, medical appliances, and insulin, urine
testing |
7 | | materials, syringes, and needles used by diabetics, for human |
8 | | use,
when purchased for use by a person receiving medical |
9 | | assistance under
Article V of the Illinois Public Aid Code who |
10 | | resides in a licensed
long-term care facility, as defined in |
11 | | the Nursing Home Care Act, or in a licensed facility as defined |
12 | | in the ID/DD Community Care Act, the MC/DD Act, or the |
13 | | Specialized Mental Health Rehabilitation Act of 2013.
|
14 | | (14) Semen used for artificial insemination of livestock |
15 | | for direct
agricultural production.
|
16 | | (15) Horses, or interests in horses, registered with and |
17 | | meeting the
requirements of any of the
Arabian Horse Club |
18 | | Registry of America, Appaloosa Horse Club, American Quarter
|
19 | | Horse Association, United States
Trotting Association, or |
20 | | Jockey Club, as appropriate, used for
purposes of breeding or |
21 | | racing for prizes. This item (15) is exempt from the |
22 | | provisions of Section 3-55, and the exemption provided for |
23 | | under this item (15) applies for all periods beginning May 30, |
24 | | 1995, but no claim for credit or refund is allowed on or after |
25 | | January 1, 2008 (the effective date of Public Act 95-88)
for |
26 | | such taxes paid during the period beginning May 30, 2000 and |
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1 | | ending on January 1, 2008 (the effective date of Public Act |
2 | | 95-88).
|
3 | | (16) Computers and communications equipment utilized for |
4 | | any
hospital
purpose
and equipment used in the diagnosis,
|
5 | | analysis, or treatment of hospital patients sold to a lessor |
6 | | who leases the
equipment, under a lease of one year or longer |
7 | | executed or in effect at the
time of the purchase, to a
|
8 | | hospital
that has been issued an active tax exemption |
9 | | identification number by the
Department under Section 1g of |
10 | | the Retailers' Occupation Tax Act.
|
11 | | (17) Personal property sold to a lessor who leases the
|
12 | | property, under a
lease of one year or longer executed or in |
13 | | effect at the time of the purchase,
to a governmental body
that |
14 | | has been issued an active tax exemption identification number |
15 | | by the
Department under Section 1g of the Retailers' |
16 | | Occupation Tax Act.
|
17 | | (18) Beginning with taxable years ending on or after |
18 | | December
31, 1995
and
ending with taxable years ending on or |
19 | | before December 31, 2004,
personal property that is
donated |
20 | | for disaster relief to be used in a State or federally declared
|
21 | | disaster area in Illinois or bordering Illinois by a |
22 | | manufacturer or retailer
that is registered in this State to a |
23 | | corporation, society, association,
foundation, or institution |
24 | | that has been issued a sales tax exemption
identification |
25 | | number by the Department that assists victims of the disaster
|
26 | | who reside within the declared disaster area.
|
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1 | | (19) Beginning with taxable years ending on or after |
2 | | December
31, 1995 and
ending with taxable years ending on or |
3 | | before December 31, 2004, personal
property that is used in |
4 | | the performance of infrastructure repairs in this
State, |
5 | | including but not limited to municipal roads and streets, |
6 | | access roads,
bridges, sidewalks, waste disposal systems, |
7 | | water and sewer line extensions,
water distribution and |
8 | | purification facilities, storm water drainage and
retention |
9 | | facilities, and sewage treatment facilities, resulting from a |
10 | | State
or federally declared disaster in Illinois or bordering |
11 | | Illinois when such
repairs are initiated on facilities located |
12 | | in the declared disaster area
within 6 months after the |
13 | | disaster.
|
14 | | (20) Beginning July 1, 1999, game or game birds sold at a |
15 | | "game breeding
and
hunting preserve area" as that term is used
|
16 | | in the
Wildlife Code. This paragraph is exempt from the |
17 | | provisions
of
Section 3-55.
|
18 | | (21) A motor vehicle, as that term is defined in Section |
19 | | 1-146
of the
Illinois Vehicle Code, that is donated to a |
20 | | corporation, limited liability
company, society, association, |
21 | | foundation, or institution that is determined by
the |
22 | | Department to be organized and operated exclusively for |
23 | | educational
purposes. For purposes of this exemption, "a |
24 | | corporation, limited liability
company, society, association, |
25 | | foundation, or institution organized and
operated
exclusively |
26 | | for educational purposes" means all tax-supported public |
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1 | | schools,
private schools that offer systematic instruction in |
2 | | useful branches of
learning by methods common to public |
3 | | schools and that compare favorably in
their scope and |
4 | | intensity with the course of study presented in tax-supported
|
5 | | schools, and vocational or technical schools or institutes |
6 | | organized and
operated exclusively to provide a course of |
7 | | study of not less than 6 weeks
duration and designed to prepare |
8 | | individuals to follow a trade or to pursue a
manual, |
9 | | technical, mechanical, industrial, business, or commercial
|
10 | | occupation.
|
11 | | (22) Beginning January 1, 2000, personal property, |
12 | | including
food,
purchased through fundraising
events for the |
13 | | benefit of
a public or private elementary or
secondary school, |
14 | | a group of those schools, or one or more school
districts if |
15 | | the events are
sponsored by an entity recognized by the school |
16 | | district that consists
primarily of volunteers and includes
|
17 | | parents and teachers of the school children. This paragraph |
18 | | does not apply
to fundraising
events (i) for the benefit of |
19 | | private home instruction or (ii)
for which the fundraising |
20 | | entity purchases the personal property sold at
the events from |
21 | | another individual or entity that sold the property for the
|
22 | | purpose of resale by the fundraising entity and that
profits |
23 | | from the sale to the
fundraising entity. This paragraph is |
24 | | exempt
from the provisions
of Section 3-55.
|
25 | | (23) Beginning January 1, 2000
and through December 31, |
26 | | 2001, new or used automatic vending
machines that prepare and |
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1 | | serve hot food and beverages, including coffee, soup,
and
|
2 | | other items, and replacement parts for these machines.
|
3 | | Beginning January 1,
2002 and through June 30, 2003, machines |
4 | | and parts for
machines used in commercial, coin-operated |
5 | | amusement
and vending business if a use or occupation tax is |
6 | | paid on the gross receipts
derived from
the use of the |
7 | | commercial, coin-operated amusement and vending machines.
This |
8 | | paragraph is exempt from the provisions of Section 3-55.
|
9 | | (24) Beginning
on August 2, 2001 (the effective date of |
10 | | Public Act 92-227),
computers and communications equipment
|
11 | | utilized for any hospital purpose and equipment used in the |
12 | | diagnosis,
analysis, or treatment of hospital patients sold to |
13 | | a lessor who leases the
equipment, under a lease of one year or |
14 | | longer executed or in effect at the
time of the purchase, to a |
15 | | hospital that has been issued an active tax
exemption |
16 | | identification number by the Department under Section 1g of |
17 | | the
Retailers' Occupation Tax Act. This paragraph is exempt |
18 | | from the provisions of
Section 3-55.
|
19 | | (25) Beginning
on August 2, 2001 (the effective date of |
20 | | Public Act 92-227),
personal property sold to a lessor who
|
21 | | leases the property, under a lease of one year or longer |
22 | | executed or in effect
at the time of the purchase, to a |
23 | | governmental body that has been issued an
active tax exemption |
24 | | identification number by the Department under Section 1g
of |
25 | | the Retailers' Occupation Tax Act. This paragraph is exempt |
26 | | from the
provisions of Section 3-55.
|
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1 | | (26) Beginning on January 1, 2002 and through June 30, |
2 | | 2016, tangible personal property
purchased
from an Illinois |
3 | | retailer by a taxpayer engaged in centralized purchasing
|
4 | | activities in Illinois who will, upon receipt of the property |
5 | | in Illinois,
temporarily store the property in Illinois (i) |
6 | | for the purpose of subsequently
transporting it outside this |
7 | | State for use or consumption thereafter solely
outside this |
8 | | State or (ii) for the purpose of being processed, fabricated, |
9 | | or
manufactured into, attached to, or incorporated into other |
10 | | tangible personal
property to be transported outside this |
11 | | State and thereafter used or consumed
solely outside this |
12 | | State. The Director of Revenue shall, pursuant to rules
|
13 | | adopted in accordance with the Illinois Administrative |
14 | | Procedure Act, issue a
permit to any taxpayer in good standing |
15 | | with the Department who is eligible for
the exemption under |
16 | | this paragraph (26). The permit issued under
this paragraph |
17 | | (26) shall authorize the holder, to the extent and
in the |
18 | | manner specified in the rules adopted under this Act, to |
19 | | purchase
tangible personal property from a retailer exempt |
20 | | from the taxes imposed by
this Act. Taxpayers shall maintain |
21 | | all necessary books and records to
substantiate the use and |
22 | | consumption of all such tangible personal property
outside of |
23 | | the State of Illinois.
|
24 | | (27) Beginning January 1, 2008, tangible personal property |
25 | | used in the construction or maintenance of a community water |
26 | | supply, as defined under Section 3.145 of the Environmental |
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1 | | Protection Act, that is operated by a not-for-profit |
2 | | corporation that holds a valid water supply permit issued |
3 | | under Title IV of the Environmental Protection Act. This |
4 | | paragraph is exempt from the provisions of Section 3-55.
|
5 | | (28) Tangible personal property sold to a |
6 | | public-facilities corporation, as described in Section |
7 | | 11-65-10 of the Illinois Municipal Code, for purposes of |
8 | | constructing or furnishing a municipal convention hall, but |
9 | | only if the legal title to the municipal convention hall is |
10 | | transferred to the municipality without any further |
11 | | consideration by or on behalf of the municipality at the time |
12 | | of the completion of the municipal convention hall or upon the |
13 | | retirement or redemption of any bonds or other debt |
14 | | instruments issued by the public-facilities corporation in |
15 | | connection with the development of the municipal convention |
16 | | hall. This exemption includes existing public-facilities |
17 | | corporations as provided in Section 11-65-25 of the Illinois |
18 | | Municipal Code. This paragraph is exempt from the provisions |
19 | | of Section 3-55. |
20 | | (29) Beginning January 1, 2010 and continuing through |
21 | | December 31, 2024, materials, parts, equipment, components, |
22 | | and furnishings incorporated into or upon an aircraft as part |
23 | | of the modification, refurbishment, completion, replacement, |
24 | | repair, or maintenance of the aircraft. This exemption |
25 | | includes consumable supplies used in the modification, |
26 | | refurbishment, completion, replacement, repair, and |
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| | SB2017 Enrolled | - 772 - | LRB102 16155 CPF 22006 b |
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1 | | maintenance of aircraft, but excludes any materials, parts, |
2 | | equipment, components, and consumable supplies used in the |
3 | | modification, replacement, repair, and maintenance of aircraft |
4 | | engines or power plants, whether such engines or power plants |
5 | | are installed or uninstalled upon any such aircraft. |
6 | | "Consumable supplies" include, but are not limited to, |
7 | | adhesive, tape, sandpaper, general purpose lubricants, |
8 | | cleaning solution, latex gloves, and protective films. This |
9 | | exemption applies only to the transfer of qualifying tangible |
10 | | personal property incident to the modification, refurbishment, |
11 | | completion, replacement, repair, or maintenance of an aircraft |
12 | | by persons who (i) hold an Air Agency Certificate and are |
13 | | empowered to operate an approved repair station by the Federal |
14 | | Aviation Administration, (ii) have a Class IV Rating, and |
15 | | (iii) conduct operations in accordance with Part 145 of the |
16 | | Federal Aviation Regulations. The exemption does not include |
17 | | aircraft operated by a commercial air carrier providing |
18 | | scheduled passenger air service pursuant to authority issued |
19 | | under Part 121 or Part 129 of the Federal Aviation |
20 | | Regulations. The changes made to this paragraph (29) by Public |
21 | | Act 98-534 are declarative of existing law. It is the intent of |
22 | | the General Assembly that the exemption under this paragraph |
23 | | (29) applies continuously from January 1, 2010 through |
24 | | December 31, 2024; however, no claim for credit or refund is |
25 | | allowed for taxes paid as a result of the disallowance of this |
26 | | exemption on or after January 1, 2015 and prior to the |
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1 | | effective date of this amendatory Act of the 101st General |
2 | | Assembly. |
3 | | (30) Beginning January 1, 2017 and through December 31, |
4 | | 2026 , menstrual pads, tampons, and menstrual cups. |
5 | | (31) Tangible personal property transferred to a purchaser |
6 | | who is exempt from tax by operation of federal law. This |
7 | | paragraph is exempt from the provisions of Section 3-55. |
8 | | (32) Qualified tangible personal property used in the |
9 | | construction or operation of a data center that has been |
10 | | granted a certificate of exemption by the Department of |
11 | | Commerce and Economic Opportunity, whether that tangible |
12 | | personal property is purchased by the owner, operator, or |
13 | | tenant of the data center or by a contractor or subcontractor |
14 | | of the owner, operator, or tenant. Data centers that would |
15 | | have qualified for a certificate of exemption prior to January |
16 | | 1, 2020 had this amendatory Act of the 101st General Assembly |
17 | | been in effect, may apply for and obtain an exemption for |
18 | | subsequent purchases of computer equipment or enabling |
19 | | software purchased or leased to upgrade, supplement, or |
20 | | replace computer equipment or enabling software purchased or |
21 | | leased in the original investment that would have qualified. |
22 | | The Department of Commerce and Economic Opportunity shall |
23 | | grant a certificate of exemption under this item (32) to |
24 | | qualified data centers as defined by Section 605-1025 of the |
25 | | Department of Commerce and Economic Opportunity Law of the
|
26 | | Civil Administrative Code of Illinois. |
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1 | | For the purposes of this item (32): |
2 | | "Data center" means a building or a series of |
3 | | buildings rehabilitated or constructed to house working |
4 | | servers in one physical location or multiple sites within |
5 | | the State of Illinois. |
6 | | "Qualified tangible personal property" means: |
7 | | electrical systems and equipment; climate control and |
8 | | chilling equipment and systems; mechanical systems and |
9 | | equipment; monitoring and secure systems; emergency |
10 | | generators; hardware; computers; servers; data storage |
11 | | devices; network connectivity equipment; racks; cabinets; |
12 | | telecommunications cabling infrastructure; raised floor |
13 | | systems; peripheral components or systems; software; |
14 | | mechanical, electrical, or plumbing systems; battery |
15 | | systems; cooling systems and towers; temperature control |
16 | | systems; other cabling; and other data center |
17 | | infrastructure equipment and systems necessary to operate |
18 | | qualified tangible personal property, including fixtures; |
19 | | and component parts of any of the foregoing, including |
20 | | installation, maintenance, repair, refurbishment, and |
21 | | replacement of qualified tangible personal property to |
22 | | generate, transform, transmit, distribute, or manage |
23 | | electricity necessary to operate qualified tangible |
24 | | personal property; and all other tangible personal |
25 | | property that is essential to the operations of a computer |
26 | | data center. The term "qualified tangible personal |
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|
1 | | property" also includes building materials physically |
2 | | incorporated in to the qualifying data center. To document |
3 | | the exemption allowed under this Section, the retailer |
4 | | must obtain from the purchaser a copy of the certificate |
5 | | of eligibility issued by the Department of Commerce and |
6 | | Economic Opportunity. |
7 | | This item (32) is exempt from the provisions of Section |
8 | | 3-55. |
9 | | (Source: P.A. 100-22, eff. 7-6-17; 100-594, eff. 6-29-18; |
10 | | 100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, eff. |
11 | | 7-12-19; 101-629, eff. 2-5-20.)
|
12 | | (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
|
13 | | Sec. 3-10. Rate of tax. Unless otherwise provided in this |
14 | | Section,
the tax imposed by this Act is at the rate of 6.25% of |
15 | | the "selling price",
as defined in Section 2 of the Service Use |
16 | | Tax Act, of the tangible
personal property. For the purpose of |
17 | | computing this tax, in no event
shall the "selling price" be |
18 | | less than the cost price to the serviceman of
the tangible |
19 | | personal property transferred. The selling price of each item
|
20 | | of tangible personal property transferred as an incident of a |
21 | | sale of
service may be shown as a distinct and separate item on |
22 | | the serviceman's
billing to the service customer. If the |
23 | | selling price is not so shown, the
selling price of the |
24 | | tangible personal property is deemed to be 50% of the
|
25 | | serviceman's entire billing to the service customer. When, |
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|
1 | | however, a
serviceman contracts to design, develop, and |
2 | | produce special order machinery or
equipment, the tax imposed |
3 | | by this Act shall be based on the serviceman's
cost price of |
4 | | the tangible personal property transferred incident to the
|
5 | | completion of the contract.
|
6 | | Beginning on July 1, 2000 and through December 31, 2000, |
7 | | with respect to
motor fuel, as defined in Section 1.1 of the |
8 | | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of |
9 | | the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
|
10 | | With respect to gasohol, as defined in the Use Tax Act, the |
11 | | tax imposed
by this Act shall apply to (i) 70% of the cost |
12 | | price of property
transferred as
an incident to the sale of |
13 | | service on or after January 1, 1990, and before
July 1, 2003, |
14 | | (ii) 80% of the selling price of property transferred as an
|
15 | | incident to the sale of service on or after July
1, 2003 and on |
16 | | or before July 1, 2017, and (iii) 100%
of
the cost price
|
17 | | thereafter.
If, at any time, however, the tax under this Act on |
18 | | sales of gasohol, as
defined in
the Use Tax Act, is imposed at |
19 | | the rate of 1.25%, then the
tax imposed by this Act applies to |
20 | | 100% of the proceeds of sales of gasohol
made during that time.
|
21 | | With respect to majority blended ethanol fuel, as defined |
22 | | in the Use Tax Act,
the
tax
imposed by this Act does not apply |
23 | | to the selling price of property transferred
as an incident to |
24 | | the sale of service on or after July 1, 2003 and on or before
|
25 | | December 31, 2023 but applies to 100% of the selling price |
26 | | thereafter.
|
|
| | SB2017 Enrolled | - 777 - | LRB102 16155 CPF 22006 b |
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1 | | With respect to biodiesel blends, as defined in the Use |
2 | | Tax Act, with no less
than 1% and no
more than 10% biodiesel, |
3 | | the tax imposed by this Act
applies to (i) 80% of the selling |
4 | | price of property transferred as an incident
to the sale of |
5 | | service on or after July 1, 2003 and on or before December 31, |
6 | | 2018
and (ii) 100% of the proceeds of the selling price
|
7 | | thereafter.
If, at any time, however, the tax under this Act on |
8 | | sales of biodiesel blends,
as
defined in the Use Tax Act, with |
9 | | no less than 1% and no more than 10% biodiesel
is imposed at |
10 | | the rate of 1.25%, then the
tax imposed by this Act applies to |
11 | | 100% of the proceeds of sales of biodiesel
blends with no less |
12 | | than 1% and no more than 10% biodiesel
made
during that time.
|
13 | | With respect to 100% biodiesel, as defined in the Use Tax |
14 | | Act, and biodiesel
blends, as defined in the Use Tax Act, with
|
15 | | more than 10% but no more than 99% biodiesel material, the tax |
16 | | imposed by this
Act
does not apply to the proceeds of the |
17 | | selling price of property transferred
as an incident to the |
18 | | sale of service on or after July 1, 2003 and on or before
|
19 | | December 31, 2023 but applies to 100% of the selling price |
20 | | thereafter.
|
21 | | At the election of any registered serviceman made for each |
22 | | fiscal year,
sales of service in which the aggregate annual |
23 | | cost price of tangible
personal property transferred as an |
24 | | incident to the sales of service is
less than 35%, or 75% in |
25 | | the case of servicemen transferring prescription
drugs or |
26 | | servicemen engaged in graphic arts production, of the |
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| | SB2017 Enrolled | - 778 - | LRB102 16155 CPF 22006 b |
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1 | | aggregate
annual total gross receipts from all sales of |
2 | | service, the tax imposed by
this Act shall be based on the |
3 | | serviceman's cost price of the tangible
personal property |
4 | | transferred incident to the sale of those services.
|
5 | | The tax shall be imposed at the rate of 1% on food prepared |
6 | | for
immediate consumption and transferred incident to a sale |
7 | | of service subject
to this Act or the Service Occupation Tax |
8 | | Act by an entity licensed under
the Hospital Licensing Act, |
9 | | the Nursing Home Care Act, the Assisted Living and Shared |
10 | | Housing Act, the ID/DD Community Care Act, the MC/DD Act, the |
11 | | Specialized Mental Health Rehabilitation Act of 2013, or the
|
12 | | Child Care Act of 1969 , or an entity that holds a permit issued |
13 | | pursuant to the Life Care Facilities Act . The tax shall
also be |
14 | | imposed at the rate of 1% on food for human consumption that is
|
15 | | to be consumed off the
premises where it is sold (other than |
16 | | alcoholic beverages, food consisting of or infused with adult |
17 | | use cannabis, soft drinks, and
food that has been prepared for |
18 | | immediate consumption and is not
otherwise included in this |
19 | | paragraph) and prescription and
nonprescription medicines, |
20 | | drugs, medical appliances, products classified as Class III |
21 | | medical devices by the United States Food and Drug |
22 | | Administration that are used for cancer treatment pursuant to |
23 | | a prescription, as well as any accessories and components |
24 | | related to those devices, modifications to a motor
vehicle for |
25 | | the purpose of rendering it usable by a person with a |
26 | | disability, and
insulin, blood sugar testing materials, |
|
| | SB2017 Enrolled | - 779 - | LRB102 16155 CPF 22006 b |
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|
1 | | syringes, and needles used by human diabetics. For the |
2 | | purposes of this Section, until September 1, 2009: the term |
3 | | "soft drinks" means any
complete, finished, ready-to-use, |
4 | | non-alcoholic drink, whether carbonated or
not, including but |
5 | | not limited to soda water, cola, fruit juice, vegetable
juice, |
6 | | carbonated water, and all other preparations commonly known as |
7 | | soft
drinks of whatever kind or description that are contained |
8 | | in any closed or
sealed can, carton, or container, regardless |
9 | | of size; but "soft drinks" does not
include coffee, tea, |
10 | | non-carbonated water, infant formula, milk or milk
products as |
11 | | defined in the Grade A Pasteurized Milk and Milk Products Act, |
12 | | or
drinks containing 50% or more natural fruit or vegetable |
13 | | juice.
|
14 | | Notwithstanding any other provisions of this
Act, |
15 | | beginning September 1, 2009, "soft drinks" means non-alcoholic |
16 | | beverages that contain natural or artificial sweeteners. "Soft |
17 | | drinks" do not include beverages that contain milk or milk |
18 | | products, soy, rice or similar milk substitutes, or greater |
19 | | than 50% of vegetable or fruit juice by volume. |
20 | | Until August 1, 2009, and notwithstanding any other |
21 | | provisions of this Act, "food for human consumption
that is to |
22 | | be consumed off the premises where it is sold" includes all |
23 | | food
sold through a vending machine, except soft drinks and |
24 | | food products that are
dispensed hot from a vending machine, |
25 | | regardless of the location of the vending
machine. Beginning |
26 | | August 1, 2009, and notwithstanding any other provisions of |
|
| | SB2017 Enrolled | - 780 - | LRB102 16155 CPF 22006 b |
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1 | | this Act, "food for human consumption that is to be consumed |
2 | | off the premises where it is sold" includes all food sold |
3 | | through a vending machine, except soft drinks, candy, and food |
4 | | products that are dispensed hot from a vending machine, |
5 | | regardless of the location of the vending machine.
|
6 | | Notwithstanding any other provisions of this
Act, |
7 | | beginning September 1, 2009, "food for human consumption that |
8 | | is to be consumed off the premises where
it is sold" does not |
9 | | include candy. For purposes of this Section, "candy" means a |
10 | | preparation of sugar, honey, or other natural or artificial |
11 | | sweeteners in combination with chocolate, fruits, nuts or |
12 | | other ingredients or flavorings in the form of bars, drops, or |
13 | | pieces. "Candy" does not include any preparation that contains |
14 | | flour or requires refrigeration. |
15 | | Notwithstanding any other provisions of this
Act, |
16 | | beginning September 1, 2009, "nonprescription medicines and |
17 | | drugs" does not include grooming and hygiene products. For |
18 | | purposes of this Section, "grooming and hygiene products" |
19 | | includes, but is not limited to, soaps and cleaning solutions, |
20 | | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan |
21 | | lotions and screens, unless those products are available by |
22 | | prescription only, regardless of whether the products meet the |
23 | | definition of "over-the-counter-drugs". For the purposes of |
24 | | this paragraph, "over-the-counter-drug" means a drug for human |
25 | | use that contains a label that identifies the product as a drug |
26 | | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" |
|
| | SB2017 Enrolled | - 781 - | LRB102 16155 CPF 22006 b |
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|
1 | | label includes: |
2 | | (A) A "Drug Facts" panel; or |
3 | | (B) A statement of the "active ingredient(s)" with a |
4 | | list of those ingredients contained in the compound, |
5 | | substance or preparation. |
6 | | Beginning on January 1, 2014 (the effective date of Public |
7 | | Act 98-122), "prescription and nonprescription medicines and |
8 | | drugs" includes medical cannabis purchased from a registered |
9 | | dispensing organization under the Compassionate Use of Medical |
10 | | Cannabis Program Act. |
11 | | As used in this Section, "adult use cannabis" means |
12 | | cannabis subject to tax under the Cannabis Cultivation |
13 | | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law |
14 | | and does not include cannabis subject to tax under the |
15 | | Compassionate Use of Medical Cannabis Program Act. |
16 | | (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; |
17 | | 102-4, eff. 4-27-21.)
|
18 | | Section 30-30. The Retailers' Occupation Tax Act is |
19 | | amended by changing Section 2-5 as follows:
|
20 | | (35 ILCS 120/2-5)
|
21 | | Sec. 2-5. Exemptions. Gross receipts from proceeds from |
22 | | the sale of
the following tangible personal property are |
23 | | exempt from the tax imposed
by this Act:
|
24 | | (1) Farm chemicals.
|
|
| | SB2017 Enrolled | - 782 - | LRB102 16155 CPF 22006 b |
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|
1 | | (2) Farm machinery and equipment, both new and used, |
2 | | including that
manufactured on special order, certified by |
3 | | the purchaser to be used
primarily for production |
4 | | agriculture or State or federal agricultural
programs, |
5 | | including individual replacement parts for the machinery |
6 | | and
equipment, including machinery and equipment purchased |
7 | | for lease,
and including implements of husbandry defined |
8 | | in Section 1-130 of
the Illinois Vehicle Code, farm |
9 | | machinery and agricultural chemical and
fertilizer |
10 | | spreaders, and nurse wagons required to be registered
|
11 | | under Section 3-809 of the Illinois Vehicle Code,
but
|
12 | | excluding other motor vehicles required to be registered |
13 | | under the Illinois
Vehicle Code.
Horticultural polyhouses |
14 | | or hoop houses used for propagating, growing, or
|
15 | | overwintering plants shall be considered farm machinery |
16 | | and equipment under
this item (2).
Agricultural chemical |
17 | | tender tanks and dry boxes shall include units sold
|
18 | | separately from a motor vehicle required to be licensed |
19 | | and units sold mounted
on a motor vehicle required to be |
20 | | licensed, if the selling price of the tender
is separately |
21 | | stated.
|
22 | | Farm machinery and equipment shall include precision |
23 | | farming equipment
that is
installed or purchased to be |
24 | | installed on farm machinery and equipment
including, but |
25 | | not limited to, tractors, harvesters, sprayers, planters,
|
26 | | seeders, or spreaders.
Precision farming equipment |
|
| | SB2017 Enrolled | - 783 - | LRB102 16155 CPF 22006 b |
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|
1 | | includes, but is not limited to,
soil testing sensors, |
2 | | computers, monitors, software, global positioning
and |
3 | | mapping systems, and other such equipment.
|
4 | | Farm machinery and equipment also includes computers, |
5 | | sensors, software, and
related equipment used primarily in |
6 | | the
computer-assisted operation of production agriculture |
7 | | facilities, equipment,
and activities such as, but
not |
8 | | limited to,
the collection, monitoring, and correlation of
|
9 | | animal and crop data for the purpose of
formulating animal |
10 | | diets and agricultural chemicals. This item (2) is exempt
|
11 | | from the provisions of
Section 2-70.
|
12 | | (3) Until July 1, 2003, distillation machinery and |
13 | | equipment, sold as a
unit or kit,
assembled or installed |
14 | | by the retailer, certified by the user to be used
only for |
15 | | the production of ethyl alcohol that will be used for |
16 | | consumption
as motor fuel or as a component of motor fuel |
17 | | for the personal use of the
user, and not subject to sale |
18 | | or resale.
|
19 | | (4) Until July 1, 2003 and beginning again September |
20 | | 1, 2004 through August 30, 2014, graphic arts machinery |
21 | | and equipment, including
repair and
replacement parts, |
22 | | both new and used, and including that manufactured on
|
23 | | special order or purchased for lease, certified by the |
24 | | purchaser to be used
primarily for graphic arts |
25 | | production.
Equipment includes chemicals or
chemicals |
26 | | acting as catalysts but only if
the chemicals or chemicals |
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|
1 | | acting as catalysts effect a direct and immediate
change |
2 | | upon a
graphic arts product. Beginning on July 1, 2017, |
3 | | graphic arts machinery and equipment is included in the |
4 | | manufacturing and assembling machinery and equipment |
5 | | exemption under paragraph (14).
|
6 | | (5) A motor vehicle that is used for automobile |
7 | | renting, as defined in the Automobile Renting Occupation |
8 | | and Use Tax Act. This paragraph is exempt from
the |
9 | | provisions of Section 2-70.
|
10 | | (6) Personal property sold by a teacher-sponsored |
11 | | student organization
affiliated with an elementary or |
12 | | secondary school located in Illinois.
|
13 | | (7) Until July 1, 2003, proceeds of that portion of |
14 | | the selling price of
a passenger car the
sale of which is |
15 | | subject to the Replacement Vehicle Tax.
|
16 | | (8) Personal property sold to an Illinois county fair |
17 | | association for
use in conducting, operating, or promoting |
18 | | the county fair.
|
19 | | (9) Personal property sold to a not-for-profit arts
or |
20 | | cultural organization that establishes, by proof required |
21 | | by the Department
by
rule, that it has received an |
22 | | exemption under Section 501(c)(3) of the
Internal Revenue |
23 | | Code and that is organized and operated primarily for the
|
24 | | presentation
or support of arts or cultural programming, |
25 | | activities, or services. These
organizations include, but |
26 | | are not limited to, music and dramatic arts
organizations |
|
| | SB2017 Enrolled | - 785 - | LRB102 16155 CPF 22006 b |
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|
1 | | such as symphony orchestras and theatrical groups, arts |
2 | | and
cultural service organizations, local arts councils, |
3 | | visual arts organizations,
and media arts organizations.
|
4 | | On and after July 1, 2001 (the effective date of Public Act |
5 | | 92-35), however, an entity otherwise eligible for this |
6 | | exemption shall not
make tax-free purchases unless it has |
7 | | an active identification number issued by
the Department.
|
8 | | (10) Personal property sold by a corporation, society, |
9 | | association,
foundation, institution, or organization, |
10 | | other than a limited liability
company, that is organized |
11 | | and operated as a not-for-profit service enterprise
for |
12 | | the benefit of persons 65 years of age or older if the |
13 | | personal property
was not purchased by the enterprise for |
14 | | the purpose of resale by the
enterprise.
|
15 | | (11) Personal property sold to a governmental body, to |
16 | | a corporation,
society, association, foundation, or |
17 | | institution organized and operated
exclusively for |
18 | | charitable, religious, or educational purposes, or to a
|
19 | | not-for-profit corporation, society, association, |
20 | | foundation, institution,
or organization that has no |
21 | | compensated officers or employees and that is
organized |
22 | | and operated primarily for the recreation of persons 55 |
23 | | years of
age or older. A limited liability company may |
24 | | qualify for the exemption under
this paragraph only if the |
25 | | limited liability company is organized and operated
|
26 | | exclusively for educational purposes. On and after July 1, |
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| | SB2017 Enrolled | - 786 - | LRB102 16155 CPF 22006 b |
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|
1 | | 1987, however, no
entity otherwise eligible for this |
2 | | exemption shall make tax-free purchases
unless it has an |
3 | | active identification number issued by the Department.
|
4 | | (12) (Blank).
|
5 | | (12-5) On and after July 1, 2003 and through June 30, |
6 | | 2004, motor vehicles of the second division
with a gross |
7 | | vehicle weight in excess of 8,000 pounds
that
are
subject |
8 | | to the commercial distribution fee imposed under Section |
9 | | 3-815.1 of
the Illinois
Vehicle Code. Beginning on July 1, |
10 | | 2004 and through June 30, 2005, the use in this State of |
11 | | motor vehicles of the second division: (i) with a gross |
12 | | vehicle weight rating in excess of 8,000 pounds; (ii) that |
13 | | are subject to the commercial distribution fee imposed |
14 | | under Section 3-815.1 of the Illinois Vehicle Code; and |
15 | | (iii) that are primarily used for commercial purposes. |
16 | | Through June 30, 2005, this
exemption applies to repair |
17 | | and replacement parts added
after the
initial purchase of |
18 | | such a motor vehicle if that motor vehicle is used in a
|
19 | | manner that
would qualify for the rolling stock exemption |
20 | | otherwise provided for in this
Act. For purposes of this |
21 | | paragraph, "used for commercial purposes" means the |
22 | | transportation of persons or property in furtherance of |
23 | | any commercial or industrial enterprise whether for-hire |
24 | | or not.
|
25 | | (13) Proceeds from sales to owners, lessors, or
|
26 | | shippers of
tangible personal property that is utilized by |
|
| | SB2017 Enrolled | - 787 - | LRB102 16155 CPF 22006 b |
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|
1 | | interstate carriers for
hire for use as rolling stock |
2 | | moving in interstate commerce
and equipment operated by a |
3 | | telecommunications provider, licensed as a
common carrier |
4 | | by the Federal Communications Commission, which is
|
5 | | permanently installed in or affixed to aircraft moving in |
6 | | interstate commerce.
|
7 | | (14) Machinery and equipment that will be used by the |
8 | | purchaser, or a
lessee of the purchaser, primarily in the |
9 | | process of manufacturing or
assembling tangible personal |
10 | | property for wholesale or retail sale or
lease, whether |
11 | | the sale or lease is made directly by the manufacturer or |
12 | | by
some other person, whether the materials used in the |
13 | | process are owned by
the manufacturer or some other |
14 | | person, or whether the sale or lease is made
apart from or |
15 | | as an incident to the seller's engaging in the service
|
16 | | occupation of producing machines, tools, dies, jigs, |
17 | | patterns, gauges, or
other similar items of no commercial |
18 | | value on special order for a particular
purchaser. The |
19 | | exemption provided by this paragraph (14) does not include |
20 | | machinery and equipment used in (i) the generation of |
21 | | electricity for wholesale or retail sale; (ii) the |
22 | | generation or treatment of natural or artificial gas for |
23 | | wholesale or retail sale that is delivered to customers |
24 | | through pipes, pipelines, or mains; or (iii) the treatment |
25 | | of water for wholesale or retail sale that is delivered to |
26 | | customers through pipes, pipelines, or mains. The |
|
| | SB2017 Enrolled | - 788 - | LRB102 16155 CPF 22006 b |
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1 | | provisions of Public Act 98-583 are declaratory of |
2 | | existing law as to the meaning and scope of this |
3 | | exemption. Beginning on July 1, 2017, the exemption |
4 | | provided by this paragraph (14) includes, but is not |
5 | | limited to, graphic arts machinery and equipment, as |
6 | | defined in paragraph (4) of this Section.
|
7 | | (15) Proceeds of mandatory service charges separately |
8 | | stated on
customers' bills for purchase and consumption of |
9 | | food and beverages, to the
extent that the proceeds of the |
10 | | service charge are in fact turned over as
tips or as a |
11 | | substitute for tips to the employees who participate |
12 | | directly
in preparing, serving, hosting or cleaning up the |
13 | | food or beverage function
with respect to which the |
14 | | service charge is imposed.
|
15 | | (16) Tangible personal property sold to a purchaser if |
16 | | the purchaser is exempt from use tax by operation of |
17 | | federal law. This paragraph is exempt from the provisions |
18 | | of Section 2-70.
|
19 | | (17) Tangible personal property sold to a common |
20 | | carrier by rail or
motor that
receives the physical |
21 | | possession of the property in Illinois and that
transports |
22 | | the property, or shares with another common carrier in the
|
23 | | transportation of the property, out of Illinois on a |
24 | | standard uniform bill
of lading showing the seller of the |
25 | | property as the shipper or consignor of
the property to a |
26 | | destination outside Illinois, for use outside Illinois.
|
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| | SB2017 Enrolled | - 789 - | LRB102 16155 CPF 22006 b |
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1 | | (18) Legal tender, currency, medallions, or gold or |
2 | | silver coinage
issued by the State of Illinois, the |
3 | | government of the United States of
America, or the |
4 | | government of any foreign country, and bullion.
|
5 | | (19) Until July 1, 2003, oil field exploration, |
6 | | drilling, and production
equipment, including
(i) rigs and |
7 | | parts of rigs, rotary rigs, cable tool
rigs, and workover |
8 | | rigs, (ii) pipe and tubular goods, including casing and
|
9 | | drill strings, (iii) pumps and pump-jack units, (iv) |
10 | | storage tanks and flow
lines, (v) any individual |
11 | | replacement part for oil field exploration,
drilling, and |
12 | | production equipment, and (vi) machinery and equipment |
13 | | purchased
for lease; but
excluding motor vehicles required |
14 | | to be registered under the Illinois
Vehicle Code.
|
15 | | (20) Photoprocessing machinery and equipment, |
16 | | including repair and
replacement parts, both new and used, |
17 | | including that manufactured on
special order, certified by |
18 | | the purchaser to be used primarily for
photoprocessing, |
19 | | and including photoprocessing machinery and equipment
|
20 | | purchased for lease.
|
21 | | (21) Until July 1, 2023, coal and aggregate |
22 | | exploration, mining, off-highway hauling,
processing,
|
23 | | maintenance, and reclamation equipment, including
|
24 | | replacement parts and equipment, and including
equipment |
25 | | purchased for lease, but excluding motor vehicles required |
26 | | to be
registered under the Illinois Vehicle Code. The |
|
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|
1 | | changes made to this Section by Public Act 97-767 apply on |
2 | | and after July 1, 2003, but no claim for credit or refund |
3 | | is allowed on or after August 16, 2013 (the effective date |
4 | | of Public Act 98-456)
for such taxes paid during the |
5 | | period beginning July 1, 2003 and ending on August 16, |
6 | | 2013 (the effective date of Public Act 98-456).
|
7 | | (22) Until June 30, 2013, fuel and petroleum products |
8 | | sold to or used by an air carrier,
certified by the carrier |
9 | | to be used for consumption, shipment, or storage
in the |
10 | | conduct of its business as an air common carrier, for a |
11 | | flight
destined for or returning from a location or |
12 | | locations
outside the United States without regard to |
13 | | previous or subsequent domestic
stopovers.
|
14 | | Beginning July 1, 2013, fuel and petroleum products |
15 | | sold to or used by an air carrier, certified by the carrier |
16 | | to be used for consumption, shipment, or storage in the |
17 | | conduct of its business as an air common carrier, for a |
18 | | flight that (i) is engaged in foreign trade or is engaged |
19 | | in trade between the United States and any of its |
20 | | possessions and (ii) transports at least one individual or |
21 | | package for hire from the city of origination to the city |
22 | | of final destination on the same aircraft, without regard |
23 | | to a change in the flight number of that aircraft. |
24 | | (23) A transaction in which the purchase order is |
25 | | received by a florist
who is located outside Illinois, but |
26 | | who has a florist located in Illinois
deliver the property |
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| | SB2017 Enrolled | - 791 - | LRB102 16155 CPF 22006 b |
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|
1 | | to the purchaser or the purchaser's donee in Illinois.
|
2 | | (24) Fuel consumed or used in the operation of ships, |
3 | | barges, or vessels
that are used primarily in or for the |
4 | | transportation of property or the
conveyance of persons |
5 | | for hire on rivers bordering on this State if the
fuel is |
6 | | delivered by the seller to the purchaser's barge, ship, or |
7 | | vessel
while it is afloat upon that bordering river.
|
8 | | (25) Except as provided in item (25-5) of this |
9 | | Section, a
motor vehicle sold in this State to a |
10 | | nonresident even though the
motor vehicle is delivered to |
11 | | the nonresident in this State, if the motor
vehicle is not |
12 | | to be titled in this State, and if a drive-away permit
is |
13 | | issued to the motor vehicle as provided in Section 3-603 |
14 | | of the Illinois
Vehicle Code or if the nonresident |
15 | | purchaser has vehicle registration
plates to transfer to |
16 | | the motor vehicle upon returning to his or her home
state. |
17 | | The issuance of the drive-away permit or having
the
|
18 | | out-of-state registration plates to be transferred is |
19 | | prima facie evidence
that the motor vehicle will not be |
20 | | titled in this State.
|
21 | | (25-5) The exemption under item (25) does not apply if |
22 | | the state in which the motor vehicle will be titled does |
23 | | not allow a reciprocal exemption for a motor vehicle sold |
24 | | and delivered in that state to an Illinois resident but |
25 | | titled in Illinois. The tax collected under this Act on |
26 | | the sale of a motor vehicle in this State to a resident of |
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|
1 | | another state that does not allow a reciprocal exemption |
2 | | shall be imposed at a rate equal to the state's rate of tax |
3 | | on taxable property in the state in which the purchaser is |
4 | | a resident, except that the tax shall not exceed the tax |
5 | | that would otherwise be imposed under this Act. At the |
6 | | time of the sale, the purchaser shall execute a statement, |
7 | | signed under penalty of perjury, of his or her intent to |
8 | | title the vehicle in the state in which the purchaser is a |
9 | | resident within 30 days after the sale and of the fact of |
10 | | the payment to the State of Illinois of tax in an amount |
11 | | equivalent to the state's rate of tax on taxable property |
12 | | in his or her state of residence and shall submit the |
13 | | statement to the appropriate tax collection agency in his |
14 | | or her state of residence. In addition, the retailer must |
15 | | retain a signed copy of the statement in his or her |
16 | | records. Nothing in this item shall be construed to |
17 | | require the removal of the vehicle from this state |
18 | | following the filing of an intent to title the vehicle in |
19 | | the purchaser's state of residence if the purchaser titles |
20 | | the vehicle in his or her state of residence within 30 days |
21 | | after the date of sale. The tax collected under this Act in |
22 | | accordance with this item (25-5) shall be proportionately |
23 | | distributed as if the tax were collected at the 6.25% |
24 | | general rate imposed under this Act.
|
25 | | (25-7) Beginning on July 1, 2007, no tax is imposed |
26 | | under this Act on the sale of an aircraft, as defined in |
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1 | | Section 3 of the Illinois Aeronautics Act, if all of the |
2 | | following conditions are met: |
3 | | (1) the aircraft leaves this State within 15 days |
4 | | after the later of either the issuance of the final |
5 | | billing for the sale of the aircraft, or the |
6 | | authorized approval for return to service, completion |
7 | | of the maintenance record entry, and completion of the |
8 | | test flight and ground test for inspection, as |
9 | | required by 14 C.F.R. 91.407; |
10 | | (2) the aircraft is not based or registered in |
11 | | this State after the sale of the aircraft; and |
12 | | (3) the seller retains in his or her books and |
13 | | records and provides to the Department a signed and |
14 | | dated certification from the purchaser, on a form |
15 | | prescribed by the Department, certifying that the |
16 | | requirements of this item (25-7) are met. The |
17 | | certificate must also include the name and address of |
18 | | the purchaser, the address of the location where the |
19 | | aircraft is to be titled or registered, the address of |
20 | | the primary physical location of the aircraft, and |
21 | | other information that the Department may reasonably |
22 | | require. |
23 | | For purposes of this item (25-7): |
24 | | "Based in this State" means hangared, stored, or |
25 | | otherwise used, excluding post-sale customizations as |
26 | | defined in this Section, for 10 or more days in each |
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1 | | 12-month period immediately following the date of the sale |
2 | | of the aircraft. |
3 | | "Registered in this State" means an aircraft |
4 | | registered with the Department of Transportation, |
5 | | Aeronautics Division, or titled or registered with the |
6 | | Federal Aviation Administration to an address located in |
7 | | this State. |
8 | | This paragraph (25-7) is exempt from the provisions
of
|
9 | | Section 2-70.
|
10 | | (26) Semen used for artificial insemination of |
11 | | livestock for direct
agricultural production.
|
12 | | (27) Horses, or interests in horses, registered with |
13 | | and meeting the
requirements of any of the
Arabian Horse |
14 | | Club Registry of America, Appaloosa Horse Club, American |
15 | | Quarter
Horse Association, United States
Trotting |
16 | | Association, or Jockey Club, as appropriate, used for
|
17 | | purposes of breeding or racing for prizes. This item (27) |
18 | | is exempt from the provisions of Section 2-70, and the |
19 | | exemption provided for under this item (27) applies for |
20 | | all periods beginning May 30, 1995, but no claim for |
21 | | credit or refund is allowed on or after January 1, 2008 |
22 | | (the effective date of Public Act 95-88)
for such taxes |
23 | | paid during the period beginning May 30, 2000 and ending |
24 | | on January 1, 2008 (the effective date of Public Act |
25 | | 95-88).
|
26 | | (28) Computers and communications equipment utilized |
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1 | | for any
hospital
purpose
and equipment used in the |
2 | | diagnosis,
analysis, or treatment of hospital patients |
3 | | sold to a lessor who leases the
equipment, under a lease of |
4 | | one year or longer executed or in effect at the
time of the |
5 | | purchase, to a
hospital
that has been issued an active tax |
6 | | exemption identification number by the
Department under |
7 | | Section 1g of this Act.
|
8 | | (29) Personal property sold to a lessor who leases the
|
9 | | property, under a
lease of one year or longer executed or |
10 | | in effect at the time of the purchase,
to a governmental |
11 | | body
that has been issued an active tax exemption |
12 | | identification number by the
Department under Section 1g |
13 | | of this Act.
|
14 | | (30) Beginning with taxable years ending on or after |
15 | | December
31, 1995
and
ending with taxable years ending on |
16 | | or before December 31, 2004,
personal property that is
|
17 | | donated for disaster relief to be used in a State or |
18 | | federally declared
disaster area in Illinois or bordering |
19 | | Illinois by a manufacturer or retailer
that is registered |
20 | | in this State to a corporation, society, association,
|
21 | | foundation, or institution that has been issued a sales |
22 | | tax exemption
identification number by the Department that |
23 | | assists victims of the disaster
who reside within the |
24 | | declared disaster area.
|
25 | | (31) Beginning with taxable years ending on or after |
26 | | December
31, 1995 and
ending with taxable years ending on |
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1 | | or before December 31, 2004, personal
property that is |
2 | | used in the performance of infrastructure repairs in this
|
3 | | State, including but not limited to municipal roads and |
4 | | streets, access roads,
bridges, sidewalks, waste disposal |
5 | | systems, water and sewer line extensions,
water |
6 | | distribution and purification facilities, storm water |
7 | | drainage and
retention facilities, and sewage treatment |
8 | | facilities, resulting from a State
or federally declared |
9 | | disaster in Illinois or bordering Illinois when such
|
10 | | repairs are initiated on facilities located in the |
11 | | declared disaster area
within 6 months after the disaster.
|
12 | | (32) Beginning July 1, 1999, game or game birds sold |
13 | | at a "game breeding
and
hunting preserve area" as that |
14 | | term is used
in the
Wildlife Code. This paragraph is |
15 | | exempt from the provisions
of
Section 2-70.
|
16 | | (33) A motor vehicle, as that term is defined in |
17 | | Section 1-146
of the
Illinois Vehicle Code, that is |
18 | | donated to a corporation, limited liability
company, |
19 | | society, association, foundation, or institution that is |
20 | | determined by
the Department to be organized and operated |
21 | | exclusively for educational
purposes. For purposes of this |
22 | | exemption, "a corporation, limited liability
company, |
23 | | society, association, foundation, or institution organized |
24 | | and
operated
exclusively for educational purposes" means |
25 | | all tax-supported public schools,
private schools that |
26 | | offer systematic instruction in useful branches of
|
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1 | | learning by methods common to public schools and that |
2 | | compare favorably in
their scope and intensity with the |
3 | | course of study presented in tax-supported
schools, and |
4 | | vocational or technical schools or institutes organized |
5 | | and
operated exclusively to provide a course of study of |
6 | | not less than 6 weeks
duration and designed to prepare |
7 | | individuals to follow a trade or to pursue a
manual, |
8 | | technical, mechanical, industrial, business, or commercial
|
9 | | occupation.
|
10 | | (34) Beginning January 1, 2000, personal property, |
11 | | including food, purchased
through fundraising events for |
12 | | the benefit of a public or private elementary or
secondary |
13 | | school, a group of those schools, or one or more school |
14 | | districts if
the events are sponsored by an entity |
15 | | recognized by the school district that
consists primarily |
16 | | of volunteers and includes parents and teachers of the
|
17 | | school children. This paragraph does not apply to |
18 | | fundraising events (i) for
the benefit of private home |
19 | | instruction or (ii) for which the fundraising
entity |
20 | | purchases the personal property sold at the events from |
21 | | another
individual or entity that sold the property for |
22 | | the purpose of resale by the
fundraising entity and that |
23 | | profits from the sale to the fundraising entity.
This |
24 | | paragraph is exempt from the provisions of Section 2-70.
|
25 | | (35) Beginning January 1, 2000 and through December |
26 | | 31, 2001, new or used
automatic vending machines that |
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1 | | prepare and serve hot food and beverages,
including |
2 | | coffee, soup, and other items, and replacement parts for |
3 | | these
machines. Beginning January 1, 2002 and through June |
4 | | 30, 2003, machines
and parts for machines used in
|
5 | | commercial, coin-operated amusement and vending business |
6 | | if a use or occupation
tax is paid on the gross receipts |
7 | | derived from the use of the commercial,
coin-operated |
8 | | amusement and vending machines. This paragraph is exempt |
9 | | from
the provisions of Section 2-70.
|
10 | | (35-5) Beginning August 23, 2001 and through June 30, |
11 | | 2016, food for human consumption that is to be consumed |
12 | | off
the premises where it is sold (other than alcoholic |
13 | | beverages, soft drinks,
and food that has been prepared |
14 | | for immediate consumption) and prescription
and |
15 | | nonprescription medicines, drugs, medical appliances, and |
16 | | insulin, urine
testing materials, syringes, and needles |
17 | | used by diabetics, for human use, when
purchased for use |
18 | | by a person receiving medical assistance under Article V |
19 | | of
the Illinois Public Aid Code who resides in a licensed |
20 | | long-term care facility,
as defined in the Nursing Home |
21 | | Care Act, or a licensed facility as defined in the ID/DD |
22 | | Community Care Act, the MC/DD Act, or the Specialized |
23 | | Mental Health Rehabilitation Act of 2013.
|
24 | | (36) Beginning August 2, 2001, computers and |
25 | | communications equipment
utilized for any hospital purpose |
26 | | and equipment used in the diagnosis,
analysis, or |
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1 | | treatment of hospital patients sold to a lessor who leases |
2 | | the
equipment, under a lease of one year or longer |
3 | | executed or in effect at the
time of the purchase, to a |
4 | | hospital that has been issued an active tax
exemption |
5 | | identification number by the Department under Section 1g |
6 | | of this Act.
This paragraph is exempt from the provisions |
7 | | of Section 2-70.
|
8 | | (37) Beginning August 2, 2001, personal property sold |
9 | | to a lessor who
leases the property, under a lease of one |
10 | | year or longer executed or in effect
at the time of the |
11 | | purchase, to a governmental body that has been issued an
|
12 | | active tax exemption identification number by the |
13 | | Department under Section 1g
of this Act. This paragraph is |
14 | | exempt from the provisions of Section 2-70.
|
15 | | (38) Beginning on January 1, 2002 and through June 30, |
16 | | 2016, tangible personal property purchased
from an |
17 | | Illinois retailer by a taxpayer engaged in centralized |
18 | | purchasing
activities in Illinois who will, upon receipt |
19 | | of the property in Illinois,
temporarily store the |
20 | | property in Illinois (i) for the purpose of subsequently
|
21 | | transporting it outside this State for use or consumption |
22 | | thereafter solely
outside this State or (ii) for the |
23 | | purpose of being processed, fabricated, or
manufactured |
24 | | into, attached to, or incorporated into other tangible |
25 | | personal
property to be transported outside this State and |
26 | | thereafter used or consumed
solely outside this State. The |
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1 | | Director of Revenue shall, pursuant to rules
adopted in |
2 | | accordance with the Illinois Administrative Procedure Act, |
3 | | issue a
permit to any taxpayer in good standing with the |
4 | | Department who is eligible for
the exemption under this |
5 | | paragraph (38). The permit issued under
this paragraph |
6 | | (38) shall authorize the holder, to the extent and
in the |
7 | | manner specified in the rules adopted under this Act, to |
8 | | purchase
tangible personal property from a retailer exempt |
9 | | from the taxes imposed by
this Act. Taxpayers shall |
10 | | maintain all necessary books and records to
substantiate |
11 | | the use and consumption of all such tangible personal |
12 | | property
outside of the State of Illinois.
|
13 | | (39) Beginning January 1, 2008, tangible personal |
14 | | property used in the construction or maintenance of a |
15 | | community water supply, as defined under Section 3.145 of |
16 | | the Environmental Protection Act, that is operated by a |
17 | | not-for-profit corporation that holds a valid water supply |
18 | | permit issued under Title IV of the Environmental |
19 | | Protection Act. This paragraph is exempt from the |
20 | | provisions of Section 2-70.
|
21 | | (40) Beginning January 1, 2010 and continuing through |
22 | | December 31, 2024, materials, parts, equipment, |
23 | | components, and furnishings incorporated into or upon an |
24 | | aircraft as part of the modification, refurbishment, |
25 | | completion, replacement, repair, or maintenance of the |
26 | | aircraft. This exemption includes consumable supplies used |
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1 | | in the modification, refurbishment, completion, |
2 | | replacement, repair, and maintenance of aircraft, but |
3 | | excludes any materials, parts, equipment, components, and |
4 | | consumable supplies used in the modification, replacement, |
5 | | repair, and maintenance of aircraft engines or power |
6 | | plants, whether such engines or power plants are installed |
7 | | or uninstalled upon any such aircraft. "Consumable |
8 | | supplies" include, but are not limited to, adhesive, tape, |
9 | | sandpaper, general purpose lubricants, cleaning solution, |
10 | | latex gloves, and protective films. This exemption applies |
11 | | only to the sale of qualifying tangible personal property |
12 | | to persons who modify, refurbish, complete, replace, or |
13 | | maintain an aircraft and who (i) hold an Air Agency |
14 | | Certificate and are empowered to operate an approved |
15 | | repair station by the Federal Aviation Administration, |
16 | | (ii) have a Class IV Rating, and (iii) conduct operations |
17 | | in accordance with Part 145 of the Federal Aviation |
18 | | Regulations. The exemption does not include aircraft |
19 | | operated by a commercial air carrier providing scheduled |
20 | | passenger air service pursuant to authority issued under |
21 | | Part 121 or Part 129 of the Federal Aviation Regulations. |
22 | | The changes made to this paragraph (40) by Public Act |
23 | | 98-534 are declarative of existing law. It is the intent |
24 | | of the General Assembly that the exemption under this |
25 | | paragraph (40) applies continuously from January 1, 2010 |
26 | | through December 31, 2024; however, no claim for credit or |
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1 | | refund is allowed for taxes paid as a result of the |
2 | | disallowance of this exemption on or after January 1, 2015 |
3 | | and prior to the effective date of this amendatory Act of |
4 | | the 101st General Assembly. |
5 | | (41) Tangible personal property sold to a |
6 | | public-facilities corporation, as described in Section |
7 | | 11-65-10 of the Illinois Municipal Code, for purposes of |
8 | | constructing or furnishing a municipal convention hall, |
9 | | but only if the legal title to the municipal convention |
10 | | hall is transferred to the municipality without any |
11 | | further consideration by or on behalf of the municipality |
12 | | at the time of the completion of the municipal convention |
13 | | hall or upon the retirement or redemption of any bonds or |
14 | | other debt instruments issued by the public-facilities |
15 | | corporation in connection with the development of the |
16 | | municipal convention hall. This exemption includes |
17 | | existing public-facilities corporations as provided in |
18 | | Section 11-65-25 of the Illinois Municipal Code. This |
19 | | paragraph is exempt from the provisions of Section 2-70. |
20 | | (42) Beginning January 1, 2017 and through December |
21 | | 31, 2026 , menstrual pads, tampons, and menstrual cups. |
22 | | (43) Merchandise that is subject to the Rental |
23 | | Purchase Agreement Occupation and Use Tax. The purchaser |
24 | | must certify that the item is purchased to be rented |
25 | | subject to a rental purchase agreement, as defined in the |
26 | | Rental Purchase Agreement Act, and provide proof of |
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1 | | registration under the Rental Purchase Agreement |
2 | | Occupation and Use Tax Act. This paragraph is exempt from |
3 | | the provisions of Section 2-70. |
4 | | (44) Qualified tangible personal property used in the |
5 | | construction or operation of a data center that has been |
6 | | granted a certificate of exemption by the Department of |
7 | | Commerce and Economic Opportunity, whether that tangible |
8 | | personal property is purchased by the owner, operator, or |
9 | | tenant of the data center or by a contractor or |
10 | | subcontractor of the owner, operator, or tenant. Data |
11 | | centers that would have qualified for a certificate of |
12 | | exemption prior to January 1, 2020 had this amendatory Act |
13 | | of the 101st General Assembly been in effect, may apply |
14 | | for and obtain an exemption for subsequent purchases of |
15 | | computer equipment or enabling software purchased or |
16 | | leased to upgrade, supplement, or replace computer |
17 | | equipment or enabling software purchased or leased in the |
18 | | original investment that would have qualified. |
19 | | The Department of Commerce and Economic Opportunity |
20 | | shall grant a certificate of exemption under this item |
21 | | (44) to qualified data centers as defined by Section |
22 | | 605-1025 of the Department of Commerce and Economic |
23 | | Opportunity Law of the
Civil Administrative Code of |
24 | | Illinois. |
25 | | For the purposes of this item (44): |
26 | | "Data center" means a building or a series of |
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1 | | buildings rehabilitated or constructed to house |
2 | | working servers in one physical location or multiple |
3 | | sites within the State of Illinois. |
4 | | "Qualified tangible personal property" means: |
5 | | electrical systems and equipment; climate control and |
6 | | chilling equipment and systems; mechanical systems and |
7 | | equipment; monitoring and secure systems; emergency |
8 | | generators; hardware; computers; servers; data storage |
9 | | devices; network connectivity equipment; racks; |
10 | | cabinets; telecommunications cabling infrastructure; |
11 | | raised floor systems; peripheral components or |
12 | | systems; software; mechanical, electrical, or plumbing |
13 | | systems; battery systems; cooling systems and towers; |
14 | | temperature control systems; other cabling; and other |
15 | | data center infrastructure equipment and systems |
16 | | necessary to operate qualified tangible personal |
17 | | property, including fixtures; and component parts of |
18 | | any of the foregoing, including installation, |
19 | | maintenance, repair, refurbishment, and replacement of |
20 | | qualified tangible personal property to generate, |
21 | | transform, transmit, distribute, or manage electricity |
22 | | necessary to operate qualified tangible personal |
23 | | property; and all other tangible personal property |
24 | | that is essential to the operations of a computer data |
25 | | center. The term "qualified tangible personal |
26 | | property" also includes building materials physically |
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1 | | incorporated in to the qualifying data center. To |
2 | | document the exemption allowed under this Section, the |
3 | | retailer must obtain from the purchaser a copy of the |
4 | | certificate of eligibility issued by the Department of |
5 | | Commerce and Economic Opportunity. |
6 | | This item (44) is exempt from the provisions of |
7 | | Section 2-70. |
8 | | (Source: P.A. 100-22, eff. 7-6-17; 100-321, eff. 8-24-17; |
9 | | 100-437, eff. 1-1-18; 100-594, eff. 6-29-18; 100-863, eff. |
10 | | 8-14-18; 100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, |
11 | | eff. 7-12-19; 101-629, eff. 2-5-20.)
|
12 | | Section 30-35. The Property Tax Code is amended by |
13 | | changing Section 10-390 and by adding Section 15-37 as |
14 | | follows:
|
15 | | (35 ILCS 200/10-390)
|
16 | | Sec. 10-390. Valuation of supportive living facilities. |
17 | | (a) Notwithstanding Section 1-55, to determine
the fair |
18 | | cash value of any supportive living facility established under |
19 | | Section 5-5.01a of the Illinois Public Aid Code, in assessing |
20 | | the facility, a local assessment
officer must use the income |
21 | | capitalization approach. For the purposes of this Section, |
22 | | gross potential income must not exceed the maximum individual |
23 | | Supplemental Security Income (SSI) amount, minus a resident's |
24 | | personal allowance as defined at 89 Ill Admin. Code 146.205, |
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1 | | multiplied by the number of apartments authorized by the |
2 | | supportive living facility certification. |
3 | | (b) When assessing supportive living facilities, the local |
4 | | assessment
officer may not consider: |
5 | | (1) payments from Medicaid for services provided to |
6 | | residents of supportive living facilities when such |
7 | | payments constitute income that is attributable to |
8 | | services and not attributable to the real estate; or |
9 | | (2) payments by a resident of a supportive living |
10 | | facility for services that would be paid by Medicaid if |
11 | | the resident were Medicaid-eligible, when such payments |
12 | | constitute income that is attributable to services and not |
13 | | attributable to real estate.
|
14 | | (Source: P.A. 94-1086, eff. 1-19-07.)
|
15 | | (35 ILCS 200/15-37 new) |
16 | | Sec. 15-37. Educational trade schools. Property that is |
17 | | owned by a non-profit trust fund and used exclusively for the |
18 | | purposes of educating and training individuals for |
19 | | occupational, trade, and technical careers and is certified by |
20 | | the United States Department of Labor as registered with the |
21 | | Office of Apprenticeship is exempt.
|
22 | | Section 30-40. The Business Corporation Act of 1983 is |
23 | | amended by changing Sections 15.35 and 15.65 as follows:
|
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| | SB2017 Enrolled | - 807 - | LRB102 16155 CPF 22006 b |
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1 | | (805 ILCS 5/15.35) (from Ch. 32, par. 15.35)
|
2 | | (Section scheduled to be repealed on December 31, 2025)
|
3 | | Sec. 15.35. Franchise taxes payable by domestic |
4 | | corporations. For the privilege of exercising its franchises |
5 | | in this State, each
domestic corporation shall pay to the |
6 | | Secretary of State the following
franchise taxes, computed on |
7 | | the basis, at the rates and for the periods
prescribed in this |
8 | | Act:
|
9 | | (a) An initial franchise tax at the time of filing its |
10 | | first report of
issuance of shares.
|
11 | | (b) An additional franchise tax at the time of filing |
12 | | (1) a report of
the issuance of additional shares, or (2) a |
13 | | report of an increase in paid-in
capital without the |
14 | | issuance of shares, or (3) an amendment to the articles
of |
15 | | incorporation or a report of cumulative changes in paid-in |
16 | | capital,
whenever any amendment or such report discloses |
17 | | an increase in its paid-in
capital over the amount thereof |
18 | | last reported in any document, other than
an annual |
19 | | report, interim annual report or final transition annual |
20 | | report
required by this Act to be filed in the office of |
21 | | the Secretary of State.
|
22 | | (c) An additional franchise tax at the time of filing |
23 | | a report of paid-in
capital following a statutory merger |
24 | | or consolidation, which discloses that
the paid-in capital |
25 | | of the surviving or new corporation immediately after
the |
26 | | merger or consolidation is greater than the sum of the |
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1 | | paid-in capital
of all of the merged or consolidated |
2 | | corporations as last reported
by them in any documents, |
3 | | other than annual reports, required by this Act
to be |
4 | | filed in the office of the Secretary of State; and in |
5 | | addition, the
surviving or new corporation shall be liable |
6 | | for a further additional franchise
tax on the paid-in |
7 | | capital of each of the merged or consolidated
corporations |
8 | | as last reported by them in any document, other than an |
9 | | annual
report, required by this Act to be filed with the |
10 | | Secretary of State from
their taxable year end to the next |
11 | | succeeding anniversary month or, in
the case of a |
12 | | corporation which has established an extended filing |
13 | | month,
the extended filing month of the surviving or new |
14 | | corporation; however if
the taxable year ends within the |
15 | | 2-month 2 month period immediately preceding the
|
16 | | anniversary month or, in the case of a corporation which |
17 | | has established an
extended filing month, the extended |
18 | | filing month of the surviving or new
corporation the tax |
19 | | will be computed to the anniversary month or, in the
case |
20 | | of a corporation which has established an extended filing |
21 | | month, the
extended filing month of the surviving or new |
22 | | corporation in the next
succeeding calendar year.
|
23 | | (d) An annual franchise tax payable each year with the |
24 | | annual report
which the corporation is required by this |
25 | | Act to file.
|
26 | | (e) On or after January 1, 2020 and prior to January 1, |
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| | SB2017 Enrolled | - 809 - | LRB102 16155 CPF 22006 b |
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1 | | 2021, the first $30 in liability is exempt from the tax imposed |
2 | | under this Section. On or after January 1, 2021 and prior to |
3 | | January 1, 2022 , the first $1,000 in liability is exempt from |
4 | | the tax imposed under this Section. On or after January 1, 2022 |
5 | | and prior to January 1, 2023, the first $10,000 in liability is |
6 | | exempt from the tax imposed under this Section. On or after |
7 | | January 1, 2023 and prior to January 1, 2024, the first |
8 | | $100,000 in liability is exempt from the tax imposed under |
9 | | this Section. The provisions of this Section shall not require |
10 | | the payment of any franchise tax that would otherwise have |
11 | | been due and payable on or after January 1, 2024. There shall |
12 | | be no refunds or proration of franchise tax for any taxes due |
13 | | and payable on or after January 1, 2024 on the basis that a |
14 | | portion of the corporation's taxable year extends beyond |
15 | | January 1, 2024. This amendatory Act of the 101st General |
16 | | Assembly shall not affect any right accrued or established, or |
17 | | any liability or penalty incurred prior to January 1, 2024. |
18 | | (f) This Section is repealed on December 31, 2025. |
19 | | (Source: P.A. 101-9, eff. 6-5-19; revised 7-18-19.)
|
20 | | (805 ILCS 5/15.65) (from Ch. 32, par. 15.65)
|
21 | | (Section scheduled to be repealed on December 31, 2024)
|
22 | | Sec. 15.65. Franchise taxes payable by foreign |
23 | | corporations. For the privilege of exercising its authority to |
24 | | transact such business
in this State as set out in its |
25 | | application therefor or any amendment
thereto, each foreign |
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1 | | corporation shall pay to the Secretary of State the
following |
2 | | franchise taxes, computed on the basis, at the rates and for |
3 | | the
periods prescribed in this Act:
|
4 | | (a) An initial franchise tax at the time of filing its |
5 | | application for
authority to transact business in this |
6 | | State.
|
7 | | (b) An additional franchise tax at the time of filing |
8 | | (1) a report of
the issuance of additional shares, or (2) a |
9 | | report of an increase in paid-in
capital without the |
10 | | issuance of shares, or (3) a report of cumulative
changes |
11 | | in paid-in capital or a report of an exchange or |
12 | | reclassification
of shares, whenever any such report |
13 | | discloses an increase in its paid-in
capital over the |
14 | | amount thereof last reported in any document, other than
|
15 | | an annual report, interim annual report or final |
16 | | transition annual report,
required by this Act to be filed |
17 | | in the office of the Secretary of State.
|
18 | | (c) Whenever the corporation shall be a party to a |
19 | | statutory merger and
shall be the surviving corporation, |
20 | | an additional franchise tax at the time
of filing its |
21 | | report following merger, if such report discloses that the
|
22 | | amount represented in this State of its paid-in capital |
23 | | immediately after
the merger is greater than the aggregate |
24 | | of the amounts represented in this
State of the paid-in |
25 | | capital of such of the merged corporations as were
|
26 | | authorized to transact business in this State at the time |
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1 | | of the merger, as
last reported by them in any documents, |
2 | | other than annual reports, required
by this Act to be |
3 | | filed in the office of the Secretary of State; and in
|
4 | | addition, the surviving corporation shall be liable for a |
5 | | further
additional franchise tax on the paid-in capital of |
6 | | each of the merged
corporations as last reported by them |
7 | | in any document, other than an annual
report, required by |
8 | | this Act to be filed with the Secretary
of State, from |
9 | | their taxable year end to the next succeeding anniversary
|
10 | | month or, in the case of a corporation which has |
11 | | established an extended
filing month, the extended filing |
12 | | month of the surviving corporation;
however if the taxable |
13 | | year ends within the 2-month 2 month period immediately
|
14 | | preceding the anniversary month or the extended filing |
15 | | month of the
surviving corporation, the tax will be |
16 | | computed to the anniversary or,
extended filing month of |
17 | | the surviving corporation in the next succeeding
calendar |
18 | | year.
|
19 | | (d) An annual franchise tax payable each year with any
|
20 | | annual report which the corporation is required by this |
21 | | Act to file.
|
22 | | (e) On or after January 1, 2020 and prior to January 1, |
23 | | 2021, the first $30 in liability is exempt from the tax imposed |
24 | | under this Section. On or after January 1, 2021 and prior to |
25 | | January 1, 2022 , the first $1,000 in liability is exempt from |
26 | | the tax imposed under this Section. On or after January 1, 2022 |
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1 | | and prior to January 1, 2023, the first $10,000 in liability is |
2 | | exempt from the tax imposed under this Section. On or after |
3 | | January 1, 2023 and prior to January 1, 2024, the first |
4 | | $100,000 in liability is exempt from the tax imposed under |
5 | | this Section. The provisions of this Section shall not require |
6 | | the payment of any franchise tax that would otherwise have |
7 | | been due and payable on or after January 1, 2024. There shall |
8 | | be no refunds or proration of franchise tax for any taxes due |
9 | | and payable on or after January 1, 2024 on the basis that a |
10 | | portion of the corporation's taxable year extends beyond |
11 | | January 1, 2024. This amendatory Act of the 101st General |
12 | | Assembly shall not affect any right accrued or established, or |
13 | | any liability or penalty incurred prior to January 1, 2024. |
14 | | (f) This Section is repealed on December 31, 2024. |
15 | | (Source: P.A. 101-9, eff. 6-5-19; revised 7-18-19.)
|
16 | | ARTICLE 35. REIMAGINE PUBLIC SAFETY
|
17 | | Section 35-1. Short title. This Act may be cited as the |
18 | | Reimagine Public Safety Act.
|
19 | | Section 35-5. Intent; purposes. This Act creates a |
20 | | comprehensive approach to ending Illinois' firearm violence |
21 | | epidemic. Furthermore, the Act reduces significant gaps in |
22 | | Illinois' mental health treatment system for youth, young |
23 | | adults, and families that live in areas with chronic exposure |
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1 | | to firearm violence and exhibit mental health conditions |
2 | | associated with chronic and ongoing trauma.
|
3 | | Section 35-10. Definitions. As used in this Act: |
4 | | "Approved technical assistance and training provider" |
5 | | means an organization that has experience in improving the |
6 | | outcomes of local community-based organizations by providing |
7 | | supportive services that address the gaps in their resources |
8 | | and knowledge about content-based work or provide support and |
9 | | knowledge about the administration and management of |
10 | | organizations, or both. Approved technical assistance and |
11 | | training providers as defined in this Act are intended to |
12 | | assist community organizations with evaluating the need for |
13 | | evidenced-based violence prevention services, promising |
14 | | violence prevention programs, starting up programming, and |
15 | | strengthening the quality of existing programming. |
16 | | "Communities" means, for municipalities with a 1,000,000 |
17 | | or more population in Illinois, the 77 designated areas |
18 | | defined by the University of Chicago Social Science Research |
19 | | Committee as amended in 1980. |
20 | | "Concentrated firearm violence" means the 17 most violent |
21 | | communities in Illinois municipalities greater than one |
22 | | million residents and the 10 most violent municipalities with |
23 | | less than 1,000,000 residents and greater than 25,000 |
24 | | residents with the most per capita firearm-shot incidents from |
25 | | January 1, 2016 through December 31, 2020. |
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1 | | "Criminal justice-involved" means an individual who has |
2 | | been arrested, indicted, convicted, adjudicated delinquent, or |
3 | | otherwise detained by criminal justice authorities for |
4 | | violation of Illinois criminal laws. |
5 | | "Evidence-based high-risk youth intervention services" |
6 | | means programs that reduce involvement in the criminal justice |
7 | | system, increase school attendance, and refer high-risk teens |
8 | | into therapeutic programs that address trauma recovery and |
9 | | other mental health improvements based on best practices in |
10 | | the youth intervention services field.
|
11 | | "Evidenced-based violence prevention services" means |
12 | | coordinated programming and services that may include, but are |
13 | | not limited to, effective emotional or trauma related |
14 | | therapies, housing, employment training, job placement, family |
15 | | engagement, or wrap-around support services that are |
16 | | considered to be best practice for reducing violence within |
17 | | the field of violence intervention research and practice. |
18 | | "Evidence-based youth development programs" means |
19 | | after-school and summer programming that provides services to |
20 | | teens to increase their school attendance, school performance, |
21 | | reduce involvement in the criminal justice system, and develop |
22 | | nonacademic interests that build social emotional persistence |
23 | | and intelligence based on best practices in the field of youth |
24 | | development services for high-risk youth. |
25 | | "Options school" means a secondary school where 75% or |
26 | | more of attending students have either stopped attending or |
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1 | | failed their secondary school courses since first attending |
2 | | ninth grade. |
3 | | "Qualified violence prevention organization" means an |
4 | | organization that manages and employs qualified violence |
5 | | prevention professionals. |
6 | | "Qualified violence prevention professional" means a |
7 | | community health worker who renders violence preventive |
8 | | services. |
9 | | "Social organization" means an organization of individuals |
10 | | who form the organization for the purposes of enjoyment, work, |
11 | | and other mutual interests.
|
12 | | Section 35-15. Findings. The Illinois General Assembly |
13 | | finds that: |
14 | | (1) Discrete neighborhoods in municipalities across |
15 | | Illinois are experiencing concentrated and perpetual firearm |
16 | | violence that is a public health epidemic. |
17 | | (2) Within neighborhoods experiencing this firearm |
18 | | violence epidemic, violence is concentrated among teens and |
19 | | young adults that have chronic exposure to the risk of |
20 | | violence and criminal legal system involvement and related |
21 | | trauma in small geographic areas where these young people live |
22 | | or congregate. |
23 | | (3) Firearm violence victimization and perpetration is |
24 | | highly concentrated in particular neighborhoods, particular |
25 | | blocks within these neighborhoods, and among a small number of |
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1 | | individuals living in these areas. |
2 | | (4) People who are chronically exposed to the risk of |
3 | | firearm violence victimization are substantially more likely |
4 | | to be violently injured or violently injure another person. |
5 | | People who have been violently injured are substantially more |
6 | | likely to be violently reinjured. Chronic exposure to violence |
7 | | additionally leads individuals to engage in behavior, as part |
8 | | of a cycle of community violence, trauma, and retaliation that |
9 | | substantially increases their own risk of violent injury or |
10 | | reinjury. |
11 | | (5) Evidence-based programs that engage individuals at the |
12 | | highest risk of firearm violence and provide life |
13 | | stabilization, case management, and culturally competent group |
14 | | and individual therapy reduce firearm violence victimization |
15 | | and perpetration and can end Illinois' firearm violence |
16 | | epidemic. |
17 | | (6) A public health approach to ending Illinois' firearm |
18 | | violence epidemic requires targeted, integrated behavioral |
19 | | health services and economic opportunity that promotes |
20 | | self-sufficiency for victims of firearm violence and those |
21 | | with chronic exposure to the risk of firearm violence |
22 | | victimization. |
23 | | (7) A public health approach to ending Illinois' firearm |
24 | | violence epidemic further requires broader preventive |
25 | | investments in the census tracts and blocks that reduce risk |
26 | | factors for youth and families living with extreme risk of |
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1 | | firearm violence victimization. |
2 | | (8) A public health approach to ending Illinois' firearm |
3 | | violence epidemic requires empowering residents and |
4 | | community-based organizations within impacted neighborhoods to |
5 | | provide culturally competent care based on lived experience in |
6 | | these areas and long-term relationships of mutual interest |
7 | | that promote safety and stability. |
8 | | (9) A public health approach to ending Illinois' firearm |
9 | | violence epidemic further requires that preventive youth |
10 | | development services for youth in these neighborhoods be fully |
11 | | integrated with a team-based model of mental health care to |
12 | | address trauma recovery for those young people at extreme risk |
13 | | of firearm violence victimization. |
14 | | (10) Community revitalization can be an effective violence |
15 | | prevention strategy, provided that revitalization is targeted |
16 | | to the highest risk geographies within communities and |
17 | | revitalization efforts are designed and led by individuals |
18 | | living and working in the impacted communities.
|
19 | | Section 35-20. Office of Firearm Violence Prevention. |
20 | | (a) On or before September 1, 2021, an Office of Firearm |
21 | | Violence Prevention is established within the Illinois |
22 | | Department of Human Services. The Assistant Secretary of |
23 | | Violence Prevention shall report his or her actions to the |
24 | | Secretary of Human Services and the Office of the Governor. |
25 | | The Office shall have the authority to coordinate and |
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1 | | integrate all programs and services listed in this Act and |
2 | | other programs and services the Governor establishes by |
3 | | executive order to maximize an integrated approach to reducing |
4 | | Illinois' firearm violence epidemic and ultimately ending this |
5 | | public health crisis. |
6 | | (b) The Office of Firearm Violence Prevention shall have |
7 | | grant making, operational, and procurement authority to |
8 | | distribute funds to qualified violence prevention |
9 | | organizations, approved technical assistance and training |
10 | | providers, and qualified evaluation and assessment |
11 | | organizations to execute the functions established in this Act |
12 | | and other programs and services the Governor establishes by |
13 | | executive order for this Office. |
14 | | (c) The Assistant Secretary of Firearm Violence Prevention |
15 | | shall be appointed by the Governor with the advice and consent |
16 | | of the Senate. The Assistant Secretary of Firearm Violence |
17 | | Prevention shall report to the Secretary of Human Services and |
18 | | also report his or her actions to the Office of the Governor. |
19 | | (d) For Illinois municipalities with a 1,000,000 or more |
20 | | population, the Office of Firearm Violence Prevention shall |
21 | | determine the 17 most violent neighborhoods as measured by the |
22 | | number of per capita firearm-shot incidents from January 1, |
23 | | 2016 through December 31, 2020. These 17 communities shall |
24 | | qualify for grants under this Act and coordination of other |
25 | | State services from the Office of Firearm Violence Prevention. |
26 | | For Illinois municipalities with less than 1,000,000 residents |
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| | SB2017 Enrolled | - 819 - | LRB102 16155 CPF 22006 b |
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1 | | and more than 25,000 residents, the Office of Firearm Violence |
2 | | Prevention shall identify the 10 municipalities that have the |
3 | | greatest concentrated firearm violence victims as measured by |
4 | | the number of firearm-shot incidents from January 1, 2016 |
5 | | through December 31, 2020 divided by the number of residents |
6 | | for each municipality or area. These 10 municipalities and |
7 | | other municipalities identified by the Office of Firearm |
8 | | Violence Prevention shall qualify for grants under this Act |
9 | | and coordination of other State services from the Office of |
10 | | Firearm Violence Prevention. The Office of Firearm Violence |
11 | | Prevention shall consider factors listed in subsection (a) of |
12 | | Section 35-40 to determine additional municipalities that |
13 | | qualify for grants under this Act. |
14 | | (e) The Office of Firearm Violence Prevention shall issue |
15 | | a report to the General Assembly no later than January 1 of |
16 | | each year that identifies communities within Illinois |
17 | | municipalities of 1,000,000 or more residents and |
18 | | municipalities with less than 1,000,000 residents and more |
19 | | than 25,000 residents that are experiencing concentrated |
20 | | firearm violence, explaining the investments that are being |
21 | | made to reduce concentrated firearm violence, and making |
22 | | further recommendations on how to end Illinois' firearm |
23 | | violence epidemic.
|
24 | | Section 35-25. Integrated violence prevention and other |
25 | | services. |
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| | SB2017 Enrolled | - 820 - | LRB102 16155 CPF 22006 b |
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|
1 | | (a) Subject to appropriation, for municipalities with |
2 | | 1,000,000 or more residents, the Office of Firearm Violence |
3 | | Prevention shall make grants to qualified violence prevention |
4 | | organizations for evidence-based firearm violence prevention |
5 | | services. Approved technical assistance and training providers |
6 | | shall create learning communities for the exchange of |
7 | | information between community-based organizations in the same |
8 | | or similar fields. Evidence-based firearm violence prevention |
9 | | services shall recruit individuals at the highest risk of |
10 | | firearm violence victimization and provide these individuals |
11 | | with comprehensive services that reduce their exposure to |
12 | | chronic firearm violence. |
13 | | (b) Qualified violence prevention organizations shall |
14 | | develop the following expertise in the geographic areas that |
15 | | they cover: |
16 | | (1) Analyzing and leveraging data to identify the |
17 | | people who will most benefit from firearm violence |
18 | | prevention services in their geographic areas. |
19 | | (2) Identifying the conflicts that are responsible for |
20 | | recurring violence. |
21 | | (3) Having relationships with individuals who are most |
22 | | able to reduce conflicts. |
23 | | (4) Addressing the stabilization and trauma recovery |
24 | | needs of individuals impacted by violence by providing |
25 | | direct services for their unmet needs or referring them to |
26 | | other qualified service providers.
|
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| | SB2017 Enrolled | - 821 - | LRB102 16155 CPF 22006 b |
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1 | | (5) Having and building relationships with community |
2 | | members and community organizations that provide violence |
3 | | prevention services and get referrals of people who will |
4 | | most benefit from firearm violence prevention services in |
5 | | their geographic areas.
|
6 | | (6) Providing training and technical assistance to |
7 | | local law enforcement agencies to improve their |
8 | | effectiveness without having any role, requirement, or |
9 | | mandate to participate in the policing, enforcement, or |
10 | | prosecution of any crime. |
11 | | (c) Qualified violence prevention organizations receiving |
12 | | grants under this Act shall coordinate services with other |
13 | | qualified violence prevention organizations in their area. |
14 | | (d) The Office of Firearm Violence Prevention shall name a |
15 | | Lead Qualified Violence Prevention Convener for each of the 17 |
16 | | neighborhoods and provide a grant of $50,000 up to $100,000 to |
17 | | this organization to coordinate monthly meetings between |
18 | | qualified violence prevention organizations and youth |
19 | | development organizations under this Act. The Lead Qualified |
20 | | Violence Prevention Convener may also receive funding from the |
21 | | Office of Firearm Violence Prevention for technical assistance |
22 | | or training when needs are jointly identified. The Lead |
23 | | Qualified Violence Prevention Convener shall: |
24 | | (1) provide notes on the meetings and summarize |
25 | | recommendations made at the monthly meetings to improve |
26 | | the effectiveness of violence prevention services based on |
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| | SB2017 Enrolled | - 822 - | LRB102 16155 CPF 22006 b |
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1 | | review of timely data on shootings and homicides in his or |
2 | | her relevant neighborhood; |
3 | | (2) attend monthly meetings where the cause of |
4 | | violence and other neighborhood disputes is discussed and |
5 | | strategize on how to resolve ongoing conflicts and execute |
6 | | on agreed plans; |
7 | | (3) provide qualitative review of other qualified |
8 | | violence prevention organizations in the Lead Qualified |
9 | | Violence Prevention Convener's neighborhood as required by |
10 | | the Office of Firearm Violence Prevention; |
11 | | (4) make recommendations to the Office of Firearm |
12 | | Violence Prevention and local law enforcement on how to |
13 | | reduce violent conflict in his or her neighborhood; |
14 | | (5) meet on an emergency basis when conflicts that |
15 | | need immediate attention and resolution arise; |
16 | | (6) share knowledge and strategies of the community |
17 | | violence dynamic in monthly meetings with local youth |
18 | | development specialists receiving grants under this Act; |
19 | | (7) select when and where needed an approved Office of |
20 | | Violence Prevention-funded technical assistance and |
21 | | service training provider and contract with the provider |
22 | | for agreed upon services; and |
23 | | (8) after meeting with community residents and other |
24 | | community organizations that have expertise in housing, |
25 | | mental health, economic development, education, and social |
26 | | services, make consensus recommendations to the Office of |
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1 | | Firearm Violence Prevention on how to target community |
2 | | revitalization resources available from federal and State |
3 | | funding sources. |
4 | | The Office of Firearm Violence Prevention shall compile |
5 | | recommendations from all Lead Qualified Violence Prevention |
6 | | Conveners and report to the General Assembly bi-annually on |
7 | | these funding recommendations. The Lead Qualified Violence |
8 | | Prevention Convener may also serve as a youth development |
9 | | provider. |
10 | | (e) The Illinois Office of Firearm Violence Prevention |
11 | | shall select no fewer than 2 and no more than 3 approved |
12 | | technical assistance and training providers to deliver |
13 | | technical assistance and training to the qualified violence |
14 | | prevention organizations that agree to contract with an |
15 | | approved technical assistance and training provider. Qualified |
16 | | violence prevention organizations shall have complete |
17 | | authority to select among the approved technical assistance |
18 | | services providers funded by the Office of Firearm Violence |
19 | | Prevention. |
20 | | (f) Approved technical assistance and training providers |
21 | | may: |
22 | | (1) provide training and certification to qualified |
23 | | violence prevention professionals on how to perform |
24 | | violence prevention services and other professional |
25 | | development to qualified violence prevention |
26 | | professionals. |
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| | SB2017 Enrolled | - 824 - | LRB102 16155 CPF 22006 b |
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1 | | (2) provide management training on how to manage |
2 | | qualified violence prevention professionals;
|
3 | | (3) provide training and assistance on how to develop |
4 | | memorandum of understanding for referral services or |
5 | | create approved provider lists for these referral |
6 | | services, or both; |
7 | | (4) share lessons learned among qualified violence |
8 | | prevention professionals and service providers in their |
9 | | network; and |
10 | | (5) provide technical assistance and training on human |
11 | | resources, grants management, capacity building, and |
12 | | fiscal management strategies. |
13 | | (g) Approved technical assistance and training providers |
14 | | shall: |
15 | | (1) provide additional services identified as |
16 | | necessary by the Office of Firearm Violence Prevention and |
17 | | qualified service providers in their network; and |
18 | | (2) receive a vendor contract or grant up to $250,000 |
19 | | plus fees negotiated for services from participating |
20 | | qualified violence prevention organizations. |
21 | | (h) Fees negotiated for approved technical assistance and |
22 | | training providers shall not exceed 12% of awarded grant funds |
23 | | to a qualified violence prevention organization. |
24 | | (i) The Office of Firearm Violence Prevention shall issue |
25 | | grants to no fewer than 2 qualified violence prevention |
26 | | organizations in each of the 17 neighborhoods served and no |
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1 | | more than 6 organizations in the 17 neighborhoods served. |
2 | | Grants shall be for no less than $400,000 per qualified |
3 | | violence prevention organization. |
4 | | (j) No qualified violence prevention organization can |
5 | | serve more than 3 neighborhoods unless the Office of Firearm |
6 | | Violence Prevention is unable to identify qualified violence |
7 | | prevention organizations to provide adequate coverage. |
8 | | (k) No approved technical assistance and training provider |
9 | | shall provide qualified violence prevention services in a |
10 | | neighborhood under this Act unless the Office of Firearm |
11 | | Violence Prevention is unable to identify qualified violence |
12 | | prevention organizations to provide adequate coverage.
|
13 | | Section 35-30. Integrated youth services. |
14 | | (a) Subject to appropriation, for municipalities with |
15 | | 1,000,000 or more residents, the Office of Firearm Violence |
16 | | Prevention shall make grants to qualified youth development |
17 | | organizations for evidence-based youth after-school and summer |
18 | | programming. Evidence-based youth development programs shall |
19 | | provide services to teens that increase their school |
20 | | attendance, school performance, reduce involvement in the |
21 | | criminal justice system, and develop nonacademic interests |
22 | | that build social emotional persistence and intelligence. |
23 | | (b) The Office of Firearm Violence Prevention shall |
24 | | identify municipal blocks where more than 35% of all |
25 | | firearm-shot incidents take place and focus all youth |
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| | SB2017 Enrolled | - 826 - | LRB102 16155 CPF 22006 b |
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1 | | development service grants to residents of these municipality |
2 | | blocks in the 17 targeted neighborhoods. Youth development |
3 | | service programs shall be required to serve the following |
4 | | teens before expanding services to the broader community: |
5 | | (1) criminal justice-involved youth; |
6 | | (2) students who are attending or have attended option |
7 | | schools; |
8 | | (3) family members of individuals working with |
9 | | qualified violence prevention organizations; and |
10 | | (4) youth living on the blocks where more than 35% of |
11 | | the violence takes place in a neighborhood. |
12 | | (c) Each program participant enrolled in a youth |
13 | | development program under this Act shall receive an |
14 | | individualized needs assessment to determine if the |
15 | | participant requires intensive youth services as provided for |
16 | | in Section 35-35 of this Act. The needs assessment should be |
17 | | the best available instrument that considers the physical and |
18 | | mental condition of each youth based on the youth's family |
19 | | ties, financial resources, past substance use, criminal |
20 | | justice involvement, and trauma related to chronic exposure to |
21 | | firearm violence behavioral health assessment to determine the |
22 | | participant's broader support and mental health needs. The |
23 | | Office of Firearm Violence Prevention shall determine best |
24 | | practices for referring program participants who are at the |
25 | | highest risk of violence and criminal justice involvement to |
26 | | be referred to a youth development intervention program |
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1 | | established in Section 35-35. |
2 | | (d) Youth development prevention program participants |
3 | | shall receive services designed to empower participants with |
4 | | the social and emotional skills necessary to forge paths of |
5 | | healthy development and disengagement from high-risk |
6 | | behaviors. Within the context of engaging social, physical, |
7 | | and personal development activities, participants should build |
8 | | resilience and the skills associated with healthy social, |
9 | | emotional, and identity development. |
10 | | (e) Youth development providers shall develop the |
11 | | following expertise in the geographic areas they cover: |
12 | | (1) Knowledge of the teens and their social |
13 | | organization in the blocks they are designated to serve. |
14 | | (2) Youth development organizations receiving grants |
15 | | under this Act shall be required to coordinate services |
16 | | with other qualified youth development organizations in |
17 | | their neighborhood by sharing lessons learned in monthly |
18 | | meetings. |
19 | | (3) Providing qualitative review of other youth |
20 | | development organizations in their neighborhood as |
21 | | required by the Office of Firearm Violence Prevention. |
22 | | (4) Meeting on an emergency basis when conflicts |
23 | | related to program participants that need immediate |
24 | | attention and resolution arise. |
25 | | (5) Sharing knowledge and strategies of the |
26 | | neighborhood violence dynamic in monthly meetings with |
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| | SB2017 Enrolled | - 828 - | LRB102 16155 CPF 22006 b |
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1 | | local qualified violence prevention organizations |
2 | | receiving grants under this Act. |
3 | | (6) Selecting an approved technical assistance and |
4 | | service training provider and contract with them for |
5 | | agreed upon services. |
6 | | (f) The Illinois Office of Firearm Violence Prevention |
7 | | shall select no fewer than 2 and no more than 3 approved |
8 | | technical assistance and training providers to deliver |
9 | | technical assistance and training to the youth development |
10 | | organizations that agree to contract with an approved |
11 | | technical assistance and training provider. Youth development |
12 | | organizations must use an approved technical assistance and |
13 | | training provider but have complete authority to select among |
14 | | the approved technical assistance services providers funded by |
15 | | the Office of Firearm Violence Prevention. |
16 | | (g) Approved technical assistance and training providers |
17 | | may: |
18 | | (1) provide training to youth development workers on |
19 | | how to perform outreach services; |
20 | | (2) provide management training on how to manage youth |
21 | | development workers; |
22 | | (3) provide training and assistance on how to develop |
23 | | memorandum of understanding for referral services or |
24 | | create approved provider lists for these referral |
25 | | services, or both; |
26 | | (4) share lessons learned among youth development |
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1 | | service providers in their network; and |
2 | | (5) provide technical assistance and training on human |
3 | | resources, grants management, capacity building, and |
4 | | fiscal management strategies. |
5 | | (h) Approved technical assistance and training providers |
6 | | shall: |
7 | | (1) provide additional services identified as |
8 | | necessary by the Office of Firearm Violence Prevention and |
9 | | youth development service providers in their network; and |
10 | | (2) receive an annual grant up to $250,000 plus fees |
11 | | negotiated for services from participating youth |
12 | | development service organizations. |
13 | | (i) Fees negotiated for approved technical assistance and |
14 | | training providers shall not exceed 10% of awarded grant funds |
15 | | to a youth development services organization. |
16 | | (j) The Office of Firearm Violence Prevention shall issue |
17 | | youth development services grants to no fewer than 4 youth |
18 | | services organizations in each of the 17 neighborhoods served |
19 | | and no more than 8 organizations in each of the 17 |
20 | | neighborhoods. Youth services grants shall be for no less than |
21 | | $400,000 per youth development organization. |
22 | | (k) No youth development organization can serve more than |
23 | | 3 neighborhoods unless the Office of Firearm Violence |
24 | | Prevention is unable to identify youth development |
25 | | organizations to provide adequate coverage. |
26 | | (l) No approved technical assistance and training provider |
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1 | | shall provide youth development services in any neighborhood |
2 | | under this Act.
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3 | | Section 35-35. Intensive youth intervention services. |
4 | | (a) Subject to appropriation, for municipalities with |
5 | | 1,000,000 or more residents, the Office of Firearm Violence |
6 | | Prevention shall issue grants to qualified high-risk youth |
7 | | intervention organizations for evidence-based intervention |
8 | | services that reduce involvement in the criminal justice |
9 | | system, increase school attendance, and refer high-risk teens |
10 | | into therapeutic programs that address trauma recovery and |
11 | | other mental health improvements. Each program participant |
12 | | enrolled in a youth intervention program under this Act shall |
13 | | receive a nationally recognized comprehensive mental health |
14 | | assessment delivered by a qualified mental health professional |
15 | | certified to provide services to Medicaid recipients. |
16 | | (b) Youth intervention program participants shall: |
17 | | (1) receive group-based emotional regulation therapy |
18 | | that helps them control their emotions and understand how |
19 | | trauma and stress impacts their thinking and behavior; |
20 | | (2) have youth advocates that accompany them to their |
21 | | group therapy sessions, assist them with issues that |
22 | | prevent them from attending school, and address life |
23 | | skills development activities through weekly coaching; and |
24 | | (3) be required to have trained clinical staff |
25 | | managing the youth advocate interface with program |
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1 | | participants. |
2 | | (c) Youth development service organizations shall be |
3 | | assigned to the youth intervention service providers for |
4 | | referrals by the Office of Firearm Violence Prevention. |
5 | | (d) The youth receiving intervention services who are |
6 | | evaluated to need trauma recovery and other behavioral health |
7 | | interventions and who have the greatest risk of firearm |
8 | | violence victimization shall be referred to the family systems |
9 | | intervention services established in Section 35-55. |
10 | | (e) The Office of Firearm Violence Prevention shall issue |
11 | | youth intervention grants to no less than 2 youth intervention |
12 | | organizations and no more than 4 organizations in |
13 | | municipalities with 1,000,000 or more residents. |
14 | | (f) No youth intervention organization can serve more than |
15 | | 10 neighborhoods. |
16 | | (g) The approved technical assistance and training |
17 | | providers for youth development programs provided in |
18 | | subsection (d) of Section 35-30 shall also provide technical |
19 | | assistance and training to the affiliated youth intervention |
20 | | service providers. |
21 | | (h) The Office of Firearm Violence Prevention shall |
22 | | establish payment requirements from youth intervention service |
23 | | providers to the affiliated approved technical assistance and |
24 | | training providers.
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25 | | Section 35-40. Services for municipalities with less than |
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1 | | 1,000,000 residents. |
2 | | (a) The Office of Firearm Violence Prevention shall |
3 | | identify the 10 municipalities or geographically contiguous |
4 | | areas in Illinois with less than 1,000,000 residents and more |
5 | | than 25,000 residents that have the largest concentrated |
6 | | firearm violence in the last 5 years. These areas shall |
7 | | qualify for grants under this Act. The Office of Firearm |
8 | | Violence Prevention shall identify additional municipalities |
9 | | with more than 25,000 residents and less than 1,000,000 |
10 | | residents that would benefit from violence prevention |
11 | | services. In identifying the additional municipalities that |
12 | | qualify for funding under Section 35-40, the Office of Firearm |
13 | | Violence Prevention shall consider the following factors: |
14 | | (1) the total number of firearms victims in a |
15 | | potential municipality in the last 5 years;
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16 | | (2) the per capita rate of firearms victims in a |
17 | | potential municipality in the last 5 years;
and |
18 | | (3) the total potential firearms reduction benefit for |
19 | | the entire State of Illinois by serving the additional |
20 | | municipality compared to the total benefit of investing in |
21 | | all other municipalities identified for grants to |
22 | | municipalities with more than 25,000 residents and less |
23 | | than 1,000,000 residents.
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24 | | (b) Resources for each of these areas shall be distributed |
25 | | based on maximizing the total potential reduction in firearms |
26 | | victimization for all municipalities receiving grants under |
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1 | | this Act. The Office of Firearm Violence Prevention may |
2 | | establish a minimum grant amount for each municipality awarded |
3 | | grants under this Section to ensure grants will have the |
4 | | potential to reduce violence in each municipality. The Office |
5 | | of Firearm Violence Prevention shall maximize the potential |
6 | | for violence reduction throughout Illinois after determining |
7 | | the necessary minimum grant amounts to be effective in each |
8 | | municipality receiving grants under this Section. |
9 | | (c) The Office of Firearm Violence Prevention shall create |
10 | | local advisory councils for each of the 10 areas designated |
11 | | for the purpose of obtaining recommendations on how to |
12 | | distribute funds in these areas to reduce firearm violence |
13 | | incidents. Local advisory councils shall consist of 5 members |
14 | | with the following expertise or experience: |
15 | | (1) a representative of a nonelected official in local |
16 | | government from the designated area; |
17 | | (2) a representative of an elected official at the |
18 | | local or state level for the area; |
19 | | (3) a representative with public health experience in |
20 | | firearm violence prevention or youth development; and |
21 | | (4) two residents of the subsection of each area with |
22 | | the most concentrated firearm violence incidents. |
23 | | (d) The Office of Firearm Violence Prevention shall |
24 | | provide data to each local council on the characteristics of |
25 | | firearm violence in the designated area and other relevant |
26 | | information on the physical and demographic characteristics of |
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1 | | the designated area. The Office of Firearm Violence Prevention |
2 | | shall also provide best available evidence on how to address |
3 | | the social determinants of health in the designated area in |
4 | | order to reduce firearm violence. |
5 | | (e) Each local advisory council shall make recommendations |
6 | | on how to allocate distributed resources for its area based on |
7 | | information provided to them by the Office of Firearm Violence |
8 | | Prevention. |
9 | | (f) The Office of Firearm Violence Prevention shall |
10 | | consider the recommendations and determine how to distribute |
11 | | funds through grants to community-based organizations and |
12 | | local governments. To the extent the Office of Firearm |
13 | | Violence Prevention does not follow a local advisory council's |
14 | | recommendation on allocation of funds, the Office of Firearm |
15 | | Violence Prevention shall explain in writing why a different |
16 | | allocation of resources is more likely to reduce firearm |
17 | | violence in the designated area. |
18 | | (g) Subject to appropriation, the Office of Firearm |
19 | | Violence Prevention shall issue grants to local governmental |
20 | | agencies and community-based organizations to maximize firearm |
21 | | violence reduction each year. Grants shall be named no later |
22 | | than March 1, 2022. Grants in proceeding years shall be issued |
23 | | on or before July 15 of the relevant fiscal year.
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24 | | Section 35-50. Medicaid trauma recovery services for |
25 | | adults. |
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1 | | (a) On or before January 15, 2022, the Department of |
2 | | Healthcare and Family Services shall design, seek approval |
3 | | from the United States Department of Health and Human |
4 | | Services, and subject to federal approval and State |
5 | | appropriations for this purpose, implement a team-based model |
6 | | of care system to address trauma recovery from chronic |
7 | | exposure to firearm violence for Illinois adults. |
8 | | (b) The team-based model of care system shall reimburse |
9 | | for a minimum of the following services: |
10 | | (1) Outreach services that recruit trauma-exposed |
11 | | adults into the system and develop supportive |
12 | | relationships with them based on lived experience in their |
13 | | communities. Outreach services include both services to |
14 | | support impacted individuals and group services that |
15 | | reduce violence between groups that need conflict |
16 | | resolution. |
17 | | (2) Case management and community support services |
18 | | that provide stabilization to individuals recovering from |
19 | | chronic exposure to firearm violence, including group |
20 | | cognitive behavior therapy sessions and other |
21 | | evidence-based interventions that promote behavioral |
22 | | change. |
23 | | (3) Group and individual therapy that addresses |
24 | | underlying mental health conditions associated with |
25 | | post-traumatic stress disorder, depression, anxiety, |
26 | | substance use disorders, intermittent explosive disorder, |
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1 | | oppositional defiant disorder, attention deficit |
2 | | hyperactivity disorder, and other mental conditions as a |
3 | | result of chronic trauma. |
4 | | (4) Services deemed necessary for the effective |
5 | | integration of paragraphs (1), (2), and (3). |
6 | | (c) The Department of Healthcare and Family Services shall |
7 | | develop a reimbursement methodology.
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8 | | Section 35-55. Medicaid trauma recovery services for |
9 | | children and youth. |
10 | | (a) On or before January 15, 2022, the Department of |
11 | | Healthcare and Family Services shall design, seek approval |
12 | | from the United States Department of Health and Human |
13 | | Services, and subject to federal approval and State |
14 | | appropriations for this purpose, implement a team-based model |
15 | | of care to address trauma recovery from chronic exposure to |
16 | | firearm violence for Illinois children and youth under the age |
17 | | of 19. Services for youth in care require additional support |
18 | | to maximize their effectiveness through the family systems |
19 | | model. |
20 | | (b) The team-based model of care shall reimburse for a |
21 | | minimum of the following services: |
22 | | (1) Outreach services that recruit trauma-exposed |
23 | | children and youth into the system and develop supportive |
24 | | relationships with them based on lived experience in their |
25 | | communities. |
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1 | | (2) Case management and school support services that |
2 | | decrease truancy and criminal justice system involvement. |
3 | | (3) Group and individual therapy that addresses |
4 | | underlying mental health conditions associated with |
5 | | post-traumatic stress disorder, depression, anxiety, |
6 | | substance use disorders, intermittent explosive disorder, |
7 | | oppositional defiant disorder, attention deficit |
8 | | hyperactivity disorder, and other mental conditions as a |
9 | | result of chronic trauma. |
10 | | (4) An evidence-based family systems intervention with |
11 | | proven results for reduction in anti-social behaviors. |
12 | | (5) Services deemed necessary for the effective |
13 | | integration of paragraphs (1), (2), (3), and (4). |
14 | | (c) The Department of Healthcare and Family Services shall |
15 | | develop a reimbursement methodology.
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16 | | Section 35-60. Rulemaking authority; emergency rulemaking |
17 | | authority. The General Assembly finds that exposure to chronic |
18 | | firearm violence qualifies for emergency rulemaking under |
19 | | Section 5-45 of the Illinois Administrative Procedure Act |
20 | | because exposure to chronic firearm violence is a situation |
21 | | that reasonably constitutes a threat to public interest, |
22 | | safety, and welfare. The Department of Healthcare and Family |
23 | | Services and the Office of Firearm Violence Prevention shall |
24 | | have rulemaking authority, including emergency rulemaking |
25 | | authority, as is necessary to implement all elements of this |
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1 | | Act.
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2 | | Section 35-105. The Illinois Administrative Procedure Act |
3 | | is amended by adding Section 5-45.14 as follows:
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4 | | (5 ILCS 100/5-45.14 new) |
5 | | Sec. 5-45.14. Emergency rulemaking; Reimagine Public |
6 | | Safety Act. To provide for the expeditious and timely |
7 | | implementation of the Reimagine Public Safety Act, emergency |
8 | | rules implementing the Reimagine Public Safety Act may be |
9 | | adopted in accordance with Section 5-45 by the Department of |
10 | | Healthcare and Family Services and the Office of Firearm |
11 | | Violence Prevention. The adoption of emergency rules |
12 | | authorized by Section 5-45 and this Section is deemed to be |
13 | | necessary for the public interest, safety, and welfare. |
14 | | This Section is repealed one year after the effective date |
15 | | of this amendatory Act of the 102nd General Assembly.
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16 | | ARTICLE 99. MISCELLANEOUS PROVISIONS
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17 | | Section 99-95. No acceleration or delay. Where this Act |
18 | | makes changes in a statute that is represented in this Act by |
19 | | text that is not yet or no longer in effect (for example, a |
20 | | Section represented by multiple versions), the use of that |
21 | | text does not accelerate or delay the taking effect of (i) the |
22 | | changes made by this Act or (ii) provisions derived from any |